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土库曼斯坦对外油气合作法律与财税制度浅析 被引量:5

Legal and fiscal aspects of foreign oil & gas cooperation with Turkmenistan
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摘要 近年来,土库曼斯坦政府将油气对外合作作为吸引外国直接投资的优先发展方向之一。2008年新《油气资源法》及相关法律制度的颁布实施对促进土库曼斯坦对外互利共赢合作发挥了积极的作用。本文介绍了土库曼斯坦与油气对外合作有关的法律、市场准入制度、财税制度、外汇管理以及对外油气合作保险政策,指出了中国油气企业在参与土库曼斯坦油气领域合作时应合理采用法律条款,控制由土库曼斯坦频繁修订法律产生的风险;重视财税制度研究,保证投资收益;充分了解当地人力资源状况,合理规避因人员不足造成延迟履行合同的风险;遵守当地环保法律法规,创造安全环境。 In recent years Turkmenistan's government has considered oil and gas cooperation to be a priority area for attracting foreign direct investment. Adoption and enactment of the Petroleum Law of Turkmenistan(2008) and pertinent regulations have played a positive role in promoting friendly and mutually beneficial cooperation. The legal, market access, fiscal, currency-control and insurance regimes related to Turkmenistan oil & gas cooperation are introduced, and the need for Chinese companies involved in oil & gas cooperation in Turkmenistan to reasonably apply legal statutes, the risk in regulation by Turkmenistan caused by frequent changes in the law, the importance of financial system study and guarantee of income from investment, the need to fully understand local human resource conditions, the risk that rational evasion by relying on personnel cause contract implementation delays, and the need to observe local environmental protection laws and regulations and create a secure environment are pointed out.
出处 《国际石油经济》 2014年第9期67-72,112,共6页 International Petroleum Economics
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参考文献5

  • 1Закон Туркменистан об углеводородных ресурсов от 20 августа 2008 года.(土库曼斯坦油气资源法).
  • 2Налоговый Кодекс Туркменистана от 25 октября 2005 года.(土库曼斯坦税法典).
  • 3Закон Туркменистана о страховании от 22 декабря 2012 года.(土库曼斯坦保险法).
  • 4Закон Туркменистана о валютном регулировании и валютном контроле во внешнеэкономических отношениях от 1 октября 2011 года (土库曼斯坦对外经济活动货币调节和监督法).
  • 5Закон Туркменистана о предприятиях от 12 ноября 1991 года (土库曼斯坦企业法).

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