巴西油气合同模式与财税政策新动向  

New orientation of oil and gas contracts and fiscal terms in Brazil

作　　者：张晋 孙杜芬[1] 刘申奥艺 

机构地区：[1]中国石油勘探开发研究院,北京100083

出　　处：《中国矿业》2018年第3期57-61,共5页China Mining Magazine

基　　金：国家科技重大专项课题"海外油气投资环境评估与勘探资产评价"资助(编号:2016ZX05029-003)

摘　　要：巴西Lula油田的发现证实了桑托斯盆地世界瞩目的勘探潜力,巴西政府调整油气战略,针对盐下地区的核心资源推出了产品分成合同。随着2015年以来巴西经济衰退与腐败丑闻的冲击,巴西政府为吸引国际投资,在财税政策上做出了部分让步,废除了巴西国家石油公司在盐下地区强制作业者权力和至少30%权益的保障、延长了"REPETRO"免税机制20年、大幅降低了本地化采购比例的要求,促进了2017年深水勘探区块的招投标。通过合同模式的对比发现,政府能够在产品分成合同获取更高的分成比例,加强了盐下核心资源的控制。通过对本地化采购要求和间接税体制的解剖,深入认识到采购策略、本地化采购要求和间接税纳税筹划三者之间紧密相连,为中国油公司在巴西油气项目的招投标、并购和运作提出了合适的建议。With the great finding of Lula,which proved high potential of resource in pre-salt,Brazil government have adjusted the strategy to focus on the core assets in pre-salt area and conduct the new Production Sharing Contract.The economy recession and corruption scandal since 2015 pushed the government to offer better fiscal terms,in order to attract international investors.Removing Petrobras＇obligation to operate all new pre-salt area and minimum 30% of working interest requirement,extending the REPETRO regime for another 20 years,reducing the requirement of Local Content,all these improvements stimulate the success of bidding round in 2017 for offshore exploration blocks.Based on comparison of contract model,it shows that the government takes higher percentage from Production Sharing Contract,which means tighter control of the core assets in pre-salt area.With the study of Local Content and indirect tax regime,it is concluded that procurement strategy,Local Content and indirect tax planning are highly related with each other.And we finally propose reasonable suggestions for the bidding,MA and operation of OG projects in Brazil for Chinese oil company.

关 键 词：巴西 油气合同 财税条款 本地化采购要求 间接税 

分 类 号：DF525[政治法律—民商法学] F416.22[政治法律—法学]