МурманшельфИнфо. 2010, N 4 (13).

Ðåãèîíàëüíûå âëàñòè òåððèòîðèé àðêòè÷åñêîãî ðåãèîíà òàêæå ñòðåìÿòñÿ ñîçäàòü óñëîâèÿ äëÿ ïîâûøåíèÿ èíâåñòè- öèîííîé ïðèâëåêàòåëüíîñòè øåëüôîâûõ ïðîåêòîâ, êàê ïóò¸ì ïðèíÿòèÿ ñîîòâåòñòâóþùèõ íîðìàòèâíûõ ïðàâîâûõ àêòîâ, òàê è íåïîñðåäñòâåííî ïóò¸ì îáåñïå÷åíèÿ äîñòóïà ê èìåþùåéñÿ èíôðàñòðóêòóðå, íåîáõîäèìîé ïðè ðàçðàáîòêå íîâûõ ìîð- ñêèõ ìåñòîðîæäåíèé. Îáðàùàåò íà ñåáÿ âíèìàíèå óòâåðæä¸ííàÿ â ýòîì ãîäó Ñòðàòåãèÿ ñîöèàëüíî-ýêîíîìè÷åñêîãî ðàçâèòèÿ Ìóðìàíñêîé îáëàñòè äî 2025 ãîäà, êîòîðàÿ â êà÷åñòâå îäíîãî èç îñíîâíûõ íàïðàâëåíèé ðàçâèòèÿ òåððèòîðèè ðàññìàòðèâàåò ðåàëèçà- öèþ òàêèõ ñòðàòåãè÷åñêèõ èíâåñòèöèîííûõ ïðîåêòîâ êàê êîì- ïëåêñíîå îñâîåíèå Øòîêìàíîâñêîãî ãàçîêîíäåíñàòíîãî ìå- ñòîðîæäåíèÿ è ðàçâèòèå Ìóðìàíñêîãî òðàíñïîðòíîãî óçëà. Íåñîìíåííî, Ìóðìàíñêàÿ îáëàñòü íà ñåãîäíÿøíèé ìîìåíò îáëàäàåò íàèáîëåå ðàçâèòîé ñèñòåìîé òåõíîëîãè÷åñêèõ ïîð- òîâ, êîìïëåêñîâ ñíàáæåíèÿ è ïåðåðàáîòêè è óçëîâ ëîãèñòèêè, íàó÷íûì è êàäðîâûì ïîòåíöèàëîì ïî ñðàâíåíèþ ñ äðóãèìè ðîññèéñêèìè ðåãèîíàìè, ðàñïîëîæåííûìè âäîëü ïîáåðåæüÿ àðêòè÷åñêèõ ìîðåé. Âìåñòå ñ òåì, èíôðàñòðóêòóðà, ñîçäàí- íàÿ åù¸ â ñîâåòñêèå âðåìåíà, çà÷àñòóþ íóæäàåòñÿ íå òîëüêî â ìîäåðíèçàöèè, íî è â ñòðóêòóðíîì è êà÷åñòâåííîì èçìåíå- íèè ñ ó÷¸òîì èñïîëüçîâàíèÿ íîâûõ òåõíîëîãèé, â òîì ÷èñëå òàê íàçûâàåìûõ «áåçëþäíûõ» è «ìîäóëüíûõ». Ðåçóëüòàòû ýêñïåðòíûõ ðàáîò BDO â Ðîññèè ïîêàçûâàþò, ÷òî óñïåøíîå îñâîåíèå êîíòèíåíòàëüíîãî øåëüôà âîçìîæíî òîëüêî ïðè óñëîâèè ñîçäàíèÿ áëàãîïðèÿòíîãî èíâåñòèöèîí- íîãî êëèìàòà, óñòàíîâëåíèÿ ñòàáèëüíîãî íàëîãîâîãî ðåæèìà è ôîðìèðîâàíèÿ ñèñòåìû ìåð ãîñóäàðñòâåííîé ïîääåðæêè. Ïî ýêñïåðòíûì ðàñ÷¸òàì BDO â Ðîññèè, â äîëãîñðî÷íîé ïåðñïåêòèâå ïðè öåíå 50 äîëëàðîâ ÑØÀ çà áàððåëü íåôòè áåç ôîðìèðîâàíèÿ ñèñòåìû ìåð ãîñóäàðñòâåííîé ïîääåðæêè ðåíòàáåëüíûì ÿâëÿåòñÿ òîëüêî Áàëòèéñêèé ðàéîí. Î÷åâèäíî, ÷òî ïîâûøåíèå èíâåñòèöèîííîé ïðèâëåêàòåëüíîñòè øåëüôî- âûõ ïðîåêòîâ àðêòè÷åñêèõ ìîðåé âîçìîæíî òîëüêî ïðè ñîîò- âåòñòâóþùåé ïîääåðæêå ñî ñòîðîíû ãîñóäàðñòâà. Ïðè ýòîì îïòèìàëüíàÿ ñîâîêóïíîñòü ìåð ãîñóäàðñòâåííîé ïîääåðæêè äîëæíà îäíîâðåìåííî îáåñïå÷èâàòü óâåëè÷åíèå îáú¸ìîâ áþäæåòíûõ ïîñòóïëåíèé îò ðåàëèçàöèè íîâûõ ïðîåêòîâ è ïî- âûøåíèå çàèíòåðåñîâàííîñòè ÷àñòíûõ èíâåñòîðîâ. Меры государственной поддержки Ôîðìèðîâàíèå ñèñòåìû ìåð ãîñóäàðñòâåííîé ïîääåðæêè øåëüôîâûõ ïðîåêòîâ, ïî íàøåìó ìíåíèþ, íåîáõîäèìî îñó- ùåñòâëÿòü ïî íåñêîëüêèì ñëåäóþùèì íàïðàâëåíèÿì: 1. Ñîâåðøåíñòâîâàíèå äåéñòâóþùåãî çàêîíîäàòåëüñòâà - ìåðû, íàïðàâëåííûå íà óñòðàíåíèå ïðàâîâûõ ïðîáåëîâ è íå- îïðåäåë¸ííîñòåé, ñâÿçàííûõ ñ îñóùåñòâëåíèåì õîçÿéñòâåí- íîé äåÿòåëüíîñòè íà øåëüôå, ñíèæåíèå èíâåñòèöèîííûõ ðèñêîâ è óñòðàíåíèå ïîëîæåíèé, ïðèâîäÿùèõ ê íàëîãîâîé è òàìîæåííîé äèñêðèìèíàöèè îïåðàöèé, ñâÿçàííûõ ñ îñâîåíè- åì øåëüôà. 2. Óñòàíîâëåíèå áëàãîïðèÿòíûõ íàëîãîâîãî è òàìîæåííîãî ðåæèìîâ - ìåðû, ïðåäóñìàòðèâàþùèå ïðåäîñòàâëåíèå ðàç- ëè÷íûõ íàëîãîâûõ è òàìîæåííûõ ëüãîò ïî îïåðàöèÿì, ñâÿçàí- íûì ñ îñâîåíèåìøåëüôà, ñ öåëüþ îáåñïå÷åíèÿ ïðèåìëåìîãî óðîâíÿ ðåíòàáåëüíîñòè èíâåñòèöèîííûõ ïðîåêòîâ è óðîâíÿ áþäæåòíûõ ïîñòóïëåíèé. Ïðè ýòîì îñíîâíûì ïðèíöèïîì â õîäå îïðåäåëåíèÿ òàêèõ ìåð ãîñóäàðñòâåííîé ïîääåðæêè äîëæíî ñòàòü ñîáëþäåíèå áàëàíñà ãîñóäàðñòâåííûõ è ÷àñò- íûõ èíòåðåñîâ. Ïðè ýòîì, ïðè ðåàëèçàöèè øåëüôîâûõ ïðîåêòîâ, âîçìîæíî èñïîëüçîâàòü òàêîé èíñòðóìåíò êàê îñîáûå ýêîíîìè÷åñêèå çîíû, êîòîðûå ïðåäóñìàòðèâàþò îñîáûå ðåæèìû ïðåäïðèíè- ìàòåëüñêîé äåÿòåëüíîñòè, â òîì ÷èñëå ïóò¸ì ïðåäîñòàâëåíèÿ îïðåäåë¸ííûõ íàëîãîâûõ ëüãîò. Âìåñòå ñ òåì, â íàñòîÿùåå âðåìÿ ïðèìåíèòåëüíî ê äåÿòåëüíîñòè ïî äîáû÷å è ïåðåðàáîò- êå ïîëåçíûõ èñêîïàåìûõ äàííûé èíñòðóìåíò èìååò ðÿä çàêî- íîäàòåëüíûõ îãðàíè÷åíèé, óñòðàíåíèå êîòîðûõ òàêæå ìîãëî áû áûòü îòíåñåíî ê ìåðàì ãîñóäàðñòâåííîé ïîääåðæêè. 3. Áþäæåòíîå ôèíàíñèðîâàíèå - â êà÷åñòâå îäíîé èç ìåð â ðàìêàõ ýòîãî íàïðàâëåíèÿ ìîæåò áûòü ïðåäóñìîòðåíî ïðÿ- ìîå ñóáñèäèðîâàíèå îòäåëüíûõ âèäîâ êàïèòàëüíûõ çàòðàò ïî îñâîåíèþ øåëüôà, íàèáîëåå îáðåìåíèòåëüíûõ äëÿ èíâåñòî- ðîâ, íàïðèìåð, ïîèñêîâî-ðàçâåäî÷íûõ ðàáîò. Ñïðàâåäëèâîñòè ðàäè, íåîáõîäèìî îòìåòèòü, ÷òî çà ïî- ñëåäíèå òðè ãîäà ñèñòåìà ìåð ãîñóäàðñòâåííîé ïîääåðæêè øåëüôîâûõ ïðîåêòîâ ïðåòåðïåâàåò íåêîòîðûå èçìåíåíèÿ. It is alsoworthmentioning the Strategy for social and economic development of Murmansk region up to 2025 approved this year, that as one of the priority directions of the territorial development is considering the implementation of such strategic investment projects as complex development of Shtokman oil and gas field and the development of Murmansk transport hub. No doubt that Murmansk region at the present moment has the most developed system of technological ports, supply complexes, and logistic hubs, scientific and staff potential compared with other Russian regions located along the Arctic seas coast line. At the same time the infrastructure created in the Soviet time very often needs not only modernization, but structural and qualitative upgrade, considering the use of new technologies, including so called people-free and module. The results of expert work of BDO Russia show that successful development of continental shelf is possible only on the condition of creation of favorable investment climate, setting a stable tax regime and forming a system of measures of state support. According to expert calculations of BDO Russia, in the long- term perspective with the price of 50 USD per oil barrel and without state support measures the only region profitable is the Baltic region. It is obvious that increasing investment attractiveness of shelf projects of Arctic seas is only possible with the proper support from the state. The optimal amount of state support measures should at the same time provide the growth of the amount of budgetary incomes for the implementation of new projects and increasing interest from the private investors. State support measures In our opinion the forming of a system of state support measures for shelf projects should be done in the following direction: 1. Improving the current legislation – measures, directed towards removing legal gaps and uncertainties, connected with shelf activities, decreasing investment risks and removing rules leading tax and custom discrimination of shelf related operations. 2. Setting favorable tax and custom regimes - these are measure, including various tax and custom benefits for shelf related activities, to ensure a proper level of profit of investment projects and the level of budget income. The main principle for defining the measures of state support should be maintaining the balance of state and private interests. In implementation of shelf projects it is possible to use such instrument as special economic zones, that include special regimes of entrepreneurial activity, also by giving certain tax benefits. At the same time this instrument has some legislative limitations concerning the production and processing of fossil fuels, removing such barriers can also be regarded as a state support measure. 3. Budgetary financing – as one of the measures in this direction can be direct subsidies of some types of capital investments for shelf development, most costly for investors, for example research works. We should also mention that during the last three years the system of state support measures for shelf projects has undergone some changes. Mainly it is improving the current legislation and partial change of tax regime. In particular, the news are amendments to the Federal Law “On the continental shelf of the Russian Federation” in the end of 2009, reducing the income tax from 24 % to 20 %, possibility to apply VAT benefits for import of technological equipment, not only as a part of capital asset, but also on purchase contracts and so on. Legal reefs of shelf projects At the same time as our expert research show, this legislative changes are not synchronized and are introduced to a certain legislative act without considering the positions of some legislative acts. So we can formulate the following issues that can be problematic for investors, that are not solved and can appear during the implementation of shelf projects. Despite the amendments to the law on continental shelf, there is some uncertainty concerning the status of platforms, drilling rigs and artificial islands, one of the consequences of which is the issues of the necessity of getting permissions by the rig owner 24 äåêàáðü 2010 ¹ 4 (13) ÌóðìàíøåëüôÈíôî