国际石油合同财税条款评价方法.docxVIP

石 油 勘 探 与 开 发 756 2010年12月 PETROLEUM EXPLORATION AND DEVELOPMENT Vol.37 No.6 文章编号：1000-0747(2010)06-0756-07 国际石油合同财税条款评价方法 罗东坤，闫娜 (中国石油大学(北京)工商管理学院) 基金项目： 海外油气发展战略及资产快速评价技术(2008ZX05028-005) 摘要： 石油合同的财税条款是国际石油公司进入一国石油工业时最先要考虑的非资源类因素，其吸引力对项目的可行性 和国际石油公司的经济效益具有根本性的影响，是判断一国石油工业投资环境的重要指标。用资源国所得份额评价石油 资源国财税条款吸引力的不足之处在于其只反映了资源国收入在项目总收入中所占的比例，忽略了资源国获取收入的时 间顺序差异对于国际石油公司收益及合同吸引力的影响。以合同前期负担程度指数反映资源国获取收入的时间顺序对 合同吸引力的影响，以资源国财税条款综合得分作为反映财税条款吸引力的综合性指标，构建了财税条款综合得分与资 源国所得份额、合同前期负担程度指数的线性加权函数，利用该函数计算了11个资源国财税条款的综合评价值，并对11 个国家石油合同财税条款的吸引力进行了比较与排序。图1表3参21 关键词：石油合同；财税条款；资源国所得份额；前期负担程度指数 中图分类号：F416.22 文献标识码：A Assessment of fiscal terms of international petroleum contracts Luo Dongkun,Yan Na (School of Business Administration,China University of Petroleum,Beijing 102249,China) Abstract: Fiscal terms of oil contracts are primary non-resource factors international oil companies consider when they want to enter a country. The attractiveness of the fiscal terms has a fundamental effect on a projects feasibility and economic benefits of international oil companies,and it is an important indicator for judging the countrys investment environment of oil industry. Government take has flaws in reflecting the attractiveness of different countriesoil contract fiscal provisions, it only reflects the ratio of the governments total income to project total income,neglects the impacts of different timetables of government take on the international oil companies and contract attractiveness. Defined front-loading index and fiscal terms score to reflect the impacts of different government-take timetables and the attractiveness of a fiscal system, constructed a linear weighted function of fiscal terms score, government take and front-loading index, and evaluated and sorted attractiveness of 11 countriesfiscal provisions. Key words: petroleum contract; fiscal term; government take; front-loading index 1 石油合同财税条款评价的意义 跨国石油合作的一切运作都受资源国石油合作合 同条款的制约，国际石油合同