油气企业在尼日利亚投资相关涉税问题

Some Tax Related Issues for the Chinese Overseas Oil and Gas Enterprises in the Investment of Nigeria

近年来,随着我国石油企业海外油气合作业务不断发展,海外油气企业面临的海外税务纠纷问题也越来越突出。本文重点研究了油气资源大国尼日利亚的税收法律制度、税种和纳税特点,就我国企业在尼日利亚开展海外油气合作业务的办税事宜提出建议。

In recent years, with the constant development of the Chinese oil and gas enterprises in overseas oil and gas cooperation business, overseas tax disputes faced by overseas oil and gas enterprises are getting prominent. This paper makes a focused study on tax law system, tax category, tax payment characteristics in Nigeria, which is a large oil and gas country, and then puts forward some suggestions concerning tax related issues of the Chinese overseas enterprises with overseas oil and gas cooperation business in Nigeria.