Mineral extraction tax: place and role in the Tax System of the Russian Federation

M. Izmailova
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引用次数: 2

Abstract

Currently, the problems of taxation of mineral extraction in the Russian Federation are very relevant, which is due not only to the formation of the monetary fund of the state, designed to finance the solution of various national tasks, but also to the rational use of natural resources. The mineral extraction tax (MET) is systemically important from the standpoint of the formation of tax revenues of the budget system of the Russian Federation. The industry specifics of the Russian economy, the predominance of extractive industries in GDP, and ensuring the profitability of the activities of extractive companies determine the significant attention of the state, business, and science to the issues of collection, administration, distribution, and reform of the mineral extraction tax. The subject of the study is the MET in the tax system of the Russian Federation. The methodological basis of the research consists of analysis, synthesis, ascent from the abstract to the particular, logical and historical methods, as well as other general scientific methods. The place and role of the MET in the tax system of the Russian Federation are considered, the place of this tax in the system of payments for the use of natural resources levied on the territory of our country is determined. Based on the statistical reports of the Federal Tax Service of the Russian Federation, it has been established that the receipts of mineral extraction tax are steadily increasing from year to year. This trend is due to an increase in the production of such types of hydrocarbon raw materials as oil, natural gas and gas condensate. It is determined that the contribution of the subjects of the Russian Federation to the formation of the monetary fund of the country is unequal, due to the difference in the mineral resource base in the regions. It is shown that in the coming decades Russia has a powerful potential to increase the tax revenues of the budget system through taxation of hydrocarbon production. The problems of taxation of mineral extraction in Russia are highlighted. The author comes to the conclusion that the budget system of the Russian Federation has a significant tax potential in the field of taxation of natural resources extraction, provided that favorable conditions for doing business are created.
矿产开采税:在俄罗斯联邦税制中的地位和作用
目前,俄罗斯联邦的矿产开采税收问题非常相关,这不仅是由于国家货币基金的形成,旨在为解决各种国家任务提供资金,而且是为了合理利用自然资源。从俄罗斯联邦预算制度税收形成的角度来看,矿产开采税具有系统重要性。俄罗斯经济的行业特点,采掘业在GDP中的主导地位,以及确保采掘业公司活动的盈利能力,决定了国家、企业和科学界对矿产采掘税的征收、管理、分配和改革问题的高度关注。本研究的主题是俄罗斯联邦税收制度中的MET。该研究的方法论基础包括分析方法、综合方法、从抽象到具体的上升方法、逻辑方法和历史方法以及其他一般科学方法。审议了MET在俄罗斯联邦税收制度中的地位和作用,确定了该税在我国领土上征收的自然资源使用支付制度中的地位。根据俄罗斯联邦联邦税务局的统计报告,已经确定矿物开采税的收入每年都在稳步增加。这一趋势是由于石油、天然气和凝析油等碳氢化合物原料的产量增加。现已确定,由于各地区的矿产资源基础不同,俄罗斯联邦各主体对国家货币基金形成的贡献是不平等的。这表明,在未来几十年里,俄罗斯有强大的潜力通过对碳氢化合物生产征税来增加预算系统的税收。俄罗斯矿产开采税收问题突出。作者得出的结论是,俄罗斯联邦预算制度在自然资源开采税收领域具有巨大的税收潜力,前提是为开展业务创造有利条件。
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