Abstract: Currently, most of the proven oil reserves in China are low-graded with the rise of development cost. The main developed oilfields entered their late development period with the continual rise of water cut and development cost. Meanwhile, a variety of charges and taxation narrows the profit-making space of the Chinese oil companies’ upstream business, making the economic performance drop rapidly. Based on analysis of main oil and gas fields, this paper proposes that the State should adopt eight preferential policies in favor of oil companies, such as eliminating the windfall tax, reducing the royalties for resources, using appropriate amount of capital to offset taxes, continuing to launch special fund for technological research, supporting production of low-yield and low-efficiency wells as well as effective development of compact gas, and encouraging recovery from tailing resources. The efforts should be strengthened to tap the potential for development of the remaining marginal reserves during the late recovery period of old oilfields. Meanwhile, the low-graded reserves should be also brought under effective development on a large scale so as to bring about a sustainable development situation with both state revenue and enterprises’ performance increased, enlarging the basis of reserves to keep China’s crude output stable and rising at an appropriate rate.

摘要： 我国探明油气储量日渐劣质化，成本刚性增长的态势已经形成；已开发主力油田陆续进入开发后期，含水和开发成本不断上升。与此同时，税费税种较多、税赋较重，导致我国油公司上游业务盈利空间缩小、效益快速下滑。在重点油气田解剖分析基础上，建议国家从取消特别收益金、降低资源税、适量资本抵税、继续设立科技研发专项基金、扶持低产低效井开采、支持致密气有效开发、鼓励尾矿资源开采8 个方面给予优惠扶持政策，以进一步挖掘老油田开发后期剩余边际储量的开发潜力，同时实现低品位储量大规模有效开发利用，形成国家增收、企业增效的可持续发展战略格局，做大支撑我国原油稳定并适度上产的储量基础。

关键词: 老油田, 低品位储量, 效益开发, 收益金, 资源税, 扶持政策