对国家现行石油特别收益金征收政策的思考和建议

Thoughts and suggestions on the current national policy of levying oil special income fund

国家财政部最近一次对石油特别收益金征收政策的调整是2015年1月1日,至今已7年有余。与当时相比,当前国际政治经济环境、国内勘探开发情况和石油企业生产经营形势均发生了巨大变化,石油特别收益金政策已具备了进一步调整和优化的空间。为深入贯彻落实习近平总书记关于油气勘探开发系列重要指示批示精神,大力提升国内油气勘探开发力度,考虑当前国际石油价格大幅回升,针对国家石油特别收益金征收政策提出以下三点建议:一是进一步提高石油特别收益金起征点到75美元/桶;二是按照不同资源禀赋差别化征收石油特别收益金,对致密油、页岩油等非常规资源,特高含水、特高采出程度、特低渗透率、超深等常规资源取消石油特别收益金;三是石油特别收益金征收计价标准由“美元/桶”改为“元/吨”。

The latest adjustment of the Ministry of Finance on the collection policy of oil special income fund was January 1,2015,which has been more than 7 years.Compared with the past,the international political and economic environment,domestic exploration&development,and the production and operation situation of oil enterprises changed greatly and therefore the policy of oil special income fund need further adjustment and optimization.In order to thoroughly implement the guiding principles of the important instructions on oil and gas exploration and development by General Secretary Xi,significantly enhance domestic oil and gas exploration and development,consider the current sharp rise in international oil prices,combined with the actual situation of domestic oil exploration&development and the production and operation situation of oil companies,this paper puts forward such three suggestions for the collection policy of national oil special income as further increasing the threshold of oil special income to$75/barre;collecting oil special income according to different reservoir types,and cancelling oil special income for unconventional resources such as tight oil and shale oil,and conventional resources such as ultra-high water cut,ultra-high recovery degree,ultra-low permeability and ultra-deep;and changing the pricing standard of oil special income from USD/barrel to RMB/ton.