The budget system of the Russian Federation. Cheat sheet: briefly, the most important

Free technical library

Lecture notes, cheat sheets
Free library / Directory / Lecture notes, cheat sheets

The budget system of the Russian Federation. Cheat sheet: briefly, the most important

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

Comments on the article

Table of contents

1. Economic essence and content of the budget

The state budget is a mechanism that allows the state to implement social and economic policies in Russia.

The state budget influences the formation and use of centralized and decentralized funds of funds.

Budget - this is a system of education and expenditure of funds that are intended to finance the provision of tasks and functions of the state and local self-government.

The state budget - this is the financial plan of the state, with the help of which the authorities get a real economic opportunity to exercise power.

Budget tasks:

1) redistribution of GDP;

2) financial support of the budgetary sphere and implementation of the social policy of the state;

3) state regulation and stimulation of the economy;

4) control over the formation and use of centralized funds of funds.

Through the formation and use of centralized funds of funds at the levels of state and territorial authorities, the distributive function of the budget is manifested.

The state, with the help of the state budget, regulates the economic life of the country, economic relations, directing budget funds for the development and restoration of industries and regions.

The redistribution of GDP through the budget has two stages.

1. Formation of budget revenues.

In the process of formation of budget revenues, a part of GDP is withdrawn in favor of the state. In this regard, there are financial relationships between the state and taxpayers.

Budget revenues can be tax and non-tax in nature. Sources of tax revenues: profit, wages, loan interest, rent, value added, savings, etc.

Non-tax revenues of budgets are formed as a result of the economic activities of the state or in the redistribution of revenues already received by the state by the levels of the budget system.

2. Use (expenditure) of budget funds.

Budget expenditures - these are funds that are directed to the financial support of the tasks and functions of the state and local self-government.

Due to budget expenditures, the budget funds are redistributed by the levels of the budget system through subsidies, budget loans, subventions, etc.

The structure of budget expenditures is established in the budget plan and depends on the economic and other situation in the country.

2. The budget system of the Russian Federation

Forms of government: unitary, federal, confederal

The budget system is the main link in the financial system of the state, it is an integral part of the budget structure.

budget system - this is a set of budgets of states, administrative-territorial formations, state institutions and funds that are independent in terms of budget. It is based on legal norms, economic relations and state structure. The budget system is the totality of all budgets that exist in the country

The construction of the budget system depends on the form of administrative and state structure of the country. All states are subdivided, depending on the degree of distribution of power between the center and administrative-territorial formations, into: unitary, federal and confederal.

Unitary state - a form of government in which administrative-territorial entities do not have their own statehood and autonomy.

The budgetary system of a unitary state consists of state and local budgets.

Federal state - this is a system of state structure, in which state formations or administrative-territorial formations that are part of the state are politically independent within the framework of the competencies distributed between the center and them, and have their own statehood. The budgetary system of a federal state consists of the federal budget, the budget of the members of the federation and local budgets.

confederate state - is a permanent alliance of sovereign states, pursuing the achievement of political or military goals. Its budget is formed from contributions included in the confederation. The member states of the confederation have their own budget and tax systems.

The budget system consists of the budgets of the following levels (Article 10 of the RF BC):

1) the federal budget and the budgets of state off-budget funds;

2) the budgets of the constituent entities of the Russian Federation (RF) and the budgets of territorial state extra-budgetary funds;

3) local budgets, including:

a) the budgets of municipal districts, the budgets of urban districts, the budgets of intra-city municipalities of the federal cities of Moscow and St. Petersburg;

b) budgets of urban and rural settlements.

3. Characteristics of the levels of the budget system

According to Art. 11 of the RF Budget Code, the federal budget and budgets of state non-budgetary funds are developed and approved in the form of federal laws, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds are developed and approved in the form of laws of the constituent entities of the Russian Federation, local budgets are developed and approved in the form of legal acts of representative bodies of local self-government or in the manner prescribed by the charters of municipalities.

The annual budget is drawn up for one financial year, which is equal to the calendar year and runs from January 1 to December 31.

State off-budget fund - a cash fund, formed outside the federal budget and the budgets of the constituent entities of the Russian Federation, is intended to implement the constitutional rights of citizens to pensions, social security in case of unemployment, social insurance, health protection and medical care. Expenses and incomes of the state off-budget fund are formed in a certain order, which is established by federal law or provided for by the RF BC.

Each municipality has its own budget.

The budget of the municipality, i.e. the local budget, is a form of formation and spending of funds per financial year, intended to fulfill the expenditure obligations of the corresponding municipality. The budget of the municipal district, i.e. the district budget, and the set of budgets of urban and rural settlements that are part of the municipal district, form the consolidated budget of the municipal district.

Each subject of the Russian Federation has its own budget.

The budget of a constituent entity of the Russian Federation, i.e., the regional budget, is a form of formation and spending of funds per financial year, intended to fulfill the expenditure obligations of the corresponding constituent entity of the Russian Federation.

The budget of the subject of the Russian Federation and the set of budgets of municipalities that are part of the subject of the Russian Federation form the consolidated budget of the subject of the Russian Federation.

The federal budget is a form of formation and expenditure of funds for the financial year, intended for the fulfillment of expenditure obligations of the Russian Federation.

The federal budget and the set of budgets of other levels of the budget system of the Russian Federation form the consolidated budget of the Russian Federation.

Target budget fund - a cash fund formed in accordance with the legislation of the Russian Federation as part of the budget at the expense of special-purpose income or in the order of targeted deductions from specific types of income or other receipts and used according to a separate estimate. The funds of the target budget fund cannot be used for purposes that do not correspond to the purpose of the target budget fund (Article 17 of the RF BC).

4. Budget device. Interbudgetary relations

budget device - these are the organizational principles of building the budget system, its structure, the interaction of its budgets.

The budget structure is determined by the state structure. The budget system in unitary enterprises includes two links: the state budget and local budgets.

In accordance with the Budget Code of the Russian Federation, the budget system of federal states consists of three parts: the state budget, the budgets of the members of the federation, and local budgets.

The state budget system consists of three links and includes: the republican (federal) budget; 21 republican budgets within the Russian Federation, 55 regional and regional budgets, city budgets of Moscow and St. Petersburg, 10 district budgets of autonomous districts, the budget of the Jewish Autonomous Region; about 29 thousand local budgets.

The budget structure in the Russian Federation is based on the principles of unity, completeness, reality, publicity and independence of all budgets included in the state budget system.

A complex problem in the budget structure is budgetary federalism, i.e., budgetary relations between the center and the regions.

Interbudgetary relations - these are the relations that arise between the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local governments that are associated with the formation and execution of the relevant budgets (Article 6 of the RF BC).

Interbudgetary relations are based on the following principles:

1) distribution and consolidation of budget expenditures by levels of the budget system of the Russian Federation;

2) differentiation of regulatory revenues for certain levels of the budget system of the Russian Federation;

3) equality of budgetary rights of subjects of the Russian Federation, equality of budgetary rights of municipalities;

4) equality of all budgets in relations with the federal budget, equality of local budgets in relations with the budgets of the constituent entities of the Russian Federation;

5) equalization of the levels of the minimum budgetary security of the constituent entities of the Russian Federation, municipalities.

To improve interbudgetary relations it is necessary to:

1) provide support to the subjects of the Federation in such a way as to leave them incentives to develop their own sources of income;

2) make a scheme for grouping territories by economic regions.

The revenue part of the territorial budgets is made up of fixed and regulatory revenues, grants and subventions, as well as credit resources.

5. Federal budget

The federal budget is the first level of the budget system of the Russian Federation.

Federal budget - this is the main financial plan of the state, which is approved by the Federal Assembly in the form of a federal law. The federal budget is the main means of redistributing national income and gross domestic product. The federal budget mobilizes the financial resources needed to regulate the economic and social development of our country and implement its policies. Its function is to finance national authorities and administration, activities related to the development of scientific activities in the country, ensuring the defense capability of the state, and training highly qualified specialists for the Russian Federation.

Federal budget funds are the main source for financing the restructuring of the economy, the development of profitable and promising areas in the production sector, and the development of new production complexes.

The federal budget plays a major role in the development of art, mass media, culture and other spheres of human activity.

The federal budget is endowed with non-tax and tax revenues, revenues from target budget funds.

The source of federal budget revenues are tax revenues, which include:

1) federal taxes and fees, list and rates are specified in the tax legislation of the Russian Federation, and the proportions of their redistribution at various levels of the budget system of the Russian Federation are approved by the Federal Law on the Federal Budget for a certain financial year;

2) state duty in accordance with the legislation of the Russian Federation;

3) customs duties, customs fees, etc. The main source of federal budget revenues (about 76%) are tax revenues. The federal budget receives such types of taxes as: value added tax and excises, which make up about 40% of the total budget revenue, income tax (about 10%), taxes on foreign trade and foreign economic operations (about 8%) (the main place including import duties). The rest is formed by personal income tax, property tax, payments for the use of natural resources.

Non-tax revenues are about 12%. These are incomes from state property, from foreign economic activity, from the sale of property that belongs to the state, from the sale of state reserves.

Revenues from target budget funds are about 11% (Federal Environmental Fund, Federal Road Fund, etc.).

6. Expenses financed from the federal budget

In accordance with the legislation of the Russian Federation, the following expenses are financed from the federal budget:

1) ensuring the activities of the President of the Russian Federation, the Central Election Commission of the Russian Federation, the Federal Assembly of the Russian Federation, the Accounts Chamber of the Russian Federation, federal executive bodies and their territorial bodies;

2) national defense and ensuring the security of the state, the implementation of the conversion of defense industries;

3) functioning of the federal judicial system;

4) implementation of international activities in the general federal interests;

5) fundamental research and promotion of scientific and technological progress;

6) state support of transport: rail, air and sea;

7) state support for nuclear energy;

8) elimination of the consequences of emergency situations and natural disasters on a federal scale;

9) exploration and use of outer space;

10) the maintenance of institutions that are federally owned or administered by state authorities of the Russian Federation;

11) financial support of subjects of the Russian Federation;

12) statistical accounting;

13) formation of federal property; service and repayment of the state debt of the Russian Federation;

14) compensation to state extra-budgetary funds for the payment of state pensions and other social payments to be financed from the federal budget;

15) replenishment of state stocks of precious metals and precious stones, state material reserve;

16) holding elections and referendums in the Russian Federation;

17) federal investment program; ensuring the implementation of decisions of federal government bodies that led to an increase in budget expenditures or a decrease in budget revenues of budgets of other levels.

Federal budget funds are used to finance regional and local events.

The specifics of the federal budget is the financing at its own expense of national defense spending, international activities, and scientific research. The federal budget finances 100% of national expenditures for defense and international activities, 93% for scientific research, 76% for law enforcement, 89% for the prevention and elimination of emergencies and the consequences of natural disasters.

The federal budget is an instrument for the interregional redistribution of national funds.

7. Regional budgets

Regional budgets - the central link of territorial budgets, which serve to financially support the tasks that lie with the state authorities of the constituent entity of the Russian Federation.

The purpose of the regional authorities is to ensure the development of the regions, as well as the production and non-production areas in the territories under their jurisdiction.

Recently, regionalization of economic and social processes has been observed.

The role of regional budgets is being strengthened.

With the help of regional budgets, the state pursues an economic policy, leveling the levels of economic and social development of territories that, due to historical, geographical, military and other conditions, have lagged behind other regions of the country in their economic and social development. Regional programs are being developed, which are financed from regional budgets.

In accordance with the RF BC, the revenues of regional budgets are formed at the expense of their own and regulatory revenues.

Own revenues include the following regional taxes and fees:

1) corporate property tax;

2) real estate tax;

3) road tax;

4) transport tax;

5) sales tax;

6) gambling business tax;

7) regional license fees.

The main directions of using the funds of regional budgets:

1) ensuring the functioning of the legislative and executive authorities of the constituent entities of the Russian Federation;

2) servicing and repayment of the state debt of the constituent entities of the Russian Federation;

3) ensuring the implementation of regional target programs;

4) formation of state property of the subjects of the Russian Federation;

5) implementation of international and foreign economic relations of the constituent entities of the Russian Federation;

6) ensuring the activities of the media of the constituent entities of the Russian Federation;

7) provision of financial assistance to local budgets;

8) ensuring the implementation of certain state powers transferred to the municipal level;

The first place in expenditure is occupied by appropriations for the national economy (industry, construction, agriculture, transport, road facilities, communications, etc.).

Second place - spending on social and cultural activities (education, culture and art, social policy) - over 25%; the cost of managing and maintaining law enforcement agencies is approximately 8%.

8. Local budget

Local budget - This is the third level of the budget system of the Russian Federation.

The local budget is a form of formation and expenditure of funds intended to ensure the tasks and functions assigned to the subjects of local government.

Local self-government is exercised by the people themselves through freely elected representative bodies. To perform the functions assigned to local representative and executive bodies, they are endowed with certain property and financial and budgetary rights.

Local budgets are one of the main channels for bringing the final results of production to the population. Through them, public consumption funds are distributed among individual groups of the population, from which the development of industries is financed.

Local budgets perform the following functions:

1) form monetary funds, which are financial support for the activities of local authorities;

2) distribute and use these funds between sectors of the economy;

3) control the financial and economic activities of enterprises, institutions that are subordinate to these authorities.

Local budgets in the implementation of national economic and social tasks are of great importance, since they distribute state funds for the maintenance and development of the social infrastructure of society.

The composition of own revenues of local budgets includes:

1) local taxes and fees:

a) land tax;

b) tax on property of individuals;

c) advertising tax;

d) inheritance or gift tax;

e) local license fees;

2) income from privatization, including:

a) income from the privatization of objects of state and municipal property;

b) income from the sale of land;

c) income from the sale of apartments to citizens;

3) funds of compulsory medical insurance, funds of extra-budgetary and sectoral funds.

The main regulatory revenues of local budgets include deductions:

1) from value added tax;

2) from excises;

3) from corporate income tax;

4) from personal income tax. The main direction of using the funds of local budgets is to cover the costs associated with the life support of a person.

9. Consolidated budget

The budget of the subject of the Russian Federation and the set of budgets of municipalities that are part of the subject of the Russian Federation and form the consolidated budget of the subject of the Russian Federation. The federal budget and the set of budgets of other levels of the budget system of the Russian Federation also form the consolidated budget of the Russian Federation.

In accordance with Article 6 of the RF BC, consolidated budget - this is a set of budgets of all levels, which includes the federal budget and the consolidated budgets of the constituent entities of the Russian Federation. The consolidated budget of the subject of the Russian Federation includes the regional budget, i.e. the budget of the subject of the Russian Federation, and local budgets.

The term "consolidated budget" was also included in the Law of the RSFSR "On the Fundamentals of the Budget Structure and Budget Process of the RSFSR" dated October 10, 1991 in connection with the abolition of the State Budget of the Russian Federation, which included all parts of the Russian budget system. The above law is currently not in force.

In budget planning, indicators of consolidated budgets are used. The volumes of the consolidated budgets of administrative-territorial transformations are taken into account when determining the amount of subsidies and the size of the norms for deductions from regulatory taxes to the budgets of the constituent entities of the Russian Federation.

The role of consolidated indicators is important when analyzing the formation and use of the country's centralized financial fund.

Consolidated financial planning is impossible without calculating the indicators of consolidated budgets. The indicators of the consolidated financial balance of the state and territorial consolidated financial balances are taken from the consolidated budgets. The income part of the balance sheet uses data: value added tax and excises, property tax, income tax, foreign trade taxes, funds from budget trust funds, etc.

The expenditure part includes: expenses for social and cultural events financed from the budget, expenses for public investments, state subsidies, expenses for science from the budget, for defense, expenses for the maintenance of law enforcement agencies, government bodies, prosecution courts, etc.

Consolidated budget indicators play an important role in long-term planning in general and long-term financial planning in particular. Financial indicators, which are based on indicators of consolidated budgets, are used in the development of forecasts for the economic and social development of the state and territories.

Consolidated budget indicators are used in calculations that characterize various types of provision for the inhabitants of the country and its territories.

10. Principles of the budget system of the Russian Federation

The principles of the budget system of the Russian Federation are.

1. The principle of unity of the budget system of the Russian Federation is the unity of the budget legislation of the Russian Federation, the forms of budget documentation and reporting, the principles of organization and functioning of the budget system, the budget classification of the budget system of the Russian Federation, sanctions for violation of budget legislation, a unified procedure for establishing and fulfilling spending obligations, generating income and implementation of expenditures of the budgets of the budgetary system of the Russian Federation, maintaining budgetary accounting and reporting of the budgets of the budgetary system of the Russian Federation and budgetary institutions, the unity of the procedure for the execution of judicial acts on foreclosure on the funds of the budgets of the budgetary system of the Russian Federation;

2. The principle of delimitation of incomes and expenses between budgets of different levels is the consolidation, in accordance with the legislation of the Russian Federation, of incomes and expenses for the budgets of the budgetary system of the Russian Federation, the determination of the powers of state authorities to generate income, establish and fulfill expenditure obligations;

3. The principle of independence of budgets means:

1) the right and obligation of public authorities and local governments: to independently ensure the balance of budgets and the efficient use of budgetary funds;

2) independently carry out the budget process;

3) independently determine the forms and directions of spending budget funds, etc.;

4. The principle of equality of budgetary rights of the subjects of the Russian Federation, municipalities is the definition of the budgetary powers of state authorities of the subjects of the Russian Federation and local governments, the establishment and execution of spending obligations, the formation of tax and non-tax revenues of the budgets of the subjects of the Russian Federation and local budgets, etc.;

5. The principle of completeness of reflection of incomes and expenses of budgets, budgets of state extra-budgetary funds means that all incomes and expenses of budgets, budgets of state extra-budgetary funds and other mandatory receipts are subject to reflection in budgets, budgets of state extra-budgetary funds without fail and in full;

6. The principle of a balanced budget means that the volume of budgeted expenditures must correspond to the total volume of budget revenues and receipts from sources of financing its deficit;

7. The principle of efficiency and economy in the use of budgetary funds;

8. The principle of general coverage of expenses means that all budget expenditures must be covered by the total amount of budget revenues and receipts from sources of financing its deficit;

9. The principle of publicity;

10. The principle of budget credibility;

11. The principle of targeting and targeted nature of budgetary funds means that budgetary funds are allocated to specific recipients of budgetary funds with an indication of their direction to finance specific goals.

11. Budget classification

Budget classification - this is a grouping of income, expenses and sources of financing budget deficits of all levels of the budget system of the Russian Federation, types of state (municipal) debt and state (municipal) assets used to draw up and execute budgets of all levels of the budget system of the Russian Federation and ensure comparability of budget indicators of all levels of the budget system of the Russian Federation .

Budget revenues and expenditures are diverse in their composition, sources, directions of use and other features.

A prerequisite for the functioning and efficiency of the entire budget process is the regulation of sources of income and the determination of the goals of budget expenditures.

The budget classification is based on a grouping of indicators, which makes it possible to present the formation of income and the direction of funds, their composition and structure in a socio-economic, departmental and territorial context.

Clarity, clarity are the main most important requirements that apply to the budget classification.

Skillful use of data, grouped by budget classification elements, allows you to see the real picture of the movement of budgetary resources and thereby influence the course of economic and social processes.

Comparison of planned and reporting data, comparison and analysis of relevant indicators help to draw sound conclusions and proposals on the formation and use of budget funds.

The grouping of expenditures and revenues makes it easier to check the data included in the budget, compare the estimates of homogeneous departments, determine the dynamics of revenues and the proportion of various revenues and expenditures, or the degree to which any needs are met.

Classification helps create conditions for combining estimates and budgets into general codes, facilitates their economic analysis, simplifies control over budget execution, over the full and timely accumulation of funds, over their use for their intended purpose.

The classification helps to compare revenues with expenditures according to budget execution reports, which contributes to economical spending of funds, control over compliance with financial plans.

In the context of the independence of all parts of the budget system, the classification becomes the basis for a unified methodological approach to the preparation and execution of all types of budgets, for comparability of budget indicators in the territorial and sectoral context.

The budget classification is mandatory for all institutions and organizations and is built in accordance with the requirements that are determined by the budget legislation of the Russian Federation.

12. Economic classification of income

According to the RF BC, the budget classification includes:

1) classification of budget revenues of the Russian Federation - this is a grouping of budget revenues of all levels of the budget system of the Russian Federation, based on legislative acts of the Russian Federation that determine the sources of formation of budget revenues of all levels of the budget system of the Russian Federation;

2) the classification of budget revenues of the Russian Federation includes the code of the administrator of budget revenues, groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes of economic classification of income.

The economic classification of income is the grouping of general government transactions according to their economic content.

Income groups consist of income items that combine types of income by source and method of obtaining them.

All budget revenues are grouped into four groups:

1) "tax revenue" includes subgroups: taxes levied on the payroll, direct taxes, capital gains, payments for the use of natural resources, property taxes, taxes on goods and services, license and registration fees, taxes on foreign trade and foreign economic transactions and other types of taxes, duties;

2) "non-tax revenues" include: income from property that is owned by the municipal or state; administrative fees and charges; penalties, damages; income from the sale of property that was in municipal or state ownership; income from the sale of land and intangible assets; income from foreign economic activity; receipt of capital transfers from non-state sources, etc.;

3) "gratuitous transfers" - transfers from state enterprises, from state off-budget funds, from non-residents, from budgets of other levels, from supranational organizations;

4) "transfers from state budget funds" - road and environmental funds.

Administrators of revenues to the budgets of all levels of the budget system of the Russian Federation are state authorities, the Central Bank of the Russian Federation, local governments, management bodies of state non-budgetary funds, as well as budgetary institutions created by state authorities and local governments that exercise control over the correctness of calculation, completeness and timeliness of payment, accrual, accounting, collection and decision-making on the return of overpaid payments to the budget, penalties and fines on them.

13. Types of classifications of budget expenditures

Functional classification of expenditures of budgets of the Russian Federation is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation and reflects the direction of budgetary funds for the implementation of the main functions of the state and the solution of issues of local importance.

Its first level is the sections that determine the expenditure of budgetary funds to perform the functions of the state.

The second level of classification are subsections specifying the direction of budgetary funds to perform the functions of the state within the sections.

The classification of target items of expenditures of the federal budget is the third level of the functional classification of expenditures of the budgets of the Russian Federation, reflecting the financing of federal budget expenditures in specific areas of activity of the main managers of federal budget funds within the subsections of the functional classification of expenditures of the budgets of the Russian Federation.

The classification of types of budget expenditures is the fourth level of the functional classification of expenditures of the budgets of the Russian Federation, detailing the directions of financing budget expenditures by target items.

Economic classification of budget expenditures of the Russian Federation is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation according to their economic content (current, capital and other expenditures).

Classification of sources of internal financing of budget deficits of the Russian Federation includes groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes of economic classification of sources of internal financing of budget deficits, code of the administrator of sources of internal financing of budget deficits.

Classification of sources of external financing of deficits of the federal budget and budgets of subjects of the Russian Federation includes groups, subgroups, articles, sub-articles, elements, programs and codes of economic classification of sources of external financing of budget deficits, code of the administrator of sources of external financing of budget deficits.

Departmental classification of federal budget expenditures is a grouping of expenses that reflects the distribution of budgetary funds among the main administrators of federal budget funds.

Departmental classification of budget expenditures of subjects of the Russian Federation reflects the distribution of budget appropriations by the main managers of the budget funds of the constituent entities of the Russian Federation, sections and types of expenditures of the functional classification of expenditures of the budgets of the Russian Federation.

Departmental classification of local budget expenditures reflects the distribution of budget appropriations by the main administrators of local budget funds, sections and types of expenditures of the functional classification of expenditures of budgets of the Russian Federation.

14. Budget legislation of the Russian Federation

Budget legislation of the Russian Federation consists of the Budget Code, federal laws on the federal budget for the corresponding financial year, laws of the constituent entities of the Russian Federation on the budgets of the constituent entities of the Russian Federation for the corresponding year, regulatory legal acts of representative bodies of local self-government on local budgets for the corresponding year and other federal laws, laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government.

The budget law is adopted for the financial year, comes into force from the date of signing and is subject to publication after its adoption.

Normative legal acts cannot contradict the RF BC.

Budget matters include:

1) relations that arise between the subjects of budgetary legal relations in the process of generating revenues and making expenditures of the budgets of all levels of the budgetary system of the Russian Federation and the budgets of state non-budgetary funds, the implementation of state and municipal borrowing, the regulation of state and municipal debt;

2) the relations that arise between the subjects of budget legal relations in the process of drawing up and considering draft budgets of all levels of the budget system of the Russian Federation, approving and executing budgets of all levels of the budget system of the Russian Federation, monitoring their execution.

The Budget Code of the Russian Federation establishes the legal status of participants in the budget process, the legal basis for the procedure and conditions for bringing to responsibility for violation of the budget legislation of the Russian Federation.

The President of the Russian Federation issues decrees regulating budgetary legal relations. Decrees of the President of the Russian Federation cannot contradict the RF BC and other acts.

The Government of the Russian Federation adopts normative legal acts that will regulate budgetary legal relations.

Federal executive authorities adopt acts that will further regulate budgetary legal relations. State authorities of the constituent entities of the Russian Federation adopt normative legal acts regulating budgetary legal relations within the limits of their competence.

Local self-government bodies adopt normative legal acts that regulate budgetary legal relations within their competence.

International treaties of the Russian Federation apply directly to budgetary legal relations, with the exception of cases where it follows from international treaties that their application requires the issuance of domestic acts.

15. The concept of the budget process

Budget Process - this is a set of actions of representative and executive authorities in the development and implementation of the financial and budgetary system.

The budget process is the regulated legislative activity of the authorities in the preparation, consideration, approval and execution of the federal and regional budgets.

The content of the budget process is determined by the state and budgetary structures of the country.

"The budget process is the activity of public authorities, local governments and participants in the budget process, regulated by law, in drawing up and reviewing draft budgets, draft budgets of state extra-budgetary funds, approving and executing budgets and budgets of state extra-budgetary funds, as well as monitoring their execution. ".

The objectives of the budget process are to identify all material and financial reserves to achieve progress towards the development of a market economy, to determine budget revenues from taxes and payments, to establish budget expenditures for their intended purpose; reducing and eliminating the budget deficit, increasing the role of long-term budget planning, strengthening control over the financial activities of legal entities and the income of individuals when they fulfill their tax obligations, etc.

budget period - This is the time of the budget execution process. It is set from January 1 to December 31, i.e. the calendar year.

The duration of the budget process is much longer than the budget period, because the budget process includes the time that budget planning, budget control, and other activities will require.

Organization of the budget process includes the following elements:

1) drafting budgets and submitting them for consideration to the legislative bodies;

2) audit and budget evaluation;

3) consideration of budgets by legislative authorities and their approval in the form of adoption of a certain legislative act;

4) execution of approved budgets;

5) drawing up reports on the execution of budgets;

6) approval of reports on the execution of budgets in the form of adoption of legislative acts;

7) drawing up reports on the execution of consolidated budgets and submitting them to higher executive bodies for subsequent submission to the Government of the Russian Federation.

16. System of bodies with budgetary powers

Authority of authorities are as follows:

1) legislative bodies consider and approve budgets and reports on their execution, exercise control over the execution of budgets, form and determine the legal status of bodies exercising control over the execution of budgets, exercise other powers;

2) executive authorities, local self-government bodies draw up a draft budget, submit for approval by the legislative body, a representative body of local self-government the execution of the budget, submit a report on budget execution for approval by legislative bodies, representative bodies of local self-government, exercise other powers;

3) the budgetary powers of the Bank of Russia - the Bank of Russia, together with the Government of the Russian Federation, develops and submits for consideration by the State Duma the main directions of monetary policy, maintains budget accounts, and performs the functions of a general agent for government securities of the Russian Federation;

4) credit organizations may participate in the implementation of operations to provide budget funds on a repayable basis;

5) bodies of state, municipal financial control exercise control over the execution of budgets and budgets of state non-budgetary funds and conduct examinations of draft budgets, federal and regional targeted programs and other regulatory legal acts.

Bodies of state, municipal financial control carry out preliminary, current and subsequent control over the execution of budgets and budgets of state non-budgetary funds.

The Accounts Chamber of the Russian Federation, the Federal Service for Financial and Budgetary Supervision conduct audits of the budgets of the constituent entities of the Russian Federation and local budgets.

The control body, the financial body of the constituent entity of the Russian Federation, authorized by the executive authority of the constituent entity of the Russian Federation, conducts audits of local budgets.

The main manager of federal budget funds is the state authority of the Russian Federation, which has the right to distribute federal budget funds to subordinate managers and recipients of budget funds.

The main manager of the funds of the budget of the subject of the Russian Federation, the funds of the local budget is the state authority of the subject of the Russian Federation, local government, budgetary institution.

The main manager of budgetary funds is the Government of the Russian Federation.

17. Powers of participants in the budget process at the federal level

Participants in the budget process with budgetary powers at the federal level are:

1) President of the Russian Federation;

2) the State Duma of the Federal Assembly of the Russian Federation;

3) Federation Council of the Federal Assembly of the Russian Federation;

4) Government of the Russian Federation;

5) Ministry of Finance of the Russian Federation;

6) Federal Treasury;

7) bodies collecting budget revenues;

8) Bank of Russia;

9) Accounts Chamber of the Russian Federation;

10) Federal Service for Financial and Budgetary Supervision;

11) state off-budget funds;

12) main managers and managers of budgetary funds;

13) other bodies entrusted with budgetary, tax and other powers by the legislation of the Russian Federation.

The Ministry of Finance has the following budgetary powers:

1) draws up a draft federal budget, submits it to the Government, takes part in the development of draft budgets of state extra-budgetary funds;

2) draws up and maintains a consolidated budget breakdown of the federal budget and submits it to the Federal Treasury;

3) develops a program of internal state borrowings of the Russian Federation;

4) develops a program of external state borrowings of the Russian Federation;

5) carry out management of accounting and reporting of legal entities;

6) organize the execution of the federal budget; The Federal Treasury has the following

budget powers:

1) distributes revenues and other receipts between the budgets of the budgetary system of the Russian Federation;

2) opens accounts with the Bank of Russia and credit institutions for accounting for federal budget funds and other funds, establishes the regime for these accounts;

3) establishes the procedure for cash services for the execution of budgets of the budget system of the Russian Federation;

4) establishes the procedure for opening and maintaining personal accounts of the main administrators, administrators and recipients of federal budget funds;

5) draws up and submits to the Ministry of Finance of the Russian Federation a report on the execution of the consolidated budget of the Russian Federation on the basis of a report on the execution of the federal budget;

6) exercise other powers.

18. Budgetary powers of federal government bodies

Federal bodies of state power exercise budgetary powers:

1) establish the general principles of the organization and functioning of the budgetary system of the Russian Federation, the foundations of the budgetary process and interbudgetary relations;

2) determine the basis for the preparation and consideration of draft budgets of the budget system of the Russian Federation, approval and execution of budgets of the budget system of the Russian Federation, approval of reports on their execution and control over their execution;

3) establish the procedure for the preparation and consideration of draft federal budgets and budgets of state non-budgetary funds, approval and execution of the federal budget and budgets of state non-budgetary funds;

4) draw up and consider drafts of the federal budget and budgets of state extra-budgetary funds, approval and execution of the federal budget and budgets of state extra-budgetary funds;

5) establish the procedure for compiling and submitting to the federal executive authorities the codes, approved budgets of the constituent entities of the Russian Federation and local budgets for the next financial year, reports on the execution of the consolidated budgets of the constituent entities of the Russian Federation and other budget reporting;

6) establish the procedure for delimiting the expenditure obligations of the Russian Federation, constituent entities of the Russian Federation, municipalities;

7) determine the procedure for establishing and fulfilling expenditure obligations of the Russian Federation;

8) determine the procedure for establishing and fulfilling expenditure obligations of the constituent entities of the Russian Federation and municipalities subject to execution at the expense of subventions from the federal budget;

9) determine the basis for the formation of revenues and the implementation of expenditures of the budgets of the budgetary system of the Russian Federation;

10) determine the procedure for establishing standards for deductions from federal, regional and local taxes and fees;

11) establish standards for deductions from federal taxes and fees;

12) determine the general principles for the provision and forms of interbudgetary transfers;

13) establish the procedure and conditions for the provision of interbudgetary transfers from the federal budget;

14) establish the procedure for borrowing by the Russian Federation;

15) carry out state borrowings of the Russian Federation and the provision of loans to foreign states, manage the state debt of the Russian Federation;

16) establish a unified procedure for maintaining budgetary accounting and reporting for the budgets of the budgetary system of the Russian Federation and budgetary institutions;

17) other budgetary powers.

19. Budgetary powers of public authorities of the constituent entities of the Russian Federation

State authorities of the constituent entities of the Russian Federation exercise the following powers:

1) establishing the procedure for compiling and considering draft budgets of a constituent entity of the Russian Federation and the budgets of territorial state non-budgetary funds, approving and executing the budget of a constituent entity of the Russian Federation and budgets of territorial state non-budgetary funds, monitoring their execution and approving a report on the execution of the budget of a constituent entity of the Russian Federation and budgets of territorial state non-budgetary funds ;

2) drafting and reviewing draft budgets of a constituent entity of the Russian Federation, budgets of territorial state non-budgetary funds, approving and executing the budget of a constituent entity of the Russian Federation and budgets of territorial state non-budgetary funds, monitoring their execution, compiling and approving reports on the execution of the budget of a constituent entity of the Russian Federation and budgets of territorial state non-budgetary funds , drawing up reports on the execution of the consolidated budget of the constituent entity of the Russian Federation;

3) establishment and fulfillment of spending obligations of the subject of the Russian Federation;

4) determination of the procedure for establishing and fulfilling expenditure obligations of municipalities subject to execution at the expense of subventions from the budget of a constituent entity of the Russian Federation;

5) establishment of standards for deductions to local budgets from federal and (or) regional taxes and fees, taxes provided for by special tax regimes, subject to crediting in accordance with the RF BC and legislation on taxes and fees to the budgets of constituent entities of the Russian Federation;

6) establishing the procedure and conditions for the provision of interbudgetary transfers from the budget of a subject of the Russian Federation;

7) provision of interbudgetary transfers from the budget of a constituent entity of the Russian Federation;

8) establishment of the general procedure and conditions for the provision of interbudgetary transfers from local budgets;

9) implementation of state borrowings of the constituent entity of the Russian Federation, management of the public debt of the constituent entity of the Russian Federation;

10) detailing the objects of the budget classification of the Russian Federation in the part related to the budget of the corresponding subject of the Russian Federation;

11) temporary exercise of certain budgetary powers of local self-government bodies;

12) in the case and in the manner provided for by the RF BC, federal laws and the laws of the constituent entities of the Russian Federation adopted in accordance with them, establishing liability for violation of regulatory legal acts of the constituent entities of the Russian Federation on issues of regulating budgetary legal relations;

12) other budgetary powers.

20. Financial planning

With the help of financial planning, the processes of creation, distribution, redistribution and consumption of financial resources are managed, the object of which is funds of funds.

With the help of financial planning, a balance is achieved in national economic, intersectoral proportions, ways are determined for the rational use of labor, material and financial resources.

Financial planning is provided by a system of financial plans that are linked to material and labor balances in value terms.

Any financial plan solves the problem of organizing financial management at a certain level of management.

The system of financial plans includes long-term financial plans and consolidated financial balances, which are created at the national and territorial levels of government.

At all levels of government, long-term financial planning is carried out in order to:

1) ensuring coordination of economic and social development and financial policy;

2) forecasting the volume of financial resources;

3) forecasting the financial consequences of programs;

4) determining the possibility of implementing various measures in the field of finance.

Based on the indicators of the forecast of the economic and social development of the state, a long-term financial plan is developed, which contains data on the possibilities of the budget for mobilizing revenues and financing budget expenditure items. A long-term financial plan is drawn up for three years according to budget indicators, for each year it is adjusted to the indicators of the updated forecast of the socio-economic development of the state.

Consolidated financial balance - the balance of financial resources created and used in the state or in a certain territory. It covers the funds of all budgets, extra-budgetary trust funds and enterprises located in a certain territory.

Drawing up a consolidated financial balance is a preparatory stage in the development of the budget, which allows you to link the material and financial proportions in the economy, coordinate the indicators of all parts of the financial and credit system; identify reserves of additional financial resources for certain measures for the development of the state; make predictive financial calculations; to develop directions of financial policy.

The consolidated financial balance of the state is developed by the Ministry of Economy of the Russian Federation jointly with the Ministry of Finance of the Russian Federation on the basis of macroeconomic indicators.

21. Drafting budgets

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

The Budget Message of the President of the Russian Federation determines the budget policy of the Russian Federation for the next financial year.

Drawing up draft budgets is the exclusive prerogative of the Government of the Russian Federation, the relevant executive authorities of the constituent entities of the Russian Federation and local governments.

Drafting of budgets is carried out by the Ministry of Finance of the Russian Federation, financial authorities of the constituent entities of the Russian Federation and municipalities.

For the timely and high-quality drafting of budgets, financial authorities receive the necessary information from financial authorities of another level of the budget system of the Russian Federation and from other state bodies, local governments and legal entities.

The information necessary for the preparation of draft budgets is information about the tax legislation in force at the time the draft budget was developed, about the estimated amount of financial assistance provided from the budgets of other levels of the budget system; on the types and volumes of expenditures transferred from one level of the budget system to another; on the standards of financial costs for the provision of state or municipal services.

Budgeting is based on:

1) Budget message of the President of the Russian Federation;

2) forecast of socio-economic development of the territory for the financial year;

3) the main directions of the budgetary and tax policy of the territory for the financial year;

4) forecast of the consolidated financial balance for the territory for the financial year;

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

The main characteristics of the budget include: total budget revenues, total budget expenditures and budget deficit.

The initial macroeconomic indicators for drawing up the draft budget are the volume of gross domestic product for the next financial year, the growth rate of gross domestic product in the next financial year and the inflation rate (price growth rate).

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

22. The procedure for drafting the federal budget

Drafting of the federal budget is carried out by the Government of the Russian Federation and begins no later than 10 months before the start of the next financial year.

The authorized executive body organizes the development of a forecast of the socio-economic development of the Russian Federation for the next financial year and clarification of the parameters of the medium-term forecast of the socio-economic development of the Russian Federation, which is the basis of the long-term financial plan.

The Ministry of Finance of the Russian Federation organizes the development of:

1) projections of the main indicators of the federal budget for the medium term;

2) the draft Federal Law on the federal budget for the next financial year.

The first stage in the formation of the federal budget is the development by the federal executive authorities and the selection by the Government of the Russian Federation of a plan-forecast of the functioning of the Russian economy for the next financial year, containing the main macroeconomic indicators characterizing the state of the economy.

The Ministry of Finance develops the characteristics of the federal budget for the financial year and distributes federal budget expenditures.

The Ministry of Finance, within two weeks from the date of adoption by the Government of the Russian Federation of the characteristics of the federal budget for the financial year and the distribution of federal budget expenditures in accordance with the functional classification of expenditures of budgets of the Russian Federation:

1) send budget projections to federal executive bodies for distribution to specific recipients of federal budget funds;

2) notify the executive authorities of the constituent entities of the Russian Federation on the methodology for the formation of interbudgetary relations between the Russian Federation and the constituent entities of the Russian Federation for the next financial year and for the medium term, determined by the legislation of the Russian Federation. The second stage in the formation of the federal budget is the distribution by the federal executive authorities of the maximum volumes of budget financing for the next financial year in accordance with the functional and economic classifications of budget expenditures of the Russian Federation and by recipients of budget funds, as well as the development by these authorities of proposals for structural and organizational reforms in industries economy and social sphere, on the abolition of regulatory legal acts, the execution of which entails the expenditure of budgetary funds that are not provided with real sources of funding in the next financial year, on the suspension of the said regulatory legal acts or on their phased introduction.

23. Documents required for consideration of the draft federal law on the federal budget

The procedure for consideration of the draft law on the budget and its approval must ensure the consideration and approval of the said draft law before the start of the next financial year, as well as the approval of certain indicators in the course of consideration of this draft law.

The Government of the Russian Federation submits to the State Duma a draft federal law on the federal budget for the next financial year no later than August 26 of the current year simultaneously with the following documents and materials:

1) preliminary results of the socio-economic development of the Russian Federation for the past period of the current year;

2) a forecast of the socio-economic development of the Russian Federation for the next financial year;

3) the main directions of budgetary and tax policy for the next financial year;

4) a plan for the development of the state and municipal sectors of the economy;

5) the forecast of the Consolidated Financial Balance for the territory of the Russian Federation for the next financial year;

6) the forecast of the consolidated budget of the Russian Federation for the next financial year;

7) the main principles and calculations on the relationship between the federal budget and the consolidated budgets of the constituent entities of the Russian Federation in the next financial year;

8) projects of federal targeted programs and federal programs for the development of regions;

9) a draft federal targeted investment program for the next financial year;

10) a draft state armament program for the next financial year;

11) a draft program for the privatization of state and municipal enterprises for the next financial year;

12) calculations under the articles of the classification of federal budget revenues, sections and subsections of the functional classification of expenditures of the budgets of the Russian Federation and the federal budget deficit for the next financial year;

13) international treaties of the Russian Federation that have entered into force for the Russian Federation and contain its financial obligations for the next financial year;

14) a draft program of state external borrowings of the Russian Federation for the next financial year;

15) the draft structure of the state internal debt of the Russian Federation and the draft program of internal borrowings provided for the next financial year;

16) a list of legislative acts, the effect of which is canceled or suspended for the next financial year due to the fact that the federal budget does not provide funds for their implementation, etc.

24. Consideration and approval of the draft federal law on the federal budget

The State Duma considers the draft federal law on the federal budget for the next financial year in four readings.

When the State Duma considers the draft federal law on the federal budget for the next financial year in the first reading, its concept and forecast of the socio-economic development of the Russian Federation for the next financial year, the main directions of budgetary and tax policy for the next financial year, the main principles and calculations on the relationship of the federal the budget and budgets of the constituent entities of the Russian Federation, the draft program of state external borrowing of the Russian Federation in terms of sources of external financing of the federal budget deficit.

The State Duma hears the report of the Government of the Russian Federation, the co-reports of the Budget Committee and the second profile committee responsible for considering the subject of the first reading, the report of the Chairman of the Accounts Chamber of the Russian Federation and decides on the adoption or rejection of the said bill.

When the State Duma considers the draft federal law on the federal budget for the next financial year, the federal budget expenditures are approved in the second reading according to the sections of the functional classification of expenditures of the budgets of the Russian Federation within the total volume of federal budget expenditures approved in the first reading, and the size of the Federal Fund for Financial Support of the Subjects of the Russian Federation.

When the State Duma considers the draft federal law on the federal budget for the next financial year in the third reading, the federal budget expenditures are approved by subsections of the functional classification of expenditures of the budgets of the Russian Federation and the main administrators of federal budget funds for all four levels of the functional classification of expenditures of the budgets of the Russian Federation, the distribution of funds from the Federal Financial Support Fund constituent entities of the Russian Federation by constituent entities of the Russian Federation, federal budget expenditures for financing federal targeted programs, the Federal Targeted Investment Program for the next financial year, the Program for State External and Internal Borrowings of the Russian Federation for the next financial year, the Program for the Russian Federation to provide state loans to foreign states for the next financial year.

When considered in the fourth reading, the bill is voted as a whole. Amendments to it are not allowed.

The federal law on the federal budget for the next financial year, adopted by the State Duma, is submitted to the Federation Council for consideration within five days from the date of adoption.

25. Budget execution

Budget execution - this is the most important stage of the budget process for the mobilization and use of budget funds, in the process of execution of which the executive authorities, financial and tax authorities, credit institutions, legal entities and individuals - payers of taxes to the budget, recipients of budget funds participate.

The execution of the federal budget, the budget of the state non-budgetary fund, the budget of the constituent entity of the Russian Federation, the budget of the territorial state non-budgetary fund, the local budget is ensured by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, and the local administration.

In Russia, treasury execution of budgets is established. The executive authorities are entrusted with organizing the execution and execution of budgets, managing budget accounts and budgetary funds.

The budget is executed on the basis of the unity of the cash desk and the subordination of expenses.

Cash services for the execution of budgets of the budget system of the Russian Federation are carried out by the Federal Treasury.

For cash services for the execution of budgets, the Federal Treasury opens accounts with the Central Bank of the Russian Federation.

The principle of the unity of the cash desk is the transfer of all incoming budget revenues, the attraction and repayment of sources of financing the budget deficit and the implementation of all expenses from a single budget account.

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

The budget list is compiled by the main manager of budgetary funds for managers and recipients of budgetary funds on the basis of the approved budget in accordance with the functional and economic classifications of expenditures of the budgets of the Russian Federation with a quarterly breakdown and is submitted to the executive authority responsible for budgeting within 10 days from the date of approval of the budget .

Execution of income budgets provides for:

1) transfer and crediting of income to a single account of the budget;

2) distribution in accordance with the approved budget of regulatory revenues;

3) return of excessively paid amounts of income to the budget;

4) accounting for budget revenues and drawing up reports on the revenues of the relevant budget.

Expenditure budgets are executed within the limits of the actual availability of budgetary funds in a single budget account in compliance with the mandatory sequentially implemented authorization and financing procedures.

The financing procedure consists in spending budgetary funds.

26. Budget Commitment

Budget Commitment - recognized by the body executing the budget, the obligation to spend the funds of the relevant budget within a certain period, arising in accordance with the law on the budget and with a consolidated budget breakdown.

Limit of budgetary obligations - the volume of budgetary obligations, determined and approved for the manager and recipient of budgetary funds by the body executing the budget, for a period not exceeding three months.

Limits of budgetary obligations for managers and recipients of budgetary funds are approved by the body executing the budget, on the basis of distribution projects approved by the main managers of budgetary funds.

Limits of budgetary obligations are communicated to all managers and recipients of budgetary funds by the body executing the budget, no later than five days before the start of their validity period.

The consolidated register of limits of budgetary obligations for all managers and recipients of budgetary funds is submitted by the authorized executive body to the control body created by the legislative (representative) body.

Changing the limits of budgetary obligations is possible in case of a change in budget allocations, in case of blocking expenses. It is possible to change the limits of budgetary obligations.

Recipients of budgetary funds may assume monetary obligations to make expenses and payments by drawing up payment and other documents necessary for making expenses and payments, within the limits of budgetary obligations brought to them and estimates of income and expenses.

The body executing the budget spends budgetary funds after checking the compliance of the prepared payment and other documents necessary for making expenses with the requirements of the Budget Code, approved estimates of income and expenses of budgetary institutions and the adjusted limits of budgetary obligations.

The list and forms of documents submitted to the body executing the budget to confirm financial obligations are approved by a legal act of the executive body.

The body executing the budget carries out the procedure for confirming the fulfillment of monetary obligations and, no later than three days from the date of submission of payment documents, makes an authorization inscription.

The expenditure of budget funds is carried out by writing off funds from a single budget account in the amount of a confirmed budget obligation in favor of individuals and legal entities. The volume of budgetary funds spent must correspond to the volume of confirmed financial obligations.

27. Concepts of budget revenues

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

Budget revenues include:

1) tax revenues. Tax revenues include federal, state and local taxes and fees, penalties and fines. The amount of tax credits, deferrals and installments for paying taxes to the budget is taken into account in the income of the corresponding budget;

2) non-tax income. Non-tax income includes income from the use of state or municipal property after taxes and fees have been paid.

Budget revenues include:

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

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

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

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

5) income in the form of profit;

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

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

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

9) funds received as a result of the application of measures of civil, administrative and criminal liability;

10) gratuitous and irrevocable transfers:

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

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

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

d) other gratuitous and irrevocable transfers.

28. Federal budget revenues

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

1) corporate income tax;

2) corporate income tax;

3) value added tax;

4) excises on ethyl alcohol from food raw materials;

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

6) excises on alcohol-containing products;

7) excises on tobacco products;

8) excises on motor gasoline, diesel fuel;

9) excises on cars and motorcycles;

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

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

12) tax on the extraction of minerals;

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

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

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

16) water tax;

17) unified social tax;

18) state duty, etc.

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

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

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

3) customs duties and customs fees;

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

5) fees for the use of water bodies;

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

7) payments for negative impact on the environment;

8) consular fees;

9) patent fees;

10) payments for providing information on registered rights to real estate, etc.

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

The budgets of the constituent entities of the Russian Federation are subject to crediting of lot income from the following regional taxes:

1) corporate property tax;

2) gambling business tax;

3) transport tax.

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

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

2) personal income tax;

3) excises on ethyl alcohol from food raw materials;

4) excises on alcohol-containing products;

5) excises on alcoholic products;

6) excises on beer;

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

8) tax on the extraction of common minerals;

9) tax on the extraction of minerals;

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

11) fee for the use of wildlife objects;

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

13) unified agricultural tax. Transfer to the budgets of the constituent entities of the Russian Federation of tax revenues from the payment of excises on alcoholic products:

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

2) 80% of these revenues are distributed among the budgets of the constituent entities of the Russian Federation. Non-tax revenues of the budgets of the constituent entities of the Russian Federation are formed at the expense of:

1) part of the profit of unitary enterprises created by the constituent entities of the Russian Federation, remaining after the payment of taxes and fees;

2) payments for negative impact on the environment;

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

4) fees for the issuance of licenses for the implementation of activities related to the production and circulation of ethyl alcohol.

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

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

30. Revenues of local budgets

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

1) from local taxes:

a) land tax;

b) tax on property of individuals;

2) from federal taxes and fees:

a) personal income tax;

b) unified agricultural tax;

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

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

Tax revenues from:

1) local taxes:

a) land tax levied in inter-settlement territories;

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

2) federal taxes and fees:

a) personal income tax;

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

c) unified agricultural tax;

d) state duty.

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

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

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

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

31. Corporate income tax

Income Taxes is an important source of formation of the revenue part of budgets of different levels.

Income tax is a direct, federal, and regulatory tax.

Taxpayers of corporate income tax are:

1) Russian organizations;

2) foreign organizations operating in the Russian Federation through permanent representative offices or receiving income from sources in the Russian Federation.

The object of taxation is the profit received by the taxpayer.

Profit is recognized: for Russian organizations - income received, reduced by the amount of expenses incurred;

Income includes:

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

2) non-operating income.

Incomes are determined on the basis of primary documents and other documents confirming the income received by the taxpayer, and tax accounting documents.

Since the taxpayer reduces the income received by the amount of expenses incurred, the justified and documented expenses incurred by the taxpayer are recognized as expenses.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

Expenses, depending on their nature, conditions of implementation and areas of activity of the taxpayer, are divided into expenses related to production and sale, and non-operating expenses.

The tax base is the monetary expression of profit subject to taxation.

The tax rate is set at 24%. The amount of tax calculated at a tax rate of 6,5% is credited to the federal budget, and the amount of tax calculated at a tax rate of 17,5% is credited to the budgets of the constituent entities of the Russian Federation.

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

Reporting periods for taxpayers calculating monthly advance payments.

The tax payable at the end of the tax period shall be paid no later than the deadline set for filing tax returns for the relevant tax period.

32. Excises

Excises - type of indirect taxes on goods included in the price or tariff. Excise taxpayers are:

1) organizations;

2) individual entrepreneurs;

3) persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

Excisable goods are:

1) alcohol-containing products with a volume fraction of ethyl alcohol of more than 9%;

2) alcoholic products;

3) tobacco products;

4) passenger cars and motorcycles with engine power over 112,5 kW (150 hp);

5) motor gasoline.

The following transactions are recognized as objects of taxation:

1) the sale on the territory of the Russian Federation by persons of excisable goods produced by them, the sale of collateral and the transfer of excisable goods under an agreement on the provision of a compensation or novation;

2) receipt on the territory of the Russian Federation of petroleum products by an organization or an individual entrepreneur who has a certificate;

3) transfer within the structure of the organization of produced excisable goods for further production of non-excisable goods;

4) transfer on the territory of the Russian Federation by persons of excisable goods produced by them for their own needs;

5) importation of excisable goods into the customs territory of the Russian Federation.

The tax base is determined separately for each type of excisable goods. The tax base for the sale of excisable goods produced by the taxpayer, depending on the tax rates established for these goods, is determined by:

1) as the volume of sold excisable goods in physical terms - for excisable goods in respect of which fixed tax rates are established;

2) as the cost of excisable goods sold, calculated on the basis of prices determined without taking into account excise tax, value added tax - for excisable goods, in respect of which ad valorem tax rates are established;

3) as the value of transferred excisable goods, calculated on the basis of average selling prices in force in the previous tax period, and in their absence - on the basis of market prices excluding excise duty, value added tax - for excisable goods, in respect of which ad valorem tax rates are established .

33. Value added tax

Value Added Tax is a regulatory federal tax.

Value added tax is a form of withdrawal to the budget of a part of the added value created at all stages of production and defined as the difference between the cost of goods, works and services sold and the cost of material costs attributed to production and distribution costs.

VAT is levied on all goods, works and services throughout the entire production cycle. VAT is a stable and regular source of revenue for the budget.

The taxpayers of value added tax are:

1) organizations;

2) individual entrepreneurs;

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

The following transactions are subject to taxation:

1) the sale of goods (works, services) on the territory of the Russian Federation, including the sale of pledged items and the transfer of goods under an agreement on the provision of compensation or innovation, as well as the transfer of property rights;

2) transfer in the territory of the Russian Federation of goods for own needs, the costs of which are not deductible when calculating corporate income tax;

3) performance of construction and installation works for own consumption;

4) importation of goods into the customs territory of the Russian Federation.

The territory of the Russian Federation is recognized as the place of sale of works (services).

Taxation is made at a tax rate of 0% when implementing:

1) goods exported under the customs regime of export;

2) works (services) performed in outer space, etc.

Taxation is made at a tax rate of 10% when implementing:

1) the following food products: meat and meat products; milk and dairy products; salt; grains, compound feeds; of bread; cereals; flour; pasta; live fish; baby and diabetic food products; vegetables;

2) goods for children:

3) periodicals;

4) the following medical products of domestic and foreign production.

Taxation is made at a tax rate of 18% in other cases. The moment of determining the tax base is:

1) day of shipment;

2) day of payment.

34. Personal Income Tax

Income tax - one of the most important taxes that form the budgets of modern states, covers various sources of income of citizens, as it is associated with various areas of their activity.

Individuals who are tax residents of the Russian Federation, individuals who receive income from sources in the Russian Federation and are not tax residents of the Russian Federation are recognized as taxpayers of personal income tax.

Income from sources in the Russian Federation includes:

1) dividends and interest received from a Russian organization;

2) income received from the use of copyright or other related rights in the Russian Federation;

3) income received from the lease or other use of property located in the Russian Federation;

4) income from sales:

a) immovable property located in the Russian Federation;

b) in the Russian Federation, shares or other securities, as well as shares in the authorized capital of organizations;

c) other property located in the Russian Federation and owned by an individual;

5) pensions, allowances, scholarships and other similar payments;

6) income received from the use of any means of transport;

7) other income.

The object of taxation is the income received by taxpayers:

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

2) from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation.

When determining the tax base, all incomes of the taxpayer received by him both in cash and in kind are taken into account.

The amount of tax when determining the tax base is calculated as a percentage of the tax base corresponding to the tax rate.

The total tax amount is the amount obtained by adding the tax amounts.

The total amount of tax is calculated based on the results of the tax period in relation to all income of the taxpayer, the date of receipt of which refers to the corresponding tax period.

The tax amount is determined in full rubles.

35. Responsibility for violation of budget legislation

Among the most acute problems of the functioning of the budget system is the problem of increasing responsibility for violation of budget legislation.

Every year, the budget is adopted at the level of law, and every year it is not executed. No one bears responsibility for this. Cases of arbitrary financing of certain types of expenses and subject items are allowed, when money is allocated for one purpose, and then repurposed for other tasks.

The merit of the Budget Code is that it attempts to define a system of measures of legal responsibility for violating the provisions of budget legislation. We are talking about special sanctions that complement the existing measures of an administrative, criminal, material nature.

Violation of budget legislation is non-execution or improper execution of the procedure for drawing up and considering draft budgets, approving budgets, executing and monitoring the execution of budgets at all levels of the budget system of the Russian Federation. Article 283 of the RF BC provides a detailed list of types of budget offenses that are the basis for the application of state enforcement measures, including: failure to comply with the budget law, misuse of budget funds, non-transfer or incomplete transfer of budget funds to recipients of budget funds, late submission of reports and other information related to the execution of the budget, non-compliance of the budget list with the law on the budget, etc. The following measures of legal liability are provided for the above violations:

1) warning about improper execution of the budget process;

2) cost blocking;

3) withdrawal of budgetary funds; suspension of operations on accounts in credit institutions;

4) imposition of a fine;

5) accrual of penalties (Article 282 of the RF BC).

Often there is a violation - misuse of budgetary funds, involving the direction and use of funds for purposes that do not meet the conditions for their receipt, which entails the imposition of fines on the heads of recipients of budgetary funds in accordance with the Code of Administrative Offenses of the RSFSR, the indisputable seizure of budgetary funds used not for the intended purpose, as well as in the presence of a crime - criminal penalties provided for by the Criminal Code of the Russian Federation.

Failure to return or untimely return of budgetary funds received on a reimbursable basis entails the imposition of fines on managers - recipients of budgetary funds in an administrative manner.

36. Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources

Payers of the fee for the use of objects of the animal world, with the exception of objects of the animal world related to objects of aquatic biological resources, are organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a license for the use of objects of the animal world in the territory of the Russian Federation.

The payers of the fee for the use of objects of aquatic biological resources are recognized as organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a license for the use of objects of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the area of the Spitsbergen archipelago.

The objects of taxation are:

1) objects of the animal world, the removal of which from their habitat is carried out on the basis of a license for the use of objects of the animal world, issued in accordance with the legislation of the Russian Federation;

2) objects of aquatic biological resources, the withdrawal of which from their habitat is carried out on the basis of a license for the use of objects of aquatic biological resources, issued in accordance with the legislation of the Russian Federation.

Fee rates for each object of the animal world are set in certain amounts. For example, the collection rate in rubles for one animal: a musk ox - a hybrid of bison with livestock, is set at 15 thousand rubles, and a pheasant, black grouse, water shepherd - 20 rubles.

The amount of the fee for the use of objects of the animal world is determined in relation to each object of the animal world as the product of the corresponding number of objects of the animal world and the fee rate established for the corresponding object of the animal world.

The amount of the fee for the use of objects of aquatic biological resources is determined in relation to each object of aquatic biological resources as the product of the corresponding number of objects of aquatic biological resources and the fee rate established for the corresponding object of aquatic biological resources.

Payment of fees is made by payers-individuals, with the exception of individual entrepreneurs, at the location of the authority that issued the license; payers-organizations and individual entrepreneurs - at the place of their registration.

The amounts of fees for the use of objects of aquatic biological resources are credited to the accounts of the Federal Treasury for their subsequent distribution in accordance with the budget legislation of the Russian Federation.

37. Water tax

Taxpayers of the water tax are organizations and individuals engaged in special or special water use in accordance with the legislation of the Russian Federation.

The following types of use of water bodies are recognized as objects of taxation by water tax:

1) water intake from water bodies;

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

3) use of water bodies without water intake for hydropower purposes;

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

For each type of water use recognized as an object of taxation, the tax base is determined by the taxpayer separately for each water body.

If different tax rates are established for a water body, the tax base is determined by the taxpayer in relation to each tax rate.

When water is withdrawn, the tax base is determined as the volume of water withdrawn from a water body during the tax period.

When using the water area of water bodies, with the exception of timber rafting in rafts and purses, the tax base is determined as the area of the provided water space.

When water bodies are used without water withdrawal for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period.

When using water bodies for the purpose of rafting in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses for the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100.

The tax period is a quarter.

Tax rates are set for the basins of rivers, lakes, seas and economic regions in the following amounts:

1) when water is withdrawn from surface and underground water bodies within the established quarterly (annual) water use limits;

2) when water is withdrawn in excess of the established quarterly water use limits, tax rates in terms of such an excess are set at five times the amount of tax rates;

3) the rate of water tax when taking water from water bodies for water supply to the population is set at 70 rubles. for one thousand cubic meters of water taken from a water body.

The taxpayer calculates the amount of tax independently.

The amount of tax at the end of each tax period is calculated as the product of the tax base and the corresponding tax rate.

38. Land tax

Taxpayers of the tax are organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent use or the right of lifetime inheritable possession.

The objects of taxation are land plots located within the boundaries of the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax is introduced.

The tax base is defined as the cadastral value of land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation.

The tax base is determined for each land plot as its cadastral value as of January 1 of the year that is the tax period.

The tax base is determined separately in respect of shares in the right of common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.

Taxpayers-organizations determine the tax base independently on the basis of information from the state land cadastre on each land plot owned by them on the right of ownership or the right of permanent use.

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

The tax period is a calendar year.

Reporting periods for taxpaying organizations and individuals who are individual entrepreneurs are the first quarter, six months and nine months of a calendar year.

Tax rates cannot exceed:

1) 0,3% for land plots:

a) classified as agricultural land or land within the agricultural use zones in settlements and used for agricultural production;

b) occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex or provided for housing construction;

c) provided for personal subsidiary farming, horticulture, horticulture or animal husbandry;

2) 1,5% in relation to other land plots. It is allowed to establish differentiated tax rates depending on the categories of land or the permitted use of the land plot.

39. Personal property tax

Payers of taxes on the property of individuals are individuals - owners of property recognized as an object of taxation.

If the property that is the object of taxation is in the common shared ownership of several individuals, then each of these individuals is recognized as a taxpayer of this property in proportion to his share in this property. If the property recognized as an object of taxation is jointly owned by several individuals, they bear equal responsibility for the fulfillment of the tax obligation. In this case, the payer of the tax may be one of these persons, determined by agreement between them.

The objects of taxation are the following types of property: residential houses, apartments, dachas, garages and other buildings, premises and structures.

Tax rates for buildings, premises and structures are established by the regulatory legal acts of the representative bodies of local self-government, depending on the total inventory value. Representative bodies of local self-government may determine the differentiation of rates within the established limits, depending on the total inventory value, type of use, and other criteria. Tax rates are set within the following limits:

1) with a property value of up to 300 thousand rubles. - rate up to 0,1%;

2) with the value of property from 300 thousand rubles. - rate from 0,1% to 0,3%;

3) if the value of the property is over 500 thousand rubles. - rate from 0,3% to 2,0%.

Taxes are credited to the local budget at the place of registration of the object of taxation.

The following categories of citizens are exempted from paying taxes on property of individuals:

1) Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

2) disabled people of groups I and II, disabled since childhood;

3) participants in the Civil and Great Patriotic Wars, other combat operations to defend the USSR;

4) civilians of the Soviet Army, Navy, etc.;

5) family members of servicemen who have lost their breadwinner.

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.

40. The concept and classification of budget expenditures

Financial support for the performance of functions assigned to public authorities is the main factor for all parts of the budget system of the Russian Federation. The system of budget expenditures is formed depending on the nature of these functions.

According to the Budget Code of the Russian Federation, the formation of budget expenditures of all levels of the budget system of the Russian Federation is carried out in accordance with expenditure obligations, due to the delineation of powers established by the legislation of the Russian Federation of federal state authorities, state authorities of the constituent entities of the Russian Federation and local governments, the execution of which, according to the legislation of the Russian Federation, international and other contracts and agreements, should take place in the next financial year at the expense of the relevant budgets.

Budget expenditures, depending on their economic content, are divided into current and capital expenditures.

Capital expenditure budgets - this is a part of budget expenditures that ensures innovation and investment activities, including items of expenditure that are intended for investment in newly created or already existing (operating) legal entities in accordance with the approved investment program, funds provided as budget loans for investment purposes to legal entities , expenses for overhaul and other expenses associated with expanded reproduction, expenses in the course of which the property owned by the Russian Federation, the constituent entities of the Russian Federation and others is created or increased, as well as other budget expenses that are included in the capital expenditures of the budget in accordance with the economic classification of expenditures of the budgets of the Russian Federation.

The development budget is formed as part of the capital expenditures of the budgets. Its procedure and conditions for its formation are determined by federal law.

Current expenditures of budgets - this is a part of budget expenditures, which ensures the current functioning of bodies: state power, local self-government; budgetary institutions, the provision of state support to other budgets and individual sectors of the economy in the form of grants, subsidies and subventions for the current functioning and other budget expenditures that are not included in capital expenditures in accordance with the budget classification of the Russian Federation.

Funds from the repayment of state loans, budget loans, as well as funds received from the sale of property and other collateral transferred by recipients of budget loans and state or municipal guarantees to the relevant executive authorities as collateral for obligations under budget loans and state or municipal guarantees, are reflected in budget expenditures with a minus sign.

41. Forms of provision of budgetary funds

Provision of budgetary funds is carried out in the following forms:

1) appropriations for the maintenance of budgetary institutions. According to the Budget Code of the Russian Federation, budgetary institutions spend budgetary funds exclusively on:

a) wages;

b) transfer of insurance premiums to state off-budget funds;

c) transfers to the population, etc.;

2) funds to pay for goods, works and services performed by individuals and legal entities under state or municipal contracts. All purchases of goods, works and services in excess of 2000 minimum wages are carried out on the basis of state or municipal contracts;

3) transfers to the population - budgetary funds for financing obligatory payments to the population: pensions, scholarships, allowances, compensations, other social payments;

4) appropriations for the implementation by local governments of mandatory payments to the population established by the legislation of the Russian Federation;

5) appropriations for the implementation of certain state powers transferred to other levels of government;

6) appropriations for compensation of additional expenses incurred as a result of decisions taken by public authorities, leading to an increase in budget expenditures or a decrease in budget revenues;

7) budget loans to legal entities;

8) subventions and subsidies to individuals and legal entities;

9) investments in the authorized capital of existing or newly created legal entities;

10) interbudgetary transfers. Intergovernmental transfers from the federal budget are provided in the form of:

a) financial assistance to the budgets of the constituent entities of the Russian Federation;

b) financial assistance to the budgets of individual municipalities, provided in cases and in the manner prescribed by federal laws;

c) other gratuitous and irrevocable transfers;

d) budget credits to the budgets of subjects of the Russian Federation;

11) credits and loans within the country at the expense of state external borrowings;

12) loans to foreign states;

13) funds for servicing debt obligations, including state or municipal guarantees.

The budget law determines the terms and conditions for financing specific expenditures provided for by the budget law that are obligatory for the recipient of budgetary funds to fulfill.

42. Reserve funds. Emergence of spending obligations

The resources of the reserve funds are used to finance unforeseen expenses, including emergency and recovery work to eliminate the consequences of natural disasters and other emergencies that occurred in the current financial year.

The procedure for spending the resources of the reserve funds is established by the regulatory legal acts of the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation or local governments.

The executive authorities and local self-government bodies quarterly inform the legislative authority and the representative body of local self-government about the expenditure of the reserve fund.

Reserve Fund of the President of the Russian Federation

The federal budget for the next financial year provides for the creation of a reserve fund of the President of the Russian Federation in the amount of not more than 1% of the approved federal budget expenditures.

The resources of the reserve fund of the President of the Russian Federation are spent on financing unforeseen expenses and additional expenses provided for by decrees of the President of the Russian Federation. The expenditure of the reserve fund of the President of the Russian Federation is carried out on the basis of a written order of the President of the Russian Federation.

The expenditure obligations of the Russian Federation arise as a result of:

1) adoption of federal laws or regulatory legal acts of the President and the Government of the Russian Federation when federal bodies of state power exercise powers on subjects of jurisdiction of the Russian Federation or powers on subjects of joint jurisdiction;

2) the conclusion by the Russian Federation or on behalf of the Russian Federation of agreements in the exercise by federal bodies of state power of powers on the subjects of the jurisdiction of the Russian Federation or powers on the subjects of joint jurisdiction;

3) the adoption of federal laws or regulatory legal acts of the President and the Government of the Russian Federation, providing for the provision of interbudgetary transfers from the federal budget in the forms and procedure provided for by the Budget Code, including:

a) subventions to the budgets of constituent entities of the Russian Federation for the fulfillment of spending obligations of constituent entities of the Russian Federation in connection with the exercise by state authorities of constituent entities of the Russian Federation of powers subject to financial support from subventions from the federal budget;

b) subventions to local budgets for the fulfillment of spending obligations of municipalities in connection with the vesting of local governments with certain state powers of the Russian Federation.

The spending obligations of the Russian Federation are fulfilled at the expense of their own revenues and sources of covering the federal budget deficit.

43. Expenditure obligations of a constituent entity of the Russian Federation and a municipality

Expenditure obligations of the subject of the Russian Federation arise as a result of:

1) the adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation or on behalf of a constituent entity of the Russian Federation of agreements in the exercise by state authorities of the constituent entities of the Russian Federation of powers in matters of jurisdiction of the constituent entities of the Russian Federation;

2) the adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation, as well as the conclusion by a constituent entity of the Russian Federation or on behalf of a constituent entity of the Russian Federation of contracts (agreements) when the state authorities of the constituent entities of the Russian Federation exercise powers on subjects of joint jurisdiction;

3) the adoption of laws and other regulatory legal acts of a constituent entity of the Russian Federation that provide for the provision of interbudgetary transfers from the budget of a constituent entity of the Russian Federation in the forms and procedure provided for by the Budget Code, including subventions to local budgets for the fulfillment of expenditure obligations of municipalities in connection with the provision of local governments with separate state powers of subjects of the Russian Federation;

4) adoption of regulatory legal acts of a constituent entity of the Russian Federation in the exercise by state authorities of a constituent entity of the Russian Federation of powers that are subject to financial support through subventions from the federal budget.

The expenditure obligations of a constituent entity of the Russian Federation to provide subventions to local budgets for the fulfillment of expenditure obligations of municipalities in connection with the empowerment of local governments with certain state powers of the constituent entities of the Russian Federation are fulfilled by providing subventions to local budgets from the regional compensation fund.

The state authorities of a constituent entity of the Russian Federation independently determine the amount and terms of remuneration for the work of state civil servants of a constituent entity of the Russian Federation and employees of state institutions of a constituent entity of the Russian Federation.

Expenditure obligations of the municipality arise as a result of:

1) adoption of regulatory legal acts of local governments on issues of local importance;

2) adoption of regulatory legal acts of local self-government bodies in the exercise by local self-government bodies of certain state powers.

Local self-government bodies independently determine the amount and terms of remuneration for deputies.

State authorities and local governments are required to maintain registers of expenditure commitments.

The register of expenditure obligations is a set of normative legal acts and contracts and agreements concluded by public authorities that provide for the emergence of expenditure obligations to be executed at the expense of the relevant budgets.

44. State borrowings of the Russian Federation. Budget deficit

State borrowings of the Russian Federation - these are loans and credits that are attracted from individuals and legal entities, foreign states, international financial organizations, they give rise to debt obligations of the Russian Federation as a borrower or a guarantor of repayment of loans by other borrowers.

State external borrowings of the Russian Federation - loans and credits attracted from individuals and legal entities, foreign states, international financial organizations, for which debt obligations of the Russian Federation arise as a borrower or a guarantor of repayment of loans by other borrowers, denominated in foreign currency.

State internal borrowings of the Russian Federation - loans and credits attracted from individuals and legal entities, foreign states, international financial organizations, for which debt obligations of the Russian Federation arise as a borrower or a guarantor of repayment of loans (credits) by other borrowers, denominated in the currency of the Russian Federation.

Government borrowings of constituent entities of the Russian Federation, municipal borrowings - loans and credits attracted from individuals and legal entities, for which debt obligations arise, respectively, of a constituent entity of the Russian Federation or a municipality as a borrower or guarantor of repayment of loans by other borrowers, denominated in the currency of obligations.

The budget deficit

If the budget for the next financial year with a deficit is adopted, the relevant budget law approves the sources of financing the budget deficit, and if the budget for the next financial year without a deficit is adopted, the relevant budget law may provide for the attraction of funds from the sources of financing the budget deficit to finance expenditures budget within the limits of the cost of debt repayment.

Current expenditures of the budget of a constituent entity of the Russian Federation, the local budget, approved by the law on the budget of a constituent entity of the Russian Federation or a regulatory act of a representative body of local self-government, cannot exceed the volume of budget revenues of a constituent entity of the Russian Federation, the volume of local budget revenues, approved by a law on the budget of a constituent entity of the Russian Federation or a regulatory act of a representative body of local self-government .

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

The size of the budget deficit of a subject of the Russian Federation, approved by the law of the subject of the Russian Federation on the budget for the corresponding year, cannot exceed 15% of the budget revenues of the subject of the Russian Federation, excluding financial assistance from the federal budget.

45. Sources of financing the budget deficit

Sources of financing the budget deficit approved by the legislative authorities in the law on the budget for the next financial year for the main types of funds raised.

Credits from the Bank of Russia, the acquisition by the Bank of Russia of debt obligations of the Russian Federation, constituent entities of the Russian Federation, municipalities during their initial placement cannot be sources of financing the budget deficit.

1. The sources of financing the federal budget deficit are:

1) internal sources in the following forms:

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

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

c) budget loans received from the budgets of other levels of the budget system of the Russian Federation;

d) proceeds from the sale of state-owned property;

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

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

2) external sources in the following forms:

a) government loans made in foreign currency by issuing securities on behalf of the Russian Federation;

b) loans from foreign governments, banks and firms, international financial organizations, provided in foreign currency, attracted by the Russian Federation. Sources of financing the budget deficit of a constituent entity of the Russian Federation can be internal sources in the following forms:

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

2) budget loans received from the budgets of other levels of the budget system of the Russian Federation;

3) loans received from credit institutions;

4) proceeds from the sale of property owned by the state of a constituent entity of the Russian Federation;

5) change in the balances of funds on accounts for accounting for budget funds of a constituent entity of the Russian Federation.

Sources of financing the local budget deficit can be internal sources in the following forms:

1) municipal loans;

2) loans received from credit institutions;

3) budget loans received from the budgets of other levels of the budget system of the Russian Federation;

4) proceeds from the sale of property owned by the municipality.

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.

47. State off-budget funds

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

1) social security by age;

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

3) social security in case of unemployment;

4) health protection and free medical care.

State non-budgetary funds are federally owned.

State non-budgetary funds of the Russian Federation are:

1) the Pension Fund of the Russian Federation;

2) RF Social Insurance Fund;

3) Federal Compulsory Medical Insurance Fund;

4) State Employment Fund of the Russian Federation.

Income of state off-budget funds formed by:

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

2) voluntary contributions of individuals and legal entities;

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

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

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

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

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

4) unified agricultural tax / Spending of funds from state off-budget funds is carried out only for the purposes determined by the legislation of the Russian Federation, the constituent entities of the Russian Federation, regulating their activities in accordance with the budgets of these funds, approved by federal laws, laws of the constituent entities of the Russian Federation.

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

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

48. Concepts of public debt

State debt of the Russian Federation - these are debt obligations of the Russian Federation to individuals and legal entities, foreign states, international organizations and other subjects of international law, including obligations under state guarantees provided by the Russian Federation.

The state debt of the Russian Federation is fully secured by all federally owned property constituting the state treasury.

The federal government authorities use all the powers to generate federal budget revenues to pay off the debt obligations of the Russian Federation and service the public debt of the Russian Federation.

The debt obligations of the Russian Federation may exist in the form of:

1) loan agreements and contracts concluded on behalf of the Russian Federation as a borrower with credit institutions, foreign states and international financial organizations;

2) government loans made by issuing securities on behalf of the Russian Federation;

3) contracts and agreements on the receipt by the Russian Federation of budget loans from the budgets of other levels of the budget system of the Russian Federation;

4) agreements on the provision by the Russian Federation of state guarantees;

5) agreements and contracts, including international ones, concluded on behalf of the Russian Federation, on the prolongation and restructuring of the debt obligations of the Russian Federation of previous years.

RF debt obligations can be short-term (up to 1 year), medium-term (over one year to 5 years) and long-term (over 5 to 30 years).

The debt obligations of the Russian Federation are repaid within the terms determined by the specific terms of the loan and cannot exceed 30 years.

The volume of the state internal debt of the Russian Federation includes:

1) the principal nominal amount of the debt on government securities of the Russian Federation;

2) the amount of principal debt on loans received by the Russian Federation;

3) the amount of principal debt on budget loans received by the Russian Federation from budgets of other levels;

4) the volume of obligations under state guarantees provided by the Russian Federation.

The volume of the state external debt of the Russian Federation includes:

1) the volume of obligations under state guarantees provided by the Russian Federation;

2) the volume of principal debt on loans received by the Russian Federation from foreign governments, credit institutions, firms and international financial organizations.

49. Public debt of the subject of the Russian Federation. Municipal debt

Public debt of a subject of the Russian Federation - set of debt obligations of the subject of the Russian Federation; it is fully and unconditionally provided by all the property owned by the subject of the Russian Federation, constituting the treasury of the subject of the Russian Federation.

Debt obligations of a constituent entity of the Russian Federation may exist in the form of:

1) loan agreements and contracts;

2) state loans of a constituent entity of the Russian Federation, carried out by issuing securities of a constituent entity of the Russian Federation;

3) contracts and agreements on the receipt by a constituent entity of the Russian Federation of budget loans from the budgets of other levels of the budgetary system of the Russian Federation;

4) agreements on the provision of state guarantees of a constituent entity of the Russian Federation;

5) agreements and contracts, including international ones, concluded on behalf of a subject of the Russian Federation, on the prolongation and restructuring of debt obligations of subjects of the Russian Federation of previous years.

The volume of public debt of the constituent entities of the Russian Federation includes:

1) the principal nominal amount of the debt on government securities of constituent entities of the Russian Federation;

2) the amount of the principal debt on loans received by the constituent entity of the Russian Federation;

3) the amount of the principal debt on budget loans received by a constituent entity of the Russian Federation from budgets of other levels;

4) the volume of obligations under state guarantees provided by the subject of the Russian Federation.

Municipal debt - the totality of debt obligations of the municipality, which are fully and without conditions secured by all municipal property constituting the municipal treasury.

The debt obligations of the municipality may exist in the form of:

1) loan agreements and contracts;

2) loans made by issuing municipal securities;

3) contracts and agreements on the receipt by the municipality of budget loans from the budgets of other levels of the budget system of the Russian Federation;

4) agreements on the provision of municipal guarantees.

Municipal debt includes:

1) the principal nominal amount of debt on municipal securities;

2) the amount of principal debt on loans received by the municipality;

3) the amount of the principal debt on budget loans received by the municipality from the budgets of other levels;

4) the volume of obligations under municipal guarantees provided by the municipality.

50. Servicing the public debt

Service of the state internal debt of the Russian Federation is carried out by the Bank of Russia and its institutions through the implementation of operations for the placement of debt obligations of the Russian Federation, their redemption and payment of income in the form of interest on them or in another form.

The performance by the Bank of Russia of the functions of the general agent of the Government of the Russian Federation for the placement of debt obligations, their repayment and the payment of income in the form of interest on them is carried out on the basis of special agreements concluded with the federal executive body authorized by the Government of the Russian Federation to act as an issuer of government securities.

The Bank of Russia performs the functions of a general agent for servicing the state internal debt free of charge.

Payment for the services of agents for the placement and servicing of the public debt is carried out at the expense of the federal budget funds allocated for servicing the public debt.

Servicing of the state internal debt of the constituent entity of the Russian Federation, municipal debt is carried out in accordance with federal laws, laws of the constituent entity of the Russian Federation and legal acts of local governments.

Information on debt obligations is entered by authorized bodies into the State debt book of the Russian Federation, the state debt book of a constituent entity of the Russian Federation or the municipal debt book within a period not exceeding 3 days from the moment the obligation arises.

Information entered in the municipal debt book is subject to mandatory transfer to the body maintaining the state debt book of the relevant subject of the Russian Federation, then this information is transferred to the body maintaining the State debt book of the Russian Federation in the manner and within the time limits established by this body. The State Debt Book of the Russian Federation shall contain information on the volume of debt obligations of the Russian Federation, on the date of occurrence of obligations, forms of securing obligations, on the fulfillment of these obligations in full or in part, and other information.

Information on the amount of debt obligations of the subject of the Russian Federation for all state borrowings of the subject of the Russian Federation, on the date of the borrowing, forms of securing obligations, on the fulfillment of these obligations in full or in part, as well as other information, the composition of which is established by the executive authority of the subject, is entered into the state debt book of the subject of the Russian Federation RF.

The municipal debt book shall contain information on the amount of debt obligations of municipalities, on the date of borrowing, forms of securing obligations, on the fulfillment of these obligations in full or in part, as well as other information, the composition of which is established by the representative body of local self-government.

51. External and internal borrowing

State external borrowings of the Russian Federation are used to cover the federal budget deficit and to pay off state debt obligations of the Russian Federation.

The right to carry out state external borrowings of the Russian Federation and conclude agreements on the provision of state guarantees for attracting external loans belongs to the Russian Federation. On behalf of the Russian Federation, external borrowing can be carried out by the Government of the Russian Federation or a responsible federal executive body authorized by the Government of the Russian Federation.

State and municipal internal borrowings are used to cover the deficits of the respective budgets, as well as to finance the expenditures of the respective budgets within the limits of the expenditures for the repayment of state and municipal debt obligations. On behalf of the Russian Federation, the right to carry out state internal borrowings and issue state guarantees to other borrowers to attract credits (loans) belongs to the Government of the Russian Federation or a responsible federal executive body authorized by the Government of the Russian Federation. On behalf of the subject of the Russian Federation, the right to carry out state internal borrowings and issue state guarantees to other borrowers to attract credits (loans) belongs to the only authorized executive body of the subject of the Russian Federation.

On behalf of the municipality, the right to carry out municipal internal borrowings and issue municipal guarantees to other borrowers to attract loans belongs to the authorized body of local self-government in accordance with the charter of the municipality.

Debt restructuring Termination of debt obligations constituting state or municipal debt based on an agreement, with the replacement of these debt obligations with other debt obligations providing for other conditions for servicing and repaying obligations.

The maximum volumes of the state internal and external debt, the limits of external borrowings of the Russian Federation for the next financial year are approved by the federal law on the federal budget for the next financial year, with a breakdown of the debt by form of collateral.

The Russian Federation has a unified system of accounting and registration of state borrowings of the Russian Federation. Subjects of the Russian Federation, municipalities register their borrowings with the Ministry of Finance of the Russian Federation.

The Ministry of Finance of the Russian Federation maintains state books of internal and external debt of the Russian Federation.

The program of state external borrowings of the Russian Federation is a list of external borrowings of the Russian Federation for the next financial year, divided into unrelated (financial) and targeted foreign borrowings.

52. The program of state internal borrowings of the Russian Federation, constituent entities of the Russian Federation, municipalities

The program of state internal borrowings of the Russian Federation, subjects of the Russian Federation, municipalities - this is a list of internal borrowings of the Russian Federation, constituent entities of the Russian Federation, municipalities for the next financial year by type of borrowing, the total volume of borrowings aimed at covering the budget deficit and repaying state and municipal debt obligations.

In case of issuance of debt obligations of the Russian Federation, constituent entities of the Russian Federation, municipalities with security for the fulfillment of obligations in the form of separate property, the program of state internal borrowings of the Russian Federation, constituent entities of the Russian Federation, municipalities must contain quantitative data on the issue of these obligations, expressed in the currency of the Russian Federation, as well as a list of property , which can serve as security for the fulfillment of these obligations during the borrowing period.

This program is submitted by the federal executive body, the executive body of the constituent entity of the Russian Federation to the relevant legislative body in the form of an annex to the draft law on the budget for the next financial year, which must include loan agreements concluded in previous years.

Revenues to the budget from borrowings and other debt obligations are reflected in the budget as sources of financing the budget deficit.

All expenses for servicing debt obligations, including the discount, or the difference between the placement price and the redemption (repurchase) price of state or municipal securities, are reflected in the budget as expenses for servicing the state or municipal debt. Income received from the placement of government or municipal securities in an amount exceeding the nominal value, income received as accumulated coupon income, income received in the event of the repurchase of securities at a price lower than the placement price, are deducted from the actual expenses for servicing the state or municipal debt this year.

The repayment of the principal amount of the debt of the Russian Federation, the debt of a constituent entity of the Russian Federation, municipal debt arising from state or municipal borrowings is taken into account in the sources of financing the deficit of the corresponding budget by reducing the volume of sources of financing the deficit of the corresponding budget.

In the event of the issue of state or municipal securities, the guarantee of fulfillment of obligations for which is a separate property owned by the state or municipality, in accordance with the terms of the issue, the fulfillment of obligations under such securities can be carried out by transferring the ownership of the owners of these state or municipal securities, property that served as collateral for the issue of the said state or municipal securities.

When fulfilling obligations under state or municipal securities, the guarantee of fulfillment of obligations for which is a separate property, by transferring the said property to creditors, the amount of the state or municipal debt is reduced by the amount of the principal debt on the obligations repaid in this way.

53. State and municipal guarantees

A state or municipal guarantee is a method of ensuring civil obligations, by virtue of which, respectively, the Russian Federation, the subject of the Russian Federation or the municipality - the guarantor gives a written obligation to be responsible for the fulfillment by the person to whom the state or municipal guarantee is given, obligations to third parties in full or in part.

The written form of the state or municipal guarantee is obligatory.

Failure to comply with the written form of a state or municipal guarantee shall entail its nullity.

The state or municipal guarantee specifies:

1) information about the guarantor, including its name (Russian Federation, constituent entity of the Russian Federation, municipality) and the name of the body that issued the guarantee on behalf of the said guarantor;

2) determination of the scope of obligations under the guarantee. The warranty period is determined by the performance period

obligations for which the guarantee is provided.

Guarantees are mainly provided on a competitive basis.

The guarantor under a state or municipal guarantee bears subsidiary liability in addition to the liability of the debtor under the obligation guaranteed by him, and the obligation of the guarantor to a third party is limited to payment of an amount corresponding to the volume of obligations under the guarantee.

The guarantor, who has fulfilled the obligation of the recipient of the guarantee, has the right to demand from the latter the reimbursement of the amounts paid to a third party under the state or municipal guarantee in full in the manner prescribed by the civil legislation of the Russian Federation.

The execution of state and municipal guarantees is subject to reflection in the composition of budget expenditures as the provision of loans.

The total amount of state guarantees provided by the Russian Federation to secure obligations in the currency of the Russian Federation is included in the state internal debt of the Russian Federation as a type of debt obligation.

The total amount of state guarantees provided by the Russian Federation to secure obligations in foreign currency is included in the state external debt of the Russian Federation as a type of debt obligation.

State guarantees of the constituent entities of the Russian Federation and municipal guarantees are provided to the constituent entities of the Russian Federation, municipalities and legal entities to ensure the fulfillment of their obligations to third parties. An agreement on the provision of a state or municipal guarantee must indicate the obligation that it provides.

The total amount of guarantees provided is included in the debt of a constituent entity of the Russian Federation, municipal debt as a type of debt obligation.

When the recipient of the guarantee fulfills his obligations to a third party, the debt of the constituent entity of the Russian Federation, municipal debt is reduced by the appropriate amount, which is reflected in the report on budget execution.

54. The main objectives of budget policy

Budget policy should be formed based on the need to improve the quality of life of the population, create conditions for ensuring positive structural changes in the economy and the social sphere, solving problems of macroeconomic balance, and increasing the efficiency and transparency of public finance management.

Consistent reduction of inflation rates should remain in the focus of attention of the Government of the Russian Federation. The emphasis in anti-inflationary measures should be shifted from suppressing inflationary surges that have already occurred to eliminating the reasons for the persistence of relatively high inflation.

When forming and implementing the budget policy, the Government of the Russian Federation should take actions in the following areas.

1. Ensuring the balance of the budget system of the Russian Federation in the long run. First of all, this concerns the fulfillment of the obligations of the state in the field of pension and other types of state social insurance.

2. The policy of accumulating "opportunistic" budget revenues in the Stabilization Fund should be continued. The funds of the Stabilization Fund in excess of the base amount should be used exclusively to replace sources of external financing of the budget deficit and (or) early repayment of the state external debt.

3. Improving the effectiveness of budget spending. Expenses of budgets of all levels should be focused on the end result, which, in turn, should be achieved in the most efficient way.

4. Increasing the role of medium-term financial planning.

5. Ensuring transparency and efficiency of procurement for state and municipal needs.

6. Improving the management of state property.

Strict observance of the statutory deadlines for establishing regulated tariffs for the services of organizations of the housing and communal complex and natural monopolies, namely, before the submission of draft budgets to the legislative bodies.

8. Effective participation of Russia in the initiatives of the world community to alleviate the debt burden of the poorest countries.

9. Reorganization and increase in the capitalization of specialized state investment institutions in order to support the export of goods and import of technology, long-term financing of large investment projects.

Using the mechanisms of the Investment Fund, venture funds, industrial production, technological innovation and tourist and recreational special economic zones, concession agreements, technology parks in the field of high technologies in order to expand private investment.

55. Main priorities of budget expenditures

The government of the Russian Federation, when forming the long-term financial plan of the Russian Federation for 2007-2009 and the draft federal budget for 2007, provides funds for the implementation of the decisions taken to increase wages in the public sector, the salaries of military personnel and law enforcement officers.

Particular attention should be paid to solving the problem of raising the living standards of pensioners. In particular, it is necessary to ensure the implementation of the earlier decision to bring the size of social pensions to a level not lower than the subsistence minimum for a pensioner.

In the Message of the President of the Russian Federation to the Federal Assembly of the Russian Federation, tasks were set for a qualitative improvement in the system of support for motherhood and childhood in order to significantly increase the birth rate. The funds necessary for their implementation should be taken into account when forming the federal budget for 2007 and subsequent years.

Federal laws aimed at solving such problems should be adopted before the draft federal budget for 2007 is submitted to the State Duma, and regulations defining the mechanisms for making appropriate payments should be adopted before the end of this year.

In 2007-2008 it is necessary to ensure the allocation of funds for the implementation of priority national projects. Taking into account the work experience over the past period of 2006, it is necessary to clarify individual parameters and mechanisms of projects in order to increase their efficiency. When planning work for 2007, funds from budgets of all levels, state extra-budgetary funds and funds from other sources allocated for the implementation of project activities should be taken into account. It is necessary to ensure greater transparency in the expenditure of budget funds. All specified funds must be specifically reflected in the budget classification.

It is necessary to ensure the coordinated implementation of education and health projects and structural modernization measures in the relevant sectors.

In the agro-industrial sector, it is necessary to ensure the availability and targeted nature of state support measures, and the expansion of its forms. Particular attention should be paid to the introduction of modern technologies, the further development of lending, including mortgage, agricultural insurance and other mechanisms that stimulate the business activity of citizens and improve the standard of living in the countryside. The development of leasing should stimulate the use of the most economical agricultural machinery and equipment in operation.

The expenditure part of the budget should also include funds for the development of the nanotechnology industry and the creation of an element base.

56. Improving interbudgetary relations

The division of powers between the levels of public authority is basically complete. Now it is necessary to ensure strict observance of the principle of delimitation of responsibility for decisions made and the unconditional fulfillment of expenditure obligations assigned to the relevant budgets.

It is necessary to impose restrictions on the timing of the adoption of federal laws that change budget and tax legislation and affect the receipt of taxes and fees credited to regional and local budgets.

Such laws must be adopted no later than one month before the submission to the State Duma of the draft federal budget for the next financial year.

Tax reporting should be formed for each municipality, including settlements.

It is necessary to improve the methodology for distributing subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation in order to reduce dependency and increase the motivation of regions to develop their own tax base.

It is also necessary to develop a formalized methodology for assessing the state of budgetary discipline and a procedure for dealing with violators of it, including reducing the volume of transfers to them of certain types of interbudgetary transfers.

It is advisable to revise the procedure for providing financial assistance to the regions for the development of social and engineering infrastructure.

Investment funds currently dispersed through various channels, as well as other transfers to the constituent entities of the Russian Federation provided on the basis of co-financing, should be combined in the Federal Fund for Co-financing Expenses, establishing uniform and transparent principles for its distribution, primarily taking into account the budgetary security of the regions.

As part of the implementation of this proposal, it is necessary, in particular, to provide additional subsidies to the regions in 2007 in the amount of at least 35 billion rubles. for the construction and modernization of highways, including roads in settlements, including for the provision of highways to new microdistricts of mass low-rise and multi-apartment buildings. An urgent task remains the creation of long-term incentives for improving the quality of management of regional and municipal finances, extending the reform of the budget process and restructuring the budget sector to the regional and local level.

It is also necessary to put into practice the principles of transparency of regional and municipal finances. The minimum list of information about their condition, published in the public domain, should be the same for the whole country.

Municipalities should also be provided with methodological assistance and assistance in the training of financial authorities.

Author: Natalia Burkhanova

We recommend interesting articles Section Lecture notes, cheat sheets:

▪ History of the economy. Crib

▪ Pedagogical psychology. Lecture notes

▪ Surgical diseases. 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

Northern hemisphere gets more rainfall 24.10.2013

A quick look at the precipitation map of the world shows that most tropical rain falls in the Northern Hemisphere. So, on Palmyra Atoll (6 degrees north latitude), 444 cm of precipitation falls per year, while at an equal distance from the equator on the opposite side, only 114 cm.

For a long time, scientists believed that the reason for this phenomenon is the bizarre geometry of the Earth - ocean basins tilt diagonally, and the rotation of the planet pushes tropical rains north of the equator. But a new study from the University of Washington shows that such a phenomenon occurs for a different reason: because of ocean currents that originate from the poles thousands of kilometers from the equator.

Scientists in their report explained the reasons for this unusual phenomenon, and also proved that cold waters affect seasonal rains. And seasonal rains are crucial for agriculture in the African Sahel and in southern India. These regions are extremely uncomfortable, because large volumes of moist warm air rise up and return to the earth in the form of heavy precipitation. And since it is warmer in the Northern Hemisphere, more precipitation falls. Only one question remained unresolved: why is it warmer in the Northern Hemisphere?

Dargan Frierson Frierson and his colleagues made the first measurements using NASA's CERES satellite. It turned out that, in theory, the Southern Hemisphere receives more light, therefore, it should be warmer and more rainy. But after a number of other studies and the creation of computer models, scientists saw that a key role in shaping the climate is played by a water stream that curls in the Greenland region and goes along the ocean floor to Antarctica itself. The stream then rises and flows north over the surface. If this water current does not exist, then tropical rains will turn towards the south. The fact is that when water moves north for a long time, it gradually heats up. Thus, the current carries about 400 trillion watts of power across the equator.

The importance of ocean currents in shaping the climate was learned from the 2004 film The Day After Tomorrow, in which the circulation of the ocean's waters changes and New York freezes over. Scientists say that there will be no such sudden change, but gradual ones are quite real, for example, by 2100, UN experts say. At the same time, perhaps, the line of tropical rains will shift to the south, as it has probably already been in the past.

The slowing of the ocean current may be due to increased precipitation, and the fresher water of the North Atlantic will make the ocean water less dense.

According to scientists, their study is another proof of how important northern latitudes are for the entire climate of the Earth. Early work has already demonstrated how changing temperature balance between hemispheres affects the amount of tropical rainfall. A recent study showed how air pollution from industrial activities blocked light from reaching the Northern Hemisphere in the 1970s and 80s, and this process shifted the tropical rain line south. Experts believe that many climate changes are caused by climate change, and the future will depend on global warming and the circulation of water flows in the ocean. At this stage, the lack of knowledge about the impact of air pollution makes it difficult to predict the future shift of tropical rainfall.

Other interesting news:

▪ Coffee Mysteries

▪ E. coli passes on experience through generations

▪ Unraveled the reason for the fresh smell of the forest after the rain

▪ Microphone Razer Seiren

▪ Smart material for camouflage

News feed of science and technology, new electronics

Interesting materials of the Free Technical Library:

▪ section of the site Encyclopedia of radio electronics and electrical engineering. Article selection

▪ article The Princess and the Pea. Popular expression

▪ article What animals, except for the cuckoo, are engaged in nest parasitism? Detailed answer

▪ article Polisher. Job description

▪ article Entertaining experiments: a dynamic head is a toy dance floor. Encyclopedia of radio electronics and electrical engineering

▪ article A simple modem for HF and VHF packet communications. Encyclopedia of radio electronics and electrical engineering

Leave your comment on this article:

All languages of this page

Home page | Library | Articles | Website map | Site Reviews