中国非常规天然气财税支持政策探析及建议OACHSSCD

China's fiscal and tax support policies for unconventional natural gas originated in 2007 with the introduction of state-level support policies for coalbed methane,and mainly include financial subsidies and resource tax reductions.Guided and supported by these policies,China's unconventional gas production has grown rapidly,the proportion of reserves in development has improved markedly,the conversion of low-quality resources has accelerated,and both the economic returns of extraction enterprises and the ecological environment have improved.However,such three deep-seated shortcomings as extraction costs,key technologies,and the mineral rights regime still hinder the large-scale and sustainable development of China's unconventional natural gas.Drawing on the policy support system for the unconventional gas industry in the United States,which features a triad of direct subsidies,price guarantees,and R&D investment,and in view of the rigid target of stable production and output growth for China's natural gas during the 15th Five-Year Plan period,as well as the realistic constraint of deteriorating resource quality,China's fiscal and tax support policies need to be further refined within the existing framework,shifting from short-term incentives toward the establishment of long-term institutional mechanisms.The paper proposes that the policies maintain the current level of subsidies for unconventional gas while optimizing the structure of fiscal incentives,establish a systematic system of tax and fee preferences,deepen reforms in mineral rights management,and strengthen efforts in major technological R&D and the commercialization of research outcomes,so as to help steer the unconventional natural gas industry from a"policy-driven"growth model steadily toward"technology-driven"endogenous growth model.