2011年国内外油气财税政策综述

2011年,国际油价总体呈现高位震荡的态势,重点资源国继续调整财税政策,加大对油气资源的控制力度;部分消费国下调消费环节税负以应对高油价;一些发达国家出台碳税,以减少对化石能源的使用;美国则继续运用财税政策调节国内油气生产与消费。2011年,我国全面实施资源税改革,完善相关政策法规,同时针对国内油气生产、天然气进口和企业国际化经营等出台了一系列税收优惠政策和措施。“十二五”期间,我国将继续推进税制改革,扩大增值税征收范围,调整消费税征收范围和征税环节,完善企业所得税制度,全面改革资源税,开征环境保护税。     

EPC合同中营业税与增值税税负统筹探讨

石油建设项目EPC总承包合同的税负统筹是一项系统工程,政策性强,关系到各方利益。营业税和增值税是税负统筹的重点,应尽量以增值税形式纳税,减少营业税应税额。总承包商纳税统筹应考虑：取得增值税一般纳税人资格;将EPC总承包合同按设计、采购、施工的框架进行拆分;采购合同尽量采用由供应商将增值税发票直接开具给项目业主的形式;合理提高采购购置费中归入设备范畴的种类与数量;适当提高采购合同覆盖范围,合理利用混合销售行为相关规定。对于采购运输费增值税的抵扣,为合理增加进项税抵扣额,总承包商宜直接与具备自开票纳税人资格或代开票纳税人资格的运输单位签署运输合同,取得货物运输发票;或者总承包商根据采购地域分布,建立若干货运中心,自行组织货物运输。     

The tax burden on mobile network operators in Africa

We estimate the tax burden on the mobile telecommunication sector in twenty-five African countries. This tax burden encompasses not only standard and special taxes under the control of the Ministry of Finance (MoF) but also fees raised by the national telecommunication Regulatory Agency (RA). Given the lack of financial data at the country level, we build a representative mobile network operator named TELCO, using the GSMA Intelligence database. We compute the Average Effective Tax Rate (AETR) for this firm considering general and special taxes and fees levied only on the telecommunication sector. We develop a web application (https://data.cerdi.uca.fr/telecom/), allowing the reader to replicate our analysis or modify TELCO and tax parameters. The AETR varies significantly across countries, ranging from 33 percent in Ethiopia to 118 percent in Niger. Special taxes and fees represent a large share of the AETR, illustrating some taxation by regulation and a potential tax competition (a race to the top) between the MoF and the RA. We compare TELCO's AETR with that of a representative gold mining plant and a standard company with a similar gross return. The tax burden of the telecommunications sector is higher than that of the mining sector in 15 of the 19 countries for which we have data on the gold mining sector.     

哈萨克斯坦与俄罗斯矿产资源(石油)开采税浅析

2009年1月1日,哈萨克斯坦实行新的税法,取消了矿区使用费,取而代之以矿产资源（石油）开采税。2001年8月8日,俄罗斯对税法典进行了修订,规定从2002年1月1日起开始征收矿产资源开采税,并取消了之前适用的矿产资产开采使用费、矿物原料基地再生产费和原油、凝析油消费税。哈萨克斯坦和俄罗斯这两个油气生产大国开征矿产资源开采税后,提高了石油公司的税负水平,增加了税收的透明度,获得了更多的国家财政收入。我国油气资源级差特征显著,未来进行资源税改革时应系统、科学地划分优劣资源的税额标准;同时,应对原油和天然气进行相对详细的等级分类,扩大不同等级、不同品质资源的级差收益,以加强对优质资源的合理保护和高效开采,促进对低品位资源的开发。     

世界主要转轨国家物业税制改革与产权保护及其启示

我国的物业税制改革是在经济社会双转轨的背景下进行的,产权不清晰导致的“法律基础”缺失几乎是所有转型国家在改革物业税时共同面临的困境,我国也不例外。《物权法》出台为物业税的开征提供了法律依据和前期准备．但远未能解决物业税改革所需的法律基础问题。我国目前物业税制改革所处的产权法律环境与转轨国家当年改革极为相似,世界主要转轨国家物业税制改革成功的同时也是产权得到确立和保护的过程,他国的经验教训可以为我国提供很好的借鉴和思路。     

电力市场环境下发电环节的节能减排

介绍了国内外在发电环节采用的两种节能减排技术,即洁净煤技术和可再生能源发电技术。从政策支持、价格鼓励、税费减免、科研和产业化的促进等多个方面论述了电力市场化改革环境下,发电环节节能减排的政策、法规及发展思路。建议对化石燃料发电征收较高的能源税、CO2税、SO2税以及征收CO2排放费用,增大可再生能源发电配额比例,鼓励私人投资,建立绿色电力发展基金,加快技术和设备的国产化进程等。     

Environmental Tax Reform in the European Union: Impact on CO2 Emissions and the Economy

Economic instruments in environmental policy try to correct prices in order to internalise externalities. The environmental tax reform is a specific policy approach, which raises taxation of ‘bads’ such as resource use or emissions and reduces other taxes on ‘goods’ such as labour that are felt as a burden so that the total tax revenue remains constant. On a small scale some European countries introduced this instrument, and the results have been evaluated broadly positive by the literature. The paper at hand gives answers to the question, what might happen to CO₂ emissions and the economy, if this instrument would be used in all European countries in a scale that allows reaching the European CO₂ emission targets. The instrument of the analysis is the global economy-energy-environment model GINFORS. The simulation results show that the targets can be met with only small losses in GDP and gains in employment.     

中国油井管研究进展

从油井管的品种、用途、存在的问题三方面综述了油井管的研究现状,探讨了油井勘探开发和油井管在研究、生产中存在的问题以及未来的发展趋势。指出,在高端产品技术领域,中国和发达国家之间仍然存在一定的差距,应加快高性能油井管国产化进程。     

促进循环经济发展的税收政策研究——一个新的理论分析框架

“十一五”规划明确提出“发展循环经济,保护生态环境,加快建设资源节约型、环境友好型社会”并实行“促进循环经济发展的财税政策”。文章在“资源开采—产品生产—节能环保消费—产品进出口—废弃物排放”新分析框架下,从循环经济视角透析了与诸环节相关的各税种在功能定位、征税范围、计税依据、税率、税收优惠等方面存在的问题,提出了优化税收政策的建议。     

Palm oil and dietary change: Application of an integrated macroeconomic,environmental, demographic,and health modelling framework for Thailand

Palm oil is a cooking oil and food ingredient in widespread use in the global food system. However, as a highly saturated fat, palm oil consumption has been associated with negative effects on cardiovascular health, while large scale oil palm production has been linked to deforestation. We construct an innovative fully integrated Macroeconomic-Environmental-Demographic-health (MED-health) model to undertake integrated health, environmental, and economic analyses of palm oil consumption and oil palm production in Thailand over the coming 20 years (2016–2035). In order to put a health and fiscal food policy perspective on policy priorities of future palm oil consumption growth, we model the implications of a 54% product-specific sales tax to achieve a halving of future energy intakes from palm cooking oil consumption. Total patient incidence and premature mortality from myocardial infarction and stroke decline by 0.03–0.16% and rural-urban equity in health and welfare improves in most regions. However, contrary to accepted wisdom, reduced oil palm production would not be environmentally beneficial in the Thailand case, since, once established, oil palms have favourable carbon sequestration characteristics compared to alternative uses of Thai cropland. The increased sales tax also provokes mixed economic impacts: While real GDP increases in a second-best Thai tax policy environment, relative consumption-to-investment price changes may reduce household welfare over extended periods unless accompanied by non-distortionary government compensation payments. Overall, our holistic approach demonstrates that product-specific fiscal food policy taxes may involve important trade-offs between nutrition, health, the economy, and the environment.     

我国煤炭资源税从价计征的局限性研究——基于征税效果和效率的预评价

从征税效果和效率的视角,对资源税从价征收进行了预评价。评价结果表明,从价计征改革存在2大局限性,一方面无法达到"地方政府摆脱资源大省、财政小省困境"和"提高回采率、保护煤炭资源"等预期效果;另一方面,会造成征税的双重超额负担,导致征税低效率。在此基础上,建议应从整体而非局部推动煤炭资源税费改革,系统地进行煤炭资源税收体系再设计。     

对山东口岸进口高酸原油的分析与思考

近几年,山东口岸高酸原油进口量快速增长,从2007年的232万吨增长到2010年的523万吨,占山东口岸进口原油总量的比例也从2007年的10%上升到2010年的15.7%。进口高酸原油的来源国别众多,基本涵盖了高酸原油主产地各国,种类也呈现多样化趋势,由2007年的6种上升到2010年的10种。山东口岸进口高酸原油的价格变化与国际原油的价格变化趋势始终吻合。进口的高酸原油主要流向中国石化和中国石油下属的炼化企业以及与中国石油签订合作协议的部分地方炼厂。国产高酸原油的钒含量相对进口品种都较低,但镍含量普遍高于进口高酸原油平均水平,几类进口高酸原油的API度基本都在国产高酸原油之上,加工难度比国产高酸原油稍低。拥有国内高酸原油加工能力的炼化企业对于这几类进口高酸原油具备了相当的技术基础。高酸原油对原油定价的影响很大,对炼化企业生产的设备要求很高。建议国内相关炼化企业密切关注进口高酸原油的各种特性,同时注重安全环保,做到生产加工有的放矢。     

燃油税政策问题综述

燃油税政策意义重大，拟在近两年实施，本着公平纳税、以费定税的原则，初拟的燃油税草案含8点内容，制定的要点有5个方面的内容；根据国外经验和中国海南省的教训提出了10点关于燃油税政策的改进建议。     

1986年石油价格战及其对当前市场的启示

1986年石油价格战是最具典型意义的一次"反向石油危机"。这次"反向石油危机"并非沙特阿拉伯及欧佩克增产所致,而是由需求危机所引发。实际上,沙特阿拉伯与欧佩克增产早在1985年四季度就已调整到位,而在1986年,沙特阿拉伯或欧佩克的产量调整与国际油价变化呈现一定的正相关关系。据1986年价格战期间产油国的表现判断,在当前极端市场环境下,产油国集体被动减产不可避免,但在严重的财政赤字压力下,"欧佩克+"减产必然缺乏纪律性,边际油田退出以及需求回暖所带来的市场空间会很快被产油国增产所填补。除非石油需求恢复到危机爆发前的水平,否则产油国的竞争性行为将会把国际油价长期压制在较低水平。     

挪威酒精饮料税收制度改革及其启示

挪威在酒精饮料税收制度方面不但成功地进行了消费税改革,限制了酒精饮料消费,纠正了外部效应,而且还对酒精饮料包装开征了环境税,实施了专款专用政策,平衡酒精饮料消费的私人成本与社会成本,加大违章违法行为惩处力度,并在酒业领域实施专卖制度、许可证制度。这些改革使挪威的酒精饮料税收制度从以税收为基础向以控酒为基础转变,其改革的经验对我国酒精饮料税收制度改革也提供了值得借鉴之处。     

How exploitation impedes and impels exploration: Theory and evidence

Research summary : This study suggests that strategy and organizational scholars seeking to analyze the impact of exploitation on exploration would benefit by moving away from the generally assumed unitary perspective on exploitation. Specifically, we propose a multifaceted perspective on exploitation by theoretically and empirically distinguishing between repetitive exploitation versus incremental exploitation. We argue that repetitive exploitation can impede exploration and delay firms' responses to environmental changes, while incremental exploitation can impel exploration and accelerate firms' responses to environmental changes. We test our arguments using extensive longitudinal data from the hard disk drive (HDD) industry, and our supportive empirical findings highlight the relevance of our distinction between the two types of exploitation and their very different effects on exploration. Managerial summary : This study offers a solution to the puzzle of why many believe firms cannot excel at advancing existing practices and developing new initiatives, typically described as the trade‐off between exploitation and exploration. We introduce the distinction between repetitive and incremental exploitation and show that only the former type of innovation generates rigidity toward exploration, whereas the latter actually promotes exploration. More specifically, our evidence from the hard disk drive industry shows that those firms emphasizing incremental innovation (as opposed to repetition of their existing practices) were most likely to remain explorative over time, whereas firms emphasizing more repetitive innovation proved less open to changes. We discuss the implications of our findings as suggesting that firms seeking to optimize their innovativeness over the long term should strive to remain active in incrementally innovating their existing practices. Copyright © 2015 John Wiley & Sons, Ltd.     

伊朗回购合同的执行与油气服务市场

伊朗回购合同在规范油气勘探、开发、生产、投资、产能建设和成本回收方面,与其他油气合作合同有所不同,由此产生合同执行过程及管理理念的较大差异.对于回购合同的执行,成本控制和时间是至关重要的.回购合同的作业者以伊朗国家石油公司(NIOC)的名义并代表伊朗国家石油公司进行作业,但并非石油作业的最终决策者.回购合同项目的联合管理委员会、伊方技术代表和协调程序,要求作业者具备扎实的专业知识和现场作业经验,拥有较高的商务操作和处理能力.伊朗石油服务市场呈现作业量有限、市场资源匮乏、市场准入门槛高的特点,作业者必须考虑在伊作业的工程风险.在伊执行回购合同时,应注意合同执行总体计划、选择承包商、工程技术设计方案、作业管理以及项目回收等环节的重点工作.     

中国与拉美油气合作的机遇、障碍和对策

在国际金融危机影响蔓延,国际原油价格持续下跌的背景下,拉美主要油气生产国将有可能调整相关政策,加大力度吸引外资;墨西哥、巴西、哥伦比亚等拉美国家准备加大对油气勘探、开发、生产、炼制和运输的投资,为中国扩大与拉美国家的合作带来了新机遇.但是,拉美地区的政治风险、社会风险不容忽视;环境保护和劳工权益因素可能带来追加投资的风险;美国因素以及拉美地区日益激烈的油气市场竞争不可避免.在新形势下,中国石油企业应不断深化与东道国国有能源企业的合作;探索合作新模式,降低合作风险;强调企业行为,淡化政治色彩;实施本地化管理,规避社会风险;强化企业的社会责任意识,树立良好的中国公司形象,为造福当地人民作出更大的贡献.     

我国原油开采项目经济评价方法的探讨

原油开采项目的经济评价方法可以规范为现金流量的动态经济评价方法。《石油工业建设项目经济评价方法与参数（第二版）》对石油工业建设项目经济评价方法进行了规范,但经济评价方法仍然存在许多可以探讨的问题,文章就计算价格、项目投资估算、流动资金估算、成本测算模型、销售税金测算、销售税金测算、评价报表,评价指标和不确定性分析等问题进行了初步的分析研究 。     

Taxation and Durable Goods Monopoly*

This paper studies the role of taxation in durable good markets with dynamic monopolies. By conditioning the marginal tax rate on the volume of trade, the regulator can provide incentives for the monopolist to accelerate trade. When marginal cost pricing generates a loss for the monopolist, strategic delay cannot be avoided under regulatory budget constraint and the effects of tax policy depend on the monopolist's ability to commit. In the context of binary consumer types, we find a tax policy involving “back-loaded subsidy” that achieves the second-best outcome with commitment. In contrast, without commitment, a “front-loaded subsidy” improves welfare.