全球主要油气生产国税收政策动向

Trends of tax policies in major oil and gas producing countries

根据世界银行和安永的报告,全球30个主要油气生产国的综合税率2016年为41.8%,比2015年下降1.4个百分点,比2012年下降2.5个百分点,过去5年一直高于世界平均水平,2017年主要油气生产国的综合税率可能进一步下降。在企业所得税方面,主要油气生产国都正在或计划降低所得税税率。一些油气生产国家积极通过征收增值税、拓展增值税税基、提高增值税或消费税税率等措施来增加财政收入,特别是海合会6国签署了统一的增值税框架协议。经济合作与发展组织推行的税基侵蚀和利润转移行动计划带来全球范围税收征管从紧的趋势,对企业的纳税遵从要求趋向加强。

According to the reports from World Bank and Emst＆ Young, the comprehensive tax rate of 30 major oil and gas producers in the world was 41.8% in 2016, down by 1.4 percentage points on 2015 and 2.5 percentage points on 2012. Over the past 5 years, the comprehensive tax rates of these countries are much higher than the world average level, which may further decrease in 2017. In terms of corporate income tax, major oil and gas producers are planning to lower their tax rates. Some oil and gas producing countries have actively increased their financial revenues through levying VAT, expanding the valued-added tax base, raising tax rates of valued-added tax or consumption tax, especially the GCC＇s signing a unified VAT framework agreement. Tax base erosion and profit transfer action pursued by OECD has brought a tight trend in tax management on global scale, and the tax compliance requirements have been strengthened.