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Date submitted2016-10-28
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Date accepted2017-01-08
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Date published2017-04-14
Problems of mineral tax computation in the oil and gas sector
- Authors:
- N. G. Privalov
- S. G. Privalova
The paper demonstrates the role of mineral tax in the overall sum of tax revenues in the budget. Problems of tax computation and payment have been reviewed; taxpayers and taxation basis of the amount of extracted minerals have been clearly defined. Issues of rental content of natural resource taxes are reviewed, as well as problems of right definition of the rental component in the process of mineral tax calculation for liquid and gaseous hydrocarbons. One of important problems in mineral tax calculation is a conflict between two laws – the Subsoil Law and the Tax Code of Russian Federation (26 th chapter). There is an ambiguity in the mechanism of calculating amounts of extracted mineral resources – from the positions of the Tax Code and the Subsoil Law. The second problem is in the necessity to amend the mineral tax for oil extraction the same way as it has been done for gas extraction, when characteristics of each field are taken into account. This will provide a basis for correct computation of the natural resource rent for liquid and gaseous hydrocarbons. The paper offers recommendations for Russian authorities on this issue.
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Date submitted2010-07-27
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Date accepted2010-09-06
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Date published2011-03-21
Distribution of groups of trace elements elements by types metasomatic rocks and ores in the Elov nickel deposit
- Authors:
- O. P. Mezentseva
- I. V. Talovina
The article deals with the distribution of groups of trace elements in four selected types of metasomatic rocks and ores in the Elov deposit: chamosite metasomatic rocks and ores, which are three mineral species: a – chamosite, в – clinochlore –brendleyit-chamosite, с – clinochlore-talc-chamosite, goethite metasomatic rocks and ores, nepouite-chrysotile-lizardite metasomatic rocks and ores, and lizardite-chrysotile serpentinites. Also calculated the coefficients of accumulation of trace elements and formulated conclusions about elements are accumulation or elements are weathered of the above types of metasomatic rocks and ores of the Elov deposit.
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Date submitted2010-07-10
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Date accepted2010-09-24
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Date published2011-03-21
Value Δ34S in millerite and genesys of clinochlore-brindleyite-chamosite nickel ores in the Elov supergene deposit (North Urals)
- Authors:
- O. P. Mezentseva
- I. V. Talovina
The article deals with genesis of chamosite zone in Elov supergene nickel deposit after the example of clinochlore-brindleyite-chamosite nickel ore. According to obtained data, isotope ratio 34 S/ 32 S in millerite from these ore type varies from –35,5 to –45,6±0,6 ‰. This value corresponds to sedimentary rocks und testifies surface exogenous genesis of chamosite nickel ores.
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Date submitted2009-09-06
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Date accepted2009-11-10
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Date published2010-06-25
Diagnostic method for measurements of emission parameters of thermoemission cathodes
- Authors:
- A. S. Mustafaev
This article deals with the diagnostic method of emission parameters of thermo emission cathodes by the transverse magnetic field. The knudsen Cs-Ba-diode with the surface ionization are investigated.
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Date submitted2009-09-26
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Date accepted2009-11-21
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Date published2010-06-25
The measurements of emission parameters of tungsten thermo cathodes in plasma energetic equipments
Emission parameters and coefficients of reflection of heat electrons from tungsten thermo cathodes were investigated under nontraditional for emission electronic conditions, when the surface contacts with highly ionized plasma. For measurements plasma diode electron current-magnetic field strength relations were used. Parameter Dj, which characterizes cathode heterogeneity by work function, and coefficient of reflection for policrystallic tungsten and for face 110 tungsten single crystal were measured. Proportion entering in effective reflection coefficient of electrons, reflected immediately from the surface and from potential barrier of spots field was determinate.