本文選題：俄羅斯 + 礦業(yè)�。� 參考：《中國(guó)礦業(yè)》2016年04期

【摘要】：俄羅斯是我國(guó)鄰國(guó),礦產(chǎn)資源豐富,有巨大的礦業(yè)和油氣業(yè)投資機(jī)會(huì)。稅費(fèi)是影響礦業(yè)和油氣業(yè)投資的一個(gè)主要因素,決定著企業(yè)的盈利能力和投資回報(bào)率。本文著重分析和討論了俄羅斯的礦產(chǎn)采掘稅(采礦稅)、公司所得稅、增值稅、關(guān)稅和勘探費(fèi)等問(wèn)題,其中,金屬礦產(chǎn)采掘稅多在6%~8%之間,2015年石油礦產(chǎn)的采掘稅為766盧布/t;企業(yè)公司稅總體為20%,但地方公司稅部分可降低,最低可降至13.5%;固體礦產(chǎn)品出口關(guān)稅大部分低于6.5%,但石油礦產(chǎn)的出口關(guān)稅最大可為35%。本文目的是為想到俄羅斯投資興業(yè)的中國(guó)企業(yè)提供相關(guān)稅費(fèi)信息和參考。
[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.
【作者單位】： 國(guó)土資源部信息中心;
【分類號(hào)】：F815.12;F451.2
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本文編號(hào)：2003969