Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Tax Credit for Income Derived by Chinese Petroleum Enterprises from Overseas Oil and Gas Resource Extraction
财政部国家税务总局关于我国石油企业在境外从事油(气)资源开采所得税收抵免有关问题的通知
This document addresses tax credit rules for Chinese petroleum enterprises engaged in overseas oil and gas resource extraction, clarifying the calculation of taxable income and corporate income tax treatment.