Tp ch KHKT M - a cht, s 42/4-2013, tr.

79-82

S GING V KHC NHAU TRONG CC IU KHON PHN CHIA

SN PHM DU KH TRONG HP NG PSC CA MT S QUC GIA
L MINH THNG, Trng i hc M - a cht

Tm tt: Hin nay, hp ng phn chia sn phm du kh (PSC) l ph bin trn th gii.
Tuy vy, chnh sch phn chia sn phm du kh trong hp ng du kh ca mi quc gia
li c nhng khc nhau. iu ny c th hin r nt thng qua cc iu khon ti chnh
c trong hp ng PSC mi quc gia. Tnh hp dn ca cc d n du kh cng c th
hin r qua cc chnh sch trong hp ng. Vic nghin cu tm hiu cc chnh sch phn
chia sn phm ca cc quc gia s gip ch nhiu trong vic hc hi kinh nghim xy dng
cc chnh sch phn chia sn phm ph hp vi iu kin thc t Vit Nam.
1. Khi qut chung v chnh sch phn chia sn phm du kh hin nay
Nhn chung, trong hp ng PSC ca cc quc gia c nhng chnh sch ring, nhng v c bn
chnh sch phn chia trong hp ng PSC c th hin thng qua cc iu khon ti chnh p dng
trong hp ng v th hin qua m hnh sau (hnh 1):
Tng doanh
thu

(-)

Thu ti nguyn
(+)

(-)

(+)

Thu hi chi ph
(-)
Chia li
Chnh ph

Li nh thu

Du/kh li

(-)

(+)
(-)
(+)

Thu xut khu

(-)
Thu TNDN
(-)
Khon np khc
(+)
Li nh thu sau
thu

Thu Chnh ph

Hnh 1. M hnh phn chia sn phm trong hp ng PSC

Trong chnh sch phn chia sn phm,
nhng iu khon sau c coi l c bn v c
hu ht tt c cc hp ng PSC trn th gii:
1.1. Thu ti nguyn
Du kh l ti nguyn thin nhin rt qu
gi i vi quc gia c s hu chng. V vy
mi t chc, c nhn thuc cc thnh phn kinh

Thu nh
thu

t tin hnh khai thc du kh di mi hnh

thc u l i tng np thu ti nguyn theo
quy nh. Trong mi hp ng du kh, thu ti
nguyn gn nh l iu khon bt buc i vi
cc nh thu trong hp ng phi c ngha v
np thu ti nguyn cho nc ch nh khi d n
bt u hot ng khai thc. Tu thuc mi
79

quc gia m thu sut cng nh cch tnh thu

ti nguyn l khc nhau. Hin nay trn th gii,
thu ti nguyn c tnh ton theo hai cch
tnh c bn l da vo sn lng hoc da vo
doanh thu. Cch tnh thu sut cng c th chia
ra thnh nhiu khong sn lng khc nhau,
khong nc su tnh thu hoc ch p mt
mc thu sut cho mi mc sn lng .
1.2. Thu thu nhp doanh nghip
Tt c cc t chc c nhn hot ng thm
d khai thc du kh phi np thu thu nhp.
Tng t nh thu ti nguyn, vi cc hp
ng khc nhau, cc quc gia khc nhau th
thu sut cng nh cc quy nh lin quan n
thu thu nhp doanh nghip cng khc nhau.
Ngoi hai loi thu c bn trn, trong cc
hp ng du kh cn c th c cc loi thu
khc nh thu xut khu, thu chuyn li nhun
ra nc ngoi, thu gi tr gia tng..., tu thuc
vo tng nc, tng hp ng, m c th c
hoc khng c v mc thu sut cng khng
ging nhau.
1.3. Hoa hng v ph
Hin nay, trong hp ng du kh trn th
gii khng c nhng quy nh c th cho mi
loi hoa hng, n hon ton ph thuc vo nh
gi ca cc nh thu du kh i vi tim nng
ca l hp ng v ngh thut m phn. C
nhiu loi hoa hng khc nhau tu thuc quy
nh ca mi quc gia, v tu thuc m phn
tho thun ca cc bn trong hp ng m hoa
hng cng khc nhau v gi tr. Cc loi hoa
hng ch yu, thng thy trong cc hp ng
l: Hoa hng ch k; Hoa hng pht hin
thng mi; Hoa hng bt u khai thc - first
oil.[1].
1.4. Thu hi chi ph
Thu hi chi ph l mt trong nhng thng
s kinh t quan trng nh hng ln n hiu
qu u t. Do , y cng l mt iu khon
ti chnh quan trng m cc i tc, cc nh
thu s rt quan tm khi u thu v tin ti k
kt hp ng du kh.

80

Chi ph cn phi thu hi l ton b chi ph

pht sinh m nh thu b ra tnh t ngy hp
ng du kh c hiu lc thc hin cc hot
ng du kh nh tm kim thm d khai thc
du kh cho n khi i vo khai thc thng mi
(tr cc chi ph khng c php thu hi theo
quy nh). Ton b cc chi ph hot ng du
kh do nh thu b ra u c thu hi li trong
qu trnh khai thc m. Mc thu hi chi ph
hng nm l t l nht nh ca doanh thu c
quy nh trong hp ng du kh. T l thu hi
du kh ph thuc vo quy nh ca tng nc,
tim nng du kh ca l hp ng. Thng
thng, t l thu hi chi ph c tnh theo mt
t l % trn doanh thu hng nm m nh thu
c hng cho n khi thu hi chi ph th
thi. T l thu hi chi ph c th quy nh cho
tng loi sn phm hoc chung cho tt c cc
sn phm.
1.5. Phn chia du/kh li
Ngoi iu khon v thu hi chi ph th
phn chia du/kh li trong hp ng du kh
cng l mt trong nhng iu khon ti chnh
c cc bn tham gia trong hp ng quan tm
nht, nht l vi cc nh thu khi tham gia vo
cc d n thm d khai thc du kh. y l mt
thng s s nh hng trc tip n li ch ca
cc bn tham gia cng nh ca nc ch nh.
Vic phn chia du/kh li s da vo mt thang
n chia theo t l phn gia nc ch nh v
nh thu. Thang n chia ny c xc nh
thng qua m phm u thu i n k kt
hp ng. Tu thuc vo hp ng du kh
mi quc gia khc nhau th cch phn chia v t
l phn chia cng s c s khc nhau.
2. Chnh sch phn chia sn phm du kh
trong hp ng PSC ca Vit Nam v
mt s quc gia
c th thy r c c im khc bit
trong chnh sch phn chia sn phm du kh,
tc gi la chn mt s quc gia trong khu
vc v quc gia ang c hp tc vi du kh vi
Vit Nam l Indonesia, Malaysia, Thai Lan,
Algieria phn tch nh gi[8]. C th tng
hp li cc iu khon ti chnh ch yu p
dng trong hp ng du kh ca cc nc theo
bng 1.

Bng 1. Bng so snh iu khon ti chnh trong hp ng cc quc gia

iu khon

Vit Nam
Malaysia
Indonesia
Thi Lan
Algieria
6- 27% theo
5 15%
Thu TN
10%
10%
20%
sn lng
theo sn lng
Thu TNDN
50%
38%
44%
50%
< 85%
Thu xut
10%
10%
Khng
Khng
Khng
khu
Thu siu li
70% gi tr
5 50% theo sn
Khng
Khng
Khng
nhun
ph tri
lng
Bn du ni
Khng
khng
25%
Khng
khng
a (DMO)
Thu hi chi
Theo h s R/C
Theo quy nh
< 50%
< 100%
< 49% TSL
ph
ti a 70%
hp ng
T l da vo Da vo h s T l (CP/NT) l Nh thu ch
Phn chia
Da vo h s Pi
sn lng
R/C quy
85/15 vi du v c nhn tin
du/kh li
xc nh
khai thc
nh t l
70/30 vi kh
thng cng

Qua qu trnh phn tch hp ng du kh

ca cc quc gia trn c th thy cc iu khon
ti chnh m cc nc p dng hin ti phn
no th hin c tnh hp dn i vi cc nh
u t nc ngoi cng nh bo v li ch ca
nc ch nh. Tuy nhin, trong cc iu khon
ny, mi quc gia li c mt cch xc nh v
da vo cn c khc nhau. Qua so snh trn
bng tng hp c th thy:
- Thu ti nguyn Vit Nam c t sut
kh cao so vi cc nc khc (ti a 27%) v
thay i da vo sn lng khai thc, im ny
cng ging vi Thi Lan nhng theo quy nh
Thi Lan phn chia ra mc sn lng khai thc
thp hn vi khong chnh lch sn lng cng
nh hn nh vy c th thy linh hot v
thu sut ca Thi Lan l cao hn Vit Nam.
Trong khi cc quc gia khc li a ra mt
mc thu sut c nh cho mi sn lng khai
thc nh Malaysia l 10%, Algieri l 20%.
- Thu xut khu: Tu thuc vo chnh sch
ca tng quc gia m mc thu xut khu du
th c th cc mc khc nhau. Ti Vit Nam
trc thng 7 nm 2008 thu sut l 4% cn t
sau thng 7 nm 2008 thu sut l 20%; v theo
quyt nh s 94/2008/Q-BTC thu sut thu
xut khu i vi du m k t thng 11/2008
p dng mc 10% bng vi mc thu sut
Malaysia. Trong khi , cc quc gia khc nh
Indonesia, Thi Lan, hay Algieri li khng nh
thu xut khu, tuy vy h li c cc khon li

ch khc thm ch cn ln hn nhiu c phn

thu t thu xut khu nh:
Indonesia c iu khon DMO ngha l
trong hp ng quy nh cc nh thu nc
ngoi phi c ngha v bn du cho th trng
ni a theo yu cu ca Chnh ph vi 25%
phn sn lng ca nh thu c hng v vi
mc gi trong 5 nm u l 100% gi th trng
v t nm th 6 tr i l 25% gi th trng.
y l mt trong nhng chnh sch hp l cn
c nghin cu v p dng vo iu kin thc
t ti Vit Nam.
Algieri khng nh thu xut khu nhng
h li c chnh sch quy nh cc nh thu phi
np mt khon thu siu li nhun trn phn
sn lng m nh thu c nhn khi m gi
du trn th gii tng cao trn 30USD/thng vi
mc thu sut t 5 50% tu thuc vo sn
lng khai thc. im ny cng ging vi phn
ph li trong chnh sch hp ng du kh ca
Malaysia nhm tng ngun thu ca nc ch
nh trong trng hp gi du trn th gii c
nhiu bin ng.
Thu hi chi ph: y l mt iu khon c
s khc bit ln trong chnh sch phn chia sn
phm du kh ca cc quc gia. iu khon
ny c tnh kch thch rt mnh vi cc nh
thu. Ti Vit Nam mc thu hi chi ph ti a l
50% trong khi Indonesia nh thu c
php thu hi ti a 100% trn sn lng khai
thc b phn chi ph m mnh b ra.
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Malaysia da vo ch s R/C xc nh v
mc thu hi ti a l 70%. Nh vy so vi cc
quc gia ln cn, c iu kin tng ng th
thu hi chi ph Vit Nam l thp v cha to
tnh hp dn cao i vi nh u t.
Ngoi thu hi chi ph th iu khon phn
chia du li cng l mt yu t nh hng rt
ln ti li ch ca cc bn tham gia trong hp
ng. Theo quy nh Vit Nam t l phn chia
ny ph thuc vo sn lng khai thc, cn ti
Malaysia t l phn chia ph thuc vo ch s
R/C vi mc cao nht m nh thu c nhn l
80% phn du kh li. T l nh thu nhn c
s gim khi m sn lng khai thc tng Vit
Nam v ch s R/C tng Malaysia. Ti
Indonesia th theo mt t l quy nh phn chia
gia chnh ph Indonesia vi nh thu l phn
du li l 85/15 v 70/30 i vi kh.
3. Kt lun
Ngnh du kh Vit Nam tri qua hn
35 nm trng thnh v pht trin, khng t cc
hp ng du kh c k kt gia
Petrovietnam v cc nh thu du kh nc
ngoi, thm ch hin nay chng ta c hp
ng du kh PSC mu p dng. Tuy nhin,
chnh sch phn chia sn phm du kh hin
ang p dng trong hp ng PSC hin nay
Vit Nam c ph hp hay khng, c m bo
c li ch quc gia cng nh c tnh khuyn
khch vi cc nh u t hay khng l cn phi
c xem xt nghin cu.
Qua nhng tm hiu trn c th thy, cc
quc gia u rt ch trng ci thin chnh sch
thu ht u t bng vic c th ho cc chnh

sch phn chia sn phm m h xy dng

trong hp ng du kh. Cc chnh sch hin
ang p dng trong hp ng ca cc quc gia
trn l nhng kinh nghim m Vit Nam nn
nghin cu, hc hi p dng trong hp ng
PSC ca mnh. Nhng vn cn xem xt trong
hp ng PSC Vit Nam l thay i cc
chnh sch v thu; nghin cu a ra t l thu
hi chi ph hp l, t l phn chia du li ... trong
hp ng.
TI LIU THAM KHO
[1]. L Nh Linh, 2006. Lun n Tin s, i
hc M - a cht H Ni.
[2]. Lut Du kh, 2000 ( c sa i b
sung).
[3]. Ngh nh 100/2009/N-CP. Quy nh thu
ph thu i vi phn du li c chia ca nh
thu du kh khi gi du th bin ng tng.
[4]. Daniel Johnston, 1994. International
petroleum fiscal systems and production sharing
contracts, PennWell, USA.
[5]. Daniel Johnston, 2003. International
exploration economics, risk, and contract
analysis, PennWell, USA.
[6]. Rovicky Dwi Putrohari, Anggoro Kasyanto,
Heri Suryanto, Ida Marianna Abdul Rashid,
2007. PSC term and condition and its
implementation in South East Asia region,
Indonesia.
[7]. Vin Du kh, 2008. nh gi tnh hnh v
hiu qu u t nc ngoi trong lnh vc
thng ngun n 2007 Vit Nam v gii
php nng cao hiu qu hot ng ny, H Ni.
[8]. Mt s hp ng du kh PSC.

SUMMARY
The similarities and differences in the terms of the oil and gas
product-sharing contract (PSC) in some countries
Le Minh Thong, University of Mining and Geology
Product-Sharing Contract has been very common in oil and gas upstream activities in the
world. Because each country has different policies, terms of the PSC applied among countries are
also different. These terms have great influences on the benefit of contracts parties as well as the
attractiveness level of oil and gas projects. Conducting research on the terms of the PSC contracts
between countries will significantly contribute to building out contracts terms in accordance with
PSC of Vietnam and be suitable with Vietnams current condition.

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