俄罗斯石油工业税收模式与评估

Taxation Model and Evaluation of Russia's Oil Industry

油气行业税收是俄罗斯联邦财政收入的主要来源,主要税种是石油开采税和石油出口税。俄罗斯石油工业现代税收制度的关键参数的分析和俄罗斯主要石油公司的税收负担的调查表明,俄罗斯油气税收法规在动态变化和调整。近些年来,俄罗斯联邦政府继续推进税改行动,进一步降低油气出口关税。鞑靼石油公司作为行业典型,公司的税收是以石油开采税为主的油气税收为主导。俄罗斯税法中规定了石油开采税的计算公式,针对具体油田和油藏的石油开采税采用了优惠系数,使不同开采条件下石油开采税明显不同,目的在于政府支持生产条件艰苦以及各种难动用储量的开发。从计算公式体现出,石油开采税与国际油价和美元兑卢布汇率正相关,反映了国际油价越高和卢布越贬值,俄罗斯财政油气税收越高的基本事实。2000年以来,俄罗斯石油工业经济的基本形势周期性上涨,从2005年到2020年矿产资源开采税对于俄罗斯财政的贡献度的分析表明,俄罗斯经济依赖油气为主的能源工业的结构性特点,以及石油开采税对俄罗斯财政的积极贡献。将俄罗斯石油工业公司和同行业外国公司税收负担进行对比,对总税收在收入中的份额和每桶油当量的税收负担两个指标进行的分析表明,俄罗斯石油公司每桶石油当量的税收负担与外国主要石油公司相当,而总税收在收入中的份额比外国公司明显要高。与外国公司相比,最优资源税理论解释了俄罗斯石油工业税收制度的内在合理性以及缺陷。

The taxation of oil and gas industry is the main source of fiscal revenue of Russian federation.The main taxes are oil exploitation tax and oil export tax.The analysis of the key parameters of modern tax system of Russian oil industry and the survey of tax burdens of major Russian oil companies show that Russian oil and gas tax regulations are changing and adjusting dynamically.In recent years,Russian government has continued to promote tax reforms to further reduce tariffs on oil and gas exports.As a typical example of oil industry,the tax revenue of Tatneft is dominated by oil and gas tax,which is mainly based on oil exploitation tax.The calculation formula of oil exploitation tax is stipulated in Russian tax law,and the preferential coefficient is adopted for the oil exploitation tax of specific oil fields and reservoirs,so that the oil exploitation tax under different exploitation conditions is obviously different,aiming at the government's support for the development of hard-to-use reserves under difficult production conditions.According to the calculation formula,the oil exploitation tax is positively correlated with international oil price and the exchange rate of US Dollar against Ruble,reflecting the basic fact that the higher the international oil price and the devaluation of Ruble become,the higher the oil and gas tax revenue of Russian finance will be.Since 2000,the basic economic situation of Russia's oil industry has risen periodically.The analysis of the contribution of mineral resource exploitation tax to Russia's finance from 2005 to 2020 shows that Russia's economy relies on the structural characteristics of energy industry dominated by oil and gas,and the positive contribution of oil exploitation tax to Russia's finance.Comparing the tax burden of Rosneft with that of foreign companies in oil industry,the analysis of the two indicators,i.e.the share of total tax revenue and the tax burden of per barrel of oil equivalent,shows that the tax burden of per barrel of oil equivalent of Rosneft is similar to that of major foreign oil companies,and the total tax share of revenues is significantly higher than that of foreign companies.Compared with foreign companies,the theory of optimal resource tax explains the inherent rationality and defects of the tax system of Russian oil industry.