论文部分内容阅读
作为尼日利亚油气工业改革的重心,“油气工业法案”(PIB)自2008年开始酝酿,旨在缓解尼油气工业矛盾,解决长期存在的尼日利亚国家石油公司(NNPC)资金不足的问题,完善财税政策,努力提高政府的油气收益。PIB的具体内容包括:重组油气工业监管机构,成立商业化国家油、气公司;设置油气统一税种,规范财税模式,设立油气社区基金,设立价格矿税,分割高油气价格带来的超额利润等。由于各方利益难以平衡、政权交替、社会及经济动荡、涉及内容宽泛等原因,PIB至今没有通过生效,争议主要集中在财税改革、部长特权、NNPC重组、下游管制解除等方面。长期的政策不确定性对尼油气投资造成负面影响。尽管作为一套法案,PIB的未来仍然充满了不确定性,不过尼油气工业改革已然是大势所趋。中国石油公司现阶段除了密切关注尼改革动向,实时分析其对现有油气资产可能带来的经济影响外,最重要的是规范作业管理程序,加强与尼相关部门的沟通,尽量规避或降低不必要的财务和税务风险,同时可以表达在尼天然气、炼厂及电厂方面投资的意愿。
As the focus of Nigerian oil and gas industry reform, the Oil and Gas Industry Act (PIB) has been brewing since 2008 aimed at alleviating the contradictions in the oil and gas industry, addressing the longstanding shortage of funds of the NNPC and improving fiscal and taxation Policy, and strive to improve the government’s oil and gas revenues. PIB’s specific contents include: reorganization of oil and gas industry regulators, the establishment of commercial oil and gas companies; the establishment of a unified oil and gas tax, regulate the tax model, the establishment of oil and gas community funds, the establishment of the price of mineral tax, split the high oil and gas prices caused by excess profits . The PIB has not passed the entry-into-force so far because of the balance of interests, the alternation of political power, social and economic turmoil, and the wide range of issues involved. The controversy has mainly focused on fiscal reform, ministerial privileges, the restructuring of NNPC and the lifting of the downstream control. Long-term policy uncertainty has negatively affected Nigeria’s investment in oil and gas. Although PIB’s future is still full of uncertainty as a set of bills, the reform of Nigerian oil and gas industry is already the dominant trend. In addition to paying close attention to the reform trend of the Nigerian oil reform and analyzing in real time the economic impact it may have on the existing oil and gas assets, the most important thing for PetroChina is to regulate its operations management procedures, strengthen communication with relevant Nigerian departments, try to avoid or reduce Necessary financial and tax risks, and at the same time express the willingness to invest in Nigeria’s natural gas, refineries and power plants.