伊朗新版石油合同与原回购合同比较分析及应对策略初探  

Comparison and Analysis between Iran Petroleum Contract and Buy-Back Contract as Well as Initial Research of Strategies and Approaches against IPC

作　　者：郭鹏 傅雷 裴国平 Guo Peng;Fu Lei;Pei Guoping(China National Oil and Gas Exploration and Development Co.,Ltd.,Beijing 100034)

机构地区：[1]中国石油国际勘探开发有限公司,北京100034

出　　处：《中外能源》2023年第5期1-8,共8页Sino-Global Energy

摘　　要：伊朗正在逐步放松油气合作政策,其油气对外合同由执行近20年的原回购合同(Buy-Back)更迭到IPC石油合同,合同模式也从苛刻向有利于外国公司的方向转变。伊朗于1995年推出第一版Buy-Back,当时确实吸引了大量外国公司参与伊朗油气合作。2013年伊朗大选后,为了吸引西方石油公司重返伊市场,伊朗国家石油公司针对Buy-Back的弊端着手设计新的石油合同,IPC于2015年应运而生。IPC在生产期作业权、开发生产期限、投资回收上限、报酬费等关键条款上有较大突破,对于外国公司的赋权更多,限制更少,回收保障更强,收益实现更灵活。通过经济评价实测对比,对于外国公司来说,与Buy-Back相比,IPC合同条款的经济性更好,未来油价红利带来的超额收益更可观,抗风险能力更强。为了更好地执行IPC,建议在“顶层设计”层面要谨慎选择合作伙伴、提前筹划税收架构以及精心设计工程路径。在“具体执行”层面,围绕投资回收、收益最大、风险最小这三点,要做到依约管理合规执行以确保投资回收,严控成本精打细算以确保收益最大,流程优化过程管控以确保风险最小。Iran is gradually relaxing its oil and gas cooperation policy.Its oil and gas foreign contracts have been replaced by IPC petroleum contract from Buy-Back contract implemented for nearly 20 years,and the contract mode has also changed from harsh to favorable to foreign companies.Iran launched the first version of the Buy-Back in 1995,which did attract a large number of foreign companies to participate in Iranian oil and gas cooperation.IPC was created in 2015 when the National Iranian Oil Company began to design new oil contracts to address the disadvantages of the Buy-Back in order to attract Western oil companies back into the Iranian market after the 2013 election.IPC has made great breakthroughs in key provisions such as operation rights during production period,development and production period,investment recovery ceiling,remuneration fee,etc.lt gives more rights to foreign companies with fewer restrictions,stronger recovery protection,and more flexible income realization.According to the comparison of economic evaluation,IPC contract terms have better economy,more substantial excess returns brought by future oil price dividend and stronger antirisk ability compared with Buy-Back for the foreign companies.For better implementation of the IPC,careful selection of partners,pre-planning of tax structures and well-designed engineering pathways are recommended at the"top design"level.At the level of"concrete implementation",focusing on the three aspects of investment recovery,maximum return and minimum risk,the management and compliance should be implemented in accordance with the contract to ensure the investment recovery,strict control of cost to ensure the maximum return,and process optimization and process control to ensure the minimum risk.

关 键 词：伊朗石油合同 生产期作业权 报酬费 税收架构 投资回收 经济评价 

分 类 号：F416.22[经济管理—产业经济]