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委内瑞拉具有丰富的矿产资源,尤其以其丰富的石油资源享誉世界。本文对其1999年矿业法出台背景作了分析,概括了其主体内容,还分析了委内瑞拉石油政策演化的国际环境,认为国家对石油资源的控制逐步加强,与其国家石油公司成立合资公司几乎成为了当今与委内瑞拉石油合作的唯一方式。随着石油税收的加重,委内瑞拉逐渐实现了石油资源利益的最大化。本文还对委内瑞拉矿业权制度及相关税收制度等内容进行了初步的探讨。
Venezuela has rich mineral resources, especially its rich oil resources world-renowned. This article analyzes the background of its mining law released in 1999, summarizes its main contents, analyzes the international environment of the evolution of Venezuela’s petroleum policy, holds that the state controls the petroleum resources gradually and establishes a joint venture company with its national oil company almost The only way to cooperate with Venezuelan oil today. With the increase of oil tax revenue, Venezuela has gradually realized the maximization of the interests of petroleum resources. This article also conducted a preliminary discussion on the content of Venezuela’s mining rights system and related taxation system.