Small business economics in subsurface use

DOI: 10.33917/mic-3.92.2020.77-86

The article considers the state of small business in subsurface use by type of economic activity-mining. It is shown that this type of activity is in the top three in the structure of gross value added in the regions. The commercial and budgetary efficiency of an investment project for the development of a small oil field is considered on a specific example. The expediency of abolishing the mineral extraction tax for small hydrocarbon deposits is justified. The directions of development of unclaimed small oil and gas fields are proposed.

References:

1. The all-Russian classifier of types of economic activity (approved by the Order of Rosstandart from 31.01.2014 № 14-St) (ed. from 14.11.2019) (with ed. and add., Intro. effective from 01.01.2020).

2. Regions of Russia. Socio-economic indicators. 2019: Stat. sat. / Rosstat. M., 2019. 1204 p.

3. Small and medium-sized businesses in Russia. 2019. Stat. sat / Rosstat. M., 2019. 87 p.

4. Federal law № 209-FZ of 24.07.2007 (ed. from 27.12.2019) «On the development of small and medium-sized businesses in the Russian Federation». – Access from the legal reference system «ConsultantPlus».

5. Melekhin E.S., Afonina I.A., Melekhin A.E. Prospects for the development of small and medium-sized mining enterprises in Russia //Microeconomics. 2016. № 2. pp. 103-109.

6. State report «On the state and use of the mineral resource base of the Russian Federation in 2018». Moscow, MPR of Russia, 2019. 370 p.

7. Recommendations of the session «Small and medium-sized oil companies in Russia: problems and solutions». The Federation Council Committee on natural resources and environmental protection and the state Duma Committee on natural resources, environmental management and ecology (Republic of Tatarstan, June 20, 2008).

8. Melekhin A. E. on measures of state support for small and medium-sized enterprises in oil and gas production //Surveying and subsurface use. 2008. № 3. pp. 5-10.

9. Nikolaeva E. V. Small and medium business in the oil and gas complex of modern Russia: problems of formation and ways to overcome them / / Oil, gas and business. 2011. № 1. pp. 11-14.

10. The tax code of the Russian Federation. Part II. (Chapter 26 «mineral extraction Tax», Chapter 25 «corporate income Tax», Chapter 30 «corporate property Tax», Chapter 23 «personal income Tax», Chapter 28 «Transport tax», Chapter 31 «Land tax», Chapter 25.2 «Water tax»). – Access from the legal reference system «ConsultantPlus».

11. Dynamics of the price of Brent oil for March 2020 [Electronic resource]. – Access mode: http://calc.ru >dinamika-Brent/html? date2020-03 (date accessed: 23.03.2020).

12. Exchange Rate of the Central Bank of the Russian Federation [Electronic resource]. – Access mode: http://bankiros.ru >exchange rates>Central Bank of the Russian Federation>USD>dollar exchange rate>2020-03 (date accessed: 23.03.2020).

13. About the prospects for the development of VAT administration in 2020-2023. [Electronic resource]. – Mode of access: http://nalog.ru >rn77/news/activities-fts (date accessed: 23.03.2020).

14. Budget code of the Russian Federation of 31.07.1998 № 145-FZ. – Access from the reference legal system «ConsultantPlus».

15. Federal law № 7-FZ of 10.01.2002 (ed. from 25.06.2012) «On environmental protection». – Access from the legal reference system «ConsultantPlus».

16. Resolution of the Government of the Russian Federation of 28.08.1992 № 632 (ed. from 06.03.2012) «On approval of the Procedure for determining fees and their maximum amounts for environmental pollution, waste disposal, and other types of harmful effects». – Access from the legal reference system «ConsultantPlus».

17. The Federal law from 04.05.1999 № 96-FZ (as amended on 25.06.2012, the) «On protection of atmospheric air». – Access from the legal reference system «ConsultantPlus».

18. Federal law № 212-FZ of 24.07.2009 (ed. from 25.12.2012) «On insurance contributions to the Pension Fund of the Russian Federation, the social insurance Fund of the Russian Federation, and the Federal compulsory medical insurance Fund». – Access from the legal reference system «ConsultantPlus».

19. Novoselov A.L., Staroverov S.V. The Use of small gas fields for the development of small distributed energy in Russia// Mineral resources of Russia. Economics and management. 2013. № 2. pp. 51-53.

20. Passport of the national project «Small and medium entrepreneurship and support individual entrepreneurial initiative» (app. the Presidium of the Council under the RF President on strategic development and national projects (Protocol of December 24, 2018 № 16). Access from legal-reference system «ConsultantPlus».

21. Melekhin E.S., Omarov G.Z. Organizational and legal aspects of stimulating rational subsoil use in the regions based on the development of small mining businesses //Surveying and subsurface use. 2017. № 6. pp. 3-7.