产量分成合同最早起源于印度尼西亚,目前已成为国际上较通行和熟悉的一种石油合作开发合同形式。它的主要特点是合同规定石油公司可以从它合同区内油田的每年原油产量中回收其成本;成本回收以后的余额,在向资源国政府交纳所得税后作为利润,由合同双方按比例分配,一般都以一定量的原油支付,所以称为产量分成。这种合同把每年原油产量分成两部分,即成本油(Cost Oil)和利润油(Profit The earliest production sharing contract originated in Indonesia and now it has become the most common and familiar form of oil cooperation and development contract in the world. Its main feature is that the contract stipulates that the oil company can recover its cost from the annual crude oil output of the oilfields in the area under its contract. The balance after the cost recovery shall be the profit distributed by the contracting parties after the income tax has been paid to the governments of the resource countries, All are paid with a certain amount of crude oil, so it is called production share. This type of contract divides annual crude oil production into two parts, namely, Cost Oil and Profit Oil