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在我国现行税法中，对股息、投资所得征税的规定，内资企业所得税法和外资企业所得税法中都存在着不可忽视的问题。因此，应尽快统一内外资企业所得税法，并在立法中克服原有两个税法对股息、投资所得税收处理的不当之处。无论是基本概念，还是境内投资所得的税收处理方法，以及境外投资所得的税收处理方法，都应仔细推敲，做出合理的选择
In China’s current tax law, there are problems that can not be ignored in the tax provisions on dividends and investment income, the domestic-funded enterprise income tax law and the foreign-funded enterprise income tax law. Therefore, the income tax law of domestic and foreign-funded enterprises should be unified as soon as possible, and the original two tax laws should be overcome in the legislation to remedy the inappropriate tax treatment of dividends and investment income. Whether it is the basic concept, the tax treatment method of domestic investment income, and the tax treatment method of the overseas investment income, careful consideration should be given to make a reasonable choice