The instruction has been inked by Prime Minister Mikhail Fradkov, RIA Novosti learnt from Government Information Department.
The package of tax-reform bills was approved at the cabinet sitting on April 8.
The key documents in the package intend reforming a single social tax and taxing the oil sector.
The taxation reform of the oil sector intends the introduction of a new scale of export duties on oil and correction of the tax formula on the minerals production.
Now, at the price of oil up to 15 dollars per barrel no export duty is collected; at 15 to 25 dollars per barrel, the duty is up to 35 percent of the difference between the actual price of oil and 15 dollars per barrel; at over 25 dollars per barrel -- an amount not topping 25.53 dollars plus 40 percent of the difference between the actual price and 25 dollars per barrel.
Under the reform, the scale will get an additional price interval between 20 and 25 dollars per barrel. Within this interval, a 45-percent export duty will be fixed. At the oil price exceeding 25 dollars per barrel, the duty will increase to 65 percent.
The main tax exemptions are planned to come not at the expense of the minerals production tax but of the export duties, which will account for about two thirds of the additional tax load at higher prices of oil.
In the minerals-production tax formula, the basic tax rate will be increased from 347 to 400 roubles per tonne of oil. The dollar rate set in the minerals-production-tax calculations at 31.5 roubles will be reduced to 29 roubles in order to made up for the losses from the strengthening of the rouble rate (now the dollar rate is 28.5 roubles). The oil-cost threshold where taxation begins will be increased, in minerals-production-tax calculations, from 8 to 9 dollars per barrel.
Authors of the reform have calculated that realisation of the measures they propose will yield to the budget additionally 900 million dollars at the 24-dollars-per-barrel price of oil, about 2 billion dollars at 27 dollars per barrel.
Moreover, the package of tax bills includes amendments in the Russian Tax Code, intending excise indexing starting in 2005.
The excise rate will be indexed on non-filter cigarettes by 16 percent, and on filter cigarettes by 30 percent.
Indexation on other excise-due commodities will be from 7 to 9 percent.
Excise indexing is adjusted to inflation annually.