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EFFECTIVE REALIZATION OF FISCAL MECHANISMS OF SUPPORT OF THE ENTERPRISES OF OIL MECHANICAL ENGINEERING
Zastupov Andrey Vladimirovich, Samara State Economic University, Samara
E-mail: oiler79@mail.ru
Abstract. The algorithm of actions for creation of effective market mechanisms of stimulation of off-budget investments into geological exploration is offered. Questions of the state support in area of oil mechanical engineering and consecutive realization of a state policy of decrease in tax burden for the enterprises of an oil and gas complex are studied.
Key words: prospecting works, oil production, tax administration, value added tax, oil and gas service, service companies, mechanisms of stimulation of investments.
One of the main problems of oil and gas branch of the Russian Federation -development new and improvement of the existing methods of search and investigation allowing to increase multiply efficiency of prospecting works. There is necessary a development of the effective methods and means of forecasting of a geological section providing identification of lithologic traps, direct detection of hydrocarbons, substantial increase of accuracy and depth of investigation. The advanced technique of spatial seismic exploration using powerful computing and telemetric systems has to become a basis of these methods. Today in Russia about 150 small oil-extracting enterprises to which share falls, by different estimates, 3-5% of oil production work. If the small companies extracting 40-50% of oil enjoy considerable support of the state in the conditions of the simplified taxation (Canada, the USA) in the western countries, in the Russian Federation such practice is absent.
Innovative technologies, with considerably big expenses of financial and material resources are necessary for development of residual reserves of oil on the developed fields and new deposits put into operation, than when using traditional systems of development. The idle well stock led to disbalance of systems of development of fields, selective working off of reserves of the most available oil. The main reason for the transfer of the wells to category idle and preservation - a low output of oil and high water content of production that involves unprofitability of the
companies within the operating tax system. This system is focused on the taxation of high-output fields with a high share of a mountain rent in the price. At the same time, introduction of the VAT as main tax, in the Russian Federation legalized two tax burden:
- for those who works for the domestic consumer;
- for those who takes out raw material resources and works for the foreign consumer.
For the second group of companies, registered in the Russian Federation and working for the foreign consumer, the tax burden is the lowest in the world and makes less than 26%. And these enterprises are exempted from payment of a value added tax. Obviously, excessive taxes increase load of the enterprises working for domestic market of the country, and the established lowest taxes for the export enterprises of oil resources stimulate sale of national wealth in the world. It is also necessary to note that the problem of compensation of the VAT when using a rate of a tax of 0% is generated by established practices of evasion of certain taxpayers from payment of the VAT in domestic market.
Consecutive realization of policy of decrease in tax burden has to affect a value added tax which demands improvement of a technique and practice of collection in the next years. Development of offers on efficiency of collection taking into account ensuring balance of interests of the state and the subsoil user is required. It will allow to expand tax base on the VAT and will increase efficiency of tax administration.
It is obvious that the "flat" scale of the taxation and imperfection of practice of collection of the VAT don't stimulate observance of the design modes of selection of oil, conducting prospecting works and completion of resource base. At the same time, exhaustion of readily available stocks, and also deterioration of structure of resource base of hydrocarbonic raw materials do an actual problem of the fastest reforming and effective regulation of the operating tax system which has to adapt for needs of development of oil-extracting branch of Russia.
However, tax control over correctness of compensation of the VAT to exporters encounters objective difficulties. In practice it is impossible to track payment of the VAT by the supplier in full. It is connected with that the number of the interested participants of process and relative complexity of internal structure of export chains are limited to nothing. Thus counter check of suppliers demands essential costs of tax administration and, most likely, won't give a positive effect [1].
The problem of development of small fields with so-called "heavy" oil demands special attention as from subsoil users, and the state. The fastest carrying out the organizational and economic actions guaranteeing timely implementation of plans of development of the exhausted oil resources is necessary It is efforts directly the states for development of small business in oil production which are expressed in necessary financing of certain types and amounts of works (first of all, prospecting works). It is
introduction of tax eases and privileges, purposeful economic activity of subsoil users.
For creation of effective market mechanisms of stimulation of off-budget investments into geological exploration it is necessary to take the following actions.
1. It is necessary to divide fund of a subsoil into two parts. Subsoil plots with the reconnoitered and previously estimated field stocks, and also subsoil plots within which expected resources are localized have to belong to the first (liquid) part. These are those sites in which studying considerable budgetary funds were made and on which real results are received. Therefore the state can apply for at least partial compensation of own expenses, transferring these sites to use.
It is necessary to carry all other (illiquid) fund of a subsoil to the second part. Its studying is limited to a regional stage or a situation when prospecting works were carried out, but didn't yield serious results. In relation to these sites there is no basis to speak about expenses of the state and their compensation.
2. Approach to management of different parts of the Russian fund of a subsoil has to be essentially various. In relation to liquid subsoil plots the state has to set for itself the following tasks: as much as possible to compensate expenses, to raise private funds in additional exploration and development of these sites, to control production, to provide rational use of stocks. For this purpose quite the ways of regulation provided by the Act of the Russian Federation "About a subsoil" approach. The state at the expense of budgetary funds can also carry out prospecting works on sites of illiquid fund of a subsoil. The competition to private business will allow to resolve finally within several years an issue of geological and economic efficiency of the state investments into geological exploration.
3. Licenses for carrying out prospecting works on sites of illiquid fund of a subsoil have to be granted on the basis of the demand of the potential subsoil user (the principle "the first came - the first received"). Thus procedure of consideration of the demand has to be strictly regulated and to be the simply and available, and the subsoil user has to have opportunity at any time to transfer (to sell) a right of use of a subsoil. The invested funds for performance of prospecting works on a site have to be estimated as a payment for a right of use of a subsoil. If the subsoil user doesn't want or can't conduct prospecting works, the license has to be withdrawn (the principle "work or return to the state").
Thus fight against illegal schemes of minimization of a tax becomes the most important problem of tax administration of the VAT. The state has to promote development of effective fiscal policy in the sphere of subsurface use. Such policy is urged to consider adequately interests of potential investors in favorable conducting prospecting works and accumulation of resource base, urged to compensate own oil production by necessary volumes of a gain of stocks.
The state policy in the field of oil and gas service has to be focused on creation and support of several large domestic corporations of oil and gas service. These
corporations have to be equipped with modern equipment and technology, have to compete among themselves in domestic market and have to realize own marketing strategy in the world market. The part from them has to remain as a part of the oil and gas companies, but with the right of service of third-party customers in the internal and international markets. Other part can be created on the basis of consolidation of the state and private service assets.
Today the question of creation of national corporations on prospecting works and oil and gas production on the water area of the adjacent seas is considered. At creation of oil and gas extraction corporation it is necessary to provide the organization of service company which is capable to provide all cycle of sea services -geophysical surveys of wells, drilling of wells, arrangement of fields and environmental monitoring of environment. This company can have the status affiliated at sea corporation (as it is made in China). She has to look for the application for the opportunities in the world market, besides work in Russia. Thus the share of foreign service in Russia has to be lowered to 3-5%. In the conditions of reduction of volumes of foreign service inflow of the Russian experts who got good experience in the first-class companies of the West will increase [2].
For achievement of goals the state and the oil and gas companies have to increase financing of research works. It will allow to accelerate creation of the latest equipment and technologies of oil and gas service on the land and the shelf. It will be required to connect the corresponding capacity of defense industry complex. The state has to help the enterprises of oil mechanical engineering to re-equip production and to master release of the latest samples of the land and sea oil and gas equipment. It is necessary for internal needs of an oil and gas complex of Russia. It is necessary for expansion of export of hi-tech production that will allow to make national economy less dependent on raw branches.
Literature:
1. Zastupov, A.V. Improvement of system of tax administration in oil sector // Scientific and practical magazine "Economy and Property Management". - Moscow, 2012. - № 4. - C.48-51.
2. Zastupov, A.V. Tendencies of a state and prospect of development of the Russian oil and gas service in modern market conditions // Bulletin of the Samara state economic university. - Samara, 2013. - № 2 (100). - C.41-47.
