页岩气财税政策对产业的影响分析及建议

The influence of shale gas fiscal-tax policies on shale gas industry and some suggestions

为了加快推进国内页岩气发展、提升天然气安全保障能力,中国自2012年以来先后出台了多项扶持政策,有力促进了页岩气的增储上产。由于页岩气开发成本高、技术难度大,因此页岩气产业的发展受价格、财税政策的影响较大。为了分析页岩气财税政策对产业的影响,从国内页岩气现行政策解读、页岩气财税政策对产业的影响、国外(以美国为例)页岩气产业发展及相关财税政策以及新兴能源产业(以光伏为例)财税政策四个方面进行了综合分析,提出了有针对性的建议。研究结果表明:①页岩气的补贴标准有下降的趋势;②页岩气每立方米生产成本估算约比常规天然气高0.17元,按照财税政策测算最新的页岩气的补贴标准约为0.1元/m^(3),可能会影响页岩气勘探开发企业增储上产的积极性。结论认为,为提高国内能源安全保障、提升国内页岩气资源动用能力、加强页岩气勘探开发企业资源开发,提出以下建议:①建议提前下发“全国当年非常规天然气奖补资金总额”中总金额的额度。页岩气开发企业根据确定性的财政补贴数据进行测算,实现页岩气的可持续经营和效益开发;②考虑页岩气的开发成本因素,建议增加奖补资金总额随开发利用量进行一定上浮的条款;③建议加大深层页岩气(埋深大于3500 m)的财政补贴力度,补贴标准0.4元/m^(3),补贴时间5年。

In order to accelerate the development of shale gas in China and improve the safety support capacity of natural gas,a number of supporting policies have been issued successively since 2012 to promote the develop⁃ment of shale gas industry,leading to the great increase in shale gas reserves and production.Due to high de⁃velopment cost and big technological challenge,the healthy development of shale gas industry may be affected greatly by price and fiscal-tax policies.So,an comprehensive analysis was done from four aspects,i.e.,interpreta⁃tion of current domestic shale gas policies,influence of fiscal-tax policies on shale gas industry,development and related fiscal-tax policies on foreign shale gas industry(taking America as an example),and fiscal-tax poli⁃cies on other emerging energy industries(e.g.photovoltaic industry).Results show that(1)the fiscal subsidy for shale gas represents a decreasing trend;and(2)it is estimated that the production cost of shale gas is about￥0.17/m^(3)higher than that of conventional natural gas,while the latest subsidy from the fiscal-tax policies is about￥0.10/m^(3),which may impact the enthusiasm of shale gas exploration and development companies to in⁃crease reserves and production.In conclusion,three suggestions are proposed to enhance the guarantee to nation⁃al energy security,improve the producing capacity of domestic shale gas resources,and strengthen the resource development of shale gas exploration and development companies,including that(1)the state shall issue the quo⁃ta in the"total amount of national reward and subsidy for unconventional natural gas in that year"in advance.And shale gas development enterprises shall do the calculation according to the deterministic fiscal subsidy data,so as to achieve the sustainable and benefit development;(2)the total subsidy shall be increased with the in⁃crease of development and utilization amount.In view of the development cost of shale gas,it is suggested to increase a provision that the total reward and subsidy shall be increased in a certain degree with the increase of development and utilization amount;and(3)for deep shale gas with burial depth more than 3500 m,finance allowance shall be increased,such as the subsidy of￥0.40/m^(3)and the subsidy period of five years.