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2011年1月国税总局废除了1993年发布的《国家税务局关于外国石油公司境外母公司提取管理费有关税务处理问题的通知》,对外合作开采石油资源的外国公司列支上级管理费及其母公司分摊的管理费已经无法在所得税前扣除。但是通过石油合同参与各方,作业者与母公司之间的服务协议可以将符合服务职能的费用在所得税前列支,有效降低企业税务成本。
In January 2011, the State Administration of Taxation repealed the “Notice of the State Administration of Taxation on the Tax Treatment Concerning the Extraction and Management Fees of Foreign Parent Corporations of Foreign Petroleum Corporations” issued in 1993. Foreign companies cooperating in the exploitation of oil resources with their foreign counterparts listed superior supervisory fees and their mothers The company’s shared management fee can not be deducted before income tax. However, through participation in the oil contract parties, the service agreement between the operator and the parent company can be in line with the cost of service functions before the income tax expense, effectively reduce the corporate tax costs.