我国页岩气开发财税减免与补贴建模仿真研究

发布时间：2018-08-02 07:47

【摘要】：2010年美国“页岩气革命”的成功给我们提出一个解决能源供需缺口的新思路。据地质调查局报告,截至2014年底,我国三级地质页岩气储量5×1011m3,探明地质储量1.067×1011m3,资源量丰富,我国2010年起开始进入页岩气的勘探开发,借鉴美国页岩气开发的成功经验,我国页岩气开发取得一定的成果。页岩气开发先期投资高,投资周期长,政府为了激励石油企业进入页岩气市场,借鉴美国的开发经验,提出一系列财税减免与补贴政策。但是我国页岩气勘探开发处于初期阶段,地质条件、基础设施、管网建设、进驻页岩气市场的公司性质均与美国不尽相同,如何针对我国具体的实际情况,利用好政府补贴、财税减免等政策支持石油企业开发,是我国页岩发展很重要的一个待研究的问题。本文首先通过文献的回顾,国内外关于财税政策在石油、天然气、页岩气等能源领域的研究,补贴方式等问题。其次从问题的导向分析我国现行页岩气政策,目前我国页岩气的政策存在环境问题重视不足、政策激励力度不够、可操作性不强等不足。系统动力学的方法近年来被广泛应用与能源领域,由于页岩气开发系统复杂,不可能真实实验,成本高,浪费资源,因此本文采用系统动力学方法进行建模仿真研究,从定性、定量分析相结合,借鉴国外经验同时也结合我国实际对我国页岩气开发财税减免与补贴建模进行仿真研究。通过仿真发现,政府补贴对于我国页岩气早期的勘探开发是十分必要的,由于政策的延迟性,税收的减免对于我国页岩气长期开发影响更大,对我国的页岩气勘探开发速度、企业税后利润、实际产能、市场的供需缺口都有很大的影响。因此建议我国应长期实行页岩气的补贴,并适当降低补贴标准,制定相应资源税、增值税、企业所得税减免的优惠政策。
[Abstract]:The success of the US shale gas revolution in 2010 gives us a new way to solve the energy supply and demand gap. According to the report of the Geological Survey, by the end of 2014, China's third-grade geological shale gas reserves were 5 脳 10 11 m 3 and proven geological reserves 1.067 脳 10 11 m 3. China began to enter the exploration and development of shale gas in 2010, drawing lessons from the successful experience of shale gas development in the United States. Some achievements have been made in the development of shale gas in China. In order to encourage oil enterprises to enter the shale gas market, the government puts forward a series of fiscal and tax relief and subsidy policies in order to encourage oil enterprises to enter the shale gas market. However, the exploration and development of shale gas in China is at an early stage. The geological conditions, infrastructure, pipe network construction, and the nature of the companies entering the shale gas market are all different from those in the United States. How to make good use of government subsidies according to the actual situation of our country? Fiscal and tax reduction and other policies to support the development of oil enterprises, shale development in China is an important issue to be studied. Firstly, this paper reviews the domestic and international research on fiscal policy in the fields of oil, natural gas, shale gas and other energy sources, subsidy methods and so on. Secondly, the current shale gas policy of our country is analyzed from the direction of the problem. At present, the policy of shale gas in our country has some shortcomings, such as insufficient attention to environmental problems, insufficient policy incentives and weak maneuverability. The method of system dynamics has been widely used in the field of energy in recent years. Because of the complexity of shale gas development system, it is impossible to experiment, the cost is high and the resources are wasted. Combined with quantitative analysis and using foreign experience for reference, the fiscal and tax relief and subsidy modeling for shale gas development in China is simulated and studied in combination with the actual situation in China. Through simulation, it is found that government subsidies are very necessary for the early exploration and development of shale gas in China. Due to the delay of the policy, the tax relief has a greater impact on the long-term development of shale gas in China, and it has a great impact on the speed of shale gas exploration and development in China. After-tax profits, actual capacity, market supply and demand gap has a great impact. Therefore, it is suggested that China should implement the shale gas subsidy for a long time, reduce the subsidy standard properly, and formulate the preferential policies of resource tax, value-added tax and enterprise income tax reduction.
【学位授予单位】：成都理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F812.4

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