Gazprom
pipelines and export capacity
![](images/archive/th_fsu1.png)
Газопроводы Газпрома и экспортные мощности
Gas pipelines of West Siberia
![](images/th-yamwsib.png)
Газопроводы Западной Сибири
Export flows of Gazprom
![](images/Terminal-1_th.png)
Экспортные потоки
Spot, Gazprom, Brent
![](images/Spot-Brent-Gazprom_1.png)
Цены на нефть и
газ
End-use price of gas
![](images/archive/US-RUS_th.gif)
Russia and USA
Daily gas production
![](images/archive/prod_th.jpg)
Суточная добыча
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Important Changes in Russian Gas
Business Environment
Taxes
-
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.
-
Note
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
independent producers.
-
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.
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