北美天然气财税政策及对中国非常规气开发的启示

North American gas tax policies and its implications for China's unconventional gas development

近年来,北美地区非常规天然气快速发展,除受益于技术进步外,科学合理的财税政策及激励机制也起到至关重要的作用。美国和加拿大的天然气勘探开发合同类型为矿税合同,税率高低主要取决于区块的开采难易程度,对非常规等开采难度较大的气田采用较低税率,折旧采用余额递减法,加速投资回收。加拿大的天然气税收政策更为科学灵活,矿税与气价和单井日产量相关,并对深井、水平井、边际井、不发达地区基础建设、地处偏远地区或开发技术复杂的气藏等,都给予特殊优惠政策。中国可借鉴北美特别是加拿大的天然气财税政策设计理念,在对不同类型页岩气区块进行大量模拟技术经济评价的基础上,制定与价格、产量、井深等因素相关的财税政策,使国家和企业合理获益,促进非常规天然气开发。

In recent years, the rapid development of unconventional natural gas in North America has benefited not only from technological progress, but also from scientific and reasonable fiscal and tax policies and incentive mechanisms. The types of contracts for natural gas exploration and development in the United States and Canada are royalty. The tax rate mainly depends on the degree of difficulty in exploiting blocks. For unconventional and other difficult gas fields, the lower tax rate is adopted, and the declining balance method of asset depreciation is used to accelerate the recovery of investment. Canada＇s natural gas tax policy is more scientific and flexible. Royalty are related to gas prices and single-well daily production. Special preferential policies are given to deep wells, horizontal wells, marginal wells, infrastructure in underdeveloped areas, remote areas or gas reservoirs with complex development techniques. China can take reference from the fiscal and taxation policy design concepts of North America, especially Canada, and formulate fiscal and taxation policies related to price, production, well depth and other factors on the basis of a large number of simulated technical and economic evaluations of different types of shale gas blocks, to enable countries and enterprises to benefit reasonably and promote unconventional gas further development.