国务院:中外合作开发我国海洋石油资源的工作,已经进入招标阶段,外国公司和承包、分包商将前来进行勘探开发作业,征税工作应随即开始。合作开发海洋石油资源,经营方式比较特殊,经济活动、财会处理和利润分配都比较复杂。为此,必需建立专门的税收机构。目前,中国海洋石油总公司已经成立,正在各个合作开发海区筹建地区公司。为适应这一情况,做好海洋石油税收征收管理工作,现将成立中国海洋石油税务局的几个问题,请示 State Department: Sino-foreign cooperation in developing offshore oil resources in China has entered the bidding stage. Foreign companies, contractors and subcontractors will come to carry out exploration and development work and tax collection work should start immediately. Cooperating in the development of offshore petroleum resources, the mode of operation is rather special, and the economic activities, accounting treatment and profit distribution are complicated. To this end, we must establish a special tax agency. At present, China National Offshore Oil Corporation has been set up and is now cooperating in the development of sea area companies in various regions. In order to adapt to this situation and do a good job in offshore petroleum tax collection and management, several issues concerning the establishment of China National Offshore Oil Taxation Bureau