随着我国经济的发展,社会闲散资本投资需求越来越大,投资收益的税收导向直接决定了投资收益的大小,因此与投资相关的税收政策越发引起各界关注。本文研究了我国关于投资收益方面的税收政策,认为,投资收益的税收困境是重复纳税,建议通过税制改革、改变投资方式与核算和筹资规划等措施避免投资者重复纳税。 With the development of economy in our country, the demand for idle investment in society is getting larger and larger, and the tax-oriented investment income directly determines the size of investment income. Therefore, the investment-related taxation policy has drawn more and more attention. This paper studies the tax policy on investment income in our country. It is considered that the taxpayer ’s predicament of taxpaying is double taxation, and it is suggested that investors should avoid double taxation through the reform of taxation system, change of investment mode, accounting and financing planning.