Study On The Finances And Taxation Policies Of Unconventional Oil And Gas Resources Development In China

The Twelfth Five-year Plan clearly pointed out that should promote coal-bed methane,shale gas,oil shale and other unconventional oil and gas resources development and utilization.More and more scholars focus on unconventional oil and gas resources technology development,while ignoring the unconventional oil and gas resources tax policy research,unconventional preferential tax policies,can inspire the enterprise to greater investment,technical bottleneck for unconventional oil and gas of technology innovation,the implementation technology of autonomous,is not only beneficial to increase oil and gas companies profit and benefit,improve the enthusiasm of petroleum exploration and development of unconventional oil and gas enterprise also to promote the stable and healthy growth of unconventional oil and gas industry has a positive and far-reaching significance.This article uses comparative analysis,induction,analysis methods of integrating theory with practice,case analysis and other research of unconventional oil and gas resources development the fiscal and taxation policy,the first mainly from the perspectives of both our country and abroad dense layer,shale,coal and other unconventional oil and gas resources development present situation,and then mainly analyzes our country dense layer,shale,coal development existing fiscal and taxation policy,analyze the related problems of our existing fiscal policy,and then draw lessons from the United States,Russia,the three countries the successful fiscal and taxation policies in the development of unconventional oil and gas resources from the dense layer,shale,coal seam from three aspects of fiscal and taxation policy recommendations.Hope through the study of this paper can not only enrich the theory of fiscal and taxation policy of unconventional oil and gas,also can improve the profit and benefit of oil and gas companies,improve the enthusiasm of petroleum exploration and development of unconventional oil and gas enterprise also to promote the stable and healthy growth of unconventional oil and gas industry has a positive and far-reaching significance,provide certain theoretical reference for later research.