摘要
马来西亚石油合同往往被认为是世界上最复杂的石油合同之一。其与中国的石油合同都属于产品分成合同,通过对二者财税条款的高度概括,对比二者之间的差别,并用一个实际案例进一步分析它们的差别,认为国有公司参与、成本回收上限比例、分成油分配比例存在较大不同,相对而言,我国的石油合同对于外方应该更加具有经济吸引力。
Malaysian petroleum contracts are usually regarded as one of the most complicated petroleum contracts in the world.They are also product-sharing contracts,the same as those used in China.By summarizing the characteristics of fiscal terms of Chinese and Malaysian petroleum contracts ,this article explains the difference between the petroleum contracts in these two countries.Through a case study,the article concludes that these two countries＇ petroleum contracts differ greatly in regulations on the participation extent of stateowned enterprises,the upper limits for cost recovery and the share of equity oil.Comparatively,Chinese contracts are more attractive economically to foreign investors.
出处
《中外能源》
CAS
2008年第1期16-19,共4页
Sino-Global Energy
关键词
石油合同
财税条块
对比
马来西亚
中国
petroleum contract
fiscal terms
comparison
Malaysia
China
