我国石油资源相对稀缺,供求矛盾比较突出,需要寻求更大的资源空间以满足国内供应。早在1992年,中央就明确提出了“充分利用国内外两种资源、两个市场”发展中国石油工业的战略方针。为此,中国国有大型石油企业积极配合国家能源战略需要,主动开辟海外市场,寻找石油资源储备,确保国家石油安全。本文是中国国有大型石油企业,配合国家能源战略需要,开辟海外市场,寻找石油资源过程中遇到的税收问题的调研报告。文章分析了中国石油企业海外投资现状和特点,就如何营造良好国内税收环境、加强行业税收监控管理、维护中国税收权益提出政策建议。 China’s oil resources are relatively scarce, the contradiction between supply and demand is more prominent, and more resources need to be sought to meet the domestic supply. As early as 1992, the Central Government explicitly proposed the strategic principle of “making full use of both domestic and foreign resources and two markets” in developing China’s oil industry. To this end, China’s state-owned large-scale petroleum enterprises actively cooperate with the needs of the national energy strategy, take the initiative to open up overseas markets, look for reserves of petroleum resources and ensure the national oil security. This article is a research report on the tax issues encountered by China’s large state-owned oil companies in response to the needs of the national energy strategy, opening up overseas markets and looking for oil resources. This article analyzes the status quo and characteristics of overseas investment of Chinese petroleum enterprises, and puts forward policy recommendations on how to create a good domestic tax environment, strengthen tax revenue monitoring and management in the industry and safeguard tax rights and interests in China.