Actual problems of taxation at mining of solid minerals have been developed in the paper. There is description of the shortcomings of the lows. Problems of determining the tax base and tax differentiation for production were considered. Opinions of experts in the field of improving the taxation system in the extraction of solid minerals were presented. Prospects for development of this area were identified.
An innovative mechanism for attracting investments into mineral resource base renewal of oil industry Russian has been developed in the paper. This mechanism includes application of main instruments of subsoil use regulation such as tax instruments and licensing system of soil use. The proposed mechanism is aimed at attracting investments into geological exploration branch and stimulation of greater amount of oil extraction using privileges and stricter monitoring of subsoil use, resulting in more rational use the mineral resource base of oil industry.
In paper there has been developed an economic-organizing mechanism of mineral resource base renewal of Russia's oil industry using financial and tax instruments and licensing system of soil use. The proposed mechanism is targeted on perfecting of soil use managing system, attracting investments into geological exploration branch, stimulating innovation constituent in exploration and extraction of oil, rational use of mineral resource base in oil industry.
In this paper there have been presented an economic-organazing mechanism of the mineral resourse base renewal of Russia's oil industry, which takes into account foreign experience of controlling the mineral resourse base renewal. As a base of oil reserves growth the attraction of investments into geological exploration branch is considered. Also there have been presented basic guidelines of investment attraction into mineral resourse base renewal of Russia's oil industry, which is based on state financing, funds of subsoil users and private investments. To create favourable financing climate in geological exploration branch it has been proposed to improve finance and credit mechanism of subsoil use, the present licensing system and tax policy. The realization of the proposed guidelines of improvement of economic-organazing mechanism of mineral resourse base renewal in Russia's oil industry is considered as a base for ensure the optimal ratio between the amount of extraction and addition to oil extraction.
The paper offers an economic-organization mechanism of reproduction of the mineral resource base in the petroleum industry. The role of petroleum industry in Russian fuel and energy complex and the whole Russian economy is addressed. The paper also gives principal factors restraining the flow of investments into the geological exploration branch. The arrangements have been developed to attract funds into reproduction of the mineral resource base by enhancing financial and loan mechanisms, the licensing system and by reforming the fiscal system of subsoil use.
In the present work the economical mechanism of the renewal of the mineral resource base of Russia is shown, which includes the financing of the geological exploration, the mechanism of licensing and the tax system. Main problems of the mineral resource sector are discussed, the fundamental of which is the imperfect legislative base. Тhe basic directions of perfection of the economic mechanism of renewal of the mineral resource base are offered in view of foreign experience. The key criteria of how to resolve the presented problems the regulation of the development and use of the mineral resource base by State is considered to be.
The article reveals the economic mechanism of reproduction of mineral reserves. The main problems of the mineral resources sector are considered, the main of which is the imperfection of the legislative base. As an example, the main economic indicators of the state unitary enterprise "Petersburg complex geological expedition" are given. A number of measures to improve the efficiency of the subsoil use system in the conditions of modern market relations are proposed. The state regulation of subsoil development and use is considered as the key criterion for solving the identified problems.
The main problems of the geological exploration industry are considered: lack of financing, imperfection of mining and tax legislation. The legal basis for solving these problems should be the state regulation of development and use of mineral resource base. A number of measures are proposed, the adoption of which will lead to a more efficient system of subsoil use.
The main problems of the geological exploration industry are considered: the lack of financing and imperfections in the mining and tax legislation, which do not create favorable conditions for attracting investment in this sector. State regulation of the development and use of the mineral resource base is considered as the main criterion for solving these problems. A number of measures, the adoption of which will lead to a more effective system of subsoil use, are proposed. These are, first of all, reforms in the field of taxation, licensing, insurance market. It is necessary to develop a new national mineral resource policy in the presence of the strictest legislative control by the state.
Among the main problems of subsoil use in Russia at the present time are the drop in production volumes and the reduction of geological exploration works. Insufficient financing of the regions, reduction of opportunities and interest of large mining companies to carry out exploration works make it urgent to increase efficiency of methods of state stimulation and improvement of legislation in order to strengthen the rent principle in taxation and attract small enterprises and foreign investors to the mining business.
