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石油行业在俄罗斯产业结构中占重要地位。石油行业的税收收入是俄联邦财政预算收入的重要组成部分。俄联邦政府相关部门、石油企业经过多次博弈,对原油、成品油中轻油和重油税率进行了修改,旨在寻求国家财政预算收入与石油企业的投资收益之间的最佳平衡,在国家整个宏观经济调控与石油行业健康发展之间找到最好办法。进行海外油气合作、实施海外并购,一国的财税制度甚为重要。对“走出去”的中国油气公司、企业而言,了解和掌握俄罗斯新税制的通过、实施及其将产生何种影响甚为关键。
The oil industry plays an important role in Russia’s industrial structure. Tax revenues from the oil industry are an important part of the budget revenue of the Russian Federation. Relevant departments of the Russian Federation government, oil companies after repeated games, crude oil, refined oil, light oil and heavy oil tax rates were amended to seek the state budget revenue and the oil business investment returns the best balance between the country The entire macro-economic regulation and the healthy development of the oil industry to find the best way. For overseas oil and gas cooperation, the implementation of overseas mergers and acquisitions, a country’s tax system is very important. For Chinese oil and gas companies and enterprises that are “going out”, it is crucial to understand and grasp the passage, implementation and impact of the new Russian tax system.