哈俄两国矿产资源开采税对我国“走出去”企业的影响

Impacts of Mineral Resource Exploitation Tax in Kazakhstan and Russia on the Chinese Enterprises 'Going-global'

中国石油企业积极实施"走出去"战略,在哈萨克斯坦和俄罗斯的国际化经营中取得初步成效。本文介绍了哈萨克斯坦和俄罗斯矿产资源开采税的计算方法,提出和哈萨克斯坦合作,要研究产量、销售结构和国际油价变动对矿产资源开采税的影响;对俄罗斯,则要并购享受税收优惠的东西伯利亚地区的油气田。我国的资源税改革也可从哈俄两国矿产资源开采税规定中借鉴部分经验。

The Chinese petroleum enterprises carrying out aggressive ＇going-global＇ strategies have obtained initial effects in international operation in Kazakhstan and Russia. This paper first introduces the calculation method of mineral resources exploitation tax in Kazakhstan and Russia, indicates that the effect of production volume, sale structure and change of international oil price on mineral resources exploitation tax shall be studied to cooperate with Kazakhstan; as for Russia, the oil-gas fields of east Siberia enjoying tax preference shall be merged. Also for the resources tax reform in China, some experiences can be learned in regulations concerning mineral resources exploitation tax in Kazakhstan and Russia.