Recommendations on Improving Fiscal and Taxation Policies of Shale Gas Industry in China

摘要

With the rapid development of economy and the sharp increase of population, energy consumption is increasing and fossil energy reserves are decreasing. It has become an urgent problem to be solved by all the countries that seek for clean and renewable energy. Natural gas is a kind of environment-friendly energy, but conventional natural gas production cannot completely meet the growing demand of natural gas consumption. Shale gas, as a kind of unconventional natural gas, is very rich in our country, which makes the development and utilization of natural gas enter an important field. Therefore, this paper introduces the development situation of shale gas industry in our country and the advantages and disadvantages of the development and utilization of shale gas, and finally discusses the fiscal and taxation policy suitable for the development of shale gas industry in our country by drawing on the successful experience of shale gas development in the USA.