No abstract

⎯According to data on the abundance of taxonomic, physiological, and ecotrophic microbial groups, analysis of the seasonal changes in their composition under conditions of artificial (irrigation) and natural (wet land formation) soil moistening was carried out. It was revealed with statistical reliability that the greatest response to changes caused by different soil moistening modes was observed in the numbers of aerobic cellulose-degrading microorganisms, denitrifiers, and fungi. An increase in erosion resistance of steppe soils during irrigation is explained by the combined effect of physicochemical and biological processes, and by higher numbers of algae, fungi, aerobic cellulose-degrading microorganisms, and oligonitrophiles, in particular.

Experience in developing the concept of basin organization nature use, which is being implemented throughout the territory of one of the subjects of the Russian Federation (Belgorod region), was represented. On the basis of hydrological and geographical typing 65 river basins of the region determine the feasibility of mining the four basic models of basin organization nature use with varying efficiency unit of soil and water protection measures. As a result geoplanning of basin landscape structure reorganized the structure of agricultural land in relation to topography and soils (adaptive land management) and to enhance the efficiency of regional ecological framework in the agrolandscape, which resulted in a compromise between economic efficiency land use and environmental stability of the territory. Results geoplanning of rural territories to the basin principle show the fundamental possibility of overcoming the most critical imbalances in the current structure of the land fund.

Южный институт менеджмента, г. Краснодар, Российская Федерация Аннотация. Депутаты Госдумы Российской Федерации одобрили в первом чтении правительственный проект закона, который дает возможность повысить ставку налога на добавленную стоимость с 18% до 20% с января 2019 года. Депутаты считают, что бизнесу пора расплатиться за пониженную ставку, которая действовала с 2004 года. Правда, в сегодняшних условиях повышение НДС может замедлить рост экономики и «уронить» ВВП на 0,4%. Повышение налоговой нагрузки требуется для выполнения национальных целей развития, которые определены в «майском указе». Меры должны принести в бюджет 600-630 млрд рублей дополнительных доходов в год. При этом льготную ставку в 10% и 0%, которая действует для ряда отраслей, менять не планируется. Таким образом, бизнес, связанный с экспортом, повышение НДС не коснется. Налоговая нагрузка на важнейшие социальные товары и услуги останется без изменений (речь идет о продуктах питания, товарах для детей, медицинских услугах, лекарствах). Налоговой системе требуется донастройка, после чего правительство не планирует проводить изменения в течение шести лет. Повышение НДС привет к всплеску инфляции -в 2019 году она превысит таргет ЦБ в 4%. Рост реальных зарплат так и вовсе составит менее 1%.Ключевые слова: налоги, налог на добавленную стоимость, доходы бюджета, расходы бюджета, инвестиции, бюджетный маневр, инфляция, экономический рост, ключевая ставка, прогноз.Для цитирования: Землякова А.В. Повышение налога на добавленную стоимость // Научный вестник Южного института менеджмента.Summary. The deputies of the State Duma of the Russian Federation approved in the first reading the government draft law, which makes it possible to raise the value-added tax rate from 18% to 20% from January 2019. Deputies believe that it's time for businesses to pay for the lowered rate, which has been in effect since 2004. True, in today's environment, an increase in VAT may slow the growth of the economy and "drop" GDP by 0.4%. The increase in the tax burden is required to fulfill the national development goals, which are defined in the "May decree". Measures should bring in the budget 600-630 billion rubles of additional revenues per year. At the same time, the preferential rate of 10% and 0%, which is valid for a number of industries, is not planned to be changed. Thus, business related to export, the increase in VAT will not affect. The tax burden on the most important social goods and services will remain unchanged (it concerns food products, goods for children, medical services, medicines). The tax system needs to be tune-up, after which the government does not plan to make changes for six years. The VAT increase is hi to the surge in inflation -in 2019 it will exceed the Central Bank's target of 4%. The growth of real wages will be less than 1%. There is no conflict of interests ФИНАНСЫ И УЧЕТ Статья поступила в редакцию 28.03.2018 СВЕДЕНИЯ ОБ АВТОРАХ Землякова Алина Владимировна, кандидат экономических наук, доцент кафедры финансов и кредита Южного института мене...

Application of integrated approach to geoplanning of rural territories on the basis of the concept of basin environmental management and technological capabilities of geoinformation design and remote sensing is shown. The sequence of scientific and technological maintenance of transition to the basin organization of the territory and an assessment of results of geoplanning in one of the Russian regions is presented. On the basis of use of experience of application of the concept of basin environmental management in planning of rural territories the approachability of overcoming of the most critical disproportions in the developed structure of land fund has been studied.