为海洋石油企业提供劳务服务的外国承包商,一般来说,具有在华经营期短、流动性大、人员数量少、在华不设机构等特点,给税务机关按正常方式进行税收征管带来了很大困难,对此,国家税务局规定,出包方每次支付给承包商作业款项时,应按支付金额预扣20％的价款,作为纳税保证金。不久,国家税务局将比例20％调整为12％。这一方法主要是督促承包商主动申报纳税,将以预扣的纳税保证金抵交税款。此办法对承包商的控管确实起到了很大作用,但也存在着一定的弊病,主要表现在: Foreign contractors that provide labor services for offshore oil companies generally have the features of short operating periods in China, large liquidity, small staff numbers, no establishment in China, and the like, to bring tax administrations to tax authorities in the normal manner A lot of difficulties, in this regard, the State Administration of Taxation stipulates that each time the payer to the contractor to pay the amount of work, should be paid in accordance with the amount of 20% pre-paid price, as a security deposit. Soon, the State Revenue Agency adjusted the ratio from 20% to 12%. This method is mainly to urge the contractor to declare the tax initiative, will be withholding tax deposit to pay taxes. This method really played a great role in the contractor’s control, but there are some disadvantages, mainly in: