我国政府与外国政府签订的双边税收协定为中国企业“走出去”提供了法律制度层面的税收保护.但是,面对中国企业境外投资迅猛发展的态势,中国现行境外投资税收保护制度有效供给不足.因此,迫切需要增加中国企业境外投资税收保护的有效供给,完善境外投资税收保护制度.“,”Tax conventions between the Chinese government and foreign counterparts provide tax protection for overseas investments of the Chinese enterprises in legal field. However, facing with the rapid development of overseas investments of the Chinese enterprises, current tax protection system of China is obviously insufficient. Therefore, it is an urgent requirement to increase the supply of tax protection for overseas investments of the Chinese enterprises and further improve the tax protection system.