准噶尔盆地油气资源价值分级

目前我国对陆上石油天然气开发按销售收入的1%征收矿产资源补偿费,对陆上对外合作和海上油气资源开发实行滑动费率法征收0~12.5%的矿区使用费。同时对油气田按0~30元/t的标准从量征收资源税,用以调节各油田级差收益,这是我国现行油气资源有偿使用制度的组成部分。但上述方法没有充分考虑油气藏的各种级差因素及市场因素,针对这些问题,在对油气资源价值成本级差构成及影响因素分析的基础上,结合准噶尔盆地已开发油田实际情况,提出采用价值分级方法动态地对不同地区、不同油田、不同油品分别进行评价,确定其资源价值等级,科学合理地确定税赋水平,并提出了准噶尔盆地征收矿产资源补偿费的构想。

The Value Classification of Hydrocarbon Resources in Junggar Basin

For onshore oil and gas development in China,1% of the gross sales revenue per year will be levied as mineral resource compensation fee by the government at present,whereas for the leased areas of onshore and offshore oil and gas development, the sliding scale rule is implemented to levy the royalty of 0~12.5%. Meanwhile, the resources tax is levied in accordance with the standard specific duty of 0~30 Yuan(RMB)/t to adjust the differential revenues of various oilfields. This is a part of available payable taxation system for oil and gas resources development in China. However, the taxation system has not taken the various differential factors and market factors of hydrocarbon reservoirs into full consideration. This paper, in view of these problems, proposes a dynamic and value-ranking method, on the basis of analysis on differential composition and influencing factors, combining with the actual performance of oilfield development in Junggar basin, with which we can evaluate the different areas, different oilfields and different oil products separately, and then determine their resources value ranks and reasonable taxation levels. In the end, the conception of levy ing the compensation fee of mineral resources in Junggar basin is presented.