ЭФФЕКТИВНАЯ СИСТЕМА НАЛОГООБЛОЖЕНИЯ В НЕДРОПОЛЬЗОВАНИИ: КРИТЕРИИ ФОРМИРОВАНИЯ И ПОКАЗАТЕЛИ ОЦЕНКИ

Abstract

Систематизируются недостатки действующей системы налогообложения нефтедобывающих предприятий, даются определение эффективной налоговой системы в недропользовании, критерии её построения и показатели оценки. ; The existing taxation system of subsurface resources users has the following vital imperfections: fiscal taxation predomination; irregularity in rent comings distribution over the budget levels of the Russian Federation; absence of distinct strategy of rent comings use; accounting and technical difficulty of privileges use by oil-production enterprises, first of all, MET, as provided for in the legislation; undeveloped system of tax formation bases under MET depending on geological-geographical characteristics and worked-out deposits; absence of reproduction taxation aspect in subsoil resources management; low competition in oil industry due to the tendency of socialisation of oil and gas sector; absence of tax mechanisms encouraging business development in the long-run perspective. Thus, the existing taxation system does not encourage rational and effective subsurface resources use. It is necessary to develop theoretical justification and to form new effective taxation system for mining operations. The authors offer the following criteria for building an effective taxation system for mining operations: 1. Coordination of competing demands of mining operation subjects based on the principles of justice, ecological imperative, ecological and economic safety of state paying attention to the interests of native minorities and future generations. 2. Distinctiveness and methodical simplicity of taxation and accounting-production possibility of use. 3. Differentiation of taxation depending on natural resources types, their reproduction peculiarities, strategic importance, and geological-geographic characteristics of a deposit. 4. Direction to provide wide reproduction of natural resources. 5. Combination of economic, social and ecological effectiveness in mining operation with the priority of ecology. 6. Encouragement of improvement of ecological-economic effective natural resources use, and their complex, eco-friendly and maximum wasteless extraction. 7. Provision of innovative-investing incentives and possibilities for subsoil resources users. 8. Compliance with the strategic goals of the state development aimed at the socially oriented civil society formation. Thus, the effective taxation system in mining operation is a taxation system organisation providing fair combination of competing demands of all subsoil resources users, basing on ecological and social principles of taxation system under an optimal tax duty depending on natural-geographic and other peculiarities of deposits. The taxation system should encourage rational and effective mining operation aimed at the realisation of strategic goals of society development