發(fā)布時(shí)間：2018-10-20 18:59

【摘要】：伊拉克油氣資源在對(duì)外合作中采用的財(cái)稅制度主要有伊拉克中央政府采用的服務(wù)合同財(cái)稅制度和庫爾德自治區(qū)采用的產(chǎn)品分成合同財(cái)稅制度。兩種財(cái)稅制度的主要差別是油氣資源勘探和開發(fā)成本及費(fèi)用起始回收時(shí)間和投資者利潤(rùn)來源。中東地區(qū)資源豐富,是中國(guó)油氣資源戰(zhàn)略規(guī)劃范疇,因此分析伊拉克兩種財(cái)稅制度差異,希望對(duì)于中國(guó)海外油氣新項(xiàng)目獲取以及提高正在運(yùn)營(yíng)項(xiàng)目經(jīng)濟(jì)效益提供一些有意義的信息。
[Abstract]:The financial and taxation systems used in the cooperation of Iraqi oil and gas resources mainly include the service contract system adopted by the central government of Iraq and the product sharing contract system adopted by the Kurdistan Autonomous region. The main differences between the two systems are the cost of exploration and exploitation of oil and gas resources, the time of initial recovery of expenses and the profit source of investors. The Middle East region is rich in resources and is a strategic planning area for China's oil and gas resources. Therefore, the differences between Iraq's two fiscal and taxation systems are analyzed. It is hoped that some meaningful information will be provided for the acquisition of new oil and gas projects in China overseas and for improving the economic benefits of the existing oil and gas projects.
【作者單位】： 中國(guó)地質(zhì)大學(xué)(北京)地球科學(xué)與資源學(xué)院;中國(guó)石油勘探開發(fā)研究院;中國(guó)農(nóng)業(yè)銀行股份有限公司北京市分行;中國(guó)石化國(guó)際石油勘探開發(fā)有限公司;
【分類號(hào)】：F416.22;F813.77

【參考文獻(xiàn)】

相關(guān)期刊論文 前4條

1 王勇;;國(guó)際油氣財(cái)稅制度對(duì)比及選擇研究[J];財(cái)會(huì)月刊;2008年18期

2 郭鵬;韓濤;;從對(duì)外合同的更迭看伊拉克石油合作政策的變化[J];國(guó)際經(jīng)濟(jì)合作;2009年04期

3 葛艾繼,郭鵬;產(chǎn)品分成合同模式和回購(gòu)合同模式比較分析[J];國(guó)際石油經(jīng)濟(jì);2001年11期

4 郝洪;王s，

本文編號(hào)：2284091