中国深水天然气和致密砂岩气开发财税支持政策研究及建议

Finance-tax support policy and suggestions on the development of China’s deepwater and tight sandstone gas

中国深水天然气和致密砂岩气资源十分丰富。为了加快中国深水天然气、致密砂岩气的经济高效开发,在对中国深水天然气、煤层气、页岩气与致密砂岩气开发现状以及国家财税支持政策进行研究和对比的基础上,分析了中国深水天然气、致密砂岩气开发国家财税政策支持的必要性,提出对中国深水天然气、致密砂岩气开发的财税支持建议。研究结果表明:①完善非常规油气开采财政补贴激励机制,将深水天然气、致密砂岩气开采补充列入财政补贴目录清单中;②建立不同生产环境气源,不同价格的市场机制;③取消深水天然气、致密砂岩气石油特别收益金或提高起征点,和设立国家深水天然气、致密砂岩气风险勘探基金;④将深水天然气、致密砂岩气加入国家鼓励发展的重点产业指导目录;⑤将深水天然气、致密砂岩气勘探开发工程装备、安全环保、节能节水大中型设备分别补充列入《环境保护专用设备企业所得税优惠目录》《节能节水专用设备企业所得税优惠目录》《安全生产专用设备企业所得税优惠目录》;⑥将致密砂岩气作为能源矿产单独税目列示,并享受减征优惠税率;⑦将海上(包含深水)油气资源税纳入中央与地方共享税;⑧将致密砂岩气的开采,补充列入资源税条例;⑨降低深水天然气、致密砂岩气勘探开发活动的经济指标约束;⑩对开采深水天然气、致密砂岩气参照煤层气优惠实行增值税即征即退优惠政策。

There are abundant deepwater natural gas and tight sandstone gas resources in China.In order to speed up their economic and efficient development,both development status and national finance-tax support policy on deepwater natural gas,coalbed methane(CBM),shale gas,and tight sandstone gas in China were studied and comparatively analyzed.In part icular,the policy necessity in the development of deepwater and tight sandstone gas was presented.Then,some suggestions on the finance-tax support were made for this development,including,(1)to improve the incentive mechanism of governm ent subsidies for the production of unconventional oil and gas,and introduce the production of deepwater and tight sands tone gas into the list of government subsidies;(2)to establish the market mechanism on different production environmental gas source and different price;(3)to abolish the special oil gain premium of deepwater and tight sandstone gas or raise their threshold,and to establish the national risk exploration fund;(4)to add the deepwater and tight sandstone gas into guidance catalogue of key industry encouraged by the state;(5)to add the engineering equipment,environmental protection equipm ent,and large-and medium-sized safety energy-saving and water-saving equipment into”Enterprise Income Tax Prefere ntial Directory of Special Environmental Protection Equipment”,“Enterprise Income Tax Preferential Directory of Spec ial Energy-Saving and Water-Saving Equipment”,and“Enterprise Income Tax Preferential Directory of Special Safety Production Equipment”,respectively;(6)to list the tight sandstone gas as a separate tax item of energy mineral and enjoy the preferential tax rate reduction;(7)to include the offshore(including deepwater)oil and gas resource tax into the central and local shared taxes;(8)to add the exploitation of tight sandstone gas into the resource tax regulations;(9)to reduce the cons traint of economic index to the exploration and development of deepwater and tight sandstone gas;and(10)to apply the prefe rential policy of VAT immediate withdrawal to deepwater and tight sandstone gas by referring to CBM preferential policy.