CAJ | 학술논문

伊拉克油气资源在对外合作中采用的财税制度主要有伊拉克中央政府采用的服务合同财税制度和库尔德自治区采用的产品分成合同财税制度。两种财税制度的主要差别是油气资源勘探和开发成本及费用起始回收时间和投资者利润来源。中东地区资源丰富，是中国油气资源战略规划范畴，因此分析伊拉克两种财税制度差异，希望对于中国海外油气新项目获取以及提高正在运营项目经济效益提供一些有意义的信息。
이랍극유기자원재대외합작중채용적재세제도주요유이랍극중앙정부채용적복무합동재세제도화고이덕자치구채용적산품분성합동재세제도。량충재세제도적주요차별시유기자원감탐화개발성본급비용기시회수시간화투자자리윤래원。중동지구자원봉부，시중국유기자원전략규화범주，인차분석이랍극량충재세제도차이，희망대우중국해외유기신항목획취이급제고정재운영항목경제효익제공일사유의의적신식。
There are two kinds of fiscal terms in Iraq during the external cooperation of oil and gas .One is the fiscal terms of service contract that was adopted by the central government of Iraq ,the other is the fiscal terms of profit sharing contract that was adopted by the Kurdish autonomous region of northern Iraq . The main difference of them is the initial time of recovery of oil and gas exploration and development cost and the main profit of investors .The Middle East area which is rich in resources is a category of gas resources strategic planned by Petro China .Therefore the analyzing differences between Iraq’s two fiscal and taxation system can provide some very important and useful information for acquiring the new project of Chinese overseas oil and gas and improving the economic benefit of the operating project .