中中合作石油开采合同模式探索——《东海西湖项目合作合同》创新实践

The China-China cooperation contract mode of offshore oil exploitation--The practice of Donghai Xihu Oil and Gas Operating Company

为了适应国际合作需要,上世纪80年代初,石油工业部组织起草了中国海上石油国际合作的《标准合同》,并应用于东海西湖合作项目。参与合作的外方退出后,中国石化和中国海油延续执行《东海西湖石油合同》,由此产生了公司性质改变、合作目的改变,以及财税法律风险、记账本位币、纳税主体、费用分摊等问题。2017年1月6日,中国石化与中国海油签订《东海西湖项目合作合同》,创新联管会设置及决策机制;界定作业者责任;创新治理结构,创立职能部门正职双方分配,正副职双签制运行管理制度;成立"专家技术""预算管理""审计与考核"3个委员会,优化辅助决策和共享机制;实行产销一体化,减少税务风险;重建成本中心管理单元,创新成本费用分摊模式;公司记账本位币由美元改为人民币;完善制度体系,强化生产经营运行管理等。通过3年实践运行,取得良好效果,可为将来的中中合作石油开采项目提供借鉴和经验。

In order to meet the needs of international cooperation,the Ministry of Petroleum Industry organized and drafted the Standard Contract for the international cooperation of China’s offshore petroleum and applied it to the Donghai Xihu project in the early 1980s.After the withdrawal of foreign party,Sinopec and CNOOC continued to execute the Donghai Xihu Petroleum Contract,resulting such problems as changes in the nature of the company,changes in the purpose of cooperation,fiscal,tax and legal risks,accounting standard recording currency,tax payer,and cost sharing.On January 6,2017,Sinopec and CNOOC signed the Donghai Xihu Project Cooperation Contract,innovated the setting and decision-making mechanism of joint management;defined the operator’s responsibilities;innovated the governance structure,established a system for the operation and management of both principal and deputy positions in functional departments;established three committees of"expert technology","budget management"and"audit and assessment"to optimize the decision-making assistance and sharing mechanism,implemented integration of production and marketing to reduce tax risks,rebuilt the cost center and innovated the cost sharing mode,turned recording currency from USD to CNY,improved systems and strengthened operation.The good results through three years of practical operation can provide reference and experience for future oil exploitation projects of China-China cooperation.