Budget system of the Russian Federation. Budget revenues (lecture notes)

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Budget system of the Russian Federation. Budget revenues (lecture notes)

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LECTURE No. 5. Budget revenues

1. Concepts of budget revenues

Budget revenues are formed in accordance with the tax and budget legislation of the Russian Federation.

In budget revenues, revenues credited to budgets for targeted financing of centralized activities and gratuitous transfers can be partially centralized.

In the composition of budget revenues, the revenues of target budget funds are taken into account separately.

Budget revenues include:

1) tax revenues credited to the budgets in accordance with the budget and tax legislation of the Russian Federation. Tax revenues include federal, state and local taxes and fees, penalties and fines.

The amount of tax credits, deferrals and installments for paying taxes to the budget is taken into account in the income of the corresponding budget;

2) non-tax revenues credited to the budgets in accordance with the legislation of the Russian Federation. Non-tax income includes income from the use of state or municipal property after payment of taxes and fees.

Budget revenues include:

1) funds received for the temporary possession or use of property that is in state or municipal ownership;

2) funds received in the form of interest on balances of budgetary funds in accounts with credit institutions;

3) funds received from the transfer of state or municipal property on bail or in trust;

4) payment for the use of budgetary funds provided to other budgets, foreign states or legal entities on a returnable and paid basis;

5) income in the form of profit attributable to shares in the authorized capital of companies, or dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;

6) part of the profit of state and municipal unitary enterprises remaining after the payment of taxes and other obligatory payments;

7) other income from the use of property in state or municipal ownership.

All of the above income from the use of state or municipal property is included in the income of the relevant budgets after payment of taxes and fees;

8) income received by budgets in the form of gratuitous and irrevocable transfers;

9) income from paid services rendered by budgetary institutions under the jurisdiction of federal executive authorities, executive authorities of constituent entities of the Russian Federation, local governments, after payment of taxes and fees;

10) funds received from the sale of state and municipal property shall be credited to the budgets in full;

11) funds received as a result of the application of measures of civil, administrative and criminal liability - these are fines, confiscations, compensations, funds received in compensation for harm caused to the Russian Federation, constituent entities of the Russian Federation, municipalities, and other amounts of forced withdrawal. Fines are subject to crediting to the budgets of urban districts and municipal districts at the location of the body or official that made the decision to impose a fine. Amounts of confiscations, compensations and other funds forcibly seized into state revenue are credited to budget revenues in accordance with the legislation of the Russian Federation and court decisions;

12) gratuitous and irrevocable transfers:

a) financial assistance from the budgets of other levels in the form of grants and subsidies;

b) subventions from the Federal Compensation Fund and (or) from regional compensation funds;

c) subventions from local budgets to budgets of other levels;

d) other gratuitous and irrevocable transfers between the budgets of the budget system of the Russian Federation;

e) gratuitous and irrevocable transfers from the budgets of state and (or) territorial state non-budgetary funds;

f) gratuitous and irrevocable transfers from individuals and legal entities, international organizations and foreign governments, including voluntary donations.

2. Federal budget revenues

The federal budget receives tax revenues from the following federal taxes and fees:

1) corporate income tax;

2) corporate income tax (in terms of income of foreign organizations not related to activities in the Russian Federation through a permanent establishment, as well as in terms of income received in the form of dividends and interest on state and municipal securities);

3) tax on profits of organizations in the performance of production sharing agreements concluded before the entry into force of Federal Law No. 30-FZ of December 1995, 225 "On Production Sharing Agreements";

4) value added tax;

5) excises on ethyl alcohol from food raw materials;

6) excises on ethyl alcohol from all types of raw materials, with the exception of food;

7) excises on alcohol-containing products;

8) excises on tobacco products;

9) excises on motor gasoline, straight-run gasoline, diesel fuel, motor oils for diesel and carburetor engines;

10) excises on cars and motorcycles;

11) excises on excisable goods and products imported into the territory of the Russian Federation;

12) tax on the extraction of minerals in the form of hydrocarbon raw materials;

13) tax on the extraction of minerals;

14) tax on the extraction of minerals on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation;

15) regular payments for the extraction of minerals in the performance of production sharing agreements in the form of hydrocarbon raw materials;

16) regular payments for the extraction of minerals on the continental shelf, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation in the performance of production sharing agreements;

17) fee for the use of objects of aquatic biological resources;

18) water tax;

19) unified social tax;

20) state duty.

Non-tax revenues of the federal budget are formed from:

1) income from the use of state-owned property, income from paid services provided by budgetary institutions under the jurisdiction of state authorities of the Russian Federation;

2) part of the profit of unitary enterprises established by the Russian Federation, remaining after the payment of taxes and other obligatory payments;

3) fees for issuing licenses to carry out activities related to the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products;

4) other license fees;

5) customs duties and customs fees;

6) payments for the use of the forest fund in terms of the minimum rates of payment for standing timber;

7) payments for the transfer of forest lands to non-forest lands and the transfer of forest fund lands to lands of other categories;

8) fees for the use of water bodies;

9) fees for the use of aquatic biological resources under intergovernmental agreements;

10) payments for negative impact on the environment;

11) consular fees;

12) patent fees;

13) payments for providing information on registered rights to real estate.

3. Revenues of the budgets of the constituent entities of the Russian Federation

Tax revenues of the budgets of the constituent entities of the Russian Federation

Tax revenues from the following regional taxes are subject to transfer to the budgets of the constituent entities of the Russian Federation:

1) corporate property tax;

2) gambling business tax;

3) transport tax.

Tax revenues from the following federal taxes and fees are subject to crediting to the budgets of the constituent entities of the Russian Federation:

1) corporate income tax at the rate established for crediting the specified tax to the budgets of the constituent entities of the Russian Federation;

2) personal income tax;

3) excises on ethyl alcohol from food raw materials;

4) excises on alcohol-containing products;

5) excises on alcoholic products;

6) excises on beer;

7) tax on the extraction of minerals in the form of hydrocarbon raw materials;

8) tax on the extraction of common minerals;

9) tax on the extraction of minerals;

10) fee for the use of objects of aquatic biological resources;

11) fee for the use of wildlife objects;

12) a single tax levied in connection with the application of the simplified taxation system;

13) unified agricultural tax.

Transfer to the budgets of the subjects of the Russian Federation of tax revenues from the payment of excises on alcoholic products with a volume fraction of ethyl alcohol from 9 to 25% inclusive and alcoholic products with a volume fraction of ethyl alcohol over 25%, produced in the territory of the Russian Federation, is carried out according to the following standards:

1) 20% of the said income is credited to the budget of the subject of the Russian Federation at the place of production of alcoholic beverages;

2) 80% of these revenues are distributed among the budgets of the constituent entities of the Russian Federation in accordance with the standards approved by the federal law on the federal budget.

Non-tax revenues of the budgets of the constituent entities of the Russian Federation are formed at the expense of:

1) part of the profit of unitary enterprises established by the constituent entities of the Russian Federation, remaining after paying taxes and other obligatory payments to the budget;

2) payments for negative impact on the environment;

3) payments for the use of the forest fund in the part exceeding the minimum rates of payment for standing timber;

4) fees for the issuance of licenses for the implementation of activities related to the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products, issued by the executive authorities of the constituent entities of the Russian Federation.

80% of the payment for the negative impact on the environment is subject to transfer to the budgets of the constituent entities of the Russian Federation of the federal cities of Moscow and St. Petersburg.

The legislative bodies of the subjects of the Russian Federation introduce regional taxes and fees, set the rates for them and provide tax benefits within the rights granted by the tax legislation of the Russian Federation.

4. Revenues of local budgets

Tax revenues from the following taxes are credited to the budgets of settlements:

1) from local taxes:

a) land tax;

b) tax on property of individuals;

2) from federal taxes and fees:

a) personal income tax;

b) unified agricultural tax;

3) from federal and regional taxes and fees according to the standards of deductions established by the state authorities of the constituent entities of the Russian Federation in accordance with the Budget Code;

4) the budgets of settlements are credited with tax revenues from federal, regional and local taxes and fees, taxes provided for by special tax regimes, according to the deduction standards established by the representative bodies of municipal districts in accordance with the Budget Code.

Tax revenues from:

1) local taxes:

a) land tax levied in inter-settlement territories;

b) tax on the property of individuals, levied in inter-settlement territories;

2) federal taxes and fees:

a) personal income tax;

b) a single tax on imputed income for certain types of activities;

c) unified agricultural tax;

d) state duty.

Non-tax revenues of local budgets are formed at the expense of part of the profits of municipal unitary enterprises remaining after the payment of taxes and other obligatory payments, in the amounts established by legal acts of local governments.

The budgets of municipal districts and the budgets of urban districts are subject to payment for the negative impact on the environment.

Fees for the issuance of licenses for the retail sale of alcoholic products issued by local governments are subject to transfer to the budgets of urban districts and municipal districts.

The budgets of settlements, urban districts, before the delimitation of state ownership of land, receive income from the sale and lease of state-owned land plots located within the boundaries of settlements, urban districts and intended for housing construction.

Prior to the delimitation of state ownership of land, the budgets of municipal districts receive income from the sale and lease of state-owned land plots located in inter-settlement territories and intended for housing construction.

The normative legal act of the representative body of the municipal district establishes uniform standards for all settlements of the municipal district for deductions to the budgets of settlements from federal, regional and local taxes and fees, taxes provided for by special tax regimes, subject to transfer in accordance with the Budget Code and the law of the subject of the Russian Federation to the budget of the municipal district.

Representative bodies of local self-government introduce local taxes and fees, set the rates and provide benefits for the payment of taxes and fees within the rights granted to them by the tax legislation of the Russian Federation.

And local governments determine the procedure for granting deferrals and installments for the payment of taxes and other obligatory payments in terms of the amounts of federal and regional taxes or fees received by local budgets.

Author: Natalia Burkhanova

<< Back: Budget process of the Russian Federation (The concept of the budget process. A system of bodies with budgetary powers. The powers of participants in the budget process at the federal level. The budgetary powers of state authorities and local governments. Financial planning. Drawing up draft budgets. The procedure for drawing up a draft federal budget. Review and approval of budgets. Budget execution)

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