哈萨克斯坦税制变化及其对油气合作项目的影响  

The impact of taxation changes on oil projects in Kazakhstan

作　　者：陈建荣[1] 卢耀忠 

机构地区：[1]中国石油集团经济技术研究院 [2]中油国际哈萨克斯坦(PK)公司

出　　处：《国际石油经济》2010年第11期12-16,共5页International Petroleum Economics

摘　　要：近年来,哈萨克斯坦政府为最大限度地保护哈在战略资源方面的国家利益,在立法层面设立了"国家优先权",增强政府在资源开发利用中的控制力和主导权;建立了"哈萨克斯坦含量"机制,提高项目本土化比例;并在近期与外国石油公司开始谈判,拟修改产品分成合同以适应新税法。2009年1月1日,哈萨克斯坦开始实行新税法,降低通用税种的税率,减轻非资源领域税负;大幅调整油气行业税制,增加资源开采领域的税收。税制变化内容包括:增值税税率降为12%;分步降低企业所得税;新增矿产资源开采税,取代矿区使用费;新增油气出口收益税,取消油气出口税;改变超额利润税计税方法;取消税制稳定机制和部分税收优惠政策。哈的新税法大幅提高了油气合作项目的综合税负。未来哈萨克斯坦将继续加强对能源战略资源的控制,资源税赋仍有一定的上调空间,同时,哈2020年发展目标为油气合作项目带来新机遇。中国企业需关注哈油气合作领域中的竞争动向。In recent years the government of Kazakhstan has expanded the share of strategic resources under its control through legislation to maximize protection of Kazakhstan's national interest.They have established 'national priority' control over key resource exploitation and a 'Kazakhstan content' mechanism to increase the local share of projects,and modified Production Sharing Agreements(PSAs) signed with foreign oil companies.A new tax code came into force on January 1st,2009,reducing general tax rates and the tax burden in non-resource fields.The VAT was reduced to 12% and the corporate income tax is being reduced in steps.But oil taxation has sharply increased.A mineral resources tax was introduced and replaces royalties.A rental tax has been imposed on oil and gas exports,replacing the previous export tax.At the same time the new tax code includes changes to the method of computing the excess profits tax,cancelling tax stabilization mechanisms and some preferential tax policies.The new tax code significantly increases the overall tax burden on oil cooperation projects in Kazakhstan.Kazakhstan will continue strengthening control over strategic energy resources.There is room for the resource tax to increase.Nevertheless Kazakhstan's development objectives for 2020 offer new opportunities for oil and gas cooperation projects.Chinese enterprises need to be alert to the effect of competitive trends in oil and gas cooperation in Kazakhstan.

关 键 词：哈萨克斯坦 税制调整 石油项目 资源开采税 油气出口收益税 超额利润税 产品分成合同 

分 类 号：F813.61[经济管理—财政学] F416.22