МурманшельфИнфо. 2010, N 4 (13).

 îñíîâíîì ïðîèñõîäèò ñîâåðøåíñòâîâàíèå äåéñòâóþùåãî çàêîíîäàòåëüñòâà è ÷àñòè÷íîå èçìåíåíèå íàëîãîâîãî ðå- æèìà.  ÷àñòíîñòè, ê íîâåëëàì ìîæíî îòíåñòè âíåñ¸ííûå â êîíöå 2009 ãîäà èçìåíåíèÿ â Ôåäåðàëüíûé çàêîí «Î êîí- òèíåíòàëüíîì øåëüôå Ðîññèéñêîé Ôåäåðàöèè», ñíèæåíèå ñòàâêè íàëîãà íà ïðèáûëü ñ 24 % äî 20 %, âîçìîæíîñòü ïðè- ìåíåíèÿ ëüãîòû ïî ÍÄÑ ïðè ââîçå òåõíîëîãè÷åñêîãî îáîðó- äîâàíèÿ íå òîëüêî â êà÷åñòâå âêëàäà â óñòàâíûé êàïèòàë, íî ïðè ââîçå ïî ñäåëêàì êóïëè-ïðîäàæè è äðóãèå. «Правовые рифы» шельфовых проектов Âìåñòå ñ òåì, êàê ïîêàçûâàþò íàøè ýêñïåðòíûå èññëåäî- âàíèÿ, äàííûå çàêîíîäàòåëüíûå èçìåíåíèÿ íîñÿò ðàçðîç- íåííûé õàðàêòåð, è, êàê ïðàâèëî, âíîñÿòñÿ «òî÷å÷íî» â îïðå- äåë¸ííûé îòðàñëåâîé íîðìàòèâíûé ïðàâîâîé àêò áåç ó÷¸òà ïîëîæåíèé èíûõ îòðàñëåé çàêîíîäàòåëüñòâà.  ñâÿçè ñ ýòèì, ìîæíî ñôîðìóëèðîâàòü ñëåäóþùèå ïðîáëåìíûå äëÿ èíâå- ñòîðîâ âîïðîñû, óðåãóëèðîâàííûå íåïîëíîñòüþ èëè ÷àñòè÷íî è âîçíèêàþùèå â õîäå ðåàëèçàöèè øåëüôîâûõ ïðîåêòîâ. Íåñìîòðÿ íà èçìåíåíèÿ â çàêîí î êîíòèíåíòàëüíîì øåëü- ôå, ñîõðàíÿåòñÿ íåîïðåäåë¸ííîñòü â îòíîøåíèè ñòàòóñà ïëàòôîðì, áóðîâûõ óñòàíîâîê è èñêóññòâåííûõ îñòðîâîâ, îä- íèì èç ñëåäñòâèé ÷åãî ÿâëÿåòñÿ âîçíèêíîâåíèå âîïðîñà î íå- îáõîäèìîñòè ïîëó÷åíèÿ âëàäåëüöåì ïëàòôîðìû ïîìèìî ðàç- ðåøåíèÿ íà óñòàíîâêó, òàêæå è ðàçðåøåíèÿ íà ñòðîèòåëüñòâî â ñîîòâåòñòâèè ñ ãðàäîñòðîèòåëüíûì çàêîíîäàòåëüñòâîì. Áîëüøàÿ ÷àñòü íàëîãîâûõ ïîëîæåíèé ðàññ÷èòàíà íà áóäó- ùèå ïåðèîäû ïîñëå ââîäà â ýêñïëóàòàöèþ ìåñòîðîæäåíèé, îäíàêî ñ ó÷¸òîì òåêóùåé ýêîíîìè÷åñêîé êîíúþíêòóðû, ãî- ñóäàðñòâåííàÿ ïîääåðæêà âàæíà óæå íà ýòàïå îáóñòðîéñòâà ìîðñêîãî íåôòåãàçîâîãî ïðîìûñëà. Ïî ýêñïåðòíûì îöåíêàì BDO â Ðîññèè, «íàëîãîâûå êà- íèêóëû» ïî ÍÄÏÈ è ñíèæåíèå ñòàâêè íàëîãà íà ïðèáûëü äî 20% ôàêòè÷åñêè íå ïðèâîäÿò ê çàìåòíîìó óâåëè÷åíèþ ðåí- òàáåëüíîñòè øåëüôîâûõ ïðîåêòîâ. Òàêæå â ðàìêàõ äåéñòâó- þùèõ ôîðìóëèðîâîê ïî ïðåäîñòàâëåíèþ íàëîãîâûõ êàíèêóë ïî ÍÄÏÈ âîçìîæíà íåãàòèâíàÿ òðàêòîâêà, ñîãëàñíî êîòîðîé ïðèìåíåíèå ëüãîòû ñòàíîâèòñÿ çàòðóäíèòåëüíûì, à ýôôåê- òèâíûé ñðîê å¸ ïðèìåíåíèÿ (îòñ÷èòûâàåìûé îò äàòû âûäà÷è ëèöåíçèè) ñîêðàùàåòñÿ, åñëè ôàêòè÷åñêàÿ äîáû÷à íåôòè íà- ÷èíàåòñÿ ãîðàçäî ïîçæå äàòû ïîëó÷åíèÿ ëèöåíçèè. Íåîòíåñåíèå êîíòèíåíòàëüíîãî øåëüôà ê òåððèòîðèè Ðîñ- ñèéñêîé Ôåäåðàöèè äëÿ öåëåé ÍÄÑ ïðèâîäèò ê íåâîçìîæíîñòè âîçìåùåíèÿ âõîäÿùåãî ÍÄÑ ïðè îñóùåñòâëåíèè îïåðàöèé íà øåëüôå, ÷òî â ñâîþ î÷åðåäü óâåëè÷èâàåò êàïèòàëüíûå çàòðàòû èíâåñòîðîâ. Íåóðåãóëèðîâàííûì îñòà¸òñÿ â äåéñòâóþùåì çàêîíîäà- òåëüñòâå è âîïðîñ î ìîìåíòå âîçíèêíîâåíèÿ òàìîæåííîé òåððèòîðèè íà èñêóññòâåííûõ îñòðîâàõ è ñòàöèîíàðíûõ ïëàò- ôîðìàõ è òàìîæåííûõ ðåæèìàõ ââîçà òîâàðîâ ïðè èõ íåïî- ñðåäñòâåííîì îáóñòðîéñòâå. Ìàòåðèàëüíî-òåõíè÷åñêîå îáåñïå÷åíèå óñòàíîâêè è ýêñ- ïëóàòàöèè ñòàöèîíàðíûõ ïëàòôîðì íà øåëüôå îáóñëàâëèâà- åò íåîáõîäèìîñòü ñîáëþäåíèÿ àäìèíèñòðàòèâíûõ ïðîöåäóð, ñâÿçàííûõ ñ ïîãðàíè÷íûì êîíòðîëåì, ÷òî ïðèâîäèò ê äîïîë- íèòåëüíûì âðåìåííûì çàòðàòàì è îðãàíèçàöèîííûì òðóäíî- ñòÿì äëÿ ó÷àñòíèêîâ øåëüôîâûõ ïðîåêòîâ. Õîòÿ ôîðìàëüíî, â ñîîòâåòñòâèè ñ çàêîíîäàòåëüñòâîì î øåëüôå, ïðàâà Ðîññèéñêîé Ôåäåðàöèè íå çàòðàãèâàþò ïðà- âîâîé ñòàòóñ ïîêðûâàþùèõ åãî âîä, âîïðîñ î íåîáõîäèìîñòè ïîëó÷åíèÿ ðàçðåøåíèÿ íà âîäîïîëüçîâàíèå îñòà¸òñÿ îòêðû- òûì. Òàêèì îáðàçîì, ïî ìíåíèþ êîíñóëüòàíòîâ BDO â Ðîññèè, â öåëÿõ óñòðàíåíèÿ âñåõ ïðàâîâûõ íåîïðåäåë¸ííîñòåé è ôîð- ìèðîâàíèÿ ïðîçðà÷íûõ àäìèíèñòðàòèâíûõ ïðîöåäóð, ñîâåð- øåíñòâîâàíèå çàêîíîäàòåëüñòâà êàê ìåðà ãîñóäàðñòâåííîé ïîääåðæêè øåëüôîâûõ ïðîåêòîâ äîëæíà íîñèòü ñèñòåìíûé, à íå «òî÷å÷íûé» õàðàêòåð. Ñèñòåìíóþ âçàèìîñâÿçàííîñòü ñóùåñòâóþùèõ â çàêîíî- äàòåëüñòâå íåîïðåäåë¸ííîñòåé è ïðàâîâûõ ïðîáåëîâ ìîæíî ïðîèëëþñòðèðîâàòü íà ïðèìåðå ìîðñêèõ ñòàöèîíàðíûõ ïëàò- ôîðì. Морские платформы Ìîðñêèå ìåñòîðîæäåíèÿ ìîãóò áûòü îáóñòðîåíû ðàç- ëè÷íûìè âèäàìè íåôòåãàçîâûõ ïðîìûñëîâ, â òîì ÷èñëå ñòàöèîíàðíûìè è ïëàâó÷èìè ïëàòôîðìàìè, ñîñòîÿùèìè èç íåñêîëüêèõ ïðîèçâîäñòâåííûõ êîìïëåêñîâ ïîìèìî áóðî- not only for installment and building permissions according to the construction legislation. A large part of tax articles is for the future periods after the beginning of exploitation of the deposits, but with relation to the current economic conjuncture, state support is important already at the stage of starting sea oil and gas production. According to the expert assessments BDORussia, tax holidays for tax on mineral production and the reduction of income tax up to 20 % actually do not lead to any noticeable increase of profits of shelf projects. Also in the frames of existing formulations on tax holidays for tax on mineral production it is possible to have negative understanding, according to which it is difficult to use this benefit, and the effective term of its use (counted from the date of license issue) is cut down, if the factual oil production starts much later from the date of license issue. Not including the continental shelf to the territory of the Russian Federation for VAT purposes leads to impossibility of reimbursement of incoming VAT that in its turn increases the capital investment of investors. Another question that is not solved in the current legislation is about the moment of appearance of customs territory on artificial islands and stationary platforms and custom regimes of goods import for the platform. Material and technical provision of the rig and exploitation of stationary platforms at the shelf explains the necessity of following administrative procedures, connected to border control, and lead to additional time and organizational difficulties for the participants of shelf projects. Though formally, according to the legislation on the shelf, the rights of the Russian Federation do not touch the legal status of the waters covering it, the issues of the necessity of getting a permission for water usage is still open. So according to the opinion of the advisers of BDO Russia, to remove all the legal uncertainties and forming transparent administrative procedures, improving the legislation as a measure of state support of shelf projects should have a systematic, not “point” character. System connection of existing in the legislation uncertainties and legal gaps can be illustrated at the example of sea stationary platforms. Sea platforms Sea deposits can be quipped with different sorts of oil and gas productions, including stationary and floating platforms, consisting of several production complexes except for rigs. Out of our practical experience, within the frames of current legislation, installation and exploitation of sea stationary platforms are related to large amount of legislatively unsolved issues for license holders and (or) owners. So we should start with the fact that the legislation does not contain the definition of a work sea platform, classification of platforms from the point of view of concrete technical characteristics and correlation of this notion with the words artificial island, construction, and installation. In practice it leads for example to either contradictory decisions, or clarifications of authorities about the fact that such platforms upon the consideration of their owners can be registered like sea-going vessels in ships registers. At the same time a clear definition of the status of stationary sea platforms is of great importance for the economy of shelf projects and the possibility of using different contract structures for attracting investors, including foreign. In this article, let’s briefly mention some of possible practical consequences of uncertain legal status of platforms depending on the exploitation stage. During the installation stage one of the key issues is the moment of forming the tax and custom territory during the installation and (building) of platforms. This issue is actual in particular for definition both tax regimes and rule for customs clearance of importing the goods to shelf both from the land part of Russia and from abroad. According to the current legislation works on contraction of platform on the shelf are not covered by VAT tax, that leads to impossibility of reimbursement of incoming VAT during such works and correspondingly, to cost increase during the start of exploitation of the platform December 2010 ¹ 4 (13) MurmanshelfInfo 25