浅析俄罗斯新税制——石油行业发展的十字路口

石油行业在俄罗斯产业结构中占重要地位。石油行业的税收收入是俄联邦财政预算收入的重要组成部分。俄联邦政府相关部门、石油企业经过多次博弈,对原油、成品油中轻油和重油税率进行了修改,旨在寻求国家财政预算收入与石油企业的投资收益之间的最佳平衡,在国家整个宏观经济调控与石油行业健康发展之间找到最好办法。进行海外油气合作、实施海外并购,一国的财税制度甚为重要。对"走出去"的中国油气公司、企业而言,了解和掌握俄罗斯新税制的通过、实施及其将产生何种影响甚为关键。

On Russian New Tax System: Crossroads for Evolution of Oil Industry

For Russian industrial structure, the oil industry has an important role. The tax revenue of oil industry is a significant part of the Russian federal budget revenues. After several rounds of negotiations among relevant departments of Russian federal government and oil companies, they have revised rates between light and heavy oil of crude and product oil, aiming at finding the best balance between national budget revenue and oil companies’ investment income. Meanwhile, they also expect to find the best approach between the overall national macroeconomic regulation and healthy development of the oil industry. For overseas oil, gas cooperation and implementation of overseas mergers and acquisitions, a country’s fiscal and taxation system is especially important. For Chinese oil and gas companies with "Going out" policies, it isespecially crucial to understand and master the adoption, implementation and impacts of Russia new tax system.