中国海洋石油总公司海外发展战略虽然取得了一些成绩,但其海外业务的拓展也遇到了一定的困难和挫折。究其原因,除了国际政治方面的原因,我国现行税收政策、征收管理等方面存在的问题也不可忽视。为更好地促进中国石油企业的海外发展,借鉴国外成功经验,完善税收政策、加强税收管理、做好纳税服务是十分必要的。 Although CNOOC’s overseas development strategy has made some achievements, its overseas business development also encountered certain difficulties and setbacks. The reason, in addition to international political reasons, the current tax policy in our country, the collection of management problems can not be ignored. In order to better promote the overseas development of China’s petroleum enterprises, learn from the successful experience of other countries, improve the tax policies, strengthen the tax administration and make the tax services well.