【摘要】：深海油氣資源十分豐富,已成為全球油氣資源供給的重要接替區(qū),未來其投資將超越淺水,油氣產(chǎn)量所占比重也越來越大。以美國墨西哥灣、巴西沿海、西非沿岸為代表的"金三角"地區(qū)依然主導(dǎo)全球的深海油氣勘探開發(fā)活動(dòng)和油氣投資,但東南亞和澳大利亞等地區(qū)的潛力也不容小覷。持續(xù)提升的技術(shù)助力深海油氣開發(fā)不斷取得新的進(jìn)展,但相較于淺水地區(qū)的財(cái)稅支持政策的作用也不可忽視。礦區(qū)使用費(fèi)減免、所得稅稅率優(yōu)惠、特別收益金起征點(diǎn)提高等是全球主要國家深海油氣開發(fā)初期常用的財(cái)稅支持政策,此類政策確實(shí)提高了深海油氣的吸引力,推動(dòng)了深海油氣開發(fā),對中國完善深海油氣開發(fā)財(cái)稅政策具有重要的參考價(jià)值。
[Abstract]:Deep-sea oil and gas resources are very rich, which has become an important replacement area for global oil and gas resources supply. In the future, its investment will exceed shallow water, and the proportion of oil and gas production will also be more and more large. The Golden Triangle, represented by the Gulf of Mexico, Brazil and West Africa, still dominates deep-sea oil and gas exploration and development activities and investment in the world, but the potential of Southeast Asia and Australia should not be underestimated. The continuously rising technology has helped to make new progress in deep-sea oil and gas development, but the role of fiscal and tax support policy in shallow water areas should not be ignored. Mining area usage fee reduction, preferential income tax rate, and the increase of special revenue starting point are commonly used fiscal and tax support policies in the early stage of deep-sea oil and gas development in major countries of the world, and such policies have indeed enhanced the attractiveness of deep-sea oil and gas. It promotes the deep-sea oil and gas development and has important reference value for China to perfect the fiscal and taxation policy of deep-sea oil and gas development.
【作者單位】： 中國石油大學(xué)(北京)中國能源戰(zhàn)略研究院;
【分類號】：F812.42;F426.22

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