俄罗斯矿业税制

Russia's Taxation System of Mining Industry

俄罗斯是矿业大国。但无论其国内矿山企业 ,还是国外在俄的投资人士均反映俄罗斯的矿业税负过于沉重。针对这一情况 ,俄罗斯近几年对其税制进行了重大改革 ,主要方式是减少税种 ,降低税额 ,以激活国内企业的生产积极性 ,也为吸引更多的国外投资创造良好的条件。本文介绍了俄罗斯税制的改革情况和矿业税费的具体种类。

Russia is one of major mining countries. However, both domestic mines and foreign investors have reflected that there are excessive taxation in Russia's mining industry. In view of the problem, Russia has made great reform on taxation system for recent years. The main means are to reduce taxation categories and amount, so as to motivate production positivity of domestic enterprise, and to create better environment for attracting more foreign investment. The paper introduces Russia's status in restructuring taxation system and specific categories.