Free technical library

Financial right. Cheat sheet: briefly, the most important

Directory / Lecture notes, cheat sheets

Comments on the article

1. The concept of finance and their functions

Financial right is part of the system of Russian law and is one of the rapidly developing industries. The name of this industry is closely related to finance. In order to understand financial law, it is necessary to have an idea of ​​what finance is. In finance, one of the sides of the economic relations of society is manifested, their existence is due to commodity-money relations and the activities of the state, which uses the mechanism of finance to fulfill its tasks. The state cannot implement its domestic and foreign policy, ensure the implementation of socio-economic programs, the functions of defense and security of the country, if it does not have the necessary financial resources for this. Through the use of the financial mechanism, the state has the opportunity to actively influence all these phenomena.

Finance in its material terms represent monetary funds and revenues of the state, its territorial divisions (subjects of the Federation, municipalities), enterprises, organizations, institutions used for the needs of society and the development of production. More precisely, these are the financial resources of the entire country.

Such a characteristic is clearly not enough, since the essence of finance as an economic mechanism is revealed not in their quantitative side, although it is important, but in the content of those social relations that arise during the functioning of this mechanism, the performance of its inherent functions.

Finance - these are economic monetary relations for the formation, distribution and use of monetary funds and incomes of the state, its territorial divisions, as well as enterprises, organizations and institutions to ensure expanded reproduction and social needs, in the process of which the distribution and redistribution of the social product and control over the satisfaction the needs of society.

Finances are:

- distributive function;

- control function;

- regulatory function;

- stabilization function.

Functions express the essence of finance and their socio-economic role. Through finance, there is a distribution and redistribution of the gross domestic product (GDP) and national income (between the production and non-production sectors, sectors of the economy, regions, forms of ownership, social groups), as well as control over the production and distribution of material and social benefits in the country.

Finance - an important lever of regulation of the economy with ample opportunities to influence it. Negative phenomena in the country's economy have become an obstacle to the effective use of the mechanism of finance. The positive trends that have begun to form in the Russian economy and finance need to be strengthened and sustained.

Finance and money reflect different aspects (elements) of the economy. If we do not take into account their closeness and a certain similarity of external expression, they have differences in functions and roles in public life. If money acts as a means of payment and circulation, a measure of value, etc., then finances perform distributive and control functions. Financial relations do not cover all monetary relations: their content is only those of them through which monetary funds and incomes (financial resources) of the state, its territorial divisions, enterprises, organizations, institutions are formed. At the same time, finance and money interact with each other, moving from one quality to another.

2. The concept of the financial activities of the Russian Federation, methods of its implementation

Financial activity of the state - this is the implementation by him of functions for the systematic formation (formation), distribution and use of his monetary funds (financial resources) in order to implement the tasks of socio-economic development, maintain the country's defense capability and security, as well as provide a financial basis for the activities of state bodies.

Financial activities of municipalities, carried out by local governments, is aimed at solving problems of local importance, determined by the legislation on local self-government. It represents the implementation of functions for the systematic formation (formation), distribution and use of municipal (local) monetary funds (financial resources) in order to implement social and economic tasks of local importance and provide a financial basis for the activities of local governments.

The financial activity of the state and municipalities, in contrast to their activities in other areas, has its own organizational and legal features.

At first, it has an intersectoral character, since the accumulation, distribution and use of financial resources affects all sectors and areas of public administration.

Secondly, the implementation of financial functions by the state proceeds in the form of activities of both representative and executive authorities (public administration).

Thirdly, the scope of financial activity belongs to the jurisdiction of federal bodies, bodies of subjects of the Federation, as well as local governments.

Various methods are used in the process of financial activity. In order to attract funds to the budget system, extra-budgetary state and municipal targeted funds use the methods of mandatory and voluntary payments. The main mandatory payments to the state or local budget are taxes, fees, duties paid by legal entities and individuals. The method of compulsory payments is also used in state insurance (compulsory passenger insurance, etc.). At the same time, voluntary methods are also used to form state and municipal funds: lotteries, loans, donations from legal entities and individuals, bank deposits, etc.

Are applied two main methods in the distribution of state and municipal funds: financing, i.e., their irrevocable and gratuitous provision, and lending, which means the allocation of funds on the basis of compensation and repayment. They are divided into several types depending on the purpose of using the funds, their sources, the peculiarities of the legal status of recipients, etc. Recently, financing has features similar to lending: as an exception, the legislation establishes the conditions under which financing is made on a returnable basis. and on a reimbursable basis (for example, financing of capital investments from budgetary funds). The receipt in the process of financial activity of funds at the disposal of the state, legal entities and individuals, as well as their use is carried out through settlement operations. They are made by methods of non-cash cash settlements in various forms and cash payments.

Significant changes have taken place in the methods of financial activity of the Russian state in connection with the transition to market relations. They have become more diverse, filled with new content.

3. Constitutional bases (principles) of financial activity

The main content of the principles is determined by the Constitution of the Russian Federation, both its general provisions and those specifically related to the financial activities of the state, specified in the norms of financial law.

Priority principle public interests in the legal regulation of social relations arising in the field of financial activities of the state and municipalities, involves the use of financial and legal institutions for the purpose of state regulation of the economy, based on the generally significant tasks of society.

The principle of federalism (art. 5, part 3, 7, 72, 73) implies the focus of financial and legal regulation on a combination of general federal interests with the interests of the subjects of the Federation, on providing the necessary financial resources both to perform functions that are important for the Federation as a whole, and for the life and independence (within the framework of the Constitution of the Russian Federation) of the subjects of the Federation.

Unity of financial policy and monetary system (art. 8). According to financial and legal norms, the independence of the subjects of the Federation should not go beyond the framework of the foundations of federal financial policy, as well as the general principles of taxation and fees established jointly.

Equality of the subjects of the Federation in the field of financial activity is determined by Art. 5 of the Constitution of the Russian Federation. Each of the constituent entities of the Federation is equally subject to federal financial legislation. Outside the jurisdiction of the Russian Federation and joint jurisdiction, each of the subjects of the Federation exercises its own legal regulation of financial relations and independent financial activities, approves the budget, establishes taxes, etc.

Autonomy of financial activity (art. 12, 130-133) local self-government bodies is guaranteed by the Constitution of the Russian Federation. These bodies are guided in their activities by the legislation of the Russian Federation and the corresponding subject of the Federation. They independently approve and execute the local budget, form and use off-budget trust funds, establish local taxes and fees in accordance with federal legislation and the legislation of the subject of the Federation.

Social orientation of financial activity (Article 7) in the Russian Federation follows, as already noted, from the provisions of the Constitution of the Russian Federation, which characterizes the Russian Federation as a social state, whose policy is aimed at creating conditions that ensure a decent life and free development of a person. The distribution of functions in the field of financial activity is carried out on the basis of the separation of legislative and executive powers. The Constitution of the Russian Federation, based on this principle, determines the powers of legislative and executive authorities.

Participation of citizens of the Russian Federation in financial activities (Article 32) of the state and local self-government bodies follows from the provision of the Constitution of the Russian Federation on the right of citizens of the Russian Federation to participate in the management of state affairs, both directly and through their representatives.

The principle of publicity (art. 15). Its foundations are established by the norms of the Constitution of the Russian Federation, requiring the official publication of laws, which directly applies to laws regulating financial activities.

The principle of planning (Articles 71, 114,132) is expressed in the fact that the activities of the state and municipalities in the formation, distribution and use of financial resources are carried out on the basis of financial plans developed in accordance with state and local plans and programs, as well as plans of enterprises, organizations and institutions .

Principle of legality (Art. 1, 15, 57) means the need for strict compliance with the requirements of financial and legal norms by all participants in relations arising in the course of financial activities.

4. Distribution of competence between public authorities in the field of financial activities

All state bodies and local self-government bodies carry out financial activities, but there is a need to delineate powers between them in this area.

When delimiting the financial competence of the bodies, the following are taken into account:

- firstly, the need for compliance of the powers of the mentioned bodies with the constitutional provisions on the delimitation of jurisdiction between the Russian Federation, its constituent entities and local governments (the Government of the Russian Federation, the Governments of the constituent entities and city administrations);

- Secondly, the principle of separation of powers into legislative and executive, as well as the established organizational and legal forms of activity of bodies (the Government of the Russian Federation, the chambers of the Federal Assembly of the Russian Federation, etc.).

The following committees are formed in the Federation Council, whose activities are related to finances: on the budget; on financial markets and money circulation; on economic policy, entrepreneurship and property and on interaction with the Accounts Chamber of the Russian Federation.

The jurisdiction of the Federation Council includes issues of legislative support: monetary policy; payment and settlement systems; securities market; currency regulation and currency control, cross-border financial transactions; federal budget, budgetary structure, budgetary classification and budgetary regulation; interbudgetary regulation; public debt, formation of sources of external and internal financing of the federal budget deficit, etc.

The following committees are formed in the State Duma, whose activities are related to finance: on the budget and taxes; on credit institutions and financial markets; and on economic policy, entrepreneurship and tourism.

The jurisdiction of the State Duma includes the adoption of laws on finance (the federal budget; federal taxes and fees; financial, currency, credit, customs regulation, money emission, etc.).

The President of the Russian Federation, as the head of state, ensures the coordinated functioning and interaction of state authorities in the field of finance, determines the main directions of the state's domestic and foreign policy, according to which financial policy is built, addresses annual messages on the situation in the country, on the main directions of domestic and foreign policy to the Federal Assembly.

The President of the Russian Federation issues decrees and orders on the following issues:

- formation and execution of budgets, off-budget state funds;

- financing of government spending at the federal level;

- monetary policy;

- organization of settlements;

- regulation of currency and other financial relations;

- organizations of the bodies of the financial and credit system, through Control Department of the President RF exercises financial control. Other structural subdivisions are being formed as part of the Administration of the President of the Russian Federation, for example, in order to provide expert and analytical support for the activities of the President of the Russian Federation on various issues, including financial ones - Expert Management.

The Government of the Russian Federation takes measures to implement laws, ensures the execution of the budget, ensures the implementation of a unified financial, credit and monetary policy, develops and implements tax policy, ensures the improvement of the budget system, etc.

Functions of financial activity are also carried out by executive and legislative authorities of the Russian Federation and constituent entities of the Russian Federation, as well as local governments that carry out state administration within certain branches of government (ministries) and law-making activities on financial issues.

5. The system of financial authorities carrying out financial management activities and control in this area

Decree of the President of the Russian Federation of March 9, 2004 No. 314 "On the system and structure of federal executive bodies" changed the structure of the Russian Ministry of Finance and provided for the creation of services that will be discussed below.

Ministry of Finance of the Russian Federation, is a federal executive body that develops a unified state financial, credit, and monetary policy. It is also entrusted with legal regulation in the following areas: - financial;

- Auditing, accounting and reporting;

- mining, production, processing of precious metals and precious stones;

- customs payments (in terms of calculation and payment), including the determination of the customs value of goods and vehicles. Its competence also includes the development of financial policy in the field of civil service and the judiciary. The most important functions of the Ministry of Finance of the Russian Federation include ensuring the formation and execution of the federal budget, as well as the organization and functioning of the country's budget system as a whole. On matters of their competence Ministry of Finance of the Russian Federation develops draft federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, and also approves the regulatory legal acts developed by him, methodological and other documents on the organization of financial activities.

Federal Treasury was created for the purpose of carrying out the state budget policy, effective management of federal budget revenues and expenditures through the treasury accounts, based on the principle of unity of the cash desk, management, together with the Central Bank of the Russian Federation, of the state internal and external debt.

The main task Federal Tax Service is to provide a unified system of control over compliance with tax legislation, over the correct calculation, completeness and timeliness of making taxes and other obligatory payments to the budget established by the legislation of the Russian Federation and its subjects.

Federal Customs Service carries out taxation activities in connection with the fulfillment of its tasks in the field of customs (collection of taxes and fees when moving goods across the customs border, distribution of funds between subordinate organizations, control over their use, etc.).

Federal Financial Monitoring Service carries out: collection, processing and analysis of information on transactions with funds or other property subject to control; creation of a unified information system and maintenance of a federal database in the field of combating the legalization of proceeds from crime, etc.

Federal Insurance Supervision Service performs: carrying out the necessary research for analysis and expertise on the implementation of insurance supervision; clarifications to legal entities and individuals regarding the application of insurance legislation; prevention and elimination of the consequences of violation of insurance legislation, etc.

Federal Service for Financial and Budgetary Supervision is authorized to exercise control and supervision over: the use of federal budget funds, state extra-budgetary funds, as well as material assets owned by the federal government; over the implementation of legislation on financial and budgetary control and supervision; for compliance with currency legislation, etc.

Federal Service for Financial Markets performs the functions of adopting regulatory legal acts, control and supervision in the field of financial markets (approves the standards for the issue of securities, issuers' securities prospectuses).

6. The financial system of the Russian Federation as a set of its constituent elements, its composition

Financial system in the economic aspect - this is an objectively determined internal structure of finance, expressed in the totality of their interconnected links (institutions), each of which represents a specific group of financial relations.

At this stage, the financial system of the Russian Federation includes:

- budgetary system, consisting of state (federal budget and budgets of subjects of the Federation) and local budgets of municipalities;

- off-budget target state and municipal (local) funds;

- finances of enterprises, organizations, institutions;

- insurance finance;

- credit (state, municipal and banking).

Multi-link financial system contributes to its greater flexibility and efficiency of action. Each of the links in the financial system concentrates specific financial relations through which the corresponding types of monetary funds (revenues) are formed and used in order to meet social needs that are different in content and scale. These funds can be centralized or decentralized. Centralized funds within certain territorial limits (for example, federal, republican, regional budgets) are used to meet the general needs of the corresponding territory. Decentralized funds include the monetary funds of enterprises, organizations, institutions used for production and social purposes in accordance with the purpose of these entities and in their scale. In addition, general and special-purpose funds are allocated. Target monetary funds, unlike the budget, are off-budget state and municipal funds. In comparison with them, the state or local budget is a general-purpose monetary fund.

The main place in the financial system of the Russian Federation is occupied by the budget system, through which monetary funds are formed in the form of the federal budget, the budgets of the constituent entities of the Russian Federation and municipalities. They are necessary for the implementation of national or territorial socio-economic plans and programs, ensuring the defense and security of the country.

Extra-budgetary target state and municipal funds the funds of which should be directed to specific purposes in accordance with their purpose. These include, in particular, such state social funds as the Pension Fund, the State Social Insurance Fund, the Federal and Territorial Compulsory Medical Insurance Funds, formed in accordance with the requirements of the law, funds created on the basis of acts of the Government of the Russian Federation and other bodies. Extrabudgetary funds are funds received by institutions (for example, the Pension Fund of the Russian Federation) in addition to the allocations allocated to them from the state or local budget.

Finances of enterprises, organizations, institutions - separate monetary funds at the disposal of these entities are used by them to perform their functions and tasks. Two groups: finance of commercial and non-commercial organizations.

State (municipal) loan - these are relations on the temporary use of funds of legal entities and individuals by the state (municipalities) in case of insufficient state (budget) revenues to carry out the planned expenditures.

Insurance is a system of relations to protect the property interests of citizens, organizations and the state. It appears in two separate forms: in the form of social insurance (special insurance) and actual insurance associated with unforeseen extraordinary events.

7. The concept of financial law, sources of financial law, its place in the system of Russian law

Financial right - this is a branch of Russian law, the norms of which regulate social relations arising in the process of formation (formation), distribution and use of centralized and decentralized monetary funds (financial resources) of state and municipal entities necessary for the implementation of their tasks.

Sources of financial law of the Russian Federation - these are legal acts of representative and executive bodies of state power and local self-government, which contain the norms of financial law:

- the main source of financial law is the Constitution of the Russian Federation, on the basis of which the constitutions and charters of the subjects of the Federation, as well as the charters of municipalities, were adopted;

- codified sources on tax and budget law have been adopted and are in force: the Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ and the Tax Code of the Russian Federation, part one of July 31, 1998 No. 146-FZ and part two of July 19, 2000. No. 117-FZ (there is no unified code regulating financial relations);

- the norms of financial law are contained in the regulatory legal acts of the head of state (decrees of the President of the Russian Federation);

- also sources of financial law are legal acts of executive authorities of various levels of government (by a decree of the Government of the Russian Federation, customs duty rates are established);

- a large group of sources of financial law are acts of financial and credit authorities - the Ministry of Finance of the Russian Federation, the Central Bank of Russia, etc. (orders, instructions, etc.);

- acts of such executive authorities as ministries, services, etc.;

- local acts adopted by the administration or other bodies of enterprises.

Financial law has its own subject of regulation, which is not characteristic of other branches of law. The relations he regulates are distinguished by the specifics of content and purposefulness, forms of manifestation. They are characterized by a mandatory connection with the functions of formation, distribution or use of state (and municipal) monetary funds (revenues), as well as control over these processes.

This content of the subject of financial law also determines the features of its method of regulation. The main determining method of financial and legal regulation is imperative, which is manifested in imperious instructions from state authorities or local self-government bodies, in accordance with their competence.

Financial law at the present stage is included in the system of Russian law as one of its main and actively developing branches. The similarity of financial law with constitutional law and administrative law in terms of the types of state activities that are subject to regulation by these branches of law. Constitutional law, being the leading branch of law, establishes the foundations for the organization and activities of representative and executive authorities. And administrative law regulates public relations in the field of public administration, carried out by executive authorities. Financial law, however, applies to both of these types of state activity, since financial activity can be carried out by both bodies.

Relationship of financial law with municipal due to the complex nature of the latter, concentrating in itself the norms of many branches of law, regulating relations that arise in the process of formation and activities of local governments in general. Their circle also includes the norms of financial law, the subject of which is the relationship of local governments in the field of their financial activities.

8. Subject and method of financial law

Public relations that arise in the course of the financial activities of the state and municipalities require legal regulation, a clear fixing of the rights, obligations, and responsibilities of the entities participating in them.

Subject of financial law - these are public relations that arise in the course of the activities of the state and municipalities for the planned formation (formation), distribution and use of monetary funds (financial resources) in order to achieve their goals.

In terms of content, these relations are very diverse, which is due to the multi-link nature of the financial system, its connection with all structures of social production and distribution, with different aspects of the life of society and the state. The circle of participants in financial relations is also diverse: the Russian Federation enters into relationships with the subjects of the Federation, the latter - with municipalities, state authorities and local governments - with organizations and individuals, state bodies of all types and levels and local governments interact with each other.

The subject of financial law are the following groups of financial relations arising:

- between the Russian Federation, its constituent entities, municipalities and administrative-territorial units in connection with the distribution of the country's financial resources;

- between the financial and tax authorities of the state, on the one hand, and enterprises, organizations, institutions - on the other, in connection with the fulfillment of financial obligations to the state, municipalities, distribution between them or spending state and municipal funds;

- between state (municipal) financial and credit authorities in connection with the formation, distribution and use of the relevant state (municipal) monetary funds and resources (budgetary, extra-budgetary, credit, insurance);

- between state and municipal enterprises, organizations, institutions, on the one hand, and their higher state (municipal) bodies - on the other, in connection with the distribution and use of budgetary or credit resources, as well as own funds, in the relevant sectors of the economy and areas of social life enterprises, organizations, institutions;

- between financial and credit authorities, on the one hand, and legal entities and individuals, on the other, in connection with the formation and distribution of state credit resources and centralized insurance funds;

- between the financial and credit authorities of the state, on the one hand, and individuals, on the other, in connection with the fulfillment of the latter's obligations to make payments to state (municipal) monetary funds (to the budget, off-budget trust funds).

The listed financial relations, for all their diversity, have a common main content - the focus on the formation, distribution and use of state and municipal funds.

A method is a set of techniques and methods for regulating relations. The main method of legal regulation of these relations is command method from the authorized bodies of the state and local self-government (mandatory). When the state uses voluntary payments (government loans, treasury bonds, lotteries, etc.) to form its resources, the method of government prescriptions also operates to a certain extent. In addition to the named main method, other methods of regulation are also developing in financial law - recommendations, agreements, contracts.

9. System of financial law of the Russian Federation

Financial right, being a branch of law, consists of many separate financial and legal norms, which are grouped into various institutions and divisions, uniting into a single system. The classification of financial and legal norms in the system has an objective basis - it depends on the characteristics of regulated relations. Despite this, the construction of a system of financial law, the grouping of its norms, the formation of institutions are also influenced by the needs of practice.

The system of Russian financial law - this is its internal structure, objectively determined by the system of financial relations, the unification and arrangement of financial and legal norms in a certain sequence.

In the system of financial law, parts, sections, sub-sectors, and institutions are distinguished. The largest components of Russian financial law are parts: General and Special. Isolating them and determining the content of each of them is an important achievement of legal science. The General Part contains general, fundamental provisions that apply to the entire branch of financial law (for example, the principles of financial activity must be observed in the implementation of currency, budget, tax, and other legislation), and in the Special Part, the emphasis is on the specific features of individual groups of relations, i.e. e. tax law, budget law, etc.

The system of financial law reflects the financial system of the Russian Federation as an objectively existing one. AT General part reflected the unity of finance. To General part include the norms of financial law, which fix the main general provisions: the basic principles, legal forms and methods of financial activity of the state and municipalities; the system of state bodies engaged in financial activities and the delimitation of their powers in this area; the main features of the financial and legal status of other entities with which they enter into relationships; organization of financial control, its forms and methods and other financial and legal norms that apply to the financial activities of the state (and municipalities) and are of general importance for it.

Norms of the General Part financial law are specified in its Special Part. The special part consists of the following sections and sub-sectors (budget law and tax law), which include the relevant financial and legal institutions (bank credit, state revenues). The above sub-sectors in the system of financial law, in comparison with its other divisions, received a clearer design and developed structure, which was reflected in the adoption of the RF BC and RF Tax Code.

All divisions are a set of financial and legal norms governing a group of homogeneous financial relations. A financial and legal institution combines legal norms that regulate a group of financial relations that is narrower and closer in content than a section or sub-sector. The latter, on the basis of the homogeneity of regulated relations, include several financial and legal institutions (Tax law - value added tax, liability for violation of tax laws, etc.).

В special part financial law includes sections that group the rules governing relations in the field of:

- budget system;

- off-budget state and municipal monetary funds;

- finances of state and municipal enterprises;

- state and municipal revenues;

- taxes and fees;

- state and municipal credit;

- insurance organizations;

- state and municipal expenses;

- bank lending;

- monetary circulation and settlements;

- currency regulation.

10. Financial and legal norms. Their general characteristics, types

Financial legal norm (financial law norm) - this is a strictly defined rule of conduct in public financial relations established by the state and secured by measures of state coercion that arise in the course of the financial activities of the state and municipalities. They enshrine the legal rights and legal obligations of their participants.

Depending on the method of influencing the participants in financial relations, which determines the nature of their legal rights and obligations, financial and legal norms are divided into three types: binding, prohibiting and empowering (authorizing).

binding financial and legal norms require participants in financial relations to perform certain actions, establish their obligations in the sphere of these relations. Most of the financial and legal norms have just such a character.

Prohibiting financial and legal norms contain a ban on certain actions, establish the obligation of participants in financial relations to refrain from them.

Authorizing financial and legal norms establish the rights of participants in financial relations to perform certain independent actions within the prescribed framework. They provide the opportunity to make independent decisions in the field of finance, but within strictly established boundaries.

Depending on their content, the norms of financial law can be material и procedural.

Material financial and legal norms fix the content of financial and legal relations, i.e. the composition of the financial system; types and volume of monetary obligations of enterprises and citizens to the state and municipalities; sources of formation of credit resources of banks; types of expenses included in budgets and off-budget state funds, etc.

Procedural (procedural) financial and legal norms establish the procedure for activities in the field of formation of distribution and use of state and municipal monetary funds (revenues). They require compliance with procedural rules in this activity: deadlines, participation of certain bodies, the established legal form of decisions, etc.

The norm of financial law in its logical structure consists of three main elements: hypotheses, dispositions and sanctions, each of which reflects the features of this branch of law.

Hypothesis indicates the conditions for the operation of the financial and legal norm. Most often, the hypothesis of a financial and legal norm has a complex form and contains a number of clearly formulated conditions, under which the right to perform certain actions in the field of financial activities of the state and municipalities is required or granted.

Disposition establishes the content of the rule of conduct itself, i.e., prescribes certain actions for the formation, distribution or use of state and municipal financial resources, expresses the content of the rights and obligations of participants in financial relations. The disposition requires certain behavior from participants in financial relations and does not allow deviations from these requirements.

Sanctions provide for the consequences of violation of a legal norm, determine the types and extent of legal (financial and legal) liability of violators of financial and legal norms. Through sanctions, state enforcement of financial and legal norms is carried out. The basis for the application of a financial and legal sanction is a violation of the norms of financial law (financial offense).

11. Financial legal relations. Their content and features

Financial legal relations - these are public relations regulated by the norms of financial law, the participants of which act as bearers of legal rights and obligations, implementing the instructions contained in these norms on the formation, distribution and use of state and municipal funds and incomes.

It should be taken into account that in the course of the financial activities of the state, relations also arise that do not need legal regulation (in the course of organizational, preparatory, informational and other activities). However, it is financial and legal relations that express the main content of this activity, give it purposefulness and a clear organization. Financial activity outside of legal relations is not feasible.

The main feature that determines other distinctive features of financial legal relations is that they arise in the process of planned formation, distribution and use of state (as well as municipal) funds and income, i.e. in the process of financial activities of the state and local authorities self-government. Hence the other peculiarity: financial legal relations are a kind of property relations that are of a public nature, as they arise in connection with money.

Next Feature financial legal relations lies in the fact that one of the parties in them is always the state and its authorized body, the municipality and the relevant body of local self-government.

The financial legal relationship must have all the specified specific features that characterize the financial legal relationship as state-power property (monetary) relations.

The emergence, change and termination of financial legal relations occurs in the presence of conditions, or legal facts, clearly defined in legal norms.

For a more complete understanding of the content and features of financial legal relations, their classification helps for various reasons: the circle of participants, methods of state protection, duration, etc. Most fully reveals the content of financial legal relations, their classification into types, depending on the structure of the financial system of the Russian Federation. With this classification, legal relations that arise in connection with the functioning of the corresponding link in the financial system are distinguished:

- budget;

- tax;

- regarding the organization of finances of state and municipal enterprises, the organization of insurance business, etc. Such types of financial legal relations correspond to the systematization of the norms of financial law on the same basis.

Since there are substantive and procedural norms of financial law that are distinguished depending on the object of legal regulation, financial legal relations can also be material and procedural.

В material financial legal relations the rights and obligations of subjects to receive, distribute and use certain financial resources are realized. The main content of subjective material financial rights and obligations lies in the possibility or necessity of obtaining, paying, distributing, spending, redistributing, withdrawing, etc., these specifically defined amounts of financial resources.

В procedural financial legal relations expresses the legal form in which the state or local governments receive financial resources at their disposal, their distribution and use. Therefore, procedural subjective rights and obligations (powers) are aimed at using a certain legal form and procedure for financial activities.

12. Subjects of financial legal relations

Financial law, regulating public relations related to its subject, determines the circle of participants or subjects of these relations, gives them legal rights and obligations that ensure the systematic formation, distribution and use of state and municipal funds and income. The bearers of these rights and obligations are subjects of financial law. It is necessary to distinguish between the concept of "subject of financial law" and "subject (or participant) of financial legal relationship", although they largely coincide.

Subject of financial law - this is a person with legal personality, i.e., potentially capable of being a participant in financial legal relations. Subject of financial legal relationship is a real participant in specific legal relations. Legal rights and obligations in the field of financial activity belong to the subjects of financial law by virtue of the operation of financial and legal norms, regardless of participation in specific legal relations. As a result, subject of financial law - the concept is broader than the subject (participant) of a financial legal relationship.

The peculiarity of the circle of subjects of financial law is that it includes three main groups into which the subjects of Russian law are divided: a) the state and its territorial divisions; b) collective subjects; c) individual subjects.

State and its territorial divisions:

- Russian Federation; subjects of the Russian Federation - republics, territories, regions, federal cities of Moscow and St. Petersburg, autonomous districts and an autonomous region;

- municipalities;

- urban and rural settlements that are part of the municipality;

- administrative-territorial formations of a special regime (closed administrative-territorial formations, free economic zones). Such a circle of subjects is characteristic, in particular, of budget legal relations.

Collective subjects of financial law are state and public organizations, which include:

- representative and executive bodies of state power;

- local self-government bodies;

- enterprises, organizations, institutions of different forms of ownership: commercial and non-commercial organizations.

Individual Subjects financial law, or individuals are citizens of the Russian Federation, foreign citizens and stateless persons. Their rights and obligations are mostly related to tax and other obligatory payments received by the state or municipal treasury. Citizens can enter into financial legal relations in the field of state and bank credit, state insurance, self-taxation in municipalities. Among individuals - subjects of financial law, there are citizens engaged in individual entrepreneurial activities without forming a legal entity, including the heads of a peasant (farm) economy.

The financial and legal status of a subject of financial law includes the following elements:

- legal capacity - the ability to have rights and obligations (they have the right to participate in the financial activities of state bodies, which is based on the provisions of the Constitution of Russia (Article 32));

- legal capacity - the ability to exercise rights and obligations (duty to pay tax) by one's actions;

- delictual capacity - the ability to bear legal responsibility for committing an offense (responsibility for tax offenses - violation by taxpayers of the deadline for registration with a tax authority for a period of more than 90 days entails a fine in the amount of 10 thousand rubles (Article 116 of the Tax Code of the Russian Federation)).

13. The concept and meaning of financial control

Financial control - this is control over the legality and expediency of the actions of subjects of financial legal relations in the formation, distribution and use of monetary state and municipal funds for the effective socio-economic development of the country as a whole and its regions.

Financial control is an integral part of the financial activities of the state and municipalities, since finance as an economic category has not only distributive, but also control functions.

Financial control is carried out in accordance with the procedure established by legal norms by the entire system of state authorities and local self-government, including special control bodies with the participation of public organizations, labor collectives and citizens.

The value of financial control is expressed in the fact that during its implementation it is checked, firstlyobservance of the rule of law established in the field of financial activities by all state authorities and local governments, enterprises, institutions, organizations, citizens and, Secondly, economic feasibility and effectiveness of the actions taken, their compliance with the tasks of the state and municipalities. It serves as an important way to ensure the legitimacy and expediency of financial activities. The requirement of legality in financial activities has a constitutional basis.

Financial control is inherent in all financial and legal institutions (the institution of tax, the institution of off-budget funds, etc.). Therefore, in addition to the general financial and legal norms contained in the General Part of Financial Law and regulating the organization and procedure for conducting financial control in general, there are norms that provide for its specificity in certain financial and legal institutions of the Special Part (enterprise finance).

The main directions financial control in the sphere of relations regulated by financial law is control over:

- performance by public authorities and local self-government of the functions of accumulation, distribution and use of financial resources in accordance with their competence;

- fulfillment by organizations and citizens of financial obligations to the state and local governments;

- use for the intended purpose by state and municipal enterprises, institutions, organizations of financial resources under their economic control or operational management;

- compliance with the rules for financial transactions, settlements and storage of funds by enterprises, organizations, institutions.

In the process of financial control, internal reserves of production are identified - the possibility of increasing profitability, increasing labor productivity, more economical and efficient use of material and monetary resources, as well as ways to eliminate and prevent violations of financial discipline. In case of their detection, measures of influence are applied to organizations, officials and citizens, compensation for material damage to the state, organizations, citizens is provided.

The implementation of the tasks of financial control strengthens the state financial discipline, expressing one of the parties of legality. State financial discipline - this is a strict observance of the regulations and procedures for the formation, distribution and use of state and municipal funds established by legal norms. The requirements of financial discipline apply not only to enterprises, organizations, institutions, citizens, but also to public authorities and local self-government, their officials.

14. Types and bodies of financial control

Financial control is divided into several types for different reasons. Depending on the time of the event, it can be preliminary, current and subsequent. Such types of control are inherent in the activities of all regulatory bodies.

Preliminary financial control is carried out before the commission of operations for the formation, distribution and use of monetary funds. Therefore, it is important to prevent violations of financial discipline.

Current financial control - this is control in the process of making monetary transactions (in the course of fulfilling financial obligations to the state, receiving and using funds for administrative and economic, expenses, capital construction, etc.).

Subsequent financial control - This is the control exercised after the completion of financial transactions. In this case, the state of financial discipline is determined, its violations are identified, ways of prevention and measures to eliminate them are outlined.

Depending on the will of the subjects of control legal relations and the requirements of the law, there are mandatory and initiative financial control. Compulsory is carried out:

- due to legal requirements;

- by decision of the competent state authorities (for example, inspections and examinations of taxpayers on taxation issues by the tax authorities, control carried out on the basis of decisions of law enforcement agencies). Initiative financial control is carried out by independent decision of economic entities, in particular, through the use of audit control.

Other bases for the classification of financial control are also possible.

Depending on the peculiarities of the legal status of the entities exercising it, the following types of financial control are distinguished: state (at the federal and regional levels), municipal, public and audit.

State financial control can be subdivided (depending on the scope) into subordinate и intradepartmental (similar subdivisions can be identified in the municipal financial control). In this classification, in turn, depending on the types of bodies exercising it, financial control is distinguished:

- representative (legislative) authorities;

- the President of the Russian Federation;

- executive authorities of general competence;

- financial and credit authorities;

- Departmental (intradepartmental) control, supplemented by on-farm (internal) control.

The bodies exercising financial control include:

- representative (legislative) bodies of state power and subjects of the Federation: the State Duma of the Russian Federation and the Federation Council of the Russian Federation represented by the relevant committees, as well as the Accounts Chamber;

- for the purpose of effective presidential control, a special control body operates under the jurisdiction of the President of the Russian Federation - the Control Directorate of the President of the Russian Federation;

- bodies of executive state power of general competence - the Government of the Russian Federation, governments and administrations of the constituent entities of the Federation;

- government agencies whose activities are specifically focused on the field of finance. These include executive authorities subordinate to the Ministry of Finance of the Russian Federation (federal services - tax, insurance supervision, financial and budgetary supervision, financial monitoring, the Federal Treasury), as well as the Federal Customs Service and the Federal Service for Financial Markets;

- banks (credit organizations) - their functions in the field of financial control in the modern period have changed significantly.

15. Methods of financial control

Financial control is carried out various methods, which are understood as methods or means, means of its implementation. Application specific method depends on a number of factors: on the legal status and features of the forms of activity of the bodies exercising control, on the object and purpose of control, the grounds for the emergence of control legal relations, etc.

There are the following methods of financial control:

- revisions;

- checks (documentation, status of accounting and reporting, etc.);

- consideration of draft financial plans, applications, reports on financial and economic activities;

- listening to reports, information from officials, etc. As a rule, they are scheduled. However, they can also be carried out outside the plan, in connection with the need.

Data common methods specified in the methods, rules for monitoring various objects (for example, the instructions of the Ministry of Finance of Russia on the preparation of reports on budget execution, cost estimates of budgetary institutions, etc.).

The main method of financial control - audit, i.e., the most profound and complete examination of the financial and economic activities of enterprises, organizations, institutions in order to verify its legality, correctness and expediency. Audits are carried out by various regulatory bodies, especially financial ones, as well as government bodies in relation to subordinate organizations. Audits can be carried out both according to the plan of these bodies, and at the direction of other competent bodies, including law enforcement.

On the audit object is distinguished by revisions:

- documentaries;

- actual;

- complete (solid);

- selective (partial). On an organizational basis, they can be planned and unscheduled (appointed in connection with the receipt of signals), complex (carried out jointly by several regulatory bodies).

When conducting a documentary audit, documents are checked, especially primary monetary documents (accounts, warrants, checks), and not just reports, estimates, etc. Actual revision means checking not only documents, but also the availability of money, material values. Under complete revision understand the verification of all activities of an enterprise, organization, institution for a certain period. At selective revision control is aimed at any individual aspects of financial and economic activity. Audit time - no more than 30 days.

The results of the audit are documented in an act of great legal significance. It is signed by the head of the audit group (auditor), the head of the audited organization and its chief accountant. The head and chief accountant of the audited organization must attach their objections and comments in writing to the audit report, signing it.

On the basis of the audit report, the following measures are taken:

- to eliminate revealed violations of financial discipline;

- compensation for material damage caused;

- proposals are developed to prevent violations of state discipline;

- the perpetrators are held accountable. The head of the organization that appointed the audit is obliged to ensure control over the implementation of decisions taken on its results.

If urgent measures are needed to eliminate the violations and abuses identified by the audit and to bring the perpetrators to justice during the audit, a separate (intermediate) act, and the audit materials are transferred to the investigating authorities. The head of the audited organization is obliged to take measures to eliminate the identified violations without waiting for the end of the audit. An appropriate record is made about this and an audit report.

16. Main types of offenses in the field of financial activity

Financial and legal responsibility is a kind of legal liability, contains all its features, i.e., it comes for an offense, is established by the state, is associated with the application of legal norms to the offender by authorized entities, is associated with the application of adverse consequences to the offender and is implemented in a procedural form.

Features of financial and legal responsibility:

1. It comes for financial offenses - this is a guilty act that violates the norms of financial law, for which the legislation establishes financial and legal liability, which is also characterized by illegality, guilt and punishability.

2. Financial and legal responsibility is established in financial and legal norms, which contain financial and legal sanctions in their structure. A financial and legal sanction is a measure of state coercion that imposes a burden on the offender in the form of penalties, fines, suspension of account transactions, etc. There are budgetary, tax, monetary and currency sanctions.

3. Financial and legal responsibility appears in a special procedural form. The RF BC provides for the application of a financial and legal sanction as part of the budget process. Proceedings in the case of tax offenses are established by the Tax Code of the Russian Federation in a variety of ways in relation to taxpayers and non-taxpayers; bringing to tax liability is possible on the basis of a decision of a tax or judicial authority.

The purpose financial and legal responsibility is to ensure the guarantee of the implementation of financial and legal norms. To principles of financial and legal responsibility include:

- legitimacy;

- proportionality;

- individualization of punishment;

- one time;

- full compensation for damages.

Such images can be distinguished four types of offense in the field of financial activity: budgetary, tax, monetary and currency.

tax offense an unlawful (in violation of the legislation on taxes and fees) act (action or inaction) of a taxpayer, tax agent and other persons, for which liability is established by law, is recognized guilty.

Organizations and individuals are liable for committing tax offenses. An individual can be held liable for tax liability from the age of sixteen.

A person who has committed an unlawful act intentionally or through negligence is recognized guilty of committing a tax offense.

Tax offense is recognized as committed intentionally if the person who committed it was aware of the unlawful nature of his actions (inaction), wished or consciously allowed the onset of the harmful consequences of such actions (inaction).

Tax offense is recognized as committed through negligence if the person who committed it was not aware of the unlawful nature of his actions (inaction) or the harmful nature of the consequences that arose as a result of these actions (inaction), although he should have and could have been aware of this.

Tax authorities can apply to the court with a claim for the recovery of a tax sanction no later than six months from the day the tax offense was discovered and the relevant act was drawn up (the statute of limitations for the recovery of the sanction).

In case of refusal to initiate or terminate a criminal case, but in the presence of a tax offense, the time limit for filing a statement of claim is calculated from the day the tax authority receives a decision to refuse to initiate or terminate a criminal case.

Other types of offenses will be consecrated in other matters.

17. The concept of budget law, its sources

The specificity of the subject of budget law is that it regulates the relations of the Russian Federation, its constituent entities, municipalities and the relevant bodies of representative and executive power. These relations arise in connection with the formation, distribution and use of monetary funds of the state and municipalities, which are of general importance for the respective territory.

Based on this general characteristic of budgetary law, the following blocks of norms can be distinguished in it, which fix and regulate:

- the budgetary system and the budgetary structure of the Russian Federation, i.e., the types of budgets included in the budgetary system of the Russian Federation, the principles of their interconnection, the role of each type of budgets;

- the composition of revenues and expenditures of the budget system as a whole and its constituent budgets, the procedure for delimiting revenues and expenditures between budgets;

- the competence (rights) of the Russian Federation, its constituent entities, municipalities in the field of the budget;

- the budget process, i.e. the procedure for the formation and implementation of the budget, as well as the procedure for reporting on budget execution.

budget law - a set of legal norms governing social relations that arise in connection with the formation, distribution and use of funds concentrated in state and local budgets.

Budget Law of the Russian Federation - this is a set of financial and legal norms that regulate relations in organizing the budget system of the Russian Federation, determining the composition and procedure for delimiting income and expenses in the budget system, the budgetary competence of the state and municipalities, as well as the budget process.

Sources of budgetary law. The basis of all legal norms regulating budgetary relations is the Constitution of the Russian Federation. A number of its articles directly establish the initial principles and principles of budgetary activity in the Russian Federation (Articles 71, 106). In addition, constitutional norms of general importance determine the basic principles and forms of relations in the field of the budget, the basis for organizing the budgetary activities of the state, protecting the rights and legitimate interests of the entities participating in it.

Among the legislative acts in force in this area, it should be noted that the RF BC is a codified federal legislative act that regulates budgetary relations in countries. It establishes the general principles of the budget legislation of the Russian Federation, the legal foundations for the functioning of the budget system, including the federal budget, the budgets of the constituent entities of the Federation and municipalities, state off-budget funds, the legal status of the subjects of budgetary legal relations, the foundations of interbudgetary relations, the budget process, the grounds and types of liability for violation budgetary legislation.

The annually adopted laws on the federal budget, in addition to specific indicators of its revenues and expenditures, also contain rules of general significance, i.e., norms of budget law.

In the field of budgetary relations, in addition to laws, at the federal level, there are decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, legal acts of the Ministry of Finance of the Russian Federation, which play an important role in the practical organization of the budgetary activities of the state.

In connection with the distribution of competence for the legal regulation of budgetary relations between authorities of different levels, the sources of budgetary law operating within the relevant territory are also regulatory legal acts of the constituent entities of the Russian Federation and local governments. These legal acts specify, in relation to local features, the rules established at the federal level, while they should not contradict the latter.

18. Budget legal relations and their features

Budget legal relations - these are social relations regulated by the norms of budgetary law that arise in connection with the formation, distribution and use of funds from state and local budgets.

Budgetary legal relations are characterized by featuresconcerning their content and subject composition:

- they arise in connection with the formation, distribution and use of the centralized state or municipal monetary fund of the respective territory;

- the rights and obligations of the subjects of legal relations are conditioned by the formation and execution of the budget as the main financial plan of the state, state or municipality;

- in budget legal relations, in addition to state authorities and local self-government, the state, state or municipal entities are directly involved as subjects of these relations.

Budgetary legal relations, as well as the norms of budgetary law, can be material and procedural.

In order to characterize the responsibilities of the authorities in the field of spending budgetary funds, the RF BC introduces new concepts in Russian legislation - budgetary and expenditure obligations. According to the Code, budget obligations are expenditure obligations, the fulfillment of which is provided for by the law (decision) on the budget for the corresponding financial year.

Measures of responsibility established in the norms of budgetary law for violations of budgetary legislation are applied to the subjects of budgetary law. They are provided for in the Budget Code of the Russian Federation, which brought the issues of responsibility for violations of budget legislation into a certain system.

In accordance with the Budget Code of the Russian Federation, a violation of budget legislation is a failure to comply or improper execution of the procedure established by the Code for the preparation and consideration of draft budgets, the approval of budgets, the execution and control over the execution of budgets at all levels of the budget system.

The RF BC defines the grounds for the application of coercive measures and list these measuresthat apply to violators of budget legislation. It includes:

- warning about improper execution of the budget process;

- cost blocking; withdrawal of budgetary funds;

- suspension of operations on accounts in credit institutions; the imposition of a fine;

- accrual of fines;

- other measures.

In addition to the mentioned provisions of the RF BC, the rules on liability in this area are included in the new Code of Administrative Offenses of the Russian Federation. It provides for the imposition of an administrative fine (in different amounts) on officials and legal entities for the following administrative offenses: misuse of budgetary funds; violation of the deadline for the return of budgetary funds received on a returnable basis and violation of the deadlines for transferring fees for the use of budgetary funds.

At the same time, in this area, in appropriate cases, the measures of criminal liability provided for by the Criminal Code of the Russian Federation are also applied.

The Importance of Budgetary Law due to the important role of the state and local budgets in solving the economic and social problems of the country. For a federal state, it is especially large. The norms of the budget of law regulate intra-federal relations for the distribution of financial resources necessary for the exercise of the powers of the federal level and the level of subjects of the federation. Due to its importance, part of the relations in the field of the budget is regulated by constitutional norms. It should be noted that the norms of the RF BC concerning violations of budget legislation need to be clarified.

19. The concept, role and legal form of budgets, types of budgets

System of state and local (municipal) budgets is the central link of the financial system. Through budgets, monetary funds of a state or municipal entity are formed, which ensure the fulfillment of tasks of common importance for them, create a financial basis for the implementation of the functions of state authorities and local self-government.

В material aspect both the state and local budgets are a monetary fund centralized on the scale of a certain state or municipal formation, which is at the disposal of the relevant state authorities or local self-government. material content the budget is mobile, the amount of money concentrated in it, the types of receipts into it, the directions of expenditures, etc. are constantly changing. However, the essence of the budget is manifested in those social relations that are associated with the concentration and use of its funds, i.e., in the characterization of the budget as economic mechanism (categories). In this aspect, the budget is a set of economic (monetary) relations that arise in connection with the formation, distribution and use of centralized monetary funds intended for the implementation of the tasks of state and municipal entities of general importance and the performance of the functions of the relevant authorities and self-government.

From a legal point of view, the budget is considered as a legal act. In that sense budget - this is the main financial plan for the formation, distribution and use of the centralized monetary fund of a state or municipal entity, approved by the relevant representative body of state power or local self-government.

The Budget Code of the Russian Federation establishes the main legal form of this act in relation to budgets of different levels: the federal budget and the budgets of the subjects of the Federation are approved in the form of relevant laws, local (municipal) - in the form of decisions of representative bodies of local self-government, which manifests the principle of democracy in budgetary activity. The named basic form is supplemented by financial and planning acts of the executive authorities, specifying the budget.

The Budget Code of the Russian Federation defines the budget as a form of formation and spending of a fund of funds intended for financial support of the tasks of the functions of the state and local government, which does not reflect all the features of the budget.

The main role of the budget expressed in the fact that it creates a financial basis for the functioning of the state and municipalities, the fulfillment of their tasks. At the same time, both the state apparatus and local self-government bodies are supported at the expense of the corresponding budget. The funds concentrated in the budget are intended for the implementation of the state socio-economic policy, for ensuring the defense and security of the country, that is, for the fulfillment of tasks of general importance within the framework of the relevant territory.

The budget is a powerful control mechanism at the disposal of the state, acts as a conductor of its financial policy.

There is also a consolidated budget, i.e. a set of budgets of all levels in the respective territory.

The role of the budget in a federal state also has special aspects: it contributes to the implementation of regional and national policy in the Russian Federation. The budget also contributes to the development of Russia's international relations and the strengthening of its relations with the CIS states.

20. The concept of the consolidated budget, its types and features

Consolidated budget is a set of budgets of all levels in the respective territory. It is used to calculate and analyze the financial resources accumulated within a given territory through the budgets in force there. This is important for predicting the socio-economic development of the country as a whole and its territorial divisions, as well as for the formation of relationships with higher and lower authorities (interbudgetary relations).

Budgets of municipalities (local budgets) represent a form of formation and expenditure of financial resources intended to ensure the tasks and functions that are within the jurisdiction of local government.

According to Art. 130 of the Constitution of the Russian Federation, local self-government in the Russian Federation ensures that the population independently resolves issues of local importance, possession, use and disposal of municipal property. Local self-government is carried out in urban, rural settlements and other territories, taking into account historical and other local traditions. Local self-government bodies independently:

- manage municipal property;

- form, approve and execute the local budget;

- establish local taxes and fees;

- carry out the protection of public order;

- solve other local issues.

The legislator determines the budget of a constituent entity of the Russian Federation, based on the general definition of the budget as a form of formation and spending of a fund of funds intended for financial support of the tasks and functions of the state and local self-government. In this way, budget of a constituent entity of the Russian Federation (regional budget) is a form of formation and expenditure of funds to ensure the tasks and functions assigned to the jurisdiction of the subject of the Russian Federation.

The Constitution of the Russian Federation does not enumerate the powers of the subjects of the Russian Federation. The tasks and functions assigned to the jurisdiction of the subject of the Russian Federation are so diverse that it would be almost impossible to put them on a closed list.

The Constitution of the Russian Federation defines the subjects of jurisdiction of the Russian Federation and gives the federal authorities the right to determine their powers on subjects of joint jurisdiction of the Russian Federation and its subjects, while securing the right of the subjects of the Russian Federation to exercise their powers in the field of joint jurisdiction.

You can determine the powers of a single subject of the Russian Federation using Art. 73 of the Constitution of the Russian Federation, in accordance with which the subject of the Russian Federation has all the fullness of state power outside the jurisdiction of the Russian Federation and the powers of the Russian Federation in matters of joint jurisdiction of the Russian Federation and subjects of the Russian Federation.

Consolidated budget of a constituent entity of the Russian Federation (region) includes the regional budget and all budgets of municipalities located on the territory of this subject of the Russian Federation.

Consolidated budget of the subject of the Russian Federation not approved by the legislature of the subject of the Russian Federation. It is a statistical set of budget indicators that reflect generalized data on expenditures and incomes, sources of funds and directions for their use in the territory of a particular subject of the Russian Federation. To manage public affairs at the regional level, it is necessary to know what financial resources are accumulated within the boundaries of a given territory. Formed on the territory of the subject of the Russian Federation budgets - regional and local - are separate, independent monetary funds. Therefore, in order to achieve the above goal, a consolidated budget of the region is formed, in which it would be possible to take into account all the budgets operating on the territory of a particular subject of the Russian Federation.

21. Subjects of budget legal relations

Owners of legal rights and obligations in relation to the formation, distribution and use of budgets at all levels are called subjects of budgetary law.

The range of subjects of budgetary law of the Russian Federation includes:

- the state and its territorial subdivisions - the Russian Federation as a whole; subjects of the Russian Federation (republics, territories, regions, autonomous regions, autonomous regions, cities of Moscow and St. Petersburg; municipalities and their constituent settlements; closed administrative-territorial formations);

- bodies of state power and local self-government - representative (legislative) and executive bodies of state power and local self-government;

- the main managers, managers and recipients of budgetary funds;

- banking system.

Right to an appropriate budget - this is the main of the material budgetary rights. It belongs, respectively, to the state, state or municipal formation, it determines their legal personality, and not the legal personality of certain state (local) bodies. This is the manifestation of the constitutional provision that the bearer of sovereignty in the Russian Federation is its people. From the right to the budget follows a complex of various material budgetary rights belonging to the named subjects (the right to receive and include certain incomes in the budget, use them for the economic, social and other needs of the territory). Associated with them are the respective responsibilities of these subjects.

Representative (legislative) and executive bodies of state power and local self-government are vested with certain procedural rights and obligations. This, for example, is the authority to draw up and approve the budget within a certain time frame while observing the established forms, etc.

Entering into public relations to exercise their rights and fulfill their obligations, the subjects of budgetary law become participants (subjects) of budgetary legal relations.

At the federal level, two types of powers - the powers associated with the fact that this is precisely the upper level of power, which determines the general principles and foundations for the organization and functioning of the budget system of the Russian Federation at all its levels, on the one hand, and the powers related directly and exclusively to this level of power, on the other . At the same time, when determining the powers of both the first and second groups, the features of the financial and budgetary activities of the state and the general requirements that are imposed on it are taken into account.

The nature of the competence of state authorities of the subjects of the Russian Federation in the field of regulation of budgetary relations is determined primarily by the federal structure of Russia. At the same time, the already noted features of financial activity are taken into account, requiring a higher degree of centralization in this area. The powers of the subjects of the Russian Federation in the field of regulation of budgetary relations also consist of two groups. The first is the powers relating to the entire budget system of the subject of the Russian Federation, which includes the budget of this subject and local budgets, and the second is the powers related only to the budget of the subject of the Russian Federation, as such.

Local government also two groups of powers. These organs one sideform, approve and execute the relevant local budget, and with another - issue normative legal acts that regulate all issues related to the formation and execution of the entire set of local budgets in the territory where the local self-government system operates.

22. Powers of the Ministry of Finance of the Russian Federation in the budget process

Ministry of Finance of the Russian Federation (Minfin of Russia) is a federal executive body that performs the functions of developing state policy and legal regulation in the field of budgetary, tax, insurance, currency, banking, public debt, auditing, accounting and financial reporting, production, processing and circulation of precious metals and precious stones, customs payments, determining the customs value of goods and vehicles, investing funds to finance the funded part of labor pensions, organizing and conducting lotteries, production and circulation of secure printing products, financial support for public service, countering the legalization of proceeds from crime and financing terrorism.

The Ministry of Finance of Russia carries out the following powers in the budget process (according to the Regulations on the Ministry of Finance of Russia, approved by Decree of the Government of the Russian Federation of June 30, 2004 No. 329):

1) on the basis of and in pursuance of the Constitution of the Russian Federation, FKZ, Federal Law, acts of the President of the Russian Federation and the Government of the Russian Federation, the Ministry adopts the following regulatory legal acts:

- the procedure for generating reports on the execution of the federal budget, the budgets of state off-budget funds, the budgets of the budgetary system of the Russian Federation and the consolidated budget of the Russian Federation;

- the procedure for maintaining a consolidated budget list of the federal budget;

- the procedure for applying the budget classification of the Russian Federation;

2) carries out:

- drafting the federal budget;

- approval and maintenance of the consolidated budget list of the federal budget;

- bringing to the attention of the main administrators, administrators and recipients of federal budget funds the indicators of the consolidated budget list in the form of notifications of budget allocations, limits of budget obligations and funding volumes;

- keeping records of operations on cash execution of the federal budget, compiling and submitting to the Government of the Russian Federation reports on the execution of the federal budget and the consolidated budget of the Russian Federation;

- opening accounts with the Central Bank of the Russian Federation and credit institutions for accounting for federal budget funds and other funds in accordance with the legislation of the Russian Federation, establishing regimes for federal budget accounts;

- opening and maintenance of personal accounts of the main managers, managers and recipients of federal budget funds;

- maintaining a consolidated register of the main administrators, administrators and recipients of federal budget funds;

- organizing the distribution of income from the payment of federal taxes and fees between the levels of the budget system in accordance with the legislation of the Russian Federation;

- management in accordance with the established procedure of the funds of the Stabilization Fund of the Russian Federation;

- methodological guidance in the field of budget planning aimed at improving the effectiveness of budget expenditures;

- methodological support of cash services by the federal treasury bodies of the budgets of the constituent entities of the Russian Federation and local budgets;

- organizing the monitoring of the public sector by the main administrators of the federal budget funds;

- ensuring the provision of budget loans and budget credits within the limit of funds approved by the federal law on the federal budget for the next financial year, and in the manner established by the Government of the Russian Federation;

- organizing the transfer of interbudgetary transfers from the federal budget to the budgets of the constituent entities of the Russian Federation and municipalities;

- performs the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Ministry and the implementation of the functions assigned to the Ministry.

23. Budget system, its composition, principles of construction

All budgets operating in the territory of the Russian Federation represent, in aggregate, a certain system, namely - budget system. It should be noted that the Budget Code of the Russian Federation expanded the scope of the concept of the budget system, including, in addition to budgets in the proper sense of the word, extra-budgetary state social funds. Such a union is conditional, since extra-budgetary funds differ significantly from state and local budgets in their purpose, specific target content, and legal regime.

All states have their own organization of the budget system (structure) and the principles of its construction, i.e., the budget structure. The legal norms fixing the budgetary device establish the types of budgets operating on the territory of the country, the place and role of each of them, the principles of their functioning and interconnection.

The budget structure of a country is determined by its state structure. In a unitary state, the budget system consists of two levels - the state budget and local budgets. The budgetary system of a federal state, which is Russia, is characterized by three levels - the federal budget, budgets of subjects of the Federation and local budgets. All of them are independent parts of the country's budget system. Among local budgets, the budgets of administrative-territorial units with a special legal regime should be singled out. Each of the budgets serves as a financial base for the activities of the relevant state authorities or local self-government.

The principles of unity, independence of budgets, etc. are enshrined in the RF BC (Article 28) as the basis of the budgetary device.

The principle of unity. Despite the independence of each of the budgets in the Russian Federation, the legislation emphasizes the unity of the budget system. It manifests itself in the interaction of budgets of all levels in terms of income and expenditure. Such interaction is carried out by distributing revenue sources between budgets, creating and partially redistributing targeted and regional funds, participating budgets of different levels in financing joint programs, and providing financial support to budgets of lower levels. As a result, interbudgetary relations are formed, carried out by state authorities and local governments of different levels.

organizational and legal и economic guarantees the unity of the budget system are: its unified legal framework; use of unified budget classifications and statistical budget information; agreed principles for the budget process; single monetary system; unity of forms of budget documentation; sanctions for violation of budget legislation; a unified procedure for financing the expenditures of budgets of all levels. The unity of the budget system is a necessary condition for the implementation of a unified socio-economic, financial, including budget and tax policy in the country.

Independence of budgets provided by the right to independently balance and approve the budget of each level by the relevant representative bodies of state power and local self-government, the right to determine the directions for the use and expenditure of budgetary funds; the presence of own sources of budget revenues, the prohibition of the withdrawal of additional revenues received during the execution of the budget, the excess of revenues over expenditures and savings on expenditures.

The considered principles find a generalized expression in the principles of federalism and the development of local self-government, which are characteristic of the financial activity of the Russian state as a whole.

24. Budget revenues, their classification

The legislation of the Russian Federation determines that state and local budgets consist of profitable и expendable parts. In addition, budgets include targeted и reserve fundshaving their own sources of income or created at the expense of general budgetary resources. They are used for specific purposes according to their purpose. However, their income and expenses are included in the total composition of income and expenses. All incomes and expenses of the budgetary system are distributed (delimited) between the budgets of different levels and types.

Distribution of budget revenues and expenditures - this is the definition of the types and volumes of income and expenses to be included in each of the budgets.

The Russian Federation has established a uniform classification of income and expenditure for budgets of all levels, which ensures the comparability of their indicators. Such a classification is due to the principle of unity of the budget system in the Russian Federation.

Budget classification - this is a grouping of incomes and expenditures of budgets of all levels according to homogeneous characteristics with the assignment of grouping codes to objects of classification.

Budget revenues. All incomes stipulated by the legislation on a socio-economic basis can be subdivided into several groups:

- income from enterprises and other organizations of different forms of ownership;

- income from state and municipal property;

- income from state foreign economic and other activities;

- proceeds from personal income of citizens.

This classification is important for characterizing the material content of the revenue part of the budget, its connection with the country's economy. Each of the income groups represents a set of individual types of payments and receipts. The most important role belongs to taxes levied on organizations and individuals.

Federal Law of August 15, 1996 No. 115-FZ "On the budget classification of the Russian Federation" and the RF Budget Code divide budget revenues into:

- tax with the allocation of their types;

- non-tax (income from the use of state and municipal property, from its sale, from foreign economic activity, etc.).

Such a grouping is important for the analysis of sources of income, their volume, prospects for use. Based on this, the RF BC determines the types of budget revenues at all levels.

At the same time, the grouping of revenues of the budgetary system according to organizational and legal characteristics is important for characterizing the legal status of subjects of budgetary law.

Depending on the order of transfer to the budget, incomes are distinguished: fixed for the budget of each level, and regulatory.

Fixed budget revenues - these are incomes that, in accordance with the legislation, are fully or in a firmly fixed share (percentage) on an ongoing basis fixed by the relevant budget. The RF BC identifies them with their own income (which is not quite identical).

The list of taxes and equivalent payments assigned to the budgets of different levels is provided for by the Tax Code of the Russian Federation; a general list of different types and revenue sources assigned to budgets is contained in the RF BC. Federal Law No. 25-FZ of September 1997, 126 "On the financial foundations of local self-government in the Russian Federation" determines the types of income assigned to local budgets. The Federal Law of December 21, 2001 No. 178-FZ "On the privatization of state and municipal property" also contains instructions on securing income from this process for the budgets of different levels.

The legislation of the constituent entities of the Russian Federation assigns revenue sources at their disposal to local budgets. In some cases, federal sources can be directly assigned to local budgets (state tax).

25. Own and regulatory revenues, their distribution between budgets

Regulating budget revenues - these are the types of income that are transferred to the budget of a constituent entity of the Russian Federation or a municipality in order to balance its income and expenses, in the form of percentage deductions from them based on decisions of higher authorities according to the standards determined when approving the budget for the next financial year. Norms can be long-term - not less than three years.

The standards for deductions for the budgets of different levels are approved by the higher representative body, respectively.

In addition to percentage deductions from the amounts of any types of income for budget regulation, another method is also used: the provision of direct financial support from the budget of another level in the form of a fixed amount of money free of charge. At present, it is provided in the following forms: grants, subventions and subsidies, the creation of financial support funds for the constituent entities of the Russian Federation and municipalities, as well as a budget loan and a budget loan.

Continuing the characterization of the revenue part of the budget, it should be noted that, depending on the ownership right, it has its own income and borrowed funds. Financial assistance is not the own income of the relevant budget, the budget of the state off-budget fund.

The following are classified as own budget revenues:

- tax revenues assigned to the relevant budgets, budgets of state off-budget funds by the legislation of the Russian Federation;

- non-tax revenues provided for by the RF Budget Code;

- gratuitous transfers from individuals and legal entities, international organizations and governments of foreign states, as well as gratuitous transfers for mutual settlements.

However, later the legislation identified the own revenues of the budgets with the fixed ones. The Federal Law "On the financial foundations of local self-government in the Russian Federation" defined the concept of own revenues of local budgets in this aspect, considering them as "tax and non-tax revenues assigned to local budgets."

A similar approach to these concepts and in the RF BC. It is hardly expedient to consider the characteristics "own" and "fixed" as unambiguous. After all, deductions from regulatory revenues received and the budget according to legally approved standards become the treasury, that is, the property of a subject of the Russian Federation or a municipality, are independently spent by them and are not subject to return.

Borrowed funds in the revenue part of the budget are used when there is insufficient budgetary funds to cover expenditures exceeding the minimum budget, or in cases of temporary financial difficulties in the process of budget execution.

Sources of borrowed funds used to replenish the budget can be:

- receipt by authorities of interest-bearing or interest-free loans from other budgets;

- issue of state or local loans for investment purposes;

- Getting a loan from a bank.

Regulating interbudgetary relations, the RF BC determines forms of allocation of borrowed funds budgets of subjects of the Federation and municipalities of their budget of a different level, namely, a budget loan and a budget loan.

Under budget credit means the provision of funds to another budget to finance budget expenditures on a reimbursable and reimbursable basis. In contrast, a budget loan, according to the RF BC, is budgetary funds provided to another budget on a repayable, non-reimbursable or reimbursable basis for a period of more than six months within the limits of temporary cash gaps that arise during the execution of the budget.

26. Budget expenditures, their classification

Composition of expenditures of the budget system changed significantly in connection with the economic reforms in the country. The focus on the transition to market relations and the privatization of a large number of enterprises led to a decrease in the level of budget financing of sectors of the economy. Allocations for social and cultural events and science, although they occupy a significant share in the expenditures of the budget system, however, in the conditions of crisis phenomena in the economy, they not only did not provide the necessary financial base in this area, but also showed a tendency to lag behind other expenditures in terms of growth rates. . Meanwhile, the expenditures of the budgetary system for the maintenance of the state apparatus increased.

The expenditure side of the budget system includes the following main areas. These are expenses for: the maintenance of public authorities and local self-government, courts and law enforcement agencies; defense and security of the country; financing of sectors of the economy; environmental protection; social and cultural sphere; science; international activities.

The specification of the types of expenditures of the budget system is defined in the norms of the RF Budget Code and the Federal Law "On Budget Classification", in accordance with which the amounts of expenditures of each of the budgets are annually approved by the representative bodies of state power and local self-government.

The Law singles out functional, economic, departmental and other classifications of budget expenditures.

The functional classification contains groups of expenditures on public administration and local self-government, on the judiciary, national defense, education, health care, etc., reflecting the functions of the state.

Economic classification - this is a grouping of budget expenditures according to their economic content. It distinguishes between current expenditure and capital expenditure.

К current includes expenses that provide current financing of state and local government bodies, budgetary institutions, the provision of state support to other budgets and sectors of the economy in the form of grants and subventions for current financing, as well as other expenses not included in capital expenditures in accordance with the budget classification.

Capital expenditure provide innovative and investment activities, expanded reproduction, and capital (recovery) repairs. When these expenses are made, property owned by the Russian Federation, its constituent entities or municipalities is created or increased.

As part of the capital expenditures of the budget, a development budget can be formed, the procedure for the formation and use of which is regulated by a special Federal Law. For the first time, the development budget was adopted as part of the federal budget for 1999. Its revenues are generated by foreign creditors and investment creditors of the International Bank for Reconstruction and Development, and partly by budget revenues. Development budget funds are used to support the export of high-tech products under defense production conversion programs, to form the authorized capital of the Russian Development Bank and other investment projects.

The most voluminous in content - departmental structure of budget expenditures. It includes a list of direct recipients of funds from the budget, the distribution of expenditures by target items and types of expenditure by direct recipients, etc. The departmental classification of expenditures is established in relation to the federal budget only. For other budgets, such a classification is approved by the representative bodies of the subject of the Russian Federation or local self-government.

27. Types of expenses and distribution of expenses between budgets

Budget expenditures include:

- state support for the economy: industry, energy and construction, agriculture, transport, road facilities, communications, housing and communal services, fundamental scientific research and scientific and technological progress;

- financial support of expenses for education and culture;

- financial provision of health care;

- expenses for ensuring social policy;

- management costs;

- expenses for the judiciary, national defense, law enforcement and state security.

Funded exclusively from the federal budget functional types of expenses (for example: the functioning of the federal judiciary; national defense and state security, the implementation of the conversion of defense industries and others).

Functional types of expenses are financed jointly at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets (for example: ensuring law enforcement; ensuring fire safety; research, development and design and survey work, ensuring social protection of the population, etc.) .

Distribution and fixing between the budgets of different levels of the budgetary system of the Russian Federation of the expenses specified in the RF Budget Code are made by agreement of the state authorities of the Russian Federation and state authorities of the constituent entities of the Russian Federation, respectively, and are approved by the relevant laws on budgets or by agreement of the state authority of the constituent entity of the Russian Federation and local governments, located on the territory of this subject of the Russian Federation.

Legislative or other legal acts establishing budgetary obligations, the implementation of which is ensured from the funds of budgets of various levels, establishes the delimitation of spending powers for financing each type of obligations arising from the legislation of the Russian Federation, according to the levels of the budgetary system of the Russian Federation. It is forbidden to establish the consolidated budget as the source of financing of expenses.

State property objects subjects 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.

Exclusively from the budgets of the constituent entities of the Russian Federation, functional types of expenses are financed (for example: servicing and repayment of the state debt of the constituent entities of the Russian Federation; ensuring the implementation of regional targeted programs; formation of state property of the constituent entities of the Russian Federation, etc.).

Funded exclusively from local budgets functional types of expenses. For example:

- maintenance of local self-government bodies;

- formation of municipal property and its management;

- organization, maintenance and development of enterprises, institutions and organizations of education, healthcare, culture, physical culture and sports, mass media, other institutions and organizations that are municipally owned or run by local governments;

- the maintenance of municipal bodies of protection of a public order;

- organization, maintenance and development of municipal housing and communal services;

- municipal road construction and maintenance of local roads; improvement and gardening of territories of municipal formations;

- organization of disposal and processing of household waste (except for radioactive) and others).

28. Funds of financial support, the procedure for their formation and spending

In order to provide financial assistance are created: in the federal budget Fund for Financial Support of the Subjects of the Russian Federation, and in the budgets of the subjects of the Federation - financial support funds for municipalities. Recently, in the federal budget, in addition to the above, the following are being created: the Compensation Fund, the Fund for Co-financing Social Expenditures, the Regional Development Fund and the Fund for Reforming Regional Finances.

The procedure for the submission and spending of funds from the federal budget and the budget of the subject is provided for in the relevant rules developed in accordance with the laws on budgets.

The funds of the Funds are provided to executive authorities or local governments within the scope approved by the federal law on the federal budget or the law on the budget of the subject for the corresponding year.

For example, on the basis of the right granted by the relevant executive authorities of the subjects of the Russian Federation to the territorial bodies of the federal treasury to open accounts and keep records of transactions on the balance account "Funds of the budgets of the subjects of the Russian Federation", the territorial bodies of the federal treasury to account for the funds of the Fund open personal accounts on the balance account "Funds of the budgets of the subjects of the Russian Federation "in the institutions of the Central Bank of the Russian Federation, and in their absence - in the institutions of the Savings Bank of the Russian Federation at the location of the accounts of the territorial bodies of the federal treasury opened on the balance account "Federal Budget Funds".

Territorial bodies of the federal treasury upon receipt of registers of the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation no later than the next business day after receipt of funds to personal accounts opened on the balance account "Federal budget funds", transfer them by payment orders from the account "Federal budget funds" to the account "Funds of the budgets of subjects RF", reflect the specified transaction on the personal account of the relevant executive authority of the constituent entity of the Russian Federation and notify the specified authority of the receipt of funds by providing an extract from its personal account.

The relevant executive authority of the constituent entity of the Russian Federation, on the basis of an extract from its personal account, reflects in the prescribed manner the amount of funding received in the accounting records on the execution of the budget of the constituent entity of the Russian Federation.

The relevant executive authorities of the constituent entities of the Russian Federation finance expenses by transferring funds from the balance account "Funds of the budgets of the constituent entities of the Russian Federation" to the accounts of the relevant organizations, enterprises, institutions.

In accordance with the monthly approved amounts of financing of federal budget expenditures, the Ministry of Finance of the Russian Federation sends registers to the relevant executive authorities of the constituent entities of the Russian Federation indicating the amounts allocated at the expense of the Fund, in order to clarify the planned assignments of the revenue and expenditure parts of the budgets of the constituent entities of the Russian Federation and for their subsequent sending to the relevant organizations .

The relevant executive authorities of the constituent entities of the Russian Federation monthly, no later than the 10th day of the month following the reporting, cumulative total, submit to the Ministry of Finance of the Russian Federation and the territorial bodies of the federal treasury a report on the intended use of allocated funds, and for the past year - no later than January 10 of the year following reporting year.

Failure to submit the above reports within the established time limits and the assumption of misuse of funds is the basis for suspending the transfer of funds from the federal budget.

29. Budget deficit

Is of great importance budget balance principle, i.e., the correspondence of the volume of budget expenditures to the total volume of its revenues.

A negative manifestation of deviation from this principle is budget deficit, i.e., the excess of expenses over income.

If the budget for the next financial year with a deficit is adopted, the appropriate law (decision) on the budget approves the sources of financing the budget deficit. If a budget for the next financial year without a deficit is adopted, the relevant law (decision) on the budget may provide for the attraction of funds from sources of financing the budget deficit to finance budget expenditures within the limits of debt repayment costs.

Current expenditures of the budget of a constituent entity of the Russian Federation, the local budget, approved accordingly by the law on the budget of a constituent entity of the Russian Federation or by a normative 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 accordingly by a law on the budget of a constituent entity of the Russian Federation or a normative act of a representative body local government.

Size of the federal budget deficit, approved by the federal law on the federal budget, cannot exceed the total volume of budget investments and expenses for servicing the state debt of the Russian Federation in the corresponding financial year.

The size of the budget deficit of the constituent entity 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 percent of the budget revenues of the subject of the Russian Federation, excluding financial assistance from the federal budget.

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 percent of the volume of local budget revenues, excluding financial assistance from the federal budget and the budget of a constituent entity of the Russian Federation.

The sources of financing the federal budget deficit are:

1) internal sources in the following forms:

- loans received by the Russian Federation from credit institutions in the currency of the Russian Federation;

- government loans carried out by issuing securities on behalf of the Russian Federation;

- budget loans and budget credits received from the budgets of other levels of the budget system of the Russian Federation;

- proceeds from the sale of state-owned property;

- the amount of excess of revenues over expenditures on state stocks and reserves;

- change in balances of funds on accounts for the accounting of federal budget funds;

2) external sources in the following forms:

- government loans in foreign currency by issuing securities on behalf of the Russian Federation;

- loans of foreign governments, banks and firms, international financial organizations, provided in foreign currency, attracted by the Russian Federation.

Sources of financing the budget deficit of the constituent entity of the Russian Federation can be internal sources in the following forms:

- government loans carried out by issuing securities on behalf of a constituent entity of the Russian Federation;

- budget loans and budget credits received from the budgets of other levels of the budget system of the Russian Federation;

- loans received from credit institutions;

- proceeds from the sale of state-owned property of a constituent entity of the Russian Federation;

- change in 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:

- municipal loans carried out by issuing municipal securities on behalf of the municipality;

- loans received from credit institutions;

- budget loans and budget loans received from the budgets of other levels of the budget system of the Russian Federation, etc.

30. Financial assistance from the federal budget to the budgets of the subject of the Federation and local budgets

Grant in budgetary relations - this is a certain amount of money allocated from the higher budget by decision of the relevant representative body of power on an irrevocable and non-refundable basis to the lower budget, but stipulated by some targeted direction of funds. The subsidy is provided in cases where the fixed and regulating revenue sources are not enough to equalize the level of the minimum budgetary security of the constituent entities of the Russian Federation and municipalities.

Subvention in budgetary relations - this is the amount of money allocated from the higher budget to the budgets of the subjects of the Federation and municipalities for the implementation of certain targeted expenditures.

Subventions, like grants, are provided on the basis of decisions of the relevant representative authorities.

Subsidies can also be sent to the budgets of the constituent entities of the Russian Federation and municipalities, that is, funds allocated from the higher budget to finance targeted expenses on the basis of equity participation in them.

Subventions and subsidies are subject to return in case of their misuse, as well as non-use within the established time limits.

Grounds for granting subsidies and subventions, which can be:

- legislative acts;

- decisions of representative bodies of local self-government;

- federal targeted programs;

- regional targeted programs.

Legislative acts may provide for the allocation of subventions and subsidies in the event that they establish additional costs for lower budgets, legal entities and individuals. In cases where additional costs are expected for individuals and legal entities, subventions and subsidies may be established by decisions of representative bodies of local self-government.

target program is a set of mutually agreed upon terms, performers and resources of production-technical, scientific-technical, social or organizational measures aimed at achieving a common goal, solving a common problem. Depending on the task being solved, target programs are divided into scientific and technical, socio-economic, foreign economic, production and technical, environmental, etc.

Currently, in the Russian Federation, budgetary funds, as a rule, are spent on the implementation of socio-economic (targeted investment programs and state programs of internal borrowing) and foreign economic programs. Depending on the level at which target programs are implemented, they are divided into:

- federal targeted programs pursuing federal goals;

- regional targeted programs aimed at achieving certain goals within the framework of individual subjects of the Russian Federation.

Subvention recipients may be lower budgets or legal entities. Subsidies can be allocated not only to lower budgets and legal entities, but also to citizens.

Subventions are granted on the basis of irrevocable and gratuitousness, but can only be used for certain targeted expenses. Subsidies are provided on the basis of the participation of the budget that allocates them in the equity financing of certain targeted expenditures.

What unites subventions and subsidies is that they can only be used to achieve certain goals. It is not allowed to use budgetary funds received as subventions and subsidies for purposes other than those for which they were provided. Otherwise, such funds shall be returned to the appropriate budget.

31. Budgetary rights of the Russian Federation, subjects of the Russian Federation and municipalities

Term "budget rights" can be interpreted as the powers or competence of the respective subjects. Budgetary rights, or competence, determine the budgetary and legal status of the state and its territorial divisions. The basis of this status is the right to an independent budget. Such a right belongs precisely to these entities, and not to one or another government or local government. From it follows a wide range of budgetary rights (powers) of material and procedural content, through the use of which the right to an independent budget is exercised. These are the rights to receive certain incomes, distribute and use them for the needs of the relevant territory, as well as the rights to regulate budgetary relations within the established competence. The bases for the delineation of budgetary competence are established by the Constitution of the Russian Federation.

The budgetary competence of the Russian Federation, its constituent entities, municipalities is the powers belonging to them in the field of budget, represented by the relevant state authorities or local self-government, to form and implement their own budget and regulate budgetary relations on their territory within the limits specified by law.

The main content of the budgetary competence of the Russian Federation, its subjects and municipalities are the following powers:

- create your own budget and use it independently;

- to receive revenues stipulated by the legislation for their inclusion in this budget;

- use the funds of its own budget for the implementation of the tasks and functions of the relevant state or municipal level;

- independently determine the directions of expenditures of their own budgets;

- to distribute own budget revenues between the budgets of the given territory; f) to form and use target and reserve funds within the framework of their own budget;

- combine the funds of its budget with the funds of other budgets and other financial resources;

- attract borrowed funds to the budgets (issuance of bonds of federal loans, loans of subjects of the Federation and municipal loans, use of a bank loan, etc.);

- provide financial support to lower budgets;

- receive compensation at the expense of the higher budget in the event of a decrease in revenues or an increase in expenses arising from decisions of higher government bodies after the approval of the budget;

- independently dispose of additionally identified or saved funds (free balances of funds);

- carry out legal regulation of relations relating to their own budget, and within the established limits - interbudgetary relations;

- protect their budgetary rights in court.

In the implementation of this competence, various budgetary relations arise, in particular, relations on the distribution of income and expenses between budgets of different levels in order to financially ensure the exercise of the powers of state authorities and local self-government. The Budget Code of the Russian Federation calls them interbudgetary relations, establishes the principles of these relations, noting the equality of the budgetary rights of the constituent entities of the Russian Federation and the equality of the budgetary rights of municipalities.

Delineation of budgetary competence between these entities is based on the principles of federalism and local self-government and the principles of unity of the budget system of the Russian Federation and the independence of the budget of each level enshrined in the Constitution of the Russian Federation and Russian legislation arising from them.

32. The concept of the budget process. His stages

The state and local budget, as the main financial plan of the territory, is valid for a strictly defined time and needs to be updated. This is due to the socio-economic changes taking place in society. In this regard, state bodies and local self-government bodies periodically carry out activities to form a new financial plan and take measures to implement it. This activity consists of stages:

- drafting;

- consideration;

- approval of the draft budget.

These three stages are collectively referred to as budgeting. The next stage is budget execution. The final stage - the approval of the budget execution report - includes, in turn, such stages:

- drawing up a report on the execution of the budget;

- consideration of the report on budget execution;

- Approval of the budget execution report. These stages are typical for the budget of any level. Each of them is regulated by the budgetary and procedural rules enshrined in the RF Budget Code

Budget Process - this is the activity of state authorities and local self-government bodies regulated by legal norms in the preparation, consideration, approval and execution of the budget, completed by the approval of the report on budget execution.

A slightly different definition of the budget process is given by the legislator, excluding from it the stage of approving the report on the execution of the budget and including the stage of control over its execution. At the same time, the budget process also covers activities related to the adoption of the budgets of state extra-budgetary funds, without mentioning the municipal ones. This definition clearly needs to be adjusted.

It should be noted that in the coming years it is planned to implement reform of the budget processwhich is provided for and enshrined in a special concept of its reform. The reform consists in the transition from "management of budgetary resources (costs)" to "management of results". It is planned to increase the responsibility and expand the independence of participants in the budget process and administrators of budgetary funds within the framework of clear medium-term targets. Within the framework of the concept of "results management", the budget will be formed based on the goals and planned results of the state policy. Budget allocations will be strictly linked to functions (services, activities). At the same time, the main attention in their planning will be given to the substantiation of the final results in the framework of budget programs. The reform also includes a transition to multi-year budget planning with the establishment of clear rules for changing the volume and structure of appropriations and increasing the predictability of the volume of resources managed by budget administrators. In general, according to the legislator, the reform of the budget process should be carried out according to the following directions:

- reforming the budget classification of the Russian Federation and budget accounting;

- allocation of budgets for existing and assumed obligations;

- improvement of medium-term financial planning;

- improvement and expansion of the scope of program-target methods of budget planning;

e) streamlining the procedures for drawing up and reviewing the budget.

The RF BC establishes the distribution of competence in the field of the budget process between representative and executive authorities (in accordance with the Code, the representative authorities are vested with the authority to review, approve and control, and the executive authorities - to draw up and execute the budget).

33. Principles of the budget process

The budget process is based on general legal principles, as well as on the principles of building a budget system, the first of which were enshrined in the Constitution of the Russian Federation, and the second - in Ch. 5 BC RF. Among the first are the principles of democracy, humanism, justice, etc. The list of principles on which the budget system of the Russian Federation is based is enshrined in Art. 28 BC RF. These include the following 11 principles:

- the unity of the budget system of the Russian Federation;

- differentiation of incomes and expenses between budgets of different levels;

- independence of budgets;

- Completeness of reflection of incomes and expenses of budgets;

- balancing the budget;

- efficiency and economy of the use of budgetary funds;

- general (aggregate) coverage of budget expenditures;

- publicity;

- reliability of the budget;

- targeting and targeted nature of budgetary funds;

- equality of budgetary rights of subjects of the Russian Federation, municipalities. In addition to these, one should mention special principles of the budget process:

- reality;

- yearly;

- specialization of budget indicators;

- the relationship between the formation and execution of the budget with forecasts, plans and programs of socio-economic development.

In accordance with these principles, the legislation requires that draft budgets submitted by the executive bodies be supported by calculations of expected income, and when establishing (introducing) new expenses, information about the sources of expected income must be attached. The principle of balance is the balance between income and expenses.

In accordance with the principle of publicity, the budget and the results of its implementation are openly and comprehensively discussed by representative bodies, including in the media. This principle is most fully implemented at the stages of consideration and approval of the budget, as well as approval of the report on budget execution. Taking into account that both the budget for the current financial year and the report on the execution of the budget of the previous year are adopted in the form of legal acts of representative bodies of state power (local governments), i.e. laws or decisions, they are subject to mandatory publication. In addition, if a decision is made to reject the draft budget or not approve the report on its execution, the reasons for such decisions are also subject to publication in the media.

The RF BC provides for the annual preparation and approval of the budget. The fiscal (budget) year in the Russian Federation is 12 months (from January 1 to December 31). In addition, after a year, one month of grace is provided to complete operations on obligations assumed within the framework of the implementation of this budget. The specified grace month in conjunction with the financial year is usually called the accounting period. The principle of annual budgeting makes it possible to identify the immediate prospects for the country's development in the conditions of market relations and, therefore, is of great economic importance.

Specialization of budget indicators means the need to specify the amounts of budget revenues by sources, and budget expenditures - by intended purpose. This principle is implemented at all stages of the budget process and is important, since in accordance with it the framework for the activities of the relevant authorities is determined. To implement the principle under consideration, there is a budget classification - a grouping of incomes and expenditures of budgets of all levels, as well as sources of financing the deficits of these budgets, with the assignment of grouping codes to classification objects.

34. The procedure for drafting the federal budget

The drafting of budgets is preceded by the development of forecasts for the socio-economic development of the Russian Federation, constituent entities of the Russian Federation, municipalities and sectors of the economy, as well as the preparation of consolidated financial balances, on the basis of which the executive authorities develop draft budgets.

Draft budgets are drawn up taking into account the need to achieve minimum state social standards based on the norms of financial costs for the provision of state or municipal services, as well as in accordance with other norms (standards) established by the legislation of the Russian Federation, constituent entities of the Russian Federation, legal acts of local governments.

Drafting budgets - 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.

The direct preparation of draft 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 purpose of timely and high-quality drafting of budgets, financial authorities have the right to receive the necessary information from financial authorities of another level of the budget system of the Russian Federation, as well as from other state bodies, local governments and legal entities.

The information necessary for the preparation of draft budgets includes information about:

- the current tax legislation at the time of the beginning of the development of the draft budget;

- standards for deductions from own and regulatory revenues of budgets of other levels of the budget system of the Russian Federation;

- estimated volumes of financial assistance provided from the budgets of other levels of the budget system of the Russian Federation;

- types and volumes of expenses transferred from one level of the budget system of the Russian Federation to another;

- standards of financial costs for the provision of state or municipal services;

- norms of the minimum budget security.

Budgeting is based on:

- the budget message of the President of the Russian Federation;

- forecast of socio-economic development of the relevant territory for the next financial year;

- the main directions of the budgetary and tax policy of the respective territory for the next financial year;

- forecast of the consolidated financial balance for the relevant territory for the next financial year;

- a plan for the development of the state or municipal sector of the economy of the relevant territory for the next financial year.

Deadline for submitting the budget of the Russian Federation - no later than 26 August. The subjects of the Russian Federation set their own terms, as well as municipalities.

The representative body, having received the draft budget, sends it to the Federation Council and the President of the Russian Federation, as well as to the Accounts Chamber of the Russian Federation. Similarly, work is organized to draw up and present the budget in the constituent entities of the Russian Federation and municipalities.

Perspective financial plan - a document formed simultaneously with the draft budget for the next 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.

Perspective financial plan developed for three years, of which:

- the first year is the year for which the budget is drawn up;

- the next two years - the planning period, during which the real results of the declared economic policy can be traced.

The initial basis for the formation of a long-term financial plan is the budget for the current year.

35. Procedure for consideration and approval of the federal budget

The deadline for the Government of the Russian Federation to submit the draft federal budget to the State Duma is no later than August 26. At the same time, the said bill is submitted to the President of the Russian Federation. Within a day from the day the draft is submitted, it is sent to the committee of the State Duma.

The Council of the State Duma, based on the conclusion of the Budget Committee, decides whether to accept the bill for consideration by the State Duma or to return it for revision to the Government of the Russian Federation. In this case, the Government of the Russian Federation is obliged to finalize the bill and submit it to the State Duma with all the necessary documents and materials within ten days.

Further, the draft law on the federal budget is sent by the Council of the State Duma within three days 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 procedure for considering a draft law on the federal budget was approved by the RF BC, according to which the draft law is considered in four readings. At the same time, it was established that some federal laws must be adopted even before the latter is considered in the first reading, others - before the latter is considered in the second reading.

First reading - the stage at which the report of the Government of the Russian Federation and the co-reports of the relevant committees of the State Duma, as well as the report of the Chairman of the Accounts Chamber of the Russian Federation are heard. This stage lasts 30 days. In case of disagreement at this stage, the RF BC provides for the following solutions:

- the bill is submitted to the conciliation commission;

- returned for revision to the Government of the Russian Federation;

- the question of confidence in the Government of the Russian Federation may be raised.

Second reading - the stage at which more detailed indicators of federal budget expenditures are approved by sections of the functional classification and the size of the Federal Fund for Financial Support of the Subjects of the Russian Federation. In case of disagreement, a conciliation commission may be formed. The State Duma considers the draft law in the second reading within 15 days from the date of its adoption in the first reading.

Third reading - the most responsible stage. The project is being considered with further specification of indicators for all levels of the functional classification. The State Duma considers the bill in the third reading within 25 days from the date of adoption of the said bill in the second reading.

Fourth reading (15 days). At this stage, the State Duma considers the act on the federal budget as a whole. No amendments are being made here. 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, where it is considered in the manner prescribed by the Constitution of the Russian Federation. The Federation Council considers the submitted law within 14 days for its approval as a whole. In case of rejection, the specified federal law is submitted to the conciliation commission, in case of approval, it is sent to the President of the Russian Federation for signing within five days.

In the event that the President of the Russian Federation rejects the federal law on the federal budget for the next financial year, the said law is submitted to a conciliation commission to overcome the disagreements that have arisen. At the same time, a representative of the President of the Russian Federation is included in the conciliation commission. After overcoming disagreements in the manner prescribed by the RF BC, the federal law on the federal budget is subject to signing by the President of the Russian Federation and publication in the mass media.

36. Procedure for the execution of the federal budget

Budget execution - the process of implementing the approved budget for revenues and expenditures, i.e., it is to ensure the full and timely receipt of revenues to the budget and their use for the intended purpose. General responsibility for the execution of the budget of the corresponding level is borne by: the Government of the Russian Federation - for the federal budget, the governments (administrations) of the subjects of the Russian Federation - for the budget of the subject of the Russian Federation, the executive bodies of local self-government - for the execution of the local budget. A variety of bodies are involved in budget execution activities: executive bodies of general competence and all governing bodies. The Ministry of Finance of Russia and its structural subdivisions are directly involved in budget execution. The tax authorities are responsible for the execution of the budget for receipt of taxes in the revenue part. A special place and role in the execution of the budget belongs to the main manager, managers and recipients of budgetary funds.

In addition, the bodies of the federal treasury and the banking system are involved in the execution of the budget. In accordance with the RF BC, treasury execution of budgets is established in Russia (instead of the earlier cash execution of budgets by banking organizations). From January 1, 2006 Art. 215 of the RF BC, which regulates in more detail the basics of budget execution.

The execution of budgets of all levels of the budgetary system is carried out by authorized executive bodies on the basis of a budget schedule.

Budget Commitment - this is 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. The procedure for approving, bringing and changing the limits of budgetary obligations is regulated in detail by the RF BC.

Execution of budgets includes two components: execution of income budgets и execution of expenditure budgets.

Execution of income budgets provides for: transfer and crediting of income to a single account of the budget; distribution in accordance with the approved budget of regulatory revenues; return of excessively paid amounts of income to the budget; accounting for budget revenues and reporting on the income 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. In this case, authorization means:

- preparation and approval of the budget schedule;

- approval and communication of notifications of budgetary appropriations to managers and recipients of budgetary funds, as well as approval of estimates of income and expenses to managers of budgetary funds and budgetary institutions;

- approval and communication of notifications on the limits of budgetary obligations to the administrators and recipients of budgetary funds;

- acceptance of monetary obligations by recipients of budgetary funds;

- confirmation and reconciliation of the fulfillment of monetary obligations.

The financing procedure consists in the allocation of budgetary funds for spending. For the first time, the Budget Code of the Russian Federation allowed the financing of expenses by offsetting funds in the event that counter obligations are established between the budget and the recipient of budgetary funds. The procedure for offsetting funds is determined by the Government of the Russian Federation, the executive authority of a constituent entity of the Russian Federation, and a local self-government body.

The drafting and approval of the budget execution report completes the budget process. Preparation and approval of the budget execution report - one of the most important stages of execution.

37. Features of the treasury execution of the budget

All bodies of the Federal Treasury (Regulation of 01.12.2004 "On the Federal Treasury") - legal entities, belong to the executive authorities and are guided in their activities by legislative and regulatory documents approved by the President, the Government, the Ministry of Finance of the Russian Federation or in agreement with it . It should be emphasized that any documents of other ministries and departments on the execution of the federal budget are not guidelines for the treasury bodies. It follows from this that any actions for the execution of the federal budget can be carried out by the treasury bodies only on the basis of documents adopted in the framework of legal relations on the execution of the federal budget by the authorized bodies. Federal treasury bodies are not entitled to make independent decisions and be guided by improper documents.

The execution of the federal budget is entrusted to the bodies of the federal treasury, functions and tasks which are:

- accounting for taxes and payments received by the federal budget to the Treasury accounts in banks;

- distribution in accordance with the established procedure and the amount of income between the budgets of different levels;

- return and offset between the budgets of amounts erroneously or overpaid;

- accounting for benefits and deferrals granted to taxpayers by executive authorities, and recalculation of taxes and payments between budgets;

- mutual settlements between budgets of different levels on separate resolutions and decisions of authorized bodies;

- bringing the limits and the implementation of financing the managers of the federal budget;

- ensuring targeted and efficient spending of funds through preliminary, current and subsequent control;

- management of revenues and expenditures of the federal budget on the accounts of the Treasury in banks.

The execution of the federal budget is carried out by the treasury bodies on accounts opened for recording income and funds in the Central Bank of the Russian Federation and its institutions (main departments or cash settlement centers). In some cases, treasury accounts may be opened with other credit institutions authorized by the Government Commission on Financial and Monetary Policy and determined on a competitive basis. Such banks are called authorized. An agreement on account maintenance is concluded between the bank and the federal treasury. Banks are responsible for the timely and correct crediting and debiting of funds on the basis of cash settlement documents on treasury accounts within the balance of funds on them. Banks are not liable for the obligations of the treasury bodies, and also cannot write off funds from accounts in an indisputable manner without the acceptance of the treasury. The number of accounts opened by the federal treasury body is determined by regulatory documents.

It should also be noted that the treasury bodies are also endowed with a control function. Can be distinguished main directions of control activity treasury bodies:

- verification of commercial banks and institutions of the Central Bank of the Russian Federation in terms of debiting, transferring and crediting income and funds of the federal budget to the accounts of recipients;

- current and subsequent control over the targeted spending of federal budget funds by administrators;

- verification of the territorial bodies of the treasury by higher bodies on compliance with the current legislation and regulations in the execution of the federal budget.

The activities of the treasury bodies are also controlled, i.e., they can be checked by authorized bodies.

38. Cash execution of budgets

Objectives of budget execution: full and timely receipt of taxes and other payments (revenues) and financing of relevant activities. The basic principle of budget execution is cash unity principle. It provides for the transfer of all incoming income and borrowings to a single budget account and the implementation of all envisaged expenses and payments from a single budget account. Cash execution of the budget is carried out by the institutions of the banks in which the accounts of the relevant budget are opened.

In order to conduct state budget policy, effectively manage revenues and expenditures in the process of executing the federal budget of the Russian Federation, increase efficiency in financing state programs, strengthen control over the receipt, targeted and economical use of public funds in accordance with the Decree of the President of the Russian Federation and the Decree of the Government of Russia (in the organizational plan) resolved the issue of creating a federal treasury within the Ministry of Finance of the Russian Federation.

The treasury system for the execution of the budgets of the constituent entities of the Russian Federation and local budgets is one of the important areas for improving the budget process. The transition from the banking to the treasury system of budget execution is due to the development of market processes in the Russian economy, accompanied by the formation of a scattered mass of commercial banks. The Central Bank of the Russian Federation, focusing its efforts on issues of monetary circulation, significantly reduced the priority of budget execution issues. Bank accounting for budgetary funds was seriously weakened, and local commercial banks were removed from control over the use of budgetary funds.

Along with this, the legislative consolidation of the independence of budgets within the framework of the unified budget system of Russia freed local financial authorities from mandatory control over the correctness and targeted nature of the use of federal budget funds. In the field of execution of the federal budget in terms of revenues, the existing procedure was characterized not only by low efficiency in transferring revenues to the accounts of the federal budget, a long delay, incompleteness and discrepancies in the information provided by the Central Bank, but also by discrepancies in the distribution of incoming revenues between the federal budget and budgets of other levels.

In the field of federal budget expenditures, the current system has so far bore the imprint of an extremely centralized directive economy, since it allowed them to be fixed only at the stage of payment, i.e., when the opportunity to maneuver state financial resources had already been practically lost. Setting up accounting for budgetary funds in banks did not allow promptly obtaining information on cash expenditures and the transfer of these funds for their intended purpose, which means that they could effectively control these operations. Due to the separate accounting of ruble and currency positions, the principle of cash unity of the budget was violated.

The current mechanism for the use of federal financial resources was poorly adapted to modern economic conditions, was not able to ensure "transparency" of the budget and effective control over the targeted and rational use of budgetary funds, was burdened by a multi-stage nature, was characterized by low efficiency and fragmentation, did not allow determining the amount of cash expenditures and making reasonable the maneuver of state financial resources in the conditions of their scarcity, allowed for the possibility of their misuse. Therefore, the problem of making changes to the budget execution process, that is, the transition to the treasury system, has become urgent.

39. Types of managers of federal budget funds

The main manager of the federal budget funds - body of state power of the Russian Federation, which has the right to distribute federal budget funds among subordinate administrators and recipients of budget funds, determined by the departmental classification of federal budget expenditures.

The chief manager of the budget funds of the constituent entity of the Russian Federation, local budget funds - body of state power of the subject of the Russian Federation, a local self-government body, a budgetary institution, having the right to distribute budgetary funds among subordinate managers and recipients of budgetary funds of a constituent entity of the Russian Federation, local budgetary funds, determined by the departmental classification of expenditures of the corresponding budget.

Powers of the chief manager of budgetary funds:

- may be authorized by the Government of the Russian Federation to represent the state side in agreements on the provision of budgetary funds on a repayable basis, state or municipal guarantees, budget investments;

- determines 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;

- approves estimates of income and expenses of subordinate budgetary institutions;

- draws up a budget list, distributes the limits of budget obligations to subordinate managers and recipients of budget funds and executes the corresponding part of the budget;

- exercises control over the recipients of budgetary funds in terms of ensuring the targeted use of budgetary funds, their timely return, reporting, fulfillment of tasks for the provision of state or municipal services;

- acts in court on behalf of the treasury of the Russian Federation on claims provided for in the RF BC, etc.;

Manager of budgetary funds - a public authority or a local self-government body that has the right to distribute budgetary funds among subordinate recipients of budgetary funds.

The manager of budgetary funds may be authorized by the Government of the Russian Federation to represent the side of the state in agreements on the provision of federal budget funds on a repayable basis, state guarantees, and budgetary investments.

The manager of budgetary funds draws up a budget list, distributes the limits of budgetary obligations among subordinate recipients of budgetary funds and sends them to the body executing the budget; determines tasks for the provision of state or municipal services for recipients of budgetary funds, taking into account the standards of financial costs; approves estimates of income and expenses of subordinate budgetary institutions; exercises control over the use of budgetary funds by subordinate recipients of budgetary funds, etc.

State-financed organization - an organization created 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, technical or other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of the state extra-budgetary fund on the basis of income estimates and expenses.

Managers are responsible for:

- targeted use of budgetary funds allocated to them;

- reliability and timely submission of established reporting and other information related to the execution of the budget;

- timely preparation of a budget list and limits of budget obligations for subordinate recipients and managers of budget funds, etc.

40. Report on the execution of the federal budget

The annual report on the execution of the budget is submitted by the executive body of general competence to the representative body and the relevant control body, as well as to the Federal Treasury. The annual report must be reviewed on a mandatory basis by the representative authority of the appropriate level. The RF BC provides two solutions representative bodies in this case:

- approval of the report;

- rejection of the report.

At the level of the Russian Federation, these acts are prepared by the Government of the Russian Federation - a draft federal law on the report on budget execution. The report on the execution of the federal budget is submitted to the State Duma at the same time with the following documents and materials:

- a report on spending the funds of the reserve fund of the Government of the Russian Federation and the reserve fund of the President of the Russian Federation;

- a report of the Ministry of Finance of the Russian Federation and other authorized bodies on the provision and repayment of budget loans, budget credits;

- the report of the Ministry of Finance of the Russian Federation and other authorized bodies on the provided state guarantees;

- report on internal and external borrowings of the Russian Federation by types of borrowings;

- a report on income received from the use of state property;

- consolidated reports on the implementation of planned targets for the provision of state and municipal services;

- consolidated reporting estimates of income and expenditure of budgetary institutions for the main managers of budgetary funds;

- the register of federal state property on the first and last day of the reporting financial year;

- a report on the state of external and internal debt of the Russian Federation on the first and last day of the reporting financial year;

- a report of the Federal Treasury on cases considered and penalties imposed for violations of budget legislation. In addition, the RF BC stipulates that the representative bodies have the right to evaluate the activities of the bodies executing the budget.

Accounts Chamber of the Russian Federation conducts an audit of the report on the execution of the federal budget for the reporting financial year and prepares an opinion on the report of the Government of the Russian Federation on the execution of the federal budget within 4,5 months after the Government of the Russian Federation submits the said report to the State Duma, using the materials and results of the audits. The State Duma considers the report on the execution of the federal budget within one and a half months after receiving the conclusion of the Accounts Chamber of the Russian Federation.

When considering a report on the execution of the federal budget, the State Duma hears:

- report of the head of the Federal Treasury on the execution of the federal budget;

- Report of the Minister of Finance on the execution of the federal budget;

- report of the Prosecutor General of the Russian Federation on compliance with the law in the field of budget legislation;

- the conclusion of the Chairman of the Accounts Chamber of the Russian Federation.

At the suggestion of the Chairman of the State Duma or on their own initiative, the Chairman of the Constitutional Court of the Russian Federation, the Chairman of the Supreme Arbitration Court of the Russian Federation, the Chairman of the Supreme Arbitration Court of the Russian Federation may speak or present reports with an analysis of cases considered during the reporting financial year related to violations of budget legislation.

If the report is rejected, the following measures can be taken: the materials can be transferred to the prosecutor's office, the relevant officials can be held accountable, and the issue of no confidence in the Government can also be raised.

Based on the results of consideration of the report on the execution of the federal budget and the conclusion of the Accounts Chamber of the Russian Federation, the State Duma takes one of the following decisions:

- on the approval of the report on the execution of the federal budget;

- on the rejection of the report on the execution of the federal budget.

41. The concept, classification and basics of legal regulation of target state and local funds

Trust funds - this is a special form of formation, distribution and use of funds for special purposes to ensure the financing of specific activities of the state, municipalities and various departments. The main among them are target budget and off-budget funds, target funds of the Government of the Russian Federation and the governments of the constituent entities of the Russian Federation, as well as sectoral (departmental) funds. Common to all trust funds are the following traits:

- they have a strictly defined purpose of creation and functioning. As a rule, such a goal can be pensions, social insurance, financing of medical care for the population, maintaining priority industries, providing food for the Far North, etc.;

- they have the right to create only the competent state and municipal bodies. In this, targeted state and local monetary funds differ from non-state targeted monetary funds acting in the form of non-profit organizations;

- their legal status is regulated (in addition to the RF BC) either by the Regulations on a specific fund, or by the main financial and planning act of the appropriate level (law; decision on the budget for the current financial year).

These funds can be classified on various grounds:

- on the legal basis of education - formed on the basis of federal laws (Pension Fund of the Russian Federation, Social Insurance Fund, Compulsory Medical Education Fund, etc.), decrees of the President of the Russian Federation, laws of the constituent entities of the Russian Federation, by-laws of the constituent entities of the Russian Federation, decisions of local authorities;

- according to the form of ownership - into state (federal and regional) and municipal;

- by the time of operation - into permanent and temporary;

- for the intended purpose - for economic, research, environmental, social, etc.;

- for the bodies that create them and (or) exercise control over their activities - for the formation of representative or executive authorities;

- in connection with the budget - for budgetary (within the budget) and extrabudgetary (outside the budget, having an independent governing body);

- by the territorial level of functioning - into federal, subjects of the Federation, local (municipal).

Extrabudgetary funds can be created at various levels. Thus, compulsory medical insurance funds are formed at the federal and regional levels. Subjects of the Russian Federation may create their own territorial state non-budgetary funds. Representative bodies of local self-government can also create their own targeted off-budget funds.

Industry extra-budgetary funds can be created at the federal and regional levels. Trust funds of the Government of the Russian Federation and governments (administrations) of the constituent entities of the Russian Federation are created respectively at the federal and regional levels. As for the budget trust funds, they are created at all territorial levels.

The legal status of trust funds is regulated by a significant number of regulations. A special place among them is occupied by laws or decisions on budgets at various levels. They already pay attention to targeted budget funds. Federal laws are devoted mainly to the legal status of extrabudgetary funds. Decrees of the Government and decrees of the President of the Russian Federation regulate financial relations regarding the formation and use of trust funds of the Government, as well as sectoral off-budget funds.

42. Legal regime of target budget funds

Target budget funds - these are centralized monetary funds formed annually within the framework of the state and local budgets, the funds of which are used strictly for the intended purpose. The term of these trust funds can be extended, but for this they must be included in the next year's budget. The main source of legal regulation of target budget funds is the annually adopted law (or the decision of the local government) on the budget for the current year. However, the activities of some of them are also regulated by the regulation on the relevant fund, approved by the executive authority. We are talking about those budget funds that are created within the framework of the budget over several years.

Features of target budget fundsare usually:

- short-term operation (financial year);

- creation within the budget of the appropriate level;

- education at the expense of obligatory payments of legal entities and individuals (tax and non-tax);

- the use of funds for strictly defined purposes, enshrined in the law (decision) on the budget for the current year (as a rule, to support state and socially important spheres of life, sectors of the economy, economy, etc.).

For the federal budget of Russia in the conditions of market relations, these funds have become characteristic since 1993. Within the framework of the federal budget of 1993, such target budget funds were formed as the Social Support Fund for Northerners; Entrepreneurship Support Fund, etc. In addition, reserve funds and financial support funds, etc. were formed. Although these funds do not have a sectoral character, they conditionally also belong (since they were created within the budget) to budget trust funds. These funds are intended to finance contingencies in the financial year.

The peculiarities of the budget trust funds formed in the period from 1995 to 2000 was that most of these funds previously had the status of extra-budgetary ones. The process of consolidation (inclusion) of extra-budgetary funds in the budget was due to the tasks of eliminating the dispersal of state and municipal funds among numerous extra-budgetary funds in the context of a chronic budget deficit, strengthening control over the spending of state (municipal) funds and including them in budget revenues and expenditures used for national needs.

The Stabilization Fund was first formed in 2004 and represents a part of the federal budget funds generated by the excess of the oil price over the base one and 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. Like reserve funds, this fund can conditionally be attributed to the budget target funds.

In accordance with the amendments made to the Budget Code of the Russian Federation in 2005, the following permanent budget funds are created for the first time: the federal compensation fund - to provide subventions for the fulfillment of expenditure obligations of constituent entities of the Russian Federation and (or) municipalities in cases where their financial support is carried out in accordance with with the law at the expense of subventions from the federal budget; regional fund for financial support of settlements; regional fund for financial support of municipal districts (urban districts); in addition, in order to financially ensure the execution of certain state powers by local governments, a regional compensation fund is being created.

43. Legal regime of state and local off-budget funds

Target off-budget funds are used to implement the financial policy of the state and municipalities. They represent the financial resources of the state and municipalities, separated by intended use, used to solve their tasks and functions. The sources of their formation are mandatory payments, voluntary payments, and in cases expressly provided for by law, appropriations from the budget, etc. The norms of the RF BC that define state social funds as part of the budget system are quite contradictory.

The main legal sources regulating the activities of state and municipal non-budgetary funds are: the Constitution of the Russian Federation, the Budget Code of the Russian Federation. In addition, there are Federal Laws No. 131-FZ "On the General Principles of Local Self-Government Organizations in the Russian Federation", "On the Financial Basis for Local Self-Government in the Russian Federation", as well as provisions on specific non-budgetary funds.

The RF BC establishes the principles of formation, spending, management of off-budget funds, the procedure for compiling, approving their budgets, as well as compiling and approving reports on their implementation. These norms apply to state social non-budgetary funds (Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal and territorial compulsory medical insurance funds).

Pension Fund of the Russian Federation (hereinafter referred to as PFR) was formed in accordance with the Law of the Russian Federation "On State Pensions in the Russian Federation" for the purpose of state management of the finances of pension provision.

The PFR is responsible for organizing and maintaining individual (personalized) records of insured persons in accordance with the Federal Law of April 1, 1996 No. 27-FZ "On individual (personalized) records in the system of compulsory pension insurance". The FIU carries out interstate and international cooperation of Russia on issues within its competence, participates in the development and implementation of international treaties and agreements on pensions and benefits, etc.

The sources of PFR funds formation are mandatory and voluntary payments. From January 1, 2001, contributions credited to the PFR were paid as part of the unified social tax.

The Social Insurance Fund of the Russian Federation, in accordance with the Decree of the President of the Russian Federation, it acquired the status of a specialized financial and credit institution under the Government of the Russian Federation. The sources of legal regulation of its activities are currently: the RF BC, federal laws on social insurance, as well as the Regulations on the Social Insurance Fund of the Russian Federation. The purpose of its creation - ensuring state guarantees in the social insurance system and increasing control over the correctness and efficiency of spending funds. The Fund manages the means of state social insurance. The sources of formation of the funds of the Social Insurance Fund are mandatory and voluntary payments and other receipts.

The federal and territorial compulsory medical insurance funds were established in accordance with the Law of the Russian Federation dated June 28, 1991 No. 1499-I "On the medical insurance of citizens in the Russian Federation". They operate on the basis of the provisions of the Charter of the Federal Compulsory Medical Insurance Fund and the Regulations on the Territorial Compulsory Medical Insurance Fund. The purpose of their creation - accumulation of financial resources to ensure the stability of the state system of compulsory medical insurance. The funds are created at two levels: federal and regional (subjects of the Russian Federation). This was done in order to equalize the conditions for ensuring the financing of compulsory health insurance programs.

44. Legal regime of trust funds of the Government of the Russian Federation

Trust funds of the Government of the Russian Federation and the governments (administrations) of the constituent entities of the Russian Federation are created in pursuance of budget laws and, as a rule, at the expense of budgetary funds, economic monetary funds that are intended to promote the fulfillment of state tasks for the development of certain sectors of the economy, small business, fundamental scientific research.

Specific features:

- they are created by the Government of the Russian Federation or the governments (administrations) of the constituent entities of the Russian Federation in pursuance of the adopted laws on the budget for the corresponding financial year or by virtue of other regulations, as well as at their own discretion;

- one of the main sources of financing of these funds are budget allocations;

- they have a strictly defined purpose of creation and operation;

- the legal regime of these funds, as a rule, is determined by the provisions approved by the by-laws.

At present, among the most important funds of the Government of the Russian Federation relate:

1) The State Conversion Fund, established on the basis of a decree of the Government of the Russian Federation to finance the costs associated with the reorientation of production capacities, as well as the scientific and technical potential and labor resources of defense industry enterprises and organizations from military to civilian needs. The main objectives of the Fund are: to promote the state policy in the field of the conversion of the defense industry and scientific, technological and production potentials for the development and production of civilian products, as well as to ensure the competitive selection of conversion programs to be financed with the support of the Fund and control over their implementation. The funds of the conversion fund are provided to finance the programs of enterprises and organizations for a period of up to 3 years with the payment of interest in the amount determined by the legislation of the Russian Federation for the corresponding financial year. To provide funds, conversion programs undergo an examination and competitive selection;

2) The Federal Fund for the Support of Small Business, created in pursuance of the Federal Law "On State Support for Small Business in the Russian Federation" on the basis of the Decree of the Government of the Russian Federation "On the Federal Fund for the Support of Small Business". The main purpose of the Fund's activity is financial support of the Federal Program of State Support for Small Business, participation in the financing of regional (interregional) programs, as well as projects and activities aimed at supporting and developing small business. Its main areas of activity are:

- assistance in the formation of market relations on the basis of state support for small business and the development of competition, the implementation of targeted programs, projects and activities in the field of small business;

- participation in the competitive selection and implementation of federal, regional (interregional), sectoral (intersectoral) and municipal programs for the development and support of small business;

- implementation of financial support for innovative activities of business structures, etc.

Currently, the general list of trust funds of the Government of the Russian Federation includes more than 10 funds, including the Russian Humanitarian Science Foundation, the Russian Foundation for Basic Research, the Federal Fund for Industrial Innovation, the Fund for Support of Compatriots Abroad "Russians", etc. At the regional level, similar target funds of governments (administrations) of subjects of the Russian Federation.

45. The concept of state revenues, their types

Government revenue - this is a part of the country's national income, circulated in the process of its distribution and redistribution through various types of cash receipts into the ownership and disposal of the state in order to create the financial base necessary to fulfill its tasks of implementing socio-economic policy, ensuring the defense and security of the country, as well as for the functioning of government agencies.

Government revenues are credited to various state funds: federal and regional budgets, off-budget target state funds, part remains at the disposal of state enterprises.

Legislation and other legal acts based on constitutional norms determine the types of state revenues, their system, legal regime.

Various types of state revenues are combined into a certain system. Government revenue system - this is a set of various types of cash payments (receipts) directed to the ownership and disposal of the state, based on the unified basic legal principles of its formation and functioning and having its own objectively determined structure.

The current system of state revenues in the Russian Federation is characterized by principle of unity. It is expressed in the fact that federal legislation defines the types of state and local revenues, the principles of their distribution between the Federation, its subjects and municipalities.

The sources and types of government revenues, as well as the significance of each of them, depend on the economic system of the country. The fundamental norms for the formation of the composition of state revenues are the norms of the Constitution of the Russian Federation, which fix the diversity of forms of ownership as the basis of the economic system, providing them with equal protection from the state, guarantees of the property of citizens created as a result of their participation in social production, running their own economy, obtaining other income on the terms not contrary to law.

Composing a single system, state and local revenues are classified into groups. Thus, the classification of state revenues on a socio-economic basis gives the most complete picture of their sources, the relationship of revenues with various forms of ownership, and the effectiveness of the latter in the formation of state revenues. In accordance with this feature, in the revenue system of the state of formations, the following revenues can be distinguished:

- from the state economy, formed mainly as a result of the production activities of state enterprises, as well as from the use of property and natural resources of the state of formations (at the same time, the income (profit) received is partially credited to the budget system and at the same time remains at the disposal of enterprises);

- from joint ventures, from foreign enterprises and organizations operating on the territory of the Russian Federation;

- from the personal income of citizens.

According to the territorial level, incomes are divided into:

- federal;

- regional;

- local.

Depending on the legal features and legal form of the state, tax и non-tax revenues.

Given the order of formation and use of public revenues, they can be divided into two groups: centralized and decentralized revenues. Decentralized government revenues - these are the incomes of state enterprises, other organizations, which, after paying taxes and fulfilling other obligations, remain at their direct disposal and are used by them independently for production and social needs.

46. ​​The concept of taxes and fees, the role of taxes in the Russian Federation

Taxes in the financial and legal aspect - these are mandatory and in legal form individually gratuitous payments of organizations and individuals, established within their competence by representative bodies of state power or local self-government for enrollment in the budget system (or in cases specified by law - extra-budgetary state and municipal trust funds) with the determination of their size and payment terms.

Tax means obligatory, individually gratuitous payment collected from organizations and individuals in the form of alienation of funds belonging to them on the right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities.

Taxes also contain great opportunities for regulating socio-economic processes in the country by the state. Taxes can be used to regulate the processes of production and consumption, the level of income of the population. Taxes can be an element of a mechanism that regulates demographic and environmental processes, youth policy, and other social phenomena.

Signs of taxes:

- imperative-mandatory character;

- individual gratuitousness;

- monetary form;

- public and non-target nature of taxes.

Let's consider these features in more detail.

Mandatory character. Tax payment is a constitutional and legal obligation, not a charitable contribution. The taxpayer is not entitled to refuse to fulfill the tax obligation. This tax payments differ from such a type of budget revenues as gratuitous transfers, provided for in Article 41 of the RF BC.

Individually gratuitous nature. The payment of tax does not give rise to a counter obligation of the state to perform specific actions in favor of this personally determined taxpayer.

This feature distinguishes taxes from fees that are partially reimbursable. The payment of the fee implies counter actions of the state in the interests of the taxpayer. This may be the issuance of a license, the granting of the right to trade or parking vehicles, the provision of justice, the performance of registration or other legally significant actions. An individual associates the achievement of certain benefits with the payment of the fee. Having paid the fee, the taxpayer has the right to demand that the state take appropriate actions, including through the courts.

money character. Historically, the needs of states and other participants in legal relations in the pre-capitalist era were met in the form of barter.

The Tax Code of the Russian Federation defines tax as an exclusively monetary payment levied on organizations and individuals. Payment of taxes is made in cash or non-cash form. The means of payment is the currency of the Russian Federation. As an exception, in accordance with paragraph 3 of Article 45 of the Tax Code of the Russian Federation, foreign organizations, individuals who are not tax residents of the Russian Federation, as well as in other cases provided for by federal laws, the obligation to pay tax may be performed in foreign currency.

Public non-target character. Tax payments are an unconditional attribute of the state, without which it cannot exist. It is taxes and fees that make up the vast majority of revenue sources of the state and municipalities (sometimes up to 90%). As pointed out by the Constitutional Court of the Russian Federation, the payment of tax payments is intended to provide for the expenses of public authorities.

In foreign literature, the functions of taxes include:

- financing of state expenses;

- redistribution of state revenues in favor of the poorest citizens;

- non-economic regulation of production in order to increase its efficiency.

47. Functions of taxes

Tax functions - these are ways to achieve certain goals as a result of the functioning of the taxation system.

In the conditions of developed market relations, taxes have several functions, the main of which are fiscal and regulatory.

With the help of the fiscal function, the central monetary fund of the state is formed. Through the fiscal function, the main purpose of taxes is realized - the formation of the financial resources of the state. With the development of market relations, its importance increases. The fiscal function of taxes, forming state financial resources, creates objective conditions for state intervention in the economy and this determines the regulatory functions of taxes.

The regulatory function is manifested in the economic coercion of the state, when by maneuvering tax rates, fines, changing the conditions of taxation, the state influences the behavior of economic entities - individuals, legal entities, and in general - on the investment process, production growth rates, etc. Some authors within the framework of the regulatory function, such subfunctions of taxes as incentive, disincentive, reproduction are distinguished.

Incentive subfunction - is manifested through tax incentives that allow creating a favorable tax regime for certain categories of taxpayers.

Destimulating subfunction - is implemented through an increase in tax rates in order to limit certain types of activities that are not encouraged by the state.

Reproductive subfunction - consists in using the funds collected in the form of taxes to restore the resources used.

In some publications there are references to the control function of taxes. However, a number of authors draw attention to the fact that the control function is performed not by the taxes themselves, but by the relevant state bodies. Taxes as obligatory fiscal payments by themselves cannot control anything.

In the context of the transition to market relations in the Russian Federation, taxes have become the main source of income for budgets of all levels. In this regard, the issues of legal regulation of taxation are among the most relevant in the economic and social life of the Russian state. Therefore, tax law as one of the divisions (sub-sectors) of financial law becomes its largest component with the prospect of further development.

Taxes - one of the oldest economic instruments used in society. They appeared along with the emergence of the state and were used by it as the main source of funds for the maintenance of state authorities and material support for the performance of their functions. With all the changes taking place in the process of development of human society and the state, the main purpose of taxes as a source of funds that ensure the functioning of the state has been preserved, although their role has become more ambiguous.

The Tax Code of the Russian Federation combines fees and state duty together with taxes into a single system. These payments are different from taxes. To a certain extent, some of them are of a reimbursable nature: they are a payment either for services or for permission to do some kind of activity, etc., provided by the competent state bodies and local governments. Such payments are usually one-time. Taxes, in contrast to them, are characterized by the regularity of payment if the taxpayer has an object of taxation established by law (property, income, etc.), they are subject to systematic payment to the treasury within the stipulated time.

48. Tax system of the Russian Federation

Taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable.

No one may be obligated to pay taxes and fees, as well as other contributions and payments that have the features of taxes or fees established by the Tax Code of the Russian Federation, not provided for by the Tax Code of the Russian Federation or established in a different manner than this is determined by the Tax Code of the Russian Federation.

When establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees should be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay.

All unremovable doubts, contradictions and ambiguities of legislative acts on taxes and fees are interpreted in favor of the taxpayer.

The Russian Federation establishes the following types of taxes and fees: federal, regional and local.

Federal taxes and fees (Article 13 of the Tax Code of the Russian Federation) taxes and fees are recognized, which are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation, unless otherwise provided by law. Federal taxes and fees include:

- value added tax;

- excises;

- personal income tax;

- unified social tax;

- corporate income tax;

- tax on the extraction of minerals;

- tax on inheritance or gift;

- water tax;

- fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

- government duty.

Regional taxes taxes are recognized that are established by the Tax Code of the Russian Federation (Article 14) and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the corresponding constituent entities of the Russian Federation, unless otherwise provided by law.

Regional taxes are introduced and terminated in the territories of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes.

Regional taxes include:

- corporate property tax;

- gambling business tax;

- transport tax.

When establishing regional taxes, the legislative bodies of state power of the constituent entities of the Russian Federation determine, in the manner and within the limits, the following elements of taxation: tax rates, the procedure and terms for paying taxes. Other elements of taxation for regional taxes and taxpayers are determined by the Tax Code of the Russian Federation.

Legislative bodies of state power of the subjects of the Russian Federation, by laws on taxes, in the manner and within the limits provided for by the Tax Code of the Russian Federation, may establish tax benefits, grounds and procedure for their application.

Local taxes taxes are recognized that are established by the Tax Code of the Russian Federation (Article 15) and regulatory legal acts of representative bodies of municipalities on taxes and are obligatory for payment in the territories of the relevant municipalities, unless otherwise provided by law (land tax and tax on property of individuals).

Local taxes are introduced and cease to operate in the territories of municipalities in accordance with the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities on taxes.

Federal, regional and local taxes and fees are canceled by the Tax Code of the Russian Federation.

Federal, regional or local taxes and fees that are not provided for by the Tax Code of the Russian Federation cannot be established.

Tax Code of the Russian Federation (Article 18) establishes special tax regimeswhich may provide for federal taxes not specified in the Tax Code of the Russian Federation, the procedure for establishing such taxes, as well as the procedure for the introduction and application of these special tax regimes, are determined.

Special tax regimes may provide for exemption from the obligation to pay certain federal, regional and local taxes and fees specified in the articles of the Tax Code of the Russian Federation.

49. The procedure for establishing taxes and fees

Establishment of a tax (fee) means the adoption by the legislative body of state power and representative bodies of local self-government, within their competence, of a decision to include a specific payment in the relevant territory in the system of taxes and fees as a source of budget revenues, indicating the circle of payers and the main elements of taxation.

A tax is considered established only when the taxpayers and elements of taxation are determined, namely:

- object of taxation;

- the tax base;

- taxable period;

- tax rate;

- the procedure for calculating tax;

- procedure and terms of tax payment.

When fees are established, their payers and taxation elements are determined in relation to specific fees.

The objects of taxation may be transactions for the sale of goods (works, services), property, profits, income, the cost of goods sold (works performed, services rendered) or another object that has cost, quantitative or physical characteristics, with the presence of which the taxpayer has tax legislation and fees binds the occurrence of the obligation to pay tax.

The taxpayer independently calculates the amount of tax payable for the tax period based on the tax base, tax rate and tax benefits. Terms of payment of taxes and fees are established in relation to each tax and fee. When paying a tax and a fee in violation of the deadline for payment, the taxpayer (payer of the fee) shall pay penalties. Taxpayers calculate the tax base at the end of each tax period based on the data of accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation. Tax is paid by a single payment of the entire amount of tax or in another manner (several payments). Payment of taxes is made in cash or non-cash form.

The tax base represents the cost, physical or other characteristics of the object of taxation. The tax rate is the amount of tax charges per unit of measurement of the tax base. The tax base and the procedure for determining it, as well as the tax rates for federal taxes and the amount of fees for federal fees, are established by the Tax Code of the Russian Federation.

Under tax period refers to a calendar year or other period of time in relation to individual taxes, after which the tax base is determined and the amount of tax payable is calculated. A tax period may consist of one or more reporting periods, following which advance payments are made.

Benefits for taxes and fees the advantages provided by certain categories of taxpayers and payers of fees provided by the legislation on taxes and fees are recognized in comparison with other taxpayers or payers of fees, including the possibility not to pay a tax or fee or pay them in a smaller amount.

Special tax regimes are established by the Tax Code of the Russian Federation and are applied in cases and in the manner provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees.

Special tax regimes include:

- taxation system for agricultural producers (single agricultural tax);

- simplified taxation system;

- taxation system in the form of a single tax on imputed income for certain types of activities;

- the system of taxation in the implementation of production sharing agreements.

50. The concept of tax law, its sources

Tax law - this is a set of financial and legal norms that regulate public relations for the establishment and collection of taxes from organizations and individuals credited to the budget system and, in the cases provided for, extra-budgetary state trust funds.

The composition of sources of tax law (as a sub-branch of financial law) determined by the principle of federalism and the action of local self-government in the country. The main sources of tax law are the Tax Code of the Russian Federation and other federal legislative acts, as well as the laws of the constituent entities of the Russian Federation adopted on their basis, acts of representative bodies of local self-government. All of them are based on constitutional norms that have fixed the initial provisions of tax law. The Constitution of the Russian Federation refers the establishment of general principles of taxation on the territory of the country to the joint jurisdiction of the Federation and its subjects. Issues of federal taxes and fees are within the jurisdiction of federal government bodies. Within the limits provided for by federal legislation, taxation issues on their territory are regulated by the constituent entities of the Russian Federation. Acts of local self-government bodies adopted on the basis of the legislation of the Russian Federation and subjects of the Russian Federation are valid on the territory of the corresponding municipality.

The sources of tax law also include international treaties (for example, treaties on the avoidance of double taxation and the prevention of tax evasion).

An exceptionally important role in shaping the sources of tax law was played by the Law of the Russian Federation of December 27, 1991 "On the Fundamentals of the Tax System in the Russian Federation" (now no longer in force). Its peculiarity was that it regulated tax relations in a comprehensive manner, defined the general, most significant provisions of tax law in a single normative act and was the predecessor of the Tax Code of the Russian Federation, part one of which was put into effect on January 1, 1999. This part of the Tax Code of the Russian Federation provides for general principles of taxation and fees; types of taxes and fees levied in the Russian Federation; the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees; the main principles of establishing taxes and fees of the constituent entities of the Russian Federation and local taxes and fees; the rights and obligations of taxpayers, tax authorities and other participants in relations regulated by the legislation on taxes and fees; forms and methods of tax control, etc.

The system of regulatory legal acts on taxes and fees includes the laws of the Russian Federation and its subjects, as well as decisions of representative bodies of local self-government. When changes are made to these acts, they do not have retroactive effect in cases of deterioration in the situation of payers of taxes and fees, and, on the contrary, when their situation improves, if this is expressly provided, such acts may have retroactive effect.

In specific cases provided for by law, taxation issues are regulated by decrees of the Government of the Russian Federation. However, these acts and acts of other executive authorities on issues related to taxation and fees cannot change or supplement the legislation on taxes and fees.

The Tax Code of the Russian Federation specifically highlights the legal acts of financial and tax executive authorities, bodies of state non-budgetary funds that directly ensure the implementation of the taxation process. These bodies issue orders, instructions and methodological guidelines binding on their departments on issues related to taxation and fees, which should contribute to the strict implementation of legislation on taxes and fees.

51. Tax legal relations, subjects of tax legal relations

Tax legal relations - these are public financial relations regulated by the norms of tax law arising from the establishment, implementation and collection of taxes from individuals and organizations.

Legal relations regarding the establishment and enforcement of taxes precede legal relations arising in connection with the collection of taxes. They involve state authorities of the Russian Federation, its constituent entities and local governments in accordance with the procedure for establishing taxes of different territorial levels provided for by law and the delimitation of the subjects of jurisdiction of the Russian Federation and constituent entities of the Russian Federation, as well as the legal status of municipalities, enshrined in the Constitution of the Russian Federation. In addition, in connection with them, legal relations arise between representative and executive authorities.

Taxes are implemented through tax legal relations that arise in connection with the collection of these taxes from individuals and organizations. The main content of the tax legal relationship in this case is the duty of the taxpayer to deposit a sum of money into the budget system or off-budget state (local) fund in accordance with the established rates and within the prescribed time limits, and the duty of the competent authorities is to ensure the payment of taxes.

Failure by taxpayers to fulfill their obligations entails material damage to the state or municipalities, limits their ability to implement their functions and tasks. Therefore, the legislation provides for strict measures of influence on persons who have committed such an offense.

The subjects of tax legal relations are: taxpayers, tax authorities and credit organizations - banks that accept and credit tax payments to the accounts of the respective budgets. They are the bearers of legal rights and obligations in these respects, i.e. subjects of tax law. In addition to taxpayers, the RF Tax Code names tax agents and tax collectors. Tax agents - these are persons who are responsible for calculating, withholding and transferring taxes to the appropriate budget (off-budget fund) (in particular, enterprises and institutions in relation to taxes from the wages of employees). Tax collectors can be state bodies, local self-government bodies, other authorized bodies and officials who receive tax funds from taxpayers and transfer them to the budget. The rights and obligations of tax collectors are subject to further legal regulation. Taxpayers - These are individuals or organizations that, in accordance with the Tax Code of the Russian Federation, are required to pay taxes.

The tax authorities are entrusted with the task of ensuring the receipt of taxes in the budget system and off-budget funds on time and in accordance with the established rates. This obligation is realized through a wide range of their rights and obligations.

An important role in the implementation of legislation on taxes and fees belongs to banks. In the field of taxation, banks fulfill their obligations to execute orders for the transfer of taxes and fees and decisions on the collection of taxes and fees. By virtue of this obligation, banks fulfill the order of the taxpayer or tax agent to transfer tax to the relevant budgets (off-budget funds), as well as the decision of the tax authority to collect tax at the expense of the taxpayer or tax agent in the order of priority established by civil legislation.

52. Taxes from legal entities. general characteristics

Mineral extraction tax payers (Chapter 26 of the Tax Code of the Russian Federation) recognizes organizations and individual entrepreneurs recognized as subsoil users in accordance with the legislation of the Russian Federation.

The objects of taxation of the mineral extraction tax are:

- minerals extracted from the subsoil on the territory of the Russian Federation on the subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation;

- minerals extracted from wastes (losses) of extractive industries, if such extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on subsoil;

- minerals extracted from the subsoil outside the territory of the Russian Federation, if this extraction is carried out in the territories under the jurisdiction of the Russian Federation on a subsoil plot provided to the taxpayer for use.

The tax base is defined as the value of extracted minerals, except for associated gas and combustible natural gas from all types of hydrocarbon deposits. The tax base for the production of associated gas and combustible natural gas from all types of hydrocarbon deposits is determined as the amount of minerals extracted in physical terms.

Gambling business taxpayers (Chapter 29 of the Tax Code of the Russian Federation) organizations or individual entrepreneurs engaged in entrepreneurial activities in the field of gambling are recognized.

The objects of taxation are:

- game table;

- slot machine;

- totalizator cash desk;

- bookmaker's office.

For each of the objects of taxation, the tax base is determined separately as the total number of relevant objects of taxation. The tax period is a calendar month.

Corporate Property Tax (Chapter 30 of the Tax Code of the Russian Federation). It is put into effect in accordance with this Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation and from the moment it comes into force it is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

The taxpayers are:

- Russian organizations;

- foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning real estate on the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation.

The object of taxation for Russian organizations is movable and immovable property recorded on the balance sheet as fixed assets in accordance with the established accounting procedure.

The object of taxation for foreign organizations operating in the Russian Federation through permanent representative offices is movable and immovable property related to fixed assets.

VAT payers are (Chapter 21 of the Tax Code of the Russian Federation):

- organizations;

- individual entrepreneurs;

- persons recognized as taxpayers of value added tax in connection with the movement of goods across the customs border of the Russian Federation.

The following transactions are recognized as objects of taxation:

- sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (the results of work performed, the provision of services) under an agreement on the provision of compensation or innovation, as well as the transfer of property rights;

- transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation) when calculating corporate income tax;

- performance of construction and installation works for own consumption;

- Import of goods into the customs territory of the Russian Federation.

54. Corporate income tax

Income tax (Chapter 25 of the Tax Code of the Russian Federation)in the form of taxation is a direct tax. Taxpayers - Russian organizations, as well as foreign organizations operating in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation (Article 246 of the Tax Code of the Russian Federation). Object of taxation - income received by the taxpayer. The profit of Russian organizations is understood as income reduced by the amount of expenses incurred. The profit of foreign organizations operating in the Russian Federation through permanent representative offices is the income received through the named representative office, reduced by the amount of expenses incurred. For other foreign organizations, income is income received from sources in the Russian Federation.

The Tax Code of the Russian Federation fixes the procedure for determining income and provides a detailed list (classification) of income subject to taxation. These include:

- income from the sale of goods (works, services) and property rights;

- non-operating income. Sales revenue - this is the proceeds from the sale of goods (works, services) both of own production and previously purchased, proceeds from the sale of property rights. Non-operating income is income: from equity participation in other organizations; amounts in the form of fines, penalties and (or) other sanctions recognized by the debtor or payable by the debtor on the basis of a court decision for violation of contractual obligations, etc.

Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided into expenses related to production and sale, and non-operating expenses. To the first are: material costs (costs for the purchase of raw materials and materials); labor costs; the amount of accrued depreciation; other expenses - to ensure normal working conditions and safety measures, fire safety, etc.

Non-operating - these are justified costs for carrying out activities not directly related to production and (or) sales, for example, the costs of maintaining the property transferred under a lease (leasing) agreement (including depreciation on this property). The tax base of income tax is the monetary expression of profit.

Tax rates depend on the status of the taxpaying organization and the type of income received in the following amounts: 24, 20, 15, 10, 6 and 0%. Basic tax rate - 24%. This rate has been distributed since 2004 between the budgets of different levels in the following shares: to the federal budget - 5%; to the budgets of the constituent entities of the Russian Federation - 17%; to local budgets - 2%. The rate of 20% is set on the income of foreign organizations not connected with activities in Russia through a permanent establishment (with the exception established by the Tax Code). A rate of 10% - from income from the use, maintenance or lease (freight) of ships, aircraft or other vehicles in connection with the implementation of international transportation. Rates of 6 and 15% are applied to dividends, and rates of 0 and 15% are applied to income from operations with certain types of debt obligations.

The tax period for income tax is a calendar year. Within the framework of the tax period, reporting periods are established - a quarter, half a year and nine months of a calendar year. As a general rule, income tax is paid no later than the deadline set for filing tax returns, that is, no later than 28 days from the end of the reporting period. Detailed terms and procedure for paying income tax (including in the form of advance payments) are established by the Tax Code of the Russian Federation.

55. Taxes from individuals. General provisions

Inheritance or gift tax is federal tax. Payers are individuals who accept on the territory of the Russian Federation property that passes into their ownership by inheritance or donation on the basis of a certificate of inheritance or a donation agreement, notarized. The objects of taxation are: residential houses, apartments, dachas, garden houses in gardening associations, cars, motorcycles, motor boats, boats, yachts, other vehicles, antiques and art, jewelry, household items made of precious metals and precious stones and scrap such products, share accumulation in housing construction, garage construction and dacha construction cooperatives, amounts on deposits in banking institutions and other credit institutions, funds on nominal privatization accounts of individuals, the cost of property and land shares (shares), currency values and securities in their value terms. The taxation of property that passes by inheritance differs from that of property that passes by way of donation. These differences relate to the non-taxable part (value) of property, rates, composition of taxpayers, benefits. More "soft" taxation is established in relation to inherited property. The obligation to pay tax on inherited property is established when it exceeds the value of 850 times the minimum monthly wage established by law, and property transferred as a gift - 80 times the minimum monthly wage. Tax is levied on the excess of the quoted value. When inheriting, tax rates depend on the value of the inherited property and the status of the heir (Articles 1110-1185 of the Civil Code of the Russian Federation) and range from 5 to 40% of the value of the property. A similar principle of taxation is applied to property transferred as a gift. Taxpayers in this case are divided into two subgroups: a) children, parents and b) other individuals. Children and parents are required to pay a tax in the amount of 3% of the value of property transferred as a gift, exceeding 80 times the minimum wage, and other individuals - 10%. Tax rates increase depending on the value of the property. The maximum rates are set for property exceeding 2550 times the minimum wage, namely: for children and parents - in the amount of 176,1 times the minimum wage plus 15% of the value of the property exceeding 2550 times the minimum wage, for others individuals - 502 times the minimum wage plus 40%.

The tax exemptions are as follows. The following are exempt from tax: property that passes by way of inheritance or gift to a spouse; residential houses (apartments) and share savings, if the heirs (the donee) lived in these houses (apartments) together with the testator (donor) on the day of the opening of the inheritance or execution of the contract (donation), etc. Residential houses and vehicles passing into order of inheritance for disabled people of the first and second groups; vehicles passing in the order of inheritance to members of the families of servicemen who have lost their breadwinner.

The tax is calculated by the tax authorities on the basis of documents provided to them by notaries, as well as by officials authorized to perform notarial acts. The taxpayer pays the tax on the basis of a payment notice given to him by the tax authority.

Tax on property of individuals will be discussed in more detail below, and personal income tax will be discussed in the next question.

56. Personal Income Tax

Taxpayers of personal income tax (Chapter 23 of the Tax Code of the Russian Federation) recognizes individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation who are not tax residents of the Russian Federation. The object of taxation is income received by taxpayers:

- from sources in the Russian Federation and (or) from sources outside the Russian Federation - for individuals who are tax residents of the Russian Federation;

- 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.

Calculation and payment of tax produced by the following taxpayers: based on the amounts of remuneration received from individuals who are not tax agents, on the basis of concluded civil law contracts, including income from employment contracts or lease agreements for any property; based on the amounts received from the sale of property owned by these persons on the basis of ownership; tax residents of the Russian Federation receiving income from sources located outside the Russian Federation - based on the amounts of such income; receiving other income, upon receipt of which tax was not withheld by tax agents - based on the amounts of such income; receiving winnings paid out by the organizers of lotteries, sweepstakes and other risk-based games (including those involving the use of slot machines), based on the amounts of such winnings.

To income received by the taxpayer in kindin particular include:

- payment (in full or in part) for him by organizations or individual entrepreneurs of goods (works, services) or property rights, including utilities, food, recreation, training in the interests of the taxpayer;

- goods received by the taxpayer, works performed in the interests of the taxpayer, services rendered in the interests of the taxpayer free of charge;

- wages in kind.

Taxpayer's income received in the form of material benefit, are:

- material benefit received from savings on interest for the taxpayer's use of borrowed (credit) funds received from organizations or individual entrepreneurs, with the exception of material benefits received in connection with credit card transactions during the interest-free period established in the credit card agreement ;

- material benefit received from the acquisition of goods (works, services) in accordance with a civil law contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer;

- material benefit received from the acquisition of securities.

The tax period for personal income tax is a calendar year.

Tax rates are established by the Tax Code of the Russian Federation depending on the status of an individual as a taxpayer and on the type of income received. Their size can be 6, 13, 30 and 35%. The size of the main bet - 13 %. It does not depend and does not change either on the type of source or on the amount of income received. The rate of 35% is applied when receiving interest income on deposits in banks in excess of the amount calculated based on the refinancing rate of the Central Bank of the Russian Federation on ruble deposits. The rate of 30% - when receiving income by individuals who are not tax residents of the Russian Federation.

57. Personal property tax

This tax belongs to the group of local taxes. Its payers - individuals - owners of property recognized as an object of taxation, the latter include: residential buildings, apartments, summer cottages, garages and other buildings, premises and structures.

If the property recognized as an object of taxation is in the common shared ownership of several individuals, each of these individuals is recognized as a taxpayer in relation to this property in proportion to its share in this property, and if in the common joint ownership of several individuals, they bear equal responsibility for the execution tax liability. In this case, the payer of the tax may be one of these persons, determined by agreement between them. Until January 1, 2003, the objects of taxation also included helicopters, airplanes, motor boats and other water vehicles (now they are objects of taxation under the transport tax). Tax rates for buildings, premises and structures are established by regulatory legal acts of representative bodies of local self-government. They can 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: if the value of the property is up to 300 thousand rubles. the rate is up to 0,1%; and, accordingly, at a cost of 300 thousand to 500 thousand rubles. - from 0,1 to 0,3%, and over 500 thousand rubles. - from 0,3 to 2%. Taxes are credited to the local budget at the location of the object of taxation.

The law establishes tax breaks. So, the following are exempted from paying it: Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees; disabled people of groups I and II, disabled since childhood; participants in the Civil and Great Patriotic Wars, other military operations to defend the USSR from among the military; 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 Chernobyl disaster", and persons equated to them; 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 that have a total duration of military service of 20 years or more. In addition, the tax on buildings, premises and structures is not paid by: pensioners; citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities were fought; parents and spouses of military personnel and civil servants who died in the line of duty, etc.

The representative authorities of the constituent entities of the Russian Federation have the right to reduce the rates and establish additional tax benefits both for categories of payers and for individual payers. Local self-government bodies can provide tax benefits only to individual payers. The calculation of taxes is carried out by the tax authorities.

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. For a building, premises and structure that has passed by inheritance, tax is levied on the heirs from the moment the inheritance is opened.

The tax is paid by the owners in equal shares in two terms - no later than September 15 and November 15. Persons who are not involved in the payment of tax in a timely manner, pay it for no more than three previous years.

58. Target and general taxes for legal entities and individuals. General provisions

To target taxes of legal entities and individuals include: land tax (Chapter 31 of the Tax Code of the Russian Federation) and the unified social tax (Chapter 24 of the Tax Code of the Russian Federation). These types of taxes are distinguished depending on their use.

Common for legal entities and individuals is the so-called income tax (on corporate profits and personal income tax) - these issues were discussed above.

The following are recognized as UST taxpayers:

1) persons making payments to individuals:

- organizations;

- individual entrepreneurs;

- individuals who are not recognized as individual entrepreneurs;

2) individual entrepreneurs, lawyers.

The objects of taxation are payments and other remuneration accrued by taxpayers in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, the provision of services (with the exception of remuneration paid to individual entrepreneurs), as well as under copyright agreements, payments and other remuneration under labor and civil law contracts, the subject of which is the performance of work, the provision of services, paid by taxpayers in favor of individuals, income from entrepreneurial or other professional activities, minus the costs associated with their extraction.

The object of taxation does not include payments made under civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), as well as contracts related to the transfer of property (property rights) for use.

For taxpayers who are members of a peasant (individual) farm (including the head of a peasant (individual) enterprise), expenses actually incurred by the specified enterprise connected with the development of the peasant (individual) enterprise are excluded from income.

The date of making payments and other remuneration or receipt of income is determined by the date of accrual of payments and other remuneration in favor of the employee (individual in whose favor the payments are made); on the day of payment of remuneration to an individual in whose favor payments are made; the day of the actual receipt of the relevant income (for income from entrepreneurial or other professional activities, as well as other income related to this activity).

The amount of tax is calculated and paid by taxpayers separately to the federal budget, the social insurance fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the territorial compulsory medical insurance funds and is determined as the corresponding percentage of the tax base.

Tax base of taxpayers:

- the amount of payments and other remuneration accrued by taxpayers for the tax period in favor of individuals.

- the amount of payments and remuneration for the tax period in favor of individuals.

- the amount of income received by such taxpayers for the tax period, both in cash and in kind, from entrepreneurial or other professional activities, less the costs associated with their extraction. At the same time, the composition of expenses deductible for tax purposes by this group of taxpayers is determined in a manner similar to the procedure for determining the composition of expenses established for taxpayers of income tax.

The tax period is a calendar year. The first quarter, six months and nine months of a calendar year are recognized as tax reporting periods.

59. Land tax

The land tax is established by the Tax Code of the Russian Federation (Chapter 31) and the regulatory legal acts of the representative bodies of municipalities, is put into effect and ceases to operate in accordance with the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities and is obligatory for payment on the territories of these municipalities.

taxpayers tax organizations and individuals are recognized as possessing land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession.

Organizations and individuals are not recognized as taxpayers in relation to land plots that they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement.

The object of taxation recognized 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 defined as the cadastral value of land plots. The cadastral value of a land plot is determined in accordance with the land legislation 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 basis of ownership or the right of permanent (unlimited) use.

Taxpayers - individuals who are individual entrepreneurs determine the tax base independently in relation to land plots used by them in entrepreneurial activities, on the basis of information from the state land cadastre on each land plot owned by them on the basis of ownership, the right of permanent (unlimited) use or the right of lifelong inherited possession.

The tax base for each taxpayer who is an individual is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities that maintain the state land cadastre, the authorities that register rights to real estate and transactions with it, and the authorities of municipalities.

Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities) and cannot exceed:

1) 0,3 percent in relation to land plots:

- classified as agricultural lands or as part of agricultural use zones in settlements and used for agricultural production;

- occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of a share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or provided for housing construction;

- provided for personal subsidiary farming, horticulture, horticulture or animal husbandry;

2) 1,5 percent in relation to other land plots.

It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot.

60. Transport tax

Transport tax is established by the Tax Code of the Russian Federation (Chapter 28 of the Tax Code of the Russian Federation) and the laws of the constituent entities of the Russian Federation on taxes and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

The object of taxation cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles duly registered in accordance with the legislation of the Russian Federation.

Not subject to taxation:

- oar boats, as well as motor boats with an engine capacity of not more than 5 horsepower;

- passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73,55 kW), received (purchased) through the social protection authorities in the manner prescribed by law;

- fishing sea and river vessels;

- passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations whose main activity is passenger and (or) cargo transportation;

- tractors, self-propelled combines of all brands, special vehicles (milk carriers, livestock carriers, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, maintenance) registered with agricultural producers and used in agricultural work for the production of agricultural products;

- vehicles owned by the right of economic management or operational management of federal executive authorities, where military and (or) equivalent service is provided for by law;

- wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

- planes and helicopters of air ambulance and medical service.

Legislative (representative) bodies of a constituent entity of the Russian Federation, when imposing a tax, determine:

- tax rate. The laws of the constituent entities of the Russian Federation establish tax rates depending on the engine power or gross tonnage of vehicles, categories of vehicles based on one horsepower of the vehicle engine power, one register ton of the vehicle or vehicle unit;

- procedure and terms of its payment. The tax is paid by taxpayers at the location of vehicles. Taxpayers that are organizations submit a tax declaration to the tax authority at the location of vehicles. A tax notice on the amount of tax payable shall be handed over to a taxpayer who is an individual by a tax authority no later than June 1 of the year of the tax period;

- tax reporting form. Information is submitted by the bodies that carry out the state registration of vehicles, according to the forms approved by the federal tax authority.

tax period recognized as a calendar year.

The tax base defined in relation to:

- vehicles with engines - as the engine power of the vehicle in horsepower;

- water non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons;

- water and air vehicles - as a vehicle unit.

61. Other general taxes for legal entities and individuals

According to the VK RF, the system of payments for the use of water bodies includes:

- payments regulated by the legislation on payment for the use of water bodies;

- payments regulated by the legislation on payment for land.

The first group of payments includes a fee for the use of water bodies (water tax) and a fee directed to the restoration and protection of water bodies (it was not collected independently, but was sent in the form of a part of the fee for the use of water bodies to the federal and regional funds for the restoration and protection of water bodies) .

The second group of payments consists of payment for water abstraction from water bodies for irrigation of reclaimed lands and payment for isolated water bodies.

taxpayers water tax recognized organizations and individuals engaged in special and (or) special water use in accordance with the legislation of the Russian Federation.

Objects taxation, the following types of use of water bodies are recognized as water tax:

- water intake from water bodies;

- use of the water area of ​​water bodies, with the exception of timber rafting in rafts and purses;

- use of water bodies without water intake for hydropower purposes;

- use of water bodies for the purpose of rafting in rafts and purses.

Are not recognized as objects of taxation:

- intake from underground water bodies of water containing minerals and (or) natural healing resources, as well as thermal waters;

- water intake from water bodies to ensure fire safety, as well as to eliminate natural disasters and the consequences of accidents;

- water intake from water bodies for sanitary, ecological and navigable releases;

- intake by sea vessels, vessels of inland and mixed (river-sea) navigation of water from water bodies to ensure the operation of technological equipment;

- water intake from water bodies and use of the water area of ​​water bodies for fish farming and reproduction of aquatic biological resources;

- use of the water area of ​​water bodies for navigation on ships, including small-sized watercraft, as well as for one-time landings (take-offs) of aircraft;

- and etc.

There are three types of water use that are not recognized as an object of taxation:

- water intake from water bodies for sanitary, ecological and navigable releases;

- use of the water area of ​​water bodies for conducting state monitoring of water bodies and other natural resources, as well as geodetic, topographic, hydrographic and search and survey work;

- use of water bodies for dredging and other works related to the operation of navigable waterways and hydraulic structures.

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.

tax period quarter is recognized.

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 the tax is the amount obtained by adding the tax amounts for all types of water use.

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.

62. Local taxes and fees. Features of local taxes and fees

The land tax and the tax on property of individuals (they were disclosed in previous questions) are established by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts on taxes and are obligatory for payment on the territories of the respective settlements (inter-settlement territories), urban districts unless otherwise provided by the Tax Code of the Russian Federation. The land tax and the tax on the property of individuals are introduced and cease to operate in the territories of settlements (inter-settlement territories), urban districts in accordance with the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts on taxes.

Local taxes in the federal cities of Moscow and St. Petersburg are established by the Tax Code of the Russian Federation and the laws of the said constituent entities of the Russian Federation on taxes, and are obligatory for payment in the territories of these constituent entities of the Russian Federation. Local taxes are introduced and cease to operate in the territories of the federal cities of Moscow and St. Petersburg in accordance with the Tax Code of the Russian Federation and the laws of these constituent entities of the Russian Federation.

When establishing local taxes, the representative bodies of municipalities (legislative bodies of state power of cities of federal significance) determine the following elements of taxation: tax rates, the procedure and terms for paying taxes. Other elements of taxation for local taxes and taxpayers are determined by the Tax Code of the Russian Federation.

Representative bodies of municipal formations (legislative bodies of state power of federal cities of Moscow and St. Petersburg) may establish tax benefits, grounds and procedure for their application by legislation on taxes and fees.

Information and copies of laws, other regulatory legal acts on the establishment, amendment and abolition of local taxes are sent by local governments to the Ministry of Finance of the Russian Federation and the federal executive body authorized for control and supervision in the field of taxes and fees, as well as to territorial tax authorities.

A regulatory legal act of municipal authorities on taxes and fees is recognized as not complying with the Tax Code of the Russian Federation if such an act:

- issued by a body that, in accordance with the Tax Code of the Russian Federation, does not have the right to issue such acts, or issued in violation of the established procedure for issuing such acts;

- cancels or restricts the rights of taxpayers, payers of fees, tax agents, their representatives or the powers of tax authorities, customs authorities, bodies of state non-budgetary funds established by the Tax Code of the Russian Federation;

- changes the content of the obligations of participants in relations regulated by the legislation on taxes and fees, determined by the Tax Code of the Russian Federation, other persons whose obligations are established by the Tax Code of the Russian Federation;

- prohibits the actions of taxpayers, payers of fees, tax agents, their representatives, permitted by the Tax Code of the Russian Federation;

- prohibits the actions of tax authorities, customs authorities, bodies of state off-budget funds, their officials, permitted or prescribed by the Tax Code of the Russian Federation;

- allows or permits actions prohibited by the Tax Code of the Russian Federation;

- changes the grounds, conditions, sequence or procedure established by the Tax Code of the Russian Federation for the participants in relations regulated by the legislation on taxes and fees, other persons whose obligations are established by the Tax Code of the Russian Federation;

- changes the content of the concepts and terms defined in the Tax Code of the Russian Federation, or uses these concepts and terms in a different meaning than they are used in the Tax Code of the Russian Federation;

- otherwise contradicts the general principles and (or) the literal meaning of the specific provisions of the Tax Code of the Russian Federation.

63. The concept and system of non-tax revenues of the state

Non-tax income differ from taxes in the peculiarities of the forms of payments and methods of bringing at the disposal of the state and municipalities, the content of the rights and obligations of payers, on the one hand, and public authorities, on the other, non-tax revenues of the state are incomes received from the use of state property and activities public authorities, payments of an equivalent and penalty nature, as well as funds raised on a voluntary basis.

Non-tax revenues can be not only mandatory, but also voluntary payments. In particular, on a voluntary basis, state lotteries are held, which serve as a source of state income, the issuance of state securities, the attraction of funds to state non-budgetary funds and institutions in the course of charitable activities, etc.

Non-tax payments of a mandatory nature, unlike taxes, are characterized by a certain compensation, since their collection is due to the granting to the payer of the right to carry out any activity or receive legally significant services (consular fees, fees for issued passports, fees for testing and stamping products made of precious metals), the right to use property (rental tax), etc. Moreover, these payments can have a designated purpose, that is, they can be spent on the object for the use of which they were not paid (payments for the use of natural resources). In addition to those mentioned above, non-tax revenues include punitive payments.

Non-tax revenues include the following: groups:

- income from the use of state-owned property (income from leasing state property; dividends on shares owned by the state, etc.);

- income from the sale of state-owned property (proceeds from the privatization of organizations; from the sale by the state of their land plots, production and non-production assets, vehicles, other equipment, apartments, shares, etc.);

- administrative fees and charges (executive fee; fees charged by the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation, other payments collected by state organizations for the performance of certain functions);

- penalties, compensation for damages (receipts for the production and sale of products manufactured with deviations from standards and technical specifications; sanctions for violation of the procedure for applying prices, for misuse of budgetary funds; administrative fines; amounts recovered from persons guilty of crimes and lack of material assets, etc.);

- income from foreign economic activity (receipts from centralized exports and other income from foreign economic activity; payment of interest on government loans provided to governments of foreign states; customs duties and fees, etc.).

Non-tax revenues are divided into three levels: federal, regional (subjects of the Russian Federation) and municipal (local).

Among non-tax revenues, there are payments (fees, duties, payments for the use of natural resources, etc.) that are close in some respects to taxes (compulsory payment, enrollment in the budget system, controllability of tax or, in appropriate cases, customs authorities). But they differ significantly from taxes in their reimbursable nature.

64. The concept and legal characteristics of insurance premiums to state extra-budgetary social funds

The main source of financial resources of state social non-budgetary funds are established specifically for enrollment in these funds. obligatory payments. The obligatory nature of such payments is due to the public goals of forming the state social non-budgetary funds themselves, as well as the content of the nationwide social programs developed and implemented with their help.

At the same time, at this stage, special mandatory insurance premiums - insurance premiums for compulsory pension insurance credited to the Pension Fund of the Russian Federation, and insurance premiums for compulsory social insurance against industrial accidents and occupational diseases credited to the Social Insurance Fund of the Russian Federation. The purpose of their introduction is to replenish the monetary resources of the off-budget funds under consideration. These contributions are paid on the basis of tariffs established in legislative acts.

In the legal aspect, insurance premiums to these funds are a type of mandatory payments levied from organizations and individuals at rates (tariffs), in the manner and within the time limits fixed in regulatory legal acts, in order to financially ensure the state-guaranteed rights of citizens to pensions, social insurance, social security in case of unemployment, health care and medical assistance, as well as ensuring the activities of the off-budget funds themselves.

Thus, the system of sources of state social non-budgetary funds established by the current financial legislation can currently include not only mandatory tax payments, but also other mandatory payments that have the status of mandatory insurance premiums, the procedure and features of the application of which are established in laws regulating specific types compulsory insurance.

Unified social tax (UST) as a source of formation of state social non-budgetary funds began to be used from the moment the second part of the Tax Code of the Russian Federation was put into effect. UST is a federal tax, therefore it is applied throughout Russia. It is credited in shares determined by law to the federal budget and two off-budget funds (the State Social Insurance Fund of the Russian Federation, compulsory medical insurance funds in the Russian Federation). The UST does not change the method of formation and use of extra-budgetary funds. They continue to be formed by the insurance method.

Insurance contributions and compulsory pension insurance are an independent source of income for the PFR. These contributions are individually compensatory mandatory payments that are paid to the PFR budget and whose personal purpose is to ensure the right of a citizen to receive a mandatory pension insurance pension in an amount equivalent to the amount of insurance premiums recorded on his individual personal account. In this case, these payments will not be insurance payments in their pure form, since they simultaneously have the features of both taxes and fees.

Insurance premiums for compulsory insurance against accidents at work and occupational diseases are a mandatory payment for compulsory social insurance against accidents at work and occupational diseases, calculated on the basis of the insurance tariff, a discount (surcharge) to the insurance tariff, which the insured is obliged to pay to the insurer.

65. Rights and obligations of taxpayers (payers of fees)

In the list of obligations of taxpayers of the Tax Code of the Russian Federation (Article 21), he singled out two groups: obligations common to organizations and individuals and additional obligations of taxpayers - organizations and individual entrepreneurs.

The first group includes the following responsibilities of taxpayers:

- pay legally established taxes;

- register with the tax authorities, if such an obligation is provided for by the Tax Code of the Russian Federation;

- to conduct in the prescribed manner. Taxpayers - organizations and individual entrepreneurs, in addition to those listed, are obliged to report to the tax authority at the place of registration: on the opening or closing of accounts - within ten days; on all cases of participation in Russian and foreign organizations - no later than one month from the date of commencement of such participation; about all separate subdivisions created on the territory of the Russian Federation - no later than one month from the date of their creation, reorganization or liquidation; on declaring insolvency, liquidation or reorganization - no later than three days from the date of such decision; about changing his location or place of residence - no later than ten days from the date of such change.

Given the differences between taxes and fees, the Tax Code of the Russian Federation does not equate the obligations of taxpayers with the obligations of payers of fees, which are specifically mentioned: they are required to pay legally established fees, as well as bear other obligations established by the legislation on taxes and fees.

First of all, the obligation to pay legally established taxes and fees is called. Such an obligation is constitutional character (Art. 57 CRF).

At the same time, the taxation of some entities may be replaced by another form of fulfillment of this obligation. This applies to business entities (investors) in the field of subsoil use. When they conclude between them, on the one hand, and the state represented by the competent authorities, on the other hand, an agreement on the division of the received products, the collection of a number of taxes and other obligatory payments is replaced by the transfer of part of the products to the state on the terms of the agreement.

The taxpayer's obligation to pay tax arises, changes and terminates if there are grounds established by the legislative act on taxes and fees. So, the basis for the emergence of the obligation to pay any tax is, first of all, the presence of an appropriate object of taxation.

Taxpayers (payers of fees) have rights that are aimed at ensuring that they are able to protect their rights and interests. The Tax Code of the Russian Federation, having expanded and specified them, fixed the following rights of taxpayers (and payers of fees):

- receive from the tax authorities at the place of registration free information on applicable taxes and fees, legislation on taxes and fees;

- receive from tax authorities and other authorized state bodies written explanations on the application of legislation on taxes and fees; - use tax benefits if there are grounds and in the manner prescribed by the legislation on taxes and fees;

- receive a deferment, installment plan, tax credit or investment tax credit;

- the right to a timely set-off or refund of overpaid or overcharged taxes, penalties, fines;

- be present during the on-site tax audit;

- receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and tax requests, etc.

66. The concept of a tax agent, their rights and obligations

Tax agents (Article 24 of the Tax Code of the Russian Federation) persons are recognized who, in accordance with this Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring taxes to the appropriate budget (off-budget fund).

Tax agents have the same rights as taxpayers, with the exception of cases provided for by the Tax Code of the Russian Federation:

- receive free information (including in writing) from the tax authorities at the place of its registration on the applicable taxes and fees, the legislation on taxes and fees and the regulatory legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and duties of taxpayers, the powers of tax authorities and their officials, as well as receive tax reporting forms and explanations on the procedure for filling them out;

- receive from the Ministry of Finance of the Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees, from financial authorities in the constituent entities of the Russian Federation and local governments - on the application of the relevant legislation;

- use tax benefits if there are grounds and in the manner prescribed by the legislation on taxes and fees;

- receive a deferment, installment plan, tax credit or investment tax credit in the manner and on the terms established by the Tax Code of the Russian Federation;

- timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines;

- to represent their interests in tax legal relations in person or through their representative;

- provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on the acts of tax audits;

- be present during the on-site tax audit;

- receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and requests for payment of taxes;

- to demand from officials of tax authorities compliance with the legislation on taxes and fees when they take actions in relation to taxpayers;

- not to comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with the law;

- to appeal in accordance with the established procedure against acts of tax authorities, other authorized bodies and actions (inaction) of their officials;

- to demand observance of tax secrecy;

- demand compensation in full for losses caused by illegal decisions of tax authorities or illegal actions (inaction) of their officials.

Tax agents are required to:

- correctly and timely calculate, withhold from the funds paid to taxpayers, and transfer the relevant taxes to the budgets (off-budget funds);

- within one month, notify in writing to the tax authority at the place of its registration about the impossibility of withholding tax from the taxpayer and about the amount of the taxpayer's debt;

- keep records of income paid to taxpayers, withheld and transferred to budgets (off-budget funds) taxes, including personally for each taxpayer;

- submit to the tax authority at the place of its registration the documents necessary to exercise control over the correct calculation, withholding and transfer of taxes.

Tax agents transfer withheld taxes in the manner prescribed by the Tax Code of the Russian Federation for the payment of tax by a taxpayer.

For failure to perform or improper performance of the duties assigned to him, the tax agent shall be liable in accordance with the legislation of the Russian Federation.

67. Tax Enforcement Mechanism

Fulfillment of the obligation to pay taxes and fees (Chapter 11 of the Tax Code of the Russian Federation) can be provided by the following ways:

1. Pledge of property is formalized by an agreement between the tax authority and the pledgor. The pledger can be either the taxpayer himself or a third party.

If the taxpayer or the payer of the fee fails to fulfill the obligation to pay the amounts of tax or fee due and the corresponding penalties, the tax authority shall fulfill this obligation at the expense of the value of the pledged property in the manner established by the civil legislation of the Russian Federation.

2. By virtue of a surety, the surety shall be obliged to the tax authorities to fulfill in full the taxpayer's obligation to pay taxes, if the latter fails to pay the due amounts of tax and relevant penalties within the established time limit.

Surety is drawn up in accordance with the civil legislation of the Russian Federation by an agreement between the tax authority and the guarantor.

If a taxpayer fails to fulfill his tax obligation to pay taxes secured by a surety, the surety and the taxpayer shall be jointly and severally liable. Enforced collection of tax and interest due from the guarantor is carried out by the tax authority in a judicial proceeding.

3. Penalty is a fixed amount of money that a taxpayer, payer of fees or tax agent must pay in case of payment of due amounts of taxes or fees, including taxes paid in connection with the movement of goods across the customs border of the Russian Federation, at later dates than the established legislation on taxes and fees terms.

The amount of the relevant penalties shall be paid in addition to the amounts of the tax or fee due and regardless of the application of other measures to ensure the fulfillment of the obligation to pay the tax or fee, as well as measures of liability for violation of the legislation on taxes and fees.

Penalty is accrued for each calendar day of delay in fulfilling the obligation to pay a tax or fee, starting from the day following the day of payment of the tax or fee established by the legislation on taxes and fees.

4. Suspension of operations on accounts of a taxpaying organization in a bank means the termination by the bank of all debit operations on this account.

This restriction does not apply to payments, the order of execution of which, in accordance with the civil legislation of the Russian Federation, precedes the fulfillment of the obligation to pay taxes and fees.

The decision to suspend the operations of the taxpaying organization on its bank accounts shall be sent by the tax authority to the bank with simultaneous notification of the taxpaying organization and transferred against receipt or in another way indicating the date of receipt of this decision.

The decision of a tax authority to suspend operations on bank accounts of a taxpaying organization is subject to unconditional execution by the bank.

If there is a decision to suspend operations on the organization's accounts, the bank is not entitled to open new accounts for this organization.

5. Seizure of property as a way to ensure the execution of a decision to collect a tax is an action by a tax or customs authority, with the sanction of a prosecutor, to restrict the property rights of a taxpayer-organization in relation to its property.

Seizure of property is carried out in the event that the taxpayer-organization fails to fulfill the obligation to pay tax within the established time limits and if the tax or customs authorities have sufficient grounds to believe that the said person will take measures to hide or hide his property. The seizure of property may be total or partial.

68. Procedure for changing the deadlines for paying taxes

A change in the deadline for payment of a tax and a fee is recognized as the postponement of the established deadline for the payment of a tax and a fee to a later date.

Changing the deadline for payment of taxes and fees is allowed only in the manner prescribed by the Tax Code of the Russian Federation (Chapter 9) and within the limits for granting deferrals, installments and tax credits for the payment of taxes and fees, determined by the federal law on the federal budget for the corresponding financial year - in part taxes and fees to be credited to the federal budget, laws of the constituent entities of the Russian Federation on the budget - in terms of taxes and fees to be credited to the budgets of the relevant constituent entities of the Russian Federation, legal acts of representative bodies of municipalities - in terms of taxes and fees to be credited to the budgets of the relevant municipalities .

The deadline for payment of tax may be changed in respect of the entire amount of tax payable or part of it with the accrual of interest on the unpaid amount of tax (hereinafter referred to as the amount of debt), unless otherwise provided by this Chapter.

Changing the deadline for paying taxes and fees is carried out in the form of a deferment, installment plan, tax credit, investment tax credit.

Changing the deadline for payment of taxes and fees does not cancel the existing and does not create a new obligation to pay taxes and fees.

Changing the deadline for paying taxes provided for by special tax regimes, penalties is made in the manner prescribed by the Tax Code of the Russian Federation.

Bodies, whose competence includes making decisions on changing the deadlines for paying taxes and fees (Article 63 of the Tax Code of the Russian Federation), are:

- for federal taxes and fees - the federal executive body authorized to control and supervise taxes and fees;

- for regional and local taxes - tax authorities at the location (residence) of the person concerned;

- on taxes payable in connection with the movement of goods across the customs border of the Russian Federation, - the federal executive body authorized for control and supervision in the field of customs affairs, or customs bodies authorized by it;

- for the state duty - state authorities and (or) persons authorized in accordance with Chapter 25.3 of the Tax Code of the Russian Federation to make decisions on changing the terms for payment of the state duty;

- under the unified social tax - the federal executive body authorized to control and supervise taxes and fees.

Deferral or installment payment of tax is a change in the tax payment deadline, if there are grounds, for a period of one to six months, respectively, with a lump sum or staged payment by the taxpayer of the amount of the debt.

A tax deferral or installment plan may be granted to an interested person if at least one of the following grounds exists:

- causing damage to this person as a result of a natural disaster, technological disaster or other force majeure circumstances;

- delays to this person in financing from the budget or payment of the state order executed by this person;

- threats of bankruptcy of this person in the event of a lump-sum payment of tax by him;

- if the property status of an individual excludes the possibility of a one-time tax payment;

- if the production and (or) sale of goods, works or services by a person is seasonal;

- the grounds for granting a deferral or installment plan for the payment of taxes payable in connection with the movement of goods across the customs border of the Russian Federation are established by the Customs Code of the Russian Federation of May 28, 2003 No. 61-FZ.

A tax deferral or installment plan may be granted for one or more taxes.

69. The concept and significance of public credit in the Russian Federation. Government domestic debt

State loan is an integral part of such a link in the financial system of the Russian Federation as a loan (the other part is a bank loan). State credit is used, along with other methods, to raise additional funds at the disposal of the state and solve the problems it faces, primarily the problems of the budget deficit.

From the point of view of economics, a state loan is a system of economic monetary relations arising in connection with the involvement of the state on a voluntary and paid basis for the temporary use of free funds of legal entities and individuals in order to form a loan fund.

At the same time, the state credit is an independent institution of financial law. It is one of the main tools for solving problems of achieving a balance between income and budget expenditures. Taking into account the listed financial and legal features, from a legal point of view, a state loan is a relationship regulated by legal norms for the accumulation of free cash by the state of legal entities and individuals and other entities on the principles of voluntariness, urgency, compensation and repayment in order to cover the budget deficit and regulate monetary circulation .

The principles of urgency, repayment and recompense, which underlie relations on a state loan, are characteristic of any credit relations. However, there are significant differences between state and bank credit. differences both economically and legally:

- State supremacy always prevails in relations with the state credit. With a bank loan, on the contrary, the creditor (bank) has full rights to apply coercive measures granted to him by law in the event of a debtor's malfunction;

- the state enters into long-term loans without securing them with any collateral, while when concluding long-term bank loan agreements, collateral is required;

- with a bank loan, a bank loan agreement is concluded, like any civil law agreement, on the terms of equality of the parties. With a state loan, as an exception, coercion is possible.

As a result of the implementation of financial and legal relations on a state loan, an internal public debt is formed, which from a material point of view is the total amount of the state's debt on outstanding debt obligations and unpaid interest on them. This debt is called capital public debt. The current state debt is also distinguished as the sum of the state's expenditures on all debt obligations, the maturity of which has already come.

The state debt of the Russian Federation is defined in the RF BC as debt obligations of the Russian Federation to individuals and legal entities, foreign states, international organizations and other subjects of international law; public debt of a subject of the Russian Federation - as a set of debt obligations of a subject of the Russian Federation. At the same time, the state debt of the Russian Federation is fully secured by all federally owned property constituting the state treasury, and the state debt of a constituent entity of the Russian Federation is, respectively, secured by all property of a constituent entity of the Russian Federation constituting the treasury of a constituent entity of the Russian Federation.

The legal foundations of a state loan in the Russian Federation are enshrined in federal legal acts (BK RF, Civil Code of the Russian Federation, "On the securities market" dated April 22, 1996, "On the features of the issue and circulation of state and municipal securities" dated July 29, 1998 and etc.).

70. Forms of public domestic debt

The debt obligations of the Russian Federation can be expressed in the following five forms.

State loan (borrowing) - this is the transfer of funds to the ownership of Russia, which they undertake to return in the same amount with the payment of interest (fee) on the loan amount. State borrowings of the Russian Federation are 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. The legislator determines the state external borrowings of the Russian Federation and the state internal borrowings of the Russian Federation.

Issuance of government loans is carried out by issuing securities of the corresponding level. Government debt obligations constituting domestic debt must be denominated and paid in the currency of the Russian Federation. In order to formalize state internal loans, various types of securities are issued: bonds, treasury bills, zero-coupon bonds and others related to equity securities.

The most common type of securities for government loans are domestic government bonds. Bonds of internal loans are issued, as a rule, to bearer.

Domestic government loans are also formalized through the issuance of government treasury bills. Treasury bonds are a type of government securities placed on a voluntary basis among the population and legal entities, certifying the contribution of their holders of funds to the budget and giving the right to receive a fixed income during the entire period of ownership of these securities.

third form public debt are treaties and agreements on the receipt by the relevant borrower of budget loans and budget credits from the budgets of other levels of the budget system of the Russian Federation. The only ways to ensure the fulfillment of obligations to repay a budget loan can be only bank guarantees, guarantees, pledge of property, including in the form of shares, other securities, shares, in the amount of at least 100% of the loan provided.

Self form public debt are also contracts on provision of municipal guarantees by the Russian Federation. A state guarantee is a method of securing civil obligations, by virtue of which, respectively, the Russian Federation, as a guarantor, gives a written obligation to be responsible for the fulfillment by the person to whom the state guarantee is given of obligations to third parties in full or in part. Guarantees are provided, as a rule, on a competitive basis.

fifth form government federal debt obligations are agreements and contracts, including international ones concluded on behalf of Russia, about prolongation and restructuring of debt obligations of the Russian Federation previous years. Debt restructuring - this is based on the agreement the termination of the debt obligations constituting the state, with the replacement of these debt obligations with other debt obligations, providing for other conditions for servicing and repaying obligations.

Debt obligations of the state can differ not only in form, but also in duration. There are: short-term (up to 1 year), medium-term (from 1 year to 5 years) and long-term (from 5 to 30 years) obligations. The maturities of the debt are determined by the specific conditions of the domestic government loan. In any case, the maturity of state debt obligations cannot exceed 30 years, and municipal - 10 years.

71. The concept and organization of insurance

Insurance as a system of relations to protect the property interests of citizens, organizations and the state is a necessary element of the socio-economic system of society. Insurance is an independent element of the financial system of the Russian Federation. It appears in two separate forms: in the form of social insurance (special insurance) and actual insurance associated with unforeseen extraordinary events. Social insurance is subdivided, in turn, into two types: state social insurance and non-state social insurance. In accordance with Art. 39 of the Constitution of the Russian Federation, the first of these types of social insurance is guaranteed to citizens of Russia, the second is encouraged.

Relations on compulsory social insurance are most closely interconnected with financial legal relations, because they differ in the special role of the state in their organization and regulation.

Social insurance, unlike insurance itself, is closely related to the labor activity of citizens. Social insurance is a system of relations for the state material support of citizens in the event of disability, old age and in other cases established by law, carried out at the expense of society and enterprises, and also partially at the expense of the citizens themselves, united in various funds.

Compulsory social insurance - this is a part of the state system of social protection of the population, the specifics of which is the insurance of working citizens against a possible change in material and (or) social status, including due to circumstances beyond their control, and carried out in accordance with the Federal Law. Management of the system of compulsory social insurance is entrusted to the Government of the Russian Federation.

The second form of insurance is actually insuranceassociated with unforeseen emergency events, traditionally refers to the subject of financial law.

The Law of the Russian Federation of November 27, 1992 No. 4015-I "On the Organization of the Insurance Business in the Russian Federation" for the first time fixed the legal concepts of insurance and insurance activities. Insurance - these are relations to protect the interests of individuals and legal entities, the Russian Federation, constituent entities of the Russian Federation and municipalities in the event of the occurrence of certain insured events at the expense of monetary funds formed by insurers from the insurance premiums (insurance contributions) paid by them, as well as at the expense of other funds of insurers. Insurance activity (insurance business) is defined by the legislator as the field of activity of insurers for insurance, reinsurance, mutual insurance, as well as insurance brokers, insurance actuaries for the provision of services related to insurance and reinsurance.

The characteristic features of insurance are:

- not constant, but probabilistic nature of relations;

- return of funds to insurers;

- strictly defined (closed) nature of redistributive relations;

- targeted use of the created fund.

The expenditure of insurance resources is carried out exclusively in strictly defined cases, stipulated by the terms of the insurance contract. The procedure for concluding and terms of an insurance contract are governed by the norms of civil law.

Insurance functions:

- distributive;

- warning;

- recovery, savings functions.

As an independent link in the financial system of the Russian Federation, insurance is a set of economic relations through which special insurance funds of funds are formed through payments collected from insurers (legal entities and individuals) on a voluntary and mandatory basis.

72. Types of insurance

Insurance (properly) Depending on the object of insurance, it is divided into two main branches - property and personal. The legislation distinguishes the following main types of insurance: property insurance, personal insurance, legal liability insurance and business risk insurance. In addition, special types of insurance are highlighted: pension, medical, marine, deposits and foreign investments against non-commercial risks.

Objects of property insurance there may be property interests related, in particular, to:

- possession, use and disposal of property (property insurance);

- the obligation to compensate for the harm caused to other persons (civil liability insurance);

- implementation of entrepreneurial activity, i.e. insurance of entrepreneurial risks.

The object of personal insurance is the personal benefits of a citizen associated with his life, health, and ability to work.

The Law of the Russian Federation "On the organization of insurance business in the Russian Federation", like the Civil Code of the Russian Federation, provides for two forms of insurance: voluntary and mandatory. Voluntary is carried out on the basis of an agreement between the insured and the insurer and insurance rules that determine the general conditions and procedure for its implementation.

Mandatory insurance is provided by law. For each specific type of compulsory insurance, a federal law must be adopted containing the elements established by law, including: subjects; objects subject to insurance; the minimum amount of the sum insured or the procedure for its determination, etc.

Compulsory insurance is divided into compulsory state and compulsory (non-state) insurance. In the first case, insurance premiums are paid at the expense of the relevant budget (or off-budget funds), in the second - at the expense of the insured or other persons.

Compulsory (non-state) insurance, in turn, can be property and personal, as well as paid and free.

The main types of compulsory and compulsory state insurance include the following.

Civil liability insurance of vehicle owners. It is carried out at the expense of the owners of vehicles. The state regulates insurance tariffs for this type of insurance.

A variety of compulsory property insurance is fire insurance of property that is under the control, use or disposal of enterprises.

The main type of compulsory personal insurance is the compulsory personal insurance of passengers. Due to the contributions of the insurers, accident insurance is provided for passengers of air, rail, sea, inland water and road transport, as well as tourists and sightseers for the duration of a trip or flight.

The legislation provides for mandatory both personal and property state insurance. The list of cases of compulsory personal insurance is wider than that of compulsory property insurance. Compulsory state insurance, in addition to the general classification into personal and property, can be divided into:

- established for persons in the civil service;

- established for persons affected by radiation accidents at civil and military facilities, from environmental and other emergency disasters;

- established for persons engaged in medical and other scientific research in the field of virology, providing medical, psychiatric and other types of assistance, as well as persons engaged in various rescue operations.

73. The concept and system of public spending

Expression "government spending" can be understood in different ways. Government spending has public character. This category has organizational and legal aspects, acting as an integral part of the financial activities of the state, namely, the activities for the use of funds owned and disposed of by them. It has all the general features of the financial activity of the state in the presence of specific features inherent in its given stage. It should be especially noted that this direction of financial activity is interdependent with its other directions: the formation of monetary funds, their distribution; its integral element should also be financial control.

The set of financial and legal norms governing the mentioned financial relations is a section Special Part of Financial Law, consisting of a number of financial and legal institutions that reflect the specifics of the various legal regimes of public spending.

government spending receive its expression in the relevant financial and legal institutions and legal relations.

This determines the extremely important practical significance of the financial and legal institutions of public spending, the clarity of their constituent legal norms as a mechanism that promotes the economical and efficient use of public funds strictly for their intended purpose in accordance with approved programs, plans and priorities.

Public expenditures represent in their totality a certain system and are classified on different grounds. First of all, depending on the forms of ownership of the entities that carry out public expenditures, they should be divided into state and municipal ones. This classification is developed by the division of expenditures into three groups according to the levels of organization of power in the Russian Federation: federal expenditures; expenditures of subjects of the Federation, which, together with federal expenditures, constitute state expenditures; and local spending.

Therefore, depending on the sources of receipt of funds, as well as the order of their planning and use expenses can be divided into:

- on centralized, carried out at the expense of the budget and state off-budget funds;

- decentralized, carried out by state organizations at the expense of the funds that they themselves received as a result of their activities and remain at their disposal.

Depending on the nature of participation in social production and activities, financing costs are allocated:

- working capital (current expenses);

- fixed assets (capital investments);

- creation of reserves.

It is important to characterize the target areas of government spending by classifying them according to a functional basis. The legislative basis for such a classification is laid down by the Federal Law of August 15, 1996 No. 115-FZ "On the Budget Classification of the Russian Federation". Although the Law established it only in relation to budgets, in a certain part it is applicable to public spending in general. Among the latter, one can distinguish directions of expenses for:

- sectors of the economy - industry, construction, agriculture, etc.;

- socio-cultural sphere and science;

- environmental protection;

- defense;

- law enforcement, security, functioning of the judicial system;

- international activities;

- public administration and local self-government, including the functioning of representative and executive authorities;

- creation of stocks and reserves;

- other expenses.

74. Concept and principles of financing

State and municipal expenses are carried out through financing. Financing state or municipal expenses - this is the allocation (vacation) of state or municipal funds regulated by legal norms, as a rule, on a gratuitous and irrevocable basis (with the exception of the conditions of repayment and compensation established by law), for the activities and development of enterprises, organizations and institutions in accordance with their tasks and functions.

In the order of financing state (municipal) expenditures in connection with the transformation of the economy, new features have appeared: the range of sources of financing state and municipal expenditures has expanded, new organizational and legal forms of financing have appeared.

Now sources of financing state and municipal expenditures are funds:

- state and municipal budgets, and on the basis of specially adopted decisions, they can be allocated on an urgent, returnable, paid basis;

- state (municipal) off-budget funds;

c) sectors of the economy - centralized funds of ministries, departments, own financial resources of enterprises, institutions.

In the formation of funds necessary to finance state and municipal expenditures, the importance of borrowed and borrowed funds has recently increased. Great importance is attached to attracting foreign investment.

The new organizational and legal forms of financing state and municipal expenditures include: financing of objects (programs) on a competitive basis; allocation of grants, usually to educational institutions, scientific and creative teams, etc., as a rule, also in the order of a competition or other selection system.

Multi-channel financing system state programs using funds from budgets of different levels and extrabudgetary sources, has become widely used. At the same time, financing is planned for different periods: in addition to annual, it can be medium-term and long-term.

Instead of direct financing of individual objects (programs), as a measure of their state support, the provision of guarantees and sureties to commercial banks at the expense of the federal budget is used as a condition for issuing a loan.

Financing is carried out on the basis of certain principles. You can name the following general principles for financing state and municipal expenditures:

- planning;

- compliance of the planned expenditures with the volume of state or municipal revenues;

- targeted direction of funds;

- compliance of the financed expenses with the legally protected rights and interests of citizens, organizations, the state, municipalities;

- compliance of financed expenses with the requirements of environmental, sanitary and hygienic and other norms established by law and in accordance with it;

- irrevocable and gratuitous allocation of funds;

- control over the use of state and municipal funds and liability for offenses in this area.

stand out two main legal regimes financing depending on the specifics of the use of funds by the subjects:

- financing of state or municipal commercial organizations, for which property is assigned on the basis of the right of economic management;

- financing of state or municipal institutions that are on the budget and related to non-profit organizations operating on the basis of the right of operational property management, i.e., budget financing.

75. The concept of budgetary financing and its objects

Estimated budget financing - this is the procedure for allocating funds to budgetary institutions on the basis of estimates from the budgetary system for the implementation of expenses related to their core activities and development. Budgetary financing is subject to the general principles of financing: the irrevocable and gratuitous release of funds, their targeted and effective use, compliance with financial discipline, the implementation of financing as work and services are performed and taking into account the use of previously allocated appropriations.

There are also special principlesinherent in budgetary financing: receipt of funds by state and municipal institutions for current activities and capital investments from the budget corresponding to their subordination; budget funds are the main source of funding for the activities of these institutions; the financial and planning act, which serves as the basis for the allocation of funds, is an estimate of the income and expenses of the institution; the spending of funds must strictly correspond to the intended purpose determined in the estimate, the changes are entitled to be made in the prescribed manner by the bodies to which the institution is subordinate; planning and financing of activities is carried out on the basis of economic standards approved in the prescribed manner.

State and municipal budgetary institutions have the right to attract additional funds, including foreign exchange, voluntary donations and earmarked contributions from individuals and legal entities, including foreign ones. Attracting additional funds does not entail a reduction in state funding standards.

Objects of budgetary financing are: the activities of institutions of the socio-cultural and scientific sphere, law enforcement and judicial activities, measures to ensure the defense and security of the country, as well as the activities of legislative and executive bodies of state power and local self-government, the President of the Russian Federation and his Administration.

The entities receiving funds in this manner are budgetary institutions. According to the Budget Code of the Russian Federation, a budgetary institution is an organization created by a state authority of the Russian Federation, 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 appropriate budget or the budget of the state non-budgetary fund based on income and expenses.

The list of budgetary expenses of a budgetary institution is defined in the RF BC. These include: wages of employees; transfer of insurance premiums to state off-budget funds; travel and other compensation payments to employees, etc. Budgetary funds are not allowed to be spent by budgetary institutions for other purposes.

In accordance with the RF BC, a budgetary institution has the status "budget recipient", in this regard, a budgetary institution has legally enshrined rights and obligations (to timely receive and use budgetary funds in accordance with the approved budget schedule, taking into account reduction and indexation;; to return budgetary funds provided on a returnable basis in a timely manner and in full, etc. .).

In the process of financing, budgetary institutions, as recipients of budgetary funds, enter into legal relations with the bodies to which they are subordinate, having the status of managers or main managers of budgetary funds.

76. Legal regulation of extrabudgetary funds of budgetary institutions

Extra-budgetary funds of budgetary institutions are understood as the funds received by these institutions in addition to the appropriations allocated to them from the state or local budget. established, three types of extrabudgetary funds: special, deposit and amounts on orders. The main among them are special funds, which are defined as the income of budgetary institutions received from the sale of products, the performance of work, the provision of services or other activities. The RF BC does not use the term "special tools", calling them funds received from extra-budgetary sources, and in more detail - the income of a budgetary institution received from the implementation of entrepreneurial and other income-generating activities. It is indicated that the mentioned incomes of a budgetary institution are not only taken into account in full in the estimate of incomes and expenses of a budgetary institution, but are also reflected in the incomes of the corresponding budget as income from the use of state or municipal property, or as income from the provision of paid services.

In addition to those mentioned, another way to attract additional sources of funding for budgetary institutions may be to use the opportunities of charitable activities of legal entities and individuals in favor of the institution.

With the exception of the general provisions of the RF BC, the legal basis for attracting extrabudgetary sources of funding by budgetary institutions is the regulations in force in certain areas and areas of public life and public administration. Thus, state and municipal educational institutions are granted the right to attract additional, including foreign currency, through voluntary donations and targeted contributions from individuals and legal entities, their own production, commercial, intermediary, economic and financial and other activities provided for by the charters of institutions. The Federal Law of August 22, 1996 No. 125-FZ "On Higher and Postgraduate Vocational Education" enshrines the right of state and municipal higher educational institutions to carry out, in addition to state assignments (target figures) financed from the federal budget for the admission of students, the training of specialists in relevant agreements with payment of tuition fees by individuals and (or) legal entities in the amount agreed with the executive authorities, the local government body in charge of this higher educational institution. At the same time, the entrepreneurial activity of budgetary institutions is not the main one, but an auxiliary one and should not be detrimental to the main activity.

The RF BC establishes the independence of budgetary institutions in spending funds received from extrabudgetary sources in the execution of income and expenditure estimates. However, the envisaged independence is combined with the need for financial control by the authorized bodies, including by higher authorities, which are in charge of specific budgetary institutions. The transition to the treasury system of budget execution is aimed at strengthening control. According to this procedure, the RF BC prescribes that funds received by budgetary institutions from entrepreneurial and other income-generating activities be credited to a single account of the federal budget in the relevant territorial body of the Federal Treasury. The same procedure applies to institutions financed from the budgets of other levels.

77. The concept, principles and types of bank credit

Bank loan - this is the provision by banks (credit organizations) of funds to borrowers for a certain period on the terms of payment, repayment, urgency and, as a rule, material security. Unlike the subject of a loan, which is both money and things defined by generic characteristics, the subject of a bank loan is always money. In the economic aspect, a bank loan is a movement of loan capital, which is provided by a bank (credit institution) on loan in order to generate income in the form of loan interest or bank interest, the rate of which is determined by agreement of the parties, taking into account its average rate in a given place and at a given time and under these credit conditions.

В legal aspect A bank loan is a contractual obligation, according to which a bank or other credit organization undertakes to provide funds to the borrower in the amount and on the terms stipulated by the agreement, and the borrower undertakes to return the received amount of money and pay interest on it.

The complex nature of legal relations in the field of bank lending predetermines the use of various methods of legal regulation of these relations: in the case of financial and administrative-legal regulation - the imperative method, and in the case of civil law - dispositivity method.

The object of regulation of financial and legal norms are, for example, relations between the Bank of Russia and credit institutions regarding the establishment of norms for the required reserves of credit institutions and the procedure for depositing them with the Bank of Russia, relations regarding the transfer by the Bank of Russia of the established part of the profit it received at the end of the year to the federal budget . The object of regulation of civil law norms is the procedure for concluding a loan agreement, the regulation of its form and the procedure for refusing to provide or receive a loan. Administrative law regulates a number of relations related to liability for violations of banking legislation.

The role of financial law consists in state regulation of bank lending, in establishing the supervisory powers of the Central Bank of the Russian Federation over the activities of credit organizations in this area in order to protect the interests of participants in the banking capital market.

Bank lending is carried out in accordance with the principles of repayment, urgency, payment, security, purposefulness. The first three of them are basic, and the last two are optional.

A bank loan can be classified for various reasons: by maturity - for on-call loans (repaid at the first request of the creditor); short-term (up to 1 year); medium-term (from 1 year to 3 years) and long-term (over 3 years); by availability of collateral - for trust loans; secured loans; loans guaranteed by third parties; Lombard loan (issued on the security of property transferred to the bank as a pledgee); mortgage (secured by real estate); by special purpose - for loans of a general nature; targeted loans; by categories of borrowers and purposes of use - for mortgage loans to real estate owners; commercial loans; agricultural loans; interbank loans, etc.; according to the method of collecting fees (loan interest) - for a fee at the time of issuing a loan; payment during the term of the loan agreement in equal installments; payment at the time of loan repayment; by method of repayment - for repaid in equal installments throughout the term of the loan agreement; repaid in a lump sum.

78. The concept and structure of the banking system

Banks are usually called credit authorities (organizations) due to the fact that the main direction of their activity is lending. In one way or another, all other activities of banks are connected with it.

The system of banks in the Russian Federation, their legal status and content of functions have changed significantly in connection with the transition to a market economy. Banks have ceased to be the object of exclusively state property. According to the Federal Law of December 2, 1990 No. 395-1 "On Banks and Banking Activity", the banking system of the Russian Federation consists of two levels, including:

- Central Bank of the Russian Federation (Bank of Russia);

- credit organizations (commercial banks), as well as branches and representative offices of foreign banks.

The Bank of Russia occupies a special (main) place in the banking system, and its legal status is distinguished by significant features. This is the main bank of the Russian Federation, it is state federal property. The authorized capital of the Bank is set at 3 billion rubles. Like other banks, the Bank of Russia has the status of a legal entity. The state is not liable for the obligations of the Bank of Russia, and it is not liable for the obligations of the state, except in cases where they themselves assumed such obligations, or this is provided for by federal laws.

The Bank of Russia is a single centralized system with a vertical management structure. An important feature of the legal status of the Bank of Russia is its activity as a state regulatory body endowed with power in the field of organizing monetary relations. The Bank of Russia, according to the Constitution of the Russian Federation, is accountable to the State Duma.

The banking system with the allocation of a special position of the Bank of Russia as a state agency is typical for modern economically developed countries. The monopoly of the Bank of Russia of the Russian Federation is the issue (issue into circulation) of cash and the organization of their circulation.

On issues within its competence, the Bank of Russia issues regulations. They are obligatory for state authorities and local self-government, all legal entities and individuals. If these regulations affect the rights, freedoms or duties of citizens, they must be registered with the Ministry of Justice of the Russian Federation.

According to the Federal Law "On banks and banking activity" credit organisation is a legal entity that, in order to make a profit as the main goal of its activities, on the basis of a special permit (license) from the Bank of Russia, has the right to carry out banking operations provided for by the said Law.

Credit organizations as an integral part of the banking system are divided into banks and non-bank credit organizations.

Credit organizations, unlike the Bank of Russia, are formed on the basis of any form of ownership, being commercial organizations. They can create unions and associations to protect the interests and coordinate the activities of their members, as well as holdings and groups.

Credit institutions, related by their status to banks, have the exclusive right to carry out in aggregate the following banking operations, to which the Law refers: attraction of funds from individuals and legal entities to deposits; placement of these funds on its own behalf and at its own expense on the terms of repayment, payment, urgency; opening and maintaining bank accounts of individuals and legal entities.

In contrast, a non-banking credit organization has the right to carry out only certain banking operations (for which a license has been issued).

79. Legal status of the Central Bank of the Russian Federation (Bank of Russia)

Functions and powersprovided for by the Constitution of the Russian Federation and federal laws (Federal Law No. 10-FZ dated July 2002, 86 "On the Central Bank of the Russian Federation (Bank of Russia)"), the Bank of Russia independently local government.

The authorized capital and other property of the Bank of Russia are federal property.

In accordance with the purposes and in the manner established by federal laws, the Bank of Russia exercises the authority to own, use and dispose of the property of the Bank of Russia, including the gold and foreign exchange reserves of the Bank of Russia.

The state is not liable for the obligations of the Bank of Russia, and the Bank of Russia - for the obligations of the state, if they have not assumed such obligations or unless otherwise provided by federal laws. The Bank of Russia carries out its expenses at the expense of its own income.

The objectives of the Bank of Russia are:

- protection and stability of the ruble;

- development and strengthening of the banking system of the Russian Federation;

- ensuring efficient and uninterrupted functioning of the payment system.

The receipt of profit is not the goal of the Bank of Russia.

Article 4 of the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" defines functions of the Bank of Russia:

- The Bank of Russia, in cooperation with the Government of the Russian Federation, develops and implements a unified state monetary policy;

- monopoly issues cash and organizes cash circulation;

- is a lender of last resort for credit institutions, organizes a system of their refinancing;

- establishes the rules for making settlements in the Russian Federation;

establishes the rules for conducting banking operations;

- maintains accounts of budgets of all levels of the budgetary system of the Russian Federation, unless otherwise established by federal laws, by carrying out settlements on behalf of authorized executive bodies and state extra-budgetary funds, which are entrusted with organizing the execution and execution of budgets;

- carries out efficient management of the gold and foreign exchange reserves of the Bank of Russia;

- makes a decision on the state registration of credit institutions, issues licenses to credit institutions to carry out banking operations, suspends their operation and revokes them;

- supervises the activities of credit institutions and banking groups;

- registers the issue of securities by credit institutions in accordance with federal laws;

- carries out independently or on behalf of the Government of the Russian Federation all types of banking operations and other transactions necessary to perform the functions of the Bank of Russia;

- organizes and implements currency regulation and currency control in accordance with the legislation of the Russian Federation;

- determines the procedure for making settlements with international organizations, foreign states, as well as with legal entities and individuals;

- establishes the rules of accounting and reporting for the banking system of the Russian Federation;

- takes part in the development of the forecast of the balance of payments of the Russian Federation and organizes the compilation of the balance of payments of the Russian Federation.

The Bank of Russia also conducts monetary policy.

Issue of cash (banknotes and coins), organization of their circulation and withdrawal from circulation on the territory of the Russian Federation are carried out exclusively by the Bank of Russia.

Banknotes (bank notes) and coins of the Bank of Russia are the only legal means of cash payment on the territory of the Russian Federation. Their forgery and illegal manufacture are punishable by law.

80. Non-bank credit institutions in the banking system

Non-bank credit organization - a credit institution that has the right to carry out certain banking operations provided for by the Federal Law (FZ "On Banks and Banking Activities"). Permissible combinations of banking operations for non-bank credit institutions are established by the Bank of Russia.

It is envisaged that a non-bank credit institution (hereinafter referred to as a credit institution) may obtain the status of a bank, provided that the credit institution complies with the requirements established by Bank of Russia regulations governing the procedure for licensing banking activities for credit institutions expanding their activities by obtaining additional licenses.

In order for the Bank of Russia to make a decision on obtaining the status of a bank by a credit institution and on issuing a banking license to a credit institution, the Bank of Russia territorial office supervising the activities of a credit institution must submit the documents stipulated by Bank of Russia regulations governing the licensing procedure banking activities.

The territorial branch of the Bank of Russia considers the documents submitted by the credit institution within a period not exceeding forty-five calendar days from the date of registration of the documents in the general department (office, administration).

If the submitted documents do not comply with the legislation of the Russian Federation and the regulations of the Bank of Russia, if there are comments on the submitted documents, if a complete set of documents is not available, the territorial branch of the Bank of Russia returns them to the credit institution. One copy of the submitted documents remains in the territorial office of the Bank of Russia.

If there are no comments on the submitted documents, the territorial branch of the Bank of Russia, no later than the deadline provided for by law, sends an opinion on the possibility of obtaining the status of a bank by a credit institution and issuing a license expanding its activities, together with a set of documents, to the Bank of Russia (Department for Licensing Activities and Financial Recovery of Credit Institutions) . The said opinion is drawn up in accordance with the requirements established by the Bank of Russia regulations governing the procedure for licensing banking activities for credit institutions expanding their activities by obtaining additional licenses.

In order to expand its activities by obtaining licenses to carry out banking operations, during the last six months preceding the submission of the relevant application to the territorial branch of the Bank of Russia, and also before the Bank of Russia makes a decision to expand the activities of a credit institution, a credit institution must be:

- financially stable;

- comply with the requirements established by federal laws and regulations of the Bank of Russia to provide information about participants and their groups, which makes it possible to unambiguously identify persons (including those who are not members of a credit institution) who are able to directly or indirectly (through third parties) determine decisions taken by bodies management of a credit institution;

- not have debts to the federal budget, the budget of the corresponding subject of the Russian Federation, the corresponding local budget and state extra-budgetary funds;

- have an organizational structure (including an internal control service) adequate to the scale of operations carried out by the credit institution and the risks assumed;

- comply with the technical requirements established by the Bank of Russia for banking operations.

81. Foreign banks, their branches and representative offices

foreign bank - a bank recognized as such under the laws of a foreign state in whose territory it is registered (FZ "On Banks and Banking Activities").

A representative office of a foreign credit institution is understood as a separate subdivision of a foreign credit institution opened on the territory of the Russian Federation and which has received a Permission from the Bank of Russia to open a Representative Office in accordance with Russian legislation.

A representative office is created by a foreign credit institution in order to study the economic situation and the situation in the Russian banking sector, to provide consulting services to its clients, maintain and expand contacts with Russian credit institutions, and develop international cooperation.

The Representative Office is not a legal entity, does not have the right to engage in commercial activities and acts on behalf of and on behalf of the credit institution it represents, the name of which is indicated in the Permission to open a Representative Office.

The representative office is not an economic entity and does not receive profit from its activities. The expenses of the Representative Office are financed by a foreign credit organization.

Bank of Russia (Department of External Relations) provides the Representation for the entire period of validity of the Permit with passport and visa support, assistance in registering the residence of foreign personnel, as well as in resolving customs and other issues.

The Central Bank of the Russian Federation gives permission to open representative offices in the territory of the Russian Federation in accordance with the applications received by foreign credit institutions that have been operating in their country for at least five years and have a good reputation in the banking system of their country and have a stable financial position. This information is provided by the control authority of the host country.

When deciding to open a representative office of a foreign credit institution from an offshore zone, the presence of a bilateral agreement between the Bank of Russia and the National Bank of the country of origin of the credit institution providing for the exchange of information in the field of banking supervision is taken into account.

A branch of a foreign credit institution is its separate subdivision located outside the location of the credit institution and carrying out on its behalf all or part of the banking operations stipulated by the license of the Bank of Russia issued to the foreign credit institution.

For state registration of a branch of a foreign bank and obtaining a license for banking operations, in addition to the general documents provided for by law, the duly executed documents listed below are additionally submitted.

A foreign legal entity represents:

- a decision on his participation in the creation of a credit institution in the territory of the Russian Federation or on the opening of a bank branch;

- a document confirming the registration of a legal entity, and balance sheets for the previous three years, confirmed by an audit report;

- a written consent of the relevant control body of the country of its location to participate in the creation of a credit institution in the territory of the Russian Federation or to open a branch of the bank in cases where such permission is required by the legislation of the country of its location.

For opening branches of credit institutions, a fee is charged in the amount determined by the Bank of Russia, but not more than 1000 times the minimum wage. This fee goes to the federal budget.

Branches of a credit institution with foreign investment in the territory of the Russian Federation are registered by the Bank of Russia in accordance with the procedure established by it.

82. Banking regulation and banking supervision

As a body of banking regulation and banking supervision, the Bank of Russia supervises the observance by credit institutions and banking groups of the banking legislation, regulations of the Bank of Russia, and the mandatory ratios established by them. The main objectives of banking regulation and banking supervision are to maintain the stability of the Russian banking system and protect the interests of depositors and creditors.

The regulatory and supervisory functions of the Bank of Russia are carried out through a body acting on a permanent basis - Banking Supervision Committeewhich unites structural subdivisions of the Bank of Russia that ensure the performance of its supervisory functions.

The Bank of Russia establishes mandatory rules for credit institutions and banking groups for conducting banking operations, accounting and reporting, organizing internal control, compiling and submitting accounting and statistical reports, as well as other information stipulated by federal laws.

In order to protect the rights of credit institutions and prevent possible abuse of supervisory powers by the Central Bank of the Russian Federation, the legislator has established a rule according to which the Bank of Russia is not entitled to require credit institutions to perform functions that are unusual for them, as well as to require the provision of information about customers of credit institutions that is not provided for by federal laws. organizations and other third parties not related to the banking services of these persons. It also has no right to establish restrictions, directly or indirectly not provided for by federal laws, on the conduct of operations by clients of credit organizations, and also has no right to oblige credit organizations to demand from their clients documents not specified in these laws.

The Bank of Russia, as a banking supervisory authority, decides on the state registration of credit institutions and, for the purpose of exercising its control and supervisory functions, maintains the Book of State Registration of Credit Institutions, issues banking licenses to credit institutions, suspends the said licenses and revokes them.

The Bank of Russia, as a banking control and supervision body, establishes qualification requirements for candidates for the positions of members of the board of directors (supervisory board), the sole executive body, his deputies, members of the collegial executive body, chief accountant, deputy chief accountant of a credit institution, as well as for candidates for positions head, deputy heads, chief accountant, deputy chief accountants of a branch of a credit institution.

The implementation of the supervisory powers of the Bank of Russia is of great importance for ensuring the sustainability of credit institutions. To this end, the Bank of Russia has been given the authority to set mandatory ratios.

In order to carry out its functions of banking regulation and banking supervision, the Bank of Russia conducts inspections of credit institutions (their branches), sends them binding instructions to eliminate violations identified in their activities, and applies the sanctions provided for by law in relation to violators.

The Bank of Russia has the right to revoke a banking license from a credit institution on the grounds provided for by the Federal Law. At the same time, the Bank of Russia may apply to the court for the recovery of fines or other sanctions established by federal laws from the credit institution no later than six months from the date of drawing up the report on the discovery of the violation.

83. The concept of the monetary system

Money are a common medium of exchange and means of payment. The main functions of money are firstly, the function of measuring the value of goods (money as a measure of value); Secondly, an intermediary function in the commodity-money exchange (money as a means of circulation); third, the function of a means of payment (money as a means of payment); fourthly, the function of accumulation and savings (money as a means of hoarding); and finally fifthly, the function of world money (as a universal means of payment, means of purchase and social materialization of wealth).

Monetary system - this is a form of organization of money circulation, that is, a continuous process of the movement of money as a means of circulation and payment in the state, which has developed historically and is enshrined in law.

Money circulation is the movement of money in cash and non-cash forms, serving the turnover of the social product, as well as non-commodity payments and expenses. In the first case (with cash circulation), the means of payment are real banknotes (banknotes, coins, etc.) transferred by one entity to another for goods, works (services) rendered. In the second (with non-cash circulation), certain amounts of money are debited from the account of one entity in a banking credit organization and credited to the bank account of another entity, in which there are no cash banknotes.

Monetary system of the Russian Federation includes: firstly, the official currency; Secondly, the procedure for issuing cash; third, organization and regulation of monetary circulation.

The main element of the monetary system of the Russian Federation - the official monetary unit (currency) of the Russian Federation, which is the ruble, consisting of 100 kopecks. The law prohibits the introduction on the territory of the Russian Federation of other monetary units and the issuance of monetary surrogates, i.e., banknotes that are not provided for by law. The official exchange rate of the ruble against the currencies of other states is established and published daily by the Bank of Russia. Persons guilty of violating these requirements bear criminal, administrative or property liability in accordance with the legislation of the Russian Federation.

The second element of the Russian monetary system is procedure for issuing cash. The issue of cash, as well as the organization of their circulation and withdrawal from circulation on the territory of the Russian Federation, are carried out exclusively by the Bank of Russia. For the functioning of the monetary system, the provision of Part 1 of Art. 75 of the Constitution of the Russian Federation on the inadmissibility in the Russian Federation of the introduction and issue of any other money, except for the ruble. Cash in Russia is issued into circulation in the form of bank notes (banknotes) and metal coins, which are unconditional obligations of the Bank of Russia and are secured by all its assets.

The third element of the Russian monetary system is organization and regulation of money circulation. When regulating monetary circulation, Russian legislation proceeds from the unity of the money supply, the unity of circulation, the connection between the circulation of money and credit policy, while being guided by the Main Directions of the Monetary Policy of the Russian Federation.

In this field of activity, the Bank of Russia is entrusted with: 1) planning the volume of production, transportation and storage of banknotes and coins, the creation of their reserve funds; 2) establishment of rules for the storage, transportation and collection of cash; 3) establishment of signs of payment for banknotes of the procedure for replacing damaged banknotes and coins, as well as destruction; 4) determination of the procedure for conducting cash transactions in the Russian Federation.

84. Legal basis of the monetary system of the Russian Federation

The legal basis for the functioning of the monetary system of the Russian Federation, based on constitutional provisions, is federal law. The diversity and complexity of relations that arise in the sphere of organization and functioning of the monetary system have led to the legal regulation of this sphere simultaneously by several branches of law - civil, administrative, criminal. However, the norms of financial law are basic, since it is they that regulate relations related to the organization itself (construction, structure, etc.) and the functioning of the monetary system of the Russian Federation. Financial and legal norms regulate public relations in the sphere of the monetary system, as the most closely related to the state and socio-economic interests of society.

The main objectives of the financial and legal regulation of the monetary system of the Russian Federation are development and legal consolidation of a system of measures that ensure economic growth, curb inflation, ensure employment and equalize the balance of payments, mitigate structural economic imbalances in a market economy. The main source of financial law, which regulates legal relations in the sphere of the monetary system, is the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)". In addition, these relations are regulated by the norms of the federal laws "On Banks and Banking Activity", "On Currency Regulation and Currency Control". Of particular importance are the legal acts of the Bank of Russia (as a rule, in the form of Regulations, Instructions, which are of a normative nature). They clarify and concretize the general provisions of federal legislation on the monetary system, thereby contributing to their implementation. The Bank of Russia in accordance with Part 2 of Art. 75 of the Constitution, as well as Art. 4 of the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)", in cooperation with the Government of the Russian Federation, develops and implements a unified state monetary policy aimed at protecting and ensuring the stability of the ruble. The list of the main tools and methods of this policy is fixed in Ch. VII of the said Law. The Central Bank of the Russian Federation exercises its powers in the sphere of monetary circulation independently of other state authorities.

One of the ways to ensure the stability of the ruble is regulation of the ratio of the ruble to foreign currency. This is also achieved through the use of the so-called currency corridor, when the Central Bank of the Russian Federation guarantees the permissible limits for fluctuations in the exchange rate of a foreign currency against the ruble, using its foreign currency reserves in interbank trading. Of particular importance is the possibility of using foreign exchange interventions as one of the instruments of the Bank of Russia's monetary policy, i.e., the Bank of Russia's purchase and sale of foreign currency on the foreign exchange market to influence the ruble exchange rate and the total demand and supply of money. The means of protecting the ruble is also the establishment of signs of solvency of banknotes, as well as the withdrawal from circulation of damaged and dilapidated banknotes, the issuance of cash with security features to avoid counterfeiting.

The organization and functioning of the monetary system is among the factors of primary importance for the country's economy and the life support of the state as a whole. The monetary system of a country reflects the state of its economy.

In accordance with the Constitution of the Russian Federation in the Russian Federation, there is a centralized management of the monetary system, since financial, currency regulation, money emission, as well as federal banks are under the jurisdiction of the Federation itself.

85. Legal basis for the circulation of cash

The circulation of cash is regulated as part of the total money turnover and is carried out by the Central Bank of the Russian Federation. The main legal acts that contain the rules governing the circulation of cash in the Russian Federation include the Constitution of the Russian Federation (Article 75), the Civil Code of the Russian Federation, as well as numerous acts of the Central Bank of the Russian Federation, among which the main one is the Regulation of January 5, 1998 No. 14-P " On the rules for organizing cash circulation on the territory of the Russian Federation.

The circulation of cash begins with their issue, i.e., the release into circulation. The issue of cash, the organization of their circulation and withdrawal on the territory of the Russian Federation is carried out exclusively by the Bank of Russia. Samples of banknotes and coins are approved by the Bank of Russia in agreement with the highest representative (legislative) body of the Russian Federation. At the same time, the modification of banknotes and coins is periodically carried out, which, as a rule, consists in the introduction of banknotes of larger denominations.

The Bank of Russia performs the following in the area of ​​cash circulation: functions:

- ensures the stability of the ruble;

- develops and implements a unified state monetary policy in the field of cash circulation, aimed at protecting the stability of the ruble, interacting with the Government of the Russian Federation (the main function of the Central Bank of the Russian Federation, which it performs independently of other government bodies);

- having an issuing function, it monopolizes the issue of cash and organizes their circulation;

- Responsible for the banknote composition of money circulation.

In the field of cash circulation, the Bank of Russia is endowed with certain powers:

- determines the procedure for conducting cash transactions;

- organizes the production of banknotes and coins;

- establishes the rules for the transportation and storage of cash;

- determines the signs of payment of banknotes;

- regulates the procedure for the replacement and destruction of banknotes.

The legislation establishes that banknotes and coins of the Bank of Russia cannot be declared invalid (invalid legal tender), unless a sufficiently long period of their exchange for banknotes and a coin of a new sample is established. No restrictions on amounts or subjects of exchange are allowed. When exchanging banknotes and coins of the Bank of Russia for banknotes of a new type, the period for withdrawing banknotes and coins from circulation cannot be less than one year, but does not exceed five years. The Bank of Russia exchanges shabby and damaged banknotes without restrictions in accordance with the rules established by it. The decision to issue new banknotes and coins into circulation and to withdraw old ones is made by the Board of Directors of the Bank of Russia. He also approves the denominations and samples of new banknotes.

Organizing cash circulation, the Bank of Russia performs the following functions: forecasting and organization of production, transportation and storage of banknotes and coins, creation of their reserve funds; establishing rules for the storage, transportation and collection of cash for credit institutions; establishing signs of the solvency of banknotes and the procedure for replacing damaged banknotes and coins, as well as their destruction; determination of the procedure for conducting cash transactions.

The amounts of settlements in cash between individuals are not limited, between legal entities they are subject to limitation. Thus, the Instruction of the Bank of Russia dated November 14, 2001 "On establishing the maximum amount of cash settlements in the Russian Federation between legal entities in one transaction" sets the maximum amount of cash settlements between legal entities in one transaction in the amount of 60 thousand rubles.

86. Legal basis of non-cash money circulation

Non-cash settlements are settlements between entities without the use of cash (banknotes), by transferring funds from the accounts of banking (other credit) organizations in order to offset mutual claims.

The legal basis for non-cash payments in the Russian Federation is enshrined in financial and civil legislation. The main sources of legal regulation without cash circulation include the Civil Code of the Russian Federation, the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" and the Regulation on non-cash payments in the Russian Federation of October 3, 2002. The Bank of Russia in accordance with Art. 80 of this Law is the body coordinating, regulating and licensing the organization of settlement, including clearing, systems in the Russian Federation. It establishes the rules, forms, terms and standards for non-cash payments. Settlements on the territory of Russia are carried out in the currency of the Russian Federation, with the exception of cases provided for by the legislative acts of the Russian Federation.

Forms of non-cash payments are determined by the rules established by the Bank of Russia in accordance with the legislative acts of the Russian Federation. The form of non-cash payments is understood as the methods of transferring funds through credit organizations provided for by legal norms or banking practice. Forms of non-cash payments established by the Civil Code of the Russian Federation. These include:

- settlements by payment orders;

- by letter of credit;

- checks;

- by collection. However, this list is not exhaustive and settlements can be carried out in other forms if they comply with the law and are applied in banking practice on the basis of banking rules and business customs.

Settlement documents are issued in the form of documents on paper or, in established cases, in the form of electronic payment documents: an order of the payer (client or bank) to debit funds from his account and transfer them to the account of the recipient of funds; the order of the recipient of funds (collector) to write off funds from the payer's account and transfer them to the account indicated by the recipient of funds (collector). The following types of payment documents:

- money orders;

- letters of credit;

- checks;

- payment requests;

- collection orders.

The Civil Code of the Russian Federation establishes general provisions on settlements. In accordance with the Civil Code of the Russian Federation, a non-cash (or cash) form of payment is chosen by citizens on a voluntary basis. Settlements between legal entities, as well as between individuals and legal entities for payments, the amount of which exceeds the amounts established by the Bank of Russia, are carried out only in a non-cash form. Non-cash payments between legal entities and individual entrepreneurs are made, as a rule, through banks or other credit organizations in which the corresponding accounts are opened, unless otherwise follows from the law and is not due to the form of payment used. Interbank settlements, i.e., settlements between banks, are carried out by the Bank of Russia through its institutions - cash settlement centers (RCCs).

A separate and independent form of non-cash payments is the use of bills. In addition, payment bank cards can also be considered as an independent variety of non-cash money circulation. A bank card is, as a rule, a plastic plate with a printed magnetic stripe or an embedded microchip that provides access to a special card account in a credit (banking) organization. (Regulations on the Procedure for Issuing Bank Cards by Credit Institutions and Making Settlements for Operations Conducted with Their Use dated April 9, 1998).

87. The concept of currency and currency values

The concept of currency in the economic literature is considered in several aspects. The currency is usually understood as the monetary unit of a particular country (national currency). Currency is also understood as banknotes of foreign states (cash currency), as well as other means of payment and credit denominated in foreign monetary units (non-cash currency). The term currency is used to characterize the entire set of monetary units external to a particular state (foreign currency). A new aspect of the use of the term "currency" is associated with such a phenomenon of the world financial market as the issuance by international financial organizations of international units of account - SDRs and euros. SDR is the unit of account of the International Monetary Fund, euro is the monetary unit of the European Union.

The national monetary system is a set of economic monetary relations through which the interstate circulation of means of payment is carried out, as well as the formation and use of the country's foreign exchange resources. The national monetary system is directly connected with the world monetary system, which is a set of international monetary relations formed in connection with the evolution of the world economy and enshrined in international agreements. The world monetary system is based on a reserve (key) currency (one or several), which performs the functions of an international means of payment.

According to the Federal Law of December 10, 2003 No. 173-FZ "On currency regulation and currency control", the currency of the Russian Federation in the legal aspect is:

- banknotes in the form of banknotes and coins of the Bank of Russia that are in circulation as a legal tender in cash on the territory of the Russian Federation, as well as the indicated banknotes withdrawn or withdrawn from circulation, but subject to exchange;

- funds in bank accounts and bank deposits.

Foreign currency is:

- banknotes in the form of banknotes, treasury bills, coins that are in circulation and are legal means of cash payment on the territory of the relevant foreign state (group of foreign states), as well as withdrawn or withdrawn from circulation, but subject to exchange;

- funds in bank accounts and bank deposits in monetary units of foreign states and international monetary or settlement units.

The concept of internal and external securities has also received legislative consolidation. These securities include issuance securities, the nominal value of which is indicated in the currency of Russia and the issue is registered in the Russian Federation, as well as other securities certifying the right to receive the currency of Russia, issued on its territory. External securities are understood to mean securities, including those in non-documentary form, which, in accordance with the norms of the Federal Law "On Currency Regulation and Currency Control", are not classified as domestic securities.

The law does not establish such a concept as freely convertible currency. However, in the literature and other legal acts, this concept is often found. This type of foreign currency is a currency that is exchanged without restrictions for the currency of another foreign state in the course of current foreign exchange transactions.

Currency values ​​in the legal aspect are determined by the fact that: firstly, is a foreign currency; Secondly, their nominal value is expressed in any currency, except for Russian. Unlike the previous 1992 Law, the new Law does not classify precious metals and natural precious stones as currency values.

88. Characteristics of foreign exchange transactions

In connection with the functioning of the currency, currency transactions are carried out. The basis for the classification of currency transactions is the sign of residency. To foreign exchange transactions legislator relates:

- acquisition by a resident from a resident and alienation, as well as the use of currency values ​​as a means of payment;

- acquisition by a resident from a non-resident or a non-resident from a resident and alienation, as well as the use of currency values, the currency of the Russian Federation and domestic securities as a means of payment;

- acquisition by a non-resident from a non-resident and alienation, as well as the use of currency values, the currency of the Russian Federation and domestic securities as a means of payment;

- import into the customs territory of Russia and export from its customs territory of currency values, the currency of the Russian Federation and domestic securities;

- transfer of foreign currency, the currency of the Russian Federation, internal and external securities from an account opened outside the territory of the Russian Federation to an account of the same person opened in the territory of the Russian Federation, and from an account opened in the territory of the Russian Federation to an account of the same person opened for outside the territory of the Russian Federation;

- transfer by a non-resident of the currency of the Russian Federation, internal and external securities from an account (from an account section) opened in the territory of the Russian Federation to an account (account section) of the same person opened in the territory of the Russian Federation.

All of these operations are carried out by individuals and legal entities that have the status of a resident or non-resident, which is also determined by the Federal Law "On currency regulation and currency control" 2003.

Foreign exchange transactions between residents and non-residents are carried out without restrictions, with the exception of foreign exchange transactions provided for by the Federal Law, in respect of which restrictions are established in order to prevent a significant reduction in gold and foreign exchange reserves, sharp fluctuations in the exchange rate of the Russian Federation, and also to maintain the stability of the balance of payments of the Russian Federation.

Operations with foreign currency and securities in foreign currency are divided into: current (obtaining and granting financial loans, etc.) and related to the movement of capital.

Currency transactions between residents are prohibited, except as provided by law.

Non-residents have the right, without restrictions, to transfer foreign currency among themselves from accounts in banks outside the territory of the Russian Federation to bank accounts in authorized banks or bank accounts in authorized banks to accounts in banks outside the territory of the Russian Federation or in authorized banks. Non-residents have the right to carry out foreign exchange transactions with domestic securities on the territory of the Russian Federation, taking into account the requirements established by the legislation of the Russian Federation.

Foreign exchange transactions in the territory of the Russian Federation may be carried out only by authorized banks.

For the purposes of control, a list of operations has been defined, on the conduct of which any restrictions may be imposed. This list is closed, and the operations indicated in it are divided into two groups depending on which body regulates them - the Government of the Russian Federation or the Central Bank of the Russian Federation. In accordance with the Law, the Government of the Russian Federation carries out regulation, mainly through the introduction of restrictions in the form of reserving certain amounts. For example, when regulating operations related to settlements and transfers between residents and non-residents when exporting certain goods, the Government of the Russian Federation has the right to apply such a method of regulation as requiring a resident to reserve a certain amount of money on the expiration date of a 3-year period for a period until execution by a non-resident payment obligations (but not more than 2 years).

89. Subjects and objects of currency relations

Currency relations - these are public relations regulated by the norms of currency legislation that arise in connection with the implementation of foreign exchange transactions. The subjects of currency relations will be:

1) residents:

a) individuals who are citizens of the Russian Federation, with the exception of citizens of the Russian Federation who are recognized as permanent residents in a foreign state in accordance with the legislation of that state;

b) permanently residing in the Russian Federation on the basis of a residence permit provided for by the legislation of the Russian Federation, foreign citizens and stateless persons;

c) legal entities established in accordance with the legislation of the Russian Federation;

d) branches, representative offices and other subdivisions of residents specified in paragraph "c" located outside the territory of the Russian Federation;

e) diplomatic missions, consular offices of the Russian Federation and other official representative offices of the Russian Federation located outside the territory of the Russian Federation, as well as permanent missions of the Russian Federation at interstate or intergovernmental organizations;

f) the Russian Federation, constituent entities of the Russian Federation, municipalities that act in relations regulated by the Federal Law of December 10, 2003 "On currency regulation and currency control" and other federal laws and other regulatory legal acts adopted in accordance with it.

2) non-residents:

a) individuals who are not residents;

b) legal entities established in accordance with the legislation of foreign states and located outside the territory of the Russian Federation;

c) organizations that are not legal entities, established in accordance with the legislation of foreign states and located outside the territory of the Russian Federation;

d) diplomatic missions accredited in the Russian Federation, consular offices of foreign states and permanent representations of these states at interstate or intergovernmental organizations;

e) interstate and intergovernmental organizations, their branches and permanent representative offices in the Russian Federation;

f) branches, permanent representative offices and other separate or independent structural subdivisions of non-residents located on the territory of the Russian Federation, specified in paragraphs "b" and "c";

g) other persons who are not residents.

Authorized banks are not subjects of currency legal relations.

The objects of foreign exchange legal relations are foreign exchange transactions that are provided for by the Federal Law.

Residents and non-residents carrying out foreign exchange transactions in the Russian Federation have the right (a closed list of rights has been established):

- get acquainted with the acts of inspections carried out by the bodies and agents of currency control;

- appeal against decisions and actions (inaction) of bodies and agents of currency control and their officials in the manner prescribed by the legislation of the Russian Federation;

- for compensation in accordance with the procedure established by the legislation of the Russian Federation for real damage caused by unlawful actions (inaction) of bodies and agents of currency control and their officials.

Residents and non-residentscarrying out foreign exchange transactions in the Russian Federation, are required to:

- submit documents and information to the bodies and agents of currency control, which are provided for by the Federal Law;

- keep records and draw up reports on their foreign exchange transactions in accordance with the established procedure, ensuring the safety of relevant documents and materials for at least three years from the date of the relevant foreign exchange transaction, but not earlier than the date of execution of the contract;

- to comply with the instructions of the currency control bodies to eliminate the revealed violations of the acts of the currency legislation of the Russian Federation and the acts of the currency regulation bodies.

90. Concept and content of currency regulation

Currency regulation is expressed in the activities of the state to regulate the procedure for performing foreign exchange transactions and international payments.

Currency legal regulation is carried out both at the regulatory and individual levels. The first is to streamline social relations, one way or another connected with the currency and operations with it, through the adoption of legal norms. The second is expressed in streamlining through the application of the rules of law in relations due to specific life situations and arising between specific subjects.

The main directions of currency regulation:

1. Currency transactions between residents and non-residents. In this case, restrictions are set in order to prevent a significant reduction in gold and foreign exchange reserves, sharp fluctuations in the exchange rate of the Russian Federation, as well as to maintain the stability of Russia's balance of payments.

2. Regulation by the Government of the Russian Federation of foreign exchange operations of the movement of capital. The Government of the Russian Federation has the right to establish requirements for the reservation of certain amounts in cases of settlements and transfers between residents and non-residents when exporting certain goods, etc.

3. Regulation of the Central Bank of the Russian Federation of foreign exchange operations of the movement of capital. The powers of the Bank of Russia for currency regulation in this case consist solely in the right to establish a requirement to use a special account or a reserve requirement.

4. Currency transactions between non-residents. In this case, the law establishes a list of currency transactions that non-residents have the right to carry out among themselves without restrictions.

5. Organization of the functioning of the domestic foreign exchange market of the Russian Federation. The main regulatory impact here is aimed at the sale and purchase of foreign currency and checks (including traveler's checks), the nominal value of which is indicated in foreign currency. These transactions in the Russian Federation are carried out only through authorized banks.

6. Regulation of the procedure for opening accounts by residents in banks located outside the territory of the Russian Federation. The law provides that residents open, without restrictions, accounts (deposits) in foreign currency in banks located in the territories of foreign states that are members of the Organization for Economic Cooperation and Development or the Financial Action Task Force on Money Laundering.

7. Determining the procedure for the functioning of accounts (deposits) of non-residents opened on the territory of the Russian Federation. Non-residents on the territory of the Russian Federation have the right to open bank accounts (bank deposits) in foreign currency and the currency of the Russian Federation only in authorized banks.

8. Regulation of the import into the Russian Federation and export from the Russian Federation of currency values, the currency of the Russian Federation and domestic securities. The law establishes that the import into the Russian Federation of foreign currency and foreign securities in documentary form is carried out by residents and non-residents without restrictions, subject to the requirements of the customs legislation of the Russian Federation. Individuals - residents and non-residents have the right to simultaneously export cash foreign currency from the Russian Federation in an amount equal to the equivalent of up to 10 thousand US dollars. In the event of a one-time export from Russia by individuals - residents and individuals - non-residents of cash foreign currency in an amount equal to the equivalent of up to 3000 US dollars, the exported cash foreign currency is not subject to declaration to the customs authority.

9. Prior to January 1, 2007 in the Russian Federation, the procedure for reserving and the rules for determining and choosing measures to ensure the fulfillment of an obligation were also separate areas (objects) of currency regulation in the Russian Federation.

91. Currency control

The main source of legal regulation of relations in the field of currency control is Federal Law of December 10, 2003 "On currency regulation and currency control", in it, the very concept of currency control is not defined. The basic principles of currency control and currency regulation have been legally consolidated. In accordance with Art. 3 of the Law such principles are:

- priority of economic measures in the implementation of state policy in the field of currency regulation;

- exclusion of unjustified intervention of the state and its bodies in the currency transactions of residents and non-residents;

- the unity of the foreign and domestic monetary policy of the Russian Federation;

- unity of the system of currency regulation and currency control;

- provision by the state of protection of the rights and economic interests of residents and non-residents in the implementation of foreign exchange transactions.

Currency control can be defined as the control of the Government of the Russian Federation, bodies and agents of currency control over compliance with currency legislation in the implementation of currency transactions.

The bodies of currency control in Russia are the Central Bank of the Russian Federation, the federal body (federal bodies) of executive power, authorized (authorized) by the Government of the Russian Federation.

Currency control agents are authorized banks reporting to the Central Bank of the Russian Federation, as well as professional participants in the securities market that are not authorized banks, including register holders (registrars) reporting to the federal executive body for the securities market, customs authorities and territorial bodies of federal executive bodies. authorities that are currency control bodies.

The Government of the Russian Federation, as a currency control body, in accordance with its powers in the field of budgetary, financial, credit and monetary policy, exercises currency regulation and currency control. The federal executive body of currency control authorized by the Government of the Russian Federation is the Federal Service for Financial and Budgetary Supervision, which is under the jurisdiction of the Ministry of Finance of the Russian Federation. The specified service exercises control and supervision over the compliance by residents and non-residents with the currency legislation of the Russian Federation, the requirements of acts of currency regulation and currency control bodies, as well as the compliance of currency transactions carried out with the conditions of licenses and permits.

Customs bodies carry out, within their competence, currency control of transactions related to the movement of goods and vehicles across the customs border. The federal executive body authorized in the field of taxes and fees, being a currency control body, performs functions related to the implementation of currency control, in the manner determined by the Government.

After analyzing the legislation, we can conclude that the powers of the currency control bodies are somewhat wider than the powers of currency control agents. The former, i.e., the currency control authorities, within their competence, issue regulations that are binding on all residents and non-residents in the Russian Federation. The latter do not have such a right.

Bodies and agents of currency control and their officials within its competence they have a right:

- carry out inspections of compliance by residents and non-residents with acts of the currency legislation of the Russian Federation and acts of currency regulation bodies;

- to check the completeness and reliability of accounting and reporting on currency transactions of residents and non-residents;

- request and receive documents and information related to the conduct of foreign exchange transactions, opening and maintaining accounts.

There is also the exclusive competence of bodies and agents of currency control.

92. Responsibility for violation of currency legislation

Residents and non-residents who have violated the provisions of acts of the currency legislation of the Russian Federation and acts of currency regulation bodies are liable in accordance with the legislation of the Russian Federation.

Administrative Responsibility provided for by Art. 15.25 Administrative Code of the Russian Federation. Carrying out foreign exchange transactions without a special permit (license), if such a permit (such license) is mandatory (mandatory), or in violation of the requirements (conditions, restrictions) established by a special permit (license), as well as using accounts known to be opened in violation of the established procedure residents in credit institutions outside the Russian Federation - entails the imposition of an administrative fine on citizens, officials and legal entities in the amount of one tenth to one amount of the amount of an illegal currency transaction.

Failure to fulfill the obligation to import goods into the territory of the Russian Federation, the value of which is equivalent to the amount of money paid for them, or failure to return the amount of money transferred for these goods within the prescribed time - shall entail the imposition of an administrative fine on citizens, officials and legal entities in the amount of one tenth to one of the amount of the illegal foreign exchange transaction.

Violation of the established procedure for crediting to accounts in authorized banks the proceeds due for exported works, services, results of intellectual activity - entails the imposition of an administrative fine on officials and legal entities in the amount of the cost of works, services and results of intellectual activity that were the subjects of an administrative offense.

Failure to comply with the established procedure for keeping records, compiling and submitting reports on foreign exchange transactions, as well as violating the established deadlines for storing accounting and reporting documents - shall entail the imposition of an administrative fine on officials in the amount of from fifty to one hundred times the minimum wage; for legal entities - from four hundred to five hundred times the minimum wage.

The object of the offense provided for by this article is the financial and economic interests of legal entities, the state as a whole, the rights of citizens in relation to the possession, use and disposal of currency values, the management procedure, the rules for conducting various types of currency transactions.

Criminal liability provided for by Art. 193 of the Criminal Code of the Russian Federation. Failure to return on a large scale from abroad the head of an organization of funds in foreign currency, which, in accordance with the legislation of the Russian Federation, are subject to mandatory transfer to accounts in an authorized bank of the Russian Federation, is punishable by imprisonment for a term of up to three years. The act provided for by this article shall be recognized as committed on a large scale if the amount of unreturned funds in foreign currency exceeds five million rubles. It is known that one of the priorities of the economic policy of any state is the formation of its foreign exchange reserves. Russia is no exception. Moreover, due to the difficult economic situation in the country, the problem of replenishing foreign exchange reserves is becoming vital. This is a matter of economic and political stability of the state. At the same time, the problem cannot be solved by measures of currency and customs control alone. The liberalization of foreign economic activity and the entry into the foreign market of a large number of business entities, in the absence of proper legal support and control, led to the uncontrolled export of foreign exchange funds abroad.

Author: Belousov D.S.

We recommend interesting articles Section Lecture notes, cheat sheets:

▪ Constitutional law of the Russian Federation. Crib

▪ Psychology of development and developmental psychology. Lecture notes

▪ History of medicine. Crib

See other articles Section Lecture notes, cheat sheets.

Read and write useful comments on this article.

<< Back

Latest news of science and technology, new electronics:

Artificial leather for touch emulation 15.04.2024

In a modern technology world where distance is becoming increasingly commonplace, maintaining connection and a sense of closeness is important. Recent developments in artificial skin by German scientists from Saarland University represent a new era in virtual interactions. German researchers from Saarland University have developed ultra-thin films that can transmit the sensation of touch over a distance. This cutting-edge technology provides new opportunities for virtual communication, especially for those who find themselves far from their loved ones. The ultra-thin films developed by the researchers, just 50 micrometers thick, can be integrated into textiles and worn like a second skin. These films act as sensors that recognize tactile signals from mom or dad, and as actuators that transmit these movements to the baby. Parents' touch to the fabric activates sensors that react to pressure and deform the ultra-thin film. This ... >>

Petgugu Global cat litter 15.04.2024

Taking care of pets can often be a challenge, especially when it comes to keeping your home clean. A new interesting solution from the Petgugu Global startup has been presented, which will make life easier for cat owners and help them keep their home perfectly clean and tidy. Startup Petgugu Global has unveiled a unique cat toilet that can automatically flush feces, keeping your home clean and fresh. This innovative device is equipped with various smart sensors that monitor your pet's toilet activity and activate to automatically clean after use. The device connects to the sewer system and ensures efficient waste removal without the need for intervention from the owner. Additionally, the toilet has a large flushable storage capacity, making it ideal for multi-cat households. The Petgugu cat litter bowl is designed for use with water-soluble litters and offers a range of additional ... >>

The attractiveness of caring men 14.04.2024

The stereotype that women prefer "bad boys" has long been widespread. However, recent research conducted by British scientists from Monash University offers a new perspective on this issue. They looked at how women responded to men's emotional responsibility and willingness to help others. The study's findings could change our understanding of what makes men attractive to women. A study conducted by scientists from Monash University leads to new findings about men's attractiveness to women. In the experiment, women were shown photographs of men with brief stories about their behavior in various situations, including their reaction to an encounter with a homeless person. Some of the men ignored the homeless man, while others helped him, such as buying him food. A study found that men who showed empathy and kindness were more attractive to women compared to men who showed empathy and kindness. ... >>

Random news from the Archive Red wine, white wine, iron 19.03.2010 Everyone knows the rule: red wine is required for meat dishes, and only white wine for fish dishes. The Japanese, who consume large quantities of fish and other seafood in large quantities, know that they also give an unpleasant aftertaste with red wine. Japanese chemists led by Takayuki Tamura decided to find out what is the reason. Experienced tasters were asked to sample red and white wines with scallops (a kind of shellfish) and were asked to rate the presence of an unpleasant aftertaste on a scale from 0 (none) to 4 (strong). It turned out that the wines that give the strongest taste with seafood contain a lot of iron. To test, chemists removed the iron from the wines that contained it and added iron salts to the varieties devoid of it. Indeed, they began to give an unpleasant aftertaste with the scallop. We tried to add or remove other metals - zinc, manganese and copper, but they did not affect in any way. The experimenters came to the conclusion that iron reacts with unsaturated fatty acids, which are abundant in fish and seafood, and volatile compounds with an unpleasant taste and smell appear.

News feed of science and technology, new electronics

Interesting materials of the Free Technical Library:

▪ section of the site Metal detectors. Article selection

▪ article Investigation is over: forget it. Popular expression

▪ What is the fastest mammal on earth? Detailed answer

▪ article Repairman for equipment repair. Standard instruction on labor protection

▪ article Putty for Mahogany and Walnut. Simple recipes and tips

▪ article 0-18 MHz receiver. Encyclopedia of radio electronics and electrical engineering

Leave your comment on this article:

All languages ​​of this page

Arabic	Hebrew	Polish
Bengali	Hindi	Portuguese
Chinese	Italian	Spanish
English	Japanese	Turkish
French	Korean	Ukrainian
German	Malay	Vietnamese

Home page | Library | Articles | Website map | Site Reviews

www.diagram.com.ua
2000-2024