加拿大典型地区天然气矿税分析

Analysis of natural gas royalty tax in Canada typical areas

矿费税收制合同下加拿大各省的矿税体系各不相同。矿税税率的高低不仅与天然气价格、产量相关,还与天然气组分、气井所处区域、开钻时间、井型、井深等因素相关。根据艾伯塔省和不列颠哥伦比亚省的矿税政策,分别测算某虚拟项目的矿税税率并比较分析,艾伯塔省的天然气矿税税率在该省新的矿税政策下整体低于不列颠哥伦比亚省,艾伯塔省的天然气矿税税率由价格、产量共同决定,不列颠哥伦比亚省的矿税税率主要由价格决定。对于加拿大的天然气项目进行经济开发,需要在项目的经济评价阶段关注矿税优惠政策和税率水平,选择合理的开发时点,综合均衡油价、税率、效益之间的关系。

In royalty and tax contracts, there are many differences in royalty tax system of Canada provinces. Royalty rate not only depends on gas price and production, but also relies on gas component, drilling zone, spud time, well＇s type and well＇s depth. Based on the royalty tax policies in Alberta and British Columbia, the paper respectively calculates the royalty rate and takes comparative analysis based on an assumed gas project. The rate in Alberta＇s new royalty policy is lower than that in British Columbia. Royalty rate in Alberta jointly depends on gas price and production but it mainly depends on gas price in British Columbia. Putting more focus on royalty rate and preferential policies, choosing the development time point reasonably, and considering the connection between oil price, rate and benefits comprehensively are needed to economically develop Canada gas projects.