Budget law. Classification of budget income (the most important)

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Budget law. Classification of budget income (the most important)

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21. Classification of budget revenues

According to the provisions of Art. 20 BK RF 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.

Classification of budget revenues of the Russian Federation in accordance with the provisions set out in Art. 20 of the RF BC, includes the code of the administrator of budget revenues, groups, subgroups, articles, sub-articles, elements, programs (subprograms) and codes for the economic classification of income.

Revenue administratorsto the budgets of all levels are:

1) public authorities;

2) local governments;

3) management bodies of state non-budgetary funds;

4) the Central Bank of the Russian Federation;

5) budgetary institutions established by state authorities and local governments that exercise control over the correct calculation, completeness and timeliness of payment, accrual, accounting, collection and decision-making on the return (offset) of overpaid (collected) payments to the budget, penalties and fines on them (Article 20 of the RF BC).

The classification of income provides for the following groups of income, depending on their sources:

1) tax revenues;

2) non-tax revenues;

3) gratuitous transfers;

4) income of target budget funds;

5) income from business and other income-generating activities.

Tax income group includes subgroups for the relevant types of taxes:

1) income taxes;

2) taxes on goods and services;

3) license and registration fees;

4) taxes on total income;

5) property taxes, etc.

The group non-tax revenues the following subgroups are included:

1) income from property in state and municipal ownership;

2) income from the sale of land and intangible assets;

3) administrative fees and charges;

4) penalties;

5) compensation for damage, etc.

Group of gratuitous transfers is subdivided into subgroups depending on the recipients of transfers, the income group of target budget funds is divided into subgroups depending on the purpose of the funds, etc. Income groups and subgroups consist of income items, in turn, the items can be detailed to the level of subitems.

Each structural unit of the budget classification, for example: groups, subgroups or articles, is assigned an appropriate unique code. The full code of the corresponding type of budget income contains complete information about the source of income, the level of the budget system of the Russian Federation - the recipient of this income, as well as the body that is the administrator of this type of income.

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