国际石油财税体制分析与中国石油公司对策研究

International Petroleum Fiscal Regime Analysis and Countermeasures for Chinese Oil Companies

介绍了世界石油财税体制的2种基本类型,并对资源国财税体制的变化趋势进行了分析,指出随着2008年下半年国际金融危机以及国际原油价格的大幅回落,各资源国将再次调整财税体制,以鼓励外国投资。中国石油公司应抓紧机会,采取措施,争取更优惠的财税条款。

The article introduces two basic types of international petroleum fiscal regimes and analyzes the development trend of the fiscal regimes in the resource countries.Along with the financial crisis in the later half year of 2008 and the quick fall of oil price,the resource countries are adjusting the fiscal regimes to encourage foreign investment. Chinese oil companies shall grasp the opportunity and take measures to obtain more preferential fiscal terms.