Consolidated tax. Interdependent persons
Budget Code Russian Federation of July 31, 1998 N 145-FZ (as amended on December 31, 1999, August 5, December 27, 2000, August 8, December 30, 2001, May 29, July 10, 24, December 24, 2002 ., 7 July, 11 November, 8, 23 December 2003, 20 August, 23, 28, 29 December 2004, 9 May, 1 July, 12 October, 19, 22, 26, 27 December 2005, January 3, February 2, October 16, November 3, December 4, 19, 30, 2006; April 20, 26, July 24, 2007) Adopted by the State Duma on July 17, 1998 Approved by the Federation Council on July 17, 1998
Section 129. Forms of interbudgetary transfers provided from the federal budget
Interbudgetary transfers from the federal budget are provided in the form:
financial aid budgets of the constituent entities of the Russian Federation, including grants from Federal Fund financial support of the constituent entities of the Russian Federation in accordance with Article 131 of this Code and other grants and subsidies in accordance with Article 132 of this Code;
subventions to the budgets of constituent entities of the Russian Federation from the Federal Compensation Fund in accordance with Article 133 of this Code and other subventions;
financial assistance to the budgets of individual municipalities provided in the cases and in the manner established by federal laws;
budget loans the budgets of the constituent entities of the Russian Federation in accordance with Article 134 of this Code.
See article 129 of this Code with comments
Article 130. Conditions for the provision of interbudgetary transfers from the federal budget
1. Interbudgetary transfers from the federal budget (with the exception of subventions from the Federal Compensation Fund) are provided subject to compliance by state authorities of the constituent entities of the Russian Federation and bodies local government budgetary legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.
2. Budget loans from the federal budget to the budgets of the constituent entities of the Russian Federation are provided provided that there are no overdue debts of the relevant state authorities of the constituent entities of the Russian Federation to the federal budget.
Use of budget loans received by the budgets of the constituent entities of the Russian Federation from the federal budget for the provision of budget loans legal entities not allowed.
3. Grants from the Federal Fund for Financial Support of the Constituent Entities of the Russian Federation and budget loans from the federal budget to the budgets of the constituent entities of the Russian Federation, for which, in two of the last three reporting years, the share of these subsidies in the total volume of their own revenues exceeded 50 percent, for three financial years starting from the next financial year are provided subject to the signing and compliance with the terms of agreements with the Ministry of Finance of the Russian Federation on measures to improve the efficiency of the use of budgetary funds and increase tax and non-tax revenues of the budget of the constituent entity of the Russian Federation.
The procedure for concluding these agreements and monitoring their implementation is established by the Government of the Russian Federation.
4. Federal laws and regulations adopted in accordance with them legal acts The Government of the Russian Federation may establish additional conditions for the provision of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation and (or) local budgets.
5. If the state authorities of the constituent entities of the Russian Federation and local self-government bodies fail to comply with the conditions for the provision of interbudgetary transfers from the federal budget, determined by budgetary legislation, the Ministry of Finance of the Russian Federation has the right to suspend the provision of interbudgetary transfers (with the exception of subventions from the Federal Compensation Fund) to the respective constituent entities of the Russian Federation (municipal formations).
6. Interbudgetary transfers to the budgets of closed administrative territorial entities are provided taking into account the specifics established by the Law of the Russian Federation of July 14, 1992 N 3297-1 "On a closed administrative territorial entity".
See article 130 of this Code with comments
Section 131. Federal Fund for Financial Support of the Constituent Entities of the Russian Federation
1. The federal fund for financial support of the constituent entities of the Russian Federation is formed as part of the federal budget in order to equalize the budgetary provision of the constituent entities of the Russian Federation and is distributed among the constituent entities of the Russian Federation in accordance with a unified methodology approved by the Government of the Russian Federation in accordance with the requirements of this Code.
2. The volume of the Federal Fund for financial support of the constituent entities of the Russian Federation, subject to approval at the next fiscal year, is determined by multiplying the volume of the specified Fund, subject to approval for the current financial year, by the inflation rate projected in the next financial year (consumer price index).
3. The volume of the Federal Fund for Financial Support of the Subjects of the Russian Federation for the next financial year is approved when the draft federal law on the federal budget for the next financial year is considered in the second reading.
The distribution of subsidies from the Federal Fund for Financial Support of the Constituent Entities of the Russian Federation between the constituent entities of the Russian Federation is approved when the draft federal law on the federal budget for the next financial year is considered in the third reading.
4. Grants from the Federal Fund for Financial Support of the Constituent Entities of the Russian Federation are provided to the constituent entities of the Russian Federation, the level of the estimated budgetary provision of which does not exceed the level established as a criterion for equalizing the estimated budgetary provision of the constituent entities of the Russian Federation.
The use of indicators of actual income and expenses for reporting period and (or) indicators of projected income and expenses consolidated budgets separate subjects of the Russian Federation are not allowed.
5. The level of estimated budgetary provision of a constituent entity of the Russian Federation, taking into account subsidies from the Federal Fund for Financial Support of Subjects of the Russian Federation, cannot exceed the level of estimated budgetary provision, taking into account subsidies from the Federal Fund for Financial Support of Subjects of the Russian Federation of another constituent entity of the Russian Federation, which, prior to the distribution of subsidies from the Federal Fund of Financial support of the constituent entities of the Russian Federation had a higher level of estimated budgetary provision.
6. The level of the estimated budgetary provision of the constituent entity of the Russian Federation is determined by the ratio between the estimated tax revenues per inhabitant, which can be obtained by the consolidated budget of the constituent entity of the Russian Federation based on the level of development and structure of the economy and (or) tax base(tax potential), and a similar indicator on average for the consolidated budgets of the constituent entities of the Russian Federation, taking into account the population structure, socio-economic, geographical, climatic and other objective factors and conditions that affect the cost of providing the same volume of budget services per one resident.
7. As part of subsidies from the Federal Fund for Financial Support of the Constituent Entities of the Russian Federation, subsidies may be allocated that reflect certain factors and conditions taken into account when determining the level of the estimated budgetary provision of the constituent entities of the Russian Federation. The volume of these subsidies may not exceed 10 percent of the volume of the Federal Fund for Financial Support of the Constituent Entities of the Russian Federation.
The specifics of calculating these subsidies are determined by the methodology for distributing subsidies from the Federal Fund for Financial Support of the Constituent Entities of the Russian Federation.
The federal law on the federal budget for the next financial year and the regulatory legal acts of the Government of the Russian Federation adopted in accordance with it may establish the specifics of the transfer and (or) use of these subsidies.
8. The Ministry of Finance of the Russian Federation, prior to August 1 of the current financial year, shall send to the executive bodies of state power of the constituent entities of the Russian Federation the initial data for calculating the distribution of funds from the Federal Fund for Financial Support of the Subjects of the Russian Federation for the next financial year, and by October 1 of the current financial year, it shall reconcile these initial data. data with the executive bodies of state power of the constituent entities of the Russian Federation in the manner established by the Ministry of Finance of the Russian Federation.
Changes to the initial data for calculating the distribution of subsidies from the Federal Fund for Financial Support of the Constituent Entities of the Russian Federation for the next financial year after October 1 of the current financial year is not allowed.
The project for the distribution of subsidies from the Federal Fund for Financial Support of the Constituent Entities of the Russian Federation, as well as the initial data and the calculation of these subsidies, are submitted by the Government of the Russian Federation to the State Duma as part of amendments to the consideration of the draft federal law on the federal budget for the next financial year in the third reading, which are sent by the State Duma as information to the Federation Council of the Federal Assembly of the Russian Federation.
Amendments to the project for the distribution of subsidies from the Federal Fund for Financial Support of Subjects of the Russian Federation, introduced by the Government of the Russian Federation to the State Duma, when considering the draft federal law on the federal budget for the next financial year, without making appropriate changes and additions to the methodology for the distribution of these subsidies is not allowed.
9. Grants from the Federal Fund for Financial Support of the Subjects of the Russian Federation for the territories, regions, which include autonomous districts, are calculated for the consolidated budget of the territory, region, including the budgets of autonomous districts, and are credited to the budget of the territory, region, unless otherwise provided by the agreement and (or) an agreement between the state authorities of the region, region and state authorities autonomous region._
See article 131 of this Code with comments
Section 132. Other means of financial assistance to the budgets of the constituent entities of the Russian Federation and local budgets provided from the federal budget
1. In order to provide the budgets of the constituent entities of the Russian Federation with subsidies for equity financing of investment programs (projects) for the development of public infrastructure of regional significance, as well as to support the funds created by the constituent entities of the Russian Federation municipal development the federal fund for regional development may be formed as part of the federal budget.
The selection of investment programs (projects), federal targeted regional development programs for the provision of these subsidies and their distribution among the constituent entities of the Russian Federation (groups of constituent entities of the Russian Federation) are carried out in the manner prescribed by federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation.
The volume of the Federal Fund for Regional Development and the distribution of its funds between the constituent entities of the Russian Federation (groups of constituent entities of the Russian Federation) are approved when considering the draft federal law on the federal budget for the next financial year in the third reading.
2. In order to provide the budgets of the constituent entities of the Russian Federation with subsidies for equity financing of priority social significant expenses consolidated budgets of the constituent entities of the Russian Federation within the federal budget may be formed by the Federal Fund for the co-financing of social expenditures.
The conditions and procedure for the provision and spending of these subsidies are established by federal laws and (or) regulatory legal acts of the Government of the Russian Federation.
3. In the cases and in the procedure provided for by federal laws and regulatory legal acts of the Government of the Russian Federation adopted in accordance with them, the budgets of the constituent entities of the Russian Federation and local budgets may be provided with other grants and subsidies from the federal budget.
See article 132 of this Code with comments
Section 133. Federal compensation fund
1. The federal compensation fund is formed as part of the federal budget in order to provide subventions for the fulfillment of expenditure obligations of the constituent entities of the Russian Federation and (or) municipalities, the financial support of which in accordance with the Federal Law "On general principles the organization of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation "and (or) the Federal Law" On General Principles of Organization of Local Self-Government in the Russian Federation "is carried out at the expense of subventions from the federal budget.
Subventions from the Federal Compensation Fund are distributed among the constituent entities of the Russian Federation in accordance with the methodology approved by the Government of the Russian Federation in accordance with the requirements of this Code, federal laws and regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation.
2. The total volume of the Federal Compensation Fund and its distribution by types of expenditure obligations specified in paragraph 1 of this article, as well as the distribution of subventions from the Federal Compensation Fund between the constituent entities of the Russian Federation are approved by the federal law on the federal budget for the next financial year when it is considered in the third reading.
3. Subventions from the Federal Compensation Fund provided for the fulfillment of certain expenditure obligations of the constituent entities of the Russian Federation are credited to the budget of the constituent entity of the Russian Federation and spent in the manner established by federal laws and regulatory legal acts of the Government of the Russian Federation adopted in accordance with them.
Subventions from the Federal Compensation Fund provided for the fulfillment of certain expenditure obligations of municipalities are spent in the manner prescribed by federal laws, regulatory legal acts of the Government of the Russian Federation adopted in accordance with them and (or) regulatory legal acts of the constituent entities of the Russian Federation.
Subventions from the Federal Compensation Fund are provided to local budgets through regional compensation funds formed within the budgets of the constituent entities of the Russian Federation in the manner prescribed by Article 140 of this Code.
4. Subventions from the Federal Compensation Fund are distributed among all constituent entities of the Russian Federation according to a uniform method for the corresponding type of subventions in proportion to the size of the population (certain groups of the population), consumers of relevant budgetary services, persons entitled to receive transfers to the population, other indicators, taking into account objective conditions, affecting the cost of providing budgetary services (volume of payments) in the constituent entities of the Russian Federation.
The use of indicators characterizing the own revenues of the budgets of the constituent entities of the Russian Federation (local budgets) in the distribution of subventions from the Federal Compensation Fund is not allowed.
5. The methodology (draft methodology) for the distribution of subventions from the Federal Compensation Fund shall be submitted by the Government of the Russian Federation as part of documents and materials submitted to the State Duma simultaneously with the draft federal law on the federal budget for the next financial year.
The Ministry of Finance of the Russian Federation, by August 1 of the current financial year, shall send to the executive bodies of state power of the constituent entities of the Russian Federation the methodology (draft methodology) for the distribution of subventions from the Federal Compensation Fund, as well as the initial data for calculating the distribution of subventions from the Federal Compensation Fund for the next financial year and until October 1 of the current financial year, reconciles the specified initial data with the executive bodies of state power of the constituent entities of the Russian Federation in the manner established by the Ministry of Finance of the Russian Federation.
Changes to the initial data for calculating the distribution of subventions from the Federal Compensation Fund for the next financial year after October 1 of the current financial year are not allowed.
The project for the distribution of subventions from the Federal Compensation Fund, as well as the initial data and the calculation of these subventions, are submitted by the Government of the Russian Federation to the State Duma as part of amendments to the consideration of the draft federal law on the federal budget for the next financial year in the third reading.
Amendments to the project for the distribution of subventions from the Federal Compensation Fund, introduced by the Government of the Russian Federation when considering the draft federal law on the federal budget for the next financial year, without making appropriate changes and additions to the methodology (draft methodology) for the distribution of these subventions and (or) changes in the total volume of the Federal Fund compensation and its distribution by types of subventions is not allowed.
6. The procedure for transferring subventions from the Federal Compensation Fund to the budgets of the constituent entities of the Russian Federation is established by the federal law on the federal budget for the next financial year and (or) a regulatory legal act of the Government of the Russian Federation adopted in accordance with it.
The spending of subventions provided from the Federal Compensation Fund is carried out through the accounts of the executive bodies of state power of the constituent entities of the Russian Federation and (or) local administrations opened with the bodies of the Federal Treasury.
See article 133 of this Code with comments
Section 134. Provision of budget loans to the budgets of the constituent entities of the Russian Federation from the federal budget
1. Budgets of the constituent entities of the Russian Federation from the federal budget may be provided with budget loans for a period of up to one year in the amount approved by the federal law on the federal budget for the next financial year.
The grounds, the procedure for the provision, use and return of these budget loans are established by federal law and the regulatory legal acts of the Government of the Russian Federation adopted in accordance with it. Budget loans from the federal budget are provided to the budgets of the constituent entities of the Russian Federation according to interest rate established by the federal law on the federal budget for the next financial year.
2. If the provided budget loans are not repaid in set time, the balance of outstanding loans, including interest, fines and penalties, is repaid through subsidies from the Federal Fund for Financial Support of the Constituent Entities of the Russian Federation, as well as through deductions from federal taxes and fees, taxes provided for by special tax regimes(with the exception of local taxes) to be credited to the budget of the constituent entity of the Russian Federation.
See article 134 of this Code with comments
Section 135. Forms of interbudgetary transfers provided from the budgets of the constituent entities of the Russian Federation
Interbudgetary transfers from the budgets of the constituent entities of the Russian Federation are provided in the form:
financial assistance to local budgets, including subsidies from regional funds financial support of settlements in accordance with Article 137 of this Code, subsidies from regional funds for financial support of municipal districts (urban districts) in accordance with Article 138 of this Code and other grants and subsidies in accordance with Article 139 of this Code;
subventions to local budgets from regional compensation funds in accordance with Article 140 of this Code and other subventions, including to the budgets of autonomous okrugs that are part of territories, regions for the implementation of the powers of state authorities of constituent entities of the Russian Federation, transferred on the basis of agreements between state authorities of an autonomous the district and, accordingly, the state authorities of the region or region, concluded in accordance with federal legislation;
funds transferred to federal budget in connection with the repayment and (or) service public debt a constituent entity of the Russian Federation to federal government bodies and (or) the fulfillment of other obligations of a constituent entity of the Russian Federation to the federal budget;
other gratuitous and irrevocable transfers;
budget loans to local budgets in accordance with Article 141 of this Code.
The forms, procedure and conditions for the provision of interbudgetary transfers to the budgets of intracity municipalities from the budgets of the constituent entities of the Russian Federation - cities of federal significance Moscow and St. Petersburg are established by the laws of these constituent entities of the Russian Federation.
See article 135 of this Code with comments
Section 136. Basic conditions for the provision of interbudgetary transfers from the budgets of the constituent entities of the Russian Federation
1. Interbudgetary transfers from the budgets of the constituent entities of the Russian Federation to local budgets (with the exception of subventions from regional compensation funds) are provided subject to compliance by the relevant local government bodies with the budgetary legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.
2. Budget loans from the budgets of the constituent entities of the Russian Federation to local budgets are provided provided that there are no overdue debts of the relevant local government bodies to the budget of the constituent entity of the Russian Federation.
The use of budget loans received by local budgets from the budgets of the constituent entities of the Russian Federation for the provision of budget loans to legal entities is not allowed.
3. The law of the constituent entity of the Russian Federation may establish additional conditions for the provision of financial assistance and budget loans from the budget of the constituent entity of the Russian Federation to the budgets of municipalities, for which, in two of the last three reporting years, the total share of subsidies from the budget of the constituent entity of the Russian Federation and (or) tax revenues for additional standards in the total volume of own income exceeded 50 percent.
4. Regulatory legal acts of the state authorities of the constituent entities of the Russian Federation may establish additional conditions for the provision of subsidies from the budget of the constituent entity of the Russian Federation to local budgets.
5. If local governments fail to comply with the conditions for the provision of interbudgetary transfers from the budget of the constituent entity of the Russian Federation, the body executing the budget of the constituent entity of the Russian Federation has the right to suspend the provision of interbudgetary transfers (with the exception of subventions from the regional compensation fund) to the respective local budgets.
See article 136 of this Code with comments
Section 137. Regional fund for financial support of settlements
1. The regional fund for financial support of settlements is formed as part of the budget of the constituent entity of the Russian Federation in order to equalize based on the number of inhabitants, financial capacity 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 financial support of settlements and the distribution of subsidies from the specified fund, including the procedure for calculating and establishing additional norms for deductions from income tax replacing the specified subsidies individuals v local budgets, approved by the law of the constituent entity of the Russian Federation in accordance with the requirements of this Code.
2. The volume of the regional fund for financial support of settlements shall be 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.
3. All urban settlements (including urban districts) and rural settlements of a constituent entity of the Russian Federation, with the exception of urban and rural settlements specified in paragraph 1 of Article 142.2 of this Code, have the right to receive subsidies from the regional fund for financial support of settlements.
The amount of this subsidy is determined for each settlement of a constituent entity of the Russian Federation that is eligible for subsidies, based on the number of inhabitants of the settlement per one inhabitant.
4. When drawing up and (or) approving the budget of a constituent entity of the Russian Federation, subsidies from the regional fund for financial support of settlements may be fully or partially replaced by additional standards for deductions to the budgets of settlements from personal income tax.
The specified additional standard is calculated as the ratio of the estimated amount of subsidies (part of the estimated amount of subsidies) to the settlement from the regional fund for financial support of settlements to the amount of personal income tax predicted in accordance with the unified methodology to be credited to the consolidated budget of the constituent entity of the Russian Federation in the territory of the corresponding settlement. Changes in additional standards for deductions from personal income tax to the budgets of settlements during the financial year are not allowed.
Funds received by a settlement under the additional standard of deductions from personal income tax in excess of the amount of the estimated subsidy (part of the estimated subsidy) from the regional fund for financial support of settlements are not subject to withdrawal to the budget of the constituent entity of the Russian Federation and (or) accounting for the subsequent distribution of financial assistance to local budgets ...
Losses of the settlement budget in connection with the receipt of funds for an additional standard of deductions from personal income tax in an amount lower than the estimated subsidy (part of the estimated subsidy) from the regional fund for financial support of settlements compensation from the budget of the constituent entity of the Russian Federation and (or) accounting for the subsequent distribution of financial assistance are not subject to local budgets.
5. By the law of a constituent entity of the Russian Federation, local self-government bodies of municipal districts may be empowered by state authorities of constituent entities of the Russian Federation to calculate and provide subsidies to settlements at the expense of the budgets of constituent entities of the Russian Federation.
The said law shall establish the procedure (methodology) for calculating subventions to the budgets of municipal districts from the regional compensation fund for the exercise of these powers, and the procedure (methodology) for calculating the amount of subsidies to settlements by local self-government bodies of municipal districts, including the procedure (methodology) for calculating and establishing additional standards for deductions from personal income tax that replace them.
In the event that local self-government bodies of municipal districts are endowed with the powers of state authorities of a constituent entity of the Russian Federation specified in paragraph one of this paragraph, the regional fund for financial support of settlements in the part concerning the provision of subsidies to settlements that are part of the territory of municipal districts is not formed, subsidies to be transferred in the budgets of settlements that are part of the territory of municipal districts, they are included in the regional compensation fund and are distributed between the budgets of municipal districts based on the number of residents per inhabitant in accordance with a unified methodology.
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 regional fund for financial support of settlements.
6. The distribution of subsidies from the regional fund for financial support of settlements between settlements and (or) additional standards for deductions from personal income tax to the budgets of settlements that replace them are 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.
If the representative bodies of municipal districts are empowered with the powers of state authorities of the constituent entities of the Russian Federation for the calculation and provision of subsidies from the regional fund for financial support of settlements, the distribution of these subsidies between the settlements of the corresponding region and (or) additional norms of deductions from the personal income tax that replace them shall be approved by the decision of the representative the body of the municipal district on the budget of the municipal district for the next financial year.
See article 137 of this Code with comments
Section 138. Regional fund for financial support of municipal districts (urban districts)
1. The regional fund for financial support of municipal districts (urban districts) is formed as part of the budget of a constituent entity of the Russian Federation in order to equalize the budgetary provision of municipal districts (urban districts).
The procedure for the formation of a regional fund for financial support of municipal districts (urban districts) and the methodology for the distribution of subsidies from the specified fund, including the procedure for calculating and establishing additional standards for deductions from the personal income tax to local budgets replacing part of these subsidies, are approved by the law of the constituent entity of the Russian Federation in in accordance with the requirements of this Code.
2. The volume of the regional fund for financial support of municipal districts (urban districts) shall be 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.
3. Grants from the regional fund for financial support of municipal districts (urban districts) of the constituent entities of the Russian Federation, with the exception of subsidies specified in paragraph 4 of this article, are provided to municipal districts (urban districts), the level of estimated budgetary provision of which does not exceed the level established as a criterion equalization of the estimated budgetary provision of municipal districts (urban districts).
The level of estimated budgetary provision of municipal districts (urban districts) is determined by the ratio of tax revenues per inhabitant, which can be received by the budget of the municipal district (urban district) based on the level of development and structure of the economy and (or) the tax base (tax potential), and a similar indicator on average for municipal districts and urban districts of a given constituent entity of the Russian Federation, taking into account differences in the structure of the population, socio-economic, climatic, geographical and other objective factors and conditions affecting the cost of providing budgetary services (amount of payments) per inhabitant.
Determination of the level of estimated budgetary provision of municipal districts (urban districts) is carried out according to a unified methodology that ensures the comparability of tax revenues of municipal districts and urban districts, as well as a list of budgetary services and indicators characterizing the factors and conditions affecting the cost of their provision per inhabitant.
In accordance with Federal Law No. 120-FZ of August 20, 2004, during the transition period established by Part 1.1 of Article 83 Federal law of October 6, 2003 N 131-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation" ):
in 2006 in the amount of up to 100 percent of the total amount of the said funds;
in 2007 in the amount of up to 80 percent of the total amount of the said funds;
in 2008 in the amount of up to 50 percent of the total funds of these funds.
The use of indicators of actual income and expenses for the reporting period and (or) indicators of projected income and expenses of budgets of individual municipal districts (urban districts) when determining the level of estimated budgetary provision of municipal districts (urban districts) is not allowed.
The level of the estimated budgetary provision of a municipal district (urban district), taking into account the subsidies specified in this paragraph from the regional fund for financial support of municipal districts (urban districts), cannot exceed the level of the estimated budgetary provision, taking into account the corresponding subsidies of another municipal district (urban district), which prior to distribution of these subsidies had a higher level of estimated budgetary provision.
As part of the subsidies specified in this paragraph, subsidies may be allocated that reflect individual indicators (conditions) taken into account when determining the level of the estimated budgetary provision of municipal districts (urban districts). The specifics of calculating these subsidies are determined by the methodology for distributing subsidies from the regional fund for financial support of municipal districts (urban districts). 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 and (or) the regulatory legal acts of the executive bodies of state power of the constituent entity of the Russian Federation adopted in accordance with it may establish the specifics of the transfer and use of these subsidies.
4. Part of subsidies from the regional fund for financial support of municipal districts (urban districts) per inhabitant in accordance with a unified methodology.
The law of a constituent entity of the Russian Federation may provide different order calculation of these subsidies for the budgets of municipal districts and budgets of urban districts.
When drawing up and (or) approving the budget of a constituent entity of the Russian Federation, the subsidies indicated in this paragraph from the regional fund for financial support of municipal districts (urban districts) may be fully or partially replaced by additional norms of deductions to the budgets of municipal districts (urban districts) from personal income tax ...
The specified additional standard for the next financial year is calculated as the ratio of the estimated amount of subsidies (part of the estimated amount of subsidies) to the municipal district (city district) to the volume of tax revenues from the personal income tax predicted in accordance with the unified methodology, which are to be credited to the budgets of all levels of the budget system Of the Russian Federation on the territory of the corresponding municipal district (urban district).
Changes in additional standards for deductions from personal income tax to the budgets of municipal districts (urban districts) during the financial year are not allowed.
Funds received by the municipal district (urban district) in accordance with the additional norm of deductions from personal income tax in excess of the amount of the estimated subsidy (part of the estimated subsidy) are not subject to withdrawal to the budget of the constituent entity of the Russian Federation and (or) accounting for the subsequent distribution of financial assistance to local budgets.
Losses of the budget of the municipal district (urban district) in connection with the receipt of funds according to an additional standard of deductions from personal income tax in an amount lower than the estimated subsidy (part of the estimated subsidy), compensation from the budget of the constituent entity of the Russian Federation and (or) accounting for the subsequent distribution of financial assistance to local are not subject to budgets.
5. Distribution of subsidies from the regional fund for financial support of municipal districts (urban districts) between municipal districts (urban districts) and (or) additional norms of deductions from personal income tax to the budgets of municipal districts (urban districts) that replace them are 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.
See article 138 of this Code with
Each country has territories with different levels of development - both less and more developed. In order to ensure their uniformity, are used different types interbudgetary transfers.
In federal countries, to which Russia belongs, effective compensation for the uneven development of regions is provided through the management system, which includes not only central and local authorities, but also intermediate levels of government exercising powers within specific subjects of the federation.
Thus, interbudgetary transfers are an effective tool for redistributing financial resources between all regions of the state to ensure the even development of its territories.
Functions of interbudgetary transfers
Intergovernmental transfers are of several types.
But they are all used to achieve the following goals:
- to eliminate imbalances between regions of the country and eliminate social tensions associated with temporary financial downturns;
- to reimburse the budgets of regions that are less developed, and to compensate for funds aimed at ensuring the fulfillment of tasks of national importance;
- to eliminate the shortcomings of the taxation system.
It can be argued that interbudgetary transfers are the most important part of the budget system, since every year higher authorities the authorities have a need to approve deductions to lower-level budgets to balance their revenues and expenditures.
Forms of interbudgetary transfers
The procedure for the distribution of financial resources between regions and the main types of transfers are enshrined in the Budget Code of the Russian Federation. According to this document, the main forms of transfers are subsidies, grants, subventions and other interbudgetary transfers.
Subsidies
Provided to territorial units (constituent entities of the Russian Federation) free of charge to compensate for expenses local foundations, or in other words, for the co-financing of costly obligations to fulfill the tasks determined by the legislation of the Russian Federation and its subjects. For example, subsidies can be issued for the development of social infrastructure in regions.
Subsidies can be allocated from the Federal Cost Co-financing Fund or from reserve funds the Russian government.
Subsidies
Provided free of charge (no return required), and their purpose is not predetermined.
Subsidies received by a constituent entity of the Russian Federation can be used by him at his own discretion.
Subsidies are allocated from the Federal Fund for Financial Support, which is formed based on the lowest level of security financial resources regions of the Russian Federation. The amount of allocated grants is calculated and approved separately for each financial year. These funds help to reduce disparities in the development of Russian regions.
Subventions
Provided to the budgets of the constituent entities of the Russian Federation for reimbursement of expenses that are associated with the performance of the functions of the central office by municipalities. Allocated from the Federal Compensation Fund. The distribution of funds from this fund is carried out on the basis of the requirements of regulatory legal acts.
Subventions, like subsidies with grants, are provided free of charge.
At the same time, subventions and subsidies are targeted in nature and differ only in the amount of financing (subventions compensate for targeted costs, and subsidies - only some of them).
Other interbudgetary transfers
Other interbudgetary transfers include a special group of financial resources that appeared in the new Budget Code of the Russian Federation (previously, this form of redistribution of budget funds was not provided for by law). Other interbudgetary transfers are gratuitous and non-refundable. These include, for example, transfers to various closed administrative-territorial units.
All of the above types of transfers can be allocated from the federal budget, local budgets, budgets of the constituent entities of the Russian Federation, as well as from extrabudgetary funds(for example, from the Mandatory Health Insurance Fund).
Federal transfers
Transfers from the federal budget can be provided in the following forms:
- in the form of subsidies provided to equalize the provision of the budgets of higher-level territorial units (constituent entities of the Russian Federation);
- in the form of subsidies provided to the budgets of the constituent entities of the Russian Federation;
- in the form of subventions provided to the budgets of the constituent entities of the Russian Federation;
- in the form of other interbudgetary transfers that are sent to the budgets of the constituent entities of the Russian Federation;
- in the form of interbudgetary transfers, which are transferred to the budgets of extrabudgetary state funds.
Transfers from the budgets of the constituent entities of the Russian Federation
Interbudgetary transfers, which are transferred from the budgets of the constituent entities of the Russian Federation, can be expressed in certain forms.
Interbudgetary transfers can be expressed:
- in the form of subsidies directed to equalize the provision of budgets of settlements and subsidies to equalize the provision of budgets of districts or districts;
- in the form of subsidies provided to local budgets;
- in the form of subventions directed to local budgets and budgets of JSCs that are part of regions (or territories), for the exercise of the powers of state authorities of the constituent entities of the Russian Federation;
- in the form of subsidies allocated to the federal budget from the budgets of the constituent entities of Russia;
- in the form of other interbudgetary transfers that are provided to various budgets financial system RF.
Transfers from local budgets and extrabudgetary funds
Transfers from local government budgets are provided in the following forms:
- in the form of grants transferred from the budgets of municipal districts, which are provided to equalize the provision of budgets of settlements;
- in the form of subsidies transferred from the budgets of settlements to the budgets of municipal districts to address issues of local importance of an inter-municipal nature;
- in the form of subsidies transferred to the budgets of the constituent entities of the Russian Federation for the formation of regional funds for financial support of settlements and municipal districts;
- in the form of other interbudgetary transfers.
Interbudgetary transfers from the MHIF are provided in the following forms:
- in the form of subventions transferred to the budgets of territorial CHI funds;
- in the form of other transfers to the budgets of various territorial CHI funds.
Terms of provision
The legislation of the Russian Federation defines the procedure for allocating interbudgetary transfers. In particular, the conditions for the provision of each type of transfers are spelled out in the Budget Code of the Russian Federation. These conditions set a number of restrictions.
The main conditions are as follows:
- a subject cannot assume new expenditure obligations if 20% of its budget falls on transfers;
- in case of receiving additional financial resources, the recipient region must carefully observe financial discipline;
- Accounts Chamber of Russia and federal Service budgetary supervision may at any time carry out an audit of the entity that received the transfers;
- transfers from the budgets of the territorial units of the Russian Federation are provided exclusively if local authorities comply with the legislation of the Russian Federation;
- when providing transfers from the budgets of the constituent entities of the Russian Federation, potential recipients should have no overdue debts;
- the legislation of the constituent entities of the Russian Federation may establish additional conditions for the provision and receipt of transfers.
ANNOTATION
The article discusses the issues of interbudgetary transfers as an integral part of inter-budgetary relations in Russia. The characteristics of Russian interbudgetary transfers, their structure and dynamics for the period from 2012 to 2015 are given. The article analyzes the change in the share of gratuitous payments in the revenues of the budgets of the constituent entities of the Russian Federation in the context of districts. The existing problems of interbudgetary transfers were identified and an opinion was expressed regarding the directions of their solution.
ABSTRACT
The article deals with issues of inter-budgetary transfers as a part of inter-budgetary relations in Russia. The characteristic of Russian inter-budget transfers, their structure and dynamics for the period from 2012 to 2015 are given. The change in shares of uncompensated payments to budgets of Russian Federation territorial entities in terms of districts is analyzed. Existing problems of inter-budget transfers are identified, and the opinion concerning directions of their solution is given.
The Russian Federation is distinguished by the heterogeneity of the economic space caused by historical, geographical and other objective reasons. This heterogeneity is characterized by huge differences in the level of socio-economic development of specific regions and affects the level of their budgetary provision, which leads to a significant differentiation of the constituent entities of the Russian Federation by the level budget revenues... The depth of differences at the regional level is reflected in the value of the gross regional product per capita, the value of which between the five regions with the maximum and minimum values differs by more than 20 times, the average per capita money income is five times, and the cost of housing and communal services is seven times. If you look at who forms the consolidated budget, 62% of tax revenues are generated by about 10 regions, where 27% of the country's population lives, 42% of VAT revenues were accumulated on the territory of two regions (until recently in Moscow and the Moscow region), 81% of tax profit - 15 regions, 96% of mineral extraction tax is brought by 13 regions. However, regardless of the region of residence, the state guarantees its citizens equal rights to receive established public services. The need to provide citizens with relevant regional services, in turn, requires ensuring equal financial opportunities for the constituent entities of the Russian Federation to provide such services. To resolve the contradiction between the requirements of ensuring equal access of citizens to the services of the state (municipalities) and unequal financial support for regional authorities and local governments in the territories of these regions, the system of interbudgetary relations is called upon, using a set of interbudgetary transfers as direct financial assistance measures. Interbudgetary transfers (hereinafter MBT) - funds provided by one budget of the budgetary system of the Russian Federation to another budget of the budgetary system of the Russian Federation. Their characteristics are given in Chapter 16 of the Budget Code of the Russian Federation.
The volumes of interbudgetary transfers provided from the federal budget are shown in Table 1.
Table 1.
Composition and structure of interbudgetary transfers provided to the budgets of the constituent entities of the Russian Federationin 2012–2015
Index | ||||||||
in billion rubles | in% to the total | in billion rubles | in% to the total | in billion rubles | in% to the total | in billion rubles | in% to the total |
|
The total volume of interbudgetary transfers transferred from the federal budget to the budgets of the constituent entities of the Russian Federation and municipalities | ||||||||
Including: | ||||||||
Subsidies | ||||||||
Subventions | ||||||||
Other interbudgetary transfers |
Source: Report on the execution of the consolidated budget of the constituent entity of the Russian Federation for the period 2012–2015, provided by the Federal Treasury of the Russian Federation.
During the period under review, in absolute terms, there was a slight decrease in the volume of the Office in 2015 compared to 2012, although there were fluctuations in 2013-2014. Increase in the volume of MBT in 2014 by 155.79 billion rubles. compared to 2013, is associated with the crisis in the economy.
The amount of subsidies for the entire period under review in absolute terms increased by 125.26 billion rubles. Grants to the regions are currently being provided to equalize the budgetary provision of the constituent entities of the Russian Federation, to support measures to ensure a balanced budget. According to the draft of the Ministry of Finance, on the Main Directions budgetary policy for 2016 and for the planning period of 2017 and 2018, the provision of financial support from the federal budget in financing the top-priority expenditures of the regions will be continued by the provision of subsidies for equalizing budgetary security, the volume of which is not subject to reduction.
In general, 2014-2015 characterized by the following features of the execution of the budgets of the constituent entities of the Russian Federation: an increase in tax and non-tax revenues, a decrease in the budget deficit of the constituent entities of the Russian Federation, the replacement of market borrowings with budget loans.
The share of gratuitous receipts in the revenues of the budgets of the constituent entities of the Russian Federation in the context of federal districts is presented in Table 2.
Table 2.
The share of gratuitous receipts in the revenues of the budgets of the constituent entities of the Russian Federation by districts in 2012 - 2015,%
Federal districts | 2012 r. | 2013 g. | 2014 | 2015 |
Central Federal District | ||||
Northwestern Federal District | ||||
North Caucasian Federal District | ||||
Volga Federal District | ||||
Ural Federal District | ||||
Siberian Federal District | ||||
Far Eastern Federal District | ||||
Crimean Federal District | ||||
in Russia as a whole |
The structure of the revenue side of budgets by districts for the period from 2012 to 2015 did not change significantly, despite fluctuations in the share of gratuitous receipts during the four analyzed years for individual districts. The share of gratuitous receipts remains high, since calculation by simple average gives us the indicator of 2012 for the Russian Federation 20.14%, and in 2015 - 17.37%, i.e. for four years there was a decrease of 2.77 percentage points.
Figure 1. Dynamics of the share of gratuitous receipts in the revenues of the budgets of the constituent entities of the Russian Federation by districts in 2012 - 2015,%
The decrease in the volume of own financial resources of the constituent entities of the Russian Federation affects the dynamics of the share of gratuitous receipts in the revenues of the consolidated budgets of the constituent entities of the Russian Federation: in 32 regions this share exceeded 30%. The most subsidized regions, the share of which is more than 60%, are 7 regions. According to the Ministry of Finance, in 2015, the share of the Office in the consolidated income of these entities was as follows: Republic of Altai - 72%, Republic of Dagestan - 68%, Republic of Ingushetia - 84%, Karachay-Cherkess Republic - 65%, Kamchatka Territory - 60%, Tyva Republic - 73%, Chechen Republic - 83%.
As can be seen from Figure 1, in the context of the districts for the period under review, the North Caucasian District has the largest share of gratuitous receipts in budget revenues, which in 2012 was 63.91%, and in 2015 it was 59.79%. This district includes four of the seven most subsidized regions of the Russian Federation listed above, these are the following republics: the Republic of Dagestan, the Republic of Ingushetia, the Karachay-Cherkess Republic, the Chechen Republic. Some constituent entities of the North Caucasian Federal District are among the least economically developed constituent entities of the Russian Federation due to extremely low level economic development and social sphere characterized by a high degree of unemployment, a difficult crime situation and a tense ethnopolitical situation.
The natural advantages of this district remain unrealized, since the North Caucasian Federal District still does not have investment attractiveness due to the instability of the economic and socio-political situation.
The share of subsidies in the revenues of the budgets of the subjects for the analyzed period increased slightly from 6.52% to 6.99%, i.e. by 0.47 percentage points with an increase in 2013-2014; at the same time, the share of subsidies related to the co-financing of expenses of the constituent entities of the Russian Federation decreased by more than 2.19 percentage points. According to the draft of the Ministry of Finance, on the Main Directions of Budgetary Policy for 2016 and for the planning period of 2017 and 2018, further reduction of subsidies is expected.
In order to increase the efficiency and effectiveness of the provision of subsidies, it is planned to consolidate them, with the expansion of areas of use. The regions should be given more rights to determine the priorities of socio-economic development in the framework of co-financing of industries. But at the same time, it is necessary to strengthen responsibility for the late distribution and delivery of funds to the recipients. federal authorities executive power. In relation to the constituent entities of the Russian Federation, it is also necessary to tighten measures for failure to achieve the established values of performance indicators for the use of subsidies and for failure to meet the schedule for the implementation of design and construction activities or the acquisition of capital construction projects within the established time frame.
To increase the efficiency and transparency of regional budget expenditures, it is proposed to use a mechanism for transferring targeted interbudgetary transfers according to the actual need, which will almost completely eliminate the presence of unused balance earmarked funds in the budgets of the constituent entities of the Russian Federation.
Subventions related to the transfer of powers and compensation of expenses for their implementation remain a fairly stable structural component of gratuitous receipts. Subventions retain a slight upward trend in the Russian Federation as a whole: the share of subventions in the income of the constituent entities of the Russian Federation ranges from 2.4% to 7.4%, with an average value for the Russian Federation in 2012 of -3.55%, in 2015 - 3.62 %.
In 2016, it is planned to provide 20 subventions to the budgets of the constituent entities of the Russian Federation, in 2017 - 2018 - 19 subventions, due to the limited nature of the subvention for the All-Russian Agricultural Census of 2016.
The share of other interbudgetary transfers in the budget revenues of the subjects for the analyzed period decreased slightly from 2.8% to 2.43%, i.e. by 0.37 percentage points.
Due to the impossibility of fully assessing the effectiveness of the provision of other interbudgetary transfers, in the future it is planned to minimize their use. The remaining transfers should be provided in the form of separate subsidies, or their volumes should be included in the amount of subsidies for equalizing budgetary provision.
Analyzing the possibilities of the federal center to increase control over the regions, in our opinion, one should consider this indicator in conjunction with subsidies that have a targeted purpose and are subject to control, although the intended purpose of subsidies and subventions for economic sense completely different. The decrease in the share of subsidies is largely due to the freezing of funding for large projects and programs; in new conditions economic instability the stability of subventions may mean maintaining the control of the center over the delegated powers at the same level (Table 3).
Table 3.
The share of subsidies and subventions in the revenues of the budgets of the constituent entities of the Russian Federation by districts for the period from 2012 to 2015,%
Federal districts | ||||||||
subsidy. | subvention | subsidy. | subvention | subsidy. | subvention | subsidy. | subvention |
|
in the whole of the Russian Federation | ||||||||
Share of subs. and and subv. across RF |
As follows from the calculations in Table 2, there is a slight decrease in the share of those gratuitous receipts that have a designated purpose and for which it is possible to check the intended use of funds, their effective spending.
Of course, it is necessary to remove excess government regulation at the federal level, it is necessary to give more independence to the regions. But independence should not be just a declaration; it should be backed up by sufficient financial resources, which, of course, can only appear if given sufficient powers. Then the functions assigned to the corresponding levels of government will be performed in due volume.
At the same time, the results of the analysis, which showed a generally stable situation with the structure of the Office in combination with an increase in budget deficits in most regions, lead us to the conclusion that it is impossible to solve the problem of equalizing the financial provision of regions only through the Office: increasing them is ineffective. We believe that in the field of transfers, the emphasis should be on qualitative changes, among which are the improvement of the methods for calculating the Office and the change in the structure of the interbudgetary transfers themselves.
The emerging trend of an increase in the share of subsidies is quite contradictory: on the one hand, this means an increase in the freedom of regions at the disposal of in cash, i.e. strengthening of democratic tendencies in interbudgetary relations between the federation and the regions, on the other hand, stabilizes economic situation in the region with all positive and negative consequences.
Insofar as the tax base in the regions is changing rapidly, it is necessary to redistribute income sources by changing the norms for the distribution of federal sources of income, in connection with which, calculations should be made at different standards. It is possible that this should not concern profit tax, but VAT, which now 100% goes to the federal budget. We believe that under the new conditions, the transfer of part of direct taxes to the regions, as the government suggests, will be less effective than the transfer of indirect tax with elasticity equal to 1.
The effective functioning of the state regional policy advocates necessary condition competitive and sustainable socio-economic development Russian regions, the most important role in which the system of management of interbudgetary relations plays, designed to combine the interests of the state with the interests of individual regional and municipal entities within the framework of budgetary federalism.
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