中国石油大学学报（社会科学版）
中國石油大學學報（社會科學版）
중국석유대학학보（사회과학판）
JOURNAL OF CHINA UNIVERSITY OF PETROLEUM(EDITION OF SOCIAL SCIENCES)
2014年
1期
6-9
,共4页
非常规油气资源%油气产业%财税优惠政策
非常規油氣資源%油氣產業%財稅優惠政策
비상규유기자원%유기산업%재세우혜정책
unconventional hydrocarbon resource%hydrocarbon industry%preferential policies on finance and taxation
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。
非常規油氣資源因開髮難度大、開採成本高，在國內一直未形成規模生產。中國目前在煤層氣開髮方麵製定瞭完整的稅收優惠和財政補貼扶持政策，但非常規油氣資源產業的財稅優惠政策缺乏繫統性，常規與非常規油氣產業的財稅優惠政策劃分不清晰。美國、加拿大具有成熟的開髮經驗和輔助性的財稅優惠政策，促進瞭非常規油氣產業的髮展。中國應藉鑒美國經驗和中國煤層氣開髮方麵的財稅政策，健全其他類非常規油氣產業的財稅優惠政策；優化財稅優惠政策併加大優惠力度，降低企業開髮非常規資源的負擔。
비상규유기자원인개발난도대、개채성본고，재국내일직미형성규모생산。중국목전재매층기개발방면제정료완정적세수우혜화재정보첩부지정책，단비상규유기자원산업적재세우혜정책결핍계통성，상규여비상규유기산업적재세우혜정책화분불청석。미국、가나대구유성숙적개발경험화보조성적재세우혜정책，촉진료비상규유기산업적발전。중국응차감미국경험화중국매층기개발방면적재세정책，건전기타류비상규유기산업적재세우혜정책；우화재세우혜정책병가대우혜력도，강저기업개발비상규자원적부담。
Unconventional hydrocarbon industry hasn'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.
