基于国外合作开发油气资源模式的税费研究

为了使国内油气企业更好地参与国际竞争和加深对国外油气税费问题的认识．通过对相关资料的比较研究，把国外油气合作模式归纳为产量分成、外部专营权、外部服务和内外合资经营四种合同类型，预测了国外油气税费制度的发展趋势，即鼓励油气合作经营、实行与利润挂钩的递进税制、按照油气企业生命周期设定税率、制定灵活互补的政府收益体系和统一油气税费标准。

Study on tax and fee based on the model of foreign cooperation exploitation of oil-gas resources

In order for domestic oil-gas company to better participate in the international competition and further understand the issue of tax and fee on foreign oil-gas,through comparative study on the relevant document material,the paper summarizes the model of foreign oil-gas cooperation as production sharing,external franchise,external servicing and domestic-foreign joint venture and forecasts the developing trend of foreign tax and fee system of oil-gas as encouraging oil-gas cooperation,implementing the profit linked progressive tax system,setting tax rate according to the life cycle of oil-gas company,developing flexible and mutual complementary revenue system,uniting the standard of tax and fee of oil-gas.