加拿大艾伯塔省2017石油矿税体系浅析  

Analysis on the Alberta's 2017 Modernized Royalty Framework(MRF) of Canada

作　　者：刘振华[1] 魏福军[1] 刘为民[2] 

机构地区：[1]中国石化国际石油勘探开发公司 [2]胜利油田孤岛采油厂

出　　处：《国际石油经济》2017年第6期79-83,90,共6页International Petroleum Economics

摘　　要：2016年7月11日,加拿大艾伯塔省政府颁布了2017最新版矿税体系,于2017年1月1日生效。该矿税体系的基本理念是优先回收成本,该矿税体系由三个阶段组成,即成本回收阶段,成本回收后阶段(生产中期),生产后期。在成本回收阶段,政府以5%的固定税率(优惠税率)征收矿税,让投资者能够尽快回收成本;进入成本回收后阶段,政府以正常税率征收矿税,不同石油产品的税率随着该产品市场价格变化而变化;当产量下降到低于门限值,税率将随着产量的下降而下降,同时随着市场价格的变化而变化。新矿税体系适用于2017年1月1日以后开钻的井,至2026年适用所有的井。非常规页岩油气资源的钻完井成本高、产量递减较快、稳产期较短,在新的矿税体系下,能够在投产初期尽快回收钻井完井成本,有利于石油公司的资金运转和生产经营;在生产各个阶段实行灵活的税率,有利于刺激行业活力;优先回收成本的理念,在客观上降低了油气勘探开发的风险。The new version of Modemized Royalty Framework issued by Alberta provincial government in June 1 lth, 2016,took effect in Jan 1st, 2017. Its basic idea is cost-recovery first. The framework is composed of three parts including the cost-recoverystage, the later stage of cost-recovery and the later stage of production. At the first stage, companies will pay a general tariff of 5%for the government, to recover the costs rapidly. Afterwards, companies will pay normal royalty rates that vary depending on theproducts ＇market prices; royalty rates will drop to match declining production rates when the well reaches a maturity threshold. Thenew MRF apply to a spud date on or after January 1st, 2017, and on those after 2026. Consideration of the several shortages of un-conventional shale oil and gas resources, such as high drilling and completion cost, quick production rate reduction and short periodof stable production, will recover the costs rapidly under the new MRF, which is beneficial to the operation and production of oilcompanies. Implementing a flexible tax rate in all the production stages will be conducive to stimulate the vitality of the industry; andthe idea of cost-recovery first objectively lowers the risk of exploration and development.

关 键 词：加拿大 艾伯塔 石油 矿税 成本 

分 类 号：F416.22[经济管理—产业经济] F817.11