安哥拉产量分成合同和风险服务合同比较分析

Comparative Analysis of Production Sharing Contract and Risk Service Contract in Angola

自安哥拉20世纪50年代发展油气行业以来,这一行业就成为该国财政收入的主要来源。如果没有新的油田投入开发,随着成熟油田的产量递减,未来原油产量可能会降至高峰产量期的一半,这将对安哥拉政府造成困扰。安哥拉新政府自上任以来一直致力于重组安哥拉油气业,加强油气对外合作,遏制油气产量下降,从而改善国内经济形势、弥补国内财政缺口,在此过程中将释放出难得的优质油气资产投资机会。安哥拉境内现有油气项目签署的主要合同模式为产量分成合同,而风险服务合同在暌违8年后再次出现,或许昭示着安哥拉新政府未来在合同框架方面的转变。为更好地了解这两种合同的财税条款,把握安哥拉境内油气行业的未来投资机会,通过简单案例对这两种合同模式进行了比较分析。

Since the beginning of development of the oil and gas industry in Angola in the 1950s,this industry has become the main source of fiscal revenue of the Country.If no new oil fields are put into development,and as the output of mature oil fields decreases,the future crude oil output may fall to half of the peak production period,which will cause problems for the Angolan government.Since taking office,the new government of Angola has been committed to restructuring the oil and gas industry in Angola,strengthening oil and gas cooperation,curbing the decline of oil and gas output,so as to improve the domestic economic situation and making up for the domestic fiscal gap.In the process,it will release rare opportunities for investment in high-quality oil and gas assets.The main contract model for the existing oil and gas projects in Angola is the production sharing contract,and the risk service contract reappears after eight years of malpractice,which perhaps indicates the future transformation of the new government of Angola in the contractual framework.In order to better understand the fiscal and tax provisions of the two contract models,grasp the future investment opportunities of the oil and gas industry in Angola,this paper made comparative analysis on the two contract models through simple cases.