我国现行企业境外所得税收抵免制度主要包括国内税制和对外税收协定两个部分,目前还存在一些问题：分国限额抵免不利于企业＂走出去＂,对境内、境外所得进行成本费用分摊操作性差,亏损弥补的限制抑制了企业境外投资动力,返程投资居民企业国内税收无法抵免,允许间接抵免的企业层级过少,对税收饶让的限制加重了＂走出去＂企业的税收负担,超限额抵免结转限制造成税收抵免不足等。本文针对这些问题,提出了相应的改进建议。“,”Current foreign income tax credit system in China is mainly composed of domestic tax system and foreign tax treaties in which some problems remain：points countries ordinary credit system goes against the enterprises to go out; cost allocation on domestic