“Лицензээ бусдад шилжүүлэх бүрт 30 хувийн татвар төлнө”

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Ц.МЯГМАРБАЯР

Хууль, тогтоомж, бодлого судалгааны төвийн гүйцэтгэх захирал Д.Тэгшбаяртай олборлох салбарын эрх зүйн зохицуулалтын талаар ярилцлаа.

 

Ашиг хүртэгч эздийг ил болгоход манай хууль эрх зүйн зохицуулалт, боломж нь хэр байдаг юм бол.  Зохицуулалт муутай болохоор ил болдоггүй гэдэг?  

-FATF буюу Санхүүгийн гэмт хэрэгтэй тэмцэх байгууллагаас манай улсыг санхүүгийн хувьд эрсдэлтэй улс орон гэсэн үнэлгээг өгч“саарал” жагсаалтад 2011 онд оруулсан. Энэ нь хоёр жилийн хугацаанд харж үзнэ гэсэн үг. Өөрөөр хэлбэл, олон улсын байгууллагын зөвлөмжийг хэрэгжүүлж байна уу  гэдгийг ажигладаг. Зөвлөмжийг хэрэгжүүлэхгүй бол “хар” жагсаалт руу унагадаг. Хар жагсаалтад орсоноор тухайн улс оронтой хөрөнгө оруулалт хийхэд хамгийн эрсдэлтэй гэдэг ойлголтыг олон улсад төрүүлдэг. Санхүүгийн өндөр эрсдэлтэй улс оронтой нэр хүнд бүхий банкууд харилцаагаа тасладаг. Энэ сөрөг үр дагавраас гарахын тулд 2013 онд Мөнгө угаах, терроризмыг санхүүжүүлэхтэй тэмцэх тухай хуулийг шинэчилж баталсан. Ингэхдээ ашиг хүртэгч эздийг эцсийн өмчлөгч, Үнэт цаасны зах зээлийн тухай хуульд “бенефициар өмчлөгч” гэж нэр томъёоны хувьд ялгаатай тодорхойлолтууд оруулж ирсэн. Харин хуультай холбоотой дийлэнх дүрэм, журам одоогоор гараагүй байгаа. Гэхдээ энэ нэр, томъёо банк, санхүүгийн байгууллагад ашиглагдахаар зохицуулсан болохоор бусад салбарт хэрэглээгүй өдий хүрсэн. Харин 2016 онд Олборлох үйлдвэрлэлийн ил тод байдлын санаачлага байгууллага стандартдаа өөрчлөлт оруулж, гишүүн орнууддаа заавал биелүүлэх зарим шаардлагыг тавьж эхэлсэн. Заавал биелүүлэх шаардлагад олборлох салбарын ашиг хүртэгчдийн мэдээллийг ил болгох гэсэн байгаа. Энэ хүрээнд манай Засгийн газар гишүүн орны хувьд стандартыг дагаж мөрдөх хэрэгтэй болчихоод байгаа юм. Олон улсад ОҮИТБС-ыг “сайн” жишээнд тооцож байгалийн баялаг ихтэй орныг баялгийн хараалаас  хамгаалах, элбэг байхын зовлонд орохоос сэргийлэхэд ач холбогдолтой гэж үздэг юм билээ. Тиймээс  манай улс олборлох үйлдвэрээс ашиг хүртэгч эздийг 2020 оны нэгдүгээр сарын 1 гэхэд олон нийтэд ил болгох замын зургийг гаргаж ил  болгоно гэдгээ ч зарлаад байна.Түүнчлэн олон улсад мэдээллээ солилцох нөхцлийг бүрдүүлэх ёстой.

– Яагаад заавал олбор­лох салбарыг онцлов?

-Манай улсын байгалийн баялаг 1.5-3 их наяд ам.долларт хүрэх хэмжээнд байна гэсэн таамаг байдаг. Үүнийг нэг хүнд хувааж үзвэл ойролцоогоор 300-400 мянган ам.доллар ногдох бололцоо бий гэж үздэг. Газрын доорх баялаг нийтийн өмч гэж Үндсэн хуульдаа заасан учраас ашиг тусыг нь ард түмэн тэгш хүртэх ёстой. Нийтийн өмчийг төр зохицуулах үүргийн хүрээнд аж ахуйн нэгжүүдийн мэдээллийг ил тод болгох нь зайлшгүй юм. Аж ахуйн нэгжүүд нийтийн баялгийг ашиглаж байгаа гэдэг утгаар хариуцлага хүлээх үүрэгтэй. Засгийн газраас ил тод болгох хөшүүрэг нь энэ стандартын шаардлагыг биелүүлэх гэж ойлгож болно.

Стандартын дагуу ил болго гэж шаардсанаар ил болох уу. Мэдээлэл өгсөн хүнийг хамгаалах эрх зүйн орчин бүрдээгүй байна?

-Нэг удаагийн мэдээлэл ил болсноор ашиг хүртэгч эзэн ил болохгүй. Харин ил болсон мэдээлэл үнэн эсэхэд төр хянах биш иргэний нийгмийн байгуулага, эрэн сурвалжлах сэтгүүл  зүйн хамтын ажиллагаа, мөрдөн шалгах ажиллагаа явуулсны дүнд мэдээлэл үнэн эсэхийг баталгаажуулах боломжтой болно. Гэхдээ энэ асуудал шинэ байгаа учраас одоогоор мэдээлэл муу байна. Яахав, мэдээллээ заавал өг гэхчилэн зохицуулалт хийж аж ахуйн нэгжүүдээс мэдээллийг цуглуулж болно л доо. Дараа нь яах вэ гэдэг асуудал бидний хувьд том асуудал. 2020 он гэхэд мэдээллээ цуглуулж анализ хийх үед чадавхи суусан  байх шаардлагатай байгаа юм. Нөгөө талаас хамгийн гол асуудал мэдээлэл нь ил болсон хүний аюулгүй байдлыг эрх зүйн хүрээнд яаж зохицуулж, хамгаалах вэ гэдгийг тооцоолох хэрэгтэй. Эдгээр зохицуулалтыг хуульчилж өгөх шаардлага бий.

– Тусгай зөвшөөрлийг өөр хүнд шилжүүлсэн тохиолдол бүрт 30 хувийн татвар ногдуулахаар боллоо. Энэ нь гадны  хөрөнгө оруулалтыг татахад сөрөг талтай юу?

– Би тэгж харахгүй байна. Татварын зохицуулалт уг нь өмнө ч байсан. Хуулийн цоорхой ч байсан. Улс төрд нөлөө бүхий этгээд, төрийн албан хаагчдад нөлөөлж тусгай зөвшөөрлийг нэг хүн  өөр дээрээ олноор нь төвлөрүүлснээс болж лицензийн наймаа газар авсан. Аж ахуйн нэгжийн хувьд талбайн хэмжээнээс хамаарч хайгуулын болон ашиглалтын тусгай зөвшөөрөл бүрт газрын төлбөр их хэмжээгээр улсад төлдөг. Анхнаасаа ашиглахгүй, цааш дамлаж, мөнгө олох зорилготой тусгай зөвшөөрлийг авдаг учраас энэ их зардлыг гаргахыг хүсэхгүй цааш нь дамлан зардаг нь түгээмэл үзэгдэл болчихсон. Гэтэл ихэнхдээ дотоодын хөрөнгө оруулагч биш, гадны хөрөнгө оруулагчид худалдаж авна. Манайханд зөвшөөрөл нь олдоод байдаг, гэхдээ мөнгө олох нь илүү чухал учраас дотоодын хөрөнгө оруулагч тэр бүр худалдаж авахгүй.

Хуульд хэдийгээр газар эзэмших, ашиглах, тусгай зөвшөөрөл авахад гадны хөрөнгө оруулагчдад тодорхой хязгаарлалт  байдаг ч хуулийн гаргалгааг нь аль хэдийн олчихсон, доошоо хэлхээ бүтэц бүхий охин компани байгуулж байгаад төвөггүй авчихдаг болчихсон. Гадны хөрөнгө оруулалтай гэж харуулахгүйн тулд манайд компани байгуулж түүнийхээ доор тусгай зөвшөөрөл, газартай компанийг татаж авдаг ийм тактик тогтсон. Тэгээд хөрөнгө оруулагч нь солигдсон тохиолдолд тусгай зөвшөөрөлтэй хамааруулж авч үзэхгүй, компанийн хувьцаа худалдан борлуулсны татвар л авдаг байсан. Харин 2017 онд Аж ахуйн нэгжийн орлогын албан татварын тухай, Газрын тухай, Татварын ерөнхий хууль, Ашигт малтмалын тухай гээд хэд хэдэн хуульд өөрчлөлт орууллаа. Ингэснээр олборлох салбарт үйл ажиллагаа явуулж буй аж ахуйн нэгжүүд эцсийн өмчлөгчөө ирэх зургадугаар сарын 1-нээс өмнө гаргаж өгөх шаардлагатай болсон. Түүнчлэн газар эзэмшиж буй компани эцсийн өмчлөгчөө тодорхой болгож өгөхөөр болж байна. Мөн лицензээ бусдад шилжүүлэх бүрт 30 хувийн татвар төлнө. Ингэснээр улсад олборлох салбарын ил тод байдал, мэдээллийн дата сан үүснэ. Нөгөө талаас тусгай зөвшөөрөл, газрын эрхийн шилжилт хөдөлгөөн тодорхой хэмжээнд мэдээлэлтэй болохоор болоод байна. Гэхдээ дээрх хуулиудад эцсийн өмчлөгч гэдгээ яг олон улсын нэр томъёонд нийцүүлж чадаагүй нь харамсалтай санагдсан. Хуулийг батлахдаа иргэний нийгмийн байгууллагын саналыг илүү тусгасан бол улам сайн болох байв. Лиценз болон  газрыг бусдад шилжүүлж дамладаг явдал ч хумигдана. Тэгэхээр эзэмшигч солигдох бүрт улс эрх борлуулсны татварыг нэхэж авна гэсэн үг юм.

Эх сурвалж: “Зууны мэдээ” сонин


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