伊拉克国际油气合作法律法规及应对策略  

Laws and regulations in Iraq for international petroleum cooperation and a coping strategy for Chinese oil companies

作　　者：钱明阳 宋近双 

机构地区：[1]中国石油伊拉克公司

出　　处：《国际石油经济》2011年第10期21-28,107,共8页International Petroleum Economics

摘　　要：伊拉克现行石油法律法规体系可分为宪法、石油法、石油行业法规和石油合同四个层次。其中,伊拉克宪法对各级政府权力分配不明晰,伊石油天然气法草案目前尚未获国会批准,石油行业法规急需建立,伊对外石油合同采用服务合同模式。本文还介绍了与外国石油公司相关的税务规定、反贿赂和反腐败规定、外汇兑换及管制、石油投资保护以及环境保护法等。建议中国石油企业在伊拉克运营项目时,密切关注伊石油天然气法草案的进程,关注伊国家石油公司法进程和伊国家石油公司成立进展,跟踪伊拉克税务法律变动,加强石油投资保护研究,同时加强油田区块地质资料研究,建立反贿赂和反腐败计划并加强环保工作。Constitutional law,federal oil and gas law,and regulations for the national oil company and for petroleum contracts are four essential parts of Iraq's laws and regulations on petroleum.But Iraqi constitutional law has not stipulated the distribution of powers between central and regional government authorities,and the draft Federal Oil and Gas Law has not yet been given final approval by the Iraqi Parliament.In addition,regulations for the national oil company need to be enacted,and a services contract model is being applied to Iraqi international oil&gas cooperation.Not only are Iraqi laws and regulations in the oil and gas sector and their specialties introduced,but so are several regulations related to multinational oil company business and operation,namely in taxation,in anti-bribery and anti-corruption,in foreign exchange and its control,in petroleum investment protection,and in environmental protection.Chinese oil companies operating in Iraq are advised to pay closer attention to progress in approval of the draft Federal Oil and Gas Law and regulations for setting up the Iraqi National Oil Company,and progress in establishing the Iraqi National Oil Company.Amendment of regulations in Iraqi taxation,and of laws and practices for investment protection in the oil and gas sector,should be studied more carefully.Furthermore,greater focus should be placed on technical and geological characteristics of oilfields,establishing anti-bribery and anti-corruption mechanisms at the corporate level,and reinforcing environmental awareness and protection.

关 键 词：伊拉克 油气合作 法律 石油法 服务合同 所得税 

分 类 号：D937.7[政治法律—法学] F416.22[经济管理—产业经济]