非常规油气产业财税优惠政策研究

Research on Preferential Policies on Finance and Taxation of Unconventional Hydrocarbon Industry

非常规油气资源因开发难度大、开采成本高,在国内一直未形成规模生产。中国目前在煤层气开发方面制定了完整的税收优惠和财政补贴扶持政策,但非常规油气资源产业的财税优惠政策缺乏系统性,常规与非常规油气产业的财税优惠政策划分不清晰。美国、加拿大具有成熟的开发经验和辅助性的财税优惠政策,促进了非常规油气产业的发展。中国应借鉴美国经验和中国煤层气开发方面的财税政策,健全其他类非常规油气产业的财税优惠政策;优化财税优惠政策并加大优惠力度,降低企业开发非常规资源的负担。

Unconventional hydrocarbon industry hasn＆#39;t been scale production because of the difficulty in development and the high cost of unconventional hydrocarbon resource in China. Recently, the integrated preferential tax policy and financial subsidies supporting policy has formulated in CBM of China. However, the fiscal and taxation preferential policy of unconventional hydrocarbon is lack of systematization, and it is not divided with that of conventional hydrocarbon clearly. Canada and USA have the mature experiences and complementary tax policies abroad which promote the development of unconventional hydrocarbon industry. With the experiences of USA and the policies of CBM in China, other preferential policies on finance and taxation of unconventional hydrocarbon industry should be completed and the degree of tax preference should be increased to reduce the cost of unconventional hydrocarbon resource de-velopment.