深海油气资源十分丰富,已成为全球油气资源供给的重要接替区,未来其投资将超越浅水,油气产量所占比重也越来越大。以美国墨西哥湾、巴西沿海、西非沿岸为代表的“金三角”地区依然主导全球的深海油气勘探开发活动和油气投资,但东南亚和澳大利亚等地区的潜力也不容小觑。持续提升的技术助力深海油气开发不断取得新的进展,但相较于浅水地区的财税支持政策的作用也不可忽视。矿区使用费减免、所得税税率优惠、特别收益金起征点提高等是全球主要国家深海油气开发初期常用的财税支持政策,此类政策确实提高了深海油气的吸引力,推动了深海油气开发,对中国完善深海油气开发财税政策具有重要的参考价值。 Deep-sea oil and gas resources are very rich, has become an important replacement area for global oil and gas supply, its investment will surpass the shallow water in the future, the proportion of oil and gas production is also growing. The “Golden Triangle” represented by the Gulf of Mexico, the coast of Brazil and the coast of West Africa still dominate the world’s deep-sea oil and gas exploration and development activities and oil and gas investments. However, the potential of Southeast Asia and Australia can not be underestimated. The continuous improvement of technologies will help make deep-sea oil and gas development new progress. However, the role of fiscal and tax support policies in shallow water areas should not be neglected. Mining fee relief, income tax rate concessions, such as raising special threshold for the gains of the major countries in the world’s deep-sea oil and gas development early common tax support policies, such policies have indeed increased the attractiveness of deep-sea oil and gas, and promote deep-sea oil and gas development, China has an important reference value for perfecting the fiscal and taxation policies for deep-sea oil and gas development.