俄罗斯油气行业税改效果分析  

Analysis on the effect of tax reform in Russian oil and gas industry

作　　者：张建国[1] 王骏[2] 史建忠 ZHANG Jianguo;WANG Ju;SHI Jianzhong(SINOPEC International Petroleum Exploration and Production Corporation;SINOPEC Economic and Development Research Institute)

机构地区：[1]中国石化集团国际石油勘探开发公司 [2]中国石化经济技术研究院

出　　处：《国际石油经济》2019年第5期64-71,共8页International Petroleum Economics

摘　　要：油气行业税收是俄罗斯联邦财政收入的主要来源,油气行业主要税种是石油开采税和石油出口税。2014年,俄罗斯联邦政府决定开展2015-2017年税改行动,计划通过3年时间把油气出口关税降低到与关税同盟成员国同一水平。为适当鼓励东西伯利亚、极地大陆架和难动用储量的开发,增加针对具体油田和油藏的石油开采税优惠系数。以伏尔加-乌拉尔地区的陆上油田项目P为例,综合外销和内销来看,桶油开采税占综合原油销售价格的比例从2013年的29%逐步提高到2017年的42.85%;桶油出口税占综合桶油销售价格的比例逐年降低,从2014年最高时的81.23%下降到2017年最低时的28.61%;综合桶油净利润从2013年的12.3美元/桶下降到2016年的6.41美元/桶,2017年略有回升。The tax of oil and gas industry is the main revenue source for the Russian Federation.The main taxes are the MET and the Export duty.In 2014,the Russian federal government decided to carry out the 2015-2017 tax reform action,and planned to reduce the oil and gas export duty to the same level with the member countries of the customs union by 30% within three years.In order to properly encourage the development of east Siberia,the polar continental shelf and difficultaccess reserves,the preferential oil exploitation tax coefficient for specific oil fields and reservoirs should be increased.Taking the onshore oilfield project P in the Volga-Ural region as an example,the proportion of barrel oil MET in the sales price of comprehensive crude oil gradually increased from 29% in 2013 to 42.85% in 2017 and the proportion of export duty on barrels of oil in the sales price of integrated barrels of oil decreased from 81.23% in 2014 when it was the highest to 28.61% in 2017 when it was the lowest.Net consolidated oil barrel profit fell from $12.3 per barrel in 2013 to $6.41 per barrel in 2016 and recovered slightly in 2017.

关 键 词：俄罗斯 油气稅收 石油开采税 石油出口税 税改 油气合作 

分 类 号：F416.22[经济管理—产业经济] F811.4