Abstract:

Coalbed methane similar to natural gas in components is a clean energy, whose development lags behind natural gas in economic benefits, but still has good social and environmental benefits. Currently, China ’s governments pay much attention on its development and utilization, and issue a series of favorable financial policies. This paper, based on a case study on Qinshui basin, Shanxi province, analyzes the pros and cons of the existing financial policies on development and utilization of coalbed methane, and presents suggestions on related financial policies encouraging development of coalbed methane industry.

摘要：

煤层气主要成分与天然气相同，是优质的清洁能源。煤层气资源开发的经济效益无法与天然气开发相比拟,但具有较大的社会效益和环境效益。目前，我国政府十分关注煤层气资源的开发利用，出台了一系列煤层气资源开发利用的财政优惠政策。本文结合山西沁水盆地煤层气资源开发的实际情况，分析了我国现行煤层气资源开发利用财政政策的利弊之处，提出了鼓励我国煤层气产业发展的相关财税政策建议。

关键词: 煤层气, 税收优惠, 价格补贴