根据《中华人民共和国税收征收管理法》（以下简称征管法）和《中华人民共和国外商投资企业和外国企业所得税法》（以下简称税法）的有关规定，现对来华合作开采石油资源的外国石油公司有关纳税事项通知如下：一、来华合作开采石油资源的外国石油公司，不论是作业者，还是非作 In accordance with the relevant provisions of the People’s Republic of China on Administration of Tax Collection and Collection (hereinafter referred to as the Tax Collection Law) and the Income Tax Law of the People’s Republic of China on Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as the Tax Law), foreign oil The Company’s notice of tax matters is as follows: I. Foreign oil companies that come to China to cooperate in exploitation of oil resources, whether they are operators or not