涉外投资税收法律制度,在广义上包括两个部分:即对外资的税收法律制度和我国对外投资的税收法律制度。但是,中国作为一个纯粹的资本输入发展中国家,在国际资本流动中也就理所当然地以资本输入为主,以资本输出为辅。实际上,资本输出比起资本输入确实要少得多。所以相应的税收法律制度也就明显地表现出不平衡性,对外资的税收法律制度要远远地比关于对外投资的税收法律制度系统而详细。这样,涉外投资税收法律制度 The tax law system of foreign investment includes two parts in a broad sense: the tax legal system of foreign investment and the tax legal system of our country’s foreign investment. However, China, as a purely capitalist input developing country, naturally takes the form of capital input as its primary source in international capital flows and complements its capital output. In fact, capital output is indeed much less than capital input. Therefore, the corresponding legal system of taxation also shows an obvious imbalance. The tax legal system of foreign investment is much more detailed than that of the tax legal system concerning foreign investment. In this way, foreign investment tax legal system