俄罗斯矿业和油气业税费

发布时间：2018-06-10 17:08

  本文选题：俄罗斯 + 矿业　； 参考：《中国矿业》2016年04期

【摘要】：俄罗斯是我国邻国,矿产资源丰富,有巨大的矿业和油气业投资机会。税费是影响矿业和油气业投资的一个主要因素,决定着企业的盈利能力和投资回报率。本文着重分析和讨论了俄罗斯的矿产采掘税(采矿税)、公司所得税、增值税、关税和勘探费等问题,其中,金属矿产采掘税多在6%~8%之间,2015年石油矿产的采掘税为766卢布/t;企业公司税总体为20%,但地方公司税部分可降低,最低可降至13.5%;固体矿产品出口关税大部分低于6.5%,但石油矿产的出口关税最大可为35%。本文目的是为想到俄罗斯投资兴业的中国企业提供相关税费信息和参考。
[Abstract]:Russia is a neighbor of China, rich in mineral resources, with huge investment opportunities in mining and oil and gas industries. Tax and fee is one of the main factors that affect the investment of mining and oil and gas industry, which determines the profitability and return on investment of enterprises. This paper focuses on the analysis and discussion of Russian mining tax (mining tax, corporate income tax, value-added tax, tariff and exploration fees, etc.) Most of the tax on mining of metal minerals is between 6% and 8%. In 2015, the tax on oil and minerals extraction was 766 roubles / t; the corporate tax for enterprises was 20 in general, but the part of local corporate taxes could be reduced. The lowest can be reduced to 13.5; most of the export tariffs on solid minerals are lower than 6.5, but the maximum tariff on oil and minerals can be 35. The purpose of this paper is to provide relevant tax information and reference for Chinese enterprises that want to invest in Russia.
【作者单位】： 国土资源部信息中心;
【分类号】：F815.12;F451.2
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本文编号：2003969