页岩气资源税费制度研究
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摘要
能源紧缺是目前公认的困扰全球大多数国家经济发展的瓶颈问题。我国的情况尤其严重，不仅城市燃气使用相关行业的迅猛发展使得我国天然气供应的缺口逐年增大，而且进口量和天然气对外依存度也随之逐渐增加，更重要的是对我国的能源安全也构成了隐患。要摆脱这一困境实现能源供应的充足性和持续性，就必须找到破解常规油气资源短缺难题的办法。于是，页岩气作为性能良好的替代性新能源应运而生。
中国政府十分关注页岩气这种清洁新能源的全球发展趋势，并希望能尽快在国内建立起开采和利用页岩气的制度，早日实现页岩气的能源供给。但页岩气的开采前期投入资金巨大回报率相对较低，同时可能造成环境污染使得企业面临被索赔的风险，极其需要完备合理的税费制度来进行支持和保护。但我国页岩气开发利用的理论和实践经验都比较缺乏，借鉴页岩气开发利用制度成熟的国家的相关经验，会收到事半功倍的效果。美国页岩气开发利用经过将近一个世纪的发展已经形成较成熟的经济调控税费制度，可供我国在页岩气研究和勘探开发方面学习借鉴。
论文以环境法、经济法和行政法中的相关理论为参考，借鉴美国页岩气开发利用的成功经验，较为系统、完整的阐述了因社会经济体制不同导致我国页岩气开发利用税费制度构建的特殊性及完善方法。正文分为六个部分来进行阐述：第一部分为引言，第二部分对页岩气及其税费制度进行概述；第三部分对页岩气税费制度的理论基础进行分析：包括地租理论、环境外部性理论、可持续发展理论等；第四部分对美国页岩气开发利用现状进行了概括，并对其税费制度中有代表性的相关法律进行介绍；第五部分介绍了中国页岩气开发现有状况和存在的问题；第六部分对中国页岩气开发管理税费制度的构建提出设想和建议。
论文的结论是：取消两权使用费，制定页岩气资源税；减免页岩气资源补偿费和页岩气勘探开发进口设备的关税。除了积极的税费减免等财税扶持政策外，还提出应借鉴国外经验，对页岩气资源开发予以直接的财政金融支持，对页岩气资源开发实行低息或贴息贷款，并享受政府财政补贴等建议。
The short of energy sources is acknowledged to be a choke point in thenational development all over the world. This is particularly true in China. Notonly the rapid development of city gas related industries cause natural gas supplygap has increased year by year, but also the gas and energy imports externaldependence are gradually increased, the worst outcome is pose potential problemsto China’s energy security. To get rid of these predicaments to achieve theadequacy and sustainability of energy supply, means must to be devised to crackthe problem of shortage of conventional oil and gas resources. And then, shale gasas the good performance of the alternative energy came into being.
Chinese government pay much attention to the global development trend ofthe brand-new clean energy------for instance，shale gas, hoping to build up thesystem of exploitation and use shale gas as soon as possible, and to achieve theshale gas energy supply at an early date. But the rate of the shale gas exploitationreturn on initial investment capital is relatively low, meanwhile, the exploitationaction may lead to environmental pollution which may invite some risk of claimsto corporation, therefore, the system of exploitation and the use of shale gasrequire comprehensive and reasonable tax and fee system to support andprotect. Since shale gas exploitation project is still in its fledgling stage in Chinaand lack of related theoretical and practical experience, consequently, learningfrom the countries with a mature system in shale gas development and utilizationof relevant experience may have a multiplier effect. The America shale gasexploitation and utilization，which has been underwent predicament for nearly acentury before forming a mature tax and fee system in economic regulation, isworthy to reference. In summary, the paper first analysis of the U.S tax and feesystem in the long-term shale gas development and utilization process to providesome reference upon the Chinese system setting.
This paper，learning from successful experiences in the United States，refer tothe theory of environmental law，economic law and administrative law；and as amore systematic and complete system it has exposited the cause of shale gasdevelopment and the utilization of the tax and fee system which build on thedifferent socio-economic system，consequently，China will benefit from its own Specificity and improved methods in system construction. The text is divided intosix parts to elaborate: the first part is introduction; the second part introduces theshale gas and its tax and fee system overview and interprets the causes andcharacteristics of the shale gas and the concept and content of shale gas tax andfee system; the third part on the theoretical basis of the shale gas tax and feesystem, including rent theory, the theory of environment externalities, sustainabledevelopment theory and so on; the forth part on the U.S. shale gas developmentand the relevant legal representative in the tax system; the fifth part described theshale gas development in China and the existing problems; the sixth Part on theConstruction of Chinese shale gas development and the management of the taxsystem to put forward ideas and proposals.
As stated previously, the paper’s conclusion are as follows：Cancel two rightsof royalties, formulate the shale gas resources tax, relief the shale gascompensation fee and tax of Exploration and development of import tariffs onequipment. In addition to the positive fiscal and taxation support policies andrelief tax policies, this thesis also proposed we should learn from experience,given the direct fiscal and financial support for shale gas resource development,implementation of low-interest or subsidized loans on the shale gas resourcesexploration, and enjoy the recommendations of the government financialsubsidies.
中国政府十分关注页岩气这种清洁新能源的全球发展趋势，并希望能尽快在国内建立起开采和利用页岩气的制度，早日实现页岩气的能源供给。但页岩气的开采前期投入资金巨大回报率相对较低，同时可能造成环境污染使得企业面临被索赔的风险，极其需要完备合理的税费制度来进行支持和保护。但我国页岩气开发利用的理论和实践经验都比较缺乏，借鉴页岩气开发利用制度成熟的国家的相关经验，会收到事半功倍的效果。美国页岩气开发利用经过将近一个世纪的发展已经形成较成熟的经济调控税费制度，可供我国在页岩气研究和勘探开发方面学习借鉴。
论文以环境法、经济法和行政法中的相关理论为参考，借鉴美国页岩气开发利用的成功经验，较为系统、完整的阐述了因社会经济体制不同导致我国页岩气开发利用税费制度构建的特殊性及完善方法。正文分为六个部分来进行阐述：第一部分为引言，第二部分对页岩气及其税费制度进行概述；第三部分对页岩气税费制度的理论基础进行分析：包括地租理论、环境外部性理论、可持续发展理论等；第四部分对美国页岩气开发利用现状进行了概括，并对其税费制度中有代表性的相关法律进行介绍；第五部分介绍了中国页岩气开发现有状况和存在的问题；第六部分对中国页岩气开发管理税费制度的构建提出设想和建议。
论文的结论是：取消两权使用费，制定页岩气资源税；减免页岩气资源补偿费和页岩气勘探开发进口设备的关税。除了积极的税费减免等财税扶持政策外，还提出应借鉴国外经验，对页岩气资源开发予以直接的财政金融支持，对页岩气资源开发实行低息或贴息贷款，并享受政府财政补贴等建议。
The short of energy sources is acknowledged to be a choke point in thenational development all over the world. This is particularly true in China. Notonly the rapid development of city gas related industries cause natural gas supplygap has increased year by year, but also the gas and energy imports externaldependence are gradually increased, the worst outcome is pose potential problemsto China’s energy security. To get rid of these predicaments to achieve theadequacy and sustainability of energy supply, means must to be devised to crackthe problem of shortage of conventional oil and gas resources. And then, shale gasas the good performance of the alternative energy came into being.
Chinese government pay much attention to the global development trend ofthe brand-new clean energy------for instance，shale gas, hoping to build up thesystem of exploitation and use shale gas as soon as possible, and to achieve theshale gas energy supply at an early date. But the rate of the shale gas exploitationreturn on initial investment capital is relatively low, meanwhile, the exploitationaction may lead to environmental pollution which may invite some risk of claimsto corporation, therefore, the system of exploitation and the use of shale gasrequire comprehensive and reasonable tax and fee system to support andprotect. Since shale gas exploitation project is still in its fledgling stage in Chinaand lack of related theoretical and practical experience, consequently, learningfrom the countries with a mature system in shale gas development and utilizationof relevant experience may have a multiplier effect. The America shale gasexploitation and utilization，which has been underwent predicament for nearly acentury before forming a mature tax and fee system in economic regulation, isworthy to reference. In summary, the paper first analysis of the U.S tax and feesystem in the long-term shale gas development and utilization process to providesome reference upon the Chinese system setting.
This paper，learning from successful experiences in the United States，refer tothe theory of environmental law，economic law and administrative law；and as amore systematic and complete system it has exposited the cause of shale gasdevelopment and the utilization of the tax and fee system which build on thedifferent socio-economic system，consequently，China will benefit from its own Specificity and improved methods in system construction. The text is divided intosix parts to elaborate: the first part is introduction; the second part introduces theshale gas and its tax and fee system overview and interprets the causes andcharacteristics of the shale gas and the concept and content of shale gas tax andfee system; the third part on the theoretical basis of the shale gas tax and feesystem, including rent theory, the theory of environment externalities, sustainabledevelopment theory and so on; the forth part on the U.S. shale gas developmentand the relevant legal representative in the tax system; the fifth part described theshale gas development in China and the existing problems; the sixth Part on theConstruction of Chinese shale gas development and the management of the taxsystem to put forward ideas and proposals.
As stated previously, the paper’s conclusion are as follows：Cancel two rightsof royalties, formulate the shale gas resources tax, relief the shale gascompensation fee and tax of Exploration and development of import tariffs onequipment. In addition to the positive fiscal and taxation support policies andrelief tax policies, this thesis also proposed we should learn from experience,given the direct fiscal and financial support for shale gas resource development,implementation of low-interest or subsidized loans on the shale gas resourcesexploration, and enjoy the recommendations of the government financialsubsidies.
引文
Amercian clean energy and security act [EB/OL].2009-07[2009-10-15].http://www.opencongress/org/bill/111-H2454/text
Anthony Andrews. Oil Shales: History, Incentives and Policy[R]. CRS reportfor congress，2006-4-13
Developing America’s Unconventional Gas Resources Benefits andChallenges[R]. the CSIS Energy&National Security Program.2010-12
GTI white paper，Global Gas Shales and Unconventional Gas, Unlocking yourpotential[C],2010,3:2
J. Daniel Arthur, P.E, Bruce Langhus. An overview of modern shale gasdevelopment in the united states[C]. All consulting,2008-1-21.
J. Daniel Arthur, P.E, Bruce Langhus. An overview of modern shale gasdevelopment in the united states[C].All consulting,2008-1-21.
Overview of U.S legislation and regulations affecting offshore natural gasand oil activity[C]. Energy information administration.2005(9):1-20.
Overview of U.S legislation and regulations affecting offshore natural gasand oil activity[C]. Energy information administration.2005(9):1-20.
Overview of U.S legislation and regulations affecting offshore natural gasand oil activity[C].Energy information administration.2005(9):1-20.
Overview of U.S. Legislation and Regulations Affecting Offshore Natural Gasand Oil Activity, Energy Information Administration, Office of Oil and Gas,2005-09-16
Rachel Gold, Laura Furrey, Steven Nadel and etc. Energy Efficiency in theAmerican Clean Energy and Security Act of2009:Impacts of Current Provisionsand Opportunities to Enhance the Legislation[R].ACEEE Report E096，2009-9.
Robert L. Bamberger. Energy Policy: The Continuing Debate and Omnibus EnergyLegislation[R]. Congressional Research Service.2004-10-1
Robert L. Bamberger. Energy Policy: The Continuing Debate and Omnibus EnergyLegislation[R]. Congressional Research Service.2004-10-1
Salvatore Lazzari. Energy Tax Policy [R]. Congressional Research Service，2003-2-21
Salvatore Lazzari. Energy Tax Policy[R]. Congressional Research Service，2003-2-21
Salvatore Lazzari. Energy Tax Policy[R]. Congressional Research Service，2003-2-21
Senate Proceedings and Debates of the110th Congress，First Session，153Cong．Rec．2009，S7582－02，p．33
The American Clean Energy and Security Act: An EPRINC Assessment of Capacityand Employment Losses in the Domestic Refining Industry[R].Energy Poilc ResearchFoundation, Inc.，2009-11-6.
中国地质大学（北京），非常规天然气开发政策项目-成果报告[R]，2011，4：92
仝晓波.中国开发页岩气关键在于体制和创新[N].中国能源报,2010-11-08.
侯学敏.经济法、民商法公平观之比较[J],前沿，2004-06
吴建军，常娟，美国页岩气产业发展的成功经验分析，能源技术经济，2011,7:19-22
国家能源局，中国地质大学（北京），低品位油气开发政策研究报告，2010-01
国家能源页岩气研发（实验）中心成立[R].石油化工应用，2010,10，第29卷10期
国际能源网，美国近年的能源法案重在需求管理和供应多元化[J]，2009-6-25
由然.美国经验，值得借鉴[J]，中国石油企业，2011-06
岳来群.中国油气资源管理的基本框架和改革方向[J].国际石油经济，2008,2：8-12.
康亚宏.功在当代，利在千秋——记发展中的中联煤层气有限责任公司[J],当代矿工，2005-03
康迪.新能源概述及新能源发电的前景展望[J],国际技术装备与贸易,2011-03
张守文.税法学[M]，北京法律出版社，2011-04
张凤麟.我国煤层气资源开发利用的财政政策评析[J].资源与产业，2011-02
张凤麟.我国煤层气资源开发利用的财政政策评析[J].资源与产业，2011-02
张启安，页岩气补贴政策基本成型，将比照煤层气执行[N]，21世纪经济报道，2010-06-2
张爽.美国页岩气开发对我国页岩气发展的启示[J],天津燃气,2011-02
张瑜.深煤层开发技术及装备亟待突破——访中联煤层气有限责任公司国际合作部主任傅小康[R].石油与装备，2011-02
张莉.陕北煤炭资源开发利用与区域经济协调发展研究[D],西安石油大学，2009
文集[M].北京:中国环境与科学出版社,2006:139.
李北陵.页岩气成中美能源安全合作重点[J].中国石化，2011-07
李国平，张云，矿产资源的价值补偿模式及国际经验[J],资源科学，2005,9:70-76
李武广，杨胜来，殷丹丹等.页岩气开发技术与策略综述[J],天然气与石油.2011,02（29）：34-37.
杨玉峰，美国页岩气发展对全球天然气市场的影响，国际石油经济，2009,12,：35-38
林楠，陈少智.页岩气革命[N].财经国家周刊，2011-05-03
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许鸣，《美国清洁能源安全法案》简介及其对我国的启示[J].新西部，2010,06:244-245.
谭旭红，谭明军，刘德路，关于我国矿产资源税费体系改革的思考[J]，煤炭经济研究，2006,6:34-36
财政部、国家税务总局关于加快煤层气抽采有关税收政策问题的通知（2007年2月7日财税[2007]16号）[R].税收征纳，2007-04
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页岩气开发政策研究课题组，页岩气开发及政策建议[P],国家能源局石油天然气司，2010-03-9
马燕,赵建林.浅析生态补偿法的基本原则[C].生态补偿机制与政策设计国际研讨会论文集[M].北京:中国环境与科学出版社,2006，139页.
Anthony Andrews. Oil Shales: History, Incentives and Policy[R]. CRS reportfor congress，2006-4-13
Developing America’s Unconventional Gas Resources Benefits andChallenges[R]. the CSIS Energy&National Security Program.2010-12
GTI white paper，Global Gas Shales and Unconventional Gas, Unlocking yourpotential[C],2010,3:2
J. Daniel Arthur, P.E, Bruce Langhus. An overview of modern shale gasdevelopment in the united states[C]. All consulting,2008-1-21.
J. Daniel Arthur, P.E, Bruce Langhus. An overview of modern shale gasdevelopment in the united states[C].All consulting,2008-1-21.
Overview of U.S legislation and regulations affecting offshore natural gasand oil activity[C]. Energy information administration.2005(9):1-20.
Overview of U.S legislation and regulations affecting offshore natural gasand oil activity[C]. Energy information administration.2005(9):1-20.
Overview of U.S legislation and regulations affecting offshore natural gasand oil activity[C].Energy information administration.2005(9):1-20.
Overview of U.S. Legislation and Regulations Affecting Offshore Natural Gasand Oil Activity, Energy Information Administration, Office of Oil and Gas,2005-09-16
Rachel Gold, Laura Furrey, Steven Nadel and etc. Energy Efficiency in theAmerican Clean Energy and Security Act of2009:Impacts of Current Provisionsand Opportunities to Enhance the Legislation[R].ACEEE Report E096，2009-9.
Robert L. Bamberger. Energy Policy: The Continuing Debate and Omnibus EnergyLegislation[R]. Congressional Research Service.2004-10-1
Robert L. Bamberger. Energy Policy: The Continuing Debate and Omnibus EnergyLegislation[R]. Congressional Research Service.2004-10-1
Salvatore Lazzari. Energy Tax Policy [R]. Congressional Research Service，2003-2-21
Salvatore Lazzari. Energy Tax Policy[R]. Congressional Research Service，2003-2-21
Salvatore Lazzari. Energy Tax Policy[R]. Congressional Research Service，2003-2-21
Senate Proceedings and Debates of the110th Congress，First Session，153Cong．Rec．2009，S7582－02，p．33
The American Clean Energy and Security Act: An EPRINC Assessment of Capacityand Employment Losses in the Domestic Refining Industry[R].Energy Poilc ResearchFoundation, Inc.，2009-11-6.
中国地质大学（北京），非常规天然气开发政策项目-成果报告[R]，2011，4：92
仝晓波.中国开发页岩气关键在于体制和创新[N].中国能源报,2010-11-08.
侯学敏.经济法、民商法公平观之比较[J],前沿，2004-06
吴建军，常娟，美国页岩气产业发展的成功经验分析，能源技术经济，2011,7:19-22
国家能源局，中国地质大学（北京），低品位油气开发政策研究报告，2010-01
国家能源页岩气研发（实验）中心成立[R].石油化工应用，2010,10，第29卷10期
国际能源网，美国近年的能源法案重在需求管理和供应多元化[J]，2009-6-25
由然.美国经验，值得借鉴[J]，中国石油企业，2011-06
岳来群.中国油气资源管理的基本框架和改革方向[J].国际石油经济，2008,2：8-12.
康亚宏.功在当代，利在千秋——记发展中的中联煤层气有限责任公司[J],当代矿工，2005-03
康迪.新能源概述及新能源发电的前景展望[J],国际技术装备与贸易,2011-03
张守文.税法学[M]，北京法律出版社，2011-04
张凤麟.我国煤层气资源开发利用的财政政策评析[J].资源与产业，2011-02
张凤麟.我国煤层气资源开发利用的财政政策评析[J].资源与产业，2011-02
张启安，页岩气补贴政策基本成型，将比照煤层气执行[N]，21世纪经济报道，2010-06-2
张爽.美国页岩气开发对我国页岩气发展的启示[J],天津燃气,2011-02
张瑜.深煤层开发技术及装备亟待突破——访中联煤层气有限责任公司国际合作部主任傅小康[R].石油与装备，2011-02
张莉.陕北煤炭资源开发利用与区域经济协调发展研究[D],西安石油大学，2009
文集[M].北京:中国环境与科学出版社,2006:139.
李北陵.页岩气成中美能源安全合作重点[J].中国石化，2011-07
李国平，张云，矿产资源的价值补偿模式及国际经验[J],资源科学，2005,9:70-76
李武广，杨胜来，殷丹丹等.页岩气开发技术与策略综述[J],天然气与石油.2011,02（29）：34-37.
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