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Vol 152
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Payment system for subsoil use

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
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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).

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  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.

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