随着中国对外贸易的持续、快速发展,海运业在中国经济和社会发展中的地位越来越重要。本文通过对中国国际海运企业适用税制以及典型海运企业——中国远洋运输(集团)总公司税收问题的调研分析,在借鉴国际海运税收原则和惯例的基础上,对完善我国国际海运企业的税收政策,提出了一些建议。 With the continuous and rapid development of China’s foreign trade, the shipping industry’s position in China’s economic and social development has become increasingly important. Based on the investigation and analysis of the tax system applicable to China’s international shipping companies and the taxation of China COSCO’s shipping company, on the basis of drawing lessons from the principles and practices of taxation of international maritime shipping, this paper analyzes the taxation policies of China’s international shipping companies , Made some suggestions.