ЭКОНОМИЧЕСКИЕ НАУКИ (08.00.00)

Необходимо создать более эффективную систему налогообложения крупных предприятий России, которые обеспечивают основную часть налоговых доходов бюджета. Одной из ключевых задач государства должно стать формирование эффективного налогового механизма, позволяющего влиять на деятельность крупных предприятий России. При этом государство напрямую заинтересовано в том, чтобы обеспечить функционирование ведущих предприятий России как ресурса формирования доходов бюджетной системы. Действенный и качественный налоговый механизм, сочетающий методы налогового регулирования, налогового контроля и налогового стимулирования, является основой эффективного государственного управления.

Functional account obligations of Social Insurance Fund of the Russian Federation are form the realization of important constitutional rights to social security in the event of disease, disability, birth of children, to health protection, etc. for the economically active population in Russia. It seems appropriate the composition and quality analysis of government guarantees the declared government and entrusted to Social Insurance Fund of the Russian Federation, and the analysis of their correspondence with social protection international standards.

The current system of the gas enterprises' taxation requires revision of the differential rent bite procedure. Implementation of the new mechanism is determined by the introduction of the ad valorem rate of the mineral extraction tax for the natural gas production, which considers gas sales price level, geological and engineering specifics of the gas fields and ensures more fair distribution of the rent revenue. The article substantiates relevance of the ad valorem rate of the mineral extraction tax for the natural gas production industry and introduces a methodology of the rate calculation when computing the mineral extraction tax for the gas production enterprises.

The problems arising with financing of the companies, are caused by inaccessibility of sources of at-traction of financial resources and absence of effective system of a choice of these sources. In this connection it is necessary to develop existing in the Russian both foreign theory and practice methodical approaches to a choice of effective and accessible sources of financing of activity of the companies.

Analysis of the financing of prospecting works in accordance with a long-term program of study of the subsoil and reproduction of the mineral resource base of Russia based on the balance of consumption and reproduction of mineral resources until 2020, reveals the following conclusions: the impact of the global financial crisis on the realization of the program; government priorities in the area of reproduction and production of hydrocarbons are the continental shelf, Eastern Siberia and the Sakha Republic (Yakutia); the main source in the reproduction of hydrocarbons is means of subsoil users whose purpose is to increase the reserves of producing fields. Oil-producing enterprises in Russia are experiencing a significant shortage of investment resources, including the reproduction of hydrocarbon reserves. The authors systematize the causes of low-level investment in the reproduction of stocks of raw materials in traditional and new oil and gas provinces from the point of view of the subsoil users. For traditional oil and gas fields they are: increase of the share of hard-stocks; increase of the share of small and medium-sized fields; exhaustion of oil and gas reserves at depths of up to 3 km. As a consequence we have a decrease in profitability and an increase in cost of extracted products. Deposits of new oil and gas provinces do not have sufficient geological information; and there are areas with almost complete lack of production and transportation infrastructure that reduces the demand for these license areas from the subsoil users. It is suggested to establish the Fund of reproductive and technological innovations in the mineral resource complex. The authors define reproductive innovation as a new modern technology to ensure the rational and efficient use of natural resources, the realization of which involves active interaction between the state and subsoil users. The source of financial support of the Fund will be an additional tax, which would depend on the stage of field exploration and the size of subsoil user. The requirements and directions for use of the Fund means are the search for and exploration of mineral resources on an undistributed subsoil fund by a state geological company, business support in the cyclical downturn of the economy, creation of new reproductive technologies and innovations in order to preserve the mineral resource base and sustain demand for hydrocarbons in conditions of innovative economy

Non-commercial organizations are organizations, which do not make extraction of profit the main objective of the activity and do not distribute their profit between participants. The main feature of non-commercial organizations distinguishing them from other managing subjects is the public character of activity. Non-commercial organizations, solving various social problems, play a considerable role in economy of the developed foreign countries due to the favourable legislative, economic and administrative conditions for successful growth and development that are created for them, various forms of support are carried out. In the Russian Federation the economic potential of non-commercial sector is not revealed yet. One of the reasons of the weak economic activity of non-commercial organizations is the imperfect system of their taxation. The existing system of taxation of non-commercial organizations in Russia is characterized by the absence of the system approach to taxation of non-commercial organizations, which creates a set of difficulties, both for noncommercial organizations and for donors and philanthropists; the inflow of means to the social sphere thereby is limited. Tax privileges for non-commercial organizations in Russia do not have a system character yet and are provided either for certain categories of taxpayers, or on separate types of tax. The article discusses the basic theoretical and methodical approaches to reforming the tax system for non-commercial organizations in Russia. Opinions of experts in the field of taxation are directed at modification of the existing system of taxation by increase in tax privileges and introduction of a new special mode for non-commercial organizations. Non-commercial organizations in Russia are offered to make use of the positive experience of foreign countries, in particular the experience of the USA including application of a sliding scale of rates of taxation for creation of new tax conditions, considering the specificity of all the categories of taxpayers and based on various approaches to definition of public advantage and the corresponding kinds of the performed activity. Directions of updating of the system of taxation of non-commercial organizations, based on ordering and streamlining of structure of tax preferences depending on kinds of non-commercial activity are offered. As the major factor of developing the focused noncommercial organizations socially the authors see the necessity of working out of the concept of taxation of non-commercial organizations, having defined its basic principles, problems, directions of development and ways of realization

Система налогообложения недропользователей в Российской Федерации требует дальнейшего реформирования в целях повышения её инвестиционно-воспроизводственного и экологического эффектов. Предлагается модель налогообложения нефтедобывающих предприятий, основанная на изменении уровня налоговой нагрузки и режимов недропользования в зависимости от вида месторождения и стадии его разработки. Также предлагается новая система предоставления налоговых льгот по налогу на добычу полезных ископаемых.

The system of taxation of subsoil users in the Russian Federation calls for further reform in order to enhance its investment, reproduction and environmental effects. This article proposes a model of oil companies' taxation, based on changes in levels of taxation and modes of resource use, depending on the type of the field and its stage of development. Also a new system of providing tax incentives for tax on mining is proposed.