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1.1. A role tax to a post pleny oil-extracting branch in an income generation of a budget system of the Russian Federation

Now the oil-extracting branch represents main dohodoob - razutoshchy sector национ&тьной economy and its condition directly affects well-being of the country.
Such exclusive item of branch is caused in many respects by that for years obshcheekonomicheskogo crisis Russia has lost a significant part of the resource base of national savings and accumulation because of depreciation of the industrial capital. The saved most competitive part of the industrial device of the country in an overwhelming part has appeared concentrated in toplivno - syrsvom economy sector, and the favorable conjuncture of the world prices on enerjunosigeli has allowed it to take to the full of an item of the basic source of accumulation in national economy [17, 89, 103, 108, 121, etc.]. Source: Rosstat The share of an added value of a petroleum complex in gross national product for the first half of the year 2006 has made 20,2 %. And in tax revenues in a budget system for jut the period - 40.7 %. On a petroleum complex it is necessary an order of third of annual gain of gross national product, and the basic income bring nakm on mining operations and export customs: accordingly 2,5 % (2004) and 3? 9 % (2005) gross national product and 2,1 % (2004) and 4,0 % (2005) gross national product. The volume of currency receipts from export nefgn the last years invariably grows in the Russian Federation (fig. 1.1.) and for 11 months 2006 the share of petroleum sector in export of Russia has made, but to data ФТС1, 49,7 %. Fig. 1.1. Share currency posp mleny from export of a crudeoil, petroleum and natural gas to total amount of currency receipts from export of the Russian Federation Used reductions of names of establishments and vedomav: I'EP - Institute of a-power policy. IEPP Institute of a transitional economy. Minprom zhergo the Ministry of the industry and power of the Russian Federation. The Ministry of Finance - Treasury of the Russian Federation. Ministry of Taxes and Tax Collection Minisjursgvo of the Russian Federation under taxes and tax collections. The WORLD the Ministry of natural resources of the Russian Federation. M'ERT the Ministry zhonomicheskogo development and trade of the Russian Federation. Rosstat - Federal service of the state statistics. 1ЭНИ - Goativnoonergpichesky independent institute. FAS federal antimonopoly service. FTS Federal customs service As bjudzhetoobrazujushchej it is possible to illustrate all importance of oil-extracting branch on an example of losses of incomes of the federal budget at decrease in the world prices for petroleum. In January-May, 2005 in communication by falling of petroleum export the tendency to slowing down of economic growth was distinctly showed: gross national product growth has made 5,4 % against 7,5 % in 2004. At discussion at meeting of the commission on the budget of the forecast of social and economic development of the Russian Federation for 2006 gross national product growth directly contacted the world prices for petroleum: it was supposed, that gross national product growth will make 5,8 % at a petroleum price of mark Urals 40 dollars/barr. The high multiplicate effect of activity of oil-extracting branch through system of inter-branch relations the last years directly defines dinamik} ' income generations of the federal budget.
As the basic sources of budget receipts from oil-extracting branch the export customs duties and resource payments (the tax to mining operations, a payment for use of natural resources serve at realisation of agreements on production section, royalties). Thus the role of the tax to mining operations (NDPI), concerning federal taxes, appears dominating in system of paid wildlife management acting now (tab. 1.1.). Table 1.1. NDPI on oil-extracting sector in the federal budget (billion rbl.) 20С4 2005 2006 NDPI everything, including: 510.08 908.73 1 162.3 - in the federal budget 424,08 854,52 1094,3 - in the consolidated budget of the subject of the Russian Federation 86.00 54,21 68.0 from it: petroleum 428,61 801,41 1 038.4 - in the federal budget 355.13 761.34 986,5 - in konsolidirovannyp the budget of the subject of the Russian Federation 73.48 40,07 52,0 Source: Rosstat However development experience mezhbjudzhstiyh relations in Russia shows, that the tax status (federal, regionalny)! Or local) is not a condition of its rigid coordination with order of a direction of payments in budgets of corresponding level. Noted feature peculiar palogam as a whole, is characteristic and for payments for use of natural resources. Consideration of receipt of these payments in the budget in a complex and within the limits of the general directions budgetary and a tax policy is of interest from the point of view of revealing of their role in an income generation of a public finance from wildlife management [9]. One of defining conditions at distribution of payments for use of natural resources between budget system levels is balance achievement ii - tsrssov the centre and regions. Criteria of such balance contain in the Program of development of budgetary federalism in the Russian Federation for the period till 2005, the Russian Federation approved by the Governmental order from 15.08.2001 № 584. At distribution of concrete types of tax and profitable sources between budgets of different levels in the Program, in particular, it is offered to consider criterion of uniformity of placing of tax base. With reference to payments for use of natural resources this criterion defines increase of centralisation of payments for use of non-uniformly placed natural resources (first of all - on hydrocarbonic raw materials) as a main condition rairanichennja natogovyh authorities and profitable sources between budget system levels. At the same time, the direction of resource payments in budgets of corresponding level, in our opinion, should depend and on that, and scale use of concrete natural resources is how much priority. Hence, interbudgetary distribution of these payments should be defined by size of tax potential of this or that kind of wildlife management. From here, the above yield of concrete extracting branch, the is more than bases for centralisation of its tax revenues in the budget. On the other hand, at distribution of resource payments between levels of a budget system the great value has and obem a cost loading on reproduction, protection and the protection of natural potential falling federal and territorial budgets. Thus, at the decision of a question on distribution of the indicated payments between budgets of the centre and regions principles of formation both profitable, and account public finance parts should be considered. In a context of a considered problem already available experience of state regulation of interbudgetary distribution of resource payments is interesting. According to the Ministry of Taxes and Tax Collection of Russia, in 2001 resource payments have acted in the federal budget in volume of 49,6 billion rbl. (33,3 % of their general annual sum), and in territorial budgets - in volume of 99,5 billion rbl. (66,7 %) that the tendency testifies to more than double excess of incomes of territorial budgets from use of natural resources over incomes of the federal budget Since 2002 has an opposite appearance. In 2002 incomes of the federal budget of receipt of resource payments have made 214,2 billion rbl. (64,0 % of the general annual sum of these payments), and incomes of territorial budgets - 120,3 billion rbl. (36,0 %), in 2003 - accordingly, 249,2 billion rbl. (62,6 %) and 149,1 billion rbl. (37,4 %), in 2004 - 429,2 billion rbl. (81,1 %) and 100,0 billion rbl. (18,9 %), in 2005 - 872,31 billion rub (93,9 %) and 56,3 billion rbl. (6,1 %), in 2006 - 1116,7 billion rbl. (94,1 %) and 70,7 billion rbl. (5,9 %). The greatest share in incomes of the consolidated budget of wildlife management is made by tax receipts on productions} * minerals (NDPI). Data about volumes of receipt NDPI in the budget with reference to kinds of extracted minerals unequivocally testify to dominating significance of receipts of this tax in the budget from the thermal power station enterprises [23, 43, 81]. Thus in the lead role in formation of tax incomes of the federal budget makes NDPI from oil-extracting branch (fig. 1.2.). Isgochnik: Russia Fig. 1.2. NDPI oil-extracting branch in structure of receipts of taxes and tax collections in the federal budget in 2004 - 2006 Let's note »that introduction since January, 1st, 2002 of the tax to mining operations has caused not unreasonable fears concerning possibility of decrease in incomes of territorial budgets. According to the Ministry of Taxes and Tax Collection of Russia, receipt NDPI in budgets of subjects of the Russian Federation have appeared in 2002 on 7,2 billion rbl. (or on 9,2 %) less receipts in 2001 of three taxes levied till January, I, 2002 - the excise on nefg and a stable gas condensate, payments for use of bowels at mining operations and deductions on mineralno-raw-material base reproduction. However realisation of some parallel measures after introduction NDPI has allowed to achieve in 2002 as the general growth of tax incomes of territorial budgets in comparison with level of 2001 in overwhelming majority of regions, and their excess over incomes federalnoju the centre on the scale of the Russian Federation. L in 2003 volume NDPI, acted in budgets of subjects of the Russian Federation, already on 6,9 billion rbl. (Or on 8,8 %) has exceeded volume of receipts in these budgets in 2001 of the taxes cancelled since January, 1st, 2002 at mining operations. The question of replenishment of the budget at the expense of oil-extracting branch is not self-sufficing. The basic moment here is the understanding of a role of a petroleum complex as "motor" investment and economic lifting for economic revival of the country and interrelation of incomes of petroleum export, on the one hand, and obshcheekonomicheskoj situations in the country, with other. So, the analysis of dependence of influence of the world prices for domestic prices in various seetorah has shown economy of Russia [77], that the increase in the world price of petroleum at 10 % causes a rise in price in the industry on 7 %, in nonferrous machine industry - on 8 %, in mechanical engineering - on 4 %, on transport - on 4 %, in oil refining branch - on 8 %, in gas branch - on 6 %, in coal branch - on 9 %, in electric power industry - on 7 %. Question of a choice of economically optimum mutual relations of the state and petroleum business that in a support on its significant investment potential to fix tendencies of restoration of the Russian economy is a question of comparison of multiplicate effect for economy of unit of tax revenues in the budget from petroleum sector, on the one hand, and the capital invested in production by the enterprises of thermal power station - with other. Till 2004 (when the world prices for petroleum have made sharp jump and budget filling for an income account from petroleum export has considerably increased) owing to intensity of the budget investment costs from it mail not finansirovatis. Since 2004 the budget of Russia is profitsitnym, the favorable world conjuncture of petroleum prices allows to accumulate significant financial resources in the budget. However use of these resources on investment in oil-extracting branch practically is not carried out: from national projects realised now only one assumes allocation of budgetary funds at a rate of 16,5 billion rbl. on building of an infrastructure of oil refining factory in Nizhnekamsk (Republic Tatarstan). As to actually extracting complex of Russia, it inveslshchionnyj the potential traditionally is guided not by import, and on internal resources, and in this sense the interbranch multiplicate effect for economy from them mozheg to appear the highest. The problem thus consists in that resources did not leave "in a shade" and flowed away from the country, and were actively invested in production. The given problem is one of the cores, but is far not unique in oil-extracting branch. Further we will consider the basic problems of branch in their interrelation among themselves, and also the reasons of their occurrence.
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A source: Poljakova Lyubov Egorovna. PERFECTION of SYSTEM of the TAXATION of the RUSSIAN SMALL OIL-EXTRACTING COMPANIES. 2007

More on topic 1.1. A role tax to a post pleny oil-extracting branch in an income generation of a budget system of the Russian Federation:

  1. chapter 1. The TAXATION of OIL-EXTRACTING BRANCH In the Russian Federation: the STATE OF THE ART And the BASIC PROBLEMS
  2. 1.2. Problems of the taxation of oil-extracting branch
  3. 1.2.1 Short characteristic of acting system of the taxation in oil extracting
  4. Custom charges as not tax income of the federal budget
  5. poljakova Love Egorovna. the Dissertation. PERFECTION of SYSTEM of the TAXATION of the RUSSIAN SMALL OIL-EXTRACTING COMPANIES, 2007
  6. 3.4. Formation of the accounting (financial) and tax reporting of the enterprise at combination of the standard system of the taxation and system of the taxation in the form of the uniform tax to the made income for separate kinds of activity
  7. 3.2.4. Oil extracting modelling by variants of the preferential taxation
  8. 1.2. CONCEPT, THE ROLE AND THE PLACE OF CUSTOMS BODIES OF THE RUSSIAN FEDERATION OF SYSTEM OF ENFORCEMENT AUTHORITIES OF THE RUSSIAN FEDERATION
  9. 3.2.4. Oil extracting modelling by variants of the preferential taxation
  10. 3. A summer residence to the President of the Russian Federation of offers about osvoboo/sdenii from a post of vice-presidents of the Government of the Russian Federation and federal ministers.
  11. 2. The offer to the President of the Russian Federation of nominees on a post of vice-presidents of the Government of the Russian Federation and federal ministers
  12. 3.2. The book keeping technique at combination of the standard system of the taxation and system of the taxation in the form of the uniform tax to the made income in sales efforts
  13. the Single tax on the made income as the legal tool of tax stimulation of subjects of small business