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阿根廷:石油和天然气作业方面的税收,是该国对自然资源征收的主要税收。对持有勘探许可证者按其租赁地区面积确定租金,并随着许可年限的延长而增加。对营业许可证持有者也是按其租赁地区确定租金,并且每口井生产油(气)量的12％应作为矿区使用费向阿根廷政府交纳。矿区使用费的交纳比例由执行当局根据生产能力、生产条件及油井的地理位置来确定,最低可以降到5％。
Argentina. Taxes on oil and gas operations are the main tax on the country’s natural resources. For those holding exploration licenses, the rent is determined according to the area of the area to be leased, and increases with the extension of the license period. Rental fees are also determined for the business licensees based on the area they are leased, and 12% of the amount of oil (gas) produced per well should be paid to the Argentinean government for the mining fee. The proportion of royalties paid by the mining area is determined by the enforcement authority based on production capacity, production conditions and the well’s geographical location, down to 5%.