The Research Of Shale Gas Resources Tax And Fee System

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.