Ключевой характеристикой государства являются взаимоотношения между разными уровнями власти, особенно в области формирования и дальнейшего распределения финансовых ресурсов. В настоящее время в свете проводимой в России бюджетной и налоговой реформы анализ межбюджетных отношений, особенно в странах с высоким уровнем жизни населения, представляется полезным. Особенно актуальна проблема изучения распределения доходов между регионами и федеральным центром от использования полезных ископаемых, влияния рентных доходов на социально-экономическое развитие территорий и уровень жизни населения, т.к. основным источником поступлений в государственный бюджет РФ является нефтегазовый сектор ; One of the Main Aspects in the Development of the Russian Legislation in the Sphere of the Usage of Mineral resources is the application of the Foreign Experience. The Article considers the models of Profits from the Usage of mineral resources in Oil Producing Countries and the influence of the Distribution of Profits onto the Living Standards of People.
В данной статье рассматривается экономический аспект государственной системы лицензирования в недропользовании. Лицензия определяется как инструмент воздействия государства на развитие минерально-сырьевого сектора и экономики страны в целом, а не только как правоустанавливающий документ в природоресурсном законодательстве ; The article considers he economic aspect of the state system of licensing in subsoil use. License is understood not only as an instrument of the state system of regulation in the development of natural resources sector and economy of the country, but as a title document in natural resources legislation
Рассматривается проблема эффективности использования сырьевой базы в нефтегазовом секторе. Формирование конструктивных правовых и экономических мер важное условие достижения прироста запасов полезных ископаемых и объема их добычи. Применение различных правовых и экономических инструментов добывающими компаниями должно контролироваться государством. ; This paper deals with the efficiency of consumption of raw materials base in the oil and gas sector. Development of constructive measures is a necessary condition for achieving growth of mineral reserves and their extraction volumes. Application of legal and economic instruments must be controlled by the government.
Рассматриваются основные проблемы воспроизводства углеводородного сырья в традиционных и новых нефтегазоносных провинциях России. Предлагается создание Фонда воспроизводственных и технологических инноваций в минерально-сырьевом комплексе, обозначаются источники его финансирования и направления использования денежных средств. Данный фонд необходим для финансового обеспечения воспроизводства и эффективного использования минеральных ресурсов в долгосрочной перспективе в условиях инновационных преобразований экономики ; Analysis of the financing of prospecting works in accordance with a long-term program of study of the subsoil and reproduction of the mineral resource base of Russia based on the balance of consumption and reproduction of mineral resources until 2020, reveals the following conclusions: the impact of the global financial crisis on the realization of the program; government priorities in the area of reproduction and production of hydrocarbons are the continental shelf, Eastern Siberia and the Sakha Republic (Yakutia); the main source in the reproduction of hydrocarbons is means of subsoil users whose purpose is to increase the reserves of producing fields. Oil-producing enterprises in Russia are experiencing a significant shortage of investment resources, including the reproduction of hydrocarbon reserves. The authors systematize the causes of low-level investment in the reproduction of stocks of raw materials in traditional and new oil and gas provinces from the point of view of the subsoil users. For traditional oil and gas fields they are: increase of the share of hard-stocks; increase of the share of small and medium-sized fields; exhaustion of oil and gas reserves at depths of up to 3 km. As a consequence we have a decrease in profitability and an increase in cost of extracted products. Deposits of new oil and gas provinces do not have sufficient geological information; and there are areas with almost complete lack of production and transportation infrastructure that reduces the demand for these license areas from the subsoil users. It is suggested to establish the Fund of reproductive and technological innovations in the mineral resource complex. The authors define reproductive innovation as a new modern technology to ensure the rational and efficient use of natural resources, the realization of which involves active interaction between the state and subsoil users. The source of financial support of the Fund will be an additional tax, which would depend on the stage of field exploration and the size of subsoil user. The requirements and directions for use of the Fund means are the search for and exploration of mineral resources on an undistributed subsoil fund by a state geological company, business support in the cyclical downturn of the economy, creation of new reproductive technologies and innovations in order to preserve the mineral resource base and sustain demand for hydrocarbons in conditions of innovative economy
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
