Fiscal subsidies	Major categories of taxes on shale gas
Fiscal subsidies	Value-added tax	Resource tax	Corporate income tax
The central finance must provide direct fiscal subsidies to all the shale gas enterprises in our country. During the 12th Five-Year-Plan period, the government offers subsidy of 0.4 yuan per cubic meter and then during the 13th Five-Year-Plan period the subsidy standard decreases to 0.3 yuan per cubic meter from 2016 to 2018 and 0.2 yuan from 2019 to 2020. At the same time, the local government can also offer the shale gas enterprises with appropriate subsidies according to the actual situation.	VAT should be levied at 13% of the sales which shale gas enterprises gain.	The resource tax should be levied at 6% of the sales.	Based on the taxable incomes, the corporate income tax should be levied at the rate of 25%.