俄罗斯矿业和油气业税费

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。

Taxation of Mining and Oil & Gas industries in Russia

Russia is our neighboring country and is abundant in mineral resources and has huge opportunities for investment for mining and oil and gas industries. Based on this, the author in this paper briefly introduces the outline and overview of the taxes and fees of the mining and the oil and gas industries in Russia, including mineral extraction tax, corporate income tax, value-added tax, custom duty and exploration fees, with the attempt to provide some relevant information and references for Chinese enterprises which might would like to invest in Russia.