海洋石油税收是我国涉外税收的一部分。与我国海洋石油总公司合作开采海上石油的外国公司(简称外国石油公司)是海洋石油税务机关税收管理的重点企业。探讨外国石油公司的特点,对加强海洋石油税收管理,完善国家有关海洋石油税收法规,加强中外双方合作开发海上石油有重要的意义。 Offshore oil tax is part of China’s foreign tax revenue. Foreign companies that cooperate with China’s National Offshore Oil Corporation to exploit offshore oil (referred to as “foreign oil companies”) are the key enterprises in tax revenue management of offshore oil tax authorities. To explore the characteristics of foreign oil companies is of great significance to strengthening tax administration of offshore oil, perfecting the state taxation laws and regulations on offshore oil and strengthening cooperation between Chinese and foreign parties in developing offshore oil.