Biographies Characteristics Analysis

destructive currents. The main methods of activity of destructive organizations and trends

Federal Agency for Education

State educational institution higher vocational education

Ufa State Oil Technical University»

Chair accounting and audit


"The current state of the oil industry in Russia"


Completed:

student V.A. Pegova

Checked by: A.M. Rogacheva




Introduction

1. The place of the oil industry in the Russian economy

1.1 Structure and geography of Russian exports

1.2 Overview of the oil production market in Russia

1.3 Investment attractiveness of Russian oil companies

2. Problems of the oil industry in the Russian Federation

2.1 Factors affecting the domestic market

2.2 Service crisis

2.3 Lack of investment in the Russian oil industry

3. Prospects for the development of the oil complex of the Russian Federation

3.1 Oil and crisis. Forecast of oil production in Russia until 2015 in a crisis

3.2 Overcoming the crisis

Conclusion

List of sources used



At present, the oil sector of the fuel and energy complex of Russia is one of the most stable operating industrial complexes of the Russian economy.

The oil complex today provides a significant contribution to the formation of a positive trade balance and tax revenues to the budgets of all levels. This contribution is significantly higher than the share of the complex in industrial production. It accounts for more than 16% of Russia's GDP, a quarter of tax and customs revenues to the budgets of all levels, as well as more than a third of foreign exchange earnings coming to Russia.

Such high rates are associated with significant resource and production potential of the oil industry. About 13% of explored oil reserves are concentrated in the bowels of Russia. These resources are located mainly on land (about 3/4). Approximately 60% of oil resources come from the regions of the Urals and Siberia, which creates potential opportunities exports, both in the western and eastern directions. The country's economy consumes only less than a third of the oil produced (including products of its processing).

Oil production in the country is carried out by more than 240 oil and gas producing organizations, and 11 oil producing holdings, including OAO Gazprom, provide more than 90% of the total production volume.

Thus, the oil industry plays a huge role in the Russian economy and is always a hot topic. The strategic task of the development of the oil industry is a smooth and gradual increase in production with stabilization of its level in the long term.

NK Yukos is the leader in oil production among Russian companies, one of the main exporters of oil and, undoubtedly, plays a significant role in the development of the oil complex of the Russian Federation.

The purpose of this essay is to review and analyze the state of the oil industry in Russia.


1.1 Structure and geography of Russian exports


The value of Russian exports in critical depend on the dynamics of world prices for fuel and raw materials. Accordingly, in favorable years (1995–1996, 2000), exports grow, and when the world situation worsens (1998, 2001), it falls. In 1999–2000 Against the background of rising world prices for domestic energy resources and other types of raw materials, deliveries of goods in physical terms increased significantly. In 2000, products were exported to a record amount - about 106 billion dollars, including more than 91 billion dollars were shipments to non-CIS countries. Due to the deteriorating market conditions, the volume of deliveries in 2001 decreased, but still exceeded the 100 billion mark.

The geographic structure of exports is dominated by the European region, including the European republics of the former USSR, with a total of almost 70% of all deliveries in 2000. The largest export market for Russia is the European Union, followed by the former socialist states of Central and Eastern Europe (CEE), which pressed into 2000 other groups of countries. Today, the EU and CEE account for the vast majority of all domestic energy exports, which, taking into account the growth in their cost, has recently significantly strengthened the position of these states in Russia's foreign trade.

At the same time, the importance of the countries of the Asia-Pacific region, primarily the United States and Japan, has decreased. At the same time, China has become the most important consumer of Russian goods in the region.

The largest export partners of Russia in the far abroad are Germany, Italy, China, the USA, the Netherlands, Great Britain and Poland, in the CIS - Ukraine, Belarus and Kazakhstan.

During the 90s of the last century, there was an increase in the fuel and raw material orientation of Russian exports, with a significant reduction in the share of finished products - from about a quarter at the beginning of the decade to about 12% at the end of the period. The largest share traditionally falls on mineral fuels - an average of 45-50%, followed by metals and precious metals. stones - about 25%, machinery and equipment - about 10%. In general, industrial products account for 95% of all national exports.

Currently, Russia has the highest coefficients of international specialization (the ratio of the share of a particular commodity group in Russian exports to the share of the corresponding goods in world exports) in the fuel and raw material niche (5–6 for mineral fuels, about 3 for metals), then as in trade in chemical products, the corresponding indicator is already much lower (about 0.9).

Export of oil from Russia to non-CIS countries in January-March 2009 remained at the level of January-March 2008 and amounted to 51 million tons.

Physical volumes of export of oil products for 3 months current year increased by 12.1%, including: gasoline - 32.8%, diesel fuel - by 11.7%, fuel oil - by 12.7%.

The cost volume of fuel and energy products exported to non-CIS countries in January-March 2009 compared to the same period in 2008 decreased by 51.7%.

According to customs statistics, in the commodity structure of exports to non-CIS countries, the share of fuel and energy products for 3 months of 2009 amounted to 67.9% of the total exports to these countries (in January-March 2008 - 73.1%).

The physical volumes of oil supplies to the CIS countries for 3 months amounted to 4.083 million tons, which is 5.5% higher than in 2008.

Compared with January-March last year, exports (physical volumes) of petroleum products fell by 25.8%, including: diesel fuel - by 50.7%, fuel oil - by 45.1%.

The cost volume of fuel and energy products exported to neighboring countries decreased by 59.6% over 3 months compared to the same period in 2008.

In the commodity structure of exports to the CIS in January-March 2009, the share of products of the fuel and energy complex amounted to 35.9% of the total exports to these countries (in January-March 2008 - 44.8%).

According to the FCS, export natural gas from the Russian Federation for 3 months of this year reached 21.5 billion cubic meters. m. Including, gas exports to non-CIS countries fell by 61% and amounted to 18.6 billion cubic meters. m. Gas supplies to the CIS decreased by 49.8% - to 2.9 billion cubic meters. m.

Gas export from Russia in January-May 2009 decreased by 47.7% compared to the same period in 2008. and amounted to 49.1 billion cubic meters. m, including in May 2009. gas exports decreased by 26.3% - to 13.7 billion cubic meters. m.

Gas export to non-CIS countries in January-May 2009 amounted to 37.6 billion cubic meters. m, which is 50.2% lower than in January-May 2008. In May, gas exports to non-CIS countries decreased as compared to May 2008. by 23.2% and amounted to 11.3 billion cubic meters. m. To the CIS countries in January-May 2009. 11.5 billion cubic meters were exported m of gas (decrease by 37.8% against the corresponding period of 2008), including in May - 2.4 billion cubic meters. m (decrease by 37.7%). Gas supplies to Belarus (the main consumer among the CIS countries) amounted to 65% of the level of January-May 2008, Russian gas supplies to Moldova in the first quarter were replaced by Central Asian gas.

The main reason for the drop in demand for Russian gas is the high current contract prices, which are tied to the price of oil six months ago. European consumers began to reduce the consumption of Russian gas and reorient themselves to other suppliers (Norway, Algeria), who sell gas on the basis of wholesale contracts, that is, in real time, and take gas from their own storage facilities, the ministry notes.

The share of exports in the total volume of gas production in Russia in January-May 2009 decreased to 20.7% against 31.9% in January-May 2008. (In May it increased to 34.2% against 33.1% in May 2008). January-May 2009 the decline in gas production continued: it decreased by 19.2% - to 238 billion cubic meters. m.

Major countries in the world exporting oil:

Saudi Arabia 9.0 million barrels per day.

Russia 6.4 million barrels per day.

Norway 2.8 million barrels per day.

Iran 2.72 million barrels per day.

United United Arab Emirates 2.4 million barrels per day.

Kuwait 2.3 million barrels per day.

Venezuela 2.1 million barrels per day.

Algeria 1.8 million barrels per day.

Mexico 1.75 million barrels per day.

Libya 1.5 million barrels per day.

1.2 Overview of the oil production market in Russia


Oil production in the country is carried out by more than 240 oil and gas producing organizations. 11 oil producing holdings provide more than 95% of the total production volume. The main production regions are the West Siberian deposits discovered back in the 1960s and 1970s, which account for 68.1% of the total annual production. The second in the country in terms of oil production - the Volga-Ural region - is in the late stage of developing productive fields and is characterized by fading production, which will begin to decline in the next few years.

The oil refining segment is underdeveloped. (refinery). The degree of depreciation of domestic refineries is 65%, and the load is less than 80%. Only Lukoil's capacity utilization rate approached 95%, while Surgutneftegaz's Kirishi refinery is operating at its capacity limit with almost 100% utilization.

Among the Russian commodity giants, LUKOIL traditionally holds the leading position in terms of oil and gas production. Last year, the company produced 76.9 million tons (563 million barrels) of oil and gas equivalent, which is 10% more than its closest competitor, Yukos (69.3 million tons), and this is without taking into account foreign divisions of LUKOIL, whose production amounted to 2.9 million tons. This is followed by Surgutneftegaz (49.2 million tons), Tatneft (24.6 million tons), TNK (37.5 million tons) and Sibneft with a production of 26.3 million tons. The state-owned Rosneft, with a production of 16.1 million tons, occupies only eighth place, behind SIDANCO (16.2 million tons). In total, the "big eight" of the largest oil companies in Russia account for 83% of oil and gas equivalent production.

There are three types of large oil companies in Russia today. The first are integral part and in many ways the basis of financial and industrial groups. These include Yukos, TNK, SIDANKO, Sibneft. These oil companies are managed by people from the financial and banking environment. Accordingly, their strategy focuses mainly on financial results.

The second type includes companies led by managers nurtured and nurtured by the oil and gas industry. First of all, these are LUKOIL and Surgutneftegaz. In their activities, these corporations are guided by industry priorities: improving the efficiency of oil production and the use of wells, resource conservation, and social protection of workers.

Finally, the third group of companies includes those managed by important role the state still plays, represented by central (100% state-owned Rosneft) or regional (Tatneft and Bashneft) authorities. According to experts, these representatives of the oil industry are much inferior to VIOCs of the first two types both in terms of financial efficiency and industry indicators.

These three types of companies differ from each other primarily in their approach to the use of subsoil. While Yukos and Sibneft, focused on maximum production efficiency, try to work only on wells with the maximum flow rate and, accordingly, with the highest return on investment, then LUKOIL and Surgutneftegaz continue to operate wells, even if the output becomes low.

It is known that over the past 10 years, the Russian oil industry has demonstrated the achievement of undeniably fantastic results, unexpected for the whole world. During this period, the production of liquid hydrocarbons (oil + condensate) increased from 305.3 million tons (1999) to a maximum of 491.3 million tons (2007), or 1.6 times with an increase in development drilling from 5.988 million m to 13.761 million m/year. By the end of 2007, the operating well stock was increased to 157.1 thousand wells, of which 131.3 thousand wells were in operation, 25.8 thousand wells, or 16.4% of the operating stock, were in the non-operating well stock.

As of 01.09.2008, there were 158.3 thousand wells in the operational fund of the oil industry of the Russian Federation, of which 133.5 thousand wells (or 84.3%) were in operation, and 24.8 thousand wells in the idle fund. The average daily oil production in August 2008 was at the level of 1341.8 thousand tons/day, on average for January-August 2008 – 1332.9 thousand tons/day.

During 8 months of 2008, production drilling footage amounted to 9.9 million m, new wells commissioned - 3,593. .PCS.

Thus, the pre-crisis situation in the oil industry Russian Federation was stable enough and characterized by high results.

It should be noted that 2007 turned out to be the second year in history with the maximum, “peak” (491.3 million tons) oil production, since in 2008 (according to the author’s preliminary estimate) it decreased to 488 million tons or ~ by 0.7%.

For 2007 - 2008 approximately the same number of meters of rock was drilled as in the previous 3 years (2004-2006). However, due to this, there was no increase in oil production in 2008 at all, since all significant production from new wells went to compensate for the drop in the carryover well stock due to its accelerated watering. It can be stated with certainty that by 2008 all any significant reserves for increasing oil production from the old fund had already been used up.

In 2008 Russia produced 488 million tons of oil, which is 0.7% less than in 2007.

Gas production in May 2009 amounted to 40 billion cubic meters. m, which is 28.7% lower than in May 2008.

Gas consumption in Russia in January-May 2009 amounted to 202.4 billion cubic meters. m of gas (a decrease of 7% compared to January-May 2008), including the United Energy System of Russia - 69 billion cubic meters. m (decrease by 6.4%).

Production of oil and gas condensate in Russia in January-February 2009 decreased by 2.1% compared to the same period in 2008. and amounted to 78.46 million tons (9.78 million barrels per day).

In February, oil production in Russia fell by 9.4% compared to January this year. - up to 37.14 million tons

A group of enterprises located in Bashkiria. Includes Bashneft with an annual production of 11.5 million tons of oil per year, four refineries with a total processing capacity of more than 20 million tons of oil per year, Bashkirnefteprodukt (a network of 317 filling stations). Sistema-Invest OJSC (65% controlled by AFK Sistema) acquired blocking stakes in these companies in 2005 for $600 million. In November 2008, Sistema received the rights to manage funds that own controlling stakes in BashTEK enterprises. In April 2009, the company bought shares from these funds for $2 billion.

1.3 Investment attractiveness of Russian oil companies


The investment attractiveness of Russian oil companies is determined primarily by world oil prices. If they are at high levels, then corporations will be able to show good profits and pay shareholders large dividends. If oil prices go down, then the situation may change radically, and then the shares of oil companies will become the first contenders to become market outsiders.

However, today most experts predict quite favorable price dynamics for Russia in the world energy markets. According to analysts' consensus, oil prices this year will not go beyond the price range of $22-25 per barrel. This level allows us to count on the fact that the oil industry will have enough funds to prepare for a possible decline in oil prices next year.

According to market participants, in order for oil companies not to have problems with investment resources for their own development, raw material prices should stay above $16 per barrel. A decline to this level, of course, will not mean the “instant death” of the industry either, it will simply have to cut investments in exploration and development of new deposits, and it may be possible to postpone acquisitions altogether.

Shares of oil companies were initially market leaders. Oil industry outperforms other sectors both in terms of capitalization and liquidity. This situation is explained by the exceptional importance of this industry for the country's economy and the emergence of giant oil companies that are larger than any other Russian companies.

The fall in black gold prices by a quarter since the end of August has reduced the investment attractiveness of Russian oil companies. The financial results of the last quarters will not be as brilliant as at the beginning of the year. But the shares of the oil industry are still of interest to investors.

LUKOIL remains among the favorites thanks to its loyalty to the state and the high level of transparency and corporate governance: 9 out of 11 investment companies recommend its papers for purchase. After good results for the 2nd quarter the issuer presented a strategy of "accelerated growth" until 2016, which was positively assessed by experts. However, the plan is based on a very optimistic oil price forecast. Ambitious plans include strengthening positions in the global market and increasing capitalization by 2-3 times, up to $150-200 billion.


2.1 Factors affecting the domestic market


An important factor, which has an impact on the state of the domestic market of the Russian Federation, as shown by the statistics of market observations over many years, has become a factor that for convenience can be called: “the level of world prices for crude oil”. The weighted averages are calculated through the oil exchanges, and the high price of oil "pulls" up the prices of its refined products, primarily fuel oil and diesel fuel (half of the production volume of which is exported from Russia). The system works as follows: with a sharp increase in prices for oil products and oil, Russian companies seek to “pour out” more oil and oil products (who have them) for export, while the needs of the domestic market are not taken into account, then the price of oil in the domestic market rises ( it became smaller), expensive oil was "brought" for processing (outgoing oil products also rose in price), exported volumes of oil products are already baring the market and the situation leads to an increase in prices. Analyzing fluctuations in world oil prices over the year, government decisions to adjust customs duties and the dynamics of domestic market price indices, the center's specialists revealed an obvious correlation between them. Moreover, the time lag in case of a sharp rise or fall in oil prices usually ranges from 10 to 14 days. The domestic oil products market itself is not growing at a fast pace, only the increase in the fleet of private cars is encouraging, which leads to growth in the fuel and lubricants retail sector in large cities. However, the competitiveness of Russian oil products on the European market raises doubts.




According to the forecasts of the Ministry of Energy, oil production in 2009 will remain approximately at the level of last year, while gas production may decrease by 2.9 - 6.5%.

The oilfield service market is determined by the capital investment programs of oil companies, primarily driven by oil prices. Despite the increase in prices that took place in the spring, most experts predict an average annual price in the region of $50 per barrel. Therefore, only those oil companies that have their own oil refining and marketing of their oil products can afford more or less significant capital investments.

The two-fold reduction in the oilfield services market predicted at the beginning of the year, apparently, was avoided, however, a sharp reduction in demand from small oil companies, which previously provided up to 15% of the market, will affect.

Oil companies will have to engage in projects that are cheaper to continue than to stop. Customers often refuse already contracted works. Many have increased the terms of payment for work performed by 1.5 - 2 times, which is a devastating factor for service companies. Already in the fall of 2008, representatives of service companies claimed that customers were urged to reduce the price of work - by an average of 10 - 20% (sometimes even up to 30%). However, the service company will prefer to conclude at least some contracts. This, of course, will reduce the company's current economic viability and seriously prevent it from entering the market in the future.

According to the results of the beginning of the year, significant reductions occurred among the works aimed at long-term development. This applies to seismic and exploration drilling. A number of oil companies have not only reduced their seismic research program, but also canceled contracts. The decline in physical volumes of the seismic market in 2009 is estimated at 20-25%. From the side of some oil companies, Rosnedra received applications with a request to suspend the implementation of license agreements regarding the conduct of prospecting and exploration work. Similar problems arose not only for small companies, but also for large ones, for example, Tatneft.

Exploration drilling volumes have been reduced by almost half. Considering the state's position on the issue of replenishment of stocks, one should expect some stabilization in the situation in this segment, or even some improvement due to the state order.

Contrary to most forecasts, the production drilling market declined slightly at the beginning of the year. He was supported mainly by two companies - Rosneft and Surgutneftegaz. Most of the remaining companies saw a reduction in investment programs and the volume of orders for the service.

The well repair market is unanimously considered by experts to be the main "breadwinner" of oilfield services. Current well workover will inevitably be carried out on the existing well stock, ensuring the required production volumes. Capital repairs will be carried out with a sufficiently thorough economic analysis of its benefits. This may lead to a reduction in volumes in 2009 by 10-15%, and then to growth in 2010-2011. The situation in the well stock of Surgutneftegaz looks more optimistic, where no reductions in volumes are forecast.

The market for enhanced oil recovery services remained approximately at the same level. In the future, some increase in orders is likely to compensate for the decrease in the commissioning of new wells.

Together with TRS, enhanced oil recovery can ensure the survival of oilfield services companies, in particular high-tech ones. Large foreign companies are active in the sector. For example, Schlumberger is currently participating in tenders for contracts in the field of preparatory work, workover, hydraulic fracturing, etc.

Due to the reduction in the volume of work, a gradual sale of drilling equipment began. So far, in the form of a lease (with the possibility of subsequent redemption) or under a leasing scheme. Cases of sale of drilling rigs and other auxiliary equipment are becoming more and more frequent. There were cases of refusal of equipment customers from orders made earlier.

The main region of oil production is still Western Siberia. The main work in this region will be aimed at maintaining production volumes. The situation is similar in the Ural-Volga region, where the decline in production began even before the crisis. Projects for the development of heavy, high-viscosity oils are likely to be frozen due to high costs.

The processes in Eastern Siberia will go especially painfully, because the formation of a mining region is just beginning there, a period of capital investments is underway. Drilling there is more expensive than in Western Siberia, the infrastructure is poorly developed. Around the ESPO pipeline under construction, we should expect a revival of exploration. In particular, holding tenders by Gazprom (Sevmorneftegaz) for exploration in Yakutia may be a factor in the development of service in this region. Optimistically inclined experts predict the growth of the oilfield services market in the region by 5-10% in 2009.

The situation in the Timan-Pechora region is determined by the fact that the region has a significant potential for development, has convenient access to export routes. However, the main hydrocarbon reserves are located in hard-to-reach areas, including in the coastal zone or on the shelf. Many deposits require active additional exploration and preparation for work.

A stimulating role in the development of this region should be played by the government's decision to reduce the MET rate for the Timan-Pechora region and offshore fields. The intensification of work may be facilitated by the arrival of Rusvietpetro in the region, the main orders from which, most likely, will be received by RN-Bureniye. The volume of work in other regions is relatively small, and they will not have a serious impact on the general state of the market.

In Ukraine, Kazakhstan, Turkmenistan, Uzbekistan, a policy is being pursued to restrict the admission of foreign contractors to local oilfield service markets. Today, it is more interesting to work in the CIS not for drillers, but for subservice companies, for which there are at least two reasons: the “flexibility” of subcontractors (less equipment, small staff, no connection to production service bases) and a significant advantage in terms of the cost of work.

Opportunities to enter the markets of foreign countries are mainly provided by large companies or service structures of VIOCs. A characteristic feature of the oilfield service market in some regions of the far abroad is both physical and legal risk. Venezuela, Argentina, Bolivia, Nigeria can be attributed to the regions of "risky oil service". Civilized working conditions (as, for example, in Brazil) require the possession the latest technologies field development, which a rare Russian company can boast of.

The market share of affiliated service companies (including Surgutneftegaz, Gazprom Neft-Nefteservis, RN-Burenie, Tatneft-Burenie) is approximately 50%. Even in pre-crisis conditions, the sector was supposed to maintain the status quo, and in the current period, affiliation is a guarantee of the viability of the respective companies or divisions. VIOCs can count on state support, which will indirectly affect the position of the service. Therefore, in the near future, the share of the sector of affiliated structures will increase. Large oil and gas companies will primarily load affiliated capacities.

A factor of survival during the crisis period and competitiveness in the post-crisis period for affiliated service companies will be the ability to retain qualified personnel.

The rise of a large independent Russian oilfield service, demonstrated in the last 5 years by SSK, BC Eurasia, Integra, Katobneft, Petroalliance, nurtured hopes that in the near future this sector would expand to 70-80% and divided between 7 - 9 companies. The expansion of the sector was planned to be carried out through the absorption of competitive medium and small oilfield service companies and through the renewal of the equipment fleet.

The crisis prevented plans for rapid development. Companies in the sector, faced with the problem of lack of funds, significantly reduce capacity and abandon modernization and expansion programs. Despite the appearance of assets with a low price, there are no free funds for their purchase. It is possible to create alliances between independent companies in order to strengthen positions in relations with customers. It is possible to increase the market share (from 18 to 20 - 22%) of large companies due to squeezing out medium and small companies.

The main factor for survival during the crisis period is the preservation of basic capacities and competencies, diversification of the range of services, as well as the ability to reduce prices to a small extent while maintaining the quality of work and services. Support of companies by foreign investors is possible.

The sector of medium and small independent Russian service companies (its current share is estimated at about 10%), which has been in the phase of formation and growth over the past 3-4 years, is now experiencing the greatest difficulties. Companies that were created from scratch, including those with the purchase of new equipment, will have the hardest time of all.

Medium-sized companies could form a healthy competitive environment and be good targets for takeovers, but falling orders are slowing this process down. It is difficult to find partners who would provide financing for the company. The loss of basic capacities and competencies is likely.

Small companies are experiencing a sharp reduction in volumes, keep prices low with average quality. There are no opportunities for capacity upgrades. The probability of exit from the market of small companies increases significantly.

Survival factors in a crisis period are concentration on a highly specialized segment of works and services, technological advantages, entering into alliances with large oilfield service companies or a "miracle" - receiving a good order from a large oil company in a highly competitive environment.

Foreign companies will retain their positions in the Russian market due to the lack of alternatives in the high-tech segment and will fully use their technological and financial advantages to moderately expand their market share, which currently accounts for approximately 20% of the entire independent market sector and 90% of the high-tech service market.

The expansion will take place through the purchase of small and medium-sized Russian companies that have proven themselves well, with connections in the regions. The purchase of domestic assets that began before the crisis is likely to continue. In the near future we should expect news about the next acquisitions of foreign companies.

2.3 Lack of investment in the Russian oil industry


The total deficit of investments in the oil industry of the Russian Federation in 2009 will exceed 200 billion rubles.

The year 2008 was marked in the oil industry by the process of consolidation of oil and gas equipment manufacturers, the creation of a standardization committee in the oil and gas complex and a major project in the petrochemical industry.

The deficit of investments in 2010 may amount to 500-600 billion rubles.

There is no growth in investments in the five-year perspective. According to the five-year plan, which provides for drilling more than 30,000 wells, solving the problem of utilizing more than 60 billion cubic meters of associated gas, building installations for primary oil refining of 60 million tons and secondary processing of more than 140 million tons, the volume of investments should be 7, 6 trillion rubles. This plan already has a deficit of $2.8 trillion. rubles. This is without taking into account the costs of developing the shelf and implementing projects in new markets.”

In 2009, investment in oil refining in Russia may be reduced by 32 billion rubles, and in 2009-2011 - 224 billion rubles.

In 2008, tax revenues to the Russian budget from the oil industry amounted to 4.4 trillion. rubles, additional revenues to the budget - another 0.5 trillion. rubles.

The industry is the largest taxpayer, which provides about 43% of budget revenues. The volume of production achieved in 2008 made it possible to secure record revenues to the budget in the amount of 4.4 trillion rubles.

The oil industry has a large multiplier effect and has a strong influence on the development of other sectors of the Russian economy. In this regard, increasing investment activity in the industry is the best anti-crisis measure.


3.1 Oil and crisis. Forecast of oil production in Russia until 2015 in a crisis


Approximately since the fourth quarter of 2008, Russia has been involved in the sphere of the global financial crisis and has entered a period of recession in its economy.

The situation is difficult with forecasts: what will happen to the Russian economy in the coming years, how deep will the “bottom” of the crisis be? To the greatest extent, this applies to the "locomotive" of the domestic economy - the oil sector of the fuel and energy complex. What will happen to oil is now of interest to almost everyone - from the minister to the worker.

Even before the start of the crisis, or rather, on August 21, 2008, the Government of the Russian Federation summed up the results of the country's development for 6 months of 2008 and considered the forecast of the country's socio-economic development for 2009-2010. on two options.

Option 1 (inertial) provided for an increase in oil production (from the level expected at that time in 2008 - 492 million tons) to 497 - 501 million tons in 2009 - 2011.

Option 2 (innovative) assumed a further steady increase in oil production: in 2009 - up to 503 million tons, in 2010 - up to 518 million tons / year.

Both of these options were calculated at a Urals oil price of $112/bbl. in 2008, with its subsequent fall to $88 in 2011.

In less than half a year, it became clear that these plans for the development of the Russian fuel and energy complex would undergo serious changes.

The state of affairs in the oil industry is primarily determined by world market prices, the dynamics of which is unpredictable. It is known that in mid-2008 it reached a speculative peak of $147/bbl, and by the end of the year it had fallen to $35/bbl, or 4.2 times.

The current market situation is characterized by a high level of uncertainty and unpredictability. What will happen to oil prices in the future, even psychics cannot predict. Under these conditions, it is almost impossible for oil companies to plan their activities with any certainty for the current and subsequent years.

Low oil prices on the world (and Russian) markets in the next 2009-2010. can cause a number of strategically significant negative phenomena, namely:

a serious decrease in the volume of production drilling at the fields being drilled;

refusal to develop new deposits previously planned by companies for commissioning;

refusal to drill low-margin wells in terms of oil flow rate (obviously, less than 50 tons per day);

reduction of capital construction and operating costs for production;

reduction of the operating well stock, increased decommissioning of low-margin, low-yield and highly water-cut wells;

reduction in the volume of geological and technical measures and work to increase oil recovery;

a complete shutdown of unprofitable fields (before the oil price began to rise, apparently to $60 per barrel or more);

redistribution of the oil market between its "sharks" and the main "players" through the absorption of weak, primarily small and medium-sized producing enterprises.

Even a 5-fold (from $500/ton to $100/ton) reduction in export duties on oil, promptly and almost timely made by the Government of the Russian Federation, is not capable of completely normalizing the situation in the industry. Here, it is necessary to introduce new additional tax breaks for subsoil users, as well as to simplify the imperfect and bureaucratic system of oil production management on the part of government agencies, as the heads of large VIOCs have repeatedly said.

It is clear that all of the above factors are very important, but maintaining the drilling activity of Russian oil companies should be considered the most significant for maintaining production.

Unfortunately, in 2009-2010 it is possible that a sharp (by 1.5 - 1.8 times) reduction in the volume of development drilling - to the level of 8 - 10 million m / year. This decline will undoubtedly have a significant negative impact on oil production levels over the next 5 years.

Let us consider several scenarios for the development of oil production in Russia up to 2015.

Three options for forecasting oil production for the future (Fig. 1).


Fig.1 Forecast of liquid hydrocarbon production in Russia until 2015, taking into account the crisis


Option number 1. “Hypothetical” (“If there were no crisis”), in which the volume of footage in development drilling is maintained at the level of 13.5–13.0 million m/year until 2015 (Tables 1, 2).


Table 1 - Forecast indicators of liquid hydrocarbon production in Russia until 2015

Indicators

Options

Oil production, million tons / G

Penetration, mln.m/

Commissioning of new wells, pcs.


Table 2 - Comparison of integral indicators of oil production options in Russia until 2015

Indicators

Options

"If there was no crisis

"Pessimistic"

"Crisis"

Oil production levels, million tons/year

Cumulative oil production, million tons for 2009-2015

Accumulated volume of development drilling, million meters for 2009-2015

Total commissioning of new wells, thousand wells for 2009-2015



Option number 2. "Pessimistic" - a drop in production drilling in 2009-2011. up to 10 million m/year, however, with its subsequent increase to 13 million m – in 2015

Option number 3. "Crisis" - a drop in penetration in 2009 - 2010. to 8.0 million m, with its subsequent gradual increase to 12 million m – in 2015

“If there hadn’t been a crisis” – oil production in Russia would have been maintained at a fairly stable level of 470–480 million tons/year, with a gradual decrease to 440 million tons/year by 2015 (an average drop of 1.5% per year over period) - while maintaining the volume of production drilling at the level of 13.5 - 13 million m / year.

It follows from the calculations that the crisis will inevitably have a negative impact on the levels of oil production and production drilling in Russia. However, it is fundamentally important to emphasize that society should not expect any catastrophe with oil production in the country.

Apparently, of the considered options for the development of oil production, option 3, which provides for next levels oil production in table 3.


Table 3 - Levels of oil production


Thus, the "Crisis" option 3 is characterized by the following key parameters:

reduction in development drilling in 2009-2010 up to 8 million m3/year with its subsequent gradual increase up to 12 million m3 in 2015;

reduction in the commissioning of new wells in 2009-2010. by 1.8 times (up to 3 thousand units) against the level of 2008;

an increase in the rate of decline in oil production, which will decrease against previous year(Table 4 and Fig. 2):

in 2009 - by 18 million tons (or 3.7%);

in 2010 - by 27 million tons (or 5.7%);

in 2011 - by 20 million tons (or 4.5%);

in the future, due to the restoration of production drilling volumes, the drop in annual levels of oil production will significantly decrease (to 1% in 2015).


Table 4 - Change in annual oil production in the Russian Federation, in % from the previous year

Indicators

Oil production, million tons/year

Change in oil production, million tons/year



Fig.2 - Percentage of change in annual oil production


With a sharp decline due to the crisis in the volume of production drilling - up to 8 million m in 2009-1010. Compared to hypothetical option 1 (“If there was no crisis”), oil production will decrease by the following amounts over the years:

2009 - by 15 million tons (-3.1%)

2010 - by 36 million tons (-7.5%)

2011 - by 50 million tons (-10.6%)

2012 - by 58 million tons (-12.4%)

2013 - by 44 million tons (-9.8%)

2014 - by 41 million tons (-9.2%)

2015 - by 40 million tons (-9.1%)

In total for 2009-2015 - by 284 million tons (-8.8%).

Due to the significant inertia of the process of developing hydrocarbon deposits in the country, the main losses in oil production (50 - 58 million tons / year), due to the impact of the crisis, will appear later - in 2011 - 2012. At the same time, in option 3 in 2009-2015. 8675 wells will be put into operation less than in Option 1 (“No Crisis”).

In passing, it is interesting to note that the forecast curve for the decline in oil production in 2008–2011 obtained in Option 3 almost repeats (in a mirror image) the growth curve of actual oil production in the previous period before the peak - 2003-2006.

It should also be pointed out that during the implementation of the program for the development of oil production in Russia according to option 3 (“Crisis”) in the period 2009-2015. drilling operations in the amount of 68.5 million m will require capital investments of approximately 1.37 trillion. ruble (or about 40 billion dollars), and the total capital costs (including the development of oil fields) may amount to 2.89 trillion. rub. (or $83 billion).

3.2 Overcoming the crisis


The main problems of oilfield service companies made themselves felt even in the pre-crisis period; This:

outdated technology,

lack of qualified personnel,

unsatisfactory technical condition of the equipment,

the predominance of fixed costs in the cost structure.

The objectives of the liberalization of the oilfield services market were to overcome the chronic underinvestment in an industry important for the country's economy and to create a flexible system of "customer-contractor" relations.

The crisis can easily destroy the still weak system of new relations in the oilfield service market. However, the crisis should be used to create competitive advantages in the post-crisis period. We will have to think not only about the organizational and technical problems of individual enterprises, but also about the system of relations in the industry as a whole.

A radical renewal of domestic oilfield service technologies is a matter of its survival. New technologies for oilfield services should ensure the operation of the industry in the face of depletion of developed fields, the growing difficulty of exploration and production conditions.

Experts agree that serious companies should finance R&D in order to offer new technologies to the market by the end of the crisis period. In the post-crisis period, competition will be much tougher.

An alternative to large investments can be transformations in the organization of production that are not related to violations of technology. According to our estimates, these reserves amount to up to 20% of costs; their use will help to increase the productivity of the company several times.

The personnel issue at the stage of rapid development of oilfield services was the most acute - skilled workers and managers were very difficult to find, and their high cost was to a certain extent due to their mobility.

Now with difficulty collected personnel have to be reduced. Specialists leave for mining companies and other industries. First of all, highly qualified workers leave. Young people do not go to drilling companies, because at a difficult moment they will be laid off in the first place.

At the forefront are measures to retain qualified personnel and prepare a personnel reserve in case work is launched. Preference should be given to employees who are carriers of the best practices of the enterprise and/or are capable of generating new useful solutions; those who during the upswing will be able to restore the scale of the enterprise and who during the crisis will be able to work in several areas, helping colleagues.

It is known that the costs associated with the ownership of drilling equipment, repair and maintenance account for more than half of the cost of drilling. Since the market for “readiness” suppliers has just begun to form, these costs remain constant for the drilling company. Therefore, companies are striving to get rid of such a “cost generator”. The prospects for participation in tenders do not allow minimizing the equipment fleet.

In connection with the reduction in production volumes, it is advisable to decommission (conserve) excess capacities. However, one should not forget about the proper attitude towards the withdrawn equipment - its serviceability and performance must be maintained at a level that ensures rapid deployment when the situation changes in a favorable direction.

Oilfield service cost management remains a difficult problem, the solution of which has not yet been received.

The estimated methodology does not allow the service contractor to manage its cost: the estimate for him is a tool for managing revenue, not costs. Methodical approach to the planning and analysis of the economy of a service enterprise in the mid-1980s. assumed that the vast majority (up to 90%) of the costs of a classic drilling enterprise, which has auxiliary production and other excess assets in its structure, are fixed. Therefore, there is nothing more risky than to maintain the structure of such an enterprise in the face of a sharp drop in volumes.

Outsourcing is a means of “straightening” costs. Thus, it is proposed to use the rental of drilling equipment, energy and transport support services only as far as work under the contracts received. Many drilling companies, formed from the classic UBR, have gone down this path. The cost of own or affiliated service of large oil companies (mainly retaining the classical structure) is 1.5 - 2 times higher than the market level.

An outsourcing scheme can work effectively if at least two conditions are met:

there is a well-established management of well construction projects (at the level of the parent company);

strong legal relations have been established between the partners, allowing to control the quality of subcontracted works and their financing.

So, new methods are needed for planning and evaluating the economic efficiency of service companies, as well as methods for calculating the economic efficiency of innovations related not only to the technological, but also to the organizational side of the service business, taking into account the changed structure of relations in the oilfield service market.

The structure of the Russian oilfield services market is far from optimal. In Russia, 7 oil companies account for 90% of the drilling market. At the same time, about 50% of the market belongs to affiliated service structures of five oil companies, another 18% is owned by four independent service companies. According to the “law of scale conformity”, large customers work with large contractors. It should be taken into account that foreign capital stands behind the majority of industrial integration centers that have emerged in Russia. Therefore, there is almost no place for domestic independent service companies on the market.

Another factor in the development of the sector of medium and small oilfield service firms is the well-established system of outsourcing relations "service - subservice". In Russia, the system of outsourcing relationships in oilfield services has not yet reached the degree of maturity when one can speak of stable relationships. Therefore, it is not necessary to talk about the development of medium and small oilfield service companies until the structure of customers changes.

The share of medium and small oilfield service companies in the market may increase if medium and small oil companies develop. The objective reason for such development is the transition of an increasing share of deposits into the category of unproductive or difficult to develop.

After the stabilization of the situation, it is necessary to reform the legislation in order to support small and medium-sized businesses in the field of oil and gas production. Only a small business can "pull out" the economy during a crisis, because it is more willing to take risks. Creation comfortable conditions for the activities of small oil companies will automatically lead to the revival of small and medium-sized oilfield services companies.

On March 19, 2009, the Ministry of Natural Resources prepared proposals for differentiating the MET for small deposits, in which it is considered appropriate to extend the use of MET deductions for investments in exploration and innovative technologies for the development of small and hard-to-recover reserves.

Even if the structure of compliance "customer - contractor" in the oilfield services market does not change, there are means to improve the market as a whole. Such a tool could be the organization of a non-profit partnership (or an all-Russian register) of oilfield service companies with the involvement of a rating agency that evaluates contractors. It can be expected that such an organization will help reduce the costs of oil and gas companies, improve the quality of work and services of contractors, and reduce the mutual risks of customers and contractors.




The Russian oil industry, a strategically important link in the oil and gas complex, provides all sectors of the economy and the population with a wide range of motor fuels, fuels and lubricants, raw materials for petrochemistry, boiler and furnace fuel and other petroleum products. Russia accounts for about 13% of the world's oil reserves, 10% of production and 8.5% of its exports. In the structure of production of the main primary energy resources, oil accounts for about 30 percent.

In general, the resource base of the oil and gas industries of the country's fuel and energy complex made it possible to ensure an uninterrupted supply of fuel to the economy and the population.

The oil industry of the Russian Federation has great stability and positive inertia.

However, the main problems remain:

high degree of depreciation of fixed assets;

lack of investment;

a high degree of dependence of the oil and gas sector of Russia on the state and conjuncture of the world energy market;

the impact of the crisis.

Any catastrophic drop in oil production due to the crisis should not be expected.

In the current crisis conditions (due to low oil prices), one of the likely scenarios for the development of the Russian oil industry may be accompanied by a significant reduction in the volume of production drilling - up to 8 million m/year in 2009-2010.

As a result, the levels of oil production in Russia may decrease to: in 2010 - 443 million tons, in 2011 - 423 million tons, in 2015 - 400 million tons.

Due to the impact of the crisis, the shortage of oil in 2009-2015 (compared to the “no crisis” option) is estimated at 284 million tons (an average of 40 million tons / year, or 8.8% per year), the volume of penetration may decrease over the specified period by 23.5 million m , 8675 new wells will not be put into operation.

Under the current conditions, the Russian oil industry needs a further targeted reduction in the tax burden in order to stimulate the maintenance of production drilling, the commissioning of new wells, the implementation of plans for the development of new oil fields in order to increase the resource base of hydrocarbons involved in oil production.

With a timely "adequate" change in the legislation of the Russian Federation (MET, export duty, etc.), the fall in oil prices on the world market to the level of $ 50 per barrel. for the Russian oil industry is not critical.

It can be assumed that the renewal of the long-term sustainable development of the Russian oil complex may begin with an increase in the price of Urals oil on the world market to a level of at least 70 - 80 dollars per barrel.

In spite of global influence crisis (expected reduction in oil production, and, accordingly, its export abroad), Russia will remain the largest player in the global oil market until 2015 and beyond.



1. Andreev A.F., Dunaev V.F., Zubareva V.D. Fundamentals of project analysis of the oil and gas industry - Moscow, Akril, 2005;

2. Laffler W.L. Oil refining - M., CJSC "Olimp-Business", 2009. - 224p.;

3. Bogdanchikov S.M. Technology is our path to leadership // Rosneft, Vestnik Kompanii. 2008. No. 63;

4. Hostages of the barrel // Nefteservis. 2008. No. 4 (41). pp. 11 – 12;

5. Makhov P. Was drilling oil service mined? // Oil and gas vertical, 2009. No. 4;

6. Skitkin K.V. Time to act // Nefteservis. 2008. No. 4 (41). pp. 16 - 19;

7. Shapovalov A.G. Planning, financing and economic stimulation of drilling operations. M.: Nedra. 1986. 229 p.


Tasks


Individual entrepreneur Ibragimov, who lives in the city of Sterlitamak, extracts gravel for personal purposes and sale. What will be the rate of MET paid?

I.P. Ibragimov is obliged to keep separate records of minerals mined for business and for personal use, because. in accordance with Art. 336 paragraph 2 subparagraph 1:

“For the purposes of this chapter, the following are not recognized as an object of taxation:

This means that the part of the gravel that is intended for personal use will not be subject to MET.

Part of the gravel that is intended for sale will be subject to MET at a rate of 5.5% in accordance with Art. 342 p.2 “Unless otherwise provided by this article, taxation is carried out at the tax rate:

5.5 percent on mining:

raw materials radioactive metals;

mining and chemical non-metallic raw materials (with the exception of potash salts, apatite-nepheline, apatite and phosphorite ores);

non-metallic raw materials used mainly in the construction industry;

salts of natural and pure sodium chloride;

nephelines, bauxites…”

In February of this year, the organization produced 2 tons of spring water, 5 tons of mineral water and 2 tons of water from other freshwater sources.

Implemented:

bottled spring water - 2 tons;

bottled mineral water - 3 tons;

sold in a tank 1 ton of mineral water;

mineralized, bottled and sold 2 tons of fresh water.

The rest of the mineral water was released at the source for medicinal purposes.

What taxes (payments) does the organization pay and at what rates (indicating the regulatory document)?

In accordance with Art. 342 clause 1 of the Tax Code of the Russian Federation, mineral water used by a taxpayer exclusively for medicinal purposes without their direct sale (including processing, preparation, processing, bottling) is subject to taxation at a rate of 0%.

That. the volume of water released at the source for medicinal purposes is subject to taxation at a rate of 0% and will be: 5-3-1 \u003d 1 t.

In accordance with paragraph 2 of Art. 342 of the Tax Code of the Russian Federation, unless otherwise provided for in paragraph 1 of this article, taxation for the extraction of mineral waters is carried out at a rate of 7.5%

Therefore, mineral water bottled and sold in the volume of 3 tons and sold in a cistern in the amount of 1 ton, i.e. only 4 tons, subject to taxation at a rate of 7.5%.

Fresh and spring water is subject to a water tax. Not included in this issue. economic region and the basin of the river, lake, then we take the Volga region from other rivers and lakes.

In accordance with Article 333.12, clause 1 of the Tax Code of the Russian Federation, water tax at a rate of 264 rubles. for 1 thousand cubic meters m. of water taken from surface water bodies (2 tons) and 342 r. for 1 thousand cubic meters m. of water taken from underground sources (2t).

Joint-Stock Company "Vostok" carried out exploration of the coal deposit at its own expense and began to develop it. In January 2008, the company mined 50,000 tons of coal, and sold 30,000 tons. The proceeds amounted to 150,000,000 rubles.

1) Calculate the tax base:

150,000 thousand rubles / 30 000t. = 5 thousand rubles. per ton - the cost of a unit of extracted mineral.

5 * 50,000 tons \u003d 250,000 thousand rubles. - the value of all mined minerals.

2) 250,000 thousand rubles. * 4% / 100% * 0.7 \u003d 7000 thousand rubles.

In accordance with Article 342, paragraph 2 of the Tax Code of the Russian Federation

“4.0 percent on extraction:

hard coal, brown coal, anthracite and oil shale;

apatite-nepheline, apatite and phosphorite ores;…”

The amount of MET = 7,000 rubles.

In 2008, on the basis of a sale and purchase agreement, the organization, on the basis of a purchase and sale agreement, harvested large commercial timber (cedar) without bark on the lands owned by the Federal Government in the order of final clear-cutting using a rope-suspension installation (the cutting area is located on slopes with a steepness of more than 20 degrees ). Calculate the fee under the contract if forest use is carried out in the Arkhangelsk-Vologda forest tax area; hauling distance 115 km, liquid stock of standing timber - 190 dense cubic meters. meters per 1 hectare. Prepared 6000 cubic meters. meters.

In accordance with the Decree of the Government of the Russian Federation dated 05.22.07 No. 310 “On rates per unit of volume forest resources and rates of payment per unit area of ​​a forest plot in Federal ownership” we have.

because the distance to the pickup is 115 km, which means that the 7th category of taxes is used and the fee rate is 41.4 rubles. for 1 raft. cube m.

Because In accordance with clause 7 of Government Decree No. 310 “Rates for clear-cutting are adjusted taking into account the liquid stock of wood per 1 hectare of cutting area by multiplying them by the following coefficients:

a) 0.9 - with a liquid stock of wood up to 100 dense cubic meters. meters per 1 hectare;

b) 1 - with a liquid stock of wood from 100.1 to 150 dense cubic meters. meters per 1 hectare;

c) 1.05 - with a liquid stock of wood from 150.1 and more dense cubic meters. meters per 1 hectare.

Accordingly, this rate is adjusted by a factor of 1.05.

In accordance with clause 8 of this Decree, “On cutting areas located on slopes with a steepness of more than 20 degrees, the following correction factors are applied:

a) 0.7 - when using rope-suspended installations;

b) 0.5 - when using helicopters.

This means that this rate is adjusted by a factor of 0.7.

In accordance with Federal Law No. 198 FZ of July 24, 2007 “On the federal budget for 2008 and for the planning period of 2009 and 2010”, Article 3:

“The rates of payment for a unit volume of wood harvested on federally owned lands, established by the Government of the Russian Federation in 2007, are applied in 2008 with a coefficient of 1.15.”

The fee rate will be equal to: 41.4 * 1.05 * 0.7 * 1.15 = 34.993 rubles.

Round up to 0.1 and get a rate of 35 rubles. for 1 raft. cube m.

Prepared 6000 cubic meters. m., which means 6000 * 35 = 210,000 rubles. - payment according to the contract.

Laboratory workshop

Study the procedure for filling out a tax return for a mineral extraction tax, approved by Order of the Ministry of Finance of the Russian Federation dated December 29, 2006 N 185n “On approval of the form of a tax return for a mineral extraction tax and the Procedure for filling it out”;

2. Find the value of Kc in the by-laws of the Federal Tax Service (take the coefficient Kv conditionally = 1)

Calculate the mineral extraction tax on the tax return form according to the following condition:

OJSC Nefteinvest, which is located in Tyumen, has three oil production licenses. In the Khanty-Mansiysk autonomous region(license KhMN 12345 NE) in January 2009, 210 tons of oil were actually produced. Actual losses amounted to 15 tons, the loss standard was 5%. According to the approved state balance of reserves, as of January 1, 2006, the initial recoverable reserves amounted to 2,500,000 tons, the cumulative production (as of the same date) - 2,220,000 tons.

Based on license KhMN 34567 NE, the organization actually produced 220 tons of oil. Actual losses amounted to 10 tons, the loss standard was 4%. According to the approved state balance of reserves, as of January 1, 2006, the initial recoverable oil reserves amounted to 880,000 tons, cumulative production (as of the same date) - 810,000 tons. In 2001, it was exempted from paying deductions for the reproduction of the mineral resource base.


No - the amount of cumulative oil production in a particular subsoil area (including losses during production) according to the state. balance sheet of mineral reserves approved in the year preceding the year of the tax period.

V - initial recoverable oil reserves, approved in the prescribed manner, taking into account the increase and write-off of oil reserves.


Kv \u003d 3.8-3.5 * (2,200,000 / 2,500,000) \u003d 0.72.


This value is reflected in column 7 of the table in section 2.

In the second subsoil plot (KhMN 34567 NE), the degree of depletion is 810,000t / 880,000t = 0.92 (>0.8).

Accordingly, in the same way as for the first subsoil plot, a reduction factor Kv will be applied, which will be 0.5784. (3.8 - 3.5 * (810,000t / 880,000t)).

Since the search and exploration of the indicated deposit was carried out at the expense of the organization, a coefficient of 0.7 will be used in calculating taxes.

The normative loss limit for this field will be:


(220t + 10t) * 4% = 9.2t.


Actual losses exceed this limit, so in gr. 4 code 1010 indicates 9.2 tons.

Column 5 indicates the code of the basis for taxation at the generally established rate - 2000 (taxation using a coefficient of 0.7). According to gr. 6 reflects the amount of actually produced oil - 220 tons.

For oil produced at the third subsoil plot under license IRK 23456 NE, a privilege is applied in accordance with subparagraph 8 of clause 1 of Art. 342 of the Tax Code of the Russian Federation. The code for the basis of taxation in this case is 1065. This code reflects the entire amount of the extracted mineral - 121.5 tons. Normal losses should not be indicated.


Line 090: 3,300 + 27,010 + 1,350 * 36,100 / 83,500 = 30,893, 652 rubles.


Column 4 reflects the total amount of extracted minerals for all taxation codes.

For oil, this value is determined as follows:


210t. + 15t. +220t. +10t. + 120t. +1.5t. = 576.5 tons.


In total, taking into account the sand, it will turn out


576.5 tons + 50 tons. = 626.5 tons (in p. 120)


The share of sand in the total amount of extracted minerals is equal to


50 tons / 626.5 = 0.0798.


This value is determined in column 5.

And in column 6 the amount of expenses for the extraction of sand is recorded:


35473.65 tons * 0.0798 = 2830.8 rubles


Accordingly, in section 2, completed in relation to natural building sand, line 070 will indicate the cost of a unit of extracted mineral: 2830.80 / 50 tons. = 56.62 rubles. /t.

On the final stage Section 1 is completed.

For oil, the tax amount will be (taking into account the coefficient of 0.7):


213.75 tons * 419 rubles /t. * 6.3267 * 0.72 + 220t * 419 rub/t. * 6.3267 * 0.7 \u003d 407971.35 + 646234.3 \u003d 1054206 rubles.



Now this amount of tax, in accordance with the requirements of the 343rd Art. The Tax Code of the Russian Federation should be distributed among subsoil plots in proportion to the amount of minerals extracted from each of them.

The total amount of oil produced has already been determined - 576.5 tons. The amount of tax payable to the budget at the location of the first two subsoil plots (OKATO 89111111111) is calculated as follows:


[(210t + 15t + 220t + 10t): 576.5 tons] * 1,054,206 rubles. = 832,027 rubles.


The amount of tax payable to the budget at the location of the third subsoil plot (38222222222 OKATO) is determined in a similar manner and will be:


(121.5 tons: 576.5 tons) * 1,054,206 = 222,179 rubles.


Despite the fact that in the territory Irkutsk region the organization produced oil taxable only at a tax rate of 0 rubles, current order distribution of the amount of tax assumes that in this area the tax will still be paid. Of course, at the expense of oil, which is produced in another subject of the Russian Federation.

For sand, the amount of tax will be equal to:


50 tons * 56.62 rubles. /t. * 5.5% = 156 rubles.


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KURSK STATE PEDAGOGICAL

UNIVERSITY

Department: Economics and Management

Discipline: macroeconomics

Course work

On the topic: Placement and development of the oil industry

Faculty student

Economics and management

2 courses, 2 groups

Vedeneva V.O.

Supervisor

Grade__________________

The date_____________________

Kursk-2002

Introduction.. 2

Oil and its main characteristics.. 6

Composition of oil and its properties. 6

The problem of the origin of oil.. 8

Oil industry.. 10

Its definition and composition. ten

Problems of the oil industry. 12

Development of oil production. fifteen

Causes of the decline of the oil industry. 17

Features of the location of the oil refining industry. Main locations. nineteen

Oil transport. Main oil pipelines. 21

Export of oil. 24

Consequences of intensive mining. 26

Russia-Opec: the problem of the price war.. 31

The reaction of the Russian Federation to the proposals of OPEC.. 35

Russia's offer on the world market. 36

Conclusion. 39

List of references... 43

20th century full of many events that excited and shook the earth's civilization. There was a struggle for the redivision of the world, for the spheres of economic and political influence, for sources of mineral raw materials. In the midst of this, seething with passions, human society one dominant stand out: the desire to possess the resources of "black gold" so necessary for the progressive development of industry.

Truly it was coveted by all the industrial powers of the world. A person fell into a cruel dependence on this mineral raw material. This was especially acute during the "fuel crisis" that erupted in the early 1970s. Raw material prices skyrocketed, causing an increase in the cost of living throughout the world.

If in middle Ages, when people were attracted by the brilliance of gold and diamonds, individual people were drawn into adventures in the extraction of these minerals, and only as an exception, some states, then our days almost all industrialized countries of the world are involved in the pursuit of "black gold".

Oil has been known for a long time. Archaeologists have established that it was mined and used as early as 5-6 thousand years BC. The most ancient crafts are known on the banks of the Euphrates, in Kerch, in Chinese province Sichuan. It is believed that the modern term "oil" comes from the word "nafata", which in the language of the peoples of Asia Minor means to seep. Oil is mentioned in many ancient manuscripts and books. In particular, the Bible already speaks of resin springs in the vicinity of the Dead Sea.

No problem, perhaps, worries humanity today as much as fuel. Fuel - the basis of energy, industry, agriculture, transport. Human life is unthinkable without fuel.

Developing, humanity begins to use all new types of resources (atomic and geothermal energy, solar, tidal hydropower, wind and other non-traditional sources). However the main role in providing energy to all sectors of the economy fuel resources play today. This clearly reflects the "receipt part" of the fuel and energy balance.

The fuel and energy complex is closely connected with the entire industry of the country. More than 20% of funds are spent on its development. The fuel and energy complex accounts for 30% of fixed assets and 30% of the cost of industrial products in Russia. It uses 10% of the products of the machine-building complex, 12% of the products of metallurgy, consumes 2/3 of the pipes in the country, provides more than half of the export of the Russian Federation and a significant amount of raw materials for the chemical industry. Its share in transportation is 1/3 of all cargo by rail, half of the transportation maritime transport and all pipeline transportation.

The fuel and energy complex has a large regional function. The well-being of all Russian citizens is directly related to it, such problems as unemployment and inflation.

The greatest importance in the country's fuel industry have three industries: oil, gas and coal.

The oil bases were the backbone of the Soviet leadership. Cheap oil provided a delay in the restructuring of the energy-intensive industry of the USSR. This oil tied the countries of the eastern bloc. Foreign exchange earnings from its exports made it possible to provide the consumer market with imported goods.

A lot has changed since then. The internal structure of the state is being radically rebuilt. The process of reorganization of the Russian administrative space is unfolding. New regional formations are emerging. But oil is still the most important source of currency for the country.

Indeed, the fuel and energy sectors provide at least 60% of foreign exchange earnings to Russia, allow you to have a positive foreign trade balance, support the ruble exchange rate. Revenues to the country's budget from excises on oil and oil products are high.

Velika the role of oil in politics. Regulation of oil supplies to neighboring countries is, in fact, an important argument in the dialogue with the new states.

Thus, oil is the wealth of Russia. The oil industry of the Russian Federation is closely connected with all industries National economy is of great importance for the Russian economy. Demand for oil always outstrips supply, therefore, practically all developed countries of the world are interested in the successful development of our oil industry.

Russia has not yet acted as an active independent subject in world energy policy, although the slightest socio-economic and political aggravations in Moscow or Tyumen are immediately reflected in the price of oil on the stock exchanges in New York or London.

Until now oil policy was determined by two cartels - western and eastern. The first unites the 6 largest oil companies, which account for 40% of the oil production of non-OPEC countries. The combined sales of these companies in 1991 amounted to nearly $400 billion. The eastern cartel (OPEC) includes 13 countries that provide 38 percent of all world oil production and 61 percent of world oil exports. Russia's production is 10% of the world, so it's safe to say that the country occupies strong positions on the international oil market. For example, OPEC experts said that the states that are members of this organization will not be able to make up for the shortage of oil if the world market leaves the Russian Federation. .

In addition, there is nothing to replace oil in the foreseeable future. Global demand will grow by 1.5 percent a year, while supply will not increase significantly. Prior to the energy crisis in 1973, for 70 years, world production almost doubled every ten years. However, now of the OPEC member countries, which have 66% of the world's reserves, only four countries can significantly increase the volume of oil production (Saudi Arabia, Kuwait, Nigeria, Gabon). The role of Russia becomes all the more significant, otherwise a number of experts do not exclude the possibility of another energy crisis coming soon.

So, oil and the Russian oil industry are of the utmost importance for our country and the world as a whole.

Having started the exploitation of oil and gas fields, a man, without knowing it, let the genie out of the bottle. At first it seemed that oil only brings benefits to people, but it gradually became clear that its use also has a downside. What does oil bring more, benefit or harm? What are the consequences of its application? Will they prove fatal to humanity?

No dispute: Oil and gas are the most efficient and most convenient fuel today. Unfortunately, more than 90% of the produced oil and gas is burned in industrial furnaces and in car engines. In this regard, and in the coming decades, hydrocarbons will account for the lion's share in the fuel balance of mankind. Is it reasonable to use oil and gas only as a source of energy? It became winged saying DI. Mendeleev that burning oil and gas is the same as melting a furnace with banknotes. Experts are returning to this idea even now. The American scientist Ralph Lapp writes in one of his articles: “I consider it barbaric to burn the unique heritage of the Earth - hydrocarbons - in the form of oil and natural gas. Burning these molecular structures just to generate heat should be considered a crime.” Nothing more eloquent.

Composition of oil and its properties.

Oil is rock. It belongs to the group of sedimentary rocks along with sands, clays, limestones, rock salt, etc. We are used to thinking that rock is a solid substance that makes up the earth's crust and more deep bowels Earth. It turns out that there are liquid rocks, and even gaseous ones. One of important properties of oil- the ability to burn. A number of other sedimentary rocks have the same quality: peat, brown and coal, anthracite. Together, combustible rocks form a special family called caustobioliths (from Greek words"caustos" - combustible, "bios" - life, "cast" - stone, i.e., combustible organic stone). Among them, caustobiolites of the coal series and the oil series are distinguished, the latter are called bitumens. Oil belongs to them.

All caustobioliths contain carbon, hydrogen and oxygen, but in different proportions. Chemically oil is a complex mixture of hydrocarbons and carbon compounds, it consists of the following main elements: carbon (84-87%), hydrogen (12-14%), oxygen, nitrogen and sulfur (1-2%), the sulfur content sometimes increases to 3-5%. In oil, hydrocarbon, asphalt-resinous parts, porphyrites, sulfur and ash part are isolated.

As many beginners as possible, techniques and methods have a huge and effective impact on the human psyche. The longer a beginner is under the influence of these techniques, the more difficult it is to help him return to past life, in which, often, there is loneliness, life difficulties, existential problems - loss of the meaning of life, lack of love and freedom, low level of responsibility.

It is important to be attentive to your loved ones, friends, colleagues and respond to the slightest changes in a person. What you should pay attention to:

1 . Interests have changed. A person is less interested in family affairs, has become indifferent to communicating with friends, has lost interest in work, study, familiar entertainment, and hobbies.

2. Behavior has changed. A person inadequately or aggressively reacts to everyday, familiar things, shows an accentuated indifference to everything. He became more withdrawn, secretive, more stingy with emotions, or, on the contrary, overly emotional, exalted, showing enthusiasm, ready to make sacrifices for the sake of a new business.

3. Speech has changed. Perhaps you will find that he uses characteristic expressions, words, terms that are new to him. Proving something, he often cites strange, unusual quotes as an example. The very manner of speaking can give the impression of a "broken record" due to repetitive, as if memorized speeches. The voice shows dullness, monotony.

4. Habits have changed. Adheres to an unusual diet for him, changed the style of clothing. He devotes a lot of time to reading books, and also diligently engages in meditation or reading prayer texts.

5. Lifestyle has changed . Despite the fact that communication with friends and work colleagues is limited, there are a lot of phone calls, letters, there is an increase in the number of meetings per week (all kinds of meetings, seminars, etc.). Possible trips within the country and abroad, not related to work.

6. Money spending has changed. There is an unjustified increase in cash costs, pocket expenses (for children). Pay special attention if he spends significant amounts, takes loans from a bank, from relatives, from friends.

If you find changes in at least one point, be vigilant, perhaps the first contact with the destructive group has already occurred, it is important to follow a number of rules of behavior with the adept.

1. In a relationship - keep in touch

Don't lose your head. A sober look at things will still come in handy. Recognize the right of a person to make his choice, even if he, in your opinion, is erroneous. It is important to show by your behavior that a loved one is dear to you, regardless of his beliefs, you accept him as he is.

Don't judge his new beliefs. Be calm, positive, open to dialogue. In no case do not attack, even with humor, neither the group nor its leader (teacher, guru, etc.). The most important thing is to maintain contact with the person and maintain a trusting relationship.

Ask questions in a friendly tone in order to understand the situation and obtain the necessary information. But do not arrange an interrogation with prejudice! Do not try to evaluate and judge the actions of the leaders of the organization and the activities of the destructive group, from the point of view of common sense, do not try to prove who is right and who is wrong.

On the other hand, it should note obvious contradictions and unobtrusively point them out. At the same time, do not force a person who has fallen under the influence of a destructive group to explain these contradictions: this will only strengthen his connection with the group. Just listen and note inconsistencies without aggression, give examples drawn from your observations, from the press, from the Internet. Cast doubt on the infallibility of "teachers" and "teachings." Water wears away the stone!

Support his past interests and hobbies. Relive family and friendship memories. Involve friends and relatives who have authority over him and can influence him. Stimulate and expand the circle of communication outside the group - organize meetings, picnics, holidays. In a word, support everything that is connected with life outside the group, but try to do it unobtrusively, without exerting pressure.

2. Collect information.

Gather information and create a dossier. Write down the names, addresses, phone numbers of people associated with the activities of your loved one who fell under the influence of the sect. The information you have collected can be invaluable if you need to apply to judicial, medical or law enforcement agencies when organizing the search for a missing relative;

Store all information related to his group . These can be articles in the press, publications on Internet sites, notes, leaflets. Be careful: do not part with documents relating to your loved one as a member of this group, as well as documents indicating the activities of the most destructive group.

Keep a diary of events related to your child's relationship with the group;

Find out exactly which sect he belongs to. If you could not determine the type of destructive group, note the nature of his reading: books, pamphlets, and other literature. Determine what words, expressions, terms he uses in his speech (i.e., a dictionary). Find out the schedule of classes, worship services (prayers, meditations). Find out the names and nicknames of those who make up his new environment. Based on this information, the specialist will be able to guide your search and indicate the name and location of the destructive group.

It is important to study the teaching of this group, its characteristic vocabulary. This is what your loved one will refer to most often. This information is the bridge that connects you to him. They are necessary to maintain a dialogue, they will help you keep abreast of what is happening with him in the group.

Control finances. Record the movement of money that passes directly or indirectly through your loved one ;

3. Be careful.

Avoid financial support. Do not send money to your loved one. Of course, even for ransom, do not send money to the group. Do not “pour water on their mill”, because no organization can exist without financial support. It is better to send a personal gift that cannot be transferred to the group or sold.

Don't let yourself be intimidated pressure, slander, threats or blackmail. Do not give in to the attempts of his group to charm you, to “tame” you - this will be done in order to neutralize you, “clear the roads”.

Don't let anyone make you feel guilty - this will deprive you of strength, energy, because right now you urgently need strength and common sense.

Don't make frontal attacks. You cannot demand that he immediately leave the group, or forbid him to read the literature of the sect, or rudely forbid him to communicate with sectarians - this can have the opposite effect: it will scare him away, make him withdraw into himself and seek support in the group.

Don't count on common sense to prevail and a person, over time, will figure out "what's what." Even if he claims to know what he's doing. Even if he is educated and smart. Here, no intellectual immunity can save - there are cases when academicians fell for the bait. Some destructive groups use hypnotic techniques, introduction into trance states, almost all destructive sects actively use consciousness manipulation and effective psychotechniques. That's all, this allows the sectarians to "process" the victim, to bring him to the necessary pseudological conclusions.

Do not stop trying to get your loved one out of the destructive group , referring to the fact that he is an adult and is responsible for himself. He alone cannot cope with the massive pressure from the group: "love bombing", intimidation, instillation of guilt, financial and psychological dependence and other destructive methods.

4. Enlist the help of other people

Seek help at special organizations, to help you in your efforts to bring the child or other loved one home. Consult with a psychologist, psychotherapist. Develop a common strategy with them.

If one of the parents involves a minor child in a cult, act immediately - inform law enforcement. Give them a dossier on the group and demand, if necessary, a search in the interests of the family.

But do not immediately trust "specialists" who will offer you paid services, to cure the victim "from addiction" or to protect his interests in court. First of all, you need to make sure that this is exactly the specialist for whom he claims to be. It is not uncommon for these "specialists" to be members of the group at the same time. And this happens at any level: high-ranking officials, scientists, doctors, teachers, and lawyers become victims. Be carefull!

Alas ... there are times when you have to act in a judicial or medical order or through social security. Ask your doctor to provide medical card the state of health of your loved one before he enters the destructive group.

Don't be alone with your problem. This trouble can enter any home, regardless of religion, social status, regardless of gender, age, profession, education and level of intelligence. Look for families that have also been affected by this problem, exchange information, experience, and operational information about the situation in the group.

Where should one begin acquaintance with any charismatic group and how to recognize cult pseudo-religious organizations - please read about this in the material of the Bilim Educational and Cultural Center in Almaty, provided specifically for Zakon.kz users.

You should not join any dubious groups without collecting as much information about them as possible. You should never jump to conclusions and make hasty decisions. You always need to soberly weigh, think about and analyze the information received.

In assessing the nature of any group, the following should be carefully examined:

- Who is its leader;
- What is its doctrine;
- How recruitment happens, what kind of lifestyle members lead
group and whether there is freedom to leave the group.

Who is the leader?

The collection of information about the group should begin with a study of the biography of its leader. Who is this person? What education did he receive? What did you do before forming the group? Not all leaders of destructive movements create their own groups out of a thirst for money or power - political, ideological, religious. Many of today's leaders were themselves victims of radical organizations that used psychological control. Sometimes people who have been psychologically influenced over the years begin to practice on others the techniques that they learned about in destructive organizations. It is clear that not every former member of such movements necessarily creates his own group, but there are certain personality types who are especially prone to this.

Many leaders of destructive movements suffer from a strong inferiority complex and oppose themselves to society. Often in childhood they were closed, lonely children. These people crave not so much material wealth as attention and power. Power is a drug, and the leaders of such organizations become addicted to power, they want more and more power. They are very dangerous because they are mentally unbalanced and, in the end, they themselves begin to believe in what they propagate. These are not cunning scammers who want to make capital. Most often, they really consider themselves a god, a messiah, a guru, or an enlightened teacher.

When meeting a group, you need to find out if their leader has a criminal past. If so, what crimes were he charged with? While not all leaders are hoaxers, psychopaths, or charlatans, many of them have rather shady pasts.

Studying the biography and lifestyle of the leader of a destructive organization allows you to understand whether he can be trusted at all. For example, if a person lectures on how to build good family relationships, but is divorced three times, this is saying something. If he has a history of drug use or has exhibited inappropriate behavior, then it is hardly worth counting on it to be able to solve the problems of mankind.

In addition, attention should be paid to the structure of power in radical destructive currents. How balanced is it? Many of them have a board of directors, but they are usually figureheads who take orders from the leader.

The real structure is a pyramid with a leader at the top without a system of checks and balances and mutual limitation of power. A little lower is the core of assistants who are completely subordinate to him. Even lower are middle managers. The structure does not allow dispersal of power, the power of the leader is absolute.

So, if the leader has a dubious past, and the structure of his group is such that it allows him to completely control and centralize power, then this group has the beginnings of a destructive organization. Not all leaders of destructive currents crave wealth, fame and power. Among them are former members of destructive currents, whose consciousness was subjected to psychological influence. They may act in this way out of delusion, and not for the sake of suppressing people. Many leaders give the impression of people who are guided by scripture and live with God in their souls, but their interpretation of scripture and God's will is used to manipulate and control people.

Doctrine

Because the Constitution guarantees freedom of conscience and protects the right of people to believe what they want, it is unethical to criticize group doctrine. But the views and doctrine of the group must be revealed to any person who wants to join this group.

Sometimes there is an internal doctrine for the members and an external doctrine for the society. For a group to be united and cohesive, its members must know that the group promotes what it believes in. But destructive groups change the "truth" depending on the situation, because, in their opinion, the end justifies the means. Legitimate organizations do not manipulate doctrine or create doctrine for internal and external use to deceive public opinion.

Ordinary members of the group

When evaluating a group, you need to pay attention to how being in a group affects everyone. individual person, on his personality, relationships with people, on changing his goals and interests.

When a potential victim is invited to some group event (lecture, seminar, training), they begin to exert explicit and implicit psychological pressure on her, forcing her to make a decision to join the group as soon as possible. They try to deprive a person of the opportunity to think.
Such a trait betrays the destructive nature of the group. In conventional charismatic groups, potential members are never lied to or pressured into making a quick decision to join the group.

The most characteristic sign of the destructiveness of a sect is a radical change in a person's personality.
For example, earlier man was a political liberal, and has now become a conservative. He used to love rock music, but now he calls it satanic. Previously, he was a loving and affectionate son, but now he does not trust his parents at all. He used to be an atheist, but now God means everything in his life.

Yes, it is quite natural that over time, in the process of acquiring life experience, people's beliefs change, as does their value system. But a radical change in the system of ideas cannot happen suddenly, it happens gradually. Rapid "rebirth" is usually artificially induced when neurological influence techniques are applied to a person, and when he becomes a victim of manipulation and psychological processing, including deception and suggestion.

Going into destructive currents, many people change their names, leave their family, study or work, transfer their property to this group, and even travel thousands of kilometers from their home.

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What are destructive religious movements?

On April 4, 2018, representatives of the Department for Combating Terrorism and Extremism of the Department of Internal Affairs of Almaty city visited the UNESCO-Associated School at KAU. The purpose of the visit was to conduct a preventive conversation with students on the topic of destructive religious movements in the Republic of Kazakhstan and Almaty in particular. Representatives of the Department for Combating Terrorism and Extremism gave complete description destructive religious movements, described methods of influencing citizens and methods of struggle at the legislative level with various kinds of religious movements and sects. Since the modern religious situation in Kazakhstan is characterized by a weakening of the influence of traditional religions in society, recently there has been a deliberate penetration into the territory of Kazakhstan of non-traditional Islamic and Protestant religious associations, as well as new cults of a destructive nature. The activities of most of these associations, which proclaim as their goals the complete "Islamization" or "evangelization" of Kazakhstan, are coordinated and financed by foreign centers. The scale of activity of destructive religious associations has recently increased.
It is no coincidence that in a short time numerous Protestant churches of a new wave, unconventional for our people, appeared in Kazakhstan. There are more than 500 of them in the republic. The largest churches, which account for more than 70% of believers, are located in large cities of the country, such as Almaty, Karaganda, Shymkent. Their main republican and regional departments, coordination centers, and interfaith missions are also concentrated there. Particularly indicative is the process of strengthening the influence among the Kazakh youth of various destructive near- and pseudo-religious organizations - sects and cults. The danger of this process lies primarily in the fact that for young people the spiritual sphere of life is becoming more and more value orientation regulating social behavior, the psychology of communication, the philosophy of attitude to life.

Representatives of the Department for Combating Terrorism and Extremism gave complete and reliable information on the current largest religious movements of a destructive nature, among them I would like to note:

Church of "Scientology" - The main dogma of the religious organization "Church of Scientology", known in the world as the "Center of Dianetics" is the doom of the world to destruction and there is only one chance for salvation - this is the study of Dianetics (pseudoscience of human thinking);

Jehovah's Witnesses are currently one of the largest denominations in the republic. The source of their faith is the Bible, but in their own, new translation, as well as the writings of the leaders of the Brooklyn Center and colorful magazines. Jehovah's Witnesses pay great attention to the dissemination of religious propaganda literature. Currently, their literature The Watchtower is published in more than 160 languages ​​with a circulation of more than 37 million copies, the Awake magazine in 81 languages ​​with a circulation of about 34 million copies. Members of the organization of Jehovah's Witnesses do a lot of work to attract new people to the sect.
The main goal of the RO "Grace" is the evangelization of Kazakhstan by actively attracting adherents under the guise of salvation and creating new open and closed cells. The religious movement actively uses methods of hypnotic influence on the minds of people during religious rituals.

Radical Islamic Association "Hizb-ut-Tahrir" - The ideology of the party is the construction of a caliphate on the territory of the Central Asian states.
Wahhabism (used only by opponents of this trend (its supporters call themselves Salafis). Wahhabis consider their main task to be the struggle to purify Islam from various impurities alien to it, based on cultural, ethnic or some other features of certain Muslim peoples.

Students got acquainted with the main features of the activities of destructive religious movements:
. the preaching of religious teachings that differ from the traditional religion and teachings professed by members of other sects;
. harsh criticism of other religions and the promise of "God's punishment" for their followers;
. the presence of a charismatic leader who is a preacher and chief administrator of a destructive/religious organization;
. the existence of a circle of persons who are especially close to the leader of a destructive religious organization and occupy leadership positions in it;
. active missionary activity, including street talks, distribution of leaflets, broadcasting of programs in the media;
. holding mass events in order to attract potential believers;
. heightened attention to minors who have fallen into a destructive religious organization;
. care environment;
. fragmentation of a destructive religious organization into groups according to directions;
. the use of psychotechnics;
. conducting special religious training for new members of the organization;
. recruiting mentally and physically handicapped members to publicly display pseudo-religious "miracles";
. changing the physical appearance of members, giving them religious names and spiritual titles, requiring them to wear cult clothing and paraphernalia;
. observance of strict religious discipline;
. charity and guardianship, to involve in the organization of persons who are not socially protected;
. requests for donations of money, the so-called. "tithes";
. frequent and free distribution of literature
. application modern methods holding religious meetings to attract youth;
. the demand for free work at the enterprises of the organization, the collection of alms and the sale of religious literature;
. increased attention to education, the establishment of their own educational centers
. free transfer of literature to libraries, cultural and educational institutions;
. organization has special units to perform propaganda, security and other tasks;
. creation of children's and youth institutions, rehabilitation centers, summer associations and camps, with the aim of recruiting believers.

Summing up, employees of the department for combating terrorism and extremism noted the fact that in last years in Kazakhstan, there is a noticeable increase in the number of non-traditional religious and mystical movements, sects and cults. In fact, adherents of almost all known traditional and non-traditional religious, para-religious, pseudo-religious and religious-mystical movements, including totalitarian and destructive sects and cults, live in our country. Today, it is obvious that the roots of many important social and political problems of the life of society lie in the sphere of spirituality, when disagreements between people arising on the basis of differences in their spiritual worldview are superimposed on political, national, economic and social contradictions.

History teacher
schools at KAU
Raisov D.R.