随着避税与反避税斗争的不断深入,外国石油公司、承包商和雇员的避税方法更加多样化和更具隐蔽性。经过我们近几年来税务管理和税务审计的实践,发现外国油公司、承包商和雇员逐步熟悉了我国的现行税法及征管制度,利用我国税制的某些不完善因素,利用我国与其他国家所签订的税收协定的规定,逃避纳税。如何针对这种避税情况,采取相应的对策和措施,是我们应研究解决的问题。 With the deepening of tax avoidance and anti-tax avoidance efforts, tax shelters for foreign oil companies, contractors and employees have become more diversified and more concealed. After our practice of tax administration and tax audit in recent years, we find that foreign oil companies, contractors and employees are gradually familiar with the current tax law and collection and management system in our country. By using some imperfect elements of our tax system and using the contracts signed by our country and other countries Tax agreement, evade tax payment. How to deal with this kind of tax avoidance situation and take appropriate countermeasures and measures are the problems that we should study and solve.