The　360-degree　video　(omnidirectional　video)　has　become　popular　recently　due　to　its　capability　of　providing　immersive　experience,　which　is　generally　achieved　via　spherical　moving　pictures　with　freedom　of　viewpoint　changing.　Nevertheless,　the　support　of　full-view　visual　contents　has　inevitably　reshaped　its　perceptual　quality　metric　and　dramatically　increased　its　bitrate　output　after　video　coding.　Therefore　in　360-degree　video　coding,　the　Rate　Control　(RC)　problem,　which　aims　to　maximize　the　resulted　perceptual　quality　under　bitrate　constraint,　has　become　a　challenging　task　yet　to　be　addressed.　In　this　paper,　we　observe　a　latitude-based　bitrate　discrepancy　in　equirectangular-projected　360-degree　video　coding　and　further　utilize　this　feature　in　bitrate　allocation　under　panoramic　vision.　We　introduce　game　theory　to　find　optimal　inter/intra-frame　bit　allocations　that　maximize　the　overall　RC　performance　in　terms　of　utility　function.　Finally,　an　overall　framework　is　proposed　that　is　capable　of　providing　both　an　improved　bitrate　accuracy　and　an　enhanced　perceptual　quality.　Experimental　results　demonstrate　the　efficiency　of　proposed　method,　with　promising　RC　performances　for　4K　and　8K　360-degree　videos.　©　2021　ACM.