Submit an Article
Become a reviewer
Vol 152
Pages:
217-220
Download volume:
RUS

Payment system for subsoil use

Authors:
L. I. Iseeva1
I. S. Proshchenkova2
About authors
  • 1 — Associate Professor G.V. Plekhanov Saint Petersburg State Mining Institute. Associate Professor
  • 2 — Research assistant G.V. Plekhanov Saint Petersburg State Mining Institute
Date submitted:
2001-09-03
Date accepted:
2001-10-01
Date published:
2002-04-01

Abstract

Payments for natural resources, taxes, and excise duties are the most important instruments of economic regulation of relations between entrepreneurs, the state, and society. Since January 1, 2002, the law "On the tax on the extraction of minerals" adopted by the State Duma on July 13, 2001 came into force. The analysis of the changes adopted in the framework of this law and its main drawbacks are indicated in the work. Two principally different methods of determination of the mining rent are considered. The replacement of "mining" taxes and excise duties by the mining rent and payment system is proposed. Several variants of quantitative determination of differential mountain rent (natural-value, on the basis of bank interest rate) and methods of its distribution are described (complete or partial withdrawal in favor of the owner; organization of branch rent fund, the funds of which should be used for financial support of enterprises; establishment of Federal Natural Resources Bank of Russia).

Go to volume 152

References

  1. Боярко Г.Ю. Налог на добавленную стоимость в сфере производства минерального сырья // Горный журнал. 2001. № 4.
  2. Налоговый кодекс Российской Федерации. Часть вторая. М: Ось-89, 2002.
  3. Пеезнер М.Е. Пути развития отечественного законодательства о недрах // Горный журнал, 2000. № 8.
  4. Пеезнер М.Е. Рациональное использование минеральных ресурсов в современном недропользовании // Горный журнал. 2002. Лг2 1.
  5. Розовский Ю.В. Горная рента: экономика и законодательство. М.: Экономика, 2000.

Similar articles

Geotechnical and geoecological analysis of the causes of deformation of some architectural and historical monuments in St. Petersburg (on the example of St. Isaac's Cathedral)
2002 O. Yu. Aleksandrova
Impact of drive properties on excavation machine loads
2002 D. A. Zadkov
Numerical modeling of scattering halos of ocean hydrotherms
2002 N. A. Kasyankova
Granite Crown of St. Petersburg
2002 A. G. Bogatyreva
Development of methods for crossing the emission hazardous zones when excavating the third potash layer of the Starobinskoye deposit at full capacity
2002 Yu. G. Sirenko, E. R. Kovalskii
Geochemical characteristics and types of gold occurrences in Finland and Karelia
2002 A. Sh. Karlos