基于税务筹划的巴西FPSO租赁服务业务架构研究

Research on Brazil’s FPSO Leasing Service Business Structure Based on Tax Planning

巴西的海上油气资源非常丰富,开发模式中多采用大型FPSO。这里不仅深受国际油气生产商的青睐,还吸引着专业FPSO运营商的目光。未来巴西FPSO市场需求旺盛,巴西国家石油公司越来越倾向于进行FPSO建造运营的国际招标,这对于国际FPSO运营商是个难得的发展机遇。随着中巴能源合作的加深,中国FPSO建造和运营企业,如果想要斩获一定的市场份额,就必须具有综合成本优势,如何进行税务筹划,是获取低成本优势,获得市场份额的关键。本文基于税务筹划,研究FPSO租赁服务期间在不同业务架构下的巴西税务成本,作为中国FPSO运营商进入巴西市场的参考。

Brazil has abundant offshore oil and gas resources,and large-scale FPSOs are mostly used in the development model.It is not only favored by international oil and gas producers,but also attracts the attention of professional FPSO operators.In the future,Brazil’s FPSO market will have strong demand,and Petrobras is increasingly inclined to conduct international bidding for FPSO construction and operation.This is a rare development opportunity for international FPSO operators.With the deepening of ChinaPakistan energy cooperation,if Chinese FPSO construction and operation companies want to gain a certain market share,they must have a comprehensive cost advantage.How to conduct tax planning is the key to gaining a low-cost advantage and gaining market share.Based on tax planning,this article studies the Brazilian tax costs under different business structures during the FPSO leasing service period,as a reference for Chinese FPSO operators to enter the Brazilian market.