国外主要页岩气勘探开发国家税费政策研究

Study on Tax and Fee Policies of Shale Gas Exploration and Development of the Major Countries

全球页岩气资源极其丰富,主要分布在北美、东亚、南美、北非、澳大利亚等地区。目前,世界上只有美国、加拿大、阿根廷和中国在页岩油气上实现了商业化生产,并且对页岩气开采制定了一些特定的税费政策,以支持和鼓励页岩气的开采。其中美国和加拿大对页岩气企业提供财政补贴和税收减免,而阿根廷则出台了一系列奖励政策。由此可见,各项优惠政策补贴无疑极大地促进了页岩气的开发与生产。

Global shale gas resources are extremely rich, mainly in North America, East Asia, South America, North Africa and Australia. At present, only the United States, Canada, Argentina and China have realized commercial production of shale oil and gas, and developed some specific tax policies to support and encourage the exploitation of shale gas. The United States and Canada have provided financial subsidies and tax relief for shale gas companies, while Argentina has introduced a series of incentives. These preferential policies undoubtedly have made great contributions to promote the development and production of shale gas in these countries.