哈萨克斯坦石油合同及财税政策分析  

Analysis of Kazakhstan petroleum contract and fiscal and taxation policies

作　　者：刘甦 李达[1] Liu Su;Li Da(SINOPEC)

机构地区：[1]中国石油化工集团公司国际石油勘探开发有限公司

出　　处：《欧亚人文研究（中俄文）》2020年第3期55-63,F0003,共10页Eurasian Humanities Studies

摘　　要：自1991年独立以来,随着国力的逐步增强,哈萨克斯坦政府开始在立法层面增强在资源利益分配上的话语权,多次大幅修订国家税法和地下资源利用法规,加重了外国石油公司在哈萨克斯坦生产经营税负。但相比其他国家而言,哈萨克斯坦在资源环境、综合税负水平上仍然具有优势。哈萨克斯坦是"一带一路"沿线重要国家,也是中资石油公司海外发展的重要战略基地。本文通过梳理哈萨克斯坦石油合同及财税政策变化,预判哈国未来财税政策,这有助于提升中资石油公司在哈经营水平,增强抗风险能力。Since Kazakhstan’s independence in 1991,Kazakhstan government began to strengthen its discourse power on resources allocation through legislation as its national strength kept enhancing.In this regard,its national taxation law and underground resource development regulation have been revised drastically for several times,leading to the increase of taxation on production and operation of foreign oil companies.However compared with other countries,Kazakhstan still boasts more advantages as for resource environment and comprehensive tax condition.Meanwhile,Kazakhstan is an important country along the Belt and Road as well as an important strategic base for overseas development of China-invested petroleum companies.In order to improve management and risk-resistance capability of China-invested petroleum companies in Kazakhstan,this paper studies and forecasts the future fiscal and taxation policies of Kazakhstan through reviewing petroleum contracts and macroeconomic policy changes.

关 键 词：石油合同 财税政策 税负 

分 类 号：TE-9[石油与天然气工程]