一帶一路 | 哈薩克斯坦礦產领域投資限制

礦產領域的限制。根據哈薩克斯坦規定,外國投資者在哈境內開發海上石油時,在項目投資回收期前,哈國家所占的利潤份額最低為10%;投資回收期後,哈國家所占的利潤份額最低為40%。在超額利潤稅協議下,外國投資者必須繳納15% ～60%不等的超額利潤稅。2009年新《稅法》取消原石油合同稅收穩定條款,石油公司綜合稅負由49%增至62%(國際油價按每桶60 美元測算) ,造成石油公司經濟效益大幅度下滑。2005年修改的《海上石油業務產品分成協定法》規定,在海上石油項目中,哈國家石油天然氣公司所占的比重不能少於50%。哈對《石油法》的修改,賦予了哈國家油氣公司一系列權利。2005 年哈修改的有關地下資源利用法規規定:政府在所有地下資源專案股份向協力廠商出售中享有優先購買權。其目的是限制外國公司將資產出售給協力廠商。2007年8月,哈出臺的《關於保障經濟領域國家利益問題的民法補充和修正案》中還增加了“戰略標的物”的概念,規定在戰略標的物交易中哈政府具有優先購買權。2007年11月,哈新修訂的《礦產和礦產資源使用法》引入了“戰略資源區塊”的概念,規定若在具有戰略意義區塊上的油氣合作活動影響到哈薩克斯坦經濟利益並威脅到國家安全時,哈政府可單方面拒絕執行、修改或終止合同。這些規定對外國投資者進入或者退出哈礦業,尤其是收購哈礦產企業構成了實質性障礙。
Restrictions on mineral field. According to the provisions of Kazakhstan, foreign investors who develop offshore oil on the territory of Kazakhstan, in front of the payback period in investment, Kazakhstan accounts for a share of the profits of minimum of 10%. In terms of the investment recovery period, Kazakhs national accounts are for the profit share for a minimum of 40%. Under the excess profit tax agreement, foreign investors must pay 15%to 60% of the excess profit tax. In 2009,the new “tax law “ canceled the original oil contract tax stability provisions of the oils company comprehensive tax burden from 49% to 62%(international oil price of 60 dollars per barrel),resulting in a significant decline in the economic efficiency of oil companies. The revised in 2005,”the maritime oil business product sharing agreement law “stipulates that in offshore oil projects, Kazakhstan national oil and natural gas corporation accounted for not less than 50%. The modification in the petroleum law gives a series of rights to the state oil and gas corporation. In 2005, the use of all the underground resource and regulations revision, the government with the sale of all underground resource projects gave the third party to enjoy the priority to purchase. The purpose is to limit Foreign Companies  to sell assets to the third parties .In August 2007,Kazakhstan introduced the civil law supplement on economic security in the field of national interests and amendments it also increased the concept of “strategicobjectives”, with strategic provisions of the strategic direction of trade in Kazakhstan where the government has the preferential right to buy .On November,2007,Kazakhstan has newly revised the “minerals and mineral resources law”, which included the introduction of the concept of “strategic resource block”, which has the strategic significance to block oil and gas cooperation activities to Kazakhstan’s economic benefits and the threat to the national security ,where the Kazakhstan government can unilaterality refuse to execute, modify or terminate the contract .These regulations are for the foreign investors to enter or exit Kazakhstan mining ,especially the acquisition  of Kazakhstan mineral enterprises which constitute a substantial obstacle .