随着能源供应紧张以及环境问题日益突出,为保障经济可持续发展,我国亟需寻找一种可供广泛利用的清洁能源。煤层气作为一种符合条件的能源理应受到重视。本文分析了一些国家煤层气产业发展状况和开采利用过程中遇到的问题,并在对我国现有财税政策分析的基础上提出政策建议。 With the tight supply of energy and the increasingly prominent environmental problems, in order to ensure the sustainable development of economy, China urgently needs to find a clean energy source that can be widely used. CBM as a kind of eligible energy should be taken seriously. This paper analyzes the development of coalbed methane industry in some countries and the problems encountered in the process of exploitation and utilization, and makes policy recommendations based on the analysis of the existing fiscal and taxation policies in our country.