石油企业境外所得税收抵免问题探究——以比例合并为例  

On Overseas Income Tax Credit of Petroleum Enterprises:A Case Study of Proportional Consolidation

作　　者：李程远 葛凤华 牟昱晓 Chengyuan Li;Fenghua Ge;Yuxiao Mou

机构地区：[1]中国石油国际勘探开发有限公司

出　　处：《国际税收》2021年第11期63-67,共5页International Taxation In China

摘　　要：本文以石油企业海外投资业务为切入点,在分析石油企业“走出去”业务模式的基础上,回顾我国当前境外所得税收抵免政策的制度设计与征管情况,并以石油企业股权架构调整为例,进一步探究我国境外所得税收抵免所面临的问题,提出应结合比例合并等新模式,更新现行税收抵免政策,完善企业所得税年报申报体系,利用信息化手段完善报表校验等建议,以消除国际重复征税,助力企业“走出去”,拓展海外业务。This paper takes the overseas investment business of petroleum companies as the starting point,and on the basis of analyzing the"going global"business model of petroleum companies,reviews the system design and administration status of China's current overseas income tax credit policy.By taking the adjustment of the equity structure of petroleum companies as an example,the paper further explores the problems of China's overseas income tax credits,and puts forward relevant suggestions for improvement,including combining new models of proportional consolidation,updating the current tax credit policy,improving the corporate income tax annual reporting system,and using information technology to improve statements verification.

关 键 词：境外所得税收抵免 企业所得税 海外投资 石油企业 

分 类 号：F812.4[经济管理—财政学]