完善税收政策和服务体系 促进海洋石油企业“走出去”  

Improving Tax Policy and Service System to Advance Ofshore Oil Enterprises ‘Going Global'

作　　者：罗霄[1] 

机构地区：[1]中国海洋石油总公司税务处,北京100010

出　　处：《国际税收》2014年第1期64-67,共4页International Taxation In China

摘　　要：随着中国经济的快速发展和国际局势的风云变幻,中国的石油安全问题日益突出。中国海洋石油总公司积极走出国门,实现跨国经营,为确保国家石油安全发挥了一定的作用。本文着重分析我国现行有关"走出去"企业的税收政策和服务体系,并与主要发达国家进行了比较,就此提出了相关的建议。With the rapid development of Chinese economy and fast changes of complicated international situation, security of oil in China has been an increasingly prominent problem. China National Offshore Oil Corporation （hereinafter referred to as ＇CNOOC＇） goes global actively to achieve cross-border business, which plays a role in ensuring national oil security. This paper focuses on the analysis of existing tax policy and service system in China for ＇going global＇ enterprises, and then makes a comparison with major developed countries, and finally comes up with relevant suggestions.

关 键 词：税收政策 走出去 石油企业 

分 类 号：F812.42[经济管理—财政学]