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某钻井公司是美国一家钻井公司和南海西部石油公司合资经营企业(下称A公司),创办于1982年,注册资本100万美元,主要业务是在我国南海、渤海、黄海南部海域为石油勘探开发提供钻井承包作业服务。该公司使用的固定资产,是以营业租赁的方式向外方母公司租用的一艘半潜式钻井船及其附属设备。合营公司不负担钻井船的保险费、维护保养费、折旧费、材料消耗等一切船上费用开支,只是按月支付船租金。该公司缴纳的税收有:工商统一税、企业所得税、利润汇出税及代扣外方母公司空船租金的预提所得税。上述几项税款总额约占其总收入的8.6％。
A drilling company is a US drilling company and the South China Sea western oil joint venture (hereinafter referred to as A), founded in 1982 with a registered capital of 1 million US dollars, the main business is in the South China Sea, Bohai Sea, southern Yellow Sea for oil exploration and development Provide drilling contracting operations services. The fixed asset used by the company is a semi-submersible drilling rig leased to a foreign parent company by operating lease and its ancillary equipment. The joint venture company does not bear the insurance premium of the drilling vessel, and maintains all the expenses on board such as maintenance fees, depreciation expenses and material consumption, but only pays the rent on a monthly basis. The tax paid by the company are: consolidated industrial and commercial tax, enterprise income tax, profit tax and withholding income tax withholding the rent of the foreign parent’s air ship. Some of these taxes account for about 8.6% of their total revenue.