Journal issues: 1/2018
27 February, 2018
PROBLEMS OF GEOLOGICAL EXPLORATION STIMULATION IN OIL COMPLEX AND WAYS OF THEIR DECISION
FSBEI HE «USPTU», Ufa, Russian Federation
FSBEI HE «USPTU», Ufa, Russian Federation
In article the necessity of increasing of attention from the state to questions of formation of the factors motivating subsoil users to long-term development and investigation of fields of hydrocarbonic raw materials is proved. It is pointed the need of formation of the system consistent for legislative ensuring oil production covering the whole range of organizational economic problems and relations including maintenance of resource base of the oil complex.
Deterioration of resource base in process of exhaustion of the exploited oil fields, decrease in size and quality of new geological deposits are distinguished from the main internal problems and restrictions of development of oil complex. Need of the solution of organization-legal and economical legal problems as their suspense most makes negative impact on reproduction of inventories of hydrocarbonic raw materials is emphasized. Special attention in article is paid to questions of improvement of the taxation of oil and gas production. In case of the existing tax regime the oil companies are aimed at intensive selection of oil with the minimum costs, develop, as a rule, the most profitable fields and the most productive oil-bearing layers of fields. Besides, conducting high-risk prospecting and evaluation works isn’t stimulated.
Possible measures of the state support in the sphere of business taxation of oil companies holding geological exploration works are considered, their comparative characteristic is given. Assessment of opportunities of use of a procedure for granting of privileges on profits tax within a regional component of this tax to the companies carrying out geological exploration works is given. For increase the efficiency of the similar mechanism the differentiated approach to granting a privilege on profit tax within a regional component depending on scales of activity of the organization subsoil user is offered.
Calculation of released amounts as a result of a privilege application at the rate of 2 % of taxable profit on the example of PJSC «ANC «Bashneft» is presented.
The presented option of privilege granting can be considered as the mechanism of redistribution of a mining rent in favor of the organizations investing in geological exploration and thus promoting accumulation of resource potential of regions. The possibility of simultaneous use of several instruments of stimulation, or their combination is noted.
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financing of geological exploration works; geological exploration; payments for use of subsoil natural resources; profit tax; reproduction of mineral resources; stimulation; tax benefit; tax to extraction of natural resources; воспроизводство минерально-сырьевой базы; геолого-разведочные работы; налог на добычу полезных ископаемых; налог на прибыль; налоговая льгота; платежи за пользование недрами; стимулирование.; финансирование геолого-разведочных работ DOI 10.17122/ogbus-2018-1-25-50 References to this article (GOST) Soloveva I.A., Avdeeva L.A. PROBLEMS OF GEOLOGICAL EXPLORATION STIMULATION IN OIL COMPLEX AND WAYS OF THEIR DECISION // Oil and Gas Business: electronic scientific journal/USPTU. 2018. №1. P.25-50. URL: http://ogbus.ru/issues/1_2018/ogbus_1_2018_p25-50_SolovevaIA_ru.pdf