Подходы к налогообложению добычи медеи никельсодержащих руд на примере зарубежного опыта

The subject. This article discusses the taxation of copper and nickel extraction in Australia, Canada, Chile, Kazakhstan and USAThe purpose of the article is to confirm or disprove the hypothesis that the experience of taxation of copper and nickel extraction in Australia, Canada, Chile, Kazakhstan and USA may be used for modifying the mineral extraction tax (MET) in Russia in order to increase the share of resource rent collected by the government.The methodology of research includes legal interpretation and economic analysis of the tax legislation in United States, Canada, Australia, Chile and Kazakhstan as countries with a well-developed tax system and a significant size of the mining sector in overall GDP.The authors select the legislative acts of these countries and regions that determine the procedure for collecting taxes in the extraction of metal ores, including those containing copper and nickel, as well as in the production of copper and nickel. The selected legislative acts are analyzed to determine the essential parameters of taxation. Particular attention is paid to the method of calculating the tax base, taking into account the approach to assessing the value of the taxable object, permissible tax deductions and exceptions, which allows authors to test the hypothesis put forward by determining which part of the value of a mineral resource is withdrawn during taxation.The main results, scope of application. Mineral extraction tax is the main tool for collecting natural resource rent in Russia. However, the level of taxation of solid minerals and coal is disproportionately low compared to their share in the production and export of raw materials. Thus, in 2018, the amount of MET on all minerals totaled 100.5 billion rubles, while the MET collected from oil and natural gas amounted to 5,979.6 billion rubles, i.e. 60 times as much. At the same time, the role of solid minerals in the Russian economy is comparable to the role of oil and gas. The share of the main types of minerals in the exports of the Russian Federation in 2018 was 20.4% compared to 56% for oil and gas, i.e. the difference of less than three times. The contribution of the industries related to the extraction of minerals and production of metals (mining of coal, ores, diamonds, metallurgy, fertilizer production) to the Russian GDP is about half as much as that of industries involved in the extraction and processing of oil and natural gas (7% and 14% of GDP respectively).In view of the above, it is important to develop a new approach to the taxation of solid minerals in Russia based on the world’s best practices. In order to identify the general principles of their taxation, we have conducted a detailed analysis of the tax legislation in a number of countries with a well-developed tax system and a significant size of the mining sector (the United States, Canada, Australia, Chile and Kazakhstan). We focused on the taxation of copper and nickel ores mining.Conclusions. The analysis of the international experience of taxation of copper and nickel mining sector reveals the following trend: the tax is calculated based on the market value of the extracted minerals, which is linked to the price quotes for the relevant product on an organized metal exchange (for example, the price of pure metal on the London Metal Exchange). This approach can be used in the Russian tax practice in several ways. First, Russia can adopt the Australian model where royalty on a mineral resource can be levied at the time of sale of the useful component irrespective of the processing stage (ore, concentrate or metal). The second potential model is based on the actual sale price of the product (provided it is sold in an arm’s length transaction) after deducting the costs of processing (i.e., smelting, enrichment etc., depending on the stage of processing) to arrive at the market value of the ore at the "mine mouth". The third is the Canadian model which is similar to the second one, but with the extraction costs also deducted from the sale price.Налог на доход от добычи полезных ископаемых (НДПИ) является главным способом изъятия природной ренты в России. Однако этот налог в основном ложится на нефтегазовую отрасль, в то время как уровень налогообложения руд цветных металлов (в частности, многокомпонентных комплексных руд, содержащих медь и никель) очень низок и не соответствует их доли в производстве и экспорте сырья. Ввиду этого становится актуальной задача поиска новых подходов к налогообложению медеи никельсодержащих руд исходя из принципов, принятых в мировой практике. В работе детально исследовано налоговое законодательство в отношении добычи и производства меди и никеля в странах с развитой налоговой системой на примере Австралии, Канады, США, Чили и Казахстана. На основе проведенного анализа сформулированы подходы к совершенствованию НДПИ в отношении руд цветных металлов и многокомпонентных комплексных руд, предполагающие связать размер налога с рыночной стоимостью добытых полезных ископаемых

Clinical and laboratory characteristics of tick-borne rickettsiosis related to <i>Rickettsia sibirica</i> and <i>Candidatus Rickettsia tarasevichiae</i>

The Siberian tick-borne typhus (STT) is the most common tick-borne rickettsiosis (TBR) in Russia, registered in 17 administrative territories of the Southern Siberia and the Far East. The aim of this study was to describe clinical picture, pathological data and results of laboratory diagnostics during fatal mixed infection caused by two Rickettsia species most common in Russia — pathogenic Rickettsia sibirica and poorly examined Candidatus R. tarasevichiae, including identification of its etiological agents. A four-year-old girl in Krasnoyarsk Krai in a hyperendemic focus of the Siberian tick-borne typhus after tick sucking revealed typical TBR symptoms (scab at the site of tick suction, fever, spotted rash, myalgia) and meningeal syndrome, which is not typical for the Siberian tick-borne typhus. The child died on the seventh day of illness. Autopsy data (hepatosplenomegaly; cerebral edema, which was the immediate cause of death) and the results of histological examination (productive vasculitis of the brain, spinal cord and skin, polymorphic cell perivascular infiltrates in the liver and lungs, serous meningitis, myeloid hyperplasia of the spleen and lymph nodes, interstitial lymphoid infiltration in the myocardium) confirmed the clinical diagnosis of tick-borne rickettsiosis. The patient’s blood and brain samples were tested for a wide range of tick-borne pathogens and enteric viruses that cause brain damage using PCR followed by sequencing of the positive samples. The DNA of Rickettsia sibirica and Candidatus Rickettsia tarasevichiae was found in both blood and brain samples. R. sibirica was identified by the nucleotide sequences of gene fragments gltA, ompA and ompB, and Candidatus R. tarasevichiae — by the gltA and ompB genes using nested PCR and sequencing. All amplified fragments were sequenced in both directions; the obtained sequences were deposited in the GenBank database under the inventory numbers MK048467–MK048475. We have not identified other tick-borne pathogens or intestinal viruses in the patient samples able to result in meningeal syndrome. The area where the child was sucked by the tick belongs to the regions with a high incidence of STT. Several species of mites coexist in this area; of these, Haemaphisalis concinna, the carrier of R. sibirica, dominates the populations of Ixodes mites, while Ixodes persulcatus, the main reservoir of Candidatus R. tarasevichiae, is less common. As a result of the conducted studies, for the first time in the Russian Federation, a verified case of a lethal infection associated with two species of Rickettsia — Rickettsia sibirica and Candidatus R. tarasevichiae — was identified and described

ФОРМИРОВАНИЕ ГРУПП РИСКА РАКА МОЛОЧНОЙ ЖЕЛЕЗЫ С УЧЁТОМ ОТЛИЧИТЕЛЬНЫХ МЕДИКО-ГЕНЕТИЧЕСКИХ ФАКТОРОВ У ЖЕНЩИН АЛТАЙСКОГО КРАЯ

Epidemiology of breast cancer (BC) is the most studied, not only because of the high incidence of this tumor, but also of the significant aesthetic and social importance of this organ for women [2,5]. The incidence of breast cancer holds a leading place for more than 20 years in the structure of cancer pathology in women in the Russian Federation and in the Altai region [5,8]. There are no trends in decreasing of morbidity: in 2002 in the Russian Federation this parameter was 38.89 per 100 thousand (%ooo, standardized parameter), in 2012 - 46.17%ooo (increase during past 10 years - 19.94%) [5]. There is the same trend in the Altai region: the growth of "rough" parameter of the incidence of breast cancer in the period 2004-2012 was 28.2%, the standardized parameter - 46.76%ooo in 2012 [5]. Breast cancer - one of the 3 malignant neoplasms (MN) which is designed for mammography screening, which significantly reduces the mortality from this MN in women aged 50-69 years [2,7,9,15]. Today, multiple risk factors are studied and identified enabling the development of oncological risk group, which aims is the prevention and early diagnosis of breast cancer [1,3,6,12,19,23]. It is proved that up to 10% of malignant breast tumors are genetically determined and, perhaps, the most of molecular genetic studies in oncology are focused on breast cancer problems [10,13,14,16,17,24]. At the same time, despite the many advances in the prevention and diagnosis of this disease, the high levels of mortality are stably maintained. Mortality from breast cancer in the Altai region in 2013 was 28.1%ooo (in the Russian Federation in 2012 - 29.8%ooo) [5]. Thus, the problem of prevention of malignant tumors of the breast is not yet resolved and remains extremely relevant.Эпидемиология рака молочной железы (РМЖ) является наиболее изученной, не только вследствие высокой частоты встречаемости этой опухоли, но и значительной эстетической и социальной важности для женщины этого органа [2, 5]. Заболеваемость РМЖ на протяжении уже более 20-и лет занимает лидирующее 1-ое место в структуре онкологической патологии у женщин как в Российской Федерации, так и в Алтайском крае [5, 8]. Тенденции снижения динамики заболеваемости не наблюдается: если в 2002 г. в РФ данный показатель составил 38,89 на 100 тыс. населения (%ооо, стандартизованный пока- затель), то в 2012 г. — 46,17%ооо (прирост за 10 лет — 19,94%) [5]. В Алтайском крае сохраняются те же тенденции: прирост «грубого» показателя заболеваемости РМЖ в период 2004–2012 гг. составляет 28,2%, стандартизован- ный показатель — 46,76%ооо, 2012 г. [5]. Рак молочной железы—одно из 3-х злокачественных новообразований (ЗН) для которых разработан достоверный маммографический скрининг, который снижает смертность от данных ЗН у женщин в возрасте 50–69 лет [2, 7, 9, 15]. На сегодняшний день изучены и определены множественные факторы риска, позволяющие формировать группы онкологического риска, задачами которых является профилактика и ранняя диагностика рака молочной железы [1, 3, 6, 12, 19, 23]. Доказано, что до 10% ЗН молочной железы являются генетически обусловленными и, пожалуй, наибольшее количество молекулярно-генетических исследований в онкологии принадлежит проблемам рака молочной железы [10, 13, 14, 16, 17, 24]. В то же время, несмотря на многочисленные достижения в профилактике и диагностике данной патологии, сохраняются ста- бильно высокие уровни смертности. Смертность от рака молочной железы в Алтайском крае в 2013 году составила 28,1% (в РФ 2012 г. — 29,8%) [5]. Таким образом, проблема профилактики злокачественных новообразований молочной железы ещё не решена и остаётся чрезвычайно актуальной

Lipegfilgrastim in patients with chemotherapy-induced neutropenia

The development of dose-limiting toxicities, including myelotoxicity, can significantly limit cytostatic therapy of malignant tumors. Neutropenia associated with high risk of febrile neutropenia (FN) and infectious complications that may interfere with therapy intensity and significantly increases the cost of diagnosis and treatment. With the development of recombinant forms of human granulocyte colony-stimulating factor (G-CSF) and granulocyte-macrophage colony-stimulating factor, therapy of iatrogenic neutropenia has undergone significant changes. The use of G-CSF (filgrastim, lenograstim, pegfilgrastim) reduces FN incidence in patients receiving myelosuppressive chemotherapy. Until recently, the only original preparation of G-CSF with prolonged action was pegfilgrastim. Lipegfilgrastim (Lonquex, Teva) is a new highly effective long-acting pegylated G-CSF, which has been approved by European Medicines Agency experts for FN prevention in patients receiving chemotherapy. This review summarizes the characteristics of chemical structure, pharmacokinetics, safety and efficacy of lipegfilgrastim

Почему опыт консолидированных групп налогоплательщиков оказался неудачным?

The object of the study is the consolidated taxpayer group regime (CTG) introduced in Russia in 2012 for the largest groups of companies in which a group of companies is treated as a single entity for tax purposes. The aim of this paper is to investigate the reasons for the decision to cancel the CTG regime starting from 2023. The method of the study is an analysis of the available official reports, scientific publications and officials’ statements on the topic. We have also compared the initial objectives of the CTG regime introduction with the criteria by which the regime was further evaluated. In the paper we show that the main reasons for criticizing and abolishing the CTG regime do not correspond to the initial goals of its introduction. In the result, we found that the reasons for criticism stem from the fact that the CTG mechanism does not always allow the Russian regions to achieve predictability of their budgets and prevent them from diminishing. In prospect, this experience should be taken into account when making the decision on the future of the CTG regime to avoid a disappointment of the ‘losing’ regions.Предметом исследования является введенный в 2012 г. в России механизм консолидированных групп налогоплательщиков (КГН) для крупных холдингов, в рамках которого холдинг выступает как единый налогоплательщик. Цель исследования — поиск причин неудачного опыта консолидированных групп налогоплательщиков, в  связи с  чем в 2019 г. принято решение об отмене механизма КГН с 2023 г. Методом исследования выступает анализ доступных официальных отчетов, научных публикаций и других документов, а также заявлений должностных лиц, относящихся к рассматриваемой проблеме. Сопоставив изначальные задачи данного механизма с теми критериями, по которым КГН оценивался в дальнейшем, авторы показали, что основные положения критики механизма налоговой консолидации, из которых исходит решение об отмене КГН, не соответствуют тем задачам, которые были поставлены при его введении. В результате авторы пришли к выводу, что причины для критики происходят от того, что в процессе реализации механизма КГН были не в полной мере соблюдены интересы регионов относительно не уменьшения бюджетных доходов и их предсказуемости. В перспективе данный опыт должен быть учтен при рассмотрении вопроса об отмене КГН, чтобы избежать очередного недовольства региональных властей

Autologous hematopoietic stem cell transplantation in remission consolidation of acute myeloid leukemia with initially unfavorable prognostic factors

Introduction. The role of autologous hematopoietic stem cell transplantation (autoHSCT) in adult patients with acute myeloid leukemia (AML) with poor prognosis factors is not completely defined.Purpose: to present the results of a multicenter prospective study of autoHSCT efficacy in AML patients with initially unfavorable prognostic factors.Materials and methods. From 2007 to 2014, 42 patients with primary AML with one or more poor prognosis factors were included in the study. AutoHSCT was performed in 16 patients (9 women) aged 20–57 years (median 38 years) without available compatible allogeneic (related or unrelated) donor. In order to identify the role of different prognostic factors the long-term results were analyzed.Results. With a median follow up of 49 months (range 5–86 months) 5-years overall survival, event-free survival and relapse-free survival were 47, 47 and 51 %, respectively. Rate of mortality associated with transplantation in 100 days and 2 years after autoHSCT reached 0 and 6 %, respectively. AML relapse was observed in 44 % of patients. Favorable prognostic influence of total body irradiation in conditioning regimens on the overall survival has been identified (р = 0.045).Conclusion. AutoHSCT in AML patients with initially poor prognosis factors has a long-term anti-tumor effect. In the absence of a fully compatible allogeneic donor, autoHSCT may be considered as an alternative treatment

EPIDEMIOLOGICAL FEATURES OF IXODES TICK-BORNE BORELIOSES IN THE KRASNOYARSK TERRITORY IN THE CONTEXT OF SEARCHING FOR THE CASES OF INFECTION CAUSED BY BORRELIA MIYAMOTOI

Aim. Estimation of the prevalence of Ixodes tick-borne borreliosis (ITBB) without erythema migrans in the Krasnoyarsk Territory in comparison with the prevalence of ITBB with erythema, that is Lyme disease (LD). Detection of cases of «new» infection caused by Borrelia miyamotoi (ITBB-BM) among patients with suspected tick-borne infection, primarily among patients with ITBB without erythema (ITBB-W/O-E). Materials and methods. We analyzed the database of Rospotrebnadzor containing individualized information about cases of ITBB officially registered in the Krasnoyarsk Territory in 2011 — 2016. Blood samples from 18 patients with suspected of tick-borne infection hospitalized in the Krasnoyarsk Emergency Hospital in 2017 were collected and studied. ITBB-BM was diagnosed if B. miyamotoi DNA was found in patient’s blood and/or the antibodies to specific antigens of B. miyamotoi were detected. Results. With an average annual incidence rate of ITBB of about 10 cases per 100,000 population, the proportion of ITBB-W/O-E among all ITBB in the Krasnoyarsk Territory is about 45%. Epidemiological characteristics of ITBB-W/O-E and LD are similar, but these diseases are very different clinically. All cases of ITBBW/O-E and some cases of tick-borne infections of unknown etiology, subjected to our enhanced laboratory diagnostics, were caused by B. miyamotoi. Conclusion. ITBB-W/O-E is a widespread disease in the Krasnoyarsk Territory, caused mainly by B. miyamotoi. The results of the study significantly expand the known geographic area of the ITBB-BM