国际石油经济2024，Vol.32Issue(2)：70-76,7.
碳税对矿税制油田勘探开发投资的影响分析
Analysis of the Impact of carbon tax on oilfield E&D investment under the concession agreement
张玺 1葛海明 1王家兴 2王磊 3祖瑞璟4
作者信息
- 1. 中国石油尼日尔公司
- 2. 中国石油哈法亚公司
- 3. 中国石油乍得公司
- 4. 北京市朝阳区八里庄街道办事处
- 折叠
摘要
Abstract
As one of the largest emitters of greenhouse gases,oil companies are expected to consider the impact of carbon emissions on the environment when making investment decisions.Taking an oilfield under the concession agreement as an example,the paper analyzes the impact of carbon tax on oilfield exploration and development investment and integrates the carbon costs into the economic evaluation model to examine the impact of different carbon tax policies on oilfield profitability and oil company investment decisions.The main conclusions include the integration of carbon tax into oil company decision-making will have a significant impact on oilfield cash flow and investment decisions;taxation of carbon emissions from exploration,development,and refining is the best taxation scope given the current price of crude oil;allowing carbon tax to be deducted from taxable income will affect investment in oilfield exploration and development due to the tax shield effect,with the higher the carbon tax,the more obvious the impact.This study provides several analyses of carbon taxes,tax scope,and tax deduction policies to help oil companies make more effective predictions,and also provides multiple combinations for host governments'carbon tax policies.It also improves the economic evaluation models to provide decision support for oil company contract negotiations.关键词
碳税/碳减排/油田勘探开发投资/矿税制/经济评价Key words
carbon tax/carbon emission reduction/oilfield exploration and development investments/oil companies/economic evaluation引用本文复制引用
张玺,葛海明,王家兴,王磊,祖瑞璟..碳税对矿税制油田勘探开发投资的影响分析[J].国际石油经济,2024,32(2):70-76,7.
