关键词: 古龙页岩油, 水平井, 井距, 经济评价, 财税政策

Abstract: Gulong shale oil, a major shale oil discovery in the Songliao Basin of China, is characterized by abundant resources but faces significant challenges in achieving economically viable development. This study focuses on the light oil belt of Gulong shale oil, where 48 representative horizontal wells that have been put into production were selected, covering both the core and slope areas laterally and the Q₁-Q₉ sub-intervals vertically. From the perspective of development technical policies, the study evaluates the development performance of horizontal wells, analyzes reasonable well spacing, and predicts the single-well estimated ultimate recovery (EUR) for various resource types. Within the framework of fiscal and tax policies, a single-well economic evaluation model was established based on the cash flow method, which is further applied to evaluate the development benefits of Gulong shale oil at the aggregate level and by resource type, determine the economic thresholds for single-well investment, operating costs, and single-well production, and conduct an economic sensitivity analysis. Based on a review of domestic and international fiscal and tax policies for unconventional oil and gas, this study proposes fiscal and tax policy support for Gulong shale oil, including resource tax, income tax and subsidies. Seventeen policy packages are designed, and their impacts on improving the economic benefits of horizontal well development are quantitatively analyzed. The results indicate that the economically viable development of Gulong shale oil can be promoted by optimizing development policies to boost single-well production, securing fiscal and tax policy support to leverage policy incentives, and strengthening technological and management innovation to reduce development costs.

Key words: Gulong shale oil, horizontal well, well spacing, economic evaluation, fiscal and tax policies