南美地区新一轮国有化后石油财税条款的变动

Research on the Change of Petroleum Finance and Tax Item after South America Area New Turn of Nationalization

随着近几年国际油价的持续上涨,南美地区出现了新一轮能源国有化运动。这种国有化趋势对该地区部分产油国的财税政策产生了较大影响,其中以委内瑞拉、厄瓜多尔、玻利维亚等国最为典型。通过对南美地区国有化前后的财税条款的变动分析,结合其历史上曾经出现过的相应情况下的财税条款的变化,可以看出其新一轮国有化趋势下的财税条款的变动,是南美地区产油国在国际油价处于高位情况下的一种必然选择,具有一定的周期性。

Following the upswing of the international oil price, the South America area appeared the new turn of energy nationalization movement. The tendency has had a more tremendous influence to this local partial oil - producing countries＇ finance and tax policy, for example Venezuela, Ecuador, Bolivia and so on. The paper introduces the change of the South America countries＇petroleum finance and tax item after the nationalization, and analyzes characteristic of this finance and tax item＇s change. At last it has obtained the future change tendency of the South America finance and tax item.