Budget system of the Russian Federation. State extra-budgetary funds (lecture notes)

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Budget system of the Russian Federation. State extra-budgetary funds (lecture notes)

Lecture notes, cheat sheets

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LECTURE No. 14. State off-budget funds

Outside the federal budget, state funds of funds are formed, managed by state authorities of the Russian Federation and intended for the implementation of the constitutional rights of citizens to:

1) social security by age;

2) social security due to illness, disability, in case of loss of a breadwinner, birth and upbringing of children and in other cases provided for by the legislation of the Russian Federation on social security;

3) social security in case of unemployment;

4) health protection and free medical care.

State non-budgetary funds are federally owned. They are not included in the budgets of all levels of the budget system of the Russian Federation and are not subject to withdrawal.

State non-budgetary funds of the Russian Federation are:

1) the Pension Fund of the Russian Federation;

2) RF Social Insurance Fund;

3) Federal Compulsory Medical Insurance Fund;

4) State Employment Fund of the Russian Federation.

Draft budgets of state non-budgetary funds are drawn up by the management bodies of these funds and submitted by the executive authorities for consideration by the legislative bodies as part of documents and materials submitted simultaneously with the drafts of the corresponding budgets for the next financial year.

The budgets of state non-budgetary funds of the Russian Federation are considered and approved by the Federal Assembly in the form of federal laws simultaneously with the adoption of the federal law on the federal budget for the next financial year.

Draft budgets of territorial state extra-budgetary funds are submitted by the executive authorities of the constituent entities of the Russian Federation for consideration by the legislative bodies of the constituent entities of the Russian Federation simultaneously with the submission of draft laws of the constituent entities of the Russian Federation on the budget for the next financial year and are approved simultaneously with the adoption of laws of the constituent entities of the Russian Federation on the budget for the next financial year.

Income of state off-budget funds formed by:

1) mandatory payments established by the legislation of the Russian Federation;

2) voluntary contributions of individuals and legal entities;

3) other income provided for by the legislation of the Russian Federation.

The budgets of state off-budget funds shall be credited with the tax revenues distributed by the bodies of the Federal Treasury according to the levels of the budget system of the Russian Federation from the following taxes:

1) a single tax levied in connection with the application of the simplified taxation system:

a) to the budget of the Federal Compulsory Medical Insurance Fund;

b) to the budgets of territorial compulsory medical insurance funds;

c) to the budget of the Social Insurance Fund of the Russian Federation;

2) the minimum tax in connection with the application of the simplified taxation system:

a) to the budget of the Pension Fund of the Russian Federation;

b) to the budget of the Federal Compulsory Medical Insurance Fund;

c) to the budgets of territorial compulsory medical insurance funds;

d) to the budget of the RF Social Insurance Fund;

3) a single tax on imputed income for certain types of activities:

a) to the budget of the Federal Compulsory Medical Insurance Fund;

b) to the budgets of territorial compulsory medical insurance funds;

c) to the budget of the Social Insurance Fund of the Russian Federation;

4) unified agricultural tax:

a) to the Federal Compulsory Medical Insurance Fund;

b) to territorial funds of obligatory medical insurance;

c) to the Social Insurance Fund of the Russian Federation.

The collection and control over the receipt of mandatory payments to state off-budget funds is carried out by the same executive authority that is entrusted with the functions of collecting taxes to the federal budget.

Expenditures of state off-budget funds

Spending of funds from state non-budgetary funds is carried out only for the purposes determined by the legislation of the Russian Federation, the constituent entities of the Russian Federation, which regulate their activities in accordance with the budgets of these funds, approved by federal laws, the laws of the constituent entities of the Russian Federation.

The execution of the budgets of state off-budget funds is carried out by the Federal Treasury.

The report on the execution of the budget of the state off-budget fund is compiled by the fund's management body and submitted by the Government of the Russian Federation for consideration and approval by the Federal Assembly in the form of a federal law.

A report on the execution of the budget of a territorial state extra-budgetary fund is compiled by the fund's management body and submitted by the executive authority of a constituent entity of the Russian Federation for consideration and approval by the legislative body of a constituent entity of the Russian Federation in the form of a law of a constituent entity of the Russian Federation.

Control over the execution of the budgets of state non-budgetary funds is carried out by bodies that ensure control over the execution of budgets of the corresponding level of the budget system of the Russian Federation, in the manner established by the RF BC for the relevant budgets.

Author: Natalia Burkhanova

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