摘要
逐渐上升的勘探生产成本和2014年以来大幅下跌的油价使英国油气行业上游收益大幅滑落,油气产量连续十五年下降,高额的油气税赋使北海地区投资受到阻碍。对此,2015年3月,英国政府在2015年度财政预算中公布了一系列油气行业财税改革措施,包括削减税收、延长支出计入成本的期限、提供税收补贴和投资减免纳税等措施。这些措施将提升英国油气产量、增加英国大陆架运营商的利润、增加政府长期的财政收入、提升英国油气财税竞争力。
Rising exploration cost and the oil price drop since 2014 have resulted in a sharp fall in upstream profit to the UK's oil and gas industry amid a 15-year oil and gas production decline, while a high tax burden on the oil and gas industry has hampered North Sea investment. Therefore the March 2015 UK Budget introduced a series of tax reform measures for the oil and gas industry including tax cuts, extending the loss carry-forward period, tax allowances and investment tax relief. These measures will boost UK oil and gas production, improve returns to operators on the UK Continental Shelf, increase long-term fiscal revenue and boost the UK's fiscal competitiveness in oil and gas.
出处
《国际石油经济》
2015年第4期34-39,110,共6页
International Petroleum Economics
