Реформирование системы нефтегазовых природоресурсных платежей в целях привлечения инвестиций : опыт Китайской Народной Республики

Право и политика. 2020. № 3. С. 8–18.

Gleb P., Гао Ю.

The subject of this research consists in the analysis of the experience of the People's Republic of China (PRC) on reform of the system of taxation of oil and natural gas extraction, which can present significant interest for Russian executive branch and researchers in the conditions of reform of Russian natural resource legislation, as well as introduction of the excess profit tax (Article 25.4 of the Taxation Code of the Russian Federation). Moreover, this is the first Russian-language writer article on exploring the content of the new PRC law “On Resource Tax”, which will be enacted from September 1, 2020. Based on the works of Russian, American, and Chinese scholars alongside Russia's and China's legislations, the article employs the method of synchronized and diachronic (historical) comparison and general scientific methods (formal-logical, analysis, synthesis) for determining peculiarities of China's approach towards execution of legal reforms. The following specificities of China's legal reforms were determined: preliminary formulation of goals of the legislative changes at the highest levels of state government, testing of the legislative changes in the territories of separate provinces, priority of goals of national development over budget revenue, adaptation of traditions of China's legal technique to the requirements of foreign investors. The conclusions made in this research can be of interest for lawmakers, as well as all parties interested in comparative legal studies.

Keywords: налогообложение, иностранные инвестиции, налоговая реформа, Китай, China, добыча полезных ископаемых, сравнительное правоведение, экологический налог, taxation, tax reform, природоресурсные платежи, environmental taxes, Foreign investment, comparative law