内容摘要：
中国海洋石油总公司海外发展战略虽然取得了一些成绩，但其海外业务的拓展也遇到了一定的困难和挫折。究其原因，除了国际政治方面的原因，我国现行税收政策、征收管理等方面存在的问题也不可忽视。为更好地促进中国石油企业的海外发展，借鉴国外成功经验，完善税收政策、加强税收管理、做好纳税服务是十分必要的。
关键词：税收 ?石油企业 ?海外发展
abstract：being ?a ?state-owned ?and ?a monopolized oil enterprise, china national offshore oil corporation (“cnooc”) has continuously pursued the going global strategy and has made significant progress in developing global market. this article analyzes current situations of foreign investments of offshore oil enterprises, and argues that, as a major governmental policy tool, tax policy should play an important role in promoting oil enterprises going global. in this regard, it is worthy to perfect tax systems, strengthen tax administration and optimize tax service.