pipelines and export capacity
Газопроводы Газпрома и экспортные мощности
Gas pipelines of West Siberia
Газопроводы Западной Сибири
Export flows of Gazprom
Spot, Gazprom, Brent
Цены на нефть и
End-use price of gas
Russia and USA
Daily gas production
Important Changes in Russian Gas
Most significant changes in the taxation of Russian
gas business became effective on January 1, 2004.
Excise tax on sales to Russian
consumers (15% of revenue net of VAT), CIS (15% of revenue net of VAT and export
tax) and Europe & Baltic States (30% of revenue net of export tax and FSU
transit cost) was eliminated.
Export tax on sales out of the Customs Union
(Kazakhstan, Belarus) was increased from 5% to 30% of revenue.
Mineral production tax was raised from 16.5% of producer price (or
average of $0.70/mcm) to the fixed rate of RUR107/mcm or about $3.80/mcm.
that from January 1, 2005, the mineral production tax rate went up to
RUR135/mcm or $4.81/mcm.
The change of mineral production tax rate
strongly affects the production cost of both Gazprom (see chart) and
Asset tax rose from 2.0% to 2.2% of asset
book value (excluding pipelines).
VAT decreased from 20% to 18%
of net sales price in Russia and CIS.