国际石油经济2024，Vol.32Issue(9)：22-31,55,11.
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
王素花 1王永华 2邱建华 2计智锋 1李轩然 1陈烨菲1
作者信息
- 1. 中国石油勘探开发研究院
- 2. 中国石油俄罗斯公司
- 折叠
摘要
Abstract
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 difficult-to-recover 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Key words
Russia/hard-to-recover oil/reserves/production/mineral extraction tax/tax incentives/tax on additional income分类
管理科学引用本文复制引用
王素花,王永华,邱建华,计智锋,李轩然,陈烨菲..俄罗斯难采石油及税收优惠研究[J].国际石油经济,2024,32(9):22-31,55,11.
