挪威石油税收体制及其对我们的启示

Norway's Petroleum Taxation System and Its Impli- cations

石油税收在挪威整体税制中占有重要而特殊的地位。1992年挪威税制改革后,石油开采和管道运输业的公司所得税与其他行业一样降为28％,但加征50％的特别税,总税率由改革前的80.8％降为78％。对天然气田不再征收矿区使用费,仅对1986年国际油价暴跌前投产的油田按原油产量征收矿区使用费。挪威的石油勘探费用可在当年摊销;陆上经营亏损可向后结转10年,海上经营亏损可向后结转15年;标准原油价格制度是为税收而制定的,不论实际交易价多少,计算税费时必须使用标准价格以防避税。挪威的石油税制经过20多年的发展,特别是经过1992年的改革,已更趋合理。在勘探费用摊销、海上经营亏损结转、气田免征矿区使用费、管理费的分摊、反避税手段、税务机构的设置等方面是值得我们借鉴的。

Petroleum taxation holds an important and special position in Norway's tax system. After the 1992 tax reform, the total tax rate paid by petroleum exploitation and pipeline companies dropped from 80. 8% to 78%, primarily as the result of a 28% income tax reduction. Royalties are no longer imposed on gas fields,but only on oil fields that entered production prior to the 1986 oil price slump. Petroleum exploration expenses can now be amortized annually; losses suffered during onshore operations can be deducted from pre - tax profits over ten years,and those from offshore operations over fifteen years. A standard crude oil price system has been adopted in levy- ing taxes;whatever the actual price,the standard is u- tilized in order to prevent tax evasion. After twenty years of adjustment,especially the 1992 tax reform, Norway's petroleum taxation system is becoming increasingly reasonable,It can be used for our reference in many respects,