哈萨克斯坦产量分成合同与矿税合同比较分析

A Comparative Analysis of Kazakhstan′s Production Sharing Contract and Mining Tax Contract

我国石油企业在哈萨克斯坦开展了广泛的能源合作,油气合作项目采用的合同模式有产量分成合同和矿税合同两种。产量分成合同是由合同者承担油气勘探、开发投资及生产成本,在一部分产量作为成本回收后,剩余部分产量由资源国和合同者按比例进行分成。主要缴纳税种有矿产开采税、出口关税、政府利润油、企业所得税等。矿税合同也是由合同者承担勘探、开发投资及生产成本,在获得油气产量后,向资源国缴纳法律及合同规定的所需税费,剩余产量均为合同者所有。主要缴纳税种包括资源开采税、出口关税、出口收益税、财产税、企业所得税、超额利润税等。通过比较分析可以看出,产量分成合同税费政策优于矿税合同,所需缴纳税种少,税负低,在相同国际油价下,产量分成合同的合同者所得比例高于矿税合同,且随着油价上涨合同者收益增长幅度大,项目整体收益高。建议中国企业要优先选择产量分成合同,且不论选择何种合同模式,在合同谈判时必须争取内销优惠政策,以提高项目整体效益。同时要关注资源国宏观经济环境变化,制定风险预案,依法合规经营,维护我国企业良好形象。

Chinese oil companies have cooperated extensively on energy with that in Kazakhstan.The contract models adopted for oil and gas cooperation projects include production sharing contracts and mining tax con-tracts.The production sharing contracts refer to: the contractor bears investment and production cost of oil and gas exploration and development,a part of production is recovered as the cost,and the others are shared proportionally by resource countries and contractors.Their main taxes payed include mineral exploitation tax,export duty,government profit oil,business income tax and so on.The mining tax contracts refer to: the contractor bears investment and production cost of oil and gas exploration and development,and he should pay the tax according to the law and contracts to the resource countries after the oil and gas production is got-ten,then he owns the remaining production.Their main taxes include resource mining tax,export duty,export income tax,property tax,business income tax,additional profit tax and so on.The research shows that the production sharing contracts have better tax policy,less tax items,low tax burden,and high overall project income including high proportion on production for the contractors in the same world oil price,and income increase by a large margin for the contractor along with the increase of oil price compared with the mining tax contracts.Therefore,Chinese enterprises should select the production sharing contracts first,preferential policies for domestic sales should be strived for enhancing whole benefit of the projects during the contract ne-gotiation no matter what the contract model is.And macroeconomic environment in the resource countries should be paid attention at the same time,risk emergency plan should be worked out,and it should operate in compliance with laws and regulations to maintain a good image of Chinese enterprises.