李嘉, 彭云, 徐海东, 梁涛, 韩杰. 油气行业弃置费支付模式及案例分析[J]. 中国矿业, 2019, 28(10): 50-54,76. DOI: 10.12075/j.issn.1004-4051.2019.10.028
    引用本文: 李嘉, 彭云, 徐海东, 梁涛, 韩杰. 油气行业弃置费支付模式及案例分析[J]. 中国矿业, 2019, 28(10): 50-54,76. DOI: 10.12075/j.issn.1004-4051.2019.10.028
    LI Jia, PENG Yun, XU Haidong, LIANG Tao, HAN Jie. Case analysis of decommission payment patterns in different international oil contracts[J]. CHINA MINING MAGAZINE, 2019, 28(10): 50-54,76. DOI: 10.12075/j.issn.1004-4051.2019.10.028
    Citation: LI Jia, PENG Yun, XU Haidong, LIANG Tao, HAN Jie. Case analysis of decommission payment patterns in different international oil contracts[J]. CHINA MINING MAGAZINE, 2019, 28(10): 50-54,76. DOI: 10.12075/j.issn.1004-4051.2019.10.028

    油气行业弃置费支付模式及案例分析

    Case analysis of decommission payment patterns in different international oil contracts

    • 摘要: 国际石油合同中对弃置费的条款普遍存在不够明确的现象,资源国政府立法和监管仍处于不断修改完善的过程中,弃置费问题存在较大的不确定性。通对现有石油合同模式及其影响的分析将有助于资源国政府加强弃置费监管及油气公司规避弃置费相关风险。结合石油合同类型,基于支付方式,可将弃置费划分为税收抵扣、税收返还、税收抵免和建立弃置费基金四类模式。不同的支付模式将对合同者现金流、资产出售或购买,政府税收及弃置费监管产生不同影响。比较而言,弃置费基金模式更能实现政府与投资者在弃置费问题上的利益平衡,可能成为未来主要发展趋势。

       

      Abstract: With more oil & gas producing regions becoming mature, increasing decommission has turned into the global problem for oil companies.Except for some developed countries, governments are lack of clear regulations of decommission.There are a lot of uncertainties in the decommission process.An analysis of the existing oil contract model and its impacts will improve the legislations and regulations of decommission and avoid the risks associated with decommission for oil companies.Based on the analysis of international oil contracts, decommission is divided into four payment patterns.Different payment patterns have different effects on the cash flow, asset purchase, government tax and decommission supervision.Comparatively, the pattern of decommission supervision can better balance the interests between governments and investors, which may become the future trend of world decommission policy.

       

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