内容摘要：随着中国对外贸易的持续、快速发展，海运业在中国经济和社会发展中的地位越来越重要。本文通过对中国国际海运企业适用税制以及典型海运企业——中国远洋运输（集团）总公司税收问题的调研分析，在借鉴国际海运税收原则和惯例的基础上，对完善我国国际海运企业的税收政策，提出了一些建议。

关键词：海运企业　中国远洋运输（集团）总公司　税收政策

abstract:with the continuous and fast development of foreign trade, the ocean shipping industry plays an increasingly important role in china. this paper introduces tax systems applicable to ocean shipping enterprises in china, with a discussion on typical tax issues met by cosco (the largest ocean shipping enterprise in china) as a case study. it then puts forward some preliminary suggestions for improving tax policies concerning ocean shipping enterprises in line with tax principles and international practice.

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