探索联合控管机制 加强海洋石油税源管理

Enhancing Off-shore Oil Tax Source Administration by Seeking for a United Control and Management

海洋石油税收管理具有许多特殊性。本文针对海洋石油税收的特点,在阐述了现行有关海洋石油税源管理措施的基础上,就如何加强海洋石油税源管理提出了建设性建议。

Off-shore oil tax administration has its own peculiarities. Aiming at characteristics of off-shore oil taxation, and based on an analysis of current measures of off-shore oil tax source administration, this paper puts forward some constructive suggestions on enhancing off-shore oil tax source administration.