Lecture notes, cheat sheets
Budget system of the Russian Federation. Stabilization Fund of the Russian Federation (the most important) Directory / Lecture notes, cheat sheets Table of contents (expand) 46. Stabilization Fund of the Russian Federation Stabilization Fund of the Russian Federation - part of the federal budget funds, formed due to the excess of the oil price over the base oil price, subject to separate accounting, management and use in order to ensure the balance of the federal budget when the oil price drops below the base one. Sources for the formation of the Stabilization Fund are: 1) additional federal budget revenues generated by calculation due to the excess of the oil price over the base price; 2) balances of federal budget funds at the beginning of the corresponding financial year, including income received from the placement of funds from the Stabilization Fund. Additional federal budget revenues to be credited to the Stabilization Fund in the current month are determined as the sum of: 1) actual revenues to the federal budget from the export customs duty on crude oil in the current month, multiplied by the ratio of the difference between the export customs duty rate for crude oil in the current month and the estimated rate of the said duty at the base oil price to the export customs duty rate in force in the current month customs duty on crude oil; 2) actual receipts to the federal budget of the tax on the extraction of minerals (oil) in the current month, multiplied by the ratio of the difference between the current rate of the tax on the extraction of minerals (oil) and the estimated rate of the said tax at the base price of oil to the current rate in the current month the current month at the rate of tax on the extraction of minerals (oil). Funds from the Stabilization Fund are used to finance the federal budget deficit when the price of oil falls below the base price and for other purposes if the accumulated volume of funds from the Stabilization Fund exceeds RUB 500 billion. The volumes of use of the Stabilization Fund's resources are determined by the federal law on the federal budget for the corresponding financial year, the draft of which is submitted by the Government of the Russian Federation. The resources of the Stabilization Fund may be placed in debt obligations of foreign states. The management of the Stabilization Fund is carried out by the Ministry of Finance of the Russian Federation. Operations with the funds of the Stabilization Fund are reflected in separate accounts of the Federal Treasury opened with the Central Bank of the Russian Federation. The Ministry of Finance of the Russian Federation publishes on a monthly basis information on the balance of the Stabilization Fund at the beginning of the reporting month, the amount of funds received by the Stabilization Fund and the use of the Stabilization Fund in the reporting month. Author: Natalia Burkhanova << Back: Sources of financing the budget deficit >> Forward: State off-budget funds We recommend interesting articles Section Lecture notes, cheat sheets: ▪ Correctional psychology. Crib ▪ The main dates and events of domestic and foreign history. Crib ▪ History of world and domestic culture. Lecture notes See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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