CAJ | 학술논문

最近几年伊拉克油气资源在对外合作中采用的合同模式主要为服务合同，预计到2017年伊拉克原油日产量达到1200万桶／d左右，其日产量可能会受到欧佩克组织限产而减产。因此，在公开招标中竞得的原服务合同中规定的高峰产能可能会降低，高峰产能的减少会降低外国投资者的经济效益，因此伊拉克政府也会相应更改其它财税条款来保证外国投资者的经济效益，以鼓励外国投资者继续开发伊拉克油气田。本文重点对比分析服务合同财税条款变更前后外国投资者的经济效益。
최근궤년이랍극유기자원재대외합작중채용적합동모식주요위복무합동，예계도2017년이랍극원유일산량체도1200만통／d좌우，기일산량가능회수도구패극조직한산이감산。인차，재공개초표중경득적원복무합동중규정적고봉산능가능회강저，고봉산능적감소회강저외국투자자적경제효익，인차이랍극정부야회상응경개기타재세조관래보증외국투자자적경제효익，이고려외국투자자계속개발이랍극유기전。본문중점대비분석복무합동재세조관변경전후외국투자자적경제효익。
Recently ,the cooperation petroleum contract of the oil and gas in Iraq is service contract .The daily crude oil will achieve 12 ,000 ,000 barrels until Year 2017 ,then the daily crude oil production will be cut down because of the limitation of OPEC .Therefore ,the government of Iraq will reduce the peak production target that was bid and regulated in the original service contract .The government of Iraq will amend some fiscal terms of the contract to keep the certain return of foreign investors ,because that will cut down the economical return of investors .That will encourage the foreign investors to continue to develop oil and gas field in Iraq .There is a comparison of the economical return of foreign investors when the fiscal terms of service contract were amended or not ,that is mainly analyzed in the article .