中国在俄油气合作项目税收筹划探讨--以中石化在俄W油气合作项目为例

摘要

Tax planning is important in financial management of foreign oil and gas cooperation project. On one hand as the Go Out policy on crude oil exploration is made, the number of foreign exploration project is increasing. It is necessary to develop tax planning in order to increase benefit and reduce the financial risk; on the other the complex and special foreign exploration and development of oil and gas resources determines the complexity and particularity of tax planning of Sino-Russian oil and gas cooperation project. Taking the W oil and gas cooperation project of PetroChina in Russia as an example, the paper discusses the idea, method, and problems need attention of Sino-Russian oil and gas cooperation project.%纳税筹划已成为我国对外油气合作项目财务管理工作的一项重要决策安排，一方面，随着我国实施原油勘探“走出去”战略，在外勘探项目迅猛增加，为增加收益和降低财务风险，有必要开展纳税筹划；另一方面，海外合作勘探开发油气资源的复杂性和特殊性决定了中俄油气合作项目纳税筹划的复杂性和重要性。本文以中石化在俄罗斯的W油气合作项目为例，探讨中俄油气合作项目纳税筹划的思路、方法以及应注意的问题。