矿税制合同模式收益分析及项目开发策略

Income analysis of roalty and tax regime and project development strategy of oil and gas project

矿税制合同是相对比较传统的一种合同模式。在矿税制合同下,石油公司获得原油和天然气实物,向资源国政府交纳矿区使用费和所得税及其他税收。税后利润分配的高低决定了合同者的收益水平。影响石油公司利润获取的重要因素除了技术方面的原因,还有一个重要因素就是税赋的影响。因此,矿税制下的油气田开发优化策略研究的基本内容,从经济的角度主要是通过分析各种税费对油田开发经济效益的影响,通过控制税费达到实现油田开发合同者经济效益最大化。

Royalty and tax regime is a relatively traditional contract, it varies with the changing of economic environment. Under the Royalty and tax regime, the petroleum corporation get the crude and natural gas in kind, and pay royalty , income tax and other tax to the local government. The net income after tax decides how much the contractor can get. The main factors which influence the contractor＇s profit are tax content and level, except technologies. The core content to study the oil and gas project development strategy is to analyze the different tax characteristics, by control or decrease the tax obligation, to increase the profit of the contractor.