财政困境下的俄罗斯矿产资源开采税及政企博弈

发布时间：2018-03-28 06:51

本文选题：俄罗斯　切入点：矿产资源开采税　出处：《俄罗斯东欧中亚研究》2017年05期

【摘要】：自乌克兰危机以来,西方国家持续不断的制裁、国际油价的连续下跌、卢布汇率的大幅贬值,使以能源为主要来源的俄罗斯财政收入急剧下降,国家财政日渐窘迫。为保障国家财政收支稳定,俄政府一方面裁员减支,另一方面不断寻找与开拓新的财源,提高矿产资源开采税税率即是俄政府尝试扩大财政收入来源的一项举措。然而,提高矿产资源开采税税率势必增加石油开采成本,尤其在油价暴跌的情况下,提高税率不仅会增加俄石油企业的税收负担,还会使其在国际竞争中处于更加不利的地位。由此,该政策设想一经披露便遭到俄罗斯石油企业的一致反对,俄政府不得不在税率调整方面作出妥协。由于矿产资源开采税收入的变动不仅关系到俄罗斯财政收入状况,也关乎俄罗斯国家能源经济的发展,本文即选取这一问题进行专题研究。
[Abstract]:Since the crisis in Ukraine, the continuous sanctions imposed by Western countries, the successive falls in international oil prices and the sharp depreciation of the rouble's exchange rate have led to a sharp drop in Russian fiscal revenue, which is the main source of energy. In order to ensure the stability of the state's fiscal revenue and expenditure, the Russian government, on the one hand, laid off staff and reduced expenses, on the other hand, continued to look for and open up new sources of finance. Raising the tax rate on exploitation of mineral resources is an attempt by the Russian government to expand its sources of fiscal revenue. However, raising the tax rate on exploitation of mineral resources is bound to increase the cost of oil exploitation, especially in the light of the collapse in oil prices. Raising the tax rate will not only increase the tax burden on Russian oil companies, but also put them in a more disadvantaged position in international competition. As a result, once the policy idea is disclosed, it has met with unanimous opposition from Russian oil companies. The Russian government has to make a compromise on tax adjustment. Because the change in tax revenue from mineral resources exploitation is not only related to Russia's financial situation, but also to the development of Russia's energy economy. This article selects this question to carry on the special topic research.
【作者单位】：中央财经大学财经研究院;
【分类号】：F416.1;F815.12

【相似文献】