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Lecture notes, cheat sheets
The budget system of the Russian Federation. Lecture notes: briefly, the most important
Directory / Lecture notes, cheat sheets Table of contents
LECTURE No. 1. Budget, budget system, budget structure of the Russian Federation 1. Economic essence and content of the budget The state budget is a mechanism that allows the state to implement social and economic policies in Russia. The state budget influences the formation and use of centralized and decentralized funds of funds. Budget - this is a system of education and expenditure of funds that are intended to finance the provision of tasks and functions of the state and local self-government. With the help of the state budget, state authorities receive financial resources for the maintenance of the army, the state apparatus, etc. The state budget - this is the financial plan of the state, with the help of which the authorities get a real economic opportunity to exercise power. At the same time, the budget is a category that is characteristic of various relationships. The emergence and development of the budget is associated with the emergence and formation of the state. For the state, the budget is a tool for directly ensuring its activities, and at the same time it is an important element for pursuing social and economic policy. Budget tasks: 1) redistribution of GDP; 2) financial support of the budgetary sphere and implementation of the social policy of the state; 3) state regulation and stimulation of the economy; 4) control over the formation and use of centralized funds of funds. Through the formation and use of centralized funds of funds at the levels of state and territorial authorities, the distributive function of the budget is manifested. The state, with the help of the state budget, regulates the economic life of the country, economic relations, directing budget funds for the development and restoration of industries and regions. And in this regard, the state can accelerate or restrain the pace of production, enhance or weaken the growth of capital and savings, change the structure of supply and demand. The redistribution of GDP through the budget has two stages. 1. Formation of budget revenues. In the process of formation of budget revenues, a part of GDP is withdrawn in favor of the state. In this regard, there are financial relationships between the state and taxpayers. Budget revenues pursue the only goal, which is to form the revenue side of the budgets of different levels. They are characterized by impersonality and monetary form. Budget revenues can be tax and non-tax in nature. Sources of tax revenues: profit, wages, loan interest, rent, value added, savings, etc. Non-tax revenues of budgets are formed as a result of the economic activities of the state or in the redistribution of revenues already received by the state by the levels of the budget system. 2. Use (expenditure) of budget funds. Budget expenditures - these are funds that are directed to the financial support of the tasks and functions of the state and local self-government. budget recipients - these are organizations of the production and non-production spheres that can receive and distribute budget funds; they are financed through budget expenditures. Most of the budget expenditures are non-refundable. Due to budget expenditures, the budget funds are redistributed by the levels of the budget system through subsidies, budget loans, subventions, etc. The structure of budget expenditures is established in the budget plan and depends, like budget revenues, on the economic and other situation in the country. The control function of the budget operates together with the distribution function and makes it possible to exercise mandatory state control over the receipt and use of budget funds. 2. The budget system of the Russian Federation The budget system is the main link in the financial system of the state, it is an integral part of the budget structure. budget system - this is a set of budgets of states, administrative-territorial formations, state institutions and funds that are independent in budgetary terms. It is based on legal norms, economic relations and state structure. The construction of the budget system depends on the form of administrative and state structure of the country. All states are subdivided, depending on the degree of distribution of power between the center and administrative-territorial formations, into: unitary, federal and confederal. Unitary state - a form of government in which administrative-territorial entities do not have their own statehood and autonomy. The budgetary system of a unitary state consists of state and local budgets. Federal state - this is a system of state structure, in which state formations or administrative-territorial formations that are part of the state are politically independent within the framework of the competencies distributed between the center and them, and have their own statehood. The budgetary system of a federal state consists of the federal budget, the budget of the members of the federation and local budgets. confederate state - is a permanent alliance of sovereign states, pursuing the achievement of political or military goals. Its budget is formed from contributions included in the confederation. The member states of the confederation have their own budget and tax systems. The budget system consists of the budgets of the following levels (Article 10 of the RF BC): 1) the federal budget and the budgets of state off-budget funds; 2) the budgets of the constituent entities of the Russian Federation (RF) and the budgets of territorial state extra-budgetary funds; 3) local budgets, including: a) the budgets of municipal districts, the budgets of urban districts, the budgets of intra-city municipalities of the federal cities of Moscow and St. Petersburg; b) budgets of urban and rural settlements. According to Art. 11 of the RF Budget Code, the federal budget and budgets of state non-budgetary funds are developed and approved in the form of federal laws, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds are developed and approved in the form of laws of the constituent entities of the Russian Federation, local budgets are developed and approved in the form of legal acts of representative bodies of local self-government or in the manner prescribed by the charters of municipalities. The annual budget is drawn up for one financial year, which is equal to the calendar year and runs from January 1 to December 31. State extra-budgetary fund - a cash fund, formed outside the federal budget and the budgets of the constituent entities of the Russian Federation, designed to implement the constitutional rights of citizens to pensions, social security in case of unemployment, social insurance, health care and medical care. Expenses and incomes of the state off-budget fund are formed in a certain order, which is established by federal law or provided for by the RF BC. Each municipality has its own budget. The budget of the municipality, i.e. the local budget, is a form of formation and spending of funds per financial year, intended to fulfill the expenditure obligations of the corresponding municipality. Local budgets, in accordance with the budget classification of the Russian Federation, separately provide for funds allocated for the fulfillment of expenditure obligations of municipalities in connection with the exercise by local governments of powers on issues of local importance, and expenditure obligations of municipalities performed at the expense of subventions from the budgets of other levels for exercise of certain state powers (Article 14 of the RF BC). The budget of the municipal district, i.e. the district budget, and the set of budgets of urban and rural settlements that are part of the municipal district, form the consolidated budget of the municipal district. As part of the budgets of urban and rural settlements, estimates of income and expenses of individual settlements and other territories that are not municipalities may be provided. Each subject of the Russian Federation has its own budget. The budget of a constituent entity of the Russian Federation, i.e., the regional budget, is a form of formation and spending of funds per financial year, intended to fulfill the expenditure obligations of the corresponding constituent entity of the Russian Federation. The use by public authorities of the constituent entities of the Russian Federation of other forms of formation and spending of funds to fulfill the expenditure obligations of the constituent entities of the Russian Federation is not allowed. The budgets of the constituent entities of the Russian Federation, in accordance with the budget classification of the Russian Federation, separately provide for funds allocated for the fulfillment of expenditure obligations of the constituent entities of the Russian Federation in connection with the exercise by state authorities of the constituent entities of the Russian Federation of powers on subjects of jurisdiction of subjects of the Russian Federation and powers on subjects of joint jurisdiction specified in clause 2 and 5 st. 26.3 of the Federal Law of October 6, 1999 No. 184-FZ "On the General Principles of Organization of Legislative and Executive Bodies of State Power of the Subjects of the Russian Federation", and expenditure obligations of the constituent entities of the Russian Federation, carried out at the expense of subventions from the federal budget. The budget of the subject of the Russian Federation and the set of budgets of municipalities that are part of the subject of the Russian Federation form the consolidated budget of the subject of the Russian Federation. In accordance with Art. 16 of the RF BC, the federal budget is a form of formation and spending of funds per financial year, intended for the fulfillment of expenditure obligations of the Russian Federation. The use by federal government bodies of other forms of formation and spending of funds intended for the fulfillment of expenditure obligations of the Russian Federation is not allowed, except for the cases established by the RF Budget Code and other federal laws. The federal budget and the set of budgets of other levels of the budget system of the Russian Federation form the consolidated budget of the Russian Federation. Target budget fund - a cash fund formed in accordance with the legislation of the Russian Federation as part of the budget at the expense of special-purpose income or in the order of targeted deductions from specific types of income or other receipts and used according to a separate estimate. The funds of the target budget fund cannot be used for purposes that do not correspond to the purpose of the target budget fund (Article 17 of the RF BC). 3. Budget device. Interbudgetary relations budget device - these are the organizational principles of building the budget system, its structure, the interaction of its budgets. budget system - is the total of all budgets existing in the country. The budget structure is determined by the state structure. The budget system in unitary enterprises includes two links: the state budget and local budgets. In accordance with the Budget Code of the Russian Federation, the budget system of federal states consists of three parts: the state budget, the budgets of the members of the federation (subjects of the Federation - in Russia), local budgets. The state budget system consists of three links and includes: the republican (federal) budget; 21 republican budgets within the Russian Federation, 55 regional and regional budgets, city budgets of Moscow and St. Petersburg, 10 district budgets of autonomous districts, the budget of the Jewish Autonomous Region; about 29 thousand local budgets (city, district, settlement, rural). The budget structure in the Russian Federation is based on the principles of unity, completeness, reality, publicity and independence of all budgets included in the state budget system. A complex problem in the budget structure is budgetary federalism, i.e., budgetary relations between the center and the regions. Within the framework of interbudgetary relations, all budgets that are part of the budget system of the Russian Federation are interconnected. Interbudgetary relations are relations that arise between state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local governments that are associated with the formation and execution of the relevant budgets (Article 6 of the RF BC). Interbudgetary relations are based on the following principles: 1) distribution and consolidation of budget expenditures by levels of the budget system of the Russian Federation; 2) differentiation of regulatory revenues for certain levels of the budget system of the Russian Federation; 3) equality of budgetary rights of subjects of the Russian Federation, equality of budgetary rights of municipalities; 4) equality of all budgets in relations with the federal budget, equality of local budgets in relations with the budgets of the constituent entities of the Russian Federation; 5) equalization of the levels of the minimum budgetary security of the constituent entities of the Russian Federation, municipalities. To improve interbudgetary relations it is necessary to: 1) provide support to the subjects of the Federation in such a way as to leave them incentives to develop their own sources of income; 2) to make the scheme of grouping territories into economic regions, taking into account their economic potential and natural conditions, more streamlined; 3) introduce an effective mechanism for providing investments to equalize the levels of socio-economic development of the regions. The revenue part of the territorial budgets is made up of fixed and regulatory revenues, grants and subventions, as well as credit resources. Fixed income revenues are considered to be fully received in the relevant budgets. Regulatory income are the funds directed from the higher level of the budget system to the lower budget, exceeding the fixed income, to cover its expenses. They are credited to the respective budgets on the basis of the percentage deductions established upon approval of the higher budget. Subsidies - certain amounts of money transferred from a higher budget to balance lower budgets in case of their deficit. Subventions - funds transferred from a higher budget to lower budgets to finance a strictly targeted event. Credit resources - funds transferred as a loan, i.e. they must be returned with or without interest. In 1994, a new mechanism of interbudgetary relations was introduced, in which the Trust Fund for Financial Support of the Regions acted as the main regulator. Its funds are distributed to all regions according to a single principle. The Fund for Financial Support of the Subjects of the Federation provides assistance to those subjects whose average per capita budget income for the previous year is lower than the average for the Russian Federation, and the level of their own income and additional funds received from the federal budget is insufficient to finance current expenses. Regions receiving financial assistance from the federal budget provide the Ministry of Finance of the Russian Federation with planned and actual data on incomes and expenditures of budgets and extra-budgetary funds. This is done for control. Transfers to the regions are transferred on a monthly basis as taxes are actually received by the federal budget, taking into account the specific weight of each region in the Fund for their financial support. Nevertheless, the procedure for allocating budget appropriations to the regions for capital investments for the implementation of federal targeted programs has been preserved. 4. RF budgets The federal budget is the first level of the budget system of the Russian Federation. Federal budget - this is the main financial plan of the state, which is approved by the Federal Assembly in the form of a federal law. The federal budget is the main means of redistributing national income and gross domestic product. The federal budget mobilizes the financial resources needed to regulate the economic and social development of our country and implement its policies. Its function is to finance national authorities and administration, activities related to the development of scientific activities in the country, ensuring the defense capability of the state, and training highly qualified specialists for the Russian Federation. Federal budget funds are the main source for financing the restructuring of the economy, the development of profitable and promising areas in the production sector, and the development of new production complexes. The federal budget plays a major role in the development of art, mass media, culture and other spheres of human activity. The federal budget is endowed with non-tax and tax revenues, revenues from target budget funds. The source of federal budget revenues are tax revenues, which include: 1) federal taxes and fees, the list and rates are specified in the tax legislation of the Russian Federation, and the proportions of their redistribution at various levels of the budget system of the Russian Federation are approved by the Federal Law on the federal budget for a certain financial year; 2) state duty in accordance with the legislation of the Russian Federation; 3) customs duties, customs fees, etc. Tax income also includes: 1) income from the use of property owned by the state; 2) income from paid services provided by budgetary institutions; 3) income from the sale of property owned by the state; 4) income from foreign economic activity; 5) income from the sale of state stocks and reserves; 6) profit of the Bank of Russia - in accordance with the standards established by federal laws; 7) part of the profit of unitary enterprises, which remains after the payment of taxes and other obligatory payments. The main source of federal budget revenues (about 76%) are tax revenues. The federal budget receives such types of taxes as: value added tax and excises, which make up about 40% of the total budget revenue, income tax (about 10%), taxes on foreign trade and foreign economic operations (about 8%) (the main place including import duties). The rest is formed by personal income tax, property tax, payments for the use of natural resources. Non-tax revenues are about 12%. These are incomes from state property, from foreign economic activity, from the sale of property that belongs to the state, from the sale of state reserves. Revenues from target budget funds are about 11% (Federal Environmental Fund, Federal Road Fund, etc.). In accordance with the legislation of the Russian Federation, the following expenses are financed from the federal budget: 1) ensuring the activities of the President of the Russian Federation, the Central Election Commission of the Russian Federation, the Federal Assembly of the Russian Federation, the Accounts Chamber of the Russian Federation, federal executive bodies and their territorial bodies; 2) national defense and ensuring the security of the state, the implementation of the conversion of defense industries; 3) functioning of the federal judicial system; 4) implementation of international activities in the general federal interests; 5) fundamental research and promotion of scientific and technological progress; 6) state support of transport: rail, air and sea; 7) state support for nuclear energy; 8) elimination of the consequences of emergency situations and natural disasters on a federal scale; 9) exploration and use of outer space; 10) the maintenance of institutions that are federally owned or administered by state authorities of the Russian Federation; 11) financial support of subjects of the Russian Federation; 12) statistical accounting; 13) formation of federal property; service and repayment of the state debt of the Russian Federation; 14) compensation to state extra-budgetary funds for the payment of state pensions and other social payments to be financed from the federal budget; 15) replenishment of state stocks of precious metals and precious stones, state material reserve; 16) holding elections and referendums in the Russian Federation; 17) federal investment program; ensuring the implementation of decisions of federal government bodies that led to an increase in budget expenditures or a decrease in budget revenues of budgets of other levels. Federal budget funds are used to finance regional and local events. The specifics of the federal budget is the financing at its own expense of national defense spending, international activities, and scientific research. The federal budget finances 100% of national expenditures for defense and international activities, 93% for scientific research, 76% for law enforcement, 89% for the prevention and elimination of emergencies and the consequences of natural disasters. The federal budget is an instrument for the interregional redistribution of national funds. Regional budgets - the central link of territorial budgets, which serve to financially support the tasks that lie with the state authorities of the constituent entity of the Russian Federation. The purpose of the regional authorities is to ensure the development of the regions, as well as the production and non-production areas in the territories under their jurisdiction. Recently, regionalization of economic and social processes has been observed. The role of regional budgets is being strengthened. With the help of regional budgets, the state pursues an economic policy, leveling the levels of economic and social development of territories that, due to historical, geographical, military and other conditions, have lagged behind other regions of the country in their economic and social development. Regional programs are being developed, which are financed from regional budgets. In accordance with the RF BC, revenues: regional budgets are formed at the expense of their own and regulatory revenues. Own revenues include the following regional taxes and fees: 1) corporate property tax; 2) real estate tax; 3) road tax; 4) transport tax; 5) sales tax; 6) gambling business tax; 7) regional license fees. Own income includes income from the use of property owned by the constituent entities of the Russian Federation, and income from paid services provided by budgetary institutions under the jurisdiction of state authorities of the constituent entities of the Russian Federation. Regulatory income - these are deductions from federal taxes and fees distributed to be credited to the budgets of the constituent entities of the Russian Federation according to the standards determined by the federal law on the federal budget for the next financial year, as well as subsidies, subventions, subsidies and transfers received from the federal budget. The main directions of using the funds of regional budgets: 1) ensuring the functioning of the legislative and executive authorities of the constituent entities of the Russian Federation; 2) servicing and repayment of the state debt of the constituent entities of the Russian Federation; 3) holding elections and referendums in the constituent entities of the Russian Federation; 4) ensuring the implementation of regional target programs; 5) formation of state property of the subjects of the Russian Federation; 6) implementation of international and foreign economic relations of the constituent entities of the Russian Federation; 7) the maintenance and development of enterprises, institutions and organizations that are under the jurisdiction of public authorities of the constituent entities of the Russian Federation; 8) ensuring the activities of the media of the constituent entities of the Russian Federation; 9) provision of financial assistance to local budgets; 10) ensuring the implementation of certain state powers transferred to the municipal level; 11) compensation for additional expenses incurred as a result of decisions taken by state authorities of the constituent entities of the Russian Federation, leading to an increase in budget expenditures or a decrease in budget revenues of local budgets. The first place in expenditure is occupied by appropriations for the national economy (industry, construction, agriculture, transport, road facilities, communications, etc.). Second place - spending on social and cultural activities (education, culture and art, social policy) - over 25%; the cost of managing and maintaining law enforcement agencies is approximately 8%. Local budgets - This is the third level of the budget system of the Russian Federation. According to Art. 14 of the RF BC, the budget of the municipality (local budget) is a form of education and expenditure of funds intended to ensure the tasks and functions assigned to the jurisdiction of local government. Local self-government is exercised by the people themselves through freely elected representative bodies. To perform the functions assigned to local representative and executive bodies, they are endowed with certain property and financial and budgetary rights. Local budgets are one of the main channels for bringing the final results of production to the population. Through them, public consumption funds are distributed among individual groups of the population, from which the development of production sectors (local and food industries, utilities, volume of products and services) is financed. Local budgets perform the following functions: 1) form monetary funds, which are financial support for the activities of local authorities; 2) distribute and use these funds between sectors of the economy; 3) control the financial and economic activities of enterprises, institutions that are subordinate to these authorities. Local budgets in the implementation of national economic and social tasks are of great importance, since they distribute state funds for the maintenance and development of the social infrastructure of society. Own revenues are not the main source of formation of local budgets. The composition of own revenues of local budgets includes: 1) local taxes and fees: a) land tax; b) tax on property of individuals; c) advertising tax; d) inheritance or gift tax; e) local license fees; 2) income from privatization, including: a) income from the privatization of objects of state and municipal property; b) income from the sale of land; c) income from the sale of apartments to citizens; 3) funds of compulsory medical insurance, funds of extra-budgetary and sectoral funds. The main regulatory revenues of local budgets include deductions: 1) from value added tax; 2) from excises; 3) from corporate income tax; 4) from personal income tax. Functional expenses are financed from local budgets, which include expenses for: 1) maintenance of local self-government bodies; 2) formation of municipal property and its management; 3) organization, maintenance and development of educational, healthcare, cultural institutions; 4) mass media, other institutions that are in municipal ownership; 5) maintenance of municipal bodies for the protection of public order; 6) organization, maintenance and development of municipal housing and communal services; 7) maintenance of burial places under the jurisdiction of municipal authorities; 8) organization of transport services for the population and institutions that are in municipal ownership or under the jurisdiction of local governments; 9) protection of the natural environment in the territories of municipalities; 10) service and repayment of municipal debt; 11) targeted subsidization of the population; 12) holding municipal elections and local referendums. The main direction of using the funds of local budgets is to cover the costs associated with the life support of a person (expenditures for social and cultural events and for housing and communal services). The structure of expenditures of certain types of local budgets is not the same. One of the main areas of use of financial resources should be the financing of the development of the local production base as a basis for obtaining their own income in the future. In accordance with article 6 of the RF BC, consolidated budget - this is a set of budgets of all levels, which includes the federal budget and the consolidated budgets of the constituent entities of the Russian Federation. The consolidated budget of the subject of the Russian Federation includes the regional budget, i.e. the budget of the subject of the Russian Federation, and local budgets. The term "consolidated budget" was also included in the Law of the RSFSR "On the Fundamentals of the Budget Structure and Budget Process of the RSFSR" dated October 10, 1991 in connection with the abolition of the State Budget of the Russian Federation, which included all parts of the Russian budget system. The above law is currently not in force. In budget planning, indicators of consolidated budgets are used. The volumes of the consolidated budgets of administrative-territorial transformations are taken into account when determining the amount of subsidies and the size of the norms for deductions from regulatory taxes to the budgets of the constituent entities of the Russian Federation. The role of consolidated indicators is important when analyzing the formation and use of the country's centralized financial fund. Consolidated financial planning is impossible without calculating the indicators of consolidated budgets. The indicators of the consolidated financial balance of the state and territorial consolidated financial balances are taken from the consolidated budgets. The income part of the balance sheet uses data: value added tax and excises, property tax, income tax, foreign trade taxes, funds from budget trust funds, etc. The expenditure part includes: expenses for social and cultural events financed from the budget, expenses for public investments, state subsidies, expenses for science from the budget, for defense, expenses for the maintenance of law enforcement agencies, government bodies, prosecution courts, etc. Consolidated budget indicators play an important role in long-term planning in general and long-term financial planning in particular. Financial indicators, which are based on indicators of consolidated budgets, are used in the development of forecasts for the economic and social development of the state and territories. Consolidated budget indicators are used in calculations that characterize various types of provision for the inhabitants of the country and its territories. 5. Principles of the budget system of the Russian Federation The budget system of the Russian Federation, according to the RF BC, is based on the following principles: 1) the principle of unity of the budget system of the Russian Federation is the unity of the budget legislation of the Russian Federation, forms of budget documentation and reporting, principles of organization and functioning of the budget system, budget classification of the budget system of the Russian Federation, sanctions for violation of budget legislation, a unified procedure for establishing and fulfilling spending obligations, generating income and implementation of expenditures of the budgets of the budgetary system of the Russian Federation, maintaining budgetary accounting and reporting of the budgets of the budgetary system of the Russian Federation and budgetary institutions, the unity of the procedure for the execution of judicial acts on foreclosure on the funds of the budgets of the budgetary system of the Russian Federation; 2) the principle of delimiting income and expenses between budgets of different levels - this is the consolidation, in accordance with the legislation of the Russian Federation, of income and expenses for the budgets of the budgetary system of the Russian Federation, the determination of the powers of state authorities to generate income, establish and fulfill expenditure obligations; 3) the principle of independence of budgets means: a) the right and obligation of public authorities and local self-government bodies to independently ensure the balance of budgets and the efficient use of budgetary funds; b) the right and obligation of public authorities and local self-government bodies to independently carry out the budget process; c) the right of state authorities and local self-government bodies to establish taxes and fees to be credited to the budgets of the corresponding level of the budget system of the Russian Federation; d) the right of public authorities and local self-government bodies to independently determine the forms and directions of spending budget funds; e) the inadmissibility of establishing expenditure obligations to be fulfilled simultaneously at the expense of the budgets of two or more levels of the budget system of the Russian Federation, or at the expense of consolidated budgets, or without determining the budget, at the expense of which the corresponding expenditure obligations must be fulfilled; f) inadmissibility of direct fulfillment of expenditure obligations of state authorities and local governments at the expense of funds from budgets of other levels; g) the inadmissibility of introducing decisions and changes in budgetary legislation and legislation on taxes and fees, which will lead to an increase in expenditures and a decrease in revenues of budgets of other levels, without making changes to the laws on the relevant budgets providing for compensation for increased expenditures, by state authorities during the financial year, decrease in income; h) the inadmissibility of withdrawing additional revenues during the year, savings on budget expenditures received as a result of the effective execution of budgets; 3) the principle of equality of budgetary rights of the constituent entities of the Russian Federation, municipalities - this is the definition of the budgetary powers of state authorities of the constituent entities of the Russian Federation and local governments, the establishment and fulfillment of expenditure obligations, the formation of tax and non-tax revenues of the budgets of the constituent entities of the Russian Federation and local budgets, the determination of the volume, forms and procedure provision of interbudgetary transfers in accordance with the uniform principles and requirements established by the RF BC; 4) the principle of completeness of reflection of incomes and expenses of budgets, budgets of state extra-budgetary funds means that all incomes and expenses of budgets, budgets of state extra-budgetary funds and other mandatory revenues determined by the tax and budget legislation of the Russian Federation, laws on state extra-budgetary funds are subject to reflection in budgets, budgets of state non-budgetary funds without fail and in full. All state and municipal expenses are subject to financing at the expense of budgetary funds, funds of state non-budgetary funds accumulated in the budgetary system of the Russian Federation; 5) the principle of a balanced budget means that the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit. When drawing up, approving and executing the budget, the authorized bodies should proceed from the need to minimize the size of the budget deficit; 6) the principle of efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the amount of funds determined by the budget; 7) the principle of general coverage of expenses means that all budget expenditures must be covered by the total amount of budget revenues and receipts from sources of financing its deficit. Budget revenues and receipts from sources of financing its deficit cannot be linked to certain budget expenditures, with the exception of income from target budget funds, funds from targeted foreign loans, and also in the case of centralization of funds from budgets of other levels of the budget system of the Russian Federation; 8) the principle of publicity means: a) mandatory publication in the open press of approved budgets and reports on their execution, the completeness of the presentation of information on the progress of budget execution, as well as the availability of other information by decision of the legislative bodies of state power, local governments; b) mandatory openness for the public and the media of the procedures for consideration and decision-making on draft budgets, including on issues that cause disagreement either within the legislative body of state power, or between the legislative and executive bodies of state power; 9) the principle of budget reliability is the reliability of indicators for the forecast of the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures; 10) the principle of targeting and targeted nature of budgetary funds means that budgetary funds are allocated to specific recipients of budgetary funds with an indication of their direction to finance specific goals. Any actions leading to a violation of targeting are a violation of the budgetary legislation of the Russian Federation. LECTURE No. 2. Budget classification of the Russian Federation Budget classification - this is a grouping of income, expenses and sources of financing budget deficits of all levels of the budget system of the Russian Federation, types of state (municipal) debt and state (municipal) assets used to draw up and execute budgets of all levels of the budget system of the Russian Federation and ensure comparability of budget indicators of all levels of the budget system of the Russian Federation . Budget revenues and expenditures are diverse in their composition, sources, directions of use and other features. A prerequisite for the functioning and efficiency of the entire budget process is the regulation of sources of income and the determination of the goals of budget expenditures. The budget classification is based on a grouping of indicators, which makes it possible to present the formation of income and the direction of funds, their composition and structure in a socio-economic, departmental and territorial context. Clarity, clarity are the main most important requirements that apply to the budget classification. Skillful use of data, grouped by budget classification elements, allows you to see the real picture of the movement of budgetary resources and thereby influence the course of economic and social processes. Comparison of planned and reporting data, comparison and analysis of relevant indicators help to draw sound conclusions and proposals on the formation and use of budget funds. The grouping of expenditures and revenues makes it easier to check the data included in the budget, compare the estimates of homogeneous departments, determine the dynamics of revenues and the proportion of various revenues and expenditures, or the degree to which any needs are met. Classification helps create conditions for combining estimates and budgets into general codes, facilitates their economic analysis, simplifies control over budget execution, over the full and timely accumulation of funds, over their use for their intended purpose. The classification helps to compare revenues with expenditures according to budget execution reports, which contributes to economical spending of funds, control over compliance with financial plans. In the context of the independence of all parts of the budget system, the classification becomes the basis for a unified methodological approach to the preparation and execution of all types of budgets, for comparability of budget indicators in the territorial and sectoral context. The budget classification is mandatory for all institutions and organizations and is built in accordance with the requirements that are determined by the budget legislation of the Russian Federation. According to the RF BC, the budget classification includes: 1) classification of budget revenues of the Russian Federation - this is a grouping of budget revenues of all levels of the budget system of the Russian Federation, based on legislative acts of the Russian Federation that determine the sources of formation of budget revenues of all levels of the budget system of the Russian Federation; 2) the classification of budget revenues of the Russian Federation includes the code of the administrator of budget revenues, groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes of economic classification of income. The economic classification of income is the grouping of general government transactions according to their economic content. Income groups consist of income items that combine types of income by sources and methods of receiving them. All budget revenues are combined into four groups: 1) “tax revenues” include subgroups: taxes levied from the payroll fund, direct taxes, capital gains, payments for the use of natural resources, property taxes, taxes on goods and services, licensing and registration fees, taxes on foreign trade and foreign economic transactions and other types of taxes, duties; 2) "non-tax revenues" include: income from property that is owned by the municipal or state; administrative fees and charges; penalties, damages; income from the sale of property that was in municipal or state ownership; income from the sale of land and intangible assets; income from foreign economic activity; receipt of capital transfers from non-state sources, etc.; 3) "gratuitous transfers" - transfers from state enterprises, from state off-budget funds, from non-residents, from budgets of other levels, from supranational organizations; 4) "transfers from state budget funds" - road and environmental funds. Administrators of revenues to the budgets of all levels of the budget system of the Russian Federation are state authorities, the Central Bank of the Russian Federation, local governments, management bodies of state non-budgetary funds, as well as budgetary institutions created by state authorities and local governments that exercise control over the correctness of calculation, completeness and timeliness of payment, accrual, accounting, collection and decision-making on the return of overpaid payments to the budget, penalties and fines on them. Functional classification of expenditures of budgets of the Russian Federation is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation and reflects the direction of budget funds for the implementation of the main functions of the state and the solution of issues of local importance, including financing the implementation of regulatory legal acts adopted by public authorities, and municipal legal acts adopted by local governments, to finance the implementation of certain state powers transferred to other levels of government. Its first level is the sections that determine the expenditure of budgetary funds to perform the functions of the state. This level includes the following sections: 1) national defense; 2) judiciary, state administration and local self-government; 3) international activities; 4) industry, construction industry and energy; 5) replenishment of state stocks and reserves; 6) repayment of the state debt; 7) regional development; 8) social policy; 9) law enforcement and security; 10) development of market infrastructure; 11) health care and physical culture; 12) culture and art, cinematography; 13) mass media; 14) education; 15) transport, communications, informatics, road facilities; 16) prevention and liquidation of emergency situations and natural disasters; 17) agriculture and fisheries; 18) urban planning and housing and communal services; 19) research and promotion of scientific progress; 20) standardization and metrology, hydrometeorology, cartography and geodesy, protection of the natural environment and natural resources; 21) other expenses. The second level of classification are subsections specifying the direction of budgetary funds to perform the functions of the state within the sections. The classification of target items of expenditures of the federal budget is the third level of the functional classification of expenditures of the budgets of the Russian Federation, reflecting the financing of federal budget expenditures in specific areas of activity of the main managers of federal budget funds within the subsections of the functional classification of expenditures of the budgets of the Russian Federation. The classification of types of budget expenditures is the fourth level of the functional classification of expenditures of the budgets of the Russian Federation, detailing the directions of financing budget expenditures by target items. Economic classification of budget expenditures of the Russian Federation is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation according to their economic content. This classification includes sections: current expenditures, capital expenditures, provision of loans minus repayments. In turn, sections are divided into subsections and include types of expenses, which are divided into cost items. The classification of sources of financing budget deficits of the Russian Federation is a grouping of borrowed funds attracted by the Russian Federation, constituent entities of the Russian Federation and municipalities to cover the deficits of the respective budgets. Classification of sources of internal financing of budget deficits of the Russian Federation includes groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes of economic classification of sources of internal financing of budget deficits, code of the administrator of sources of internal financing of budget deficits. Administrators of sources of internal financing of budget deficits are state authorities, local governments, management bodies of state extra-budgetary funds, budgetary institutions created by state authorities and local governments that have the right to carry out state and municipal internal borrowing, conclude loan agreements and contracts to attract loans, provide state and municipal guarantees, carry out operations with assets that are state and municipal property. Classification of sources of external financing of deficits of the federal budget and budgets of subjects of the Russian Federation includes groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes of economic classification of sources of external financing of budget deficits, code of the administrator of sources of external financing of budget deficits. Administrators of sources of external financing of budget deficits are public authorities that have the right to carry out state external borrowings, conclude loan agreements and contracts indicated in foreign currency to attract loans, and provide state guarantees in foreign currency. The economic classification of budget deficit financing sources is a grouping of operations of the general government sector according to their economic content. Departmental classification of federal budget expenditures is a grouping of expenses that reflects the distribution of budgetary funds among the main administrators of federal budget funds. The first level of this classification is the list of direct recipients of funds from the federal budget (ministries, departments, organizations, each of which is assigned a code). The second level is the classification of target items of federal budget expenditures. It reflects funding for specific areas of activity of direct recipients of funds from the federal budget for certain sections and subsections of the functional classification of expenditures of the budgets of the Russian Federation. The third level is the classification of the types of federal budget expenditures, which determines the directions of financing by target items in detail. The departmental structure of federal budget expenditures, which establishes federal budget expenditures according to the main administrators of federal budget funds, sections, subsections, target items and types of expenditures of the functional classification of expenditures of budgets of the Russian Federation, is approved by the federal law on the federal budget for the next financial year. Departmental classification of budget expenditures of subjects of the Russian Federation is a grouping of expenditures of the budgets of the constituent entities of the Russian Federation and reflects the distribution of budgetary appropriations by the main managers of budget funds of the constituent entities of the Russian Federation, sections, subsections, target articles and types of expenditures of the functional classification of expenditures of the budgets of the Russian Federation. Departmental classification of local budget expenditures is a grouping of expenditures of local budgets and reflects the distribution of budgetary appropriations by the main managers of local budget funds, sections, subsections, target items and types of expenditures of the functional classification of expenditures of budgets of the Russian Federation. The departmental structure of expenditures of the budgets of the constituent entities of the Russian Federation and local budgets, which establishes the expenditures of certain budgets by the main managers of funds, sections, subsections, target articles and types of expenditures of the functional classification of expenditures of the budgets of the Russian Federation, is approved by the laws on the corresponding budget for the next financial year. The budget classification of the Russian Federation is the same for the budgets of all levels of the budgetary system of the Russian Federation and is approved by federal law. The legislative bodies of the constituent entities of the Russian Federation and local governments can further detail the objects of the budget classification of the Russian Federation in terms of target items and types of expenditure without violating the general principles of construction and unity of the budget classification of the Russian Federation. LECTURE No. 3. Budget legislation of the Russian Federation The budget legislation of the Russian Federation consists of the Budget Code, federal laws on the federal budget for the corresponding financial year, laws of the constituent entities of the Russian Federation on the budgets of the constituent entities of the Russian Federation for the corresponding year, regulatory legal acts of representative bodies of local self-government on local budgets for the corresponding year and other federal laws, laws of the constituent entities of the Russian Federation and normative legal acts of representative bodies of local self-government. The budget law is adopted for the financial year, comes into force from the date of signing and is subject to publication after its adoption. Normative legal acts cannot contradict the RF BC. Budget matters include: 1) relations that arise between the subjects of budgetary legal relations in the process of generating revenues and making expenditures of the budgets of all levels of the budgetary system of the Russian Federation and the budgets of state non-budgetary funds, the implementation of state and municipal borrowing, the regulation of state and municipal debt; 2) the relations that arise between the subjects of budget legal relations in the process of drawing up and considering draft budgets of all levels of the budget system of the Russian Federation, approving and executing budgets of all levels of the budget system of the Russian Federation, monitoring their execution. The Budget Code of the Russian Federation establishes the legal status of participants in the budget process, the legal basis for the procedure and conditions for bringing to responsibility for violation of the budget legislation of the Russian Federation. The President of the Russian Federation issues decrees regulating budgetary legal relations. Decrees of the President of the Russian Federation cannot contradict the RF BC and other acts. The Government of the Russian Federation adopts normative legal acts that will regulate budgetary legal relations. Federal executive authorities adopt acts that will further regulate budgetary legal relations. State authorities of the constituent entities of the Russian Federation adopt normative legal acts regulating budgetary legal relations within the limits of their competence. Local self-government bodies adopt normative legal acts that regulate budgetary legal relations within their competence. International treaties of the Russian Federation apply directly to budgetary legal relations, with the exception of cases where it follows from international treaties that their application requires the issuance of domestic acts. LECTURE No. 4. The budget process of the Russian Federation 1. The concept of the budget process Fiscal Policy - this is a set of measures for the use of financial relations, which are carried out by the authorities to perform their functions and manage the budget system. The development of mechanisms for mobilizing funds to the budget, the choice of directions for the use of budgetary funds, the definition of tasks and goals in the field of finance, the management of the budgetary system and finances, etc. - all this involves financial and budgetary policy. Financial and budgetary policy is carried out in the work that the authorities produce to mobilize funds for the budget and use them, that is, in the course of the budget process. The budget process is a set of actions of representative and executive authorities to develop and implement the financial and budgetary system. The budget process is the regulated legislative activity of the authorities in the preparation, consideration, approval and execution of the federal and regional budgets. The content of the budget process is determined by the state and budgetary structures of the country. In accordance with Art. 6 of the Budget Code of the Russian Federation, "the budget process is the activity of state authorities, local governments and participants in the budget process, regulated by the norms of law, in drawing up and reviewing draft budgets, draft budgets of state extra-budgetary funds, approving and executing budgets and budgets of state extra-budgetary funds, as well as control over their implementation. The objectives of the budget process are to identify all material and financial reserves to achieve progress towards the development of a market economy, to determine budget revenues from taxes and payments, to establish budget expenditures for their intended purpose; reducing and eliminating the budget deficit, increasing the role of long-term budget planning, strengthening control over the financial activities of legal entities and the income of individuals when they fulfill their tax obligations, etc. In the budget message of the President of the Russian Federation to the Government of the Russian Federation, the financial and budgetary policy of the state is annually determined. budget period - This is the time of the budget execution process. It is set from January 1 to December 31, i.e. the calendar year. The duration of the budget process is much longer than the budget period, because the budget process includes the time that budget planning, budget control, and other activities will require. Organization of the budget process includes the following elements: 1) drafting budgets and submitting them for consideration to the legislative bodies; 2) audit and budget evaluation; 3) consideration of budgets by legislative authorities and their approval in the form of adoption of a certain legislative act; 4) execution of approved budgets; 5) drawing up reports on the execution of budgets; 6) approval of reports on the execution of budgets in the form of adoption of legislative acts; 7) drawing up reports on the execution of consolidated budgets and submitting them to higher executive bodies for subsequent submission to the Government of the Russian Federation. 2. System of bodies with budgetary powers The powers of the authorities are as follows: 1) legislative bodies consider and approve budgets and reports on their execution, exercise control over the execution of budgets, form and determine the legal status of bodies exercising control over the execution of budgets, exercise other powers; 2) executive authorities, local self-government bodies draw up a draft budget, submit for approval by the legislative body, a representative body of local self-government the execution of the budget, submit a report on budget execution for approval by legislative bodies, representative bodies of local self-government, exercise other powers; 3) the budgetary powers of the Bank of Russia - the Bank of Russia, together with the Government of the Russian Federation, develops and submits for consideration by the State Duma the main directions of monetary policy, maintains budget accounts, and performs the functions of a general agent for government securities of the Russian Federation; 4) credit organizations may participate in the implementation of operations to provide budget funds on a repayable basis. They also perform the functions of the Bank of Russia if there are no institutions of the Bank of Russia in a certain territory or if they are unable to perform these functions. Subjects of the Russian Federation, municipalities may open accounts with credit institutions that service settlements in transactions with government securities of constituent entities of the Russian Federation and municipal securities; 5) bodies of state, municipal financial control exercise control over the execution of budgets and budgets of state non-budgetary funds and conduct examinations of draft budgets, federal and regional targeted programs and other regulatory legal acts. Bodies of state, municipal financial control carry out preliminary, current and subsequent control over the execution of budgets and budgets of state non-budgetary funds. The Accounts Chamber of the Russian Federation, the Federal Service for Financial and Budgetary Supervision conduct audits of the budgets of the constituent entities of the Russian Federation and local budgets. The control body, the financial body of the constituent entity of the Russian Federation, authorized by the executive authority of the constituent entity of the Russian Federation, conducts audits of local budgets. The main manager of federal budget funds is the state authority of the Russian Federation, which has the right to distribute federal budget funds to subordinate managers and recipients of budget funds. The main manager of the budget funds of a constituent entity of the Russian Federation, local budget funds is a state authority of a constituent entity of the Russian Federation, a local self-government body, a budgetary institution that has the right to distribute budgetary funds among subordinate managers and recipients of budget funds of a constituent entity of the Russian Federation, local budget funds, determined by the departmental classification of expenditures of the corresponding budget. The main manager of budgetary funds is the Government of the Russian Federation, which has the right to represent the state party in agreements on the provision of budgetary funds on a repayable basis, determine tasks for the provision of state or municipal services for subordinate managers and recipients of budgetary funds, taking into account the standards of financial costs, approve estimates of income and expenses of subordinated budget institutions; draw up a budget list, distribute the limits of budgetary obligations among subordinate administrators and recipients of budgetary funds and execute the corresponding part of the budget, exercise control over recipients of budgetary funds in terms of ensuring the intended use of budgetary funds, their timely return; exercise control over the use of budgetary funds by budgetary funds managers; 6) a budgetary institution is an organization established by the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature, the activities of which are financed from the budget or the budget of the state non-budgetary fund based on income and expenses. The estimate of income and expenses must reflect all the income received by a budgetary institution. A budgetary institution uses budgetary funds in accordance with the approved budget of income and expenses. The recipient of budgetary funds may be a budgetary institution or other organization that has the right to receive budgetary funds in accordance with the budget list for the corresponding year. 3. Powers of participants in the budget process at the federal level Participants in the budget process with budgetary powers at the federal level are: 1) President of the Russian Federation; 2) the State Duma of the Federal Assembly of the Russian Federation; 3) Federation Council of the Federal Assembly of the Russian Federation; 4) Government of the Russian Federation; 5) Ministry of Finance of the Russian Federation; 6) Federal Treasury; 7) bodies collecting budget revenues; 8) Bank of Russia; 9) Accounts Chamber of the Russian Federation; 10) Federal Service for Financial and Budgetary Supervision; 11) state off-budget funds; 12) main managers and managers of budgetary funds; 13) other bodies entrusted with budgetary, tax and other powers by the legislation of the Russian Federation. The Ministry of Finance has the following budgetary powers: 1) draws up a draft federal budget, submits it to the Government, takes part in the development of draft budgets of state extra-budgetary funds; 2) represents the state party in agreements on the provision of federal budget funds on a repayable basis and guarantees at the expense of federal budget funds; 3) exercise leadership in the field of drafting the federal budget and execution of the federal budget; 4) establishes the procedure for maintaining a consolidated budget list of the federal budget; draws up and maintains a consolidated budget breakdown of the federal budget and submits it to the Federal Treasury; 5) submit to the Federal Treasury the limits of budgetary obligations for the main administrators of federal budget funds; 6) develops a forecast of the consolidated budget of the Russian Federation; 7) develops a program of internal state borrowings of the Russian Federation; 8) cooperates with international financial organizations; develops a program of external state borrowings of the Russian Federation; 9) carry out management of accounting and reporting of legal entities; 10) establishes a unified chart of accounts for budget accounting and a unified methodology for budget accounting; 11) establishes a unified methodology for reporting on the execution of budgets of the budget system of the Russian Federation; 12) organize the execution of the federal budget; 13) establishes the procedure for maintaining a consolidated register of chief administrators, administrators and recipients of federal budget funds; 14) on the basis of and in pursuance of the RF Budget Code, other legislative acts of the budget legislation of the Russian Federation, acts of the President of the Russian Federation and the Government of the Russian Federation, adopts normative acts in the established field of activity; 13) execute judicial acts on claims against the Russian Federation in the manner prescribed by the RF BC; 14) exercise other powers. The Federal Treasury has the following budgetary powers: 1) distributes income and other receipts between the budgets of the budgetary system of the Russian Federation in accordance with the standards established by the Budget Code and other regulatory legal acts; 2) opens accounts with the Bank of Russia and credit institutions for accounting for federal budget funds and other funds, establishes the regime for these accounts; 3) establishes the procedure for cash services for the execution of budgets of the budget system of the Russian Federation; 4) establishes the procedure for opening and maintaining personal accounts of the main administrators, administrators and recipients of federal budget funds; 5) keeps records of operations on the cash execution of the federal budget, draws up and submits to the Ministry of Finance of the Russian Federation reports on the cash execution of the federal budget; 6) draws up and submits to the Ministry of Finance of the Russian Federation a report on the execution of the consolidated budget of the Russian Federation on the basis of a report on the execution of the federal budget, reports and materials submitted by the authorized management bodies of state extra-budgetary funds, executive authorities of the constituent entities of the Russian Federation, management bodies of territorial state extra-budgetary funds and local authorities self-government; 7) exercise other powers in accordance with the RF BC, other acts of the budgetary legislation of the Russian Federation or the powers assigned by the President of the Russian Federation and the Government of the Russian Federation. 4. Budgetary powers of public authorities and local governments Budgetary powers of federal government bodies Federal bodies of state power exercise budgetary powers: 1) establish the general principles of the organization and functioning of the budgetary system of the Russian Federation, the foundations of the budgetary process and interbudgetary relations; 2) determine the basis for the preparation and consideration of draft budgets of the budget system of the Russian Federation, approval and execution of budgets of the budget system of the Russian Federation, approval of reports on their execution and control over their execution; 3) establish the procedure for the preparation and consideration of draft federal budgets and budgets of state non-budgetary funds, approval and execution of the federal budget and budgets of state non-budgetary funds; 4) draw up and consider drafts of the federal budget and budgets of state extra-budgetary funds, approval and execution of the federal budget and budgets of state extra-budgetary funds; 5) establish the procedure for compiling and submitting to the federal executive authorities the codes, approved budgets of the constituent entities of the Russian Federation and local budgets for the next financial year, reports on the execution of the consolidated budgets of the constituent entities of the Russian Federation and other budget reporting; 6) establish the procedure for delimiting the expenditure obligations of the Russian Federation, constituent entities of the Russian Federation, municipalities; 7) determine the procedure for establishing and fulfilling expenditure obligations of the Russian Federation; 8) determine the procedure for establishing and fulfilling expenditure obligations of the constituent entities of the Russian Federation and municipalities subject to execution at the expense of subventions from the federal budget; 9) determine the basis for the formation of revenues and the implementation of expenditures of the budgets of the budgetary system of the Russian Federation; 10) determine the procedure for establishing standards for deductions from federal, regional and local taxes and fees, taxes provided for by special tax regimes to the budgets of the budgetary system of the Russian Federation; 11) establish standards for deductions from federal taxes and fees, taxes provided for by special tax regimes, to the budgets of the budget system of the Russian Federation; 12) determine the general principles for the provision and forms of interbudgetary transfers; 13) establish the procedure and conditions for the provision of interbudgetary transfers from the federal budget; 14) provide interbudgetary transfers from the federal budget; 15) establish the procedure for borrowing by the Russian Federation; 16) carry out state borrowings of the Russian Federation and the provision of loans to foreign states, manage the state debt of the Russian Federation; 17) establish a unified procedure for maintaining budgetary accounting and reporting for the budgets of the budgetary system of the Russian Federation and budgetary institutions; 18) establish unified forms of budget documentation and reporting for the budgets of the budgetary system of the Russian Federation and budgetary institutions; 19) establish the grounds for and procedure for the temporary exercise by federal government bodies of certain budgetary powers of government bodies of constituent entities of the Russian Federation; 20) establish the procedure for the execution of judicial acts on levying execution on the funds of the budgets of the budgetary system of the Russian Federation; 21) other budgetary powers. Budget powers of public authorities of subjects of the Russian Federation State authorities of the constituent entities of the Russian Federation exercise the following powers: 1) establishing the procedure for compiling and considering draft budgets of a constituent entity of the Russian Federation and the budgets of territorial state non-budgetary funds, approving and executing the budget of a constituent entity of the Russian Federation and budgets of territorial state non-budgetary funds, monitoring their execution and approving a report on the execution of the budget of a constituent entity of the Russian Federation and budgets of territorial state non-budgetary funds ; 2) drafting and reviewing draft budgets of a constituent entity of the Russian Federation, budgets of territorial state non-budgetary funds, approving and executing the budget of a constituent entity of the Russian Federation and budgets of territorial state non-budgetary funds, monitoring their execution, compiling and approving reports on the execution of the budget of a constituent entity of the Russian Federation and budgets of territorial state non-budgetary funds , drawing up reports on the execution of the consolidated budget of the constituent entity of the Russian Federation; 3) establishment and fulfillment of spending obligations of the subject of the Russian Federation; 4) determination of the procedure for establishing and fulfilling expenditure obligations of municipalities subject to execution at the expense of subventions from the budget of a constituent entity of the Russian Federation; 5) establishment of standards for deductions to local budgets from federal and (or) regional taxes and fees, taxes provided for by special tax regimes, subject to crediting in accordance with the RF BC and legislation on taxes and fees to the budgets of constituent entities of the Russian Federation; 6) establishing the procedure and conditions for the provision of interbudgetary transfers from the budget of a subject of the Russian Federation; 7) provision of interbudgetary transfers from the budget of a constituent entity of the Russian Federation; 8) establishment of the general procedure and conditions for the provision of interbudgetary transfers from local budgets; 9) implementation of state borrowings of the constituent entity of the Russian Federation, management of the public debt of the constituent entity of the Russian Federation; 9) detailing the objects of the budget classification of the Russian Federation in the part related to the budget of the corresponding subject of the Russian Federation; 10) temporary exercise of certain budgetary powers of local self-government bodies; 11) in the case and in the manner provided for by the RF BC, federal laws and the laws of the constituent entities of the Russian Federation adopted in accordance with them, establishing liability for violation of regulatory legal acts of the constituent entities of the Russian Federation on issues of regulating budgetary legal relations; 12) other budgetary powers. Local self-government bodies exercise the following budgetary powers: 1) establish the procedure for the preparation and consideration of the draft local budget, approval and execution of the local budget, exercise control over its execution and approve the report on the execution of the local budget; 2) draw up and consider the draft local budget, approve and execute the local budget, exercise control over the execution, compilation and approval of the report on the execution of the local budget; 3) determine the procedure for providing interbudgetary transfers from local budgets; 4) carry out municipal borrowing, management of municipal debt; 5) establish responsibility for violation of normative legal acts of local self-government bodies on the issues of regulation of budgetary legal relations; 6) other budgetary powers. Local self-government bodies of municipal districts exercise the following budgetary powers: 1) establish standards for deductions to the budgets of settlements from federal, regional and local taxes and fees; 2) establish the procedure and conditions for the provision of interbudgetary transfers from the budget of the municipal district to the budgets of urban and rural settlements; 3) determine the goals and procedure for granting subventions from the budgets of settlements to the budgets of municipal districts, draw up a report on the implementation of the consolidated budget of the municipal district. Local self-government bodies of settlements exercise budgetary powers to establish the procedure for compiling, approving and executing estimates of income and expenses of individual settlements, other territories that are not municipalities that are part of the territory of the settlement. 5. Financial planning In the process of turnover of the gross product in value form, financial relations arise regarding the creation, distribution, redistribution and consumption of financial resources. With the help of financial planning, the processes of creation, distribution, redistribution and consumption of financial resources are managed, the object of which is funds of funds. With the help of financial planning, a balance is achieved in national economic, intersectoral proportions, ways are determined for the rational use of labor, material and financial resources. Financial planning is provided by a system of financial plans that are linked to material and labor balances in value terms. Any financial plan solves the problem of organizing financial management at a certain level of management. The system of financial plans includes long-term financial plans and consolidated financial balances, which are created at the national and territorial levels of government. At all levels of government, long-term financial planning is carried out in order to: 1) ensuring coordination of economic and social development and financial policy; 2) forecasting the volume of financial resources; 3) forecasting the financial consequences of programs; 4) determining the possibility of implementing various measures in the field of finance. Based on the indicators of the forecast of the economic and social development of the state, a long-term financial plan is developed, which contains data on the possibilities of the budget for mobilizing revenues and financing budget expenditure items. A long-term financial plan is drawn up for three years according to budget indicators, for each year it is adjusted to the indicators of the updated forecast of the socio-economic development of the state. Consolidated financial balance - the balance of financial resources created and used in the state or in a certain territory. It covers the funds of all budgets, extra-budgetary trust funds and enterprises located in a certain territory. Consolidated financial balance sheets began to be compiled in Russia in the 30s. XX century N. M. Valuysky, V. A. Galanov, N. S. Margolin, V. S. Pavlov, G. Ya. Shakhova, A. M. Lyando and others made a huge contribution to the theory of compiling consolidated financial balance sheets. Drawing up a consolidated financial balance is a preparatory stage in the development of the budget, which allows you to link the material and financial proportions in the economy, coordinate the indicators of all parts of the financial and credit system; identify reserves of additional financial resources for certain measures for the development of the state; make predictive financial calculations; to develop directions of financial policy. The consolidated financial balance of the state is developed by the Ministry of Economy of the Russian Federation jointly with the Ministry of Finance of the Russian Federation on the basis of macroeconomic indicators. Territorial consolidated financial planning The task of the territorial consolidated financial balance is to determine the volume of financial resources that are created, received and used in the region. The development of territorial consolidated financial balances is accompanied by factors: 1) development of programs, the purpose of which is to unite the efforts of territorial authorities and enterprises; 2) large financial costs for the implementation of these programs; 3) the need to bring together various types of financial plans that reflect the parties and stages of distribution and redistribution of the national income created and used in a given territory: economic enterprises and organizations, the territorial budget, extra-budgetary funds, etc. The information base in the development of the consolidated financial balance of the region is the data of territorial economic, statistical, financial bodies, functional divisions, territorial authorities, economic standards and limits on the main indicators of the development of the region, indicators of draft plans for the development of the territory, data of the territorial budget, extra-budgetary funds, income balances and business expenses. With the help of the territorial consolidated financial balance, it is possible to balance the material, financial resources that are used in the region; achieve unity in the development of the territory, improve the quality of budget planning; coordinate the use of financial resources of territorial bodies and enterprises of the given territory; determine the amount of financial resources that will be required to carry out activities for the development of this territory; to concentrate financial resources on important areas of development of the territory; identify intra-regional reserves to finance activities; efficient use of funds allocated for the development of production, etc. 6. Drafting budgets The drafting of budgets is preceded by the development of forecasts for the socio-economic development of the Russian Federation, the constituent entities of the Russian Federation, municipalities and sectors of the economy, the preparation of consolidated financial balance sheets, on the basis of which the executive authorities develop draft budgets. The Budget Message of the President of the Russian Federation determines the budget policy of the Russian Federation for the next financial year. Drawing up draft budgets is the exclusive prerogative of the Government of the Russian Federation, the relevant executive authorities of the constituent entities of the Russian Federation and local governments. Drafting of budgets is carried out by the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation and municipalities. For the timely and high-quality drafting of budgets, financial authorities receive the necessary information from financial authorities of another level of the budget system of the Russian Federation and from other state bodies, local governments and legal entities. The information necessary for the preparation of draft budgets is information about the tax legislation in force at the time the draft budget was developed, about the estimated amount of financial assistance provided from the budgets of other levels of the budget system; on the types and volumes of expenditures transferred from one level of the budget system to another; on the standards of financial costs for the provision of state or municipal services. Budgeting is based on: 1) Budget message of the President of the Russian Federation; 2) forecast of socio-economic development of the territory for the financial year; 3) the main directions of the budgetary and tax policy of the territory for the financial year; 4) forecast of the consolidated financial balance for the territory for the financial year; 5) a development plan for the state or municipal sector of the economy of the relevant territory for the next financial year. The main characteristics of the budget include: total budget revenues, total budget expenditures and budget deficit. The initial macroeconomic indicators for drawing up the draft budget are the volume of gross domestic product for the next financial year, the growth rate of gross domestic product in the next financial year and the inflation rate (price growth rate). Perspective financial plan - a document formed simultaneously with the draft budget for the financial year on the basis of a medium-term forecast of the socio-economic development of the Russian Federation, a constituent entity of the Russian Federation, a municipality and containing data on the forecast possibilities of the budget for mobilizing revenues, attracting state or municipal borrowings and financing the main budget expenditures. A long-term financial plan is not approved by law, it is developed in order to: 1) informing the legislative bodies about the expected medium-term trends in the development of the economy and the social sphere; 2) comprehensive forecasting of the financial consequences of the developed reforms, programs, laws; 3) identifying the need for and the possibility of implementing financial policy measures in the future; 4) tracking long-term negative trends and taking appropriate measures in a timely manner. A long-term financial plan is developed for three years; the first is the year for which the budget is drawn up; and the next two years - the planning period, during which the real results of the declared economic policy can be traced. The basis for the formation of a long-term financial plan is the budget for the current year. The long-term financial plan is adjusted every year, taking into account the indicators of the updated medium-term forecast of the socio-economic development of the Russian Federation, the constituent entity of the Russian Federation, the municipality, while the planning period is shifted one year forward, compiled according to the consolidated indicators of the budget classification. The balance of financial resources is a balance of all incomes and expenses of the Russian Federation, subjects of the Russian Federation, municipalities and economic entities in a certain territory. The balance of financial resources is compiled on the basis of the reporting balance of financial resources for the previous year in accordance with the forecast of the socio-economic development of the relevant territory and is the basis for drafting the budget. 7. The procedure for drafting the federal budget The drafting of the federal budget is carried out by the Government of the Russian Federation and begins no later than 10 months before the start of the next financial year. The drafting of the federal budget is carried out in accordance with the budget policy of the Russian Federation, defined in the Budget Address of the President of the Russian Federation. The procedure and terms for drafting the federal budget are determined by the Government of the Russian Federation. The authorized executive body organizes the development of a forecast of the socio-economic development of the Russian Federation for the next financial year and clarification of the parameters of the medium-term forecast of the socio-economic development of the Russian Federation, which is the basis of the long-term financial plan. The Ministry of Finance of the Russian Federation organizes the development of: 1) projections of the main indicators of the federal budget for the medium term; 2) the draft Federal Law on the federal budget for the next financial year. The projections of the main indicators of the federal budget for the medium term are developed simultaneously with the draft federal budget for the next financial year on the basis of the medium-term program of the Government of the Russian Federation, the medium-term forecast of the socio-economic development of the Russian Federation and the forecast of the Consolidated Financial Balance for the territory of the Russian Federation. The first stage in the formation of the federal budget is the development by the federal executive authorities and the selection by the Government of the Russian Federation of a plan-forecast of the functioning of the Russian economy for the next financial year, containing the main macroeconomic indicators characterizing the state of the economy. The Ministry of Finance develops the characteristics of the federal budget for the financial year and the distribution of federal budget expenditures, considers proposals on the relationship between the subsistence minimum and the minimum wage, the minimum old-age pension, the minimum scholarships, allowances and other mandatory social payments, as well as proposals on the procedure for indexing the wages of public sector employees and state pensions, the financial allowance of federal civil servants, the monetary allowance of military personnel in the next financial year and for the medium term. The Ministry of Finance, within two weeks from the date of adoption by the Government of the Russian Federation of the characteristics of the federal budget for the financial year and the distribution of federal budget expenditures in accordance with the functional classification of expenditures of budgets of the Russian Federation: 1) send budget projections to federal executive bodies for distribution to specific recipients of federal budget funds; 2) notify the executive authorities of the constituent entities of the Russian Federation on the methodology for the formation of interbudgetary relations between the Russian Federation and the constituent entities of the Russian Federation for the next financial year and for the medium term, determined by the legislation of the Russian Federation. The second stage in the formation of the federal budget is the distribution by the federal executive authorities of the maximum volumes of budget financing for the next financial year in accordance with the functional and economic classifications of budget expenditures of the Russian Federation and by recipients of budget funds, as well as the development by these authorities of proposals for structural and organizational reforms in industries economy and social sphere, on the abolition of regulatory legal acts, the execution of which entails the expenditure of budgetary funds that are not provided with real sources of funding in the next financial year, on the suspension of the said regulatory legal acts or on their phased introduction. The authorized executive body draws up a list of federal target programs to be financed from the federal budget in the next financial year, coordinates the volume of their financing in the coming year and for the medium term. 8. Consideration and approval of budgets The executive authority, the local self-government body shall submit a draft law on the budget for the next financial year for consideration by the legislative body, the representative body of local self-government within the period specified for: 1) the federal budget - the Budget Code; 2) the budget of the subject of the Russian Federation - by the law of the subject of the Russian Federation; 3) the local budget - by legal acts of the local self-government body. The executive authority, together with the draft budget, submits draft budget estimates proposed by the legislative, judicial and control bodies. The procedure for consideration of the draft law on the budget and its approval must ensure the consideration and approval of the said draft law before the start of the next financial year, as well as the approval of certain indicators in the course of consideration of this draft law. Together with the draft law on the budget for the financial year, draft laws on the budgets of state non-budgetary funds are considered and approved. The Government of the Russian Federation submits to the State Duma a draft federal law on the federal budget for the next financial year no later than August 26 of the current year simultaneously with the following documents and materials: 1) preliminary results of the socio-economic development of the Russian Federation for the past period of the current year; 2) a forecast of the socio-economic development of the Russian Federation for the next financial year; 3) the main directions of budgetary and tax policy for the next financial year; 4) a plan for the development of the state and municipal sectors of the economy; 5) the forecast of the Consolidated Financial Balance for the territory of the Russian Federation for the next financial year; 6) the forecast of the consolidated budget of the Russian Federation for the next financial year; 7) the main principles and calculations on the relationship between the federal budget and the consolidated budgets of the constituent entities of the Russian Federation in the next financial year; 8) draft federal targeted programs and federal programs for the development of regions provided for financing from the federal budget for the next financial year; 9) a draft federal targeted investment program for the next financial year; 10) a draft state armament program for the next financial year; 11) a draft program for the privatization of state and municipal enterprises for the next financial year; 12) calculations under the articles of the classification of federal budget revenues, sections and subsections of the functional classification of expenditures of the budgets of the Russian Federation and the federal budget deficit for the next financial year; 13) international treaties of the Russian Federation that have entered into force for the Russian Federation and contain its financial obligations for the next financial year, including non-ratified international treaties of the Russian Federation on state external borrowings and state loans; 14) a draft program of state external borrowings of the Russian Federation for the next financial year; 15) a draft program for the provision by the Russian Federation of state loans to foreign states for the next financial year; 16) a draft structure of the state external debt of the Russian Federation by types of debt and broken down by individual states in the next financial year; 17) the draft structure of the state internal debt of the Russian Federation and the draft program of internal borrowings provided for the next financial year; 18) proposals on the indexation of the minimum amounts of scholarships, allowances and other mandatory social payments, the financial allowance of federal civil servants, the monetary allowance of military personnel, as well as proposals on the procedure for indexing (increasing) the remuneration of employees of public sector organizations; 19) a list of legislative acts, the effect of which is canceled or suspended for the next financial year due to the fact that the federal budget does not provide funds for their implementation; 20) calculations of the projected volume of the Stabilization Fund at the beginning and end of the next financial year, the projected volume of receipts to the Stabilization Fund and the use of the Stabilization Fund in the next financial year. Together with the draft federal law on the federal budget for the next financial year, the Government of the Russian Federation submits to the State Duma draft federal laws: on amendments and additions to the legislative acts of the Russian Federation on taxes and fees; on the budgets of state non-budgetary funds of the Russian Federation; on amendments and additions to the Federal Law "On the Budget Classification of the Russian Federation". The Government of the Russian Federation submits to the State Duma no later than October 1 of the current year: 1) an assessment of the expected execution of the federal budget for the current financial year and the consolidated budget of the Russian Federation for the reporting financial year; 2) draft programs for the provision of guarantees by the Government of the Russian Federation for the next financial year and a report on the provision of guarantees by the Government of the Russian Federation for the past period of the current financial year; 3) a draft program for the provision of federal budget funds for the next financial year on a reimbursable basis for each type of expenditure and a report on the provision of federal budget funds on a reimbursable basis for the reporting financial year and the past period of the current financial year; 4) proposals for the costs of maintaining the Armed Forces of the Russian Federation, other troops, military formations and bodies, including the costs of maintaining military personnel and civilian personnel of the Armed Forces of the Russian Federation, other troops, military formations and bodies, indicating their staff strength at the beginning and end next financial year. Until August 26 of the current year, the Bank of Russia submits to the State Duma a draft of the main directions of the unified state monetary policy for the next financial year. The preliminary specified draft is sent to the President of the Russian Federation and to the Government of the Russian Federation. The Council of the State Duma or the Chairman of the State Duma, on the basis of the opinion of the Budget Committee, decides that the draft federal law on the federal budget for the next financial year is accepted for consideration by the State Duma or is subject to return to the Government of the Russian Federation for revision. The revised bill with all the necessary documents and materials must be submitted to the State Duma by the Government of the Russian Federation within ten days and considered by the Council of the State Duma or the Chairman of the State Duma in the prescribed manner. The draft federal law on the federal budget for the next financial year is sent within three days by the Council of the State Duma or the Chairman of the State Duma to the Federation Council, committees of the State Duma, other subjects of the right of legislative initiative for comments and proposals, as well as to the Accounts Chamber of the Russian Federation for conclusion. The Council of the State Duma approves the committees of the State Duma responsible for considering individual sections and subsections of the federal budget. The Council of the State Duma appoints committees of the State Duma responsible for considering other documents and materials submitted simultaneously with the draft federal law on the federal budget. To ensure the necessary degree of confidentiality of consideration of individual sections and subsections of federal budget expenditures and sources of financing the federal budget deficit, the State Duma approves the personal composition of working groups whose members are responsible for maintaining state secrets in accordance with the legislation of the Russian Federation. The State Duma considers the draft federal law on the federal budget for the next financial year in four readings. The State Duma considers the draft federal law on the federal budget for the next financial year in the first reading within 30 days from the date of its submission to the State Duma by the Government of the Russian Federation. When the State Duma considers the draft federal law on the federal budget for the next financial year in the first reading, its concept and forecast of the socio-economic development of the Russian Federation for the next financial year, the main directions of budgetary and tax policy for the next financial year, the main principles and calculations on the relationship of the federal the budget and budgets of the constituent entities of the Russian Federation, the draft program of state external borrowing of the Russian Federation in terms of sources of external financing of the federal budget deficit, as well as the main characteristics of the federal budget, which include: 1) revenues of the federal budget by groups, subgroups and articles of the classification of revenues of budgets of the Russian Federation; 2) the federal budget deficit in absolute figures and as a percentage of federal budget expenditures for the next financial year and the sources for covering the federal budget deficit; 3) the total volume of federal budget expenditures for the next financial year. Within 15 days from the day the draft federal law on the federal budget for the next financial year is submitted to the State Duma, committees of the State Duma prepare and send to the Budget Committee opinions on the said bill and proposals for the adoption or rejection of the submitted bill, as well as proposals and recommendations on subject of first reading. Based on the conclusions of the committees of the State Duma and the subjects of the right of legislative initiative, the Committee on the Budget prepares its opinion on the said draft law, as well as a draft resolution of the State Duma on the adoption in the first reading of the draft federal law on the federal budget for the next financial year and on the main characteristics of the federal budget for the next financial year and submit them for consideration by the State Duma. The State Duma hears the report of the Government of the Russian Federation, the co-reports of the Budget Committee and the second profile committee responsible for considering the subject of the first reading, the report of the Chairman of the Accounts Chamber of the Russian Federation and decides on the adoption or rejection of the said bill. When approving in the first reading the main characteristics of the federal budget, the State Duma does not have the right to increase revenues and the federal budget deficit if there is no positive opinion of the Government of the Russian Federation on these changes. In case of rejection in the first reading of the draft federal law on the federal budget for the next financial year, the State Duma may: 1) to submit the said draft law to a conciliation commission for clarifying the main characteristics of the federal budget, consisting of representatives of the State Duma, representatives of the Federation Council and representatives of the Government of the Russian Federation, in order to develop an agreed version of the main characteristics of the federal budget for the next financial year in accordance with the proposals and recommendations set forth in the conclusions of the committees responsible for considering the subject of the first reading and the conclusion of the committee of the Federation Council responsible for considering the budget; 2) to return the specified draft law to the Government of the Russian Federation for revision; 3) raise the issue of confidence in the Government of the Russian Federation. When the State Duma considers the draft federal law on the federal budget for the next financial year, the federal budget expenditures are approved in the second reading according to the sections of the functional classification of expenditures of the budgets of the Russian Federation within the total volume of federal budget expenditures approved in the first reading, and the size of the Federal Fund for Financial Support of the Subjects of the Russian Federation. The State Duma considers the said bill in the second reading within 15 days from the date of its adoption in the first reading. The subjects of the right of legislative initiative submit to the Budget Committee amendments on federal budget expenditures by sections of the functional classification of expenditures of budgets of the Russian Federation, in accordance with these amendments, the Budget Committee develops and submits to the State Duma a draft resolution of the State Duma on the adoption in the second reading of the draft federal law federal budget for the next financial year and on the distribution of federal budget expenditures for the next financial year according to sections of the functional classification of expenditures of budgets of the Russian Federation. If the State Duma rejects in the second reading a draft federal law on the federal budget for the next financial year, it shall submit the said bill to a conciliation commission. When the State Duma considers the draft federal law on the federal budget for the next financial year in the third reading, the federal budget expenditures are approved by subsections of the functional classification of expenditures of the budgets of the Russian Federation and the main administrators of federal budget funds for all four levels of the functional classification of expenditures of the budgets of the Russian Federation, the distribution of funds from the Federal Financial Support Fund constituent entities of the Russian Federation by constituent entities of the Russian Federation, the main indicators of the state defense order, federal budget expenditures for financing federal targeted programs, the Federal Targeted Investment Program for the next financial year, the state armament program for the next financial year within the limits of expenditures approved in the second reading by sections of the federal budget, programs for providing guarantees of the Government of the Russian Federation for the next financial year, programs for providing federal budget funds on a reimbursable basis for each type of expenditure,The program of state external borrowings of the Russian Federation for the next financial year, the Program of state internal borrowings of the Russian Federation, the Program for the provision of state loans by the Russian Federation to foreign states for the next financial year, a list of legislative acts (articles, individual paragraphs of articles, subparagraphs, paragraphs), the effect of which is canceled or suspended for the next financial year due to the fact that the budget does not provide funds for their implementation. The subjects of the right of legislative initiative send their amendments on the subject of the third reading to the Budget Committee. The State Duma considers in the third reading a draft federal law on the federal budget for the next financial year within 25 days from the date of adoption of the said bill in the second reading. Within 10 days, the Budget Committee conducts an examination of the submitted amendments, prepares summary tables of amendments for sections of the functional classification of expenditures of the budgets of the Russian Federation and the main managers of federal budget funds for all four levels of the functional classification of expenditures of the budgets of the Russian Federation, considered in the third reading, and sends these tables to the appropriate specialized committees. Only amendments that have undergone expert review by the Budget Committee and the Government of the Russian Federation are subject to further consideration. Consideration of amendments on the subject of the third reading is carried out in parallel in the Budget Committee and the relevant relevant committee. At the same time, voting on amendments is carried out by the Budget Committee and the relevant relevant committee separately. The decision is considered adopted if the voting results of the said committees coincide. The Budget Committee and the relevant profile committee are considering amendments to the distribution of funds from the Federal Fund for Financial Support of the Subjects of the Russian Federation, which were previously considered by the Budget Committee of the Federation Council. Decisions on which the voting results of the Budget Committee and the relevant committee coincide are considered to be agreed upon. Amendments on which the Budget Committee and the profile committee have disagreements must be submitted for consideration by the State Duma. The total amount of appropriations for each section of the functional classification of expenditures of the budgets of the Russian Federation, taking into account the adopted amendments, should not exceed the amount of expenditures for the corresponding section, approved in the second reading of the draft federal law on the federal budget for the next financial year. The State Duma considers in the fourth reading the draft federal law on the federal budget for the next financial year within 15 days from the date of adoption of the said bill in the third reading. When considered in the fourth reading, the bill is voted as a whole. Amendments to it are not allowed. The federal law on the federal budget for the next financial year, adopted by the State Duma, is submitted to the Federation Council for consideration within five days from the date of adoption. The federal law on the federal budget for the next financial year is subject to mandatory consideration by the Federation Council in the manner prescribed by the Constitution of the Russian Federation. Within one month from the date of signing the federal law on the federal budget for the next financial year, the Government of the Russian Federation sends to the State Duma and the Federation Council for information the quarterly distribution of revenues and expenditures of the federal budget and receipts from sources of financing its deficit. 9. Budget execution Budget execution - this is the most important stage of the budget process for the mobilization and use of budget funds, in the process of execution of which the executive authorities, financial and tax authorities, credit institutions, legal entities and individuals - payers of taxes to the budget, recipients of budget funds participate. The execution of the federal budget, the budget of the state non-budgetary fund, the budget of the constituent entity of the Russian Federation, the budget of the territorial state non-budgetary fund, the local budget is ensured by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, and the local administration. The organization of budget execution is entrusted to the relevant financial body. In Russia, treasury execution of budgets is established. The executive authorities are entrusted with organizing the execution and execution of budgets, managing budget accounts and budgetary funds. These bodies are cashiers of all managers and recipients of budgetary funds and make payments at the expense of budgetary funds on behalf of and on behalf of budgetary institutions. The budget is executed on the basis of the unity of the cash desk and the subordination of expenses. Cash services for the execution of budgets of the budget system of the Russian Federation are carried out by the Federal Treasury. The powers of the Federal Treasury for cash services for the execution of budgets can be transferred to the executive bodies of state power of a constituent entity of the Russian Federation, provided that the powers are financially secured at the expense of the budget's own revenues of the constituent entity of the Russian Federation and that the subject of the Russian Federation owns the property necessary for their implementation. For cash services for the execution of budgets, the Federal Treasury opens accounts with the Central Bank of the Russian Federation. All cash transactions for the execution of budgets are carried out by the Federal Treasury through accounts and are reflected in the reports on the cash execution of budgets submitted by it to the financial authorities. The principle of the unity of the cash desk is the transfer of all incoming budget revenues, the attraction and repayment of sources of financing the budget deficit and the implementation of all expenses from a single budget account. The budgets of all levels of the budgetary system of the Russian Federation are executed on the basis of the principle of unity of cash. The execution of budgets is carried out by authorized executive bodies on the basis of a budget schedule. The budget list is compiled by the main manager of budgetary funds for managers and recipients of budgetary funds on the basis of the approved budget in accordance with the functional and economic classifications of expenditures of the budgets of the Russian Federation with a quarterly breakdown and is submitted to the executive authority responsible for budgeting within 10 days from the date of approval of the budget . Based on the budget lists of the main managers of budgetary funds, the body responsible for drafting the relevant budget draws up a consolidated budget list within 15 days after the approval of the budget. The consolidated budget list is approved by the head of the specified body in the prescribed manner and no later than 17 days after the approval of the budget is sent to the body executing the budget. At the same time, the consolidated budget list is sent for information to the relevant representative and control bodies. Execution of income budgets provides for: 1) transfer and crediting of income to a single account of the budget; 2) distribution in accordance with the approved budget of regulatory revenues; 3) return of excessively paid amounts of income to the budget; 4) accounting for budget revenues and drawing up reports on the revenues of the relevant budget. Expenditure budgets are executed within the limits of the actual availability of budgetary funds in a single budget account in compliance with the mandatory sequentially implemented authorization and financing procedures. The main stages of authorization in the execution of budget expenditures are: 1) drawing up and approval of the budget schedule; 2) approval and communication of notifications of budgetary appropriations to the administrators and recipients of budgetary funds, as well as approval of estimates of income and expenses to administrators of budgetary funds and budgetary institutions; 3) approval and communication of notifications on the limits of budgetary obligations to the administrators and recipients of budgetary funds; 4) acceptance of monetary obligations by recipients of budgetary funds; 5) confirmation and reconciliation of the fulfillment of monetary obligations. The financing procedure consists in spending budgetary funds. Within 10 days from the date of approval of the consolidated budget list, the body executing the budget brings the indicators of the specified list to the managers and recipients of budget funds. Bringing the indicators of the consolidated budget schedule is carried out in the form of notifications of budget allocations for the period of the approved budget. Within 10 days from the date of receipt of the notification of budgetary appropriations, the budgetary institution is obliged to draw up an estimate of income and expenses in the prescribed form for its approval by higher authorities, and within five days the manager of budgetary funds approves it. The estimate of income and expenses of a budgetary institution, which is the main manager of budgetary funds, is approved by the head of the main manager of budgetary funds. The estimate of income and expenses of a budgetary institution within one working day from the date of its approval is transferred by the budgetary institution to the body executing the budget. Budget Commitment - recognized by the body executing the budget, the obligation to spend the funds of the relevant budget within a certain period, arising in accordance with the law on the budget and with a consolidated budget breakdown. Limit of budgetary obligations - the volume of budgetary obligations, determined and approved for the manager and recipient of budgetary funds by the body executing the budget, for a period not exceeding three months. Limits of budgetary obligations for managers and recipients of budgetary funds are approved by the body executing the budget, on the basis of distribution projects approved by the main managers of budgetary funds. Limits of budgetary obligations are communicated to all managers and recipients of budgetary funds by the body executing the budget, no later than five days before the start of their validity period. The consolidated register of limits of budgetary obligations for all managers and recipients of budgetary funds is submitted by the authorized executive body to the control body created by the legislative (representative) body. The limit of budgetary obligations cannot differ from the volume of budgetary appropriations per quarter. Changing the limits of budgetary obligations is possible in the event of a change in budget allocations, in the event of a blocking of expenditures. Changing the limits of budgetary obligations is possible if the body executing the budget has postponed the execution of the provided limits of budgetary obligations. Recipients of budgetary funds may assume monetary obligations to make expenses and payments by drawing up payment and other documents necessary for making expenses and payments, within the limits of budgetary obligations brought to them and estimates of income and expenses. The body executing the budget spends budgetary funds after checking the compliance of the prepared payment and other documents necessary for making expenses with the requirements of the Budget Code, approved estimates of income and expenses of budgetary institutions and the adjusted limits of budgetary obligations. The list and forms of documents submitted to the body executing the budget to confirm financial obligations are approved by a legal act of the executive body. The body executing the budget carries out the procedure for confirming the fulfillment of monetary obligations and, no later than three days from the date of submission of payment documents, makes an authorization inscription. The expenditure of budget funds is carried out by writing off funds from a single budget account in the amount of a confirmed budget obligation in favor of individuals and legal entities. The volume of budgetary funds spent must correspond to the volume of confirmed financial obligations. If in the process of budget execution there is a decrease in the volume of budget revenues or revenues from sources of financing the budget deficit, which leads to incomplete financing of expenditures by no more than 10% of annual appointments compared to the approved budget, the Government of the Russian Federation, the executive authority of a constituent entity of the Russian Federation or a local authority local governments have the right to decide on the introduction of a regime for reducing budget expenditures and to introduce this regime. The immunity of the budgets of the budgetary system of the Russian Federation is a legal regime in which foreclosure on the funds of the budgets of the budgetary system of the Russian Federation is carried out only on the basis of a judicial act. All budget revenues, sources of financing the budget deficit, budget expenditures, as well as operations carried out in the process of budget execution, are subject to budget accounting based on a single chart of accounts. Reporting on budget execution can be operational, quarterly, semi-annual and annual. The collection, consolidation, compilation and presentation of reports on the execution of the budget are carried out by the authorized executive body. In accordance with the established procedure, the authorized executive body submits quarterly, semi-annual and annual reports on budget execution to the representative body and the relevant control body, as well as to the Federal Treasury. The annual report on budget execution is subject to approval by the representative body. The procedure for submitting information to representative bodies on operational, quarterly and semi-annual reports on budget execution is determined by legal acts of the relevant representative bodies. Municipalities submit, in accordance with the established procedure, information on the execution of local budgets to the State Committee on Statistics. The financial year ends on December 31st. 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. LECTURE No. 6. Corporate income tax The most important element of the tax policy of each state is the taxation of profits. Income Taxes is an important source of formation of the revenue part of budgets of different levels. Income tax is a direct, federal, and regulatory tax. Taxpayers of corporate income tax are: 1) Russian organizations; 2) foreign organizations operating in the Russian Federation through permanent representative offices or receiving income from sources in the Russian Federation. The object of taxation is the profit received by the taxpayer. Profit is recognized: 1) for Russian organizations - income received, reduced by the amount of expenses incurred; 2) for foreign organizations operating in the Russian Federation through permanent representative offices - income received through these permanent representative offices, reduced by the amount of expenses incurred by these permanent representative offices; 3) for other foreign organizations - income received from sources in the Russian Federation. Income includes: 1) income from the sale of goods (works, services) and property rights; 2) non-operating income. Incomes are determined on the basis of primary documents and other documents confirming the income received by the taxpayer, and tax accounting documents. Since the taxpayer reduces the income received by the amount of expenses incurred, the justified and documented expenses incurred by the taxpayer are recognized as expenses. Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms. Expenses, depending on their nature, conditions of implementation and areas of activity of the taxpayer, are divided into expenses related to production and sale, and non-operating expenses. Production and distribution costs include: 1) expenses associated with the manufacture, storage and delivery of goods, performance of works, provision of services, acquisition and sale of goods (works, services, property rights); 2) expenses for the maintenance and operation, repair, maintenance and maintenance of fixed assets and other property in good condition; 3) expenses for the development of natural resources; 4) expenses for research and development; 5) expenses for compulsory and voluntary insurance; 6) other expenses: related to production and sale. The costs associated with the production and sale are divided into: 1) material costs; 2) labor costs; 3) the amount of accrued depreciation; 4) other expenses. The tax base is the monetary expression of profit subject to taxation. The tax base for income is determined by the taxpayer separately. Taxpayers calculate the tax base at the end of each reporting period based on tax accounting data. Tax accounting - a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the procedure provided for by the RF BC. The taxpayer shall keep separate records of income and expenses for operations for which a different procedure for accounting for profit and loss is provided. Income and expenses of the taxpayer are recorded in cash. Incomes received in kind as a result of the sale of goods (works, services), property rights are taken into account based on the transaction price. Non-operating income received in kind is taken into account when determining the tax base based on the transaction price. Market prices are determined at the time of sale or non-sale transactions. When determining the tax base, the profit subject to taxation is determined on an accrual basis from the beginning of the tax period. The tax rate is set at 24%. The amount of tax calculated at a tax rate of 6,5% is credited to the federal budget, and the amount of tax calculated at a tax rate of 17,5% is credited to the budgets of the constituent entities of the Russian Federation. The tax rate of the tax payable to the budgets of the constituent entities of the Russian Federation may be reduced for certain categories of taxpayers, but the tax rate cannot be lower than 13,5%. The tax period for tax is a calendar year. The first quarter, six months and nine months of a calendar year are recognized as tax reporting periods. Reporting periods for taxpayers who calculate monthly advance payments based on the actual profit received are a month, 2 months, 3 months, etc. until the end of the calendar year. At the end of each tax period, taxpayers calculate the amount of the advance payment based on the tax rate and taxable profit, calculated on an accrual basis from the beginning of the tax period to the end of the tax period. During the reporting period, taxpayers calculate the amount of the monthly advance payment in a certain order. The tax payable at the end of the tax period shall be paid no later than the deadline set for filing tax returns for the relevant tax period. Advance payments based on the results of the reporting period are paid no later than the deadline set for filing tax returns for the corresponding reporting period. Monthly advance payments due during the reporting period are paid no later than the 28th day of each month of this reporting period. Taxpayers who calculate monthly advance payments based on actual profits made pay advance payments no later than the 28th day of the month following the month following which the tax is calculated. LECTURE No. 7. Excises Excises - type of indirect taxes on goods included in the price or tariff. Excise taxpayers are: 1) organizations; 2) individual entrepreneurs; 3) persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation. Excisable goods are: 1) ethyl alcohol from all types of raw materials, with the exception of brandy alcohol; 2) alcohol-containing products (solutions, emulsions, suspensions and other products in liquid form) with a volume fraction of ethyl alcohol of more than 9%. 3) alcoholic products (drinking alcohol, vodka, alcoholic beverages, cognacs, wine and other food products with a volume fraction of ethyl alcohol of more than 1,5%, with the exception of wine materials); 4) beer; 5) tobacco products; 6) passenger cars and motorcycles with engine power over 112,5 kW (150 hp); 7) motor gasoline; 8) diesel fuel; 9) engine oils for diesel and injection engines; 10) straight-run gasoline. The following transactions are recognized as objects of taxation: 1) the sale on the territory of the Russian Federation by persons of excisable goods produced by them, the sale of collateral and the transfer of excisable goods under an agreement on the provision of a compensation or novation. The transfer of ownership of excisable goods by one person to another person on a reimbursable and non-reimbursable basis, as well as their use in case of payment in kind, shall be recognized as the sale of excisable goods; 2) posting on the territory of the Russian Federation by an organization that does not have a certificate of oil products independently produced from its own raw materials and materials, obtaining ownership of oil products as payment for services for the production of oil products from give-and-take raw materials and materials. Posting - acceptance for accounting as finished products of excisable petroleum products produced from own raw materials and materials; 3) receipt on the territory of the Russian Federation of petroleum products by an organization or an individual entrepreneur who has a certificate. Receipt of oil products is recognized as the acquisition of ownership of oil products, posting of oil products received as payment for services for their production from give-and-take raw materials and materials, and posting of excisable oil products independently produced from own raw materials and materials, as well as receipt by the owner of raw materials and materials of oil products as finished products produced from these raw materials and materials on the basis of a processing agreement; 4) transfer on the territory of the Russian Federation by an organization of oil products produced from raw materials and materials supplied by the customer to the owner of these raw materials and materials, who does not have a certificate. The transfer of petroleum products to another person on behalf of the owner is equated to the transfer of petroleum products to the owner; 5) sale by persons of confiscated and ownerless excisable goods transferred to them on the basis of sentences or decisions of courts, arbitration courts or other authorized state bodies, excisable goods that have been abandoned in favor of the state and are subject to conversion into state or municipal property; 6) the transfer on the territory of the Russian Federation by persons of excisable goods produced by them from give-and-take raw materials, with the exception of operations for the transfer of petroleum products to the owner of the specified raw materials or to other persons, including the receipt of these excisable goods in ownership as payment for services for the production of excisable goods from give-and-take raw materials; 7) transfer within the structure of the organization of produced excisable goods for further production of non-excisable goods; 8) transfer on the territory of the Russian Federation by persons of excisable goods produced by them for their own needs; 9) transfer on the territory of the Russian Federation by persons of excisable goods produced by them to the authorized capital of organizations, unit funds of cooperatives, as well as as a contribution under a simple partnership agreement; 10) the transfer on the territory of the Russian Federation of excisable goods produced by the organization to its participant upon its withdrawal from the organization, as well as the transfer of excisable goods produced under a simple partnership agreement to a participant in the said agreement upon allocation of its share from the property that is in common ownership of the participants in the agreement, or division of such property; 11) transfer of manufactured excisable goods for processing on a give-and-take basis; 12) import of excisable goods into the customs territory of the Russian Federation; 13) primary sale of excisable goods originating from the territory of the Republic of Belarus and imported into the territory of the Russian Federation from the territory of the Republic of Belarus; 14) receipt of denatured ethyl alcohol by an organization that has a certificate for the production of non-alcohol-containing products. The tax base is determined separately for each type of excisable goods. The tax base for the sale of excisable goods produced by the taxpayer, depending on the tax rates established for these goods, is determined by: 1) as the volume of sold excisable goods in physical terms - for excisable goods in respect of which fixed tax rates are established; 2) as the cost of excisable goods sold, calculated on the basis of prices determined without taking into account excise tax, value added tax - for excisable goods, in respect of which ad valorem tax rates are established; 3) as the value of transferred excisable goods, calculated on the basis of average selling prices in force in the previous tax period, and in their absence - on the basis of market prices excluding excise duty, value added tax - for excisable goods, in respect of which ad valorem tax rates are established . The amounts of excise calculated by the taxpayer in the course of the sale of excisable goods and presented to the buyer shall be attributed to the taxpayer as expenses deductible when calculating corporate income tax. The amounts of excise calculated by the taxpayer for transactions of transfer of excisable goods recognized as an object of taxation, as well as when they are sold free of charge, are attributed to the taxpayer at the expense of the relevant sources, which account for the costs of these excisable goods. The excise amounts presented by the taxpayer to the buyer when selling excisable goods from the buyer are taken into account in the cost of purchased excisable goods. The amount of excise payable by a taxpayer carrying out transactions recognized as an object of taxation is determined at the end of each tax period as reduced by tax deductions. Products that are exported outside the countries that are members of the CIS are exempted from paying excise taxes. LECTURE No. 8. Value Added Tax Value Added Tax is a regulatory federal tax. Value added tax is a form of withdrawal to the budget of a part of the added value created at all stages of production and defined as the difference between the cost of goods, works and services sold and the cost of material costs attributed to production and distribution costs. VAT is levied on all goods, works and services throughout the entire production cycle. VAT is a stable and regular source of revenue for the budget. The taxpayers of value added tax are: 1) organizations; 2) individual entrepreneurs; 3) persons recognized as taxpayers of value added tax in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation. Taxpayers are subject to mandatory registration with the tax authority. Foreign organizations can register with the tax authorities as taxpayers at the location of their permanent representative offices in the Russian Federation. Registration as a taxpayer is carried out by the tax authority on the basis of a written application of a foreign organization. Organizations and individual entrepreneurs have the right to be exempt from fulfilling taxpayer obligations related to the calculation and payment of tax if, over the three previous consecutive calendar months, the amount of revenue from the sale of goods of these organizations or individual entrepreneurs excluding tax did not exceed a total of 2 million rubles. The following transactions are subject to taxation: 1) the sale of goods (works, services) on the territory of the Russian Federation, including the sale of pledged items and the transfer of goods under an agreement on the provision of compensation or innovation, as well as the transfer of property rights; 2) transfer in the territory of the Russian Federation of goods for own needs, the costs of which are not deductible when calculating corporate income tax; 3) performance of construction and installation works for own consumption; 4) importation of goods into the customs territory of the Russian Federation. Not recognized as an object of taxation: 1) transfer on a gratuitous basis of objects of social and cultural and housing and communal purposes, roads, electrical networks, gas networks, water intake facilities and other similar objects to state authorities and local governments; 2) transfer of property of state and municipal enterprises, redeemed in the order of privatization; 3) transfer on a gratuitous basis of fixed assets to state authorities and administrations and local governments, budgetary institutions, state and municipal unitary enterprises; 4) operations for the sale of land plots; 5) transfer of property rights of the organization to its legal successor; 6) and more. The territory of the Russian Federation is recognized as the place of sale of works (services). The tax base for the sale of goods (works, services) is determined by the taxpayer depending on the specifics of the sale of goods (works, services) produced by him or acquired on the side. When taxpayers apply different tax rates for the sale of goods (works, services), the tax base is determined separately for each type of goods (works, services) taxed at different rates. When applying the same tax rates, the tax base is determined in total for all types of transactions taxed at this rate. When determining the tax base, proceeds from the sale of goods (works, services), transfer of property rights are determined on the basis of all income of the taxpayer related to settlements for payment for these goods, property rights received by him in cash or in kind, including payment in securities. The tax period is set as a calendar month, and for taxpayers with monthly amounts of revenue from the sale of goods excluding tax during the quarter that do not exceed 2 million rubles, the tax period is set as a quarter. Taxation is made at a tax rate of 0% when implementing: 1) goods exported under the customs regime of export, as well as goods placed under the customs regime of a free customs zone, subject to the submission of documents to the tax authorities; 2) works (services) directly related to the carriage or transportation of goods placed under the customs regime of international customs transit; 3) services for the carriage of passengers and baggage, provided that the point of departure or destination of passengers and baggage is located outside the territory of the Russian Federation, when registering transportation on the basis of unified international transportation documents; 4) works (services) performed in outer space, as well as a complex of preparatory ground works, technologically determined and inextricably linked with the performance of work in outer space; 5) goods for the official use of foreign diplomatic missions and equivalent missions or for the personal use of the diplomatic or administrative and technical staff of these missions, including members of their families living with them; 6) supplies exported from the territory of the Russian Federation in the customs regime for the movement of supplies (fuel and fuels and lubricants necessary to ensure the normal operation of aircraft and sea vessels, ships of mixed navigation); 7) work performed by Russian carriers in railway transport for the transportation or transportation of goods exported outside the territory of the Russian Federation and the export from the customs territory of the Russian Federation of processed products in the customs territory of the Russian Federation, as well as works (services) related to such transportation or transportation, including works ( services) for the organization of transportation, escort, loading, reloading; 8) built ships subject to registration in the Russian International Register of Ships, subject to the submission of documents to the tax authorities. Taxation is made at a tax rate of 10% when implementing: 1) the following food products: livestock and poultry in live weight; meat and meat products; milk and dairy products; eggs and egg products; vegetable oils; margarine; sugars, including raw sugar; salt; grain, compound feed, feed mixtures, grain waste; oilseeds and products of their processing; bread and bakery products; cereals; flour; pasta; live fish; sea and fish products; baby and diabetic food products; vegetables; 2) the following products for children: a) outerwear for children, underwear knitwear, hosiery, other knitwear; b) garments; shoes; strollers, children's beds; mattresses for children; school notebooks; toys; plasticine; pencil cases; covers for textbooks, diaries, notebooks; diapers and more others; 3) periodicals; 4) the following medical products of domestic and foreign production: a) medicines; b) medical products. Taxation is made at a tax rate of 18% in other cases. When determining the tax base, the amount of tax is calculated as a percentage of the tax base corresponding to the tax rate, and in case of separate accounting - as the amount of tax received as a result of adding the amounts of taxes calculated separately as percentages of the corresponding tax bases corresponding to tax rates. The moment of determining the tax base is the earliest of the following dates: 1) the day of shipment (transfer) of goods (works, services), property rights; 2) the day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights. The amounts of tax presented to the buyer when purchasing goods or actually paid when importing goods into the territory of the Russian Federation are taken into account in the cost of such goods in the following cases: 1) the acquisition of goods used for operations for the production and sale of goods that are not subject to taxation; 2) the acquisition of goods used for operations for the production and sale of goods, the place of sale of which is not recognized as the territory of the Russian Federation; 3) the acquisition of goods by persons who are not taxpayers of value added tax or who are exempt from the obligation of a taxpayer to calculate and pay tax; 4) the acquisition of goods, property rights for the production and sale of goods, the sale of which is not recognized as the sale of goods. The amount of tax payable to the budget is calculated at the end of each tax period. An invoice is a mandatory document for all VAT payers, it is a tool for additional control by the tax authorities over the completeness of the collection of this tax. Taxpayers who pay taxes on a quarterly basis submit a tax return no later than the 20th day of the month following the expired quarter. LECTURE No. 9. Tax on personal income Income tax - one of the most important taxes that form the budgets of modern states, covers various sources of income of citizens, as it is associated with various areas of their activity. Individuals who are tax residents of the Russian Federation, individuals who receive income from sources in the Russian Federation and are not tax residents of the Russian Federation are recognized as taxpayers of personal income tax. Income from sources in the Russian Federation includes: 1) dividends and interest received from a Russian organization; 2) insurance payments upon the occurrence of an insured event received from a Russian organization or from a foreign organization in connection with the activities of its permanent representative office in the Russian Federation; 3) income received from the use of copyright or other related rights in the Russian Federation; 4) income received from the lease or other use of property located in the Russian Federation; 5) income from sales: a) immovable property located in the Russian Federation; b) in the Russian Federation, shares or other securities, as well as shares in the authorized capital of organizations; c) rights of claim against a Russian organization or a foreign organization in connection with the activities of its permanent representative office on the territory of the Russian Federation; d) other property located in the Russian Federation and owned by an individual; 6) remuneration for the performance of labor or other duties, work performed, service rendered, performance of an action in the Russian Federation; 7) pensions, allowances, scholarships and other similar payments received by the taxpayer in accordance with the current Russian legislation or received from a foreign organization in connection with the activities of its permanent representative office in the Russian Federation; 8) income received from the use of any vehicles, including sea, river, aircraft and motor vehicles, in connection with transportation to the Russian Federation or from the Russian Federation, fines and other sanctions for demurrage of such vehicles at loading (unloading) points in RF; 9) income received from the use of pipelines, power lines, fiber-optic or wireless communication lines, other means of communication, including computer networks, on the territory of the Russian Federation; 10) payments to successors of deceased insured persons in cases stipulated by the legislation of the Russian Federation on compulsory pension insurance; 11) other income received by the taxpayer as a result of his activities in the Russian Federation. The object of taxation is the income received by taxpayers: 1) from sources in the Russian Federation or from sources outside the Russian Federation - for individuals who are tax residents of the Russian Federation; 2) from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation. When determining the tax base, all incomes of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits, are taken into account. The tax base is determined separately for each type of income, for which different tax rates are established. The tax period is a calendar year. The following types of personal income are exempt from taxation: 1) state benefits and other payments and compensations paid in accordance with the law; 2) state pensions and labor pensions, assigned in the manner prescribed by current legislation; 3) all types of compensation payments related to: a) compensation for harm caused by injury or other damage to health; b) free provision of residential premises and utilities, fuel or monetary compensation; c) reimbursement of other expenses, including expenses for professional development of employees; 4) remuneration to donors for donated blood, mother's milk and other assistance; 5) alimony received by taxpayers; 6) amounts received by taxpayers in the form of grants provided to support science and education, culture and art in the Russian Federation by international or foreign organizations according to the list of such organizations approved by the Government of the Russian Federation; 7) amounts received by taxpayers in the form of international, foreign or Russian awards for outstanding achievements in the field of science and technology, education, culture, literature and art according to the list of awards approved by the Government of the Russian Federation; 8) the amount of one-time financial assistance provided: a) taxpayers in connection with a natural disaster or other emergency; b) employers to family members of a deceased employee or an employee in connection with the death of a member of his family; c) to taxpayers in the form of humanitarian aid, in the form of charitable aid (in cash and in kind); 9) the amount of full or partial compensation for the cost of vouchers, with the exception of travel, paid by employers to their employees and members of their families, disabled people who do not work in this organization, to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation, as well as the amount of full or partial compensation the cost of vouchers for children under the age of 16 to sanatorium-resort and health-improving institutions located on the territory of the Russian Federation, paid at the expense of employers and at the expense of the Social Insurance Fund of the Russian Federation; 10) amounts paid by employers, remaining at their disposal after paying corporate income tax, for the treatment and medical care of their employees and their children; 11) scholarships for students, students of institutions of higher professional education or postgraduate professional education; 12) income of taxpayers received from the sale of livestock, rabbits, nutria, poultry, wild animals and birds grown in private farms located in the territory of the Russian Federation, livestock products, crop production, floriculture and beekeeping, both in natural and processed form; 13) income in cash and in kind received from individuals by way of inheritance; 14) prizes in cash or in kind received by athletes for prize-winning places at the Olympic Games, World Chess Olympiads, world and European championships and cups, championships, championships and cups of the Russian Federation from official organizers; 15) amounts paid by organizations and individuals to orphans under the age of 24 for education in educational institutions; 16) and more. The taxpayer is entitled to receive the following standard tax deductions: 1) in the amount of 3 thousand rubles. for each month of the tax period for the following categories of taxpayers: a) persons who received or suffered radiation sickness and other diseases as a result of the disaster at the Chernobyl nuclear power plant or in connection with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant; b) persons who received a disability as a result of the disaster at the Chernobyl nuclear power plant, from among the persons who took part in the liquidation of the consequences of the disaster within the exclusion zone of the Chernobyl nuclear power plant or employed in operation or in other works at the Chernobyl nuclear power plant military personnel and persons liable for military service, persons in command and rank and file of the internal cases, the State Fire Service, who served in the exclusion zone, persons evacuated from the exclusion zone of the Chernobyl nuclear power plant and resettled from the resettlement zone or voluntarily left these zones; c) persons who took part in the work to eliminate the consequences of the disaster at the Chernobyl NPP within the exclusion zone of the Chernobyl NPP or were employed during this period in work related to the evacuation of the population, material assets, farm animals, and in operation or other work at the Chernobyl NPP ; d) persons who participated in the testing of nuclear weapons in the atmosphere and military radioactive substances; e) persons directly involved in the liquidation of radiation accidents that occurred at nuclear installations of surface and submarine ships and at other military facilities and registered in the prescribed manner by the federal executive body authorized in the field of defense; f) invalids of the Great Patriotic War; g) invalids from among military personnel of groups I, II and III due to injury, concussion or injury received in the defense of the USSR, the Russian Federation or in the performance of other duties of military service; 2) tax deduction in the amount of 500 rubles. for each month of the tax period for the following categories of taxpayers: a) Heroes of the Soviet Union and Heroes of the Russian Federation, persons awarded the Order of Glory of three degrees; b) civilian employees who held regular positions in military units that were part of the army during the Great Patriotic War; c) participants of the Great Patriotic War, military operations to defend the USSR from among the military personnel who were part of the army and former partisans; d) persons who were in Leningrad during its blockade during the Great Patriotic War; e) former, including minors, prisoners of concentration camps, ghettos and other places of detention created by Nazi Germany and its allies during the Second World War; f) disabled since childhood, as well as disabled people of groups I and II; 3) tax deduction in the amount of 400 rubles. for each month of the tax period applies to those categories of taxpayers that are not listed in subparagraphs 1, 2 of paragraphs of this chapter, and is valid until the month in which their income, calculated on an accrual basis from the beginning of the tax period by the tax agent providing this standard tax deduction, exceeded 20 thousand rubles Starting from the month in which the specified income exceeded 20 thousand rubles, the tax deduction is not applied; 4) tax deduction in the amount of 600 rubles. for each month of the tax period applies to: a) each child from the taxpayers who support the child and who are the parents or spouses of the parents; b) each child of taxpayers who are guardians or trustees, foster parents. The specified tax deduction is valid until the month in which the income of taxpayers, calculated on an accrual basis from the beginning of the tax period by the tax agent representing this standard tax deduction, exceeded 40 thousand rubles. Starting from the month in which the specified income exceeded 40 thousand rubles, the tax deduction provided for by this subparagraph shall not apply. This tax deduction is made for each child under the age of 18, for each full-time student, student, cadet, etc., under the age of 24 from parents and spouses of parents, guardians or trustees, foster parents. The established standard tax deductions are provided to the taxpayer by one of the tax agents that are the source of income payment, at the choice of the taxpayer on the basis of his written application and documents confirming the right to such tax deductions. Basically, the tax rate is set at 13%, but the Tax Code of the Russian Federation provides for: 1) the tax rate is set at 30% for all income received by individuals who are not tax residents of the Russian Federation; 2) the tax rate is set at 9% in respect of income from equity participation in the activities of organizations received in the form of dividends. The amount of tax when determining the tax base is calculated as a percentage of the tax base corresponding to the tax rate. The total tax amount is the amount obtained by adding the tax amounts. The total amount of tax is calculated based on the results of the tax period in relation to all income of the taxpayer, the date of receipt of which refers to the corresponding tax period. The tax amount is determined in full rubles. Responsibility for violation of budget legislation Among the most acute problems of the functioning of the budget system is the problem of increasing responsibility for violation of budget legislation. Every year, the budget is adopted at the level of law, and every year it is not executed. No one bears responsibility for this. Cases of arbitrary financing of certain types of expenses and subject items are allowed, when money is allocated for one purpose, and then repurposed for other tasks. The merit of the Budget Code is that it attempts to define a system of measures of legal responsibility for violating the provisions of budget legislation. We are talking about special sanctions that complement the existing measures of an administrative, criminal, material nature. Violation of budget legislation is non-execution or improper execution of the procedure for drawing up and considering draft budgets, approving budgets, executing and monitoring the execution of budgets at all levels of the budget system of the Russian Federation. Article 283 of the RF BC provides a detailed list of types of budget offenses that are the basis for the application of state enforcement measures, including: failure to comply with the budget law, misuse of budget funds, non-transfer or incomplete transfer of budget funds to recipients of budget funds, late submission of reports and other information related to the execution of the budget, inconsistency of the budget list with the law on the budget, etc. The following measures of legal liability are provided for the above violations: 1) warning about improper execution of the budget process; 2) cost blocking; 3) withdrawal of budgetary funds; suspension of operations on accounts in credit institutions; 4) imposition of a fine; 5) accrual of penalties (Article 282 of the RF BC). The right to apply these measures is vested in the heads of bodies of the Federal Treasury of the Russian Federation and their deputies, who are authorized to: 1) to write off in an indisputable manner the amounts of budgetary funds (Article 285 of the RF BC) used for other purposes, and in other cases determined by the Budget Code; 2) write off in an indisputable manner the amounts of budgetary funds subject to return to the budget, the period for which the return has expired; 3) write off in an indisputable manner the amounts of interest, as well as penalties for each day of delay in the amount of 1/300 of the refinancing rate of the Bank of Russia for the use of budgetary funds provided on a repayable basis, the due date for which has come; 4) issue a warning to the heads of executive authorities, local governments and recipients of budgetary funds about the improper execution of the budgetary process; 5) draw up protocols that are the basis for the imposition of fines; 6) collect in an indisputable manner penalties from credit institutions for late execution of payment documents for crediting or transferring budgetary funds in the amount of 1/300 of the current refinancing rate of the Bank of Russia for each day of delay; 7) suspend operations on accounts with credit institutions for up to one month. Often there is a violation - misuse of budgetary funds, involving the direction and use of funds for purposes that do not meet the conditions for their receipt, which entails the imposition of fines on the heads of recipients of budgetary funds in accordance with the Code of Administrative Offenses of the RSFSR, the indisputable seizure of budgetary funds used not for the intended purpose, as well as in the presence of a crime - criminal penalties provided for by the Criminal Code of the Russian Federation. Failure to return or untimely return of budgetary funds received on a reimbursable basis entails the imposition of fines on managers - recipients of budgetary funds in an administrative manner, as well as the indisputable withdrawal of budgetary funds received on a reimbursable basis, interest on the use of budgetary funds, and the collection of penalties. Non-repayment of budgetary funds provided on a reimbursable basis entails the reduction or termination of all other forms of financial assistance from the relevant budget, including the provision of deferrals and installments for making payments to the relevant budget. Failure to transfer or untimely transfer of interest (fee) for the use of budgetary funds provided on a reimbursable basis, entails the imposition of administrative fines and the write-off of the indicated interest in an indisputable manner, as well as penalties for late payment of interest. Failure to submit or untimely submission of reports and other information necessary for the preparation of draft budgets, their execution and control over execution is also punishable by a fine for managers - recipients of budgetary funds. In addition, a warning is issued about the improper execution of the budget process. Failure to transfer or untimely transfer of budgetary funds to recipients of budgetary funds or transfer of funds in an underestimated amount entails the imposition of fines on the heads of state bodies, local governments and the payment of compensation to recipients of budgetary funds in the amount of underfunding, and if there is corpus delicti, the perpetrators may be subjected to severe punishment. In case of late notification of budget allocations and limits of budget obligations to the recipients of budget funds, the guilty heads of state and municipal bodies should be subject to an administrative fine, and the body itself should be warned about the improper execution of the budget process. The inconsistency of the budget schedule with the approved budget expenditures, committed by the main managers, entails the imposition of fines on the heads of these bodies, as well as a warning about the improper execution of the budget process. In the case of financing expenditures not included in the budget list, the guilty heads of state bodies and municipalities should be fined, and the amounts of provided budget funds should be withdrawn from the accounts of the relevant bodies in an indisputable manner. In addition, a warning is issued about the improper execution of the budgetary process, and if there is a corpus delicti, the perpetrators are brought to criminal punishment. Financing expenses in excess of the approved limits, violating the procedure for granting budget loans, budget investments, state or municipal guarantees entails the imposition of fines on the heads of the relevant state and municipal authorities, the withdrawal from the accounts of organizations in an indisputable manner of the amounts of provided budget funds, issuing a warning about improper execution of the budget process , and in the presence of corpus delicti - criminal punishment provided for by the Criminal Code of the Russian Federation. Violation of the procedure for the implementation of state or municipal procurement entails the blocking of relevant expenses, the imposition of fines on the heads of state bodies, local governments and budgetary institutions, as well as a warning about improper execution of the budget process. If facts of deliberate overstatement (understatement) of prices are revealed in the process of state or municipal procurement, the heads of state bodies, local governments and budgetary institutions, if there are corpus delicti, are held liable under the Criminal Code of the Russian Federation. Failure to comply with the ban on placing budgetary funds on bank deposits or transferring them to trust management, as well as non-crediting or untimely crediting of funds subject to mandatory crediting to the income of the relevant budgets, entails the imposition of fines on the heads of state and municipal bodies, the withdrawal in an indisputable manner of placed (transferred) budgetary funds, issuing a warning about improper execution of the budgetary process, and if there is a corpus delicti - a criminal punishment under the Criminal Code of the Russian Federation. If, due to the fault of credit organizations, there was an untimely execution of payment documents for the transfer of funds to be credited to the budgets, then a fine is imposed on the heads of these structures, and penalties are collected from the organization. A similar penalty is applied in case of late execution of payment documents for the transfer of budgetary funds to be credited to the personal accounts of their recipients. For late payments on confirmed budgetary obligations, groundless refusal to confirm accepted budgetary obligations or untimely confirmation of budgetary obligations, the guilty heads of the relevant bodies are fined, and the organization is issued a warning about improper execution of the budget process. In certain situations, by decision of the arbitration court, funds may be debited from the accounts of the Federal Treasury of the Russian Federation or its territorial bodies. A similar procedure is provided for the accounts of the constituent entities of the Russian Federation and municipalities (Articles 286, 287 of the RF BC). At the same time, the debiting of funds from the personal accounts of budgetary institutions without their consent is carried out in the manner determined by the Bank of Russia in agreement with the Federal Treasury of the Russian Federation. LECTURE No. 10. Payments to the budget for the use of natural resources 1. Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources Payers of the fee for the use of objects of the animal world, with the exception of objects of the animal world related to objects of aquatic biological resources, are organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a license for the use of objects of the animal world in the territory of the Russian Federation. The payers of the fee for the use of objects of aquatic biological resources are recognized as organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a license for the use of objects of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the area of the Spitsbergen archipelago. The objects of taxation are: 1) objects of the animal world, the removal of which from their habitat is carried out on the basis of a license for the use of objects of the animal world, issued in accordance with the legislation of the Russian Federation; 2) objects of aquatic biological resources, the withdrawal of which from their habitat is carried out on the basis of a license for the use of objects of aquatic biological resources, issued in accordance with the legislation of the Russian Federation. Fee rates for each object of the animal world are set in certain amounts. For example, the collection rate in rubles for one animal: a musk ox - a hybrid of bison with livestock, is set at 15 thousand rubles, and a pheasant, black grouse, water shepherd - 20 rubles. The amount of the fee for the use of objects of the animal world is determined in relation to each object of the animal world as the product of the corresponding number of objects of the animal world and the fee rate established for the corresponding object of the animal world. The amount of the fee for the use of objects of aquatic biological resources is determined in relation to each object of aquatic biological resources as the product of the corresponding number of objects of aquatic biological resources and the fee rate established for the corresponding object of aquatic biological resources. Payment of fees is made by payers-individuals, with the exception of individual entrepreneurs, at the location of the authority that issued the license; payers-organizations and individual entrepreneurs - at the place of their registration. The amounts of fees for the use of objects of aquatic biological resources are credited to the accounts of the Federal Treasury for their subsequent distribution in accordance with the budget legislation of the Russian Federation. 2. Water tax Taxpayers of the water tax are organizations and individuals engaged in special or special water use in accordance with the legislation of the Russian Federation. The following types of use of water bodies are recognized as objects of taxation by water tax: 1) water intake from water bodies; 2) use of the water area of water bodies, with the exception of timber rafting in rafts and purses; 3) use of water bodies without water intake for hydropower purposes; 4) use of water bodies for the purpose of rafting in rafts and purses. For each type of water use recognized as an object of taxation, the tax base is determined by the taxpayer separately for each water body. If different tax rates are established for a water body, the tax base is determined by the taxpayer in relation to each tax rate. When water is withdrawn, the tax base is determined as the volume of water withdrawn from a water body during the tax period. When using the water area of water bodies, with the exception of timber rafting in rafts and purses, the tax base is determined as the area of the provided water space. When water bodies are used without water withdrawal for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period. When using water bodies for the purpose of rafting in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses for the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100. The tax period is a quarter. Tax rates are set for the basins of rivers, lakes, seas and economic regions in the following amounts: 1) when water is withdrawn from surface and underground water bodies within the established quarterly (annual) water use limits; 2) when water is withdrawn in excess of the established quarterly water use limits, tax rates in terms of such an excess are set at five times the amount of tax rates; 3) the rate of water tax when taking water from water bodies for water supply to the population is set at 70 rubles. for one thousand cubic meters of water taken from a water body. The taxpayer calculates the amount of tax independently. The amount of tax at the end of each tax period is calculated as the product of the tax base and the corresponding tax rate. The total amount of tax is paid at the location of the object of taxation. The tax is payable no later than the 20th day of the month following the expired tax period. 3. Land tax The land tax is established by the Tax Code (TC RF) and regulatory legal acts of representative bodies of municipalities, is put into effect and ceases to operate in accordance with the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipalities and is obligatory for payment in the territories of these municipalities. Taxpayers of the tax are organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent use or the right of lifetime inheritable possession. The objects of taxation are land plots located within the boundaries of the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax is introduced. The tax base is defined as the cadastral value of land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation. The tax base is determined for each land plot as its cadastral value as of January 1 of the year that is the tax period. The tax base is determined separately in respect of shares in the right of common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established. Taxpayers-organizations determine the tax base independently on the basis of information from the state land cadastre on each land plot owned by them on the right of ownership or the right of permanent use. Taxpayers-individuals who are individual entrepreneurs determine the tax base independently in relation to land plots used by them in business activities, on the basis of information from the state land cadastre on each land plot owned by them on the right of ownership, the right of permanent (unlimited) use or the right of life inherited possession. The tax period is a calendar year. Reporting periods for taxpaying organizations and individuals who are individual entrepreneurs are the first quarter, six months and nine months of a calendar year. Tax rates are established by regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg) and cannot exceed: 1) 0,3% for land plots: a) classified as agricultural land or land within the agricultural use zones in settlements and used for agricultural production; b) occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex or provided for housing construction; c) provided for personal subsidiary farming, horticulture, horticulture or animal husbandry; 2) 1,5% in relation to other land plots. It is allowed to establish differentiated tax rates depending on the categories of land or the permitted use of the land plot. Exempt from taxation: 1) organizations and institutions of the penitentiary system of the Ministry of Justice of the Russian Federation; 2) organizations - in relation to land plots occupied by state public roads; 3) religious organizations; 4) all-Russian public organizations of the disabled; 5) organizations of folk art crafts; 6) individuals belonging to the indigenous peoples of the North, Siberia and the Far East of the Russian Federation, communities of such peoples - in relation to land plots used for the preservation and development of their traditional way of life, management and crafts; 7) organizations-residents of a special economic zone for a period of 5 years from the moment of the emergence of ownership of a land plot provided to a resident of a special economic zone. Taxpayers-organizations or individuals who are individual entrepreneurs, after the expiration of the tax period, submit a tax declaration to the tax authority at the location of the land plot. The tax return form is approved by the Ministry of Finance of the Russian Federation. Taxpayers-organizations or individuals who are individual entrepreneurs who pay advance tax payments during the tax period, upon the expiration of the reporting period, submit to the tax authority at the location of the land plot a tax calculation on advance tax payments. Tax declarations on tax are submitted by taxpayers no later than February 1 of the year following the expired tax period. Calculations of the amounts of advance tax payments are submitted by taxpayers during the tax period no later than the last day of the month following the expired reporting period. LECTURE No. 11. Tax on property of individuals Payers of taxes on the property of individuals are individuals - owners of property recognized as an object of taxation. If the property that is the object of taxation is in the common shared ownership of several individuals, then each of these individuals is recognized as a taxpayer of this property in proportion to his share in this property. If the property recognized as an object of taxation is jointly owned by several individuals, they bear equal responsibility for the fulfillment of the tax obligation. In this case, the payer of the tax may be one of these persons, determined by agreement between them. The objects of taxation are the following types of property: residential houses, apartments, dachas, garages and other buildings, premises and structures. Tax rates for buildings, premises and structures are established by the regulatory legal acts of the representative bodies of local self-government, depending on the total inventory value. Representative bodies of local self-government may determine the differentiation of rates within the established limits, depending on the total inventory value, type of use, and other criteria. Tax rates are set within the following limits: 1) with a property value of up to 300 thousand rubles. - rate up to 0%; 2) with the value of property from 300 thousand rubles. - rate from 0,1% to 0,3%; 3) if the value of the property is over 500 thousand rubles. - rate from 0,3% to 2,0%. Taxes are credited to the local budget at the place of registration of the object of taxation. The following categories of citizens are exempted from paying taxes on property of individuals: 1) Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees; 2) disabled people of groups I and II, disabled since childhood; 3) participants in the Civil and Great Patriotic Wars, other combat operations to defend the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans; 4) civilians of the Soviet Army, the Navy, internal affairs and state security agencies, who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were during this period in cities, participation in the defense of which is credited to these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field; 5) persons receiving benefits in accordance with the Law of the RSFSR "On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant", as well as persons specified in articles 2, 3, 5, 6 of the Law of the Russian Federation "On the social protection of citizens exposed exposure to radiation due to the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River; 6) military personnel, as well as citizens dismissed from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staff measures, having a total duration of military service of 20 years or more; 7) persons who were directly involved in the special risk units in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities; 8) family members of servicemen who have lost their breadwinner. Benefits for family members of servicemen who have lost their breadwinner are provided on the basis of a pension certificate, which bears the stamp "widow (widower, mother, father) of the deceased soldier" or there is a corresponding record certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If the indicated family members are not pensioners, the benefit is granted to them on the basis of a certificate of death of a serviceman. Local self-government bodies have the right to establish tax incentives for taxes established by this Law, and the grounds for their use by taxpayers. The calculation of taxes is carried out by the tax authorities. Persons entitled to benefits independently submit the necessary documents to the tax authorities. The tax on buildings is calculated on the basis of data on their inventory value as of January 1 of each year. The bodies that register the rights to real estate and transactions with it, as well as the technical inventory bodies, are obliged annually by March 1 to submit to the tax authority the information necessary for calculating taxes, as of January 1 of the current year. The data necessary for the calculation of tax payments are provided to the tax authorities free of charge. For new buildings, the tax is paid from the beginning of the year following their erection or acquisition. LECTURE No. 12. Budget expenditures 1. The concept and classification of budget expenditures Financial support for the performance of functions assigned to public authorities is the main factor for all parts of the budget system of the Russian Federation. The system of budget expenditures is formed depending on the nature of these functions. According to the Budget Code of the Russian Federation, the formation of budget expenditures of all levels of the budget system of the Russian Federation is carried out in accordance with expenditure obligations, due to the delineation of powers established by the legislation of the Russian Federation of federal state authorities, state authorities of the constituent entities of the Russian Federation and local governments, the execution of which, according to the legislation of the Russian Federation, international and other contracts and agreements, should take place in the next financial year at the expense of the relevant budgets. Budget expenditures, depending on their economic content, are divided into current and capital expenditures. Capital expenditure budgets - this is a part of budget expenditures that ensures innovation and investment activities, including items of expenditure that are intended for investment in newly created or already existing (operating) legal entities in accordance with the approved investment program, funds provided as budget loans for investment purposes to legal entities , expenses for overhaul and other expenses associated with expanded reproduction, expenses in the course of which the property owned by the Russian Federation, the constituent entities of the Russian Federation and others is created or increased, as well as other budget expenses that are included in the capital expenditures of the budget in accordance with the economic classification of expenditures of the budgets of the Russian Federation. The development budget is formed as part of the capital expenditures of the budgets. Its procedure and conditions for its formation are determined by federal law. Current expenditures of budgets - this is a part of budget expenditures, which ensures the current functioning of bodies: state power, local self-government; budgetary institutions, the provision of state support to other budgets and individual sectors of the economy in the form of grants, subsidies and subventions for the current functioning and other budget expenditures that are not included in capital expenditures in accordance with the budget classification of the Russian Federation. The grouping of budget expenditures into current and capital is established by the economic classification of expenditures of the budgets of the Russian Federation. Funds from the repayment of state loans, budget loans, as well as funds received from the sale of property and other collateral transferred by recipients of budget loans and state or municipal guarantees to the relevant executive authorities as collateral for obligations under budget loans and state or municipal guarantees, are reflected in budget expenditures with a minus sign. Provision of budgetary funds is carried out in the following forms: 1) appropriations for the maintenance of budgetary institutions. According to the Budget Code of the Russian Federation, budgetary institutions spend budgetary funds exclusively on: a) wages in accordance with the concluded employment contracts and legal acts regulating the wages of the relevant categories of employees; b) transfer of insurance premiums to state off-budget funds; c) transfers to the population, paid in accordance with federal laws, laws of subjects of the Russian Federation, legal acts of local governments; d) travel and other compensation payments to employees in accordance with the legislation of the Russian Federation; e) payment for goods, works and services under concluded state or municipal contracts; f) payment for goods, works and services in accordance with approved estimates without the conclusion of state or municipal contracts; 2) funds to pay for goods, works and services performed by individuals and legal entities under state or municipal contracts. All purchases of goods, works and services in excess of 2000 minimum wages are carried out on the basis of state or municipal contracts. Financing for ensuring the placement of an order for the supply of goods for state or municipal needs is carried out at the expense of the funds provided for by the expenditures of the relevant budgets of state extra-budgetary funds for the provision of state needs, or at the expense of funds provided for by the expenditures of the local budget for the provision of municipal needs. Budgetary institutions, public authorities, public authorities of the constituent entities of the Russian Federation, local governments, state and municipal customers are required to keep registers of purchases made without the conclusion of state or municipal contracts. Registers of purchases made without the conclusion of state or municipal contracts must contain the following information: a short name of the purchased goods, works and services; name and location of suppliers, contractors and service providers; price and date of purchase; 3) transfers to the population - budgetary funds for financing mandatory payments to the population: pensions, scholarships, allowances, compensations, other social payments established by the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation, legal acts of local governments; 4) appropriations for the implementation by local government bodies of mandatory payments to the population established by the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation, legal acts of representative bodies of local government; 5) appropriations for the implementation of certain state powers transferred to other levels of government; 6) appropriations for compensation of additional expenses incurred as a result of decisions taken by public authorities, leading to an increase in budget expenditures or a decrease in budget revenues; 7) budget loans to legal entities. A budget loan is provided to a legal entity that is not a state or municipal unitary enterprise on the basis of an agreement concluded in accordance with civil law and taking into account the provisions of the RF BC and other regulations, only if the borrower provides security for the fulfillment of its obligation to repay the said loan. The budget credit is provided on the terms of compensation and repayment. Ways to ensure the fulfillment of obligations to repay a budget loan are bank guarantees, guarantees, pledge of property (in the form of shares, other securities, shares). Enforcement of obligations must have a high degree of liquidity. A prerequisite for granting a budget loan is a preliminary check of the financial condition of the recipient of a budget loan by a financial body or, on its behalf, by an authorized body, they also check the targeted use of a budget loan. If the budget for the next financial year is approved, then the purposes for which a budget loan can be granted, the conditions and procedure for granting budget loans, the limits for their provision for a period within a year and for a period beyond the budget year, as well as restrictions on subjects use of government loans. If the borrower is unable to ensure the fulfillment of obligations under the budget loan, then the budget loan is not provided. A report on the provision and repayment of budget loans is attached to the budget execution report. A budget loan is provided only to such legal entities that do not have overdue debts on previously provided budget funds on a repayable basis; 8) subventions and subsidies to individuals and legal entities. The provision of subsidies, subventions and the provision of material support is allowed: a) from the federal budget; b) from the budgets of the constituent entities of the Russian Federation; c) from local budgets. Subsidies and subventions are subject to return to the budget in cases of their misuse within the time limits established by the authorized executive authorities, and in cases of their non-use within the established time frame; 9) investments in the authorized capital of existing or newly created legal entities. The provision of budget investments to legal entities that are not state or municipal unitary enterprises entails the emergence of the right of state or municipal ownership of an equivalent part of the authorized capital and property of legal entities and is documented by the participation of the Russian Federation, constituent entities of the Russian Federation and municipalities in the authorized capital of such legal entities in accordance with civil law of the Russian Federation. Registration of the share of the Russian Federation, a constituent entity of the Russian Federation, a municipality in the authorized capital of a constituent entity of the Russian Federation, a municipality, is carried out in the manner and at prices that are determined in accordance with the legislation of the Russian Federation. Budget investments to legal entities are included in the draft budget if there is a feasibility study of the investment project, design estimates, a plan for the transfer of land and structures, if there is a draft agreement between the Government of the Russian Federation or other authorities and the specified legal entity on the participation of the Russian Federation, a constituent entity of the Russian Federation or municipality owned by the subject of investment. Draft agreements are drawn up within two months after the entry into force of the law on the budget; 10) interbudgetary transfers. Intergovernmental transfers from the federal budget are provided in the form of: a) financial assistance to the budgets of the constituent entities of the Russian Federation, including subsidies from the Federal Fund for Financial Support of the constituent entities of the Russian Federation and other subsidies and subsidies; b) subventions to the budgets of constituent entities of the Russian Federation from the Federal Compensation Fund and other subventions; c) financial assistance to the budgets of individual municipalities, provided in cases and in the manner prescribed by federal laws; d) other gratuitous and irrevocable transfers; e) budget credits to the budgets of subjects of the Russian Federation. Interbudgetary transfers from the federal budget are provided subject to compliance by the state authorities of the subjects of the Russian Federation and local governments with the budgetary legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees. Budget credits from the federal budget to the budgets of the subjects of the Russian Federation are provided subject to the absence of overdue debts of the relevant state authorities of the subjects of the Russian Federation to the federal budget. Subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation and budget loans from the federal budget to the budgets of the subjects of the Russian Federation, for which in two of the last three reporting years the share of these subsidies in the total volume of own income exceeded 50% during three financial years, starting from the next financial year, are provided subject to the signing and compliance with the terms of agreements with the Ministry of Finance of the Russian Federation on measures to improve the efficiency of the use of budgetary funds and increase tax and non-tax revenues of the budget of a constituent entity of the Russian Federation. The Federal Fund for Financial Support of the Subjects of the Russian Federation is formed as part of the federal budget in order to equalize the budgetary security of the subjects of the Russian Federation and is distributed among the subjects of the Russian Federation in accordance with a unified methodology approved by the Government of the Russian Federation. The volume of the Federal Fund for Financial Support of the Subjects of the Russian Federation is determined by multiplying the volume of the said Fund, subject to approval for the current financial year, by the inflation rate forecast for the next financial year. Subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation are provided to the subjects of the Russian Federation, the level of estimated budgetary security of which does not exceed the level established as a criterion for equalizing the estimated budgetary security of the constituent entities of the Russian Federation. The level of estimated budgetary security of a constituent entity of the Russian Federation is determined by the ratio between the estimated tax revenues per inhabitant that can be received by the consolidated budget of a constituent entity of the Russian Federation, based on the level of development and structure of the economy or tax base, and a similar indicator on average for the consolidated budgets of constituent entities of the Russian Federation, taking into account the structure of the population, socio-economic, geographic, climatic and other objective factors and conditions affecting the cost of providing the same volume of public services per capita. In order to provide subsidies to the budgets of constituent entities of the Russian Federation for equity financing of investment programs for the development of public infrastructure of regional significance, to support municipal development funds created by constituent entities of the Russian Federation, the Federal Regional Development Fund may be formed as part of the federal budget. In order to provide subsidies to the budgets of constituent entities of the Russian Federation for equity financing of priority socially significant expenditures of the consolidated budgets of constituent entities of the Russian Federation, a Federal Fund for Co-financing Social Expenditures may be formed as part of the federal budget. The budgets of the constituent entities of the Russian Federation may be granted budget credits from the federal budget for up to one year in the amount approved by the federal law on the federal budget for the next financial year. Interbudgetary transfers from the budgets of the constituent entities of the Russian Federation to local budgets are provided subject to compliance by local governments with the budgetary legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees. Budget loans from the budgets of constituent entities of the Russian Federation to local budgets are provided subject to the absence of overdue debts of the relevant local governments to the budget of the constituent entity of the Russian Federation; 11) credits and loans within the country at the expense of state external borrowings; 12) loans to foreign states; 13) funds for servicing debt obligations, including state or municipal guarantees. The budget law determines the terms and conditions for financing specific expenditures provided for by the budget law that are obligatory for the recipient of budgetary funds to fulfill. If the recipient of budgetary funds does not fulfill the conditions determined by the law on the budget, then the Minister of Finance of the Russian Federation at any stage of budget execution is obliged to block the costs associated with the fulfillment of certain conditions, until the specified conditions are met in accordance with the procedure established by the RF BC. Expenses for financing budget investments are provided for by the relevant budget, provided that they are included in the federal target program, the regional target program, or in accordance with the decision of the federal executive body or local government. Objects of state property of the constituent entities of the Russian Federation and municipal property may be included in the federal targeted investment program, federal target programs at the stage of drawing up, consideration and approval of the federal budget for the next financial year. 2. Reserve funds The expenditure part of the budgets of all levels of the budgetary system of the Russian Federation provides for the creation of reserve funds of executive authorities and reserve funds of local governments. In the expenditure part of the budgets of all levels of the budgetary system of the Russian Federation, the creation of reserve funds for legislative bodies and deputies of legislative bodies is prohibited. The amount of reserve funds in the federal budget cannot exceed 3% of approved federal budget expenditures. The amount of reserve funds in the budgets of the constituent entities of the Russian Federation is established by the legislative authorities of the constituent entities of the Russian Federation when approving the budgets of the constituent entities of the Russian Federation for the next financial year. The resources of the reserve funds are used to finance unforeseen expenses, including emergency and recovery work to eliminate the consequences of natural disasters and other emergencies that occurred in the current financial year. The procedure for spending the resources of the reserve funds is established by the regulatory legal acts of the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation or local governments. The executive authorities and local self-government bodies quarterly inform the legislative authority and the representative body of local self-government about the expenditure of the reserve fund. Reserve Fund of the President of the Russian Federation The federal budget for the next financial year provides for the creation of a reserve fund of the President of the Russian Federation in the amount of not more than 1% of the approved federal budget expenditures. The resources of the reserve fund of the President of the Russian Federation are spent on financing unforeseen expenses and additional expenses provided for by decrees of the President of the Russian Federation. The expenditure of the reserve fund of the President of the Russian Federation is carried out on the basis of a written order of the President of the Russian Federation. Spending the resources of the reserve fund of the President of the Russian Federation for holding elections, referendums, and covering the activities of the President of the Russian Federation is not allowed. 3. Expenditure obligations of the Russian Federation The expenditure obligations of the Russian Federation arise as a result of: 1) the adoption of federal laws or regulatory legal acts of the President and the Government of the Russian Federation in the exercise by federal state authorities of powers in matters of jurisdiction of the Russian Federation or powers in matters of joint jurisdiction that are not classified by the Federal Law "On General Principles for the Organization of Legislative and Executive Bodies of State Power of the Subjects of the Russian Federation" to the powers of state authorities of the constituent entities of the Russian Federation; 2) the conclusion by the Russian Federation or on behalf of the Russian Federation of agreements in the exercise by federal state authorities of powers on subjects of the jurisdiction of the Russian Federation or powers on subjects of joint jurisdiction not classified by Federal Law No. 06.10.1999-FZ of 184. bodies of state power of subjects of the Russian Federation" to the powers of bodies of state power of subjects of the Russian Federation; 3) the adoption of federal laws or regulatory legal acts of the President and the Government of the Russian Federation, providing for the provision of interbudgetary transfers from the federal budget in the forms and procedure provided for by the Budget Code, including: a) subventions to the budgets of constituent entities of the Russian Federation for the fulfillment of spending obligations of constituent entities of the Russian Federation in connection with the exercise by state authorities of constituent entities of the Russian Federation of powers subject to financial support from subventions from the federal budget; b) subventions to local budgets for the fulfillment of spending obligations of municipalities in connection with the vesting of local governments with certain state powers of the Russian Federation. The expenditure obligations of the Russian Federation are fulfilled at the expense of their own revenues and sources of covering the federal budget deficit and by providing the budgets of the constituent entities of the Russian Federation or local budgets with subventions from the Federal Compensation Fund in a certain order. Expenditure obligations of the subject of the Russian Federation The expenditure obligations of a constituent entity of the Russian Federation arise as a result of: 1) the adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation or on behalf of a constituent entity of the Russian Federation of agreements in the exercise by state authorities of the constituent entities of the Russian Federation of powers in matters of jurisdiction of the constituent entities of the Russian Federation; 2) the adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation or on behalf of a constituent entity of the Russian Federation of contracts (agreements) when the state authorities of the constituent entities of the Russian Federation exercise powers on subjects of joint jurisdiction; 3) the adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation that provide for the provision of interbudgetary transfers from the budget of a constituent entity of the Russian Federation in the forms and procedure provided for by the Budget Code, including subventions to local budgets for the fulfillment of expenditure obligations of municipalities in connection with the provision of local governments with separate state powers of subjects of the Russian Federation; 4) adoption of regulatory legal acts of a constituent entity of the Russian Federation in the exercise by state authorities of a constituent entity of the Russian Federation of powers that are subject to financial support through subventions from the federal budget. The expenditure obligations of a constituent entity of the Russian Federation to provide subventions to local budgets for the fulfillment of expenditure obligations of municipalities in connection with the empowerment of local governments with certain state powers of the constituent entities of the Russian Federation are fulfilled by providing subventions to local budgets from the regional compensation fund. The state authorities of a constituent entity of the Russian Federation independently determine the amount and terms of remuneration for the work of state civil servants of a constituent entity of the Russian Federation and employees of state institutions of a constituent entity of the Russian Federation. State authorities of a constituent entity of the Russian Federation shall have the right to establish and fulfill spending obligations related to the resolution of issues that are not within the competence of federal state authorities, local self-government bodies and are not excluded from the competence of state authorities of a constituent entity of the Russian Federation by federal laws, laws of a constituent entity of the Russian Federation, only if there are appropriate funds of the budget of the subject of the Russian Federation. Expenditure obligations of the municipality arise as a result of: 1) adoption of normative legal acts of local self-government bodies on issues of local importance, as well as the conclusion by the municipality or on behalf of the municipality of agreements on these issues; 2) adoption of regulatory legal acts of local self-government bodies in the exercise by local self-government bodies of certain state powers. Local self-government bodies independently determine the amount and terms of remuneration for deputies, elected officials of local self-government exercising their powers on a permanent basis, municipal employees, employees of municipal unitary enterprises and institutions. State authorities and local governments are required to maintain registers of expenditure commitments. The register of expenditure obligations is a set of normative legal acts and contracts and agreements concluded by public authorities that provide for the emergence of expenditure obligations to be executed at the expense of the relevant budgets. The register of expenditure obligations of the Russian Federation is maintained in the manner established by the Government of the Russian Federation, the register of expenditure obligations of a constituent entity of the Russian Federation is maintained in the manner established by the executive body of state power of a constituent entity of the Russian Federation. LECTURE No. 13. Budget deficit and sources of its coverage 1. State borrowings of the Russian Federation State borrowings of the Russian Federation - these are loans and credits that are attracted from individuals and legal entities, foreign states, international financial organizations, they give rise to debt obligations of the Russian Federation as a borrower or a guarantor of repayment of loans by other borrowers. State external borrowings of the Russian Federation - loans and credits attracted from individuals and legal entities, foreign states, international financial organizations, for which debt obligations of the Russian Federation arise as a borrower or a guarantor of repayment of loans by other borrowers, denominated in foreign currency. State internal borrowings of the Russian Federation - loans and credits attracted from individuals and legal entities, foreign states, international financial organizations, for which debt obligations of the Russian Federation arise as a borrower or a guarantor of repayment of loans (credits) by other borrowers, denominated in the currency of the Russian Federation. Government borrowings of constituent entities of the Russian Federation, municipal borrowings - loans and credits attracted from individuals and legal entities, for which debt obligations arise, respectively, of a constituent entity of the Russian Federation or a municipality as a borrower or guarantor of repayment of loans by other borrowers, denominated in the currency of obligations. The budget deficit If the budget for the next financial year with a deficit is adopted, the relevant budget law approves the sources of financing the budget deficit, and if the budget for the next financial year without a deficit is adopted, the relevant budget law may provide for the attraction of funds from the sources of financing the budget deficit to finance expenditures budget within the limits of the cost of debt repayment. Current expenditures of the budget of a constituent entity of the Russian Federation, the local budget, approved by the law on the budget of a constituent entity of the Russian Federation or a regulatory act of a representative body of local self-government, cannot exceed the volume of budget revenues of a constituent entity of the Russian Federation, the volume of local budget revenues, approved by a law on the budget of a constituent entity of the Russian Federation or a regulatory act of a representative body of local self-government . The size of the federal budget deficit, approved by the federal law on the federal budget, cannot exceed the total volume of budget investments and expenditures for servicing the state debt of the Russian Federation in the corresponding financial year. The size of the budget deficit of a subject of the Russian Federation, approved by the law of the subject of the Russian Federation on the budget for the corresponding year, cannot exceed 15% of the budget revenues of the subject of the Russian Federation, excluding financial assistance from the federal budget. If the law of the constituent entity of the Russian Federation on the budget for the corresponding year approves the amount of proceeds from the sale of property, the maximum size of the budget deficit of the constituent entity of the Russian Federation may exceed the limit of 15%, but not more than by the amount of proceeds from the sale of property. The size of the local budget deficit, approved by the normative act of the representative body of local self-government on the budget for the corresponding year, cannot exceed 10% of the local budget revenues, excluding financial assistance from the federal budget and the budget of the constituent entity of the Russian Federation. If the normative act of the representative body of local self-government on the budget for the corresponding year approves the amount of proceeds from the sale of property, the maximum amount of the local budget deficit may exceed the limit of 10%, but not more than by the amount of proceeds from the sale of property. Compliance with the limit values must also be ensured according to the report on the execution of the relevant budget for the financial year. 2. Sources of financing the budget deficit The sources of financing the budget deficit are approved by the legislative authorities in the law on the budget for the next financial year for the main types of funds raised. Credits from the Bank of Russia, the acquisition by the Bank of Russia of debt obligations of the Russian Federation, constituent entities of the Russian Federation, municipalities during their initial placement cannot be sources of financing the budget deficit. 1. The sources of financing the federal budget deficit are: 1) internal sources in the following forms: a) loans received by the Russian Federation from credit institutions in the currency of the Russian Federation; b) government loans carried out by issuing securities on behalf of the Russian Federation; c) budget loans received from the budgets of other levels of the budget system of the Russian Federation; d) proceeds from the sale of state-owned property; e) the amount of excess of revenues over expenditures on state stocks and reserves; f) change in the balances of funds on the accounts for the accounting of federal budget funds; 2) external sources in the following forms: a) government loans made in foreign currency by issuing securities on behalf of the Russian Federation; b) loans from foreign governments, banks and firms, international financial organizations, provided in foreign currency, attracted by the Russian Federation. Sources of financing the budget deficit of a constituent entity of the Russian Federation can be internal sources in the following forms: 1) government loans carried out by issuing securities on behalf of a constituent entity of the Russian Federation; 2) budget loans received from the budgets of other levels of the budget system of the Russian Federation; 3) loans received from credit institutions; 4) proceeds from the sale of property owned by the state of a constituent entity of the Russian Federation; 5) change in the balances of funds on accounts for accounting for budget funds of a constituent entity of the Russian Federation. Sources of financing the local budget deficit can be internal sources in the following forms: a) municipal loans carried out by issuing municipal securities on behalf of the municipality; 6) loans received from credit institutions; c) budget loans received from the budgets of other levels of the budget system of the Russian Federation; d) proceeds from the sale of property owned by the municipality; e) change in the balances of funds in the accounts for the accounting of local budget funds. 3. Stabilization Fund of the Russian Federation Stabilization Fund of the Russian Federation - part of the federal budget funds, formed due to the excess of the oil price over the base oil price, subject to separate accounting, management and use in order to ensure the balance of the federal budget when the oil price drops below the base one. The price of oil is understood as the price of crude oil of the Urals brand, determined in the manner prescribed for establishing the export customs duty rate for crude oil. The base oil price is understood as the price of Urals crude oil, equivalent to USD 197,1 per ton (USD 27 per barrel). Sources for the formation of the Stabilization Fund are: 1) additional federal budget revenues generated by calculation due to the excess of the oil price over the base price; 2) balances of federal budget funds at the beginning of the corresponding financial year, including income received from the placement of funds from the Stabilization Fund. Additional federal budget revenues to be credited to the Stabilization Fund in the current month are determined as the sum of: 1) actual revenues to the federal budget from the export customs duty on crude oil in the current month, multiplied by the ratio of the difference between the export customs duty rate for crude oil in the current month and the estimated rate of the said duty at the base oil price to the export customs duty rate in force in the current month customs duty on crude oil; 2) actual receipts to the federal budget of the tax on the extraction of minerals (oil) in the current month, multiplied by the ratio of the difference between the current rate of the tax on the extraction of minerals (oil) and the estimated rate of the said tax at the base price of oil to the current rate in the current month the current month at the rate of tax on the extraction of minerals (oil). Calculation and transfer to the Stabilization Fund of funds are made in the manner determined by the Government of the Russian Federation. Until February 1 of the year following the reporting year, the Stabilization Fund shall be credited with the balances of federal budget funds at the beginning of the financial year, with the exception of balances for which the federal law on the federal budget for the next financial year or an international treaty of the Russian Federation establishes a different procedure for use, as well as free balances of the federal budget funds required by the Ministry of Finance of the Russian Federation to cover temporary cash gaps that arise during the year in the execution of the federal budget, in an amount equal to one twenty-fourth of the federal budget expenditures approved for the corresponding financial year, including payments to pay off the state external debt of the Russian Federation, excluding funds allocated to the budget of the Pension Fund of the Russian Federation for the payment of the basic part of the labor pension. Based on the results of its consideration of the report on the execution of the federal budget for the previous financial year, the Government of the Russian Federation, by June 1 of the current year, specifies the amount of balances of federal budget funds to be used in accordance with the federal law on the federal budget for the corresponding financial year. Funds from the Stabilization Fund are used to finance the federal budget deficit when the price of oil falls below the base price and for other purposes if the accumulated volume of funds from the Stabilization Fund exceeds RUB 500 billion. The volumes of use of the Stabilization Fund's resources are determined by the federal law on the federal budget for the corresponding financial year, the draft of which is submitted by the Government of the Russian Federation. The resources of the Stabilization Fund may be placed in debt obligations of foreign states. The management of the Stabilization Fund is carried out by the Ministry of Finance of the Russian Federation in the manner determined by the Government of the Russian Federation. Separate powers to manage the resources of the Stabilization Fund are exercised by the Central Bank of the Russian Federation under an agreement with the Government of the Russian Federation. Operations with the funds of the Stabilization Fund are reflected in separate accounts of the Federal Treasury opened with the Central Bank of the Russian Federation. The Government of the Russian Federation sends quarterly and annual reports to the State Duma of the Federal Assembly and the Federation Council of the Federal Assembly of the Russian Federation on the receipt of funds to the Stabilization Fund, their placement and use as part of reporting on the execution of the federal budget. The Ministry of Finance of the Russian Federation publishes on a monthly basis information on the balance of the Stabilization Fund at the beginning of the reporting month, the amount of funds received by the Stabilization Fund and the use of the Stabilization Fund in the reporting month. 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. LECTURE No. 15. State and municipal debt 1. Public debt of the Russian Federation State debt of the Russian Federation - these are debt obligations of the Russian Federation to individuals and legal entities, foreign states, international organizations and other subjects of international law, including obligations under state guarantees provided by the Russian Federation. The state debt of the Russian Federation is fully secured by all federally owned property constituting the state treasury. The federal government authorities use all the powers to generate federal budget revenues to pay off the debt obligations of the Russian Federation and service the public debt of the Russian Federation. The debt obligations of the Russian Federation may exist in the form of: 1) loan agreements and contracts concluded on behalf of the Russian Federation as a borrower with credit institutions, foreign states and international financial organizations; 2) government loans made by issuing securities on behalf of the Russian Federation; 3) contracts and agreements on the receipt by the Russian Federation of budget loans from the budgets of other levels of the budget system of the Russian Federation; 4) agreements on the provision by the Russian Federation of state guarantees; 5) agreements and contracts, including international ones, concluded on behalf of the Russian Federation, on the prolongation and restructuring of the debt obligations of the Russian Federation of previous years. RF debt obligations can be short-term (up to 1 year), medium-term (over one year to 5 years) and long-term (over 5 to 30 years). The debt obligations of the Russian Federation are repaid within the terms determined by the specific terms of the loan and cannot exceed 30 years. Changing the terms of a state loan put into circulation, including the terms of payment and the amount of interest payments, the term of circulation, is not allowed. The volume of the state internal debt of the Russian Federation includes: 1) the principal nominal amount of the debt on government securities of the Russian Federation; 2) the amount of principal debt on loans received by the Russian Federation; 3) the amount of principal debt on budget loans received by the Russian Federation from budgets of other levels; 4) the volume of obligations under state guarantees provided by the Russian Federation. The volume of the state external debt of the Russian Federation includes: 1) the volume of obligations under state guarantees provided by the Russian Federation; 2) the volume of principal debt on loans received by the Russian Federation from foreign governments, credit institutions, firms and international financial organizations. Public debt of a subject of the Russian Federation - set of debt obligations of the subject of the Russian Federation; it is fully and unconditionally provided by all the property owned by the subject of the Russian Federation, constituting the treasury of the subject of the Russian Federation. Debt obligations of a constituent entity of the Russian Federation may exist in the form of: 1) loan agreements and contracts; 2) state loans of a constituent entity of the Russian Federation, carried out by issuing securities of a constituent entity of the Russian Federation; 3) contracts and agreements on the receipt by a constituent entity of the Russian Federation of budget loans from the budgets of other levels of the budgetary system of the Russian Federation; 4) agreements on the provision of state guarantees of a constituent entity of the Russian Federation; 5) agreements and contracts, including international ones, concluded on behalf of a subject of the Russian Federation, on the prolongation and restructuring of debt obligations of subjects of the Russian Federation of previous years. Debt obligations of a subject of the Russian Federation cannot exist in other forms, except for those provided for by this paragraph. The volume of public debt of the constituent entities of the Russian Federation includes: 1) the principal nominal amount of the debt on government securities of constituent entities of the Russian Federation; 2) the amount of the principal debt on loans received by the constituent entity of the Russian Federation; 3) the amount of the principal debt on budget loans received by a constituent entity of the Russian Federation from budgets of other levels; 4) the volume of obligations under state guarantees provided by the subject of the Russian Federation. The debt obligations of a constituent entity of the Russian Federation are repaid within the terms determined by the terms of borrowing and cannot exceed 30 years. The forms and types of government securities issued on behalf of a constituent entity of the Russian Federation, the conditions for their issue and circulation are determined by the relevant state authorities of the constituent entities of the Russian Federation in accordance with the Budget Code and the federal law on the specifics of the issue and circulation of state and municipal securities. The legislative bodies of the constituent entity of the Russian Federation and the executive authorities of the constituent entity of the Russian Federation use all the powers to generate budget revenues of the constituent entity of the Russian Federation to pay off their debt obligations and service the debt. Municipal debt - the totality of debt obligations of the municipality, which are fully and without conditions secured by all municipal property constituting the municipal treasury. The debt obligations of the municipality may exist in the form of: 1) loan agreements and contracts; 2) loans made by issuing municipal securities; 3) contracts and agreements on the receipt by the municipality of budget loans from the budgets of other levels of the budget system of the Russian Federation; 4) agreements on the provision of municipal guarantees. Debt obligations of a municipal formation cannot exist in other forms, except for those provided for by this paragraph. Municipal debt includes: 1) the principal nominal amount of debt on municipal securities; 2) the amount of principal debt on loans received by the municipality; 3) the amount of the principal debt on budget loans received by the municipality from the budgets of other levels; 4) the volume of obligations under municipal guarantees provided by the municipality. Local self-government bodies use all the powers to form local budget revenues to pay off their debt obligations and service the debt. Debt obligations of the municipality are repaid within the terms determined by the terms of borrowing and cannot exceed 10 years. The government debt of the Russian Federation is managed by the Government of the Russian Federation. The management of the public debt of a constituent entity of the Russian Federation is carried out by the executive authority of the constituent entity of the Russian Federation. Municipal debt management is carried out by the authorized body of local self-government. The law of the constituent entity of the Russian Federation on the budget, the legal act of the local self-government body on the local budget for the next financial year should establish an upper limit on the debt of the constituent entity of the Russian Federation, municipal debt, indicating, among other things, the maximum amount of obligations under state or municipal guarantees. The maximum amount of public debt of a subject of the Russian Federation, municipal debt should not exceed the amount of revenues of the corresponding budget, excluding financial assistance from the budgets of other levels of the budget system of the Russian Federation. The costs of placement, payment of income and repayment of debt obligations of the Russian Federation are carried out at the expense of the federal budget. Servicing of the state internal debt of the Russian Federation is carried out by the Bank of Russia and its institutions through the implementation of operations for the placement of debt obligations of the Russian Federation, their repayment and payment of income in the form of interest on them or in another form. The performance by the Bank of Russia of the functions of the general agent of the Government of the Russian Federation for the placement of debt obligations, their repayment and the payment of income in the form of interest on them is carried out on the basis of special agreements concluded with the federal executive body authorized by the Government of the Russian Federation to act as an issuer of government securities. The Bank of Russia performs the functions of a general agent for servicing the state internal debt free of charge. Payment for the services of agents for the placement and servicing of the public debt is carried out at the expense of the federal budget funds allocated for servicing the public debt. Servicing of the state internal debt of the constituent entity of the Russian Federation, municipal debt is carried out in accordance with federal laws, laws of the constituent entity of the Russian Federation and legal acts of local governments. Information on debt obligations is entered by authorized bodies into the State debt book of the Russian Federation, the state debt book of a constituent entity of the Russian Federation or the municipal debt book within a period not exceeding 3 days from the moment the obligation arises. Information entered in the municipal debt book is subject to mandatory transfer to the body maintaining the state debt book of the relevant subject of the Russian Federation, then this information is transferred to the body maintaining the State debt book of the Russian Federation in the manner and within the time limits established by this body. The State Debt Book of the Russian Federation shall contain information on the volume of debt obligations of the Russian Federation, on the date of occurrence of obligations, forms of securing obligations, on the fulfillment of these obligations in full or in part, and other information. The composition, procedure and terms for submitting information are established by the Government of the Russian Federation. Information on the amount of debt obligations of the subject of the Russian Federation for all state borrowings of the subject of the Russian Federation, on the date of the borrowing, forms of securing obligations, on the fulfillment of these obligations in full or in part, as well as other information, the composition of which is established by the executive authority of the subject, is entered into the state debt book of the subject of the Russian Federation RF. The municipal debt book shall contain information on the amount of debt obligations of municipalities, on the date of borrowing, forms of securing obligations, on the fulfillment of these obligations in full or in part, as well as other information, the composition of which is established by the representative body of local self-government. 2. External and internal borrowing State external borrowings of the Russian Federation are used to cover the federal budget deficit and to pay off state debt obligations of the Russian Federation. The right to carry out state external borrowings of the Russian Federation and conclude agreements on the provision of state guarantees for attracting external loans belongs to the Russian Federation. On behalf of the Russian Federation, external borrowing can be carried out by the Government of the Russian Federation or a responsible federal executive body authorized by the Government of the Russian Federation. State and municipal internal borrowings are used to cover the deficits of the respective budgets, as well as to finance the expenditures of the respective budgets within the limits of the expenditures for the repayment of state and municipal debt obligations. On behalf of the Russian Federation, the right to carry out state internal borrowings and issue state guarantees to other borrowers to attract credits (loans) belongs to the Government of the Russian Federation or a responsible federal executive body authorized by the Government of the Russian Federation. On behalf of the subject of the Russian Federation, the right to carry out state internal borrowings and issue state guarantees to other borrowers to attract credits (loans) belongs to the only authorized executive body of the subject of the Russian Federation. On behalf of the municipality, the right to carry out municipal internal borrowings and issue municipal guarantees to other borrowers to attract loans belongs to the authorized body of local self-government in accordance with the charter of the municipality. Debt restructuring Termination of debt obligations constituting state or municipal debt based on an agreement, with the replacement of these debt obligations with other debt obligations providing for other conditions for servicing and repaying obligations. Restructuring can be carried out with a partial write-off of the principal amount. The maximum volumes of the state internal and external debt, the limits of external borrowings of the Russian Federation for the next financial year are approved by the federal law on the federal budget for the next financial year, with a breakdown of the debt by form of collateral. The maximum volume of state external borrowings of the Russian Federation should not exceed the annual volume of payments for servicing and repayment of the state external debt of the Russian Federation. The Russian Federation has a unified system of accounting and registration of state borrowings of the Russian Federation. Subjects of the Russian Federation, municipalities register their borrowings with the Ministry of Finance of the Russian Federation. The Ministry of Finance of the Russian Federation maintains state books of internal and external debt of the Russian Federation - this is the State Debt Book of the Russian Federation. The program of state external borrowings of the Russian Federation is a list of external borrowings of the Russian Federation for the next financial year, divided into unrelated (financial) and targeted foreign borrowings, indicating for each of them: 1) for unrelated (financial) borrowings: a) source of attraction; b) the amount of borrowing; c) maturity date; 2) for targeted foreign borrowings: a) the final recipient; b) purpose of borrowing and direction of use; c) source of borrowing; d) the amount of borrowing; e) maturity date; f) third-party guarantees for the return of funds to the federal budget by the end borrower, if such a return is provided for him, indicating the organization that provided the guarantee, the validity period and volume of obligations under the guarantee; g) estimates of the amount of funds used before the start of the next financial year; h) a forecast of the volume of use of funds in the next financial year. According to the Program of State External Borrowings of the Russian Federation, the volume detailed for specific loans should be more than 85% of the total volume of external borrowings, it (the program) includes agreements on loans concluded in previous years. The program of state internal borrowings of the Russian Federation, subjects of the Russian Federation, municipalities The program of state internal borrowings of the Russian Federation, constituent entities of the Russian Federation, municipalities is a list of internal borrowings of the Russian Federation, constituent entities of the Russian Federation, municipalities for the next financial year by type of borrowing, the total amount of borrowings directed to cover the budget deficit and repay state, municipal debt obligations. In case of issuance of debt obligations of the Russian Federation, constituent entities of the Russian Federation, municipalities with security for the fulfillment of obligations in the form of separate property, the program of state internal borrowings of the Russian Federation, constituent entities of the Russian Federation, municipalities must contain quantitative data on the issue of these obligations, expressed in the currency of the Russian Federation, as well as a list of property , which can serve as security for the fulfillment of these obligations during the borrowing period. This program is submitted by the federal executive body, the executive body of the constituent entity of the Russian Federation to the relevant legislative body in the form of an annex to the draft law on the budget for the next financial year, which must include loan agreements concluded in previous years. The implementation of state or municipal borrowings, the provision of state or municipal guarantees to other borrowers is allowed if the following parameters are approved by federal law, the law of a constituent entity of the Russian Federation or a decision of a local government on the budget of the appropriate level for the current financial year: 1) attracting funds from sources of financing the budget deficit; 2) the maximum amount of state or municipal debt; 3) expenses for servicing the corresponding state or municipal debt in the current financial year. At the same time, the maximum amount of expenses for servicing the state debt of a constituent entity of the Russian Federation or municipal debt, approved by the law on the budget of the corresponding level, should not exceed 15% of the volume of budget expenditures of the corresponding level. Revenues to the budget from borrowings and other debt obligations are reflected in the budget as sources of financing the budget deficit. All expenses for servicing debt obligations, including the discount, or the difference between the placement price and the redemption (repurchase) price of state or municipal securities, are reflected in the budget as expenses for servicing the state or municipal debt. Income received from the placement of government or municipal securities in an amount exceeding the nominal value, income received as accumulated coupon income, income received in the event of the repurchase of securities at a price lower than the placement price, are deducted from the actual expenses for servicing the state or municipal debt this year. The repayment of the principal amount of the debt of the Russian Federation, the debt of a constituent entity of the Russian Federation, municipal debt arising from state or municipal borrowings is taken into account in the sources of financing the deficit of the corresponding budget by reducing the volume of sources of financing the deficit of the corresponding budget. In the event of the issue of state or municipal securities, the guarantee of fulfillment of obligations for which is a separate property owned by the state or municipality, in accordance with the terms of the issue, the fulfillment of obligations under such securities can be carried out by transferring the ownership of the owners of these state or municipal securities, property that served as collateral for the issue of the said state or municipal securities. When fulfilling obligations under state or municipal securities, the guarantee of fulfillment of obligations for which is a separate property, by transferring the said property to creditors, the amount of the state or municipal debt is reduced by the amount of the principal debt on the obligations repaid in this way. 3. State and municipal guarantees A state or municipal guarantee is a method of ensuring civil obligations, by virtue of which, respectively, the Russian Federation, the subject of the Russian Federation or the municipality - the guarantor gives a written obligation to be responsible for the fulfillment by the person to whom the state or municipal guarantee is given, obligations to third parties in full or in part. The written form of the state or municipal guarantee is obligatory. Failure to comply with the written form of a state or municipal guarantee shall entail its nullity. The state or municipal guarantee specifies: 1) information about the guarantor, including its name (Russian Federation, constituent entity of the Russian Federation, municipality) and the name of the body that issued the guarantee on behalf of the said guarantor; 2) determination of the scope of obligations under the guarantee. The term of the guarantee is determined by the period of fulfillment of the obligations for which the guarantee is provided. Guarantees are mainly provided on a competitive basis. The guarantor under a state or municipal guarantee bears subsidiary liability in addition to the liability of the debtor under the obligation guaranteed by him, and the obligation of the guarantor to a third party is limited to payment of an amount corresponding to the volume of obligations under the guarantee. The guarantor, who has fulfilled the obligation of the recipient of the guarantee, has the right to demand from the latter the reimbursement of the amounts paid to a third party under the state or municipal guarantee in full in the manner prescribed by the civil legislation of the Russian Federation. Guarantees for obligations constituting the state external debt of the Russian Federation may provide for joint and several liability of the guarantor. The execution of state and municipal guarantees is subject to reflection in the composition of budget expenditures as the provision of loans. Provision of state guarantees of the Russian Federation The total amount of government guarantees provided by the Russian Federation to secure obligations in the currency of the Russian Federation is included in the state internal debt of the Russian Federation as a type of debt obligation. The Federal Law on the Federal Budget for the next financial year approves state guarantees of the Russian Federation issued to an individual constituent entity of the Russian Federation, a municipal entity or a legal entity in an amount exceeding 1 million of the minimum wage. The total amount of government guarantees provided by the Russian Federation to secure obligations in foreign currency is included in the state external debt of the Russian Federation as a type of debt obligation. State guarantees of the Russian Federation in an amount exceeding the equivalent of 10 million US dollars must be approved separately. When the recipient of the state guarantee of the Russian Federation fulfills his obligations to a third party, the external or internal public debt is reduced by the appropriate amount, which is reflected in the report on budget execution. The Ministry of Finance of the Russian Federation or another executive body authorized by the Government of the Russian Federation keeps records of the issued guarantees, the fulfillment by the recipients of these guarantees of their obligations secured by the state guarantees of the Russian Federation, as well as cases of the state making payments under the issued guarantees. Based on the data of this report, the State Duma is provided with a detailed report on the issued guarantees for all recipients of these guarantees, on the fulfillment by these recipients of obligations secured by these guarantees, and on the state's payments on the issued guarantees. State guarantees of the Russian Federation are provided by the Government of the Russian Federation. The Ministry of Finance of the Russian Federation at all negotiations on the provision of state guarantees of the Russian Federation concludes relevant agreements on behalf of the Government of the Russian Federation. In case of granting a state guarantee of the Russian Federation, the Ministry of Finance of the Russian Federation is obliged to conduct an audit of the financial condition of the recipient of the state guarantee of the Russian Federation. Provision of state guarantees of the constituent entities of the Russian Federation, municipal guarantees State guarantees of the constituent entities of the Russian Federation and municipal guarantees are provided to the constituent entities of the Russian Federation, municipalities and legal entities to ensure the fulfillment of their obligations to third parties. An agreement on the provision of a state or municipal guarantee must indicate the obligation that it provides. The budget law for the next financial year establishes a list of guarantees provided to individual subjects of the Russian Federation, municipalities and legal entities in an amount exceeding 0,01% of the corresponding budget expenditures. The total amount of guarantees provided is included in the debt of a constituent entity of the Russian Federation, municipal debt as a type of debt obligation. When the recipient of the guarantee fulfills his obligations to a third party, the debt of the constituent entity of the Russian Federation, municipal debt is reduced by the appropriate amount, which is reflected in the report on budget execution. The relevant financial authority keeps records of issued guarantees, fulfillment by the recipients of the said guarantees of their obligations secured by the said guarantees, as well as records of payments made under the issued guarantees. Based on the data of this accounting, a detailed report on the issued guarantees for all recipients of these guarantees, on the fulfillment by these recipients of obligations secured by these guarantees, and on making payments on the issued guarantees is submitted to the representative authority. State guarantees are provided by the relevant executive authority. Municipal guarantees are provided by the authorized body of local self-government. If a state or municipal guarantee is provided, the relevant financial authority is obliged to conduct an audit of the financial condition of the recipient of the specified guarantee. The representative body instructs the control body of the constituent entity of the Russian Federation, municipality to conduct an audit of the financial condition of the recipient of the state or municipal guarantee. LECTURE No. 16. The budget policy of the Russian Federation 1. About budget policy The ongoing budget policy is generally consistent with the strategic goals of the economic development of the Russian Federation, improving the quality of life and ensuring the safety of its citizens, the tasks defined by the Budget Address of the President of the Russian Federation to the Federal Assembly dated March 9, 2007 "On Budget Policy in 2008-2010." Priority national projects are being implemented. A basis is being created for solving urgent problems of improving the quality of education, improving the health of the population, providing citizens with affordable and comfortable housing, creating decent living conditions in the countryside and developing agro-industrial production. Increased: remuneration of employees of public sector organizations, monetary allowances for military personnel and law enforcement officers, pensions and a number of benefits in connection with motherhood and raising children. The reform of the system of in-kind benefits has increased the effectiveness of social support for the population. Budgetary funds for these purposes are provided in the required volumes. In the federal budget for 2008, the volume of state investment expenditures was increased, and an Investment Fund was created. The transparency and objectivity of the system of financial support for the constituent entities of the Russian Federation have increased, but the mechanisms used in the distribution of subsidies are still insufficiently focused on stimulating the growth of their own tax potential. The circle of own powers of state authorities of the constituent entities of the Russian Federation and the powers delegated to them with the provision of subventions from the federal budget has been expanded. State authorities of the constituent entities of the Russian Federation received the right, in cases established by law, to participate in the exercise of the powers of the Russian Federation with the implementation of expenses at the expense of the budgets of the constituent entities of the Russian Federation. Similar decisions have been made with respect to local self-government bodies. A feature of the budget process in 2008 was the formation of their own budgets for several thousand newly emerged municipalities. At the same time, decisions made at the federal level allowed the constituent entities of the Russian Federation to independently determine the timing and procedure for the transition to a model of organizing local self-government, taking into account the real situation on the ground. The course to reduce the overall tax burden on the economy continued. The ratio of the total volume of obligatory payments to the volume of the gross domestic product is gradually decreasing. Decisions were made aimed at stimulating investment and innovation activities. In particular, a new form of tax declaration on value added tax was approved. A number of measures have been implemented to improve the taxation of corporate profits. Tax incentives have been introduced for companies operating in special economic zones. The tax on property passing by way of inheritance has been abolished. The base rate of the unified social tax was reduced, which ensured a reduction in the tax burden, primarily for the manufacturing industries. The second goal of the reform of the taxation of the payroll fund has not been achieved - the mass withdrawal of citizens' incomes "out of the shadows". The limits on the provision of deferrals and installment plans for the payment of tax payments have been cancelled. But the distribution of competence for their provision between the authorities has not been established. Legislatively established a mechanism for the execution of court decisions on claims against state authorities and local governments. The volume of the state external debt continued to be reduced. The role of the Russian Federation in the efforts of the international community to solve the problem of the debt burden of the poorest countries has increased. The reform of the budget process continued. A regulatory and methodological base has been formed for drawing up a long-term financial plan and a draft federal budget, maintaining registers of expenditure obligations, developing and implementing departmental targeted programs. Departmental targeted programs have not yet become an effective tool for optimizing existing spending commitments and linking them to specific measurable results. The preparation of complex changes in the Budget Code of the Russian Federation, aimed at bringing it into line with modern requirements and principles of effective public finance management, has been unreasonably delayed, which objectively hinders the introduction of a results-oriented medium-term budgeting model. 2. The main objectives of budget policy When forming and implementing the budget policy, the Government of the Russian Federation should take actions in the following areas. 1. It is necessary to turn the federal budget into an effective instrument of macroeconomic regulation. In the future, inflation should be brought down to an acceptable level of 3-4% per year. This should be facilitated by the observance of the principle of adequacy of the real growth rates of budget expenditures, the growth rates of the economy, taking into account the planned reduction of the tax burden in the future, the implementation of a balanced policy in the field of using short-term excess profits from the export of hydrocarbons, the regulation of tariffs for the products of natural monopoly entities, as well as the implementation of budget programs, aimed at eliminating infrastructural constraints in the economy, provoking an additional rise in prices. 2. It is necessary to ensure the long-term balance of the budget. The task of ensuring the sustainability of budget expenditures, regardless of the situation in commodity prices, comes to the fore, provided that the need to sterilize excess money supply in order to stabilize macroeconomic indicators will decrease. For this it is necessary to transform the Stabilization Fund of the Russian Federation into the Reserve Fund and the Fund for Future Generations. The reserve fund should provide for budget expenditures in the event of a significant decline in oil prices in the medium term. The volume of the Reserve Fund, as well as the volume of oil and gas revenues used to finance federal budget expenditures, must be legally fixed as a percentage of gross domestic product. At the same time, it is necessary to provide for a three-year period for the transition to new principles for managing oil and gas revenues. The Future Generations Fund should accumulate oil and gas revenues generated as a result of the excess of revenues from the oil and gas sector over deductions to the Reserve Fund, and funds used to finance federal budget expenditures. The Government of the Russian Federation needs to develop mechanisms and corresponding changes in the budget legislation that will be able to ensure an increase in income from the placement of accumulated funds. 3. It is necessary to increase the budget planning horizon. The formation and approval of the federal budget for a three-year period can be considered as the basis for the transition to long-term financial planning. Practical experience is required in the development and use of long-term (for a period of up to 10-15 years or more) budget forecasts, which include quantitative criteria for the sustainability of the budget system, the acceptability of tax and debt burdens, and risk assessments for the budget system. It is necessary to make an assessment of the volume of public obligations of the Russian Federation, primarily pensions, and the main budget programs for the long term, taking into account the stable factors and trends influencing them. As early as 2007, subjects of the Russian Federation and municipalities had the opportunity to form and approve their own budgets for a three-year period. 4. It is necessary to ensure the fulfillment of spending obligations. Decisions on the cancellation of existing obligations, their termination or restructuring should be developed before the completion of the draft budget. A balanced approach is needed to increase and accept new spending commitments, taking into account available resources. It is necessary to form a clear mechanism for assessing financial opportunities for making new commitments, determining their volume and composition, assessing expected effectiveness and analyzing alternative solutions. New budget programs and legislative initiatives can be adopted only if there is full confidence in the possibility of their financial support. 5. It is necessary to analyze the effectiveness of all budget expenditures. It is necessary to introduce into the practice of the Government of the Russian Federation modern methods for assessing the effectiveness of budget expenditures from the point of view of the final goals of socio-economic policy, while the obligatory comparison of the results achieved with these goals is required. Since the task of budget policy is to consistently improve the quality of life of citizens, it is necessary not only to report on the provision of medical and educational services, but to achieve results in reducing morbidity and mortality, increasing the competitiveness of our schoolchildren and students. That is why, already at the stage of developing individual measures and integrated programs, the Government of the Russian Federation should determine the ultimate goals of the actions being implemented and the procedures for assessing the consequences of these actions. It is necessary to expand the composition and improve the quality of information provided to legislative bodies, the public, and citizens about the achieved and planned goals of budget policy and the results of the use of budget allocations, including the effectiveness of the implementation of budget programs. It is necessary to strengthen the statistical monitoring of the results of ongoing programs, the introduction of regular specialized statistical surveys designed to provide an assessment of the effectiveness of budget expenditures. 6. It is necessary to switch to modern principles for the implementation of state capital investments. The main document that regulates the relationship between the state customer and the contractor can be a contract, which is concluded for the entire period of the investment project. At the same time, the obligations of the contractor for the commissioning of the facility and the obligations of the state for financing should be clearly recorded in this contract. Expenditures for the entire period of implementation of the investment project, in respect of which a state contract has been concluded, are subject to inclusion in the expenditure obligations of the state and cannot be revised. Estimated calculations that are carried out when designing an object of state capital investments should be based on a real assessment of the cost of the necessary work, equipment and materials and be calculated at the prices of the corresponding years. At the same time, the estimate must be considered solely as an integral part of the tender documentation for contract bidding, and in the future, the contractor must have the freedom to choose the most effective and economical ways to implement the project. 7. It is necessary to apply mechanisms that encourage budgetary institutions to improve the quality of their services and increase the efficiency of budget expenditures, as well as mechanisms that stimulate the expansion of the powers of the main managers of budgetary funds to determine the forms of financial support for the provision of public services. The main managers of budgetary funds should have the authority to independently determine the forms of financial support and methods of providing public services, including the provision of public services directly by a budgetary institution on the basis of a state assignment or the purchase of a service on the market based on a state order. The same principles should apply to the provision of municipal services. The Government of the Russian Federation needs to take measures to implement a system of single-channel financing in the health sector and a system of per capita financing in the field of education, taking into account the results of experiments conducted in 2007 to introduce appropriate financing mechanisms in a number of constituent entities of the Russian Federation. The right to independently determine the directions of spending funds to achieve the target indicators must be granted to budgetary institutions. It is necessary to begin work on the transformation of budgetary institutions into autonomous institutions in those areas of social service delivery, where this can create significant incentives for improving performance. 8. It is necessary to improve the quality of financial management in the public sector. Strengthening the responsibility of executive authorities and budgetary institutions for the effectiveness of budget expenditures and improving the quality of state and municipal services should be accompanied by the expansion of their powers, the creation of incentives to increase transparency and efficiency in the use of budgetary funds, and the cessation of the practice of petty regulation of their activities. This control is necessary for more effective, focused not only on the detection, but also on the prevention of financial violations, it should form the basis for making specific management decisions. Only on this basis can an effective system of auditing the effectiveness of budget expenditures be created in the public sector. 9. It is necessary to determine strategies for the further implementation of the pension reform, solving the problem of imbalance in the Pension Fund of the Russian Federation. In the pension sector, long-term calculations of the balance of the pension system should be made, targets should be set regarding the level of the replacement rate and the acceptable tax burden on the wage fund, mechanisms should be formed to strengthen the funded component of the pension system, including stimulation of voluntary pension savings of citizens. 10. It is necessary to pay special attention to the formation and implementation of the federal target program, which is aimed at promoting the rapid socio-economic development of the Far East and Transbaikalia. It is necessary to use all the instruments of state financial policy available for this program, including in conjunction with the attraction of private co-financing of relevant program activities. It is necessary to think over a system of tax and customs-tariff policies that stimulate investment activity in the respective regions. 3. Main directions of tax policy In the next three years, tax policy should be focused on creating the most comfortable conditions for expanding economic activity and transitioning the economy to an innovative development path, as well as further reducing the scale of tax evasion. It is necessary to consider the possibility of further reducing the tax burden, as well as eliminating excessively burdensome procedures for offsetting (refunding) the relevant value added tax (VAT) payments. In the future, there is no need to change the procedure for taxing personal income, while maintaining a single tax rate, since its application has already proven its effectiveness. At the same time, it is necessary to continue increasing the amount of deductions in the calculation of personal income tax (PIT). It is necessary to adopt a chapter of the Tax Code of the Russian Federation, which will regulate the collection of tax on residential real estate of citizens, calculated from the market price of the property. At the same time, the system of tax deductions must be revised in such a way that the tax burden on low-income citizens remains at the same level. It is necessary to regulate the issues of taxation of non-profit organizations in the Tax Code of the Russian Federation in order to more actively involve them in the implementation of social activities, as well as to adopt a federal law that will be aimed at tax incentives for scientific and innovative activities. In the Russian Federation, it is necessary to make a decision on the implementation of the institution of consolidated tax reporting in order to more equitably distribute funds between the constituent entities of the Russian Federation. It is necessary to make amendments to the Tax Code of the Russian Federation, which will be aimed at improving tax control over the use of transfer prices in order to minimize taxes. At the same time, the procedures for this control should be as simple and clear as possible for both taxpayers and tax authorities. The new rules should not lead to additional difficulties in industries that produce high-value-added products, where vertically integrated structures are currently being formed. It is necessary to continue work on reforming the excise system in order to stimulate the consumption of better quality goods. In particular, it is necessary to differentiate the excise duty rates for gasoline based on its quality, meaning the establishment of a lower rate for high-quality gasoline and a higher rate for low-quality gasoline. Changes in the rates of customs duties should focus on stimulating the technological modernization of the Russian economy, expanding the production of highly processed products. 4. Main priorities of budget expenditures Government of the Russian Federation in the formation of the draft federal budget for 2008-2010. one should proceed from the need for financial support for decisions made on the implementation of major programs and projects of national importance. It is necessary to ensure the allocation of funds for the implementation of priority national projects. When implementing the project "Affordable and Comfortable Housing for the Citizens of Russia", special attention should be paid to the expansion of state support for the creation of communal infrastructure on land plots intended for housing construction. Appropriate funding should be provided for measures to develop the agro-industrial complex, which are concentrated in the State Program for the Development of Agriculture and the Regulation of Agricultural Products, Raw Materials and Food Markets for 2008-2012. In 2010, the first actual payments will have to be made from maternity (family) capital. It is necessary to form a system for managing maternity capital funds and provide for the necessary budgetary expenditures. It is necessary to increase spending on education and health care. It is necessary to determine the time frame for a phased increase in the minimum wage to a level not lower than the subsistence level of the able-bodied population. When raising the wages of public sector employees, it is necessary to take into account the financial capabilities of the constituent entities of the Russian Federation and local self-government bodies of municipalities. The Government of the Russian Federation needs to make decisions that will allow the main managers of budgetary funds, within the limits of funds provided for wages, to introduce wage systems for subordinate budgetary institutions that differ from the Unified tariff scale for wages of employees of public sector organizations. The use of such systems should ensure that the quality of the employee's work and the level of his payment correspond, as well as the achievement of a decent level of wages in the public sector. It is necessary to solve the problem of bringing the size of social pensions to a level not lower than the subsistence minimum for a pensioner. There is a need for more active actions to develop transport and energy infrastructure. It is necessary to significantly increase the capacity and improve the safety of roads. At the same time, financial support for the relevant activities should be carried out not only by increasing the amount of funding from the budgets, but also by attracting funds from extrabudgetary sources. The increase in expenditures for the needs of the road sector must be carried out in a balanced way, taking into account the need to ensure both the construction of new roads and the maintenance of existing roads in a standard condition. It is advisable to carry out a significant part of state financing for the construction and reconstruction of roads from the Investment Fund of the Russian Federation, taking into account the possibility of attracting private co-financing. It is necessary to expand the scale of construction and modernization of runways at Russian airports, which is especially important for the development of the Far East. It is advisable to pay special attention to the use of concession mechanisms, as well as speed up the process of transferring most of the airport infrastructure to the ownership of the constituent entities of the Russian Federation. Another urgent task is the reliable energy supply of the economy and the population, the elimination of obstacles to the development of the economic and social spheres associated with a shortage of electricity. The federal budget should provide the necessary funds for the development of the electric grid economy, nuclear and hydropower. It is necessary to continue resolving issues on the application of program-targeted methods of nuclear and radiation safety, the development of an electronic component base, the infrastructure of cosmodromes, the nanoindustry, and the provision of housing for military personnel. Federal budget funds allocated to state academies of sciences for scientific research should be concentrated mainly in the program of fundamental scientific research and provided primarily in the form of subsidies and grants. It is necessary to begin the widespread use of modern mechanisms of state support for the development of shipbuilding and aircraft manufacturing. State support for the development of industrial infrastructure, stimulation of innovation should be based, among other things, on the maximum use of state development institutions, primarily the Bank for Development and Foreign Economic Affairs, the Investment Fund of the Russian Federation, and the Russian Venture Company. 5. Improving interbudgetary relations We can consider justified the measures proposed by the Government of the Russian Federation, which relate to increasing incentives for the subjects of the Russian Federation and municipalities to reduce the level of subsidization. The division of powers between the levels of public authority is basically complete. Now it is necessary to ensure strict observance of the principle of delimitation of responsibility for decisions made and the unconditional fulfillment of expenditure obligations assigned to the relevant budgets. When preparing and implementing decisions on the delegation of powers in the field of regulating economic and social development, the Government of the Russian Federation should proceed from the need to optimize the structure and number of territorial bodies of federal services and agencies, while retaining control and supervisory functions at the federal level. It is necessary to continue the transfer of the implementation of investment projects for the construction of facilities that are owned by the subjects of the Russian Federation and in municipal ownership, for financing from regional and local budgets. At the same time, for facilities already under construction that are state-owned by the constituent entities of the Russian Federation and municipal property included in the list of construction projects and facilities for federal state needs, it is necessary to provide funds in the federal budget for co-financing the costs of the constituent entities of the Russian Federation in an amount corresponding to the federal share in the total appropriations necessary to complete the construction of these facilities. In 2008, it is necessary to conclude agreements with highly subsidized constituent entities of the Russian Federation on measures to improve the efficiency of the use of budgetary funds and increase tax and non-tax revenues, and the control authorities should conduct audits of reports on the execution of the relevant budgets for 2007. It is necessary to establish effective control over the observance by subsidized and highly subsidized subjects of the Russian Federation and municipalities of the additional requirements and restrictions introduced for them. Public authorities at all levels must proceed from the fact that the most effective incentive for developing their own tax potential is the stability of securing tax revenues for the relevant budgets, as well as the absence of a direct relationship between actual or projected income and expenses, on the one hand, and the volume of subsidies for equalization budget security - on the other. The practice of supporting budgetary reforms provided through the Fund for Reforming Regional and Municipal Finances should be continued. Newly created municipalities should be given effective support in mastering the basic methods and procedures for managing municipal finances. Author: Natalia Burkhanova
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