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Table of contents

1. The essence and history of the emergence of state and municipal finance (The essence of finance. The history of the emergence of state and municipal finance)
2. The budget system of the Russian Federation
3. Fundamentals of budget policy
4. The federal budget of the Russian Federation is the main financial plan of the country
5. Municipal level budget
6. Interbudgetary relations
7. Features of the budget of the Union State
8. State control in Russia
9. State off-budget fund

LECTURE No. 1. The essence and history of the emergence of state and municipal finance

1. The essence of finance

Finance - this is a system of monetary relations generated and regulated by the state, associated with the redistribution of the value of the gross domestic product, as well as part of the national wealth.

With the advent of the state came the financial system. Already under the slave system, the state performed a number of socio-economic functions (such as the maintenance of the army, the protection of public order, the construction of buildings, roads, etc.) and replenished its treasury through taxes in cash and in kind. The merger of the monetary form of tax and the functions of the state itself gave rise to the essence of public finance.

State and municipal finance is a set of redistributive monetary relations regulated by the state for the formation and use of cash income necessary to fulfill important strategic tasks.

Centralized monetary incomes (funds) include budgets of all levels (state, regional, local), as well as extra-budgetary funds (Federal and territorial compulsory medical insurance funds, Pension Fund, Social Insurance Fund).

It is generally accepted that state and municipal finances perform four functions:

1) planning - achieving maximum balance and proportionality of financial resources;

2) organization - the need to determine the procedure for compiling, approving, executing the budget, choosing authorized credit institutions, delimiting the powers of executive and legislative authorities in the budget process;

3) stimulation;

4) control - the need to exercise control in the preparation, approval, execution of the budget.

Finance and the financial system were formed at the time of the connection of the state and taxes. Tax taxes ceased to exist in kind and for some time now were collected only in monetary terms.

2. The history of the emergence of state and municipal finance

The emergence of financial relations is associated with the process of separating the state treasury from the property of the monarch.

Since then, the term "finance" has been used. In the Middle Ages, this term meant income.

In European countries closer to the XVIII century. finances included the totality of income, expenses, state debt. Initially, finances were considered as monetary funds. Somewhat later, the concept of "finance" began to include local finance.

Thanks to the development of the science of finance, the state began to approach the formation of finance more meaningfully. Finance was considered as a combination of tax collections, property, budgeting and spending on broader purposes.

In world practice, there are two theories of the origin of finance: classical and neoclassical.

The classical theory implies the dominance of the state over finances.

Neoclassicists present a different vision of the financial system. They completely depart from the dominance of the state in all areas, including the allocation of finance as an independent category.

The classical theory presents thoughts concerning the tax policy of the state. In this regard, Adam Smith became famous.

His merit lies in the development of rules relating to the relationship of the taxpayer and the tax system.

In modern tax relations, these rules are also reflected, for example, in the Tax Code of the Russian Federation.

A. Smith's rules read:

1) taxes should not harm industry and human freedom;

2) taxes must be fair and equal;

3) taxes must have good reasons;

4) there should not be many cash desks and many tax collectors.

Neoclassical theory received its dawn in the middle of the XNUMXth century. A new stage in the development of finance has appeared. The neoclassical approach is applied to the formation of national and international financial relations. The theory is based on four principles:

1) the economic strength of the state, and therefore the stability of its financial system, is largely determined by the economic power of the private sector, which is based on large organizations;

2) minimal government intervention in the private sector;

3) the main available sources of financial development of large corporations are profits and capital markets;

4) due to the internationalization of labor, capital and goods markets, the general course of development of the financial systems of different countries is the desire for integration.

This term has been used in Russia since the XNUMXth century. and his interpretation was as follows: "Finance is everything that concerns the income, expenditure of the state" (V. I. Dal).

1802 was marked by the creation of ministries, including the Ministry of Finance. It was in charge of the system of control over income, foreign relations, customs affairs, taxes and fees, etc. The Ministry of Finance consisted of financial and economic collegiums.

However, some financial and economic issues remained under the jurisdiction of other institutions: the Ministry of Commerce, the Ministry of Internal Affairs, the State Treasury. According to the functions and powers of the Ministry of Finance of the XVIII-XIX centuries. is the prototype of the modern financial body. The work of the "old" ministry consisted in resolving issues of state lending, determining the sources of income for the state treasury, managing the minting of metal coins and issuing paper money. In addition, the competence of this body included control over the withdrawal and receipt of taxes.

The structure of the Ministry of Finance was revised by M. M. Speransky:

Minister -> Departments -> Branches -> Tables

The Ministry was headed by the Minister of Finance, under which a council and an office were formed. The Ministry itself consisted of departments, branches, tables. Subordination was envisaged in decision-making and in interactions with higher authorities: head clerks reported to department heads, and department heads reported to department directors, who in turn were directly subordinate to the minister.

The emperor appointed a minister who was subordinate only to him. Thus, the principle of unity of command lay in the management of the ministries. The structure of the ministries was built according to the French analogy.

The Ministry of Finance played an important role in reviewing the "annual" financial reports from other ministries.

Further, these reports were promoted to the State Council and to the king himself, along with the developed proposals. When drawing up the budget, the Ministry of Finance had to consider the estimates of each ministry, which were submitted no later than November 15th.

In the future, the estimates were reduced to a list of income and expenditure items. In this form, the budget was submitted for consideration to the State Council and then for approval by the sovereign.

At present, the consideration and approval of the budget goes the same way: from the ministries to the president.

In those days, the distribution of expenses and sources of income in the preparation of the budget were in the strictest confidence. At this stage in the development of budgetary relations, this process is fairly transparent and open.

New rules for the compilation, execution and approval of the state painting were adopted in 1862. State paintings became subject to publication.

The main principles for the compilation and spending of the treasury proclaimed budgetary unity, a single cash execution, i.e., expenses were made from the cash desks of the State Treasury, where all state revenues were accumulated.

When there was a shortage, additional sources of income were sought. This could be an increase in taxes and taxes, the sale of state property and peasants. To address the issues of covering the budget deficit, an interdepartmental Financial Committee was created under the Ministry of Finance.

In the structure of the Ministry there was a commission for repayment of debts. Her competence included the examination and resolution of issues to reduce the internal and external public debt.

The Ministry of Finance consisted of six departments. These included: the Department of Mining and Salt Affairs, the Department of Miscellaneous Taxes and Duties, the Department of State Property, the Department of Manufactories, the Department of Internal Trade, and the State Treasury.

The Department of Miscellaneous Taxes and Duties was in charge of the collection of direct and indirect taxes, and the conduct of censuses of the taxed population.

The State Property Department managed state property and state peasants. Mining factories, salt business and the Mint were in charge of the Department of Mining and Salt Business, which included the Mining Institute and the Mining Scientific Committee.

Control over the receipt and expenditure of all state funds was carried out by the state expedition of the accounts of the Senate, the Department for resolving old accounts of the former Revision College, and the account expedition of the Department of Water Communications.

All structural bodies later merged into the General Directorate for the Audit of Public Accounts. The apparatus of the department consisted of the state controller and two departments (civil, military and maritime reporting).

Financial control was of a formal nature and was limited to checking documents, reports and books in St. Petersburg; The Main Directorate did not have independent local bodies.

This body partially became the prototype of the modern Accounts Chamber, which, under Russian law, has broad powers.

Much worse was the case with monetary relations. Under the feudal system, lending was poorly developed. Almost all banks in the country issued loans only to landlords under serfs. In 1847, the State Commercial Bank was created for the merchant class.

Accordingly, this bank issued loans exclusively to the merchants. The Assignation Bank was engaged in issuing banknotes and exchanging them for coins.

Serfs were not eligible for loans. The only bank for the middle peasants was the land bank. All of these banks were under the Ministry of Finance.

Later, the Council of State Credit Establishments was organized to control the turnover in the banking sector. This body was part of the ministry in question.

The State Bank was formed on the basis of the Commercial and Loan Banks. Accordingly, all the balances of the abolished banks were transferred to the newly formed bank.

The main activity of the bank is the storage of deposits at interest, the issuance of loans and loans secured by securities and precious metals, the purchase and sale of gold, accounting for bill transactions. Later, the State Bank issued securities.

In 1882, the Peasant Land Bank was formed. The basis of his activity was mediation in acquiring land from the nobles and selling it to the kulak. As you know, the bank requested high interest. Not all sections of the peasantry could afford to buy land with a loan.

In parallel, another bank was created, which served only nobles and landowners. This bank was called the Noble Land Bank. The main operation of the bank was the issuance of loans secured by land to the nobles.

The collapse of the financial system in Russia began with the advent of E.F. Kankrin. Under his leadership in 1839-1843. the currency reform was carried out. As part of the Ministry of Finance, an expedition of state credit notes was established, the function of which was the issuance of credit notes. A little later it was disbanded.

The fatal mistake of the minister was the unwillingness to develop lending to industry and the construction of railways. In addition, the formation of a middle class from peasants and philistines was hampered in every possible way.

After the war, the state treasury became impoverished. There was a question about the construction of railways, which required huge funds. It was impossible to do this due to the budget. So the government gave the railroad companies large loans, guaranteeing the proceeds of the interest.

The budget deficit was artificially covered by the issuance of credit notes and loans. The financial system suffered its final collapse during the war period (during the Crimean War).

During the reign of Alexander II, shifts in the socio-economic development of the country were outlined. Industry and trade became important because they ensured the filling of the state budget.

Significant moments in Russian history were the Peasant Reform of 1861 and the redemption operation. This entailed the expansion of the state apparatus and an increase in the role of the Ministry of Finance.

The "Regulations on the redemption" (February 19, 1861) stated that the management of the redemption operations was entrusted to the St. Petersburg safe treasury. With the growth in the number of redemption cases, the Main Redemption Institution was formed in the structure of the ministry.

Two departments were later separated within the Ministry of Finance: the Department of non-salary fees and the Department of salary fees.

The creation of departments is associated with the imposition of certain goods with excise duties. In particular, this concerned the production of alcoholic beverages. The Department of Fixed Charges was in charge of excises (drinking, beet sugar) and duties (passport, judicial).

At that time, excise taxes were considered the main sources of income for the state budget. The Salary Department was in charge of the system of direct collections and in-kind duties.

Created at the beginning of the XNUMXth century. The Ministry of Trade and Industry took over some of the functions of the Ministry of Finance. Later, the role of the Ministry in managing the credit business and foreign loan operations was strengthened.

Stolypin's agrarian policy intensified the activities of the Peasants' Bank, which was under the jurisdiction of the Ministry. He received the right to give loans to peasants on the security of allotment lands when moving to new lands.

Local institutions of the Ministry of Finance

On the ground, the main financial bodies were the Treasury (in the province) and county treasuries. Initially, the treasury was headed by the vice-governor, and then it was decided to appoint the chairman of the treasury. Thus, the functions of control over local finances were transferred to the head of the chamber.

The local chambers resolved cases relating to bidding for contracts. This saved the money of the state treasury and made it possible for the development of domestic industry.

Around 1811, 1815, 1833, 1850, 1857. audits were carried out, information about which was stored in the economic department of the Treasury.

It also controlled state property and affairs related to state peasants. The system of treasury bodies was characterized by state administrative division.

The county treasuries were managed by the Treasury department, and the control department carried out internal financial control: revision of the books and annual reports of the treasuries.

In 1838, the local Ministry of State Property was formed, which dealt with the management of state property and state peasants. Therefore, the Treasury lost the authority to conduct these cases.

County treasuries were subordinate to the Treasury Chamber of the province. The local treasury was responsible for issuing money and keeping fees. At the suggestion of local authorities, county treasuries issued passports and sold stamped paper.

The executive body - the local Ministry of Finance included the following institutions:

1) customs districts;

2) customs guards;

3) mining boards;

4) salt offices;

5) manufacturing committee;

6) commercial advice.

LECTURE No. 2. The budget system of the Russian Federation

The budget system is a set of budgets of different levels, interconnected. The structure of the budget system is based on the form of government. There are two forms of organization of the budget system in terms of public finances.

1. Simple (unitary).

Countries with this form represent a single centralized state, consisting of dependent administrative-territorial units (Japan, England, Switzerland, France, etc.). Unitary states have a two-tier budget system: the state budget and local budgets.

Thus, the budget system of Japan consists of the state budget, the budgets of 47 prefectures and 3255 municipalities. The French budget system contains the central budget and the budgets of 95 departments, as well as about 38 communes.

The state budget is an accumulator of a part of the national income redistributed through the financial system.

Large tax revenues are assigned to the state budget, which make it possible to incur expenses for the implementation of socio-economic tasks.

In 1960-1970. in Western countries there was a consolidation of municipal administrative units. As a result, the importance of local budgets has increased.

For example, in the UK, a reform of local governments was carried out. During the reform there was a division into counties and districts.

In addition, smaller administrative divisions such as rural districts and parishes were abolished. The positive aspects of the reform of local self-government bodies were the reduction in the number of local budgets and the increase in their volume. Thus, interbudgetary relations between the state treasury and the budgets of municipal units have become more focused. Local self-government bodies were able to independently regulate many social issues in the area. Local budgets act as "conductors" of the government's financial, economic, and social policy.

Although formally local budgets are considered independent of the center, in reality, significant funds are allocated from the general budget in the form of subsidies and targeted subsidies to finance the current expenses of local authorities.

In Japan, the relationship between the state budget and local budgets is carried out at the level of subsidizing for the intended purpose (for example, for the construction of hydroelectric power plants).

2. Complex (federal, confederate, imperial).

The complex form of the device represents a union of states or territorial entities independent of each other (USA, Canada, Germany, allied states, Russia, etc.).

In federal states, there is a three-tier budget system: the budget of the central government, the budgets of the members of the federation, and local budgets.

A feature of the federal structure of finance is the independence of each level of the budget and the variety of relationships between these levels.

For example, the US budget system includes:

1) the federal budget;

2) the budgets of fifty states;

3) more than 80 budgets of local administrative units:

a) 3000 districts;

b) 19 municipalities;

c) 17 cities and townships;

d) 15 school districts;

e) 29 special districts.

The budget system of Germany consists of:

1) the federal budget;

2) the budgets of 16 lands, including the budgets of the Hanseatic cities;

3) community budgets, including the budgets of associations of communities and districts, etc.

The federal budget is the financial basis of the government and plays the leading role. Expenses and incomes of local budgets under a federal structure are not included in the budgets of the members of the federation, and the expenses and incomes of the members of the federation are not included in the federal budget.

The federal budget includes basic taxes. US personal income tax and corporate income tax revenues are 60%. The most important expenses are assigned to the federal budget: military, economic, some social, administrative.

In the federal budget of Germany there is an item of expenditure related to the country's participation in the EU. The incomes of the budgets of the members of the federation are taxes, proceeds from their property and funds raised through the issuance of loans.

The lion's share of revenues to the budgets of the lands are the so-called direct taxes: income tax, inheritance tax, corporate income tax, property tax. The main sources of revenue in the budget of the provinces, for example Canada, are excises, income tax, corporate income tax, payments to social insurance funds.

The expenditure of the budgets of the members of the federation is carried out depending on their functions in economic and social activities, the provision of financial assistance to agriculture and individual industries, the maintenance of the administrative apparatus (judicial bodies, police).

All levels of the budget chain are closely interconnected. Each state differs in the ways of interaction between the links of the budget system.

In the United States, funds from the federal budget go to state and local budgets in the form of subventions. There are the following forms of financial links: blocks and income sharing programs.

Blocks include federal subsidies provided to states and local governments. The authorities of the territories have the right to use them in a certain socio-economic sphere (for example, health care, employment, housing construction, etc.).

In Germany, funds from the federal budget are transferred to the budgets of the states in the form of subsidies.

In turn, the authorities of the lands transfer the corresponding amounts to the communities.

In accordance with the Budget Code of the Russian Federation, the budget system of the Russian Federation consists of the budgets of the following levels:

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

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

3) local budgets of municipal districts, urban districts, intra-city municipal formations of federal cities of Moscow and St. Petersburg;

4) budgets of urban and rural settlements.

At each level there is a process of development, adoption, execution, control of financial resources of budgets.

The federal budget and the budgets of state off-budget 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.

For all levels, the annual budget is prepared for one financial year, which corresponds to the calendar year.

The totality of all budgets in the respective territory constitutes the consolidated budget.

The consolidated budget of the Russian Federation includes:

1) the federal budget;

2) a set of budgets of other levels of the budget system of the Russian Federation.

The consolidated budget does not include the budgets of state and territorial off-budget funds. Intergovernmental transfers are also not included in this system.

The use of the consolidated budget is closely related to the process of budget planning and forecasting.

Its quantitative characteristics serve to confirm the reality and validity of the indicators of the federal, regional and local budgets.

Summary of budgets - this is a settlement document that reflects the connection (consolidation) of all indicators characterizing the combined budgets. In order to avoid mistakes in the process of consolidation, certain rules are observed for summing up the main budget indicators: income, expenses, deficit (surplus).

When determining the final indicators for the set of budgets:

1) it is forbidden to balance budget deficits with surpluses of other budgets (i.e. mutually reduce the deficits of some and surpluses of other budgets as part of the consolidated budget);

2) double counting of transfers is unacceptable, since they are part of the income of one budget and at the same time as an expense in the composition of a higher budget.

For the effective functioning of the budget system in Russia, the following principles must be observed (Article 28 of the RF BC):

1) the unity of the budget system of the Russian Federation. This principle implies the unity of the budget legislation of the Russian Federation, forms of budget documentation and reporting, a single procedure for establishing and fulfilling expenditure obligations, generating income and implementing budget expenditures, etc.;

2) differentiation of incomes and expenses between the levels of the budget system of the Russian Federation.

The principle of delimitation of revenues and expenditures between budgets means the distribution and assignment of certain types of powers to different levels of government. This principle is primarily associated with the performance of the functions assigned to the authorities;

3) independence of budgets. The principle of independence of the budget includes the right of the authorities to independently form and execute the adopted budget. In addition, state and municipal authorities are responsible for the efficient use of budgetary funds. Regional and municipal authorities have the right to establish taxes and fees as tax revenues to the respective budgets. The independence of the lower budgets is manifested in the independence of the formation of expenditures.

In the case when subventions and subsidies for targeted expenses are received from a higher budget, an obligation arises to "spend them on the needs prescribed by the center";

4) equality of budgetary rights of subjects of the Russian Federation, municipalities.

The principle of equality of budgetary rights of subjects of the Russian Federation, municipalities means determining the budgetary powers of government bodies, determining the volume, forms and procedure for providing interbudgetary transfers in accordance with uniform principles and requirements. This principle is also stated in the Constitution of the Russian Federation.

The principle of equality of budgetary rights is not always implemented in reality. This is due to the uneven distribution of transfer funds between regions and municipalities;

5) completeness of reflection of incomes and expenditures of budgets, budgets of state non-budgetary funds. The principle of completeness of reflection of incomes and expenses of budgets, budgets of state extra-budgetary funds means that all incomes and expenses of budgets, budgets of state extra-budgetary funds and other mandatory revenues determined by the tax and budget legislation of the Russian Federation, laws on state extra-budgetary funds, are subject to reflection in budgets, budgets of state off-budget funds without fail and in full;

6) budget balance. The principle means that the volume of budgeted expenditures corresponds to the total volume of income;

7) efficiency and economy of the use of budgetary funds. The principle of efficiency and economy in the use of budgetary funds means that when drawing up and executing budgets, authorized bodies and recipients of budgetary funds should proceed from the need to achieve the desired results using the smallest amount of funds or to achieve the best result using the amount of funds determined by the budget. One of the ways to save budget funds is a procurement campaign or tenders;

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

9) publicity. The principle of publicity means the availability of information on the course of development, approval, and execution of the budget. Secret articles can only be approved as part of the federal budget;

10) reliability of the budget. The principle of budget reliability means the reliability of indicators for the forecast of the socio-economic development of the relevant territory and the realistic calculation of budget revenues and expenditures;

11) targeting and targeted nature of budgetary funds. The principle of targeting implies the use of budgetary funds for their intended purpose. Target financial resources are allocated for specific budget recipients. Violation of this principle entails violation of the budget legislation.

LECTURE No. 3. Fundamentals of budget policy

The achievement of strategic goals in the development of the state is based on the basis of financial policy. The implementation of financial policy takes place through the preparation of a financial plan for the medium (long-term) perspective, the budget and the most efficient use of these funds for the state to perform its functions.

The subjects of the implementation of the budget policy are the authorities that have the authority to form and use financial resources.

The financial policy of the state should focus not only on the domestic economy of the country, but also on the requirements of financial law.

The priority objectives of the financial policy are:

1) formation of legislation adapted to reality;

2) reduction of the tax burden with a simultaneous increase in the efficiency of the functioning of the tax system;

3) formation of adequate planning and forecasting of the development of the financial system;

4) achieving maximum balance of budgets at all levels;

5) effective return on the functioning of the customs system;

6) creation of conditions for stimulating revenues to the budgets of various levels, etc.

Financial policy consists of such structural links as budget policy, customs policy, monetary policy.

Changes are taking place in the field of customs policy related to Russia's accession to the WTO. According to the rules of this organization, in the territories where these rules apply, import duties will not apply.

Currently, a whole system of customs fees and duties, as well as their benefits, operates on the territory of the Russian Federation. The Customs Code of the Russian Federation provides for special customs regimes.

Monetary policy is formed by the Government of the Russian Federation and the Central Bank. Its main tasks:

1) the stability of the inflation rate. This refers to the achievement of a level at which economic growth is noted;

2) application of the latest technologies in payment transactions;

3) control of the money supply;

4) maintaining the position of a floating exchange rate.

Within the framework of tax policy, the primary task is to reduce the tax burden. As a result, there are changes in tax legislation.

Issues related to the taxation of small and medium-sized businesses have shifted towards improvement. For such business entities, special tax regimes have been developed and implemented. These include a taxation system in the form of a single tax on imputed income and a simplified taxation system. Income tax rates have been reduced.

At the same time, a large share of tax deductions goes to the budget of the subject. In turn, regional authorities have the legislative right to reduce this rate (17%). All this creates the prerequisites for the legalization of profits of enterprises.

A scheme has been developed for the application of tax incentives for income tax, unified social tax, value added tax. A regressive scale for the UST has been introduced, i.e., with an increase in the tax base, the tax rate decreases.

Special benefits are also provided for special zones. Three types of free economic zones are prescribed in the legislation: recreational, technical and innovative, scientific and technical. For them, the state provided for exemption from a number of taxes and benefits for UST, income tax.

The current budget policy of Russia is in line with the strategic goals of the economic development of the Russian Federation, improving the quality of life and ensuring the safety of its citizens.

National projects are becoming increasingly important. A basis is being created for solving urgent problems, such as improving the quality of education, providing citizens with affordable and comfortable housing, improving the health of the population, creating decent living conditions in the countryside and developing agro-industrial production. Some federal and regional programs to address the above areas are listed when considering interbudgetary transfers.

Some national projects receive the necessary funding. However, there are some inconsistencies here as well. So, at first, funds for the payment of the unified social tax and the payment of district coefficients were not taken into account due to the introduction of additional payments to certain categories of teachers and medical workers. As a result, amendments to the federal budget are again required in the process of its execution, which is not welcome.

With regard to social financing, the wages of certain categories of employees of public sector organizations, the monetary allowance of military personnel and law enforcement officers, pensions and a number of benefits in connection with motherhood and raising children have been significantly increased.

The results of the reform of the system of benefits in kind have been positive. This reform made it possible to increase the effectiveness of social support for the population. Budgetary funds for these purposes are provided in the required volumes.

A new federal law on public procurement came into force, which more clearly regulates the procedures for conducting tenders, creating conditions for expanding the range of suppliers and more efficient use of budgetary funds. This will allow more economical spending of budgetary funds.

Since 2006, the volume of state investment expenditures has been increased in the federal budget and the Investment Fund has been created.

The reform of federal relations between the budgets of different levels was continued. There are already positive developments: the federal budget and the budgets of the constituent entities of the Russian Federation for 2005 were executed for the first time under the conditions of the legislatively established delimitation of expenditure obligations and revenue sources. Due to this, the balance of regional budgets has increased.

Every year the transparency of the system of financial support of the constituent entities of the Russian Federation is growing. However, the mechanisms used in distributing subsidies (calculation of budget sufficiency, equalization of lagging regions) are not sufficiently focused on stimulating the growth of their own tax potential. With the provision of subventions from the federal budget, the circle of own powers of the state authorities of the subjects has been expanded.

State authorities of the constituent entities of the Russian Federation received the right, in cases established by law, to participate in the exercise of the powers of the Russian Federation with the implementation of expenses at the expense of the budgets of the constituent entities of the Russian Federation. Similar decisions have been made with respect to local self-government bodies.

A positive development in 2006 was the formation of their own budgets for the newly formed municipalities. According to the new legislation on local self-government, the subjects independently determine the transition to a new model of interbudgetary relations. More than half of the subjects have already adopted their regulations on the formation and distribution of financial resources.

The reduction in the base rate of the unified social tax ensured a significant reduction in the tax burden (primarily for the manufacturing industries).

Since 2006, a new methodology for forming the country’s budget has been adopted. Russia has significant experience in planning economic and other activities. Suffice it to remember the five-year period. In the post-Soviet period, the authorities abandoned this type of management. Taking into account the accumulated experience, we are returning to three-year planning. With the help of this, budget policy will be determined more qualitatively.

However, the stopping ("braking") force of the planning process was the adoption of a long-term financial plan for 2006-2008. after the start of the planning period. This objectively hinders the introduction of a results-based medium-term budgeting model.

Another positive moment in 2006 was the transfer of the entire system of budgets to cash execution services in the bodies of the Federal Treasury.

At present, the budget policy is being 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, address the problems of macroeconomic balance, increase the efficiency and transparency of public finance management.

Another important point is the gradual reduction of inflation rates.

The suppression of inflationary growth rates should be based on the elimination of the causes of inflation.

To implement the tasks set, the Government of the Russian Federation is responsible for the following strategic areas:

1) an important point is to ensure the balance of the budget system of the Russian Federation in the long run. This is especially true of obligations in the field of pension and state social insurance. With the entry into force of the new mixed pension accumulation system, it became necessary to draw up new rules for deductions from the federal budget to the Pension Fund. A sore point is the dependence of budget revenues on fluctuations in world oil prices. Therefore, the budget spending strategy should be based not on current assessments of the price situation in the commodity markets, but on the basis of long-term trends;

2) the main direction in the field of budget policy should be the continued accumulation of budget revenues in the Stabilization Fund. The funds of the Stabilization Fund in excess of the base amount should be used to replace sources of external financing of the budget deficit, as well as to early repay the state external debt. As practice shows, the formation of such a fund gives a sense of stability. However, according to the President of the Russian Federation, there should be a clear separation between the funds that are reserved in the Stabilization Fund in order to reduce the risks of falling oil prices (the reserve part), and the resources formed in excess of this amount (the “future generations fund”). It is proposed to set the volume of the reserve part as a percentage of GDP;

3) a more efficient return of budget expenditures is needed. Expenses of budgets of all levels should be focused on the end result. At the same time, the obligations imposed on the authorities should be comparable with the financial resources allocated for this;

4) increasing the role of medium-term financial planning.

Already in 2007, the federal budget for the medium term (2008-2010) was approved. Reports on the results of the use of budgetary appropriations should be taken into account when drawing up and reviewing draft budgets;

5) further expansion of the independence and responsibility of the main managers of budgetary funds by developing and implementing methods and procedures for assessing the quality of financial management at the departmental level, developing internal audit, strengthening financial discipline;

6) ensuring transparency and efficiency of procurement for state and municipal needs. Currently, the formation of a regulatory framework for the implementation of the provisions of the Federal Law of July 21.07.2005, 94 No. XNUMX-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs" is being completed. Particular attention should be paid to determining the list of goods, works, services, the purchase of which should be carried out at auctions, as well as to the specifics of the purchase of products for defense and security needs. A positive moment in this area is the conclusion of long-term contracts for the supply of products for state and municipal needs.

It is planned to expand the practice of holding joint tenders by state and municipal customers. This will make it possible to more effectively promote the adoption of joint decisions regarding the conduct of tenders for federal needs;

7) improvement of state property management.

Obtaining one-time income should not be the only goal of privatization of state and municipal property. First of all, it should contribute to structural changes in the relevant sectors of the economy, allowing us to expect a positive economic, social and budgetary effect.

As soon as possible, it is necessary to legally resolve the issue of reducing the redemption price of land plots under objects that are in private ownership.

The shortcomings of the existing system of denationalization of property include the delay in privatization procedures. It is necessary to reconsider their sequence. The results will be the acceleration of privatization procedures and the growth of revenues to the budget system;

8) effective participation of Russia in the initiatives of the world community to alleviate the debt burden of the poorest countries. At the GXNUMX summit, it was decided to write off the debt of African 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.

For this, a lot of work has been done to create legislation on industrial-production, technology-innovative and tourist-recreational special economic zones. In order to expand private investment, mechanisms for using the funds of the Investment Fund and venture funds are widely used.

In accordance with the Budget Message to the Federal Assembly dated May 30.05.2006, 2007 "On Budget Policy in 2006," tax policy in 2007-XNUMX. and for the medium term should be formed based on the need to stimulate positive structural changes in the economy, consistently reduce the total tax burden, and qualitatively improve tax administration.

Legislation on production sharing agreements is in place. The state provides guarantees in the study and development of mineral deposits.

A decision was made to introduce a zero tax rate on the extraction of minerals for newly commissioned oil fields located in Eastern Siberia and on the continental shelf of the Russian Federation, as well as to establish reducing coefficients to the rate of this tax on depleted fields.

It is planned to enshrine on a permanent basis in the Tax Code of the Russian Federation the formula used today for calculating this tax, depending on the world oil price.

In order to stimulate innovation, there was a need to reduce the period for attributing the costs of research and development work, including those that did not give a positive result, to income tax-reducing expenses from two years to one year.

Reforming the system of excise collection should be focused on stimulating the consumption of higher quality goods. The issue of differentiating excise duty rates for gasoline depending on its quality has already been worked out, benefits have been established.

The procedure for paying excises on cigarettes consists in calculating the ad valorem component of the excise rate from the retail price of cigarettes. The ad valorem rate is a combination of natural and interest rates. In the coming years, indexation of excise rates for petroleum products will not be carried out.

An innovation in the legislation on taxes and fees will be the unification of two local taxes: land and property. Instead, a single local property tax will be created. Perhaps this will lead to a more or less effective procedure for mass real estate appraisal. This project is under development. This type of tax is planned to be launched in 2009.

The Government of the Russian Federation during the formation of the long-term financial plan of the Russian Federation for 2007-2009. and the draft federal budget for 2007 should provide 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. In particular, the law "On maternity capital" was adopted, which came into force in 2007.

The law provides for the payment of 250 thousand rubles. women who gave birth or adopted a second or subsequent children, starting from January 1, 2007. According to the document, a man also has the right to receive money if he is the sole adopter of the second, third or subsequent children. It is also agreed that these funds will be provided only after the child is three years old, or after three years have passed from the date of his adoption.

Money from maternity capital in full or in part can be directed to education, and any child in the family, the purchase of housing, as well as the formation of the funded part of the mother's labor pension. At the same time, this amount will be reviewed annually, taking into account the rate of inflation growth.

In 2007-2008 bets were made on the allocation of funds for the implementation of priority national projects. When planning work for 2007, funds from the budgets of all levels, state off-budget funds and other sources allocated for the implementation of project activities are already taken into account. In addition, greater transparency in the spending of budgetary funds is ensured.

The priority in financial management remains the coordinated implementation of education and health projects and the adoption of measures for the structural modernization of relevant industries. Joint implementation is carried out at all levels of government. In the field of education, first of all, support will be provided to those regions that are introducing a new wage system in general education institutions. Regarding the support of the category of teachers, programs to encourage the best teachers are of great importance.

The question of real lending to education is raised.

In the agro-industrial sector, the tasks of stimulating the introduction of modern technologies, further developing lending, agricultural insurance, and improving the standard of living in rural areas are relevant. The implementation of this project is based mainly on the formation of target programs for rural development. Of great importance are subsidies from the regional budget for agricultural producers in terms of leasing payments, bank loans. Many subjects receive transfers to reimburse the amounts spent. The development of leasing should stimulate the use of the most economical agricultural machinery and equipment in operation.

LECTURE No. 4. The federal budget of the Russian Federation is the main financial plan of the country

The budget plays an important economic, social, political role in the reproduction process. The state influences the redistribution of national income between industries. Through the budget, the state can influence weaker, non-monetary sectors (such as agriculture, culture, education, health care, etc.).

Federal budget - the form of formation and spending, based on the financial year, of funds intended for the fulfillment of expenditure obligations of the Russian Federation.

Like any other economic category, the budget performs certain functions: the formation of a budget fund, its use, control over the use of funds for their intended purpose.

The first function is associated with the formation of income, consisting of tax and non-tax revenues. The main source of income is the income of economic entities received as a result of the redistribution of the national product.

The structure of budget revenues is not constant and depends on the economic development of the country in a certain period.

Another function is related to the targeted use of budgetary funds.

Finally, the third function involves the creation of a control associated with both the first and the second function. Targeted use of budgetary funds is subject to control. There is a special reporting form for this.

In accordance with the RF Budget Code, the budget has its own structure. The main constituent elements are budget revenues and expenditures.

Income and expenses, in turn, are subject to grouping.

The budget classification of the Russian Federation is a grouping of revenues, expenditures and sources of financing budget deficits at all levels.

The budget classification of the Russian Federation includes:

1) classification of budget revenues of the Russian Federation;

2) functional classification of RF budget expenditures;

3) economic classification of RF budget expenditures;

4) classification of sources of internal financing of budget deficits of the Russian Federation;

5) classification of sources of external financing of the federal budget deficit;

6) classification of types of state internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;

7) classification of types of the state external debt of the Russian Federation and state external assets of the Russian Federation;

8) departmental classification of federal budget expenditures.

In accordance with Chapter 4 of the RF BC, the classification of RF budget revenues is a grouping of budget revenues at all levels of the RF budget system.

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

The economic classification of income is a grouping of general government transactions by economic content.

There is a distinction between income on own and regulatory. Own fixed on a permanent basis (these are taxes, non-taxes, gratuitous transfers).

Regulatory income - payments for which the standards for deductions (Table 1) to lower budgets are established.

Table 1

Standards

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

The first level of the functional classification of budget expenditures of the Russian Federation is the sections that determine the expenditure of budgetary funds for the performance of state functions.

The second level of functional classification of expenditures of budgets of the Russian Federation - subsections that specify the direction of budgetary funds to perform the functions of the state in the context of sections.

The classification of target items of expenditures of the federal budget forms the third level of the functional classification of expenditures of the budgets of the Russian Federation and reflects 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 forms the fourth level of the functional classification of expenditures of the budgets of the Russian Federation and details the directions of financing budget expenditures by target items (Table 2).

Table 2

Distribution of expenditures by functional classification for 2007 (thousand rubles)

The economic classification of expenditures of budgets of the Russian Federation is a grouping of expenditures of budgets of all levels of the budgetary system of the Russian Federation according to their economic content.

The classification of sources of financing budget deficits of the Russian Federation is a grouping of borrowed funds attracted by the Russian Federation, constituent entities of the Russian Federation and municipalities to cover the deficits of the corresponding budgets.

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

The type of expenditure is supported by the source of financial coverage. If a new type of expenditure appears, the sources and procedure for financing new types of budget expenditures should be determined, including if it is necessary to transfer financial resources for new types of expenditures to budgets of other levels.

The structure of budget expenditures includes capital and current expenditures. Capital spending is intended to invest in newly created legal organizations and support existing ones.

The form of support is budget credits. Capital expenditures are determined by the economic budgetary classification of expenditures.

Current spending is associated with the provision of subsidies and subventions to lower budgets.

In addition to the provided budget loans, there are other forms of spending budget funds (appropriations, transfers, payment under a government contract, inter-budget transfers, etc.).

The practice of creating reserve funds as part of the budget is widespread. The size of the fund should not exceed 3% of the total cost.

The purpose of creating such funds is to use a reserve stock for unforeseen expenses (losses from natural disasters, restoration work from accidents that have occurred).

Thus, the Reserve Fund of the President of the Russian Federation is formed as part of the federal budget. Its volume should not be more than 1% of the established amount of expenses. Only the President of the Russian Federation has the right to dispose of the funds of this fund.

However, spending the funds of the fund for personal purposes, for elections and other events is prohibited. This fund is created for emergency expenses.

The total amount of income in 2007 amounted to 6 rubles. The structure of the revenue part consists of tax and non-tax revenues. The list of tax revenues depends on the legally fixed taxes and fees (Table 964). At the same time, there is a distribution of the share of tax sources between the budgets of different levels.

This year, income tax, value added tax, excises, mineral extraction tax, unified social tax, water tax, collection for the use of aquatic biological resources are determined.

The first place in terms of revenues to the budget is occupied by the value added tax, the fee for the use of natural resources, and the tax on the extraction of minerals. Customs payments have a large share of income.

Establishment of new types of taxes, their cancellation or change is possible only by making appropriate changes to the tax legislation of the Russian Federation.

The federal legislative authorities may establish new types of non-tax revenues, cancel or change the existing ones after the federal executive authorities submit their opinion and only by amending the Budget Code of the Russian Federation.

Table 3

Tax receipts to the federal budget in 2007

Non-tax revenues of the federal budget (Table 4) are formed from:

1) income from the use of state-owned property, income from paid services provided by budgetary institutions;

2) remaining after taxes and other obligatory payments and fees for the issuance of licenses to carry out activities related to the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products, part of the profits of unitary enterprises established by the Russian Federation;

3) customs duties and customs fees;

4) fees for the use of water bodies;

5) fees for the use of aquatic biological resources;

6) payments for negative impact on the environment;

7) the profit of the Bank of Russia remaining after the payment of taxes and other obligatory payments (according to the standards established by federal laws);

8) income from foreign economic activity;

9) other income.

Table 4

Non-tax revenues to the budget in 2007

The income of the federal target budget funds is taken into account in the income of the federal budget. Receipts are made at established rates and are distributed among the federal target and territorial target budget funds.

In the course of consideration of income and expenditure items, a deficit may appear. In such cases, the sources of financing the budget deficit are approved.

Funding sources are approved by the legislature in law for the next financial year. Credits from the Bank of Russia, as well as the acquisition by the Bank of Russia of debt obligations of the Russian Federation, subjects of the Russian Federation, municipalities during their initial placement cannot be sources of financing the budget deficit.

The sources of financing the federal budget deficit are:

1) internal sources:

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

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:

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.

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

The whole process begins with the Budget Message of the President of the Russian Federation, which is sent to the Federal Assembly no later than March of the previous year.

The Government of the Russian Federation is engaged in the design of budgets, and at the local level - the executive bodies of local authorities. The draft budget is prepared by the Ministry of Finance.

For the formation of the draft budget, the Message of the President of the Russian Federation, the forecast of socio-economic development, the forecast of the consolidated financial balance, and the plan for the development of the economic sector in the given territory are used.

In addition, the calculations use information on the current tax legislation, the estimated amount of financial assistance from the budgets of other levels of the budget system of the Russian Federation, the types and amounts of expenditures from one level of the budget system to another, and the standards of financial costs for the provision of state or municipal services.

Budgeting depends on the calculation of important indicators of GDP per capita, inflation.

The development plan for the state or municipal sector of the economy includes:

1) a list and a summary plan of the financial and economic activities of federal state-owned enterprises;

2) a list and a summary plan of the financial and economic activities of state or municipal unitary enterprises;

3) a program for the privatization of state or municipal property and the acquisition of property into state or municipal property;

4) information on the maximum staffing of state or municipal employees and military personnel for the main administrators of budgetary funds. Simultaneously with the draft budget for the next financial year, the following are drawn up:

1) forecast of the consolidated budget of the relevant territory for the financial year;

2) targeted investment program for the financial year;

3) a development plan for the state or municipal sector of the economy;

4) the structure of the state or municipal debt and the program of internal and external borrowings;

5) assessment of budget losses from the provided tax benefits;

6) assessment of the expected execution of the budget for the current financial year.

In addition, the Ministry of Finance of the Russian Federation is developing indicative budget indicators for the medium term, a draft federal law on the budget. At the same time, a medium-term forecast of socio-economic development and a forecast of the Consolidated Financial Balance are being prepared.

The formation of the federal budget begins with 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. Based on the chosen plan-forecast, the federal budget expenditures are distributed (Table 5).

Table 5

Parameters of the budget system of the Russian Federation (billion rubles)

The indicators affecting the budget spending are considered in detail. These include the relationship between the subsistence minimum and the minimum wage, the minimum old-age pension, the minimum scholarships, allowances and other payments, proposals on the procedure for indexing the wages of public sector employees and state pensions, the financial allowance of federal civil servants, the monetary allowance of military personnel for a year and for an average period. After that, the project is sent to specific recipients of funds.

Based on the characteristics of the budget, in the future, the distribution of the maximum amounts of funding for the financial year takes place according to the functional and economic classification of expenditures and to the recipients of budget funds. At this stage, proposals are being considered for structural and organizational reforms in the sectors of the economy and the social sphere, the abolition of some regulatory legal acts.

All uncoordinated issues are resolved by an interdepartmental government commission headed by the Minister of Finance. Documents accompanying the draft budget:

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

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

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

7) basic principles and calculations on the relationship between the federal budget and the consolidated budgets of the constituent entities of the Russian Federation;

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

9) draft federal targeted investment program;

10) draft state armament program;

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

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;

14) draft program of state external borrowings of Russia;

15) a draft program for the provision by the Russian Federation of state loans to foreign states;

16) draft structure of the state external debt of the Russian Federation by types of debt and broken down by individual states;

17) a draft structure of the state internal debt of the Russian Federation and a draft program of internal borrowings;

18) proposals for indexing the minimum amounts of scholarships, allowances and social payments, the salaries of federal civil servants, the monetary allowance of military personnel, as well as proposals for indexing (increasing) the remuneration of employees of public sector organizations;

19) a list of legislative acts, the effect of which is canceled or suspended;

20) calculations of the projected volume of the Stabilization Fund.

The preliminary specified draft is sent to the President of the Russian Federation and to the Government of the Russian Federation. A draft federal law on the federal budget for the next financial year shall be considered submitted on time if it is delivered to the State Duma by August 26.

After reviewing the main indicators of the budget, preparing accompanying documents, the project is submitted for consideration by the legislature.

If at this stage disagreements arose between the bodies entitled to legislative consideration of the budget, then, in addition to the above documents, draft budget estimates from each such body are submitted for consideration.

The draft budget is sent to the Duma committee responsible for considering the budget. The result of the work carried out by the Committee is its conclusion.

If the project is not approved, then there are two ways to transport the project: either it is reviewed by the Duma, or it is sent to the Government for revision.

A more or less corrected draft is sent to the Federation Council, Duma offices, and the Accounts Chamber.

Procedure for Considering a Draft Federal Law on the Federal Budget

The representative body represented by the State Duma of the Russian Federation considers the draft federal law on the federal budget for the next financial year in four readings.

In the first reading, laws on the budgets of state non-budgetary funds, the minimum pension, the tariff rate of the first category of the Unified Tariff Scale for the remuneration of employees of public sector organizations, the procedure for indexing and recalculating state pensions, the minimum wage.

In case of deviation from federal laws, changes must be made to tax legislation, legislative acts on the rates of insurance contributions to state non-budgetary funds.

The first reading considers the framework of the budget itself. The forecast of the socio-economic development of the Russian Federation, the directions of the budget and tax policy, the principles and calculations on the relationship between the federal budget and the budgets of the constituent entities of the Russian Federation, the draft program of state external borrowing (as external financing of the budget deficit), federal budget revenues by groups, subgroups and classification articles are discussed. budget revenues of the Russian Federation, the federal budget deficit in absolute terms and as a percentage of federal budget expenditures for the next financial year and the sources of covering the federal budget deficit, the total volume of federal budget expenditures.

The Government of the Russian Federation, the Budget Committee, and the Accounts Chamber take part in the first stage of reading. The work of these subjects consists in the formation and reading of reports and co-reports, on the basis of which the Duma makes a decision on the bill.

If the budget is rejected in the first reading, the draft is submitted to the conciliation commission to clarify the main characteristics of the federal budget or is returned to the Government for revision.

If the Duma decides to reject the draft twice at the first reading, a global question arises of distrust in the Government of the Russian Federation.

In the event of one rejection by the Duma of the draft federal budget, it is finalized by the Government of the Russian Federation in accordance with the instructions and proposals submitted by the Committee on Economic Policy of the State Duma. The revision period is 20 days.

Secondary consideration of the budget in the first reading should not exceed 10 days.

In the second reading, federal budget expenditures are approved by 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 RF Subjects.

The review period is 15 days. At the second stage of consideration, it is possible to adjust budget expenditures according to their functional classification.

Questions on this situation are considered by the Budget Committee. If the State Duma rejects in the second reading the draft federal law on the federal budget, then it submits the said bill to the conciliation commission.

In the third reading, federal budget expenditures are approved by subsections of the functional classification of expenditures and by the main administrators of the federal budget funds. The distribution of the funds of the Federal Fund for Financial Support of the Subjects of the Russian Federation by subjects of the Russian Federation, the main indicators of the state defense order, and the federal budget expenditures for financing federal targeted programs are considered.

In the third reading, there is the last opportunity to correct the future budget by subsections of the functional classification of expenditures and by the main administrators of the federal budget funds.

Unanswered questions are sent to the conciliation commission. 25 days are allotted for the third reading.

The committee considers the introduced amendments within 10 days, after which it submits its opinion.

The final fourth reading is held within 15 days. At this stage, no amendments are made, but a vote is taken for the bill.

The developed bill is submitted to the Federation Council. The approved law is sent to the President of the Russian Federation within 5 days. If the federal law on the federal budget for the next financial year is rejected by the Federation Council, the said federal law is submitted to a conciliation commission to overcome the disagreements that have arisen.

The Commission submits an approved federal law for reconsideration by the State Duma. The State Duma is reconsidering the federal law on the federal budget for the next financial year in one reading. The decision of the Federation Council may be rejected if 2/3 of the number of deputies of the State Duma voted "for".

The last instance of consideration and approval of the law on the federal budget is the President of the Russian Federation. In case of rejection by the President of the Russian Federation, the law is submitted to the conciliation commission to overcome the disagreements that have arisen.

The execution of the budget is provided by the Government of the Russian Federation. 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. All cash transactions for the execution of budgets are carried out by the Federal Treasury through these accounts and are reflected in the reports on the cash execution of budgets submitted by it to the financial authorities.

Execution of income budgets:

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

2) distribution of regulatory revenues;

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

4) accounting for budget revenues and reporting on budget revenues.

Expenditure budgets are executed within the actual availability of budgetary funds.

If the law on the budget has not entered into force since the beginning of the financial year, the Government of the Russian Federation must spend budgetary funds to continue financing investment objects and provide financial assistance to budgets of other levels. The main condition is that these expenses in the past year were carried out for similar purposes (but not more than 1/12 per month of the previous appropriations).

Rates of transfer of regulatory taxes to the budgets of other levels, standards for centralization of revenues credited to the budgets of other levels to finance centralized activities, other tariffs and rates are determined by the law on the budget for the previous financial year.

If the budget has not entered into force three months after the start of the financial year, the Government of the Russian Federation continues to spend and distribute income, with the exception of investment, the provision of funds on a repayable basis and subsidies to private legal entities, and the formation of reserves.

If the budget law enters into force after the beginning of the financial year, it is about introducing amendments and additions to the budget law, clarifying the budget indicators, taking into account the results of budget execution for the period of interim budget management.

The Stabilization Fund of the Russian Federation is a part of the federal budget funds, formed by the excess of the oil price over the base oil price, subject to separate accounting, management and use in order to ensure the balance of the federal budget when the oil price drops below the base one.

The base oil price is the Urals crude oil price equivalent to US$197,1 per 1 ton (US$27 per barrel).

The stabilization fund is formed at the expense of income received from the excess of the price, and income received from the placement of the fund's resources.

In accordance with the RF BC, the additional income of the Stabilization Fund is determined by:

1) the product of the actual revenues to the federal budget of the export customs duty on crude oil in the current month 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 effect in the current month duties on crude oil;

2) the product of the actual revenues to the federal budget of the tax on the extraction of minerals (oil) in the current month 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 one in the current month at the rate of tax on the extraction of minerals (oil).

The balances of federal budget funds at the beginning of the financial year, as well as free balances of federal budget funds required by the Ministry of Finance of the Russian Federation, are credited to the Stabilization Fund.

Based on the results of its consideration of the report on the execution of the federal budget for the previous financial year, the Government of the Russian Federation specifies the amount of balances of federal budget funds to be used in accordance with the federal law on the federal budget for the corresponding financial year.

Funds from the Stabilization Fund can be used to finance the federal budget deficit when the price of oil falls below the base price, as well as 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 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.

The funds of the Stabilization Fund are set aside in foreign currency: dollars, euros, British pounds sterling.

The funds are held in the accounts of the Central Bank of the Russian Federation, and the Central Bank pays interest for the use of funds. Replenishment of funds is carried out by acquiring debt obligations of foreign states.

These include debt securities of the governments of Austria, Belgium, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, the United Kingdom and the United States.

Paper requirements:

1) the issuer of debt obligations must have a long-term credit rating of at least AAA according to the classification of Fitch Rating or Standard & Poor's rating agencies. Early redemption of debt obligations by the issuer is not provided;

2) the norms of the minimum and maximum terms to maturity of issues of debt obligations, established by the Ministry of Finance of the Russian Federation, are mandatory;

3) the rate of coupon income paid on coupon debt obligations, as well as the nominal values ​​of debt obligations, are fixed;

4) the face value of debt obligations is expressed in US dollars, euros and British pounds sterling, payments on debt obligations are made in the currency of the face value;

5) the volume of issue of debt obligations in circulation is at least 1 billion US dollars for debt obligations denominated in US dollars, at least 1 billion euros for debt obligations denominated in euros, and at least 0,5 billion . pounds sterling - for debt obligations denominated in pounds sterling;

6) issues of debt obligations are not issues intended for private placement.

LECTURE No. 5. The budget of the municipal level

The procedure for drafting the budget and its execution is similar to the same procedures for the federal budget. However, there are also significant differences.

The formation of the local budget consists of a list of the expenditure part of the budget, as well as a list of receipts. In case of a deficit, the sources of its coverage are indicated.

In accordance with the legislation on the organization of local self-government in Russia, three levels of municipalities were distinguished:

1) settlements,

2) municipal districts,

3) urban districts.

Each municipality has its own budget. So, municipal districts, when considering the budget, request an estimate of the costs of each settlement.

The budget of the municipal formation (district) and the set of budgets of settlements form the consolidated budget of the municipal district.

The revenue part of the budget consists of revenues from local, federal, regional taxes and fees, gratuitous transfers from the budgets of other levels, receipts from municipal property, part of the profits from municipal enterprises, fines and donations.

Revenues of local budgets are divided into tax and non-tax. Each municipality is permanently assigned its own taxes and fees, other local revenues.

Representative bodies of local self-government have the authority to introduce local taxes and fees and establish rates and benefits for them.

All legal acts related to changes in tax legislation and reflected accordingly in the preparation of the budget must be edited before the budget approval procedure.

The competence of local authorities is the possibility of granting deferrals and installments for the payment of taxes received by local budgets. The main conditions for this are the absence of debt on budgetary loans of the local budget to the budgets of other levels and compliance with the maximum size of the local budget deficit.

Tax revenues for budgets are:

1) for the budgets of settlements:

a) local taxes:

▪ land tax - 100%;

▪ personal property tax - 100%;

b) federal taxes:

▪ personal income tax - 10%;

▪ single agricultural tax - 30%;

2) for the budgets of municipal districts:

a) local taxes:

▪ land tax levied in inter-settlement areas - 100%;

▪ personal property tax levied in inter-settlement areas - 100%;

b) federal taxes and fees:

▪ personal income tax - 20%;

▪ single tax on imputed income for certain types of activities - 90%;

▪ single agricultural tax - 30%;

▪ state duty - 100%;

3) for the budgets of city districts:

a) local taxes:

▪ land tax - 100%;

▪ personal property tax - 100%;

b) federal taxes and fees:

▪ personal income tax - 30%;

▪ single tax on imputed income for certain types of activities - 90%;

▪ single agricultural tax - 60%;

▪ state duty -100%;

4) other own revenues of local budgets include:

a) income from privatization and sale of municipal property;

b) at least 10% of income from the privatization of state property located on the territory of the municipality and carried out in accordance with the state privatization program;

c) income from the lease of municipal property, including the lease of non-residential premises, and municipal land;

d) payments for the use of subsoil and natural resources, established in accordance with the legislation of the Russian Federation;

e) income from holding municipal money and clothing lotteries;

f) fines to be transferred to local budgets;

g) state duty;

i) at least 50% of the corporate property tax;

j) income tax on individuals engaged in entrepreneurial activities without forming a legal entity. The calculation of federal tax shares for a municipality is based on the total amount of funds transferred to the entity. Using a certain formula, the federal tax share for each municipality is calculated.

The budgets of municipal districts and the budgets of urban districts are subject to payment for the negative impact on the environment according to the standard of 40%.

The budgets of urban districts and municipal districts, federal cities of Moscow and St. Petersburg are subject to transfer fees for the issuance of licenses for the retail sale of alcoholic beverages by local governments (100%).

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 (100%).

Other revenues include self-taxation of the population of the municipality. These are one-time voluntary collections of funds from citizens, used exclusively for their intended purpose. Local self-government bodies inform the population of the municipality about the use of self-taxation funds.

When forming the revenue part of the budget of the municipality, the classification of income and expenses recommended by the Government of the Russian Federation is applied.

The expenses of the municipality are related to its expenditure obligations, which include:

1) adoption of regulatory legal acts of local governments on issues of local importance, established by local governments independently and executed at the expense of their own income and sources of deficit coverage.

The amounts and conditions of remuneration for deputies, elected officials of local self-government exercising their powers on a permanent basis, municipal employees, employees of municipal unitary enterprises and institutions are determined independently;

2) adoption of normative legal acts of local self-government bodies in the exercise by local self-government bodies of certain state powers. The execution of certain state powers is carried out at the expense of subventions.

When compiling the expenditure part of the budget, local authorities are required to maintain registers of expenditure commitments. This is a set of normative legal acts and agreements providing for the emergence of expenditure obligations to be fulfilled at the expense of the relevant budgets.

The register of expenditure obligations of the municipality is submitted by the local self-government body to the executive body of state power of the subject.

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

Capital expenditures of budgets - part of the expenditures of budgets, providing innovation and investment activities, including items of expenditure intended for investment in existing or newly created legal entities.

Current expenditures of budgets - part of the expenditures of budgets, which ensures the current functioning of local governments in the form of subsidies, grants and subventions.

The expenditure part of local budgets includes:

1) expenses associated with the solution of issues of local importance;

2) expenses related to the implementation of certain state powers;

3) expenses associated with servicing and repayment of debt on municipal loans;

4) expenses associated with servicing and repayment of municipal debt on loans;

5) appropriations for insurance of municipal employees, objects of municipal property, as well as civil liability and entrepreneurial risk;

6) other expenses.

The classification of expenditures of the municipality is equated to the compilation of the classification according to the federal budget.

The provision of budgetary funds is carried out in the form of appropriations for the maintenance of budgetary institutions; funds to pay for goods, works and services; transfers to the population; appropriations for the implementation by local governments of mandatory payments to the population; budget loans to legal entities (including tax credits, deferrals and installments for the payment of taxes and payments and other obligations); subventions and subsidies to individuals and legal entities; interbudgetary transfers, etc.

In the event of a budget deficit, internal sources of financing are used: loans (issue of securities), credits, sale of property, changes in balances in accounts for recording local budget funds. The size of the local budget deficit cannot exceed 10% of the local budget revenues, excluding financial assistance from the federal budget and the budget of a constituent entity of the Russian Federation.

A municipal loan agreement is concluded by acquiring municipal bonds issued by a local self-government body by a citizen or legal entity. Municipal bonds are issued solely for the purpose of implementing programs and projects for the development of the municipality, and the issue is secured by municipal property and funds from local budgets. Credits of the Bank of Russia and its acquisition of debt obligations of municipalities during their initial placement cannot be sources of financing the budget deficit.

As already noted, when drawing up the budget of a municipal district, estimates of income (expenditure) for each settlement should be presented. All expenses are broken down by item.

The executive authorities of the municipality have the right to draw up and independently implement the budget. In accordance with the Federal Law of September 25.09.1997, 126 No. XNUMX-FZ "On the financial foundations of local self-government in the Russian Federation", public authorities guarantee:

1) the right of representative bodies of local self-government to independently determine the directions for the use of local budget funds;

2) the right of representative bodies of local self-government to independently dispose of the free balances of local budget funds formed at the end of the financial year as a result of an increase in revenues or a decrease in expenditures;

3) compensation for an increase in expenditures or a decrease in revenues of local budgets that have arisen as a result of the adoption of federal laws and laws of the subjects of the Russian Federation, as well as other decisions of state authorities.

Budgeting should be based on the application of state minimum social standards, social norms established by public authorities.

In their charters, city districts fix provisions on the budget process. Work with the local budget goes through several stages: drafting, reviewing and approving the budget, execution, reporting on the execution of the city budget.

The city administration draws up a project based on the annual resolution of the head of the city administration on the development of a draft city budget and a long-term financial plan. The drafting of the city budget begins six months before the start of the next fiscal year.

The interdepartmental commission is directly involved in the consideration of the budget. The Commission in its activities is guided by the current legislation of the Russian Federation, the legislation of the subject, the Charter of the municipal district and other regulatory legal acts.

The main tasks of the commission are:

1) coordination and regulation of the activities of structures and economic entities involved in the execution of the budget, in order to ensure the timely and complete formation of the revenue side of the budget and extra-budgetary funds;

2) definition of forms and methods of execution;

3) mobilization of all available resources of enterprises and organizations to pay off existing debts;

4) search and mobilization of new sources;

5) constant informing the head of administration about the state of affairs with the execution of the budget, the position of the Pension Fund, debtor enterprises, and measures taken to pay off debts.

Taking into account the decisions of the interdepartmental commission of the city administration on the preparation of the draft budget of the city, the finance committee of the city administration is finalizing the draft budget by October 1 of this year.

Based on the results of consideration, the head of the city administration either approves the city's draft budget, or rejects it and sends it for revision.

After passing the procedure of public hearings, the draft decision on the city budget is submitted by the head of the city administration for approval to the city duma, along with the necessary documents and materials.

List of documents and materials for hearing the draft budget:

1) forecast of socio-economic development of the city territory for the next financial year;

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

3) forecast of the consolidated financial balance of the city for the next financial year;

4) draft targeted investment program for the next financial year;

5) development plan for the municipal sector of the economy;

6) the draft structure of the municipal internal debt of the city and the program of municipal internal borrowings of the city, provided for the next financial year;

7) assessment of budget losses from the provided tax benefits and preferential use of municipal property;

8) assessment of the expected execution of the budget for the current financial year;

9) a list of municipal programs, the execution and financing of which are expected in the planned year;

10) a list of legislative acts (parts thereof) that cannot be executed due to the lack of funds from the regional and federal budgets transferred in the manner prescribed by law;

11) a list of decisions of the city duma (their parts), the effect of which is canceled or suspended for the next financial year, due to the fact that the city budget does not provide funds for their implementation;

12) program of privatization of municipal property;

13) decisions determining the amount of income from the use of municipal property and land before the delimitation of property rights;

14) perspective financial plan;

15) analysis of the implementation of municipal target programs for the past financial year, as well as a forecast for the current financial year.

Further, the draft decision on the city budget is submitted to the city duma. Simultaneously with the draft budget, the following shall be submitted to the City Duma:

1) a program of municipal internal borrowings provided for the next financial year to cover the budget deficit;

2) assessment of budget losses from the provided tax benefits and preferential use of municipal property;

3) assessment of the expected execution of the budget for the current financial year;

4) a draft forecast plan for the privatization of municipal property;

5) calculation according to the main income classification items;

6) the final document of public hearings on the city's draft budget.

The draft decision on the budget of the city within one working day after being submitted to the city duma is sent to the standing committee responsible for considering the budget. The decision on the compliance of the submitted materials with the legislation is announced to the head of the city within three days. If the accompanying documents do not meet the requirements, the project is returned to the developer.

Subject to the compliance of the project, the head of the city sends this project to the standing committees for consideration and submission of proposals and amendments, as well as to the Chamber of Control and Accounts for the preparation of an opinion.

Proposals and amendments from the standing committees and the opinion of the Chamber of Control and Accounts on the city's draft budget are sent to the standing committee responsible for considering the city's budget.

The draft decision on the city budget with proposals and amendments is considered at a meeting of the standing committee, finalized and submitted for consideration at a meeting of the city duma.

The deadline for making a decision on the city budget at a meeting of the City Council cannot be later than December 20.

The next stage of the budget process is budget execution. The city administration ensures the execution of the city budget. The city establishes the treasury execution of the budget. The organization of the execution and execution of the budget, the management of the unified account of the city budget and budgetary funds are entrusted to the finance committee of the city administration. The city budget is executed on the basis of the principle of unity of the cash desk and subordination of expenses.

Between the city administration and the Department of the Federal Treasury, annually before the approval of the city budget for the next financial year, an agreement is concluded on the implementation of the budget.

The bank through which cash execution of the budget will be carried out is selected on a competitive basis. The legislative body of local self-government has the right to create a municipal tax service at the expense of the local budget to collect local taxes.

The municipal tax service unites and coordinates with the tax authorities efforts to control compliance with the tax legislation of the Russian Federation. The municipal tax service is obliged to provide the Federal Tax Service with all the necessary information (Federal Law No. 126). "On the financial foundations of local self-government in the Russian Federation".

In addition, local self-government authorities have the right to create a municipal treasury at the expense of the local budget for the purpose of qualitative budget execution. Local self-government bodies, through the territorial bodies of the Federal Treasury and in accordance with the concluded agreement, have the right to assign the following functions to the authorized bank:

1) cash execution of the local budget;

2) cash services for local governments;

3) placement of free balances of local budget funds through the purchase of state and municipal bonds with the obligatory transfer of income on them to the local budget;

4) placement of municipal bonds and tickets of municipal money and clothing lotteries.

The Finance Committee of the city administration keeps records of revenues and prepares reports on the revenues of the city budget, reconciles revenues.

The execution of the city budget by income occurs as follows:

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

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

3) accounting for budget revenues and reporting on budget revenues.

The execution of the city's budget for expenses occurs within the limits of the actual availability of funds in the account. In this case, two procedures are observed: authorization and financing.

The authorization procedure is broken down into:

1) drawing up and approval of the budget schedule;

2) approval and communication of notifications of budgetary appropriations to the main administrators, administrators and recipients of budgetary funds, as well as approval of estimates of income and expenses to administrators of budgetary funds and budgetary institutions;

3) approval and communication of notifications on the limits of budgetary obligations to the main administrators, administrators and recipients of budgetary funds;

4) acceptance of monetary obligations by recipients of budgetary funds;

5) confirmation and reconciliation of the fulfillment of monetary obligations.

The financing procedure consists in spending budgetary funds.

If the decision on the budget has not entered into force since the beginning of the financial year, the provisional management of the budget is carried out in accordance with the Budget Code of the Russian Federation.

If in the process of budget execution there is a decrease in the volume of revenues, the head of the city administration has the right to decide on the introduction of a regime for reducing budget expenditures and introduce this regime.

Incomes actually received during the execution of the city budget in excess of those approved by the decision on the city budget are directed by the finance committee of the city administration to reduce the size of the budget deficit and payments that reduce debt obligations of the budget, without making changes and additions to the decision on the city budget. At the same time, the finance committee of the city administration draws up and approves an additional consolidated budget list.

Income actually received from income-generating activities in the execution of the city budget in excess of those approved by the decision on the budget and in excess of the estimated income and expenses are directed to finance the expenses of these budgetary institutions.

The financial year ends on December 31st.

Accounts used for the execution of the city budget of the year being completed are subject to closure.

After the end of operations on the accepted monetary obligations of the completed year, the balance of funds on the unified account of the city budget is subject to accounting as the balance of funds at the beginning of the next financial year.

Reporting on the execution of the city budget

The Finance Committee of the city administration draws up and submits quarterly, semi-annual and annual reports on the execution of the city budget to the city duma, the Ministry of Finance of the constituent entity of the Russian Federation. The head of the city administration submits the following reports:

1) report on the implementation of the targeted investment program;

2) report on the implementation of municipal target programs;

3) a report on the implementation of the budget of the municipality in the amount corresponding to the quarterly (monthly) reporting established by the Ministry of Finance of the Russian Federation;

4) an updated budget breakdown of income, expenses and sources of internal financing of the city budget deficit as of the reporting date;

5) an updated list of the departmental structure of budget expenditures as of the reporting date;

6) analysis of the execution of the city budget in terms of income (taking into account the receipts of gratuitous transfers from the regional budget to the city budget), expenses, sources of internal financing;

7) analysis of the execution of expenses carried out at the expense of subventions and subsidies of the regional budget;

8) an analytical note to the analysis of the updated budgetary assignments of the city budget with annexes;

9) a register of orders for the redistribution of the city budget funds allocated to the main manager of the city budget funds;

10) a report on the use of the city administration's reserve fund;

11) information on financing under the section "Housing and communal services";

12) analysis of financing of energy resources from the city budget;

13) reports on the provision and repayment of budget loans and budget credits;

14) an extract from the municipal debt book;

15) information on income received from entrepreneurial and other income-generating activities;

16) information on expenses incurred at the expense of funds received from entrepreneurial and other income-generating activities;

17) forecast of the execution of the city budget in terms of income and expenses;

18) a report on income received from the use of municipal property of the city;

19) analysis of income received from the use of municipal property of the city;

20) quarterly information about the municipal property of the city in figures and facts;

21) information on accounts payable by individual codes of economic classification;

22) other documents.

Consideration and approval of the annual report on the execution of the city budget are carried out by the City Council. It is submitted to it no later than May 1.

Based on the results of consideration of the annual report on the execution of the city budget, the City Council takes one of two decisions: either approve the annual report on the execution of the city budget, or not.

The expenditure part of the city budget provides for the creation of a reserve fund. The share in the total amount of expenses should not exceed 3% of the approved expenses of the city budget.

The purpose of the creation of the fund is to finance unforeseen urgent expenses for emergency recovery work, elimination of the consequences of natural disasters and other emergencies that take place in the current financial year, and local events not provided for in the city budget.

Directions for spending the funds of the fund:

1) financing of unforeseen economic expenses (for holding anniversary events of national and local significance; holding meetings, exhibitions and seminars of regional and local significance; ensuring the reception of official delegations; publishing collections of normative acts of local governments; carrying out repair and restoration work at the request of local governments and their structural subdivisions) and the provision of material assistance to employees of local governments;

2) financing of expenses for urgent targeted social support (support for non-profit organizations, public organizations and associations; payment of one-time bonuses and provision of one-time financial assistance to citizens for special merits; social support for low-income and low-income groups of the population; additional financing of costs for the provision of medical and pharmaceutical care to patients with severe chronic diseases (oncology, diabetes, blood diseases, active form of tuberculosis, etc.); assistance in holding competitions, support for amateur children's creativity; material support for especially gifted youth, university and technical school students; material support for creative workers; provision of various types of assistance to educational and medical institutions, children's and social institutions, cultural institutions; provision of one-time material support to organizations and institutions financed from budgets of other levels);

3) financing of emergency recovery work to eliminate the consequences of natural disasters and other emergencies (funds for carrying out emergency recovery work to eliminate the consequences of natural disasters and other emergency situations; provision of one-time financial assistance to citizens affected by accidents, catastrophes and natural disasters; carrying out emergency flood control measures; preparing and deploying temporary accommodation centers for the population in case of emergencies resulting from an accident, hazardous natural phenomenon, catastrophe, natural or other disaster that may result in human casualties, damage to human health, significant material losses and disruption living conditions of people).

The Reserve Fund's expenses duplicate those of the Federal Reserve Fund. The exception is the cost of material support for officials. There is no such article at the federal level.

Control over the spending of the Fund's resources is carried out in accordance with the current legislation of the Russian Federation and is entrusted to the committee on budgetary and financial, investment policy, taxes, economic development of the municipal district and the Chamber of Control and Accounts.

LECTURE No. 6. Interbudgetary relations

The main approaches to the formation of financial relations between the federal budget and the budgets of the constituent entities of the Russian Federation and municipalities are based on the legislative principles of the Budget Code of the Russian Federation (BC RF), resolutions and orders of the Government, as well as on regulatory legal acts of the constituent entities of the Russian Federation, municipalities.

The methods of strengthening budgetary federalism are being improved every year. The reasons for this are the summing up of the past financial year, the forecast of Russia's socio-economic development for the medium term, the annual Message of the President of the Russian Federation to the Federal Assembly of the Russian Federation, and programs for the development of budgetary federalism in the Russian Federation.

The main task facing the executive bodies is to bring federal legislation into line with the legislation on the delimitation of powers between state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation and local governments.

In 2005, Federal Law No. 04.07.2003-FZ of 95 "On Amendments and Additions to the Federal Law" On the General Principles of Organization of Legislative and Executive Bodies of State Power of the Subjects of the Russian Federation "and, in part, the Federal Law of 06.10.2003 No. 131-FZ “On the general principles of organizing local self-government in the Russian Federation””, in accordance with which the relevant amendments to the Budget and Tax Codes of the Russian Federation were prepared.

Changes in tax legislation concern the centralization in the federal budget of 6,5% of the corporate income tax rate, the rest, i.e. 17,5%, should be credited to regional budgets. At the same time, regional authorities can independently decide to reduce the income tax rate (but not lower than 13,5%). At the disposal of the central budget remains the enrollment in full of the land tax and revenues from the tax on the extraction of minerals and oil (95% of revenues).

The distribution of tax revenues between the levels of the budget system is fixed by the Budget and Tax Codes, since this creates conditions for the introduction of medium- and long-term budget planning, increases the stability and predictability of territorial budget revenues.

There has been a significant expansion of the budgetary powers of state authorities of the constituent entities of the Russian Federation and local governments in the formation of expenditures of the corresponding budgets. In accordance with the legislation, the volume and procedure for making payments are determined by the regions and municipalities.

After the State Duma approved the legislative initiatives of the Government of the Russian Federation regarding the reduction of the unified social tax rate (from 35,6% to 26%) and the transfer of the bulk of in-kind benefits to certain categories of citizens in cash, the regions received a significant increase in revenues.

In addition, there have been changes in the direction of improving the financial position of enterprises in the housing and communal sector and transport organizations, and the transparency of financial support for state obligations to provide benefits has increased. As a result, there was an increase in the resource potential of the regions, and revenues to the budget system of the Russian Federation increased. Distribution of the unified social tax:

1) to the federal budget - 20,0% of revenues;

2) to the budget of the Pension Fund of the Russian Federation - 14,0%;

3) to the budget of the Social Insurance Fund of the Russian Federation - 2,9%;

4) to the budget of the Federal Compulsory Medical Insurance Fund - 1,1%;

5) to territorial compulsory medical insurance funds - 2,0% of receipts.

Law No. 131-FZ "On the General Principles of Organizing Local Self-Government in the Russian Federation" provided an opportunity for state authorities of constituent entities and local authorities to independently resolve issues of determining the level of remuneration for workers in the public sector in various industries. Local authorities have gained complete independence from the Federal Center to set the timing and rate of increase in this item of expenditure.

An important point in increasing the revenue side of the budget is the monetization of benefits.

Benefits for federal civil servants and employees of law enforcement agencies for free travel on all types of public transport in urban, suburban and local communications have been converted into cash.

To improve the effectiveness of solving the current problems of territorial budgets, interbudgetary transfers play an important role in terms of funds provided to the budgets of the constituent entities of the Russian Federation and local budgets.

Their intended purpose and composition are formed on the basis of federal budget expenditures, taking into account changes in budget and tax legislation. Transfers are made through the Federal Fund for Financial Support of the Subjects of the Russian Federation, the Regional Development Fund, the Regional and Municipal Finance Reform Fund and the Compensation Fund.

Forms of interbudgetary transfers provided from the federal budget are determined by the Budget Code of the Russian Federation.

These include:

1) budget loan - this is a form of financing budget expenditures, which provides for the provision of funds to legal entities or other budgets on a returnable and reimbursable basis;

2) dotatsyy - these are budget funds provided to the budget of another level of the budget system of the Russian Federation on a gratuitous and irrevocable basis. Subsidies are made from the Federal Fund for Financial Support of the Subjects of the Russian Federation. They are provided subject to compliance by state authorities of the constituent entities of the Russian Federation and local governments with the budgetary legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees;

3) subvention - these are budget funds provided to the budget of another level of the budget system of the Russian Federation or to a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenditures. Subventions are deducted from the Federal Compensation Fund;

4) subsidy - these are budget funds provided to the budget of another level of the budget system of the Russian Federation, to an individual or legal entity on the terms of shared financing of targeted expenses. They are provided subject to compliance by state authorities of the constituent entities of the Russian Federation and local governments with the budgetary legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.

The main forms of transfers from the federal budget are budget loans, subsidies, subventions, subsidies.

Budget loans from the federal budget are provided for no more than a year. This distinguishes the budget loan from other types of transfers, as it operates on the principles of repayment.

The amount of credit is determined when drafting the federal budget. Each entity has the right to acquire this kind of financial income. However, the entities of the entity must have a good credit history. There should not be any debt (for the repayment of an already taken loan, tax deductions, etc.) to the Center. Like any other loan, the budget loan is carried out at interest rates established by the federal law on the federal budget for the next financial year.

The problem arises if the provided budget loans are not repaid on time. In this case, the balance of such loans is equalized by subsidies from the Federal Fund for Financial Support of the constituent entities of the Russian Federation, deductions from federal taxes and fees, taxes provided for by special tax regimes and subject to transfer to the budget of the constituent entity of the Russian Federation.

State authorities are responsible for the use of budget credits. Thus, the legislation prohibits the transfer of a credit resource from the regional budget to legal entities.

Grants are classified as intergovernmental transfers. As part of the federal budget, a special fund for subsidized deductions to the regions is being formed - the Federal Fund for Financial Support of the Subjects of the Russian Federation. The purpose of creating this Fund was to equalize the budgets of the constituent entities of the Russian Federation.

The volume of the Federal Fund for Financial Support of the Subjects of the Russian Federation, subject to approval for the next financial year, is determined by multiplying the volume of the said Fund, subject to approval for the current financial year, by the inflation rate forecast for the next financial year (consumer price index). The volume of financial resources of the fund is approved in the second reading, and the distribution of subsidies takes place in the third.

The total amount of subsidies from the Fund allocated to the subject of the Russian Federation is determined by the formula:

FFPR = U₁ + U₂ + U₃,

where FFSR is the total amount of subsidies from the Fund allocated to the subject of the Russian Federation;

U₁- the amount of subsidies from the Fund allocated to the subject of the Russian Federation at the first stage;

U₂- the amount of subsidies from the Fund allocated to the subject of the Russian Federation at the second stage;

U₃- the amount of subsidies from the Fund allocated to the subject of the Russian Federation in special cases.

At the first stage, the level of estimated budgetary security for the distribution of subsidies from the Fund is determined (it should not exceed the level established as the first criterion for equalizing the estimated budgetary security). Determined by the formula:

U₁ = The degree of reduction of the gap between the estimated budgetary sufficiency of the constituent entities of the Russian Federation and the level established as the first criterion for equalizing the estimated budgetary sufficiency is taken equal to 85% .

At the second stage, the amount of subsidies from the Fund is distributed among the subjects of the Russian Federation, the level of estimated budgetary security of which, taking into account subsidies from the Fund distributed at the first stage, does not exceed the level established as the second criterion for equalizing the estimated budgetary security, and is determined by the formula:

U₂ = (the amount of donations from the Fund for the next financial year, excluding the amount of funds defined as additional grants - U₂) x The amount of funds required to bring the level of estimated budgetary security of a constituent entity of the Russian Federation, taking into account subsidies from the Fund distributed at the first stage, to the level established as the second criterion for equalizing the estimated budgetary security / The total amount of funds required to bring the level of estimated budgetary security of all subjects of the Russian Federation, taking into account subsidies from the Fund distributed at the first stage, to the level established as the second criterion for equalizing the estimated budgetary provision.

The Ministry of Finance of the Russian Federation is obliged to send data to the constituent entities by August 1 of the current financial year to calculate the distribution of funds from the Federal Fund for Financial Support of the constituent entities of the Russian Federation for the next financial year.

Until October 1 of the current financial year, the said Ministry reconciles the initial data with the executive bodies of state power of the constituent entities of the Russian Federation. Making any changes to the initial data on the calculation of subsidies from the Federal Fund after October 1 is no longer allowed.

After all calculations have been made, the project for the distribution of subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation is submitted to the State Duma. Further, as already noted, the draft budget of the Federal Fund is adopted in the third reading of the law on the federal budget in the Federation Council.

At the disposal of the Government of the Russian Federation of January 28.01.2005, 80 No. 6-r. the distribution of subsidies by regions is approved. Measures to ensure the balance of budgets are subsidized (Table XNUMX).

The Ministry of Finance of the Russian Federation is obliged to send grants to the place of their destination.

Table 6

The larger the amount of subsidies, the lower the level of budgetary security observed in the region. The subjects with a minimum level of subsidized income include the Udmurt Republic, the Republic of Khakassia, the Belgorod Region, the Kaliningrad Region, the Murmansk Region, and the Novgorod Region. The rest of the regions are classified as regions with medium and low budget security.

The most needy, the so-called recipient regions, include the Republic of Dagestan, the Republic of Sakha, the Altai Territory, and the Chechen Republic. The total increase in subsidy receipts in 2007 compared to 2006 was 13% (increased by 1,3 times).

Subsidies are another way to support regional budgets. Transfers of this type are designed to provide equity financing for infrastructure development programs of the constituent entities. In addition, with the help of subsidies from the federal budget, regional authorities form funds for municipal development as part of their budgets. For these purposes, the Federal Fund for Regional Development is being created under the federal budget. The volume of the Fund is approved in the third reading of the law on the federal budget. There is a certain competition between social regional programs, federal targeted programs that apply for co-financing. The selection of the highest priority is carried out in accordance with the legislation and regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation.

The final decision on the provision of subsidies is made after calculating the indicators of the subject's budgetary security.

Calculation of indicators is carried out at the last moment, when subsidies have already been distributed. The calculation is based on the analysis of the provision of the subject of the Russian Federation, social engineering infrastructure, investments of investment resources in fixed capital.

In accordance with Decree No. 18.08.2005 of August 524, 2005 "On Approval of the Rules for Granting Subsidies from the Federal Regional Development Fund in XNUMX", a subject of the Russian Federation is entitled to receive the Fund's funds if:

1) the level of estimated budgetary security of a constituent entity of the Russian Federation after the distribution of subsidies from the Federal Fund for Financial Support of the constituent entities of the Russian Federation does not exceed the average level for the Russian Federation by more than 10%;

2) the level of provision of a constituent entity of the Russian Federation with social and engineering infrastructure facilities and investments in fixed capital per capita is lower than the average level for the Russian Federation by 60%.

For subjects eligible to receive subsidies, the Ministry of Finance of the Russian Federation calculates the share of the subject in the amount of funds from the Federal Regional Development Fund. For this purpose, the formula is used:

D = (O_ur x H_us x I / BO) / (O_ur x H_us x I / BO),

where D - the share of the subject of the Russian Federation in the total amount of the Fund's resources;

О_ur - the general deviation of the level of provision of a constituent entity of the Russian Federation with social and engineering infrastructure facilities and investments in fixed capital per capita from the average level for the Russian Federation;

Ч_us - the number of permanent population of the subject of the Russian Federation;

I - index of budget expenditures of the constituent entity of the Russian Federation;

BO - the budgetary security of the subject after the distribution of subsidies.

In addition, the level of co-financing of the development of public infrastructure of regional and municipal significance at the expense of the Federal Fund of the regional level is calculated:

Us = 0,5 / BO,

where Us - the level of co-financing of the development of public infrastructure of regional and municipal significance;

0,5 - the average level of co-financing of the development of public infrastructure of regional and municipal importance.

The level of co-financing of the development of public infrastructure of regional and municipal significance at the expense of the Fund cannot exceed 75% of the total funds of the Fund and the consolidated budget of the constituent entity of the Russian Federation provided for the implementation of these goals.

Subsidies of federal significance can be directed to the development of social infrastructure facilities (preschool and educational institutions, state municipal health care institutions), as well as engineering infrastructure facilities.

In accordance with this, the subjects of the Russian Federation determine measures for the development of engineering infrastructure. At the same time, the implementation of measures should be within a period of no more than three years.

Regional authorities must provide information on the amount of funds from the consolidated budget of the subject before a certain date. If the specified information is not submitted before this deadline, the region automatically loses the right to receive subsidies from the Fund.

After the 10th day of the month following the reporting period (reports on the use of funds from the consolidated budget for the social needs of the region and municipality are provided to the Ministry of Finance of the Russian Federation), the necessary funds are transferred.

However, the Fund has the right to provide financing before the specified period, if the regional authorities co-finance at the expense of the Fund.

If the deadlines for financing social development programs are violated, the actions of regional authorities contradict the RF Budget Code, then the flow of funds is suspended. If the violations are not corrected within three months, the given region loses the funds allocated to it, and the withdrawn subsidies are distributed among other regions.

The funds received from the Fund can be spent by the entity on the formation of funds to support municipalities as part of its budgets. The further route of funds is the same. Subsidies should be spent on the development of preschool and educational institutions, health care facilities, and engineering infrastructure facilities.

In the future, the executive authorities of the subjects should report on the targeted use of the allocated funds.

To determine the provision of the subject with objects of social and engineering infrastructure and investments in fixed assets per capita, a special indicator is calculated.

This indicator is based on the deviation of the level of provision of the subject with the listed objects from the average of the same indicator in Russia.

The overall deviation is calculated based on the data provided by the Federal State Statistics Service regarding deviations in the respective industries.

An example of calculating the indicator:

Our =ΔD + ΔSH + ΔB+ ΔW + ΔI,

where Tsd is the general deviation of the level of provision of a constituent entity of the Russian Federation with social and engineering infrastructure facilities and investments in fixed capital per capita from the average level for the Russian Federation;

ΔD - deviation of the level of provision of the subject with preschool institutions from the average level in Russia;

ΔSh - deviation of the level of provision of the subject with general educational institutions from the average level in the Russian Federation;

ΔB - deviation of the level of provision of the subject with health care institutions from the average level in the Russian Federation;

ΔЖ - deviation of the level of provision of a constituent entity of the Russian Federation with engineering infrastructure facilities from the average level for the Russian Federation;

ΔI - deviation of the level of provision of the subject of the Russian Federation with investments in fixed assets per capita from the average level for the Russian Federation;

The deviation of the level of provision of the subject of the Russian Federation with preschool institutions is determined by the formula:

ΔD = (DRF-Dsub) / DRF,

where SRF is the coverage of children by preschool institutions on average in the Russian Federation;

Dsub - coverage of children by preschool institutions in the constituent entity of the Russian Federation.

The formula for the deviation of the level of educational institutions in the region:

ΔSh = (ShRF - Shsub) / ΔShRF,

where (SRF - the share of the number of students studying in the second shift, in the Russian Federation;

Shsub - the proportion of the number of students studying in the second shift in the subject.

The formula for the deviation of the availability of healthcare facilities in the constituent entity of the Russian Federation:

ΔDB = (BRF - Bsub) / BRF,

where BRF is the number of hospital beds per 10 thousand people on average in Russia;

Bsub - the number of hospital beds per 10 thousand people in a constituent entity of the Russian Federation.

ΔZh = (ZhRF - Zhsub) / ZhRF,

where ZhRF is the area of ​​comfortable housing per capita on average in the Russian Federation;

Zhsub - the area of ​​comfortable housing per capita in the subject of the Russian Federation.

ΔI = (IRF - Isub) / IRF,

where IRF is the volume of investment in fixed capital per capita on average in the Russian Federation;

Isub - the volume of investment in fixed capital per capita in a constituent entity of the Russian Federation.

As you know, Russia has applied for participation in the Winter Olympics. The federal government has developed and implemented the target program "Development of Sochi as a mountain climatic resort (2006-2014)". Since 2006, subsidies have been allocated from the federal budget to ensure the ongoing management of the federal targeted program.

The main manager of funds is the Ministry of Economic Development and Trade of the Russian Federation. The direct executor of the program is the federal state unitary enterprise "Joint Directorate of the Federal Target Program".

The basis for granting a subsidy is an agreement on the provision of subsidies concluded between the Ministry of Economic Development and Trade of the Russian Federation and the United Directorate.

The Ministry of Economic Development and Trade of the Russian Federation transfers to the Joint Directorate the functions of a customer-builder, state capital investments, and financing of program activities. These functions include:

1) functions of the customer-developer for the construction sites and objects of the Program;

2) functions for financing state capital investments;

3) functions to attract a management company on a competitive basis;

4) collection and systematization of statistical information on the implementation of program activities;

5) monitoring the results of program activities;

6) calculation of performance and efficiency indicators for the implementation of program activities;

7) preparation of quarterly reports on the results of the implementation of the federal target program;

8) preparation of a budget request for the next financial year;

9) introduction and ensuring the use of information technologies in order to manage the implementation of the Program and control the progress of program activities.

Every quarter, the Ministry of Economic Development and Trade of the Russian Federation, within the established limits, transfers the subsidy from the personal account through the Treasury to the contractor.

In 2006, about 5 million rubles were allocated from the federal budget. And in 2007, it is planned to allocate 15 million rubles from the federal budget for these purposes. The directorate submits a quarterly report on the use of subsidies, and the Ministry of Economic Development and Trade of the Russian Federation monitors the proper use of targeted funds. If a violation is discovered, the contractor (directorate) will lose funds.

Abnormal weather phenomena that affect the economic life of the country are becoming an urgent topic. In 2006, the federal budget allocated funds to the constituent entities to compensate for damage to agricultural producers due to weather anomalies.

During the winter period 2005-2006. many crops of winter crops and perennial fruit plantations perished. Subsidies for these purposes were provided within the limits of budget allocations and limits of budget commitments. The regions affected by the abnormal winter weather had to submit to the Ministry of Agriculture of the Russian Federation documents on the death of plants due to unfavorable agrometeorological conditions.

These include the results of an examination on the death of winter crops and perennial fruit plantations. Based on these data, the federal government, represented by the Ministry of Agriculture of the Russian Federation, decides on the allocation of subsidies. The most affected territories were the Republic of Bashkortostan (143 thousand rubles), the Republic of Tatarstan (440 thousand rubles), the Krasnodar Territory (110 thousand rubles).

The Ministry of Agriculture of the Russian Federation brings the list of recipients of targeted funds with an indication of the amount for each recipient to the Treasury.

Regional authorities must report to the Ministry of Agriculture for the use of subsidized funds.

Since 2007, the federal target program “Social development of rural areas until 2010” began to operate. This program provides for the construction of housing for young families and young professionals living and working in rural areas, and the implementation of measures to develop gasification and water supply in rural areas.

The distribution of federal budget funds for the above purposes is carried out on the basis of the need of the subject of the Russian Federation for specialists in the agro-industrial and social sphere, taking into account their need for housing; the number of young families in need of better living conditions.

Preference is given to those regions that provide a larger contribution to the total volume of agricultural production in the Russian Federation and have a larger budget deficit.

Subsidies are allocated to the constituent entities of the Russian Federation only if the necessary regulatory and legal framework in the housing sector exists on their territory. In addition, regional authorities should participate in the equity financing of measures to provide housing for young families and young professionals.

The total need of the constituent entities of the Russian Federation for housing for young families and young professionals is defined as the sum of the need for the total area of ​​housing for the listed categories of the population employed in organizations of the agro-industrial complex and the social sphere in the countryside.

The need for federal budget funds for the construction of housing for young families and professionals is determined based on the average market value of 1 m² the total area of ​​housing in rural areas of the subject. This indicator is approved by the Ministry of Regional Development of Russia and adjusted taking into account the specifics of housing construction in rural areas by a factor of 0,75 and an inflation factor.

The authorities of the subject must submit an application and a package of documents for obtaining subsidies.

The calculation is based on the number of the rural population of a constituent entity of the Russian Federation and the levels of provision with centralized water supply and gasification with natural gas in rural areas.

The limit of federal budget funds for the constituent entities of the Russian Federation is determined differently: by the number of permanently resident rural population in the whole of the Russian Federation; the number of permanently resident rural population of the subject of the Russian Federation and the equalization coefficient:

L = (Lgod / N_RF x Ns) + (Lgod / N_RF x Nc) x K,

where L is the limit of funds from the federal budget of a constituent entity of the Russian Federation for the development of gasification and water supply in rural areas;

Lgod - the annual limit of federal budget funds;

Н_RF - the number of permanent rural population of the Russian Federation;

Нс - the number of permanent rural population of another subject of the Russian Federation;

K - equalization coefficient. It is used to calculate the limit in case of uneven provision of gasification and water supply in rural areas across the constituent entities of the Russian Federation. This coefficient is determined by the formula:

K = (P_RF - Ps) / 100,

where P_RF - the average percentage of provision with water supply and gas pipelines for the rural population of the Russian Federation;

П_с- the percentage of provision of the rural population of the subject of the Russian Federation with water supply and gas pipelines.

The program continues to operate to reimburse part of the cost of paying interest on investment loans received by agricultural producers in Russian credit institutions in 2006-2007. for up to 5 years. Funds are reimbursed only if the loan money is spent on targeted needs: for the purchase of breeding stock, breeding stock of fish, machinery and equipment for livestock complexes and industrial fishing.

Subsidies will be allocated in the following order:

1) 2006-2007 - agricultural producers and organizations of the agro-industrial complex for the purchase of breeding stock, machinery and equipment for livestock complexes;

2) 2007 - to organizations engaged in industrial fish farming, regardless of their organizational and legal form, for the purchase of breeding material of fish, machinery and equipment for industrial fish farming.

Target funds are provided to the borrower on the terms of timely repayment and payment of the loan. Interest paid is non-refundable.

To receive targeted funds, the borrower submits to the state authority of the constituent entity of the Russian Federation an application for the provision of targeted funds with the attachment of such documents as:

1) a copy of the bank's decision on the readiness to provide a loan to the borrower;

2) a schedule of repayment of the loan and payment of interest on it certified by the bank;

3) a certificate from the tax authority confirming that the borrower has no overdue debts on tax and other obligatory payments.

In 2007, the state plans to allocate subsidies among federal budget items:

1) for the introduction of innovative educational programs in state and municipal educational institutions. In total, it is planned to allocate 3 thousand rubles;

2) for monthly monetary remuneration for class leadership in state and municipal educational institutions. In total, it is planned to allocate 11 thousand rubles;

3) for the construction and reconstruction of public roads and artificial structures on them, carried out as part of the implementation of the Federal Targeted Investment Program for 2007 (sub-program "Roads" of the federal target program "Modernization of the transport system of Russia (2002-2010)" ). In 2007, 39 thousand rubles will be allocated;

4) for cash payments to medical personnel of feldsher-midwife stations (heads of feldsher-obstetric stations, feldshers, midwives, nurses, including visiting nurses), doctors, feldshers (midwives) and nurses of institutions and units of emergency medical care of the municipal system healthcare.

For these activities, financial resources were allocated in the amount of 11 thousand rubles;

5) for the exercise of powers for primary military registration in territories where there are no military commissariats - 1 thousand rubles;

6) for activities to organize a health-improving campaign for children in 2007 - 1 thousand rubles;

7) for partial reimbursement of expenses of the budgets of the constituent entities of the Russian Federation for the provision of social support measures. For repressed persons, 2 thousand rubles are provided, for veterans - 449 thousand rubles, for children (child benefits) - 936 thousand rubles;

8) for the overhaul of hydraulic structures owned by the constituent entities of the Russian Federation, municipal property, and mismanaged hydraulic structures - 1 thousand rubles;

9) for the construction and modernization of public roads, including roads in settlements (with the exception of federal roads) - 31 thousand rubles;

10) to pay compensation for a part of the parental fee for the maintenance of a child in state and municipal educational institutions that implement the main general educational program of preschool education. The amount of subsidies is provided based on:

a) 20% of the average parental fee for the maintenance of a child in state and municipal educational institutions implementing the basic general educational program of preschool education - for the first child;

b) 50% of the average parental fee for the maintenance of a child in state and municipal educational institutions that implement the main general educational program of preschool education - for the second child;

c) 70% of the average parental payment for the maintenance of a child in state and municipal educational institutions that implement the basic general educational program of preschool education - for the third and subsequent children in the family.

In total, 8 thousand rubles were allocated this year. for subsidies.

In general, subsidies from the Regional Development Fund in 2006-2007. (Table 7) are distributed by regions as follows.

Table 7

The largest volume of subsidies goes to the regions of the North Caucasus (Republic of Dagestan, Republic of Ingushetia, Rostov region), northern regions (Republic of Sakha, Irkutsk region, etc.), Krasnodar Territory. As can be seen, by and large, there has been an increase in financial resources in 2007 compared to 2006. A sharp jump is noted in the equity financing of the Chita region, the Rostov region, and the Krasnodar Territory.

However, the flow of funds to the Saratov Region, the Orenburg Region, the Oryol Region, etc., has decreased compared to 2006. Perhaps this is due to the sufficient provision of the budget of the above-mentioned entities for financing social programs.

As already noted, if the state authorities of the constituent entities of the Russian Federation and local governments fail to comply with the conditions for providing interbudgetary transfers from the federal budget, the Ministry of Finance of the Russian Federation has the right to suspend their provision.

Subventions are an exception to this rule. This type of transfer comes from the Federal Compensation Fund for constituent entities of the Russian Federation and municipalities. The Federal Compensation Fund is formed as part of the federal budget in order to provide subventions for the fulfillment of spending obligations.

Subventions from the Federal Compensation Fund are distributed among the subjects of the Russian Federation in accordance with the methodology approved by the Government of the Russian Federation.

The total volume of the Federal Compensation Fund is approved during the third reading of the law on the federal budget.

Subventions are credited to the budget of the subject of the Russian Federation and are spent in accordance with the adopted regulatory legal acts of the Government of the Russian Federation. And the subventions provided for the fulfillment of certain expenditure obligations of municipalities are spent in accordance with the regulatory legal acts of the Government of the Russian Federation, the regulatory legal acts of the constituent entities of the Russian Federation. Subventions to municipalities are transported through a regional compensation fund specially created as part of the subject.

Subventions from the Federal Compensation Fund are distributed among all constituent entities of the Russian Federation in proportion to the population, consumers of budgetary services, persons entitled to receive transfers to the population, and other indicators, taking into account objective conditions that affect the cost of providing budgetary services.

Until August 1 of the current financial year, the Ministry of Finance of the Russian Federation sends the methodology for distributing subventions from the Federal Compensation Fund to the executive bodies of state power of the constituent entities of the Russian Federation. Until October 1 of the current financial year, the data are reconciled (together with the executive bodies of state power of the subjects). After this date, changes to the initial data for calculating the distribution of subventions from the Federal Compensation Fund for the next financial year are not allowed.

In 2007, it is planned to allocate subventions from the Compensation Fund for the following purposes:

1) distribution of subventions to the budgets of the constituent entities to increase the monetary allowance for employees and wages for employees of the territorial divisions of the State Fire Service, maintained at the expense of the budgets of the constituent entities of the Russian Federation. In total, 4 thousand rubles were allocated;

2) distribution of subventions to the budgets of the constituent entities of the Russian Federation for the implementation of powers in the field of organization, regulation and protection of aquatic biological resources for 2007. The total amount of subventions allocated to the constituent entities is 46 thousand rubles;

3) distribution of subventions to the budgets of subjects of the Russian Federation to provide subventions to the budgets of closed administrative-territorial formations, subventions for the resettlement of citizens and the development of social and engineering infrastructure to the budgets of closed administrative-territorial formations for 2007 (Table 8).

Table 8

Distribution of financial resources for ZATOs

4) distribution of subventions to the budgets of subjects to provide subventions to the budgets of science cities of the Russian Federation for the development and support of social, engineering and innovation infrastructure for 2007;

5) distribution of subventions to the budgets of subjects for financial support of the powers transferred to the executive and administrative bodies of municipalities to compile (change, supplement) lists of candidates for jurors of federal courts of general jurisdiction in the Russian Federation for 2007. In total, it is planned to provide subventions in the amount of 143 thousand rubles .;

6) distribution of subventions to the budgets of the constituent entities of the Russian Federation for the implementation of local development programs and employment for mining towns and villages for 2007. The amount of subsidies is 2 thousand rubles;

7) distribution of subventions to the budgets of the subjects for the implementation of the powers to pay compensation to the disabled for insurance premiums under the contract of compulsory insurance of civil liability of vehicle owners. Total subsidies - 476 thousand rubles;

8) distribution of subventions to the budgets of the constituent entities for the exercise of powers to implement the state policy of employment of the population, including the costs of exercising these powers by the bodies of the employment service of the constituent entities of the Russian Federation. It is planned to allocate 34 thousand rubles for these purposes;

9) distribution of subventions to the budgets of the constituent entities of the Russian Federation to encourage the best teachers for 2007. Total financial resources - 1 thousand rubles;

10) distribution of subventions to the budgets of subjects for the exercise of powers to pay state lump-sum benefits and monthly monetary compensations to citizens in the event of post-vaccination complications. In 2007, 5400 thousand rubles will be allocated;

11) distribution of subventions to the budgets of subjects for the implementation of certain powers of the Russian Federation in the field of water relations. The amount of subventions allocated in the amount of 1 thousand rubles;

12) distribution of subventions to the budgets of subjects for payment of housing and communal services to certain categories of citizens. The figure is 81 thousand rubles;

13) distribution of subventions to the budgets of subjects for the exercise of powers to provide housing for certain categories of citizens (according to the Law "On Veterans"). The total amount of subventions is 5 thousand rubles;

14) distribution of subventions to the budgets of the subjects to provide social support measures for persons awarded the badge "Honorary Donor of the USSR", "Honorary Donor of Russia". It is planned to allocate 3 thousand rubles for these purposes;

15) distribution of subventions to the budgets of the subjects for the implementation of expenses to ensure equal accessibility of public transport services on the territory of the subject for certain categories of citizens. The total amount of subventions is 4 thousand rubles;

16) distribution of subventions to the budgets of the subjects for the exercise of powers related to the transportation between the subjects of the Russian Federation (including within the territories of the states - members of the Commonwealth of Independent States) of minors who have arbitrarily left their families, orphanages. The total amount of subventions is 34 thousand rubles;

17) distribution of subventions to the budgets of subjects for the implementation of powers in the field of forestry. The amount of subventions allocated in the amount of 7 thousand rubles;

18) distribution of subventions to the budgets of subjects for the implementation of federal state registration of acts of civil status. The total amount of subventions is 4 thousand rubles;

19) distribution of subventions to the budgets of subjects for the implementation of powers in the field of protection and use of wildlife objects classified as hunting objects.

The volume of subventions in 2007 is 30 thousand rubles; 655,5) distribution of subventions to the budgets of the constituent entities to increase the monetary allowance for employees and wages for employees of police units, maintained at the expense of the budgets of the constituent entities of the Russian Federation and local budgets. The amount is RUB 20 thousand.

Regional transfers

Regional intergovernmental transfers are provided in the form of:

1) financial assistance to local budgets. This type of interbudgetary transfers exists in the form of subsidies from regional funds for financial support of settlements and subsidies from regional funds for financial support of municipal districts (urban districts), as well as subsidies;

2) subventions to local budgets from regional budget compensation funds, including autonomous regions;

3) funds transferred to the federal budget in connection with the repayment and servicing of the state debt of a constituent entity of the Russian Federation to federal government bodies;

4) budget credits to local budgets.

When receiving funds from the budget of the subject, all the rules enshrined in the legislation on taxes and fees are observed.

Budget loans from the budgets of subjects are provided on the basis of the absence of overdue debts of municipal bodies to the budget.

Another condition that must be fulfilled is the use of the loan only by local authorities and for its intended purpose. Granting credit to legal entities is not allowed.

If local governments fail to comply with the conditions for providing interbudgetary transfers from the budget of a constituent entity of the Russian Federation, the body executing the budget of a constituent entity of the Russian Federation has the right to suspend the provision of interbudgetary transfers.

Subventions are still an exception to this list. The regional fund for financial support of settlements is formed as part of the budget of the subject in order to equalize, based on the number of residents, the financial capabilities of local self-government bodies of settlements to exercise their powers to resolve issues of local importance.

The procedure for the formation of a regional fund for the financial support of settlements and the distribution of subsidies from this fund, including the procedure for calculating and establishing additional standards for deductions from personal income tax to local budgets that replace these subsidies, is approved by the law of the constituent entity of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation.

The volume of the regional fund for financial support of settlements is approved by the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year.

All urban settlements (including urban districts) and rural settlements of a constituent entity of the Russian Federation are entitled to receive subsidies from the regional fund for financial support of settlements.

At the same time, the amount of this subsidy is determined for each settlement of the subject based on the number of inhabitants of the settlement per inhabitant.

The peculiarity of regional interbudgetary transfers is as follows. When compiling and approving the budget of a constituent entity of the Russian Federation, subsidies from the regional fund for financial support of settlements can be completely or partially replaced by additional standards for deductions to the budgets of settlements from personal income tax.

The ratio is calculated as the ratio of the estimated amount of subsidies (part of the estimated amount of subsidies) to a settlement from the regional fund for financial support of settlements to the amount of personal income tax predicted in accordance with a unified methodology to be credited to the consolidated budget of the subject:

where H is an additional standard for deductions to the budgets of settlements;

V subsidies - the estimated amount of subsidies;

Personal income tax forecast - the amount of personal income tax to be credited to the consolidated budget of the subject. If the funds received as a result of the calculation of the additional standard exceed the established amount of the estimated subsidy, they are not subject to withdrawal to the higher budget.

In the future, with the subsequent distribution of financial assistance to local budgets, these funds are not taken into account.

If the funds received as a result of calculating the additional standard are lower than the estimated subsidy, they are not subject to recovery from the financial support fund for settlements. In the future, with the subsequent distribution of financial assistance to local budgets, these funds are not taken into account.

Local self-government bodies may be vested with the powers of state authorities of the constituent entities to calculate and provide subsidies to settlements at the expense of the budgets of the constituent entities of the Russian Federation.

When granting subsidies to settlements, a financial support fund for settlements is not created. The subsidies due to settlements are included in the regional compensation fund and are distributed among the budgets of municipal districts.

The distribution is based on the number of inhabitants of the territory and is calculated per inhabitant.

Subventions received by the budget of the municipal district for the exercise of powers to calculate and provide subsidies to settlements at the expense of the budgets of the constituent entities of the Russian Federation are sent to the district fund for financial support of settlements.

The distribution of subsidies is considered when approving the budget of the subject for the next financial year.

In addition to the financial support fund for settlements, a regional fund for financial support of municipal districts (urban districts) is formed as part of the subject's budget.

The main purpose of the foundation - equalization of the budgetary security of municipal districts (urban districts). The procedure for the formation of the fund is approved by the regulatory legal acts of the subjects in accordance with the legislation of the Russian Federation.

The volume of the regional fund for financial support of municipal districts (urban districts) is approved by the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year.

Subsidies from the fund are provided to municipal districts (urban districts), the level of estimated budgetary security of which does not exceed the level established as a criterion for equalizing the estimated budgetary security.

How is the level of budget security determined? In accordance with the Budget Code of the Russian Federation, the level of estimated budgetary security of municipal districts (urban districts) is defined as the ratio of tax revenues per inhabitant and a similar indicator on average for municipal districts and urban districts of a given subject of the Russian Federation per inhabitant.

When determining the indicators, the following factors should be taken into account: the level of development and structure of the economy, the tax base, the structure of the population, socio-economic, climatic, geographical and other factors that affect the cost of providing public services.

When redistributing financial resources through the financial support fund for municipal districts, the equality of municipalities should be taken into account.

The level of estimated budgetary security of a municipal district (urban district), taking into account subsidies, cannot exceed the level of estimated budgetary security, taking into account the corresponding subsidies, of another municipal district (urban district), which before the distribution of these subsidies had a higher level of estimated budgetary security.

When compiling and approving the budget of a constituent entity of the Russian Federation, subsidies from the fund can be replaced by additional standards for deductions to the budgets of municipal districts (urban districts) from personal income tax (PIT).

The ratio is calculated as the ratio of the estimated amount of subsidies to a municipal district (urban district) to the projected volume of tax revenues from personal income tax to be credited to the budgets of all levels of the budget system of the Russian Federation for the territory of the corresponding municipal district (urban district).

Funds received by a municipal district (urban district) under an additional standard of deductions from personal income tax in excess of the amount of the estimated subsidy are not subject to withdrawal to the budget of a constituent entity of the Russian Federation.

Losses of the budget of a municipal district (urban district) in connection with the receipt of funds under an additional standard of deductions from personal income tax in an amount lower than the estimated subsidy are not subject to compensation from the budget of a constituent entity of the Russian Federation.

There are other means of financial assistance to local budgets from the budget of the subject of the Russian Federation. These are subsidies.

They are provided to local budgets as equity financing for social and economic infrastructure development programs.

As part of the budget of a constituent entity of the Russian Federation, a fund for municipal development of a constituent entity of the Russian Federation may be formed. The right to choose the priority of programs is given to regional authorities.

In order to provide subsidies to local budgets for equity financing of priority socially significant expenditures of local budgets, a regional fund for co-financing social expenditures may be formed as part of the budget of a constituent entity of the Russian Federation.

In addition to the two funds listed above, a regional budget compensation fund for the budget of a constituent entity of the Russian Federation is formed as part of the budgets of the subjects.

It is formed in order to financially ensure the execution of certain state powers by local governments at the expense of subventions from the Federal Compensation Fund, own income and sources of financing the budget deficit of the subject.

Subventions from the Regional Compensation Fund, which are financed by subventions from the Federal Compensation Fund, are spent in accordance with the procedure established by the Government of the Russian Federation.

Local transfers

There is a consideration of such forms of interbudgetary transfers provided from local budgets as:

1) financial assistance from the budgets of municipal districts to the budgets of settlements;

2) subventions transferred to regional funds for financial support of settlements and regional funds for financial support of municipal districts (urban districts);

3) subventions transferred from the budgets of settlements to the budgets of municipal districts for resolving issues of local importance of an inter-municipal nature;

4) funds transferred to the federal budget or to the budget of a constituent entity of the Russian Federation in connection with the repayment of municipal debt to federal state authorities or state authorities;

5) other gratuitous and irrevocable transfers.

The procedure for providing financial assistance from the budgets of municipal districts to the budgets of settlements

Financial assistance from the budget of a municipal district to the budgets of settlements that are part of a given municipal district may be provided in the form of grants from the district fund for financial support of settlements and other grants and subsidies.

In order to further equalize the financial capabilities of local self-government bodies of settlements in relation to subsidies from the regional fund for financial support of settlements in exercising their powers on issues of local importance, regional funds for financial support of settlements may be formed as part of the budgets of municipal districts.

Subsidies from the regional fund for financial support of settlements are provided to settlements, the estimated budgetary security of which does not exceed the level established as a criterion for equalizing the estimated budgetary security of settlements.

The estimated budgetary security of settlements is determined by the ratio of tax revenues per inhabitant that can be received by the budget of the settlement based on the tax base (tax potential), and a similar indicator on average for the settlements of a given municipal district, taking into account differences in the structure of the population, socio-economic, climatic, geographic and other objective factors and conditions affecting the cost of providing municipal services per capita.

The procedure for providing subventions from local budgets to the budget of a constituent entity of the Russian Federation

It may be envisaged to transfer subventions to the budget of a constituent entity of the Russian Federation from the budgets of settlements or municipal districts (urban districts) in which, in the reporting year, the estimated tax revenues of local budgets exceeded the level established by the law of the constituent entity of the Russian Federation.

Subventions from the budgets of settlements, transferred to the budget of the subject, are credited to the regional fund for financial support of settlements.

LECTURE No. 7. Features of the budget of the Union State

In modern conditions, in order to prevent the development of a unipolar world, confederations are formed. Sovereign states are formed within the confederation. For example, the European Union was formed on the basis of 27 states. As in any other state, the functioning of the Confederation is supported by the financial side. The income of the confederal budget consists of contributions from members of the union. The decision to spend these funds is made jointly by all participating countries.

Since 2007, a long-term budget (until 2013) has been adopted.

The European Parliament voted to adopt the EU's long-term budget for 2007-2013. The total amount included in the long-term spending plan will be €864,4 billion. In terms of spending, it was decided to increase the European emergency fund for dealing with natural disasters and emergencies by 1,5 billion and add 500 million euros for pensions for EU citizens. The spending will go towards replenishing the reserves of the European Investment Bank. The allocated money will provide assistance to small and medium-sized enterprises. The majority of the budget, €56,3 billion, covers the agricultural sector.

Spending on research and innovation and on the Galileo Foundation (satellite navigation) has been increased. Spending on assistance to poor regions, education, vocational training, innovation, research and development, and other measures aimed at accelerating economic growth is set at €54,9 billion, up 15,4% on 2006 levels.

This implies the allocation of 481 million euros to combat tax evasion. In the previous budget, only €224 million was allocated to combat tax evasion.

There are all the prerequisites for the creation of the Union State between the Russian Federation and the Belarusian Republic. Russian-Belarusian relations are enshrined in the Treaty on the Union of Belarus and Russia dated April 2.04.1997, 23.05.1997, the Charter of the Union of Belarus and Russia dated May 8.12.1999, XNUMX, the Agreement between the Russian Federation and the Republic of Belarus on the creation of equal conditions for business entities, the Treaty on the establishment of the Union State Belarus and Russia dated December XNUMX, XNUMX

A necessary condition for the merger of the two states is the convergence of socio-economic indicators, such as:

1) GDP per capita;

2) inflation rates;

3) the rate of devaluation of the exchange rates of the Russian and Belarusian rubles;

4) refinancing rates for term deposits and loans;

5) tax burden on the economy;

6) state budget deficit and public debt (external and internal);

7) trade balance;

8) the standard of living of the population.

The problems of general economic and social problems in both states are ripe. First of all, this concerns reducing poverty among the population of fraternal peoples, stimulating the growth of employment of the able-bodied population, stability in the provision of social guarantees and standards, and the availability of social benefits. The number one problem is the demographic situation in our states. There is still a natural decline in the population.

The issue of restructuring Russia's external debt to creditors of the Paris and London Clubs is an acute one.

A shortcoming in the existing system of financial management in the Federation is the dependence of the budget on world oil prices. On the other hand, this factor turned out to be positive, as there was a stimulation of investment and consumer demand, an increase in the production of goods.

The expansion of foreign trade plays a huge role in strengthening the economic potential of the two states. For this reason, stakes are being placed on the formation of a single customs, investment, scientific and technical space.

In the forecast periods, it is planned to unify the regulatory legal acts in the field of foreign trade regulation, to negotiate on joining the World Trade Organization. The result of the formation of a unified customs policy will be the creation of the Common Customs Tariff of the Union State, regardless of which of the participating countries the goods are imported. The tariff is designed to protect the union state from the adverse effects of competitive products of other countries.

In this regard, exports from friendly countries should increase. On the basis of cooperative ties between Belarusian and Russian producers, exports to third countries will gradually expand in the near future. Within the framework of the Eurasian Economic Community, a common customs tariff should be formed, agreements should be reached on the non-use of protective, anti-dumping and countervailing measures in mutual trade.

The main directions in the field of formation of the Union State are the following.

1. Accelerating economic transformation.

2. Expansion of trade and economic relations.

3. Development of interregional relations.

Regional cooperation between Belarus and Russia should be based on the development of innovative and scientific and technical ties, investment in industrial facilities, and the elimination of restrictions on the movement of goods across the border.

Cooperation between Russia and Belarus is carried out at the level of regional authorities and at the level of business entities. About 70 regions of the Russian Federation have contractual relations on cooperation with the regions of the Republic of Belarus. The most developed form of interregional cooperation is the participation of enterprises and institutions of the regions and the city of Minsk in the implementation of union programs.

The main partners from the Russian side are the Moscow, Tula, Lipetsk, Kursk, Ryazan, Saratov, Rostov and Kaliningrad regions.

Moscow is a strategic partner of the Brest region.

In Moscow, it is planned to build a shopping center "Brest" with the involvement of Brest construction organizations.

The creation of a joint venture with the participation of the concern "Brestmyasomolprom", the formation of an agro-industrial economic group "Bug - Moscow" for the production, processing and sale of meat and dairy and fruit and vegetable products are envisaged.

The interregional relations of the Brest and Kaliningrad regions are growing. We are talking about the creation of joint ventures in the textile, furniture, pharmaceutical, wood-chemical, and fish industries.

Various forms of interregional cooperation of adjacent territories are being strengthened and improved.

Belarus exports petroleum products, fiberglass, light and food industry goods, household appliances to the regions of Russia. The most important exporters are OAO Naftan, OAO Steklovolokno-Polotsk, OAO Polymer, RUPP Vityaz. Belarus imports hydrocarbon raw materials, textiles, metal, paper and chemical raw materials, equipment for the reconstruction of large enterprises.

An agreement on cooperation has been prepared between the Legislative Assembly of the Krasnodar Territory and the Council of Deputies of the Gomel Region. Under this agreement, work will be carried out to unify the Belarusian-Russian legislation.

Much attention in the development of external relations with the regions of Russia is paid to the establishment of commercial relations, the joint holding of exhibitions, fairs, the efficient use of natural resources and labor potential, joint activities in the construction of social and cultural facilities, and the reconstruction of residential buildings.

4. Bringing the legislation of friendly countries to the parameters of international law for the balanced development of the Union State.

5. Carrying out coordinated budgetary, tax, monetary and other types of policy.

A draft law "On ratification of the Protocol to the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and property" has been developed. The Tax Code of the Russian Federation presents tax rates on personal income: 13% for residents, 30% for non-residents. A resident is a person who has been in Russia for more than six months.

According to the introduced protocol, citizens of Belarus are recognized as residents from the date of entry into force of the employment contract. This contract with the employer must work for at least these 6 months - this is another condition for paying 13% tax. If a citizen of Belarus has concluded several employment contracts for a period of less than six months, then he is considered as a tax resident of Russia from the date of commencement of work under the first employment contract, according to which the duration of work in the Russian Federation, taking into account work under previous employment contracts, will be at least 183 days. Moreover, the tax period includes his presence in the territory of the Russian Federation, not related to work.

For citizens of Russia who are employed or simply located on the territory of Belarus, the collection of personal income tax does not depend on the status of residence.

To unify the tax policy of the member states of the Union State, the following are provided:

1) development of proposals for improving taxation;

2) strengthening tax control in the field of foreign economic activity;

3) reduction of tax benefits;

4) formation of a technology for the exchange of information between the tax services of the member states of the Union State in the field of control over the actual movement of goods, works, services;

5) preventing the development of the shadow business sphere;

6) maintaining high growth rates of investments in fixed capital and its further increase;

7) decrease in inflation;

8) linking the exchange rate of the Belarusian ruble to the Russian one, as well as the further introduction of a single currency of the Union State;

9) the formation of efficient high-tech industries for the production of competitive products, the creation of free economic zones;

10) development and implementation of joint interstate and union projects and programs and their financial support. In any state, and even more so in the Union, an important role is assigned to interstate programs.

Recently, programs of industrial and military-technical cooperation have been recognized as priority programs on the path to unification.

Most of the program implementation costs are spent on ensuring the security of the state border of the Union State (70%).

The implementation of joint scientific, technical and production programs has made it possible to create more than 10 additional jobs in Russia and Belarus.

It is planned to create joint projects for the development of modern science-intensive technologies, space facilities and the creation of supercomputer technologies and new highly effective drugs.

As a result of the implementation of the Union program, a unique supercomputer “SKIF K-1000” was created with a capacity of up to 2 trillion. operations per second (ranked among the 100 most powerful computers in the world), which is approximately 5 times more productive than the previous SKIF K-500 model. 16 supercomputers were manufactured, of which 6 are located in Belarus and 10 in Russia.

The large-scale project was developed by the National Academy of Sciences of Belarus and the Russian Aerospace Agency.

It is designed for four years and is a continuation of the Belarusian-Russian cooperation in the field of space technologies. The station for receiving space information from the Meteor-ZM satellite is to be upgraded to establish the reception of space information from other satellites as well.

Production of medicines is envisaged within the framework of the union program "Creation of highly effective and biologically safe medicines of a new generation based on human proteins obtained from the milk of transgenic animals" - "BelRosTransgen". The goal of the program is to create a scientific basis and technological base for the organization in Belarus and Russia of the bioproduction of highly effective and biologically safe drugs based on the use of transgenic goats that produce medicinal human proteins with milk.

6. Development of foreign trade infrastructure.

One of the directions for solving the problem of the negative balance of foreign trade turnover is the further development of the export of services. To this end, it is necessary to expand the network of border services and service points on the main transport routes of the country, provide conditions for the transit of Belarusian goods through the territory of neighboring states using ports and other infrastructure, create a favorable investment climate to attract domestic and foreign capital to the service sector.

To increase the production of export-oriented products, the development of free economic zones plays a significant role. The main purpose of these zones is the production of science-intensive, high-tech products, the creation of import-substituting industries (precision engineering, electronics, telecommunications, the chemical and petrochemical industries, the processing of agricultural products), the production of new building materials, medicines and equipment, woodworking products for export, the development of modern types of services.

It is envisaged that exports to the Russian Federation will grow by 2007% in 53,9 compared to the level of 2003, imports - by 91%. As before, the main role in Russian exports will belong to fuel and energy products. At the same time, there will be a shift in its structure towards manufacturing industries. In imports, purchases of engineering products will retain the leading position. The share of food products in the volume of imports will be quite high.

7. Development of commodity, commodity, financial and labor markets, their integration and strengthening.

8. Introduction of reasonable tariffs for Russian fuel.

In connection with the rise in prices for gas supplied to Belarus, the rapprochement of the two states is slow. Recall that the price of gas for Belarus exceeds the price of gas fuel for Ukraine.

According to the Government of the Russian Federation, there is no political influence on the calculation of gas prices. The weighted average European prices for the past year are taken, multiplied by coefficients that take into account the prices of fuel oil or other hydrocarbon components, and the cost of transportation from the Russian border to a specific point is subtracted. Thus, for each country the price of gas is different.

Our government promises to unify the price of the gas resource;

9. Ensuring the balance of national budgets, increasing the financial content of the union budget, increasing the efficiency of spending budget funds.

The budget classification of the Union State and the mechanism for executing the Union budget through the national treasuries were put into effect. According to the mechanism for the implementation of joint programs, a transition is being made from providing budget funds on a returnable and reimbursable basis to reimbursement of part of the costs of paying interest on loans received from Russian and Belarusian credit organizations.

As regards the preparation and execution of the unified Union budget, the Budgetary classification of expenditures is fixed by the Resolution of the Council of Ministers of the Union State dated January 25.01.2002, 4 No. XNUMX.

Allocate the following classification of budget expenditures.

1. The functional classification of expenditures of the budget of the Union State is a grouping of expenditures of the budget of the Union State and reflects the direction of budgetary funds for the implementation of the main functions of the Union State.

The functional classification is divided into several levels: sections, subsections, target articles, types.

Functional classification of budget expenditures of the Union State:

1) bodies of the Union State;

2) functioning of the Supreme State Council of the Union State;

3) the functioning of the legislative (representative) bodies of the Union State;

4) functioning of the executive bodies of the Union State;

5) other expenses of the bodies of the Union State;

6) international activities;

7) international cooperation;

8) implementation of interstate agreements within the framework of the Union State;

9) International cultural, scientific and information relations;

10) military-technical cooperation;

11) provision of mobilization and non-military training;

12) ensuring the activities of industries for military-technical cooperation of the Union State;

13) other expenses in the field of military-technical cooperation;

14) law enforcement and ensuring the security of the union state;

15) bodies of internal affairs;

16) state security bodies;

17) bodies of the border service;

18) customs authorities;

19) other expenses in the field of law enforcement and security of the Union State;

20) promotion of scientific and technological progress;

21) fundamental research;

22) development of promising technologies and priority areas of scientific and technological progress;

23) industry, energy and construction;

24) fuel and energy complex;

25) conversion of the defense industry;

26) other industries;

27) construction, architecture;

28) standardization and metrology;

29) reproduction of the material and raw material base;

30) agriculture and fisheries;

31) agricultural production;

32) procurement, processing and storage of agricultural products;

33) fishing industry;

34) other activities in the field of agriculture;

35) protection of the natural environment and natural resources;

36) water resources;

37) forest resources;

38) protection of flora and fauna;

40) hydrometeorology;

41) cartography and geodesy;

42) other expenses in the field of the environment and natural resources;

43) transport, communications and informatics;

44) road transport;

45) railway transport;

46) air transport;

47) water transport;

48) other modes of transport;

49) communication;

50) computer science (information support);

51) prevention and elimination of consequences of emergencies and natural disasters;

52) joint activities to overcome the consequences of the Chernobyl disaster;

53) other measures to prevent and eliminate the consequences of emergency situations;

54) civil defense;

55) education;

56) retraining and advanced training;

57) higher professional education;

58) other expenses in the field of education;

59) culture, art and cinematography;

60) other events in the field of culture, art and cinematography;

61) mass media;

62) television and radio broadcasting;

63) periodicals and publishing houses;

64) other mass media;

65) healthcare;

66) sanitary and epidemiological supervision;

67) physical culture and sports;

68) social policy;

69) other activities in the field of social policy;

70) mobilization preparation of economies;

71) exploration and use of outer space;

72) research and development work in the field of space activities;

73) road facilities;

74) other expenses;

75) reserve funds;

76) budget loans;

77) other expenses not related to other subsections.

2. The economic classification of budget expenditures of the Union State (Table 11) is a grouping of budget expenditures according to their economic content. The economic classification of expenditures is divided into groups, subgroups, articles, sub-items, expenditure elements.

3. Departmental classification of expenditures of the budget of the Union State, reflecting the distribution of budgetary appropriations among the departments of the Union State.

Table 10

The budget of the Union State is based on the classification of income

The originality in the revenue part of the budget of the Union State is the absence of tax revenues. Probably, the greater filling of the Union budget will be provided by income from interest on the allocation of budgetary funds, transfers from the federal budgets of the states themselves.

Replenishment of income and distribution of expenses are carried out through the bodies of the Federal Treasury.

The list is drawn up by the Standing Committee in agreement with the Ministry of Finance of the Russian Federation and the Ministry of Finance of the Republic of Belarus within the budget of the Union State and is approved by the State Secretary of the Union State.

The approved list of incomes and expenditures of the budget of the Union State in the part executed on the territory of the Russian Federation and the Republic of Belarus is sent to the Ministry of Finance of the Russian Federation (in Russian rubles) and the Ministry of Finance of the Republic of Belarus (in Belarusian and Russian rubles).

The procedure for preparing, coordinating and amending the breakdown of revenues and expenditures of the budget of the Union State is agreed with the national Ministries of Finance and approved by the Standing Committee. Control over the execution of the budget is exercised by the Council of Ministers of the Union State. This body monitors the targeted use of budgetary funds.

LECTURE No. 8. State control in Russia

The date of creation of state financial control in Russia is considered to be 1656. In order to improve the efficiency of financial management, the Accounts Order was established under the supervision of the Imperial Duma. This department supervised the conduct of state revenues and expenditures.

The Counting Order considered state finances according to the books of other central Orders and land institutions, turned to them with requests for the execution of appropriations given by officials, ambassadors, regimental governors, called zemstvo kissers from the cities to report with their income and expense books.

Under Peter I, the Senate became the highest financial institution in Russia, the Boards were formed, replacing the managerial functions of the previously existing Orders.

Later, the Revision Board became the controlling institution of Russia. She was in charge of the accounts of all government revenues and expenditures, and she also exposed abuses in the collection of revenues and the use of expenditures. Under Catherine I, the Supreme Privy Council became a financial institution, while control functions were retained by the Senate and the Revision Board.

In the era of Catherine II, there was a merger of the Revision Board and the Board of Chambers as part of the provincial treasury chambers. As a result of the reform of the state structure, control in the provinces of Russia was decentralized.

The Ministry of Finance was established on September 8, 1802. The Department of the State Treasury functioned as part of the ministry, which was divided into administrative and accounting parts. Alexander I in 1810 established the Main Directorate for the Audit of State Accounts.

Nicholas I established a special political control, different from the state.

Alexander III adopted a new law on state control. During the revolution, the All-Russian Central Executive Committee approved the Regulations on workers' control. The revival of control in the state took place in 1994-1995. thanks to the formation of the Chamber of Control and Accounts in Moscow and the Accounts Chamber of the Russian Federation.

In modern conditions, the State Duma of the Federal Assembly of the Russian Federation adopted the Federal Law of January 11.01.1995, 4 (No. XNUMX-FZ) "On the Accounts Chamber of the Russian Federation". The main task of this body is the examination of draft laws and other normative legal acts on the problems of budgetary and financial policy and the improvement of the budgetary process in Russia.

The Accounts Chamber is a permanent body of state financial control formed by the Federal Assembly of the Russian Federation and accountable to it. The competence of the Accounts Chamber includes control over the execution of income and expenditure items of the federal budget and the budgets of federal extra-budgetary funds. The Accounts Chamber exercises control over the execution of the federal budget on the basis of the principles of legality, objectivity, independence and publicity.

A discrepancy is displayed in the execution of the assignment of budgetary funds and the volume allocated. When designing the federal budget and the budgets of off-budget funds, the validity of income and expenses is assessed. After the completion of the completed main financial plan, an analysis of the expenditure of funds is carried out and their effectiveness is calculated. Much attention is paid to control over the use of state property.

In the process of developing draft laws and regulations affecting the expenditure side of the budget, their financial expertise is carried out.

Based on the results of budget execution, a report is being prepared, which will subsequently be submitted to the Federation Council and the State Duma of the Russian Federation.

In general, the following groups of activities of the Accounts Chamber can be presented:

1) control and revision. The implementation of this function takes place on the basis of control over the execution of the budget already in the reporting year. The auditors of the Accounts Chamber carry out a set of audits on the items of the federal budget and the budgets of non-budgetary funds;

2) expert-analytical. This group is represented by conducting expert reviews on the subject of budgets and finances of Russia of various projects (budget, laws, targeted federal programs, international treaties). This also includes the analysis of all violations in the system of drawing up, consideration, approval, and execution of the budget. The results of the analytics are submitted for consideration to the Federation Council and the State Duma. Together with the received report, proposals can be submitted to prevent and correct deficiencies;

3) information. In terms of financial relationships, government authorities may have questions. The duties of the Accounts Chamber include the resolution of these issues.

Control powers are assigned to the Accounts Chamber. Everything related to the receipt, transfer, use of financial resources and property is under the financial supervision of the Accounts Chamber.

In accordance with the Federal Law of January 11.01.1995, 4 No. XNUMX-FZ "On the Accounts Chamber of the Russian Federation", the Accounts Chamber can control all state bodies and institutions in the Russian Federation, federal non-budgetary funds, local governments, enterprises, organizations, banks, insurance companies and other financial and credit institutions, their unions, associations.

The Accounts Chamber, in the process of executing the federal budget, controls the completeness and timeliness of cash receipts, the actual spending of budgetary appropriations in comparison with the legislatively approved indicators of the federal budget, identifies deviations and violations, analyzes them, and makes proposals for their elimination.

The Accounts Chamber on a quarterly basis, in accordance with the established form, submits to the Federal Assembly of the Russian Federation an operational report on the implementation of the federal budget, which provides actual data on the formation of income and expenses incurred in comparison with the indicators approved by the federal law on the federal budget for the current year for the past period, quarter.

The form of the report is approved by the State Duma in agreement with the Federation Council.

In order to ensure the timely collection and processing of information necessary for the Accounts Chamber to draw up a report on the execution of the federal budget, the Russian Federation introduces mandatory financial reporting for all federal executive bodies, enterprises, institutions and organizations. The decision on the specific timing of the introduction and forms of these reports is taken by the Government of the Russian Federation upon the presentation of the Accounts Chamber.

Operational control data is used in planning audits and inspections.

The Accounts Chamber exercises control over:

1) management and servicing of the state internal and external debt of the Russian Federation;

2) the legality, rationality and efficiency of the use of foreign credits and loans received by the Government of the Russian Federation from foreign states and financial organizations;

3) the efficiency of placement of centralized financial resources issued on a returnable basis;

4) provision of state loans, as well as funds free of charge to foreign states and international organizations.

The Accounts Chamber controls the formation and efficiency of the use of funds from federal non-budgetary funds and foreign exchange funds administered by the Government of the Russian Federation.

The Accounts Chamber exercises control over the receipts to the federal budget of funds received:

1) from the disposal of state property (including its privatization, sale);

2) from the management of objects of federal property.

The Accounts Chamber of the Russian Federation carries out inspections of the financial and economic activities of the Central Bank of the Russian Federation, its structural divisions and institutions. These checks are carried out in accordance with the decisions of the State Duma, taken only on the basis of proposals from the National Banking Council.

The Accounts Chamber conducts an examination and gives opinions on:

1) the draft federal budget, the validity of its revenue and expenditure items, the size of the state internal and external debt and the federal budget deficit;

2) problems of budgetary and financial policy and improvement of the budgetary process in the Russian Federation;

3) draft legislative and other regulatory legal acts on budgetary and financial issues submitted for consideration by the State Duma;

4) draft international treaties of the Russian Federation, entailing legal consequences for the federal budget;

5) projects of programs financed by federal budget funds.

On other issues within its competence, the Accounts Chamber prepares and submits opinions or written responses based on:

1) requests of the President of the Russian Federation;

2) instructions of the Federation Council or the State Duma, formalized by the relevant resolutions;

3) requests from committees and commissions of the Federation Council and the State Duma;

4) requests from deputies (members) of the Federation Council and deputies of the State Duma;

5) requests from the Government of the Russian Federation;

6) requests from public authorities of the constituent entities of the Russian Federation.

The Accounts Chamber systematically analyzes the results of ongoing control measures, summarizes and investigates the causes and consequences of the identified deviations and violations in the process of generating revenues and spending federal budget funds.

Based on the data obtained, the Accounts Chamber develops proposals for improving budget legislation and developing the budgetary and financial system of the Russian Federation and submits them to the State Duma for consideration.

Interaction of the Accounts Chamber with other control bodies of the Russian Federation

Control bodies of the President of the Russian Federation and the Government of the Russian Federation, the Federal Security Service of the Russian Federation, the Foreign Intelligence Service of the Russian Federation, law enforcement agencies, control bodies of the constituent entities of the Russian Federation, the Central Bank of the Russian Federation and its control and audit department, the Ministry of Finance of the Russian Federation and its control and audit department, tax authorities and others state control bodies, internal control bodies are obliged to assist the activities of the Accounts Chamber, provide information on the results of audits and inspections at its request.

When carrying out control and auditing activities within its competence, the Accounts Chamber has the right to involve state control bodies and their representatives, as well as on a contractual basis - non-state audit services, individual specialists.

The Chairman of the Accounts Chamber, the Deputy Chairman of the Accounts Chamber and auditors of the Accounts Chamber cannot be detained, arrested, or prosecuted without the consent of the chamber of the Federal Assembly of the Russian Federation that appointed them to the position in the Accounts Chamber.

An inspector of the Accounts Chamber in the performance of his official duties cannot be held criminally liable without the consent of the Collegium of the Accounts Chamber.

The activities of the Accounts Chamber cannot be suspended due to the dissolution of the State Duma.

Funds for the maintenance of the Accounts Chamber are provided for in the federal budget as a separate line.

The official salaries of inspectors of the Accounts Chamber are set at 20% higher than the corresponding salaries of employees of the Office of the Government of the Russian Federation.

The Accounts Chamber maintains relations with the accounting and control chambers and parliamentary oversight bodies of foreign states and their international associations, concludes cooperation agreements with them.

The Accounts Chamber regularly provides information about its activities to the media, publishes a monthly bulletin.

The annual report on the work of the Accounts Chamber is submitted to the Federation Council and the State Duma and is subject to mandatory publication.

Materials based on the results of inspections related to the preservation of state secrets are presented to the chambers of the Federal Assembly of the Russian Federation at closed meetings.

Positive changes envisaged by the draft law were noted related to the creation of a legal framework for the implementation of medium-term budget planning at all levels of the budget system, streamlining the budget process in terms of drawing up, reviewing and approving budgets of the budget system.

In violation of the Budget Code of the Russian Federation, certain main managers of federal budget funds enter into state contracts for the supply of goods, the performance of work, the provision of services for federal state needs without holding tenders.

The Accounts Chamber established facts of non-compliance with the Federal Law of November 21.11.1996, 129 (No. XNUMX-FZ) "On Accounting", violations of the accounting procedure and preparation of financial statements, distortion of accounting data and reporting in the main managers of federal budget funds and subordinate to them institutions. The Accounts Chamber also established facts of violations of the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, the Customs Code of the Russian Federation, federal laws "On Science and State Scientific and Technical Policy", "On Licensing Certain Types of Activities", "On Environmental Expertise", "On Environmental Protection " and etc.

The Accounts Chamber drew the attention of the State Duma and the Federation Council to the need to make changes and additions to the RF BC in terms of:

1) specifying the norms that determine the structure and content of the draft federal law on the execution of the federal budget for the reporting financial year, as well as documents and materials submitted to the State Duma simultaneously with the report on the execution of the federal budget;

2) submitting, simultaneously with the report on the execution of the federal budget, reports on the results of the activities of federal ministries, federal services and federal agencies, managed by the President of the Russian Federation or the Government of the Russian Federation, for the reporting financial year, as well as establishing a procedure for reviewing data in committees and commissions of the State Duma reports;

3) submitting, simultaneously with the report on the execution of the federal budget for the reporting financial year, a full report of the Ministry of Finance of Russia on all violations of the budget legislation of the Russian Federation for the reporting period, taking into account information from the Federal Treasury and Rosfinnadzor;

4) submission simultaneously with the draft federal law on the federal budget for the next financial year of the list of objects and construction sites of the federal targeted investment program;

5) submitting to the State Duma, simultaneously with the report on the execution of the federal budget, a report on the implementation of the federal targeted investment program. In order to improve the validity of the indicators of the federal budget for the next financial year, the effectiveness of its implementation and for scientifically based planning of federal budget expenditures, the Accounts Chamber proposed:

1) define clear criteria for assessing the degree of effectiveness in achieving certain goals and solving the tasks set;

2) to develop a methodology for assessing the performance of the subjects of budget planning and the services and agencies under their jurisdiction.

The established practice of state financial control, the experience accumulated by the Accounts Chamber in organizing and exercising control over the formation and execution of the federal budget, the budgets of state off-budget funds, the use of federal property and its management, allow us to conclude that it is necessary to determine the legal status of external and internal financial control, create unified legal and methodological foundations of an integral system.

In fact, a two-tier system is proposed: federal bodies of state financial control, which include the Federal Service for Financial and Budgetary Supervision (with broad and fairly detailed powers) and the Accounts Chamber (with reduced powers compared to the current ones), and internal control bodies, which include the structural subdivisions of the executive authorities that carry out internal audit.

According to members of the Accounts Chamber, under such a system, Rosfinnadzor becomes the second body of state financial control, replacing or operating in the same legal field as the Accounts Chamber. Such subdivisions should (may) be created within each recipient of federal budget funds to exercise intradepartmental financial and other control, but they should not be defined as internal financial control bodies.

An unclear delimitation of the powers of external, internal and intradepartmental control bodies will inevitably lead in practice to a conflict of interests and create the basis for suspicions of bias, abuse or even corruption;

3) introduce changes and additions to the Budget Code of the Russian Federation that determine the legal status of the bodies exercising control over the execution of budgets at the corresponding levels of the budget system of the Russian Federation, establishing the following:

a) bodies of state, municipal external financial control exercise external control over the execution of the relevant budgets and budgets of state off-budget funds, conduct expert reviews of projects, federal and regional targeted programs;

b) bodies of state, municipal internal financial control exercise internal and intradepartmental financial control in the system of bodies of the executive branch of power exercising control powers throughout the Russian Federation and having their own divisions in federal districts.

One of the tasks of the Accounts Chamber is the financial expertise of draft federal laws, as well as regulatory legal acts of federal government bodies that provide for expenses covered from the federal budget or affect the formation and execution of the federal budget and the budgets of state non-budgetary funds. However, in legislative acts, regulations of the chambers of the Federal Assembly of the Russian Federation, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, the mechanism for implementing the tasks of the Accounts Chamber is not fixed. As a result, as a rule, only draft federal laws on the federal budget and the budgets of state off-budget funds are sent to the Accounts Chamber. Other drafts of federal laws, other regulatory legal acts, international treaties, federal programs, documents affecting the issues of the federal budget and public finance in general are sent to the Accounts Chamber from time to time.

The Code of the Russian Federation on Administrative Offenses (CAO RF) in terms of liability for financial offenses needs to be improved. A number of articles of this Code provide for the right of inspectors of the Accounts Chamber to draw up protocols on administrative offenses, but the mechanism for reviewing these protocols is imperfect. In this regard, the norms of the Code of Administrative Offenses of the Russian Federation on administrative offenses in their current form are not applied by the employees of the Accounts Chamber.

The results of research work on the issues of external state financial control in the system of medium-term budgeting, focused on results, improving the methods of tax control in the context of the ongoing tax reform, developing functional network approaches to build functional models of information interaction between the control and accounting bodies of the constituent entities of the Russian Federation in the process of their the main activities, current state and development directions of the information and telecommunication system of the Accounts Chamber, the development of educational and methodological materials to improve the skills of specialists of control and accounting bodies received a positive assessment and were recommended for use in the practical work of the Accounts Chamber.

In accordance with the Regulations, the NII SP as the basic organization is entrusted with the study of integration processes in the CIS member states in the field of finance, economics and law, coordination of the development and implementation of research programs in cooperation with research institutions of the CIS member states.

Measures were taken to implement the plan of joint activities under the Cooperation Agreement between the Accounts Chamber of the Russian Federation and the Accounts Committee for Control over the Execution of the Republican Budget of the Republic of Kazakhstan.

In 2000, in order to form a scientifically based policy in the field of financial control, a public Expert Advisory Council was established under the Chairman of the Accounts Chamber (hereinafter referred to as the Council). Its main task is to increase the efficiency of expert and analytical activities of the Accounts Chamber.

Members of the Federation Council, deputies of the State Duma and employees of the apparatus of the chambers of the Federal Assembly of the Russian Federation, leading scientists and experts of the country in various fields of economics and law work in the Council on a voluntary basis. The Council also took part in the international activities of the Accounts Chamber.

An important component of the daily work of the Council was publishing. Together with the publishing house "Financial control" in 2005, the Council published books on the problems of state financial control.

Improving the activities of the Accounts Chamber in modern conditions is aimed at solving the most important task of external state financial control - increasing the efficiency of government, including by providing the public with objective information about the quality of work of state institutions.

The large-scale reforms of public administration and the budgetary process being carried out in the Russian Federation, the need to control the implementation of priority national projects "Affordable and comfortable housing for the citizens of Russia", "Education", "Health", "Development of the agro-industrial complex" require an adequate modernization of the system of external state financial control as one of the most important conditions for guaranteeing the effectiveness and efficiency of the ongoing reforms.

Guidelines have been developed on the issues of conducting an audit of the effectiveness of public spending in the implementation of state guarantees for the provision of free medical care to the population of the Russian Federation, guidelines for auditing the effectiveness of the use of public funds allocated for combat training of the Armed Forces of the Russian Federation. Particular attention is planned to be paid to inspections of the effectiveness of the activities of state organizations, the adequacy of spending funds for the purchase of goods and the provision of services, in particular, large amounts of budget funds for paying for consulting services and other works, as well as inspections in the field of ensuring fair competition when concluding government contracts.

Joint work of the Accounts Chamber, the Control Department of the President of the Russian Federation and the control units of the apparatus of the plenipotentiary representatives of the President of the Russian Federation in the federal districts is planned to verify the implementation by federal executive authorities and executive authorities of the constituent entities of the Russian Federation of federal legislation in terms of ensuring the powers of local governments.

Among other most important control and expert-analytical activities planned for 2006, it is necessary to note the verification of the effectiveness of the work of tax and customs authorities in compliance with tax and customs legislation, the assessment of the effectiveness of control systems for the collection of taxes and other payments, the detection of evasion from their payment, analysis of compliance with the legislation of the Russian Federation and international agreements in the field of environmental protection, control of state capital investments and projects in the field of high technologies.

The Accounts Chamber considers that one of the most important tasks of state policy in the field of managing the public sector of the economy is to ensure an increase in the efficiency of state property management and privatization in the Russian Federation. In this regard, the Accounts Chamber will not only exercise external operational control over the implementation of the federal budget, but also participate in the operational audit of activities related to the disposal of federal property.

One of the important tasks of the forthcoming activities of the Accounts Chamber will be to analyze the effectiveness and legality of both already completed and planned privatization measures in order to ensure the interests of the state as the owner of federal property.

The Accounts Chamber will continue to work on coordinating the activities of control and accounting bodies in the constituent entities of the Russian Federation in solving the problems of ensuring the efficient and rational use of financial resources at each level of the budget system, improving the quality of financial management at the regional and municipal levels, achieving transparency of activities and ensuring accountability of public authorities subjects of the Russian Federation and local governments.

One of the most important activities of the Accounts Chamber will be the expansion and improvement of interaction with executive authorities and law enforcement agencies within the framework of concluded cooperation agreements in the field of identifying facts of misuse and theft of public funds and property, combating corruption and economic crimes, and assisting in identifying funding channels terrorist organizations, etc. Based on world experience and international standards, the Accounts Chamber will continue to work to ensure its information openness to society and organize “feedback” with citizens, including in the field of ensuring control over the most problematic areas of the public sector of the economy and the activities of bodies executive power to achieve socially significant goals. For these purposes, in accordance with the order of the Chairman of the Accounts Chamber, the Public Reception of the Accounts Chamber for the reception of citizens, officials and other persons was established, and the Regulations on the procedure for the work of the Public Reception were approved. Of particular importance for the Accounts Chamber will be the scientific developments carried out by the State Research Institute for System Analysis of the Accounts Chamber on the most important issues of economic and financial policy, improving tax and budget legislation, increasing the efficiency of external state financial control and its standardization.

Municipal financial control is economic relations regarding the formation and effective use of municipal property in cash and in kind, manifested in the legally regulated activities of subjects of property legal relations to control the receipt, movement and expenditure of municipal funds and municipal property.

Goals and main tasks of municipal financial control

The purpose of municipal financial control is to identify deviations from accepted standards and violations of the principles of legality, efficiency and economy of spending money and material resources, providing grounds for taking corrective measures, in some cases - to bring the perpetrators to justice, obtain compensation for the damage caused, and take measures to prevent or reduce such violations in the future.

The main tasks of municipal financial control are:

1) control over the completeness and timeliness of the formation and execution of the city's budget for income and expenses, the reliability of financial statements;

2) control over compliance with legislative and regulatory legal acts, standards and rules for the formation, distribution and use of municipal financial resources, compliance with financial discipline;

3) control over the economic feasibility, lawful, targeted and efficient use of municipal financial and material resources, including municipal property, privatization of municipal property;

4) control over the provision and use of tax benefits, credit and borrowed funds attracted under the guarantees of the city, as well as other forms of municipal support;

5) control over the observance by the recipients of budget loans, budget investments and municipal guarantees of the conditions for the allocation, receipt, intended use and return of budget funds;

6) control over the state of municipal internal debt;

7) control of normative legal acts of local self-government bodies affecting the income and expenses of the city budget, related to the management and disposal of other types of municipal property;

8) control over the completeness and timeliness of the implementation of measures to eliminate identified violations, the implementation of decisions taken by local governments based on the results of audits and inspections, the preparation of proposals aimed generally at improving the budget process and municipal property management. When solving these tasks, formal control (control of compliance) and (or) control over the efficiency of spending, using municipal funds and property is carried out.

Control over the efficiency of spending, use of municipal funds and property is aimed at checking how efficiently and economically local governments and recipients of municipal funds spend, use municipal funds and property received to perform the assigned functions and tasks. The subjects of such control are also the administrative and organizational systems of local governments and recipients of municipal funds.

Performance monitoring includes:

1) checking the economy of the use of municipal funds, achieving the desired results using the smallest amount of funds;

2) checking the productivity of the use of labor, financial and other resources in the process of productive and other activities, achieving the best result using a certain amount of funds;

3) verification of the effectiveness of activities in fulfilling the tasks assigned to the audited organization, achieving actual results in comparison with planned indicators, taking into account the amount of resources allocated for this.

Basic principles, forms, subjects and objects of municipal financial control

The main principles for the implementation of municipal financial control: legality, independence, objectivity, responsibility, publicity, consistency.

The principle of legality means the steady and exact observance of the norms and rules established by the legislation, legal acts of local self-government by all subjects of municipal financial control.

The principle of independence means that the subjects of municipal financial control are independent in terms of the implementation of control activities from state authorities, local governments and their officials, political and other public organizations. Impact and influence on them in order to change the formulated opinions and conclusions based on the results of control activities are not allowed.

The principle of objectivity means that municipal financial control is carried out using official documentary data and data documented during control activities in the manner prescribed by law and legal acts of local self-government, by applying methods that provide comprehensive and reliable information.

The principle of responsibility means that measures of legal responsibility are applied to the offenders of financial legislation. Release from legal liability of a person who has committed a financial offense is allowed on the grounds provided for by law and in the manner prescribed by law. Concealment of financial violations is not allowed. Employees exercising control are liable for illegal actions committed by them in the field of financial control in accordance with the law.

The principle of publicity means openness and accessibility for society and the media of information about the results of control (control and audit and expert and analytical) activities within the framework of municipal financial control, subject to the preservation of state, commercial and other secrets protected by law.

The principle of consistency means the unity of the legal foundations of control activities carried out within the framework of municipal financial control, the organization of interaction between subjects of municipal financial control.

The forms of municipal financial control are:

1) preliminary financial control - control in the process of considering draft budgets of the city, regulatory legal acts on budgetary, financial and property issues, control until the moment of making expenses;

2) current financial control - control over the receipt of income and expenditure of city budget funds, including funds from the use of municipal property, the movement of municipal property, the use of funds raised (credits, loans, guarantees) and the servicing of municipal debt immediately at the time of expenditure after confirmation of monetary obligations ;

3) subsequent financial control - control exercised by municipal financial control bodies based on the results of business transactions with city budget funds, including funds from the use of municipal property, and municipal property by legal entities and individuals.

Distinguish between internal and external control. Internal municipal financial control is carried out within the framework of the executive and administrative body - the city administration. The subjects of internal control are the head of the city administration, the finance committee, chief administrators, administrators of budgetary funds, their divisions and officials in accordance with their competence.

The subjects of external control are also the mechanisms for the implementation of internal control, the system of organization and management, aimed at improving the efficiency of the use of municipal resources (money and property).

Both external and internal control can be carried out with the involvement of specialized organizations and persons: experts, auditors, etc.

The objects of municipal financial control are the main managers, managers and recipients of the city budget funds, municipal enterprises, institutions and organizations, shares in the authorized capital of which are in municipal ownership, other participants in the budget process in the city, commercial and non-profit organizations, regardless of the type of activity, organizational - legal forms and forms of ownership, if they acquire and (or) exercise property and personal non-property rights and obligations on behalf of the city.

Methods for the implementation of municipal financial control

Methods of municipal financial control are understood as ways, ways, methods of achieving the goals of financial control. The methods of municipal financial control are verification, revision, audit, examination, control measurement, analysis, examination, etc.

Comprehensive audit (verification) of financial and economic (executive and administrative) activities in the field of municipal finance - a system of control actions for documentary and factual verification of the legality and validity, effectiveness and purposeful nature of operations performed by a controlled organization, the correctness of their reflection in accounting and reporting, and as well as the legality of the actions of the head and chief accountant (accountant) and other persons who, in accordance with the legislation of the Russian Federation and regulations, are responsible for their implementation.

Revision (verification) of financial and economic (executive and administrative) activities in the field of municipal finance is a single control action or study of the state of affairs in a certain area of ​​financial, economic or executive and administrative activities of the audited organization.

Audit - analysis of the reliability of financial statements, the reality and completeness of budget projections, the activities of bodies executing the budget, the financial activities of subjects of the departmental structure of expenses for the execution of the city budget in order to determine compliance with the requirements of legislative and other legal acts, prescribed conditions and established rules, as well as in order to development of proposals for the improvement of this activity.

Analysis - the study of the subject of control by its practical division into components according to signs, properties to study the causes and consequences of the identified deviations and violations in the process of generating income and spending budget funds and using municipal property.

Inspection - familiarization with the state of a certain area or issue of financial and economic or executive and administrative activities of a controlled organization.

Control measurement - verification of the reliability of drawing up acts for putting objects into operation after the completion of their construction or major repairs, the safety of inventory items.

Expertise is a competent study of any issues that requires special knowledge and the presentation of a reasoned opinion.

Powers of municipal financial control bodies when carrying out control measures

In accordance with the goals and main tasks of municipal financial control, the subjects of municipal financial control, within their competence, have the following powers:

1) check the constituent, registration, planning, reporting, accounting and other documents in order to establish the legality and correctness of the operations performed;

2) check the actual compliance of the transactions performed with the data of primary documents, including on the facts of receipt and issuance of the funds and material assets indicated in them, the actually performed work (rendered services);

3) conduct full and partial inventories of monetary and inventory assets, seal, if necessary, cash desks and cash rooms, material warehouses, storerooms, archives, inspect office and production premises, territory, equipment, buildings;

4) conduct cross checks of the receipt and expenditure of city budget funds, income from property in municipal ownership, comparison of records, documents and data available in the audited organization with the corresponding records, documents and data located in those organizations from which they were received or to which they were issued cash, material values ​​and documents;

5) organize the procedure for actual control over the availability and movement of material assets and funds, the correct formation of costs, the completeness of posting products, the reliability of the volume of work performed and services rendered, ensuring the safety of funds and material assets by conducting inventories, inspections, control launches of raw materials and materials into production, control analyzes of raw materials, materials and finished products, control measurements of work performed, examinations;

6) involve, in the prescribed manner, if necessary, specialists from other organizations in carrying out control activities;

7) check the accuracy of the reflection of the operations performed in accounting and reporting, including compliance with the established accounting procedure, comparison of entries in accounting registers with data from primary documents, comparison of reporting indicators with accounting data, check primary documents;

8) check the use and safety of budgetary funds, income from property owned by the municipality;

9) receive written explanations from officials and necessary certificates, copies of documents on issues arising during the conduct of control measures;

10) in order to obtain complete and reliable information necessary to exercise financial control over the targeted, rational and efficient use of allocated budget funds, receive from audited (verified) organizations materials on paper (copies of documents), as well as access to relevant computer programs , by means of which the specified subjects carry out accounting and tax accounting in electronic form, including databases created in the process of using the specified programs;

11) receive from credit institutions information on operations with budgetary funds of the city;

12) check, if necessary, the organization and state of internal (departmental) control;

13) exercise control over the implementation of instructions and decisions taken as a result of audits (audits), inform higher management bodies about the failure to take measures to eliminate shortcomings and violations identified by audits (audits);

14) in accordance with the established procedure, make proposals on improving the system of financial control, reviewing the current regulations and rules regarding the use and ensuring the safety of monetary and material resources owned by the municipality of the city;

15) determine, based on the program of the control measure, the necessity and possibility of applying certain control actions, methods and methods of obtaining information, analytical procedures, the volume of data sampling from the tested population;

16) send, in accordance with the procedure established by this decision, materials of inspections to law enforcement agencies.

When organizing and conducting control measures, formalizing and implementing their results, employees of municipal financial control bodies are required to be guided by legislation, legal acts of local governments.

Responsibilities of the heads of audited organizations

The head of the audited organization is obliged to create appropriate conditions for the auditing to carry out control activities - to provide the necessary premises, office equipment, communication services, stationery, and provide typing services.

At the request of the head of the group of inspectors (inspector), in the event that officials abuse their powers or damage to property, the head of the audited organization, in accordance with the current legislation of the Russian Federation, is obliged to organize an inventory of funds and material assets.

In the event that the employees of the audited organization refuse to submit the necessary documents or other obstacles arise that prevent the conduct of control measures, the head of the group of inspectors (inspector), and, if necessary, the head of the controlling body, report these facts to the body on behalf of which the control measure is being carried out.

Elimination of violations identified by control measures

A report on the elimination of violations and deficiencies identified during the audit (inspection) is submitted to the body or official who carried out the inspection within a calendar month from the date of signing the act (report) of the control measure.

The order to eliminate violations and shortcomings identified during the audit (inspection) is subject to mandatory execution by the heads of the audited organizations in full and on time.

A report on the elimination of violations and shortcomings identified during the audit (inspection) is submitted to the municipal financial control body within a calendar month from the date of signing the act (report) of the control measure.

Measures applied in case of violation of budget legislation

Violations of budget legislation in the formation, execution of the city budget, preparation of financial statements entail the application of measures provided for by budget legislation.

The preparation of materials for the application of coercive measures and bringing managers to the types of responsibility provided for by law is carried out by bodies or officials exercising municipal financial control and establishing violations of budget legislation.

Measures applied to violators of budget legislation by the head of the financial body executing the budget

Violations of budget legislation in the execution of the city budget entail the application of such measures as:

1) write-off in an indisputable manner of the city budget funds used not for their intended purpose;

2) write-off in an indisputable manner of the city budget funds subject to return, the term for the return of which to the city budget has expired;

3) writing off in an indisputable manner the amount of interest (fee) for the use of city budget funds provided on a reimbursable basis, the payment deadline for which has come;

4) collecting in an indisputable manner a penalty for the untimely return of city budget funds provided on a reimbursable basis, untimely transfer of interest (fee) for the use of city budget funds provided on a reimbursable basis;

5) collection in an indisputable manner of penalties from credit institutions for late execution of payment documents for the transfer of funds to be credited to the city budget (except for cases arising in accordance with the tax legislation of the Russian Federation), and city budget funds to be credited to the accounts of recipients of budget funds cities;

6) blocking budget expenditures;

7) issuing a warning to the heads of structural divisions of the city administration and recipients of city budget funds about improper execution of the budget process.

For misuse of budgetary funds and other violations of budgetary legislation, the heads (officials) of the main managers, managers and recipients of city budget funds are subject to disciplinary, financial liability in accordance with the current legislation of the Russian Federation.

Preparation of materials for attracting managers to the types of responsibility specified in this subparagraph is carried out by municipal control bodies that have established violations of budget legislation.

The procedure for applying coercive measures to violators of budget legislation by the head of the financial body executing the budget

The application of the above measures is carried out on the basis of the order of the head of the body executing the city budget - the chairman of the finance committee of the city administration or his deputy (in accordance with their authority).

The order is issued on the basis of:

1) a presentation signed by an official of the municipal financial control body, or an opinion of an official of the finance committee of the administration authorized to perform these actions;

2) conclusions of an official of the finance committee of the city administration on the expiration of the period for the return of city budget funds, interest (fees) for the use of city budget funds;

3) an act of verification (audit) of the recipient of the city budget funds.

The submission (conclusion) is drawn up within two months after the signing of the act of verification (audit) by the municipal financial control body, which established violations of budget legislation.

The order is issued within ten days from the date of signing the conclusion of the official of the finance committee of the city administration or the receipt by the finance committee of the city administration from the municipal financial control body of the submission and act of verification (audit).

The blocking of budget expenditures, for which the facts of misuse of the city budget funds were revealed, for the main administrators, administrators or recipients of the city budget funds, the financing of which is carried out through personal accounts opened with the finance committee of the city administration, is carried out by reducing the limits of budget obligations of the current year.

If the blocking of budget expenditures cannot be carried out within the limits of the budget obligations of the current year, it is carried out at the expense of the income of the budget recipient for the current financial year from entrepreneurial or other income-generating activities, and in the absence of such income - in the next financial year.

The cancellation of the blocking of city budget expenditures, for which facts of misuse of city budget funds have been revealed, is carried out by the chairman of the finance committee of the city administration on the conclusion of the municipal financial control body that established violations of budget legislation, or an official of the administration finance committee authorized to perform these actions.

With regard to the recipient of city budget funds that is not a budgetary institution (credit organization), the application of coercive measures provided for by the RF BC is carried out in the manner prescribed by law.

Actions to write off funds in an indisputable manner (blocking budget expenditures) can be appealed by a budget recipient in a judicial proceeding.

LECTURE No. 9. State off-budget fund

The date of creation of off-budget social funds was adopted on October 10, 1991, when the Law "On the Fundamentals of the Budget Structure and Budget Process in the RSFSR" was adopted. For the first time, according to this law, pensions and medical care were allocated from the Soviet Union budget to separate state funds. Subsequently, the Law was abolished, and the funds continue to function on the basis of the Budget Code, adopted on July 31, 1998, and other regulatory legal acts.

The Fund is a non-profit unit that accumulates financial resources and redistributes them for social, charitable, cultural, educational or other socially useful purposes. State funds are managed by federal and regional authorities and are intended to exercise the rights of citizens to social security in old age, social security in case of illness, disability, in case of loss of a breadwinner, the birth and upbringing of children, material security in case of unemployment, to receive free medical care. These rights are enshrined in the Constitution of the Russian Federation.

At present, there are three non-budgetary funds: a pension fund, a social insurance fund, and a mandatory medical insurance fund. Until 2001, there was an employment fund, where employers' contributions were accumulated. The funds of the fund were redistributed to provide support in the field of employment. Now the financing of programs aimed at developing employment is provided by the federal budget.

The specificity of off-budget funds is the consolidation of sources of income and their strictly targeted use. State funds are considered to be relatively independent financial and credit institutions. They use the funds received for purposes regulated by the state. It is the state that determines the size and structure of insurance social payments.

Funds are formed at the expense of the unified social tax (UST). UST is included in the cost of products, works, services, is calculated from the amount of wages and is subject to monthly deductions.

Very often there are cases of concealing the real size of wages, as a result of which the funds and the federal budget receive huge amounts of money. Therefore, the state authorities decided to create a regressive scale for calculating the UST and applying all kinds of benefits for this tax.

From an economic point of view, hiding the true size of labor is unprofitable, since the payer cannot reduce taxable income by the real amount of UST.

The unified social tax has been put into effect since 2001 by the Tax Code of the Russian Federation (TC RF).

UST taxpayers are organizations, individual entrepreneurs, individuals who are not recognized as individual entrepreneurs, lawyers, notaries engaged in private practice. The objects of UST taxation are payments and remuneration accrued by taxpayers in favor of individuals under labor and civil law contracts.

For taxpaying organizations, benefits are provided in the form of exemption from paying the UST. These include:

1) organizations of any organizational and legal forms that have employees with disabilities of I, II, III groups. The tax is not paid if, in aggregate, all amounts of salaries and other remuneration during the calendar year do not exceed 100 rubles;

2) public organizations of disabled people, among whose members disabled people make up more than 80%. Similarly to the first case, the amount of all payments should not exceed 100 rubles. in the current tax period;

3) organizations whose authorized capital consists only of contributions from organizations of persons with disabilities. The amount of payments for each working individual should not exceed 100 rubles;

4) institutions of educational, cultural, health-improving, physical culture, sports, scientific, information and other social areas created in favor of the disabled.

UST is calculated and paid for each fund. The rate is set at 26%. With the amount of payments in the amount of up to 280 rubles. (cumulatively) the tax distribution is determined by the share distribution between the funds:

1) 20% - to the federal budget;

2) 2,9% - to the Social Insurance Fund;

3) 1,1% - to the Federal Health Insurance Fund;

4) 2% - to the territorial health insurance fund.

The taxpayer has the right to apply the regressive scale when calculating the tax. The more payments, the less tax is paid. So, when overcoming the threshold of payments in the amount of 600 rubles. a mixed rate is applied, i.e. absolute and relative values ​​are used:

1) RUB 81 + 280% (of the amount exceeding 2) - to the federal budget;

2) RUB 11 - to the Social Insurance Fund;

3) 5000 rub. - to the Federal Health Insurance Fund;

4) 7200 rub. - to the territorial health insurance funds.

The general rate of unified social tax from the amount of payments exceeding 600 rubles is 000 rubles. + 104% from the excess of 800 rubles.

Contributions to the pension fund are made separately from the UST and are divided into insurance, basic, funded parts.

Each off-budget fund has its own budget, which is filled from legally fixed sources of income and distributed to strictly defined areas.

Draft budgets of state non-budgetary funds are compiled independently, then submitted to the legislative bodies for consideration. Accompanying materials and documents are accepted simultaneously with the project.

The decision to accept or reject a project is made by the Federal Assembly of the Russian Federation. The consideration process takes place in the third reading of the federal budget. A positive decision in favor of the approved budget of an off-budget fund is fixed by a legislative act.

Draft budgets of territorial off-budget funds are submitted by the executive regional authorities for consideration by the legislative bodies of the subjects, are considered together with the draft budget for the next financial year and approved in the form of a legislative act.

The budget of the off-budget fund consists of income and expenditure items. Incomes of the state non-budgetary funds are formed at the expense of obligatory insurance payments, voluntary contributions, gratuitously received funds.

Expenses of state off-budget funds are determined exclusively by the legislation of federal and regional significance.

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

Misappropriation of extrabudgetary funds is a criminal offense.

At the end of the financial year, the fund's employees draw up a report on the execution of the budget and, upon submission by the Government, are submitted to the Federal Assembly for consideration. The approval of the budget is of a legislative nature.

The Pension Fund of the Russian Federation (PF RF) is the largest of the off-budget social funds. In terms of financial resources, it ranks second after the Federal Fund. The Pension Fund of the Russian Federation was formed during the collapse of the USSR.

According to clause 1 of the Regulations on the Pension Fund of the Russian Federation, the Pension Fund of the Russian Federation is an independent financial and credit institution and was established for the purpose of state management of the finances of pension provision in the Russian Federation. In addition, the Pension Fund is recognized as a state institution carrying out pension insurance activities. Fund resources are in federal ownership.

According to the legislation, the FIU provides:

1) targeted collection and accumulation of insurance premiums;

2) capitalization of PFR funds, as well as attraction of voluntary contributions to it;

3) control over the receipt of insurance premiums by the PFR;

4) organization and maintenance of personalized records of insured persons;

5) interstate and international cooperation of the Russian Federation on issues of pensions and benefits.

PFR funds are used to pay state pensions for old age, for long service, for the loss of a breadwinner, disability pensions, military personnel, material assistance to the elderly, allowances for children under 1,5 years old, allowances for single mothers, pensions for victims of the Chernobyl accident.

Payments of state pensions and allowances occupy a huge proportion of the fund's expenditures. Pensions for military personnel, social benefits for burial, expenses for raising pensions for participants in the Great Patriotic War are reimbursed from the federal budget. In addition, the federal budget reimburses the payment of insurance premiums for the period of caring for a child up to 1,5 years, the period of military service. At the same time, the corresponding non-insurance periods will be included in the insurance period of such persons.

The amount of federal budget funds allocated for compensation to the Pension Fund of the Russian Federation for each insured person is included in the estimated pension capital of the insured person, from which the insurance part of the labor pension is calculated. The amount of compensation for each insured person is determined as follows. The amount of budget funds for reimbursement is divided by the projected period of payment of labor pension (on average, it is 18 years). This amount goes to the budget of the Pension Fund on a monthly basis. Expenses associated with the reimbursement of non-insurance periods are fixed by laws on the federal budget for the financial year.

Table 11

Structure of income and expenses of the Pension Fund for 2007. Pension Fund income

2. FIU expenses

For several years, the reform of the pension system has been going on. In May 1998, a program for the transition from a pay-as-you-go to a mixed pension system was approved.

According to forecast calculations of the Ministry of Economic Development, by 2010 an employee will give about 10% of his salary to an accumulation fund.

By 2010, the average pension in the country will be 2608 rubles. Until 2010, the distribution system for current pensioners will remain. Pensions will be indexed throughout the period.

The transition to the funded system is due to the implementation of the following legislative acts.

In the pension system of the Russian Federation, principles have been fixed that guarantee the insured person, upon the occurrence of an insured event, the payment of a pension in an amount proportional to the amount of funds paid for him by the employer.

The Federal Law of April 1, 1996 No. 27-FZ "On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance" was put into effect. Since January 2002, all pension contributions have been transferred to an individual account with the Central Bank. The purposes of individual accounting are:

1) creation of conditions for the appointment of labor pensions in accordance with the results of the work of each insured person;

2) ensuring the reliability of information about the length of service and earnings that determine the amount of a labor pension when it is assigned;

3) creation of an information base for the implementation and improvement of the pension legislation of the Russian Federation;

4) development of the interest of insured persons in paying insurance premiums to the Pension Fund of the Russian Federation;

5) creation of conditions for control, together with the tax authorities, over the payment of insurance premiums;

6) information support for forecasting the costs of paying labor pensions, determining the rate of insurance contributions to the Pension Fund of the Russian Federation, calculating macroeconomic indicators for pension insurance;

7) simplification of the procedure and acceleration of the procedure for assigning labor pensions to insured persons. Individual accounting in the mandatory pension insurance system should be based on the following principles:

1) the unity of compulsory pension insurance in the Russian Federation (at all levels of the power structure);

2) universality and mandatory payment of insurance premiums to the Pension Fund of the Russian Federation;

3) availability for each insured person of information on the rules for calculating pensions and other information;

4) compliance of information on the amounts of insurance premiums submitted by each insured, including an individual who independently pays insurance premiums. At the same time, the Tax Code was undergoing changes regarding the size of the tax rates distributed among the funds. On the basis of Federal Law No. 31.12.2001-FZ of December 198, XNUMX "On Amendments and Additions to the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Duties," there have been changes in the very structure of the social tax.

The percentages credited to the Pension Fund were withdrawn from the UST. The size of the UST itself has been reduced.

Federal Law No. 17.12.2001-FZ of December 173, XNUMX "On Labor Pensions in the Russian Federation" introduced the main changes relating to the exercise of citizens' rights to labor pensions. On the basis of this law, as noted above, the labor pension should consist of three parts: basic, insurance, funded.

The basic part of the labor pension is financed from the federal budget in the process of reimbursement, the insurance part is formed from the amounts of insurance premiums paid by the insured to employees, the funded part consists of the amounts of insurance premiums paid by employers for employees on the funded part of the labor pension, as well as income received from investing these funds in various assets.

The procedure for investing pension savings and transferring these funds to non-state pension funds is regulated by two federal laws.

1. Federal Law No. 24.07.2002-FZ of July 111, XNUMX "On investing funds to finance the funded part of labor pensions in the Russian Federation".

This law determined the basic rules of relations for investing pension savings, and also established the rights and obligations of the parties responsible for the formation and investment of funds. State bodies under this law act as supervisory authorities.

In 2003, the Ministry of Finance was the regulatory and supervisory body in the field of investment of pension funds. In the same period, the functions of regulation, control and supervision in the field of formation and investment of pension funds were transferred to the Federal Commission for the Securities Market.

Already by 2004, control and supervision over the formation and investment of the above funds is carried out by the Federal Service for Financial Markets.

According to Art. 7 of the Law "On investing funds to finance the funded part of the labor pension in the Russian Federation", the federal executive body performs the following functions:

1) control over compliance by the subjects of relations on the formation and investment of pension savings;

2) adopts, within its competence, regulatory legal acts on the issues of regulation, control and supervision in the field of formation and investment of pension savings;

3) holds tenders for the selection of a specialized depository for concluding an agreement with the Pension Fund of the Russian Federation on the provision of services of a specialized depository;

4) holds tenders for the selection of management companies for concluding trust management agreements with them;

5) send, within its competence, to the subjects of relations on the formation and investment of pension savings, requests for information related to their activities on the formation and investment of pension savings;

6) applies within its competence on issues of conducting inspections of subjects and participants in relations for the formation and investment of pension savings funds to federal executive authorities;

7) issues, within its competence, instructions to the subjects of relations on the formation and investment of pension savings on the elimination of violations of the legislation on the formation and investment of pension savings;

8) considers the reports of the Pension Fund of the Russian Federation on the receipt of insurance premiums for financing the funded part of the labor pension and the direction of investment of pension savings;

9) considers audit reports on the reporting of the subjects of relations on the formation and investment of pension savings;

10) establishes, within its competence and in agreement with the federal executive body, whose competence includes regulation of the activities of the relevant subjects of relations, supervision and control over it, the procedure, forms and deadlines for reporting the subjects of relations on the formation and investment of pension savings, unless otherwise not provided for by law;

11) publish annually in the mass media reports on pension savings and financial results of their investment, as well as audit reports;

12) apply to the court with claims to protect the rights and legitimate interests of the owner of pension savings funds, to eliminate the consequences of violations of the legislation of the Russian Federation and to compensate for harm caused by the subjects of relations on the formation and investment of pension savings funds as a result of violations of the law.

In addition to state control by the financial service, public control has been established.

Public control over the formation and investment of pension savings is carried out by the Public Council.

The Public Council includes representatives of all-Russian associations of trade unions and all-Russian associations of employers. The procedure for the formation of the council is determined by the President of the Russian Federation and Federal Law No. 01.05.1999-FZ of May 92, XNUMX "On the Russian Tripartite Commission for the Regulation of Social and Labor Relations".

The structure of the Public Council may include citizens of the Russian Federation from other associations and organizations (organizations of professional participants in the securities market).

Where is it allowed to invest pension money? According to the Law, the following investments are allowed:

1) government securities of the Russian Federation issued by the Government;

2) government securities of constituent entities of the Russian Federation circulating on the institutional securities market;

3) bonds of Russian issuers circulating on the institutional securities market;

4) shares of Russian issuers established in the form of open joint stock companies circulating on the organizational securities market;

5) shares of index investment funds investing in government securities of foreign countries;

For 2003-2009 restrictions on the share in the investment portfolio of funds placed in securities of foreign issuers are established:

a) in 2003 - 0%;

b) in 2004-2005 - 5 %;

c) in 2006-2007. - ten %;

d) in 2008-2009 - fifteen %;

6) mortgage-backed securities circulating on the institutional securities market.

7) cash in rubles on accounts with credit institutions;

8) ruble deposits in credit institutions;

9) in foreign currency on accounts with credit institutions.

Pension savings funds cannot be used to purchase securities issued by management companies, brokers, credit and insurance organizations, and to purchase securities of issuers in respect of which pre-trial rehabilitation measures are being carried out or bankruptcy proceedings have been initiated.

2. Federal Law No. 07.05.1998-FZ of 75 "On Non-State Pension Funds". Federal Law No. 75-FZ was amended by Federal Law No. 10.01.2003-FZ of January 14, XNUMX "On Amendments and Additions to the Federal Law "On Non-State Pension Funds".

The new version of the law enshrined the powers of non-state bodies in the field of pension insurance.

The activities of the fund for non-state pension provision of the fund participants are carried out on a voluntary basis and include the accumulation of pension contributions, the placement and organization of the placement of pension reserves, accounting for the fund's pension obligations, the assignment and payment of non-state pensions to the fund participants.

The activities of the fund as an insurer for compulsory pension insurance include the accumulation of pension savings, the organization of investment of pension savings, accounting for pension savings of insured persons, the appointment and payment of the funded part of labor pensions to insured persons.

The Fund is endowed with the functions determined by the charter:

1) develop the rules of the fund;

2) conclude contracts on compulsory pension insurance;

3) accumulates pension contributions and pension savings;

4) maintains pension accounts of non-state pension provision and pension accounts of the accumulative part of the labor pension;

5) inform depositors about the amount of accounts;

6) determines the investment strategy when investing pension savings;

7) forms the property intended to ensure the statutory activities;

8) organize the investment of pension savings;

9) takes measures provided for by the legislation of the Russian Federation to ensure the safety of the fund's resources at the disposal of the management company;

10) perform actuarial calculations;

11) appoints and makes payments of non-state pensions to participants;

12) appoints and makes payments of the funded part of the labor pension to insured persons (legal successors);

13) appoints and pays professional pensions;

14) other functions.

The main responsibilities of non-state funds should include:

1) planning their activities in accordance with Russian legislation on the pension system;

2) mandatory familiarization of depositors, participants and insured persons with the rules of the fund, enshrined in the charter of this non-profit organization;

3) carrying out its activities on the principles of transparency: keeping open records of its obligations to contributors in the form of maintaining pension accounts for non-state pension provision and pension accounts for the funded part of labor pensions;

4) accounting for reserves of all pension accumulations;

5) providing once a year to contributors, participants and insured persons information on the status of their personalized pension accounts. This duty is linked to the principle of transparency;

6) payment of non-state pensions or redemption amounts in accordance with the terms of the concluded pension agreement between the Fund and contributors;

7) transferring redemption amounts to another fund on behalf of a contributor or participant in accordance with the terms of the pension agreement.

An important point in the work of a non-state pension fund is the coordination of decisions jointly with the insured person.

In order to ensure its obligations, the fund creates an insurance reserve, which is established by the authorized body of the federal level.

According to the provisions of the Law "On Non-State Pension Funds", the placement of pension reserves and the investment of pension savings are based on the following principles:

1) ensuring the safety of these funds;

2) ensuring profitability, diversification and liquidity of investment portfolios;

3) determining an investment strategy based on objective criteria that can be quantified;

4) accounting for the reliability of securities;

5) information openness of the process of placing pension reserves and investing pension savings for the fund, its depositors, participants and insured persons;

6) transparency of the process of placing pension reserves and investing pension savings for state, public supervision and control bodies, a specialized depository, and accountability to them;

7) professional management of the investment process. Funds can place pension reserves on their own, or they can use the services of a management company (there may be several of them).

The funds place their pension reserves in government securities of the Russian Federation, bank deposits and other assets, the list is presented above.

The main purpose of "holding" pension assets is the preservation of the pension reserve and its growth. If the funds are transferred to the management company, its obligations include the return of the amounts transferred to it. This implies the responsibility of the management company to the Fund.

In Russia, there are only a few companies that can ensure the return of reserves.

Income received: from investments of pension reserves are spent on the current maintenance of the fund, on investments in the property of the fund, and most importantly, on replenishing the funds of pension reserves.

Coverage of expenses related to ensuring the statutory activities of the fund is also carried out through the use of property intended to ensure the statutory activities of the fund, and income received from the placement of pension reserves and investment of pension savings.

In developed countries, the retirement age exceeds the Russian one. All Japanese work until the age of 70. In the US, life expectancy is 76,7 years, and the retirement age for citizens is 65.

In Italy, men retire at 65 and women at 60. France raised the retirement age to 62,5. In the UK, the retirement age is 65 for men and 60 for women.

In Russia, the retirement age comes for men at 60 years old, for women at 55 years old. At the same time, it is proposed to raise the retirement age. In Kazakhstan, the retirement age for women has been raised to 58 years, for men - to 63. This trend is observed in many countries of the former USSR.

A distinctive feature of the Danish pension system is the delegation of authority for social security to the municipal level - the commune.

Local authorities have the right to provide assistance to their citizens in the form of pensions and benefits. Assistance is issued in the form of bank checks.

On public transport, benefits are provided to the weakly protected segments of the population: pensioners, students, children, the disabled, the unemployed.

The Folketing, the Danish parliament, reimburses communes for social welfare costs. Denmark is one of the few European countries where social security and health care benefits are provided mostly free of charge. The law on the basis of which there is social assistance has been in force since 1974.

In Canada, there is a system of social assistance for pensioners. Programs are being prepared at the federal and regional levels to provide these categories with benefits.

They are entitled to free dental care, public transportation, and subsidized housing.

The retirement age in Canada is 65. The amount of the pension is quarterly indexed: since July 1, 2006, it has increased by 0,7% and amounted to $466,63 per month.

Separately, programs are prescribed to provide Canadian war veterans with pensions and various benefits. Veterans can reimburse the cost of buying clothes, trips to shops, banks, churches, and friends.

In addition, benefits are provided in the form of free home care services, medicines, hearing aids and other medical devices.

In England the retirement age is 60 for women and 65 for men. The amount of payments does not depend on the length of service and on the level of salary in the past.

But British pensioners live off dividends from investments in non-state pension funds. Thanks to this, they can afford good living conditions, expensive medicines, and travel.

In the United States, combat veterans have many tax benefits, are entitled to free medical care, have benefits when buying a home, and transportation benefits.

In Israel, veterans receive a lifetime pension of $1,5 per month. Victims of terrorist attacks are equated to the category of veterans and receive the same pension.

In Germany, more than half of the population are pensioners (this is the second largest number of people over retirement age in the world). The retirement age is 65 years.

The average pension for men is 1391 euros, for women - 1115 euros. The budget of the pension system (state and non-state pension funds) is about 220 million euros. The German pension system is distributive and entirely dependent on the length of service and salary of the employee.

About 20% of wages are deducted to the pension fund. However, all these funds are not enough to provide for a large category of pensioners. Therefore, there is a procedure for additional payment of part of the pension from the federal budget.

There is a possibility of receiving an industrial pension. At the expense of the company's profits, a pension fund is created. After 10 years of work at this enterprise, the employee is already entitled to receive an industrial pension.

If a pensioner dies, his wife or minor children can receive his state pension. Such a pension will already be paid in a smaller amount.

Another type of pension is private. During working age, a citizen "saves for his retirement" in non-state pension funds.

In the US, there is a problem with pensions. Much attention is paid to this problem by the President. We are talking about reforming the social system built on the basis of the 1935 Law on Social Security.

The law primarily determines the list of needy categories of the population, types of insurance (retirement by age, pension for dependents, social insurance for the disabled), sources of financing social problems and the degree of responsibility of contributors, and more.

The American pension system is pay-as-you-go. Even 50 years ago, 16 working Americans supported one retiree; now there are three workers for one retiree.

According to the forecasts of the UN Social Committee, in 20 years in the USA one pensioner will be supported by two workers. As a result, the growing financial responsibility for the maintenance of older citizens falls on the shoulders of the working-age population.

The average pension in America is $14 a year. This amount is 200% of the total income of the population.

Spread this amount out over 16 workers and each one must contribute $1000 to the National Insurance Fund.

Currently, an able-bodied citizen pays $4700. In 20 years, the amount will increase by $2400 to $7100 per year. Not everyone will be able to pay such fees.

Already by 2018, the revenues to the National Insurance Fund will not be enough for social benefits. In 2027, the fund's budget deficit will be more than $200 billion. By 2042, pension payments will amount to $10,4 trillion. Doll.

The way out of this situation is likely to be an increase in the payroll tax to 18%. Now it is approximately equal to 12%.

The solution to this problem is already ready. Citizens born before 1950 will be entirely dependent on state pensions. For them, the social system will be distributive.

The able-bodied population younger than 1950 of birth will invest a part of pension contributions into individual investment accounts.

The accumulated funds in these accounts can bring additional income if they are invested in profitable industries. However, there is no guarantee of income from investments.

The system of individual accounts will be managed by public authorities. At the moment, the system of investing pension funds in non-state funds exists for state federal employees.

The premium payment system is as follows:

1) 4% of contributions - the employee pays for individual insurance;

2) 2,2% of contributions - the employer pays for the old insurance system;

3) 6,2% of contributions - the employer pays for the old insurance system from the pay fund.

During the first year, each employee will be able to invest no more than $1000 into an individual account.

The disadvantage of the new system will be the risks associated with investing in assets. Americans should be prepared for the fact that the size of their pension will be significantly reduced.

In Russia, the new model of the pension system involves the calculation of pensions based on the employee's wages in full. The entire work experience of a citizen is taken into account. The development of the domestic pension system is supposed to leave the old distribution model.

The same model implies personalized accounting of pension savings and pension obligations of the state. Thus, the modern system of pension relations is mixed.

From 2025, the final transition to the accumulative system will take place, and the distribution system will cease to exist. Starting from 2010, pensioners will be able to receive old-age pensions accumulated during their seniority.

However, the storage system has both advantages and disadvantages. Therefore, the two systems must exist together, complementing each other.

The old system is essentially redistributive between groups with different income levels, and the new pension model involves using wages to calculate pensions.

However, the level of salaries is different, and, accordingly, the size of the pension will also differ. The distribution system is based on the principle of generational solidarity. According to the new model, a citizen's funds, gradually accumulating, will be spent only on his pension.

On the other hand, the question is raised about citizens who have not accumulated a pension for themselves (low wages, insufficient work experience). This category of citizens will be "thrown" below the poverty line.

An important difference between the new pension model and the old one is a completely different pension indexation scheme.

A one-year inflation and wage growth forecast will be made. These indicators will form the basis for the budgeting of the Pension Fund and will be taken into account when indexing pensions.

In 2007, the average pension was set at 3072,13 rubles. The cost of living for a pensioner is 2133,1 rubles.

As you can see, the average pension exceeds the subsistence minimum by almost 30%. The number of people who have reached retirement age in Russia amounted to 39 million people.

An innovation of the Benefits Law is a change in the procedure for granting benefits to citizens who are entitled to them. Since last year, a new system of benefits began to operate.

Its main principle is the provision of benefits in cash. The functions of paying these amounts are assigned to the Pension Fund of the Russian Federation and its territorial bodies. When the law on the monetization of benefits came into force, amendments were made to replace in-kind benefits with cash. Federal Law No. 22.08.2004-FZ of 122 amended the federal laws "On Veterans", "On the Social Protection of the Disabled in the Russian Federation", "On the Social Protection of Citizens Exposed to Radiation as a Result of the Chernobyl Nuclear Power Plant Disaster", "On state social assistance.

The monthly cash payment is established and paid by the territorial body of the Pension Fund of the Russian Federation.

According to the law on benefits, if a citizen is entitled to receive a monthly cash payment under several provisions of the law, the monthly cash payment is established according to one of them, which provides for a higher amount.

A similar situation develops if a citizen is entitled to receive benefits under several federal laws or regulations.

In this case, the citizen must choose which benefit (to which legislative act) to time the cash payment.

As early as January 1, 2006, a monthly cash payment, taking into account the cost of a set of social services, is issued to citizens who have refused to receive full or partial social services.

The government pays special attention to pensioners - residents of the Far North. Decree of the Government of the Russian Federation of 01.04.2005 No. 176 "On Approval of the Rules for Reimbursing Expenses for Paying Travel Costs to Pensioners Who Are Recipients of Labor Pensions for Old Age and Disability and Living in the Far North and Equivalent Localities, to a Place of Rest on the Territory Russian Federation and vice versa" defines the rules for providing compensation for pensioners living in the Far North.

Financing programs in the regions

In 2000-2006 The Pension Fund of the Russian Federation financed the programs of spending on helping pensioners, on maintaining the material and technical base of social organizations, on eliminating the consequences of natural disasters, and on gasification of houses.

In particular, for assistance in gasification of households of non-working pensioners in 2002-2006. 420,7 million rubles were allocated at the expense of the PFR. For the period 2003-2006. assistance was provided to 35,2 thousand people.

For the period from 2000 to 2006. expenses for the celebration of Victory Day were financed in the amount of RUB 1 million. To improve the living conditions of elderly citizens and disabled people in social service institutions, the Fund allocated funds in the amount of 503,9 million rubles to strengthen the material and technical base. The funds were spent on major repairs, the purchase of medicines and equipment.

The PF funds financed measures to eliminate the consequences of emergencies and natural disasters. For 2001-2006 Fund funds were allocated in the total amount of 436,8 million rubles, of which 341,1 million rubles were allocated for the provision of targeted social assistance, and 2002 million were spent on the construction of residential buildings for victims of the flood in 95,7 in the Southern Federal District million rubles

Last year, payments were made for compulsory health insurance for pensioners. In total, about 11 million rubles were spent for these purposes. More than 165,3 million people received medical care.

Table 12

Funding for social programs 2000-2006. in million rubles.

The Social Insurance Fund is a specialized financial and credit institution under the Government. It was formed by Presidential Decree No. 7 of August 1992, 822 "On the Social Insurance Fund in the Russian Federation" and operates on the basis of Government Decree No. 12.02.1994 of February 101, XNUMX.

The funds of the Fund are state property. The budget of the Fund is approved by the Government of the Russian Federation, the report on its execution is also considered and approved by this body.

Contributions to the Social Insurance Fund (FSS) are deducted from the employee's salary. The amount of payments is included in the cost of products and services.

The UST rates for social payments are:

1) up to 280 rubles. - 000%;

2) from 280 rubles. up to 001 rubles - 600 rubles. + 000% from the amount exceeding 8120 rubles;

3) more than 600 rubles. - 000 rubles;

For agricultural producers and residents of the Far North, lower rates apply:

1) up to 280 rubles. - 000%;

2) from 280 rubles. up to 001 rubles - 600 rubles + 000% from the amount exceeding 5320 rubles;

3) more than 600 rubles. - 000 rub.

Organizations operating in the field of information technology have a lower tax base:

1) up to 75 rubles. - 000%;

2) from 75 rubles. up to 001 rubles - 600 rubles. + 000% from the amount exceeding 2175 rubles;

3) more than 600 rubles. - 000 rub.

Organizations-residents of techno-innovative economic zones, lawyers, individual entrepreneurs are exempted from the obligation to pay social benefits.

To fulfill its social security obligations, the FSS collects funds from:

1) insurance premiums of economic entities, regardless of the form of ownership;

2) insurance premiums of citizens;

3) income from investing the Fund's funds in government securities and bank deposits;

4) voluntary contributions of citizens and legal entities;

5) receipts from the federal budget for spending funds for certain cases (for example, for payments to victims of the Chernobyl nuclear power plant);

6) other receipts.

In accordance with paragraph 6 of Decree of the Government of the Russian Federation of February 12.02.1994, 101 No. XNUMX "On the Social Insurance Fund of the Russian Federation", the following tasks are assigned to the FSS:

1) provision of state-guaranteed benefits for temporary disability, pregnancy and childbirth, for women registered in the early stages of pregnancy, at the birth of a child, for caring for a child up to the age of one and a half years, as well as social benefits for burial or reimbursement of the cost of the guaranteed list funeral services, health resort services for employees and their children;

2) participation in the development and implementation of state programs for the protection of the health of workers, measures to improve social insurance;

3) implementation of measures to ensure the financial stability of the Fund;

4) development, together with the Ministry of Labor and Social Development of the Russian Federation and the Ministry of Finance of the Russian Federation, proposals on the size of the rate of insurance premiums for state social insurance;

5) organization of work on training and advanced training of specialists for the state social insurance system, explanatory work among insurers and the population on social insurance issues;

6) cooperation with similar funds of other states and international organizations on social insurance issues.

The Fund's funds are directed to the payment of benefits:

1) due to temporary disability;

2) pregnancy and childbirth;

3) women registered in the early stages of pregnancy;

4) at the birth of a child;

5) upon adoption of a child;

6) to care for a child until he reaches the age of one and a half years;

7) for burial;

8) for additional days of caring for a disabled child until they reach the age of 18;

9) payment for vouchers for employees and their children to health resorts.

The Fund's funds are directed to partial payment for vouchers, the maintenance of sports schools, partial payment for vouchers to children's country health camps located on the territory of the Russian Federation for children of working citizens; travel expenses to and from the place of treatment.

The Fund's current activities are supported by the Fund's savings.

Money is allocated for research work on social insurance issues.

The Fund's funds are used strictly for the purposes enshrined in the Regulations on the FSS. It is not allowed to transfer social insurance funds to the personal accounts of the insured.

As part of the FSS, a social insurance development fund is formed. It is formed by levying penalties and various fines in the amount of 20%.

For 2007, the Management Board of the Fund and the Government of the Russian Federation approved income in the amount of 258 thousand rubles (including 806 thousand rubles for compulsory social insurance) and expenses in the amount of 047,5 thousand . rub. (including 169 thousand rubles for compulsory social insurance).

In spending the budget of the FSS, the lion's share is occupied by social payments.

Financing of benefits for the protection of citizens exposed to radiation as a result of the Chernobyl disaster, as a result of nuclear tests at the Semipalatinsk test site, as a result of exposure to radiation after the accident at the Mayak production association, is carried out in the amount of 30 thousand rubles.

Financing of expenses for providing the disabled with technical equipment and veterans with prostheses is carried out in the amount of 6 thousand rubles.

Payment for the cost of vouchers with a stay of no more than 21 days, and for patients with diseases and consequences of injuries of the spinal cord and brain no more than 42 days to sanatorium-and-spa institutions is made in the amount of 7 thousand rubles.

RUB 669 thousand will be spent by the Fund on the capital construction of its divisions.

A separate article highlights the expenditure of funds for the payment of a monthly allowance for caring for a child until he reaches the age of one and a half years.

The amount of these payments depends on the category of eligible parents.

For citizens who are not subject to compulsory social insurance, 12 thousand rubles will be allocated from the FSS budget.

For citizens exposed to radiation and falling under the articles of the Law "On State Benefits to Citizens with Children", payments in the amount of 243 thousand rubles will be provided.

Significant amount RUB 3 thousand will be used to pay the full cost of the tickets. The list of free vouchers is established by law.

As noted above, the tasks of the Foundation include research work in the field of social insurance. 52 thousand rubles were allocated for financing these purposes.

Due to interbudgetary transfers, regional authorities can solve the social problems of their citizens locally.

For example, since January 1, 2007, the amount of social benefits has increased in the Samara Region.

Non-working mothers receive payments for child care in the amount of 1,5 thousand rubles. Those who went to work after maternity leave are paid 40% of earnings (but not more than 6 thousand rubles).

Also, since January 1, cash benefits for the maintenance of orphans have increased - up to 4 thousand rubles. for every child. Benefits for the care of the disabled increased to 480 rubles.

The regional government is trying to increase the budgetary maintenance of military personnel and other categories that depend on the budget. This year the salaries of state employees were increased by 10%.

Author: Novikova M.V.

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