Наталья Ключевская
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Президент Владимир Путин подписал Федеральный закон от 29 ноября 2018 г. № 459-ФЗ «О федеральном бюджете на 2019 год и на плановый период 2020 и 2021 годов». Документ официально опубликован 30 ноября.
Закон1 устанавливает базовые характеристики федерального бюджета на ближайшие три года. Согласно его нормам, в 2019 году доходы бюджета страны составят 19,969 трлн руб., в 2020 году – 20,218 трлн руб., а в 2021 году – 20,978 трлн руб. Расходы определены в сумме 18,037 трлн руб., 18,994 трлн руб., 20,026 трлн руб. соответственно.
Таким образом, с учетом планируемого превышения доходов федерального бюджета над расходами предусмотрен профицит бюджета, который в 2019 году достигнет 1,932 трлн руб., в 2020 году – 1,224 трлн руб., а в 2021 году – 952 млрд руб.
Закон исходит из показателя объема ВВП в 2019 году 105,820 трлн руб., в 2020 году – 110,732 трлн руб., в 2021 году – 118,409 трлн руб. В свою очередь, инфляция в следующем году прогнозируется на уровне 4,3% (декабрь 2019 года к декабрю 2018 года), в 2020 году – 3,8%, а в 2021 году – 4%. Законом сохранен действующий размер материнского капитала – 453 тыс. руб.
Об особенностях осуществления бухучета в организациях госсектора читайте в материале «Бухгалтерский учет в организациях госсектора» в «Энциклопедии решений. Госсектор: учет, отчетность, финконтроль» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Традиционно в приложениях к документу утверждены нормативы распределения доходов между бюджетами бюджетной системы РФ на 2019 год и плановый период 2020 и 2021 годов, перечень главных администраторов доходов федерального бюджета, распределение бюджетных ассигнований на исполнение публичных нормативных обязательств России, особенности администрирования отдельных доходов и т.п.
Федеральный закон вступит в силу с 1 января 2019 года (ч. 1 ст. 5 БК РФ).
Отметим, ранее был принят Федеральный закон от 28 ноября 2018 г. № 457-ФЗ, которым внесены сопутствующие корректировки в Бюджетный кодекс и отдельные законодательные акты РФ, а также установлены особенности исполнения федерального бюджета в 2019 году.
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1 С текстом Федерального закона от 29 ноября 2018 г. № 459-ФЗ «О федеральном бюджете на 2019 год и на плановый период 2020 и 2021 годов» можно ознакомиться на Официальном интернет-портале правовой информации (номер опубликования: 0001201811300026).
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