我国页岩气开发的财税政策研究

发布时间：2018-03-16 10:05

本文选题：页岩气开发　切入点：财税政策　出处：《中国石油大学(华东)》2014年硕士论文　论文类型：学位论文

【摘要】：我国经济发展面临着能源紧缺、能源结构不合理的双重问题,天然气在能源结构中的地位日益凸显。页岩气的产业化生产将对我国能源战略目标的实现、能源竞争力的提升产生重要意义。页岩气的开发在国际上已有先例,美国已率先实现页岩气的产业化生产,页岩气储量丰富的其他各国也开始对本国页岩气资源投入生产。由于页岩气开发初始投资高,投资回报周期长等特点,各国政府纷纷利用支持性财税政策的调节促进本国页岩气的开发。我国页岩气产业刚刚处于导入阶段,支持页岩气开发的财税政策也很不完善,如何利用财税政策促进页岩气开发的发展,已是理论界讨论的重要课题。全文紧紧围绕财税政策对我国页岩气开发的背景、政策和路径选择为研究框架,将促进页岩气产业发展贯穿于各个章节。在研究过程中综合运用了所掌握的财政、税收政策理论,通过定性、定量分析相结合、国际借鉴与我国国情相结合的方法,借助于数据分析、表格、案例等,力求理论与实践结合,达到分析问题、解决问题的目的。文章首先对财税政策支持产业发展的相关理论进行了回顾,然后通过总结国际上对页岩气开发及其财税政策的启示,分析了我国页岩气开发现状、面临的问题,以及现有财税政策及对政策存在问题做了定性分析。最后结合案例,利用成本效益分析法对我国页岩气开发财税政策做出选择,并提出相应的政策建议。本文通过分析,认为完善我国页岩气开发财税政策体系应从以下方面采取措施:完善财政补贴政策,推出资源税、所得税、增值税优惠政策,加大技术研发投入,改善融资环境。另外,还应在准入机制、价格机制、管网建设、环境保护等方面完善页岩气开发其他配套政策。
[Abstract]:The economic development of our country is faced with the dual problems of energy shortage, unreasonable energy structure, and the status of natural gas in the energy structure is becoming increasingly prominent. The industrial production of shale gas will achieve the strategic goal of energy in China. The development of shale gas has already had a precedent in the world, and the United States has taken the lead in realizing the industrial production of shale gas. Other countries with rich shale gas reserves have also begun to put their shale gas resources into production. Due to the high initial investment in shale gas development and the long investment return period, Governments around the world have used the regulation of supportive fiscal and taxation policies to promote the development of shale gas in their own countries. The shale gas industry in China is just in the import stage, and the fiscal and tax policies to support the development of shale gas are also far from perfect. How to use fiscal and taxation policies to promote the development of shale gas development has become an important topic for discussion in the theoretical circle. This paper focuses on the background, policy and path selection of fiscal and taxation policies for shale gas development in China. Will promote the development of shale gas industry throughout the various chapters. In the research process, the comprehensive use of the financial and tax policy theory, through qualitative, quantitative analysis, international reference and the combination of national conditions, With the help of data analysis, tables, cases, and so on, the paper tries to combine theory with practice to achieve the purpose of analyzing and solving problems. Firstly, the article reviews the relevant theories of fiscal and taxation policies supporting the development of industry. Then, by summarizing the international inspiration to shale gas development and its fiscal and tax policies, the paper analyzes the present situation of shale gas development in China, the problems faced, and the existing fiscal and taxation policies and the existing problems. Using the cost-benefit analysis method to choose the fiscal and tax policy of shale gas development in China, and put forward the corresponding policy recommendations. It is suggested that measures should be taken to perfect the fiscal and taxation policy system of shale gas development in China from the following aspects: perfecting the fiscal subsidy policy, introducing the preferential policies of resource tax, income tax, value-added tax, increasing investment in technology research and development, and improving the financing environment. Other supporting policies of shale gas development should be improved in the aspects of access mechanism, price mechanism, pipe network construction, environmental protection and so on.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F812.0

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