目前,在海洋石油进行勘探开发作业的跨国公司——外国石油作业公司(以下简称“油公司”),都是世界上既有名气、又有影响的公司。由于它们从事的行业具有的特殊性和复杂性,我们在制定税收政策和处理税收问题时,既要按照国际惯例,又要从我国国情出发,依法办事。现谈谈对这些跨国公司的关联公司为其提供劳务的有关税收问题。 At present, the multinational corporation that operates CNOOC Exploration and Development, a foreign oil company (hereinafter referred to as “oil company”), is a well-known and influential company in the world. Due to the particularities and complexity of the industries in which they work, when formulating tax policies and handling tax issues, we must act in accordance with the law in accordance with international practices as well as our own national conditions. We now talk about the tax issues related to providing services to affiliates of these multinational corporations.