伊拉克油气财税制度研究
发布时间:2018-10-20 18:59
【摘要】:伊拉克油气资源在对外合作中采用的财税制度主要有伊拉克中央政府采用的服务合同财税制度和库尔德自治区采用的产品分成合同财税制度。两种财税制度的主要差别是油气资源勘探和开发成本及费用起始回收时间和投资者利润来源。中东地区资源丰富,是中国油气资源战略规划范畴,因此分析伊拉克两种财税制度差异,希望对于中国海外油气新项目获取以及提高正在运营项目经济效益提供一些有意义的信息。
[Abstract]:The financial and taxation systems used in the cooperation of Iraqi oil and gas resources mainly include the service contract system adopted by the central government of Iraq and the product sharing contract system adopted by the Kurdistan Autonomous region. The main differences between the two systems are the cost of exploration and exploitation of oil and gas resources, the time of initial recovery of expenses and the profit source of investors. The Middle East region is rich in resources and is a strategic planning area for China's oil and gas resources. Therefore, the differences between Iraq's two fiscal and taxation systems are analyzed. It is hoped that some meaningful information will be provided for the acquisition of new oil and gas projects in China overseas and for improving the economic benefits of the existing oil and gas projects.
【作者单位】: 中国地质大学(北京)地球科学与资源学院;中国石油勘探开发研究院;中国农业银行股份有限公司北京市分行;中国石化国际石油勘探开发有限公司;
【分类号】:F416.22;F813.77
[Abstract]:The financial and taxation systems used in the cooperation of Iraqi oil and gas resources mainly include the service contract system adopted by the central government of Iraq and the product sharing contract system adopted by the Kurdistan Autonomous region. The main differences between the two systems are the cost of exploration and exploitation of oil and gas resources, the time of initial recovery of expenses and the profit source of investors. The Middle East region is rich in resources and is a strategic planning area for China's oil and gas resources. Therefore, the differences between Iraq's two fiscal and taxation systems are analyzed. It is hoped that some meaningful information will be provided for the acquisition of new oil and gas projects in China overseas and for improving the economic benefits of the existing oil and gas projects.
【作者单位】: 中国地质大学(北京)地球科学与资源学院;中国石油勘探开发研究院;中国农业银行股份有限公司北京市分行;中国石化国际石油勘探开发有限公司;
【分类号】:F416.22;F813.77
【参考文献】
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