俄罗斯难采石油及税收优惠研究  

Research on hard-to-recover oil and tax incentives in Russia

作　　者：王素花[1] 王永华 邱建华 计智锋[1] 李轩然 陈烨菲[1] WANG Suhua;WANG Yonghua;QIU Jianhua;JI Zhifeng;LI Xuanran;CHEN Yefei(PetroChina Research Institute of Petroleum Exploration&Development;CNPC Russia Company)

机构地区：[1]中国石油勘探开发研究院 [2]中国石油俄罗斯公司

出　　处：《国际石油经济》2024年第9期22-31,55,共11页International Petroleum Economics

摘　　要：俄罗斯剩余石油储量中,难采石油储量占比不断上升。目前俄罗斯没有统一的难采石油划分标准,既有专业技术指标的划分,也有税法规定的相关标准。开发难采石油是现今俄罗斯油气行业面临的主要问题。俄罗斯主要的难采石油包括低渗透储层、高粘度、边远地区、高采出程度等不同种类。为了激励难采石油储量开发,俄罗斯政府从2005年开始制定了矿产开采税税收优惠政策,在2014年以统一的公式纳入石油开采税计算公式。为了进一步鼓励俄罗斯油气产业投资和新技术开发利用,从而激励难采石油的开发和资源替代升级,引入了额外收入税制度,从2019年起在部分未开发区块或老油田试点实施。自实施税收优惠政策以来,俄罗斯难采石油产量快速增长,未来其石油产量的稳定也将主要依靠难采石油的增产。俄罗斯是中国对外油气战略合作区之一,难采石油储量的勘探开发是未来中俄油气合作重要领域。The share of hard-to-recover oil reserves in Russia's remaining oil reserves is growing.At present,Russia does not have a unified standard for the division of hard-to-recover oil,both in terms of specialized technical indicators and related standards under the tax law.The development of hard-to-recover oil is the main problem facing the Russian oil and gas industry today and it includes oils with such various features as low permeability,high viscosity,outlying areas,and high depletion levels.In order to motivate the development of hard-to-recover oil reserves,the Russian government has developed mineral extraction tax incentives since 2005,which were incorporated into the oil extraction tax calculation formula with a uniform formula in 2014.In order to further encourage investment in the Russian oil and gas industry and the development and utilization of new technologies,thereby incentivizing the development of hard-to-recover oil and resource substitution and upgrading,Russia introduced a system of additional income tax,which was implemented on a pilot basis in some undeveloped blocks or old oil fields since 2019.Since the introduction of tax incentives,Russia's hard-to-recover oil production has been growing rapidly,and the stabilization of its whole oil production in the future will also depend mainly on increased hard-to-recover oil production.Russia is one of China's strategic foreign oil and gas cooperation zones,and the exploration and development of dificult-torecover oil reserves is an important area for future Sino-Russian oil and gas cooperation.

关 键 词：俄罗斯 难采石油 储量 产量 矿产开采税 税收优惠 额外收入税 

分 类 号：F43[经济管理—产业经济] F47F416.22