"十五五"中国进口天然气税收政策变化、影响及对策建议OACHSSCD

During the 14th Five-Year Plan period,China's import tax policies on the exploration,development,and utilization of energy resources effectively supported the increase of oil and gas reserves and production,drove sustained growth in import volumes and greater diversification of import channels,contributed to the enhancement of storage and transportation capacity and the optimization of consumption structure,and provided important safeguards for the green energy transition.In February 2026,the Ministry of Finance and other relevant ministries jointly issued preferential import tax policies for the exploration,development,and utilization of energy resources during the 15th Five-Year Plan period,while maintaining the overall supportive tone and reflecting such three significant changes as a narrower scope of tax exemptions,a lower tax rebate ratio,and stricter industry regulation.Taking 2025 data as an example,this paper analyzes the differentiated impact of the new policies on imported natural gas,showing tax rebates for long-term trade gas remain unaffected and the rebate rate has been reduced by 20 percentage points for non-long-term trade gas.However,given its relatively low share of the overall tax burden,the impact on enterprises remains generally manageable.Drawing on industry practices,it proposes such six optimization recommendations as streamlining approval procedures,dynamically adjusting benchmark reference values,improving bonded operations,standardizing tax rebate eligibility criteria,increasing policy support,and implementing a dynamic policy evaluation mechanism.