非常规天然气财税激励政策：美国的经验与借鉴

在非常规天然气产业发展初期，美国政府对非常规天然气开发实施了包括价格激励和税收抵免在内的财税激励政策。这些政策增加了非常规天然气开发的经济效益，调动了生产商的积极性，促进了非常规天然气钻井活动和技术进步，对促进美国非常规天然气的发展起到了关键作用。财税优惠政策是政府在产业发展初期引导行业投资的重要手段。我国非常规天然气开发正处于起步期，急需相关政策和措施的支持与引导，有必要借鉴美国的做法，对非常规天然气进行定义和分类，制定相对统一的财税优惠政策。财税优惠的力度应该建立在对资源、技术和效益的分析基础之上，且优惠政策应该设置有效期和中止条件。

Tax incentives for unconventional gas development:experience and lessons from the US

In the early development days of the unconventional gas industry,the US government implemented fiscal stimulus policies including price incentives and tax credits for the development of unconventional gas.These policies increased the economic benefit from development of unconventional gas.They promoted technological advancements that played a pivotal role in expansion of drilling for unconventional gas in the US.Preferential taxation policies are important stimuli to investment in the early days of industrial development,especially when domestic development of unconventional gas is just starting.The US experience in defining and classifying unconventional gas,and in formulating unified preferential taxation policies should be followed.Analysis of resources,technologies and benefits should be conducted in determining the extent of tax preferences which should take effect over a limited period and be subject to termination conditions.