Consolidated tax. Interdependent persons
The budget code of the Russian Federation of July 31, 1998 N 145-ФЗ (as amended on December 31, 1999, August 5, December 27, 2000, August 8, December 30, 2001, May 29, July 10, 24, December 24, 2002, July 7, November 11, December 8, 23, 2003, August 20, December 23, 28, 29, 2004, May 9, July 1, October 12, December 19, 22, 26, December 27 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 of the year
Section 129. Forms of inter-budget transfers provided from the federal budget
Inter-budget transfers from the federal budget are provided in the form of:
financial assistance to the budgets of the constituent entities of the Russian Federation, including subsidies from the Federal Fund for Financial Support of the constituent entities of the Russian Federation in accordance with Article 131 of this Code and other subsidies and subsidies in accordance with Article 132 of this Code;
subventions to the budgets of the 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 cases and in the manner prescribed by federal laws;
budget loans to the budgets of the constituent entities of the Russian Federation in accordance with Article 134 of this Code.
See article 129 of this Code for comment.
Section 130. Conditions for the provision of intergovernmental transfers from the federal budget
1. Inter-budget transfers from the federal budget (with the exception of subventions from the Federal Compensation Fund) are provided subject to the observance by the state authorities of the constituent entities of the Russian Federation and local governments of the budget 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 subject to the absence of overdue debts of the relevant state authorities of the constituent entities of the Russian Federation to the federal budget.
The use of budget loans received by the budgets of the constituent entities of the Russian Federation from the federal budget to provide budget loans to legal entities is not allowed.
3. Subsidies from the Federal Fund for Financial Support of the Subjects 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 amount of own income exceeded 50 percent, over the course of three financial years starting from of the next fiscal 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 use b dzhetnyh funds and an increase in tax and non-tax revenues of the Russian Federation.
The procedure for concluding these agreements and monitoring their implementation is established by the Government of the Russian Federation.
4. The federal laws and the regulatory legal acts of the Government of the Russian Federation adopted in accordance with them 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 governments do not comply with the conditions for the provision of intergovernmental transfers from the federal budget as determined by budget legislation, the Ministry of Finance of the Russian Federation may suspend the provision of intergovernmental transfers (with the exception of subventions from the Federal Compensation Fund) to the relevant constituent entities of the Russian Federation (municipal entities).
6. Inter-budget transfers to the budgets of closed administrative territorial entities are provided taking into account the features established by the Law of the Russian Federation of July 14, 1992 N 3297-1 "On Closed Administrative Territorial Entity".
See article 130 of this Code for comment.
Section 131. Federal Fund for Financial Support of the Subjects of the Russian Federation
1. The Federal Fund for Financial Support of the Subjects 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 the 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 Subjects of the Russian Federation, subject to approval for the next financial year, is determined by multiplying the volume of the specified Fund, which was 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 considering the draft federal law on the federal budget for the next financial year in the second reading.
The distribution of subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation between the subjects of the Russian Federation is approved when considering the draft federal law on the federal budget for the next financial year in the third reading.
4. Grants from the Federal Fund for Financial Support of the Subjects of the Russian Federation are provided to the constituent entities of the Russian Federation, the level of 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.
When determining the level of estimated budgetary provision of the constituent entities of the Russian Federation, the use of indicators of actual income and expenses for the reporting period and (or) indicators of projected revenues and expenses of the consolidated budgets of individual constituent entities of the Russian Federation is not allowed.
5. The level of estimated budgetary provision of the subject of the Russian Federation, taking into account subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation, cannot exceed the level of the estimated budgetary provision, taking into account subsidies from the Federal Fund of Financial Support of the Subjects of the Russian Federation of another subject of the Russian Federation, which before 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 estimated budgetary provision of a subject of the Russian Federation is determined by the ratio between the estimated tax revenues per inhabitant that can be obtained by the consolidated budget of a subject of the Russian Federation based on the level of development and structure of the economy and (or) the tax base (tax potential), and a similar indicator in the average for the consolidated budgets of the constituent entities of the Russian Federation, taking into account the structure of the population, socio-economic, geographical, climatic and other lenses s factors and conditions that affect the cost of providing the same amount of public services per capita.
7. As part of the subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation, subsidies may be allocated reflecting certain factors and conditions taken into account when determining the level of 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 Subjects of the Russian Federation.
Features of the calculation of these subsidies are determined by the methodology for the distribution of subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation.
The federal law on the federal budget for the next fiscal 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. Until August 1 of the current fiscal year, the Ministry of Finance of the Russian Federation sends source data to the executive bodies of state power of the constituent entities of the Russian Federation for calculating the distribution of funds of the Federal Fund for Financial Support of the Subjects of the Russian Federation for the next fiscal year and reconciles the source data with executive bodies of state power of the constituent entities of the Russian Federation in the manner established by the Ministries Twom 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 Subjects of the Russian Federation for the next financial year after October 1 of the current financial year are not allowed.
The draft distribution of subsidies from the Federal Fund for Financial Support of the Subjects 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 third reading, which are submitted by the State Duma as information to the Council of the Federation of the Federal Assembly of the Russian Federation.
Amendments to the draft law introduced by the Government of the Russian Federation to the State Duma of the distribution of subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation when considering a draft federal law on the federal budget for the next financial year without making any changes and additions to the methodology for distributing these subsidies are not allowed.
9. Subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation for territories, regions, which include autonomous districts, are calculated for the consolidated budget of the region, region, including the budgets of the autonomous regions, and are credited to the budget of the region, region, unless otherwise provided by contract and (or) an agreement between state authorities of the region, region and state authorities of the autonomous okrug ._
See article 131 of this Code for comment.
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 subsidies to the budgets of the constituent entities of the Russian Federation for the joint financing of investment programs (projects) for the development of public infrastructure of regional significance, as well as to support the municipal development funds created by the constituent entities of the Russian Federation, the Federal Regional Development Fund may be formed within the federal budget.
The selection of investment programs (projects), federal targeted regional development programs for the provision of these subsidies and their distribution between the constituent entities of the Russian Federation (groups of constituent entities of the Russian Federation) is carried out in accordance with the procedure established 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 subsidies to the budgets of the constituent entities of the Russian Federation for the shared financing of the priority socially significant expenditures of the consolidated budgets of the constituent entities of the Russian Federation, the Federal Fund for Co-financing of Social Expenditures may be established within the federal budget.
The conditions and procedure for the provision and expenditure of these subsidies are established by federal laws and (or) regulatory legal acts of the Government of the Russian Federation.
3. In cases and in the manner prescribed 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 subsidies and subsidies from the federal budget.
See article 132 of this Code for comment.
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 provision of which in accordance with the Federal Law "On the General Principles of Organization of Legislative (Representative) and Executive Government Agencies" constituent entities of the Russian Federation "and / or the Federal Law" On General Principles of the Organization of Local Self-Government in the Russian Federation " Available from 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 type of expenditure obligations referred to 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 are spent in the manner established by federal laws and normative legal acts of the Government of the Russian Federation adopted in accordance with them.
Subventions from the Federal Compensation Fund provided for the execution of certain expenditure obligations of municipalities are spent in the manner established by federal laws, normative legal acts of the Government of the Russian Federation and (or) normative legal acts of the constituent entities of the Russian Federation adopted in accordance with them.
Subventions from the Federal Compensation Fund are provided to local budgets through regional compensation funds formed in the budgets of the constituent entities of the Russian Federation in the manner provided for in Article 140 of this Code.
4. Subventions from the Federal Compensation Fund are distributed among all the constituent entities of the Russian Federation according to a uniform methodology for the corresponding type of subventions in proportion to the number of people (certain groups of the population), consumers of the corresponding budget services, persons entitled to receive transfers to the population, other indicators, taking into account objective conditions, affecting the cost of providing budget services (volume of payments) in the constituent entities of the Russian Federation.
When distributing subventions from the Federal Compensation Fund, the use of indicators characterizing own revenues of the budgets of the constituent entities of the Russian Federation (local budgets) is not allowed.
5. The methodology (draft methodology) for the distribution of subventions from the Federal Compensation Fund is submitted by the Government of the Russian Federation as part of the documents and materials submitted to the State Duma simultaneously with the draft federal law on the federal budget for the next financial year.
Until August 1 of the current financial year, the Ministry of Finance of the Russian Federation sends to the executive bodies of state power of the constituent entities of the Russian Federation a methodology (draft methodology) for distributing subventions from the Federal Compensation Fund, as well as initial data for calculating the distribution of subventions of the Federal Compensation Fund for the next financial year and until October 1 of the current fiscal year reconciles the specified source data with executive bodies of state power of the constituent entities of Ros Russian Federation in the manner prescribed by the Ministry of Finance of the Russian Federation.
Changes to the source 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 draft 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.
Amending the draft submission 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 any changes and additions to the methodology (draft methodology) for the distribution of these subventions and (or) changing the total volume of the Federal Fund compensation and its distribution by type of subvention 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) the normative legal act of the Government of the Russian Federation adopted in accordance with it.
Spending 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 federal treasury.
See article 133 of this Code for comment.
Section 134. Provision of budget loans to the budgets of the constituent entities of the Russian Federation from the federal budget
1. The budgets of the constituent entities of the Russian Federation from the federal budget may be granted budget loans for up to one year in the amount approved by the federal law on the federal budget for the next financial year.
The grounds, procedure for the provision, use and repayment of these budget loans shall be established by federal law and the regulatory legal acts of the Government of the Russian Federation adopted in accordance with it. The provision of budgets of the subjects of the Russian Federation budget loans from the federal budget is carried out at the interest rate established by the federal law on the federal budget for the next financial year.
2. In the event that the granted budget loans are not repaid by the due date, the balance of outstanding loans, including interest, fines and penalties, is paid off through subsidies from the Federal Fund for Financial Support of the Subjects of the Russian Federation, as well as through deductions from federal taxes and fees, taxes provided for by special tax regimes (excluding local taxes) to be credited to the budget of the subject of the Russian Federation.
See article 134 of this Code for comment.
Section 135. Forms of inter-budget transfers provided from the budgets of the constituent entities of the Russian Federation
Inter-budget transfers from the budgets of the constituent entities of the Russian Federation are provided in the form of:
financial assistance to local budgets, including subsidies from regional funds for financial support of settlements in accordance with Article 137 of this Code, subsidies from regional funds for financial support of municipalities (city districts) in accordance with Article 138 of this Code and other subsidies 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 the budgets of autonomous districts that are part of the territories, regions for the implementation of the powers of state authorities of the constituent entities of the Russian Federation, transferred on the basis of agreements between government bodies of the autonomous district and, accordingly, state authorities of the territory or region, concluded in accordance with federal law;
funds transferred to the federal budget in connection with the repayment and (or) servicing of the state debt of a constituent entity of the Russian Federation to federal state authorities and (or) the fulfillment of other obligations of the 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 intergovernmental 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 for comment.
Section 136. The main conditions for the provision of intergovernmental transfers from the budgets of the constituent entities of the Russian Federation
1. Inter-budget 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 the observance by the relevant local authorities of the budget 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 subject to the absence of overdue debts of the relevant local authorities 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 to provide budget loans to legal entities is not allowed.
3. The law of the subject of the Russian Federation may establish additional conditions for the provision of financial assistance and budget loans from the budget of the subject 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 subject of the Russian Federation and (or) tax revenues for additional standards in the total amount of own income exceeded 50 percent.
4. Regulatory legal acts of state authorities of the constituent entities of the Russian Federation may establish additional conditions for the provision of subsidies from the budget of a constituent entity of the Russian Federation to local budgets.
5. If local governments do not comply with the conditions for the provision of intergovernmental transfers from the budget of a 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 intergovernmental transfers (with the exception of subventions from the regional compensation fund) to the respective local budgets.
See article 136 of this Code for comment.
Section 137. Regional Settlement Financial Support Fund
1. A regional fund for the financial support of settlements is formed as part of the budget of a constituent entity of the Russian Federation in order to equalize, based on the number of inhabitants, the financial capabilities of the local governments of the settlements to exercise their powers to resolve local issues.
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 subsidies for the deductions from the personal income tax to local budgets replacing the indicated subsidies, is approved by the law of the subject of the Russian Federation in accordance with the requirements of this Code.
2. The volume of the regional fund for financial support of settlements is approved by the law of the subject of the Russian Federation on the budget of the subject 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, are entitled to receive subsidies from the regional fund for financial support of settlements.
The size of the specified subsidy is determined for each settlement of a constituent entity of the Russian Federation entitled to receive subsidies based on the number of inhabitants of the settlement per inhabitant.
4. When drawing up and (or) approving the budget of the subject of the Russian Federation, subsidies from the regional fund for financial support of settlements can be fully or partially replaced by additional standards for deductions to the budgets of settlements from income tax for individuals.
The specified additional norm is calculated as the ratio of the estimated amount of the subsidy (part of the estimated amount of the subsidy) to the settlement from the regional fund for financial support of settlements to the forecasted amount of personal income tax to be credited to the consolidated budget of the constituent entity of the Russian Federation in the territory of the corresponding settlement in accordance with the unified methodology. Changing the additional standards for deductions from personal income tax to the budgets of settlements during the financial year is not allowed.
Funds received by the settlement under the additional norm of deductions from personal income tax in excess of the settlement subsidy (part of the settlement subsidy) from the regional settlement financial support fund, are not subject to local budgets withdrawal and (or) accounting for subsequent distribution of financial assistance to local budgets .
Losses of the settlement budget in connection with the receipt of funds for an additional norm of deductions from personal income tax in the 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 subject of the Russian Federation and (or) accounting for the subsequent distribution of financial assistance 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 vested with the powers of state authorities of the constituent entities of the Russian Federation to calculate and provide subsidies to settlements at the expense of the budgets of the constituent entities of the Russian Federation.
The specified law shall establish the procedure (method) for calculating subventions to the budgets of municipal districts from the regional compensation fund for the exercise of these powers and the procedure (method) for calculating the amount of subsidies to settlements by local authorities of the municipal regions, including the procedure (method) for calculating and establishment of additional standards for deductions from personal income tax that replace them.
In case of vesting local government of municipal districts with the powers of state authorities of a constituent entity of the Russian Federation, indicated in the first paragraph of this clause, a regional fund for financial support of settlements with respect to the provision of subsidies to settlements that are part of the territory of municipal districts will not be formed, subsidies to be transferred in the budgets of settlements that are part of the territory of municipal districts, are included in the regional fund for compensation and distribution are distributed between the budgets of municipal districts based on the number of inhabitants per inhabitant in accordance with a common methodology.
Subventions received by the budget of the municipal region 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.
6. Distribution of subsidies from the regional fund for financial support of settlements between settlements and (or) additional norms of deductions from income tax for individuals replacing them in the budgets of settlements are approved by the law of the subject of the Russian Federation on the budget of the subject of the Russian Federation for the next financial year.
In the case of vesting representative bodies of municipal regions with the powers of state authorities of the constituent entities of the Russian Federation to calculate and provide subsidies from the regional fund for financial support of settlements, the distribution of these subsidies between the settlements of the respective region and (or) additional norms of deductions from income tax for individuals replacing them are approved by a decision of the representative authority of the municipal district on the budget of the municipal district for the next fiscal year.
See article 137 of this Code for comment.
Section 138. Regional fund for financial support of municipal districts (urban districts)
1. A 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 municipalities (city districts) and the methodology for the distribution of subsidies from the specified fund, including the procedure for calculating and establishing substitute part of the specified subsidies for additional standards for deductions from personal income tax to local budgets, are approved by the law of the subject 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 regions (city districts) is approved by the law of the subject of the Russian Federation on the budget of the subject of the Russian Federation for the next financial year.
3. Subsidies from the regional fund for financial support of municipal districts (city districts) of the constituent entities of the Russian Federation, with the exception of the subsidies referred to in paragraph 4 of this article, shall be provided to municipal districts (city districts), the level of estimated budgetary provision of which does not exceed the level established as a criterion alignment of the estimated budgetary provision of municipalities (urban districts).
The level of estimated budgetary provision of municipal districts (urban districts) is determined by the ratio of tax revenues per inhabitant that can be obtained by the budget of a 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 this subject of the Russian Federation, taking into account differences in the structure of the population, socio-economic, climatic, geographical other objective factors and conditions that affect the cost of providing public services (disbursements) per capita.
The level of estimated budgetary provision of municipalities (urban districts) is determined according to a unified methodology ensuring the comparability of tax revenues of municipalities and urban districts, as well as a list of budgetary services and indicators characterizing factors and conditions affecting the cost of their provision per capita.
In accordance with the Federal Law of August 20, 2004 N 120-ФЗ during the transitional period established by Part 1.1 of Article 83 of the Federal Law of October 6, 2003 N 131-ФЗ "On General Principles of the Organization of Local Self-Government in the Russian Federation", subsidies from regional funds for financial support of municipal districts (urban districts) can be distributed using indicators of actual or forecasted revenues and expenditures of budgets of municipal districts (urban districts):
in 2006, in the amount of up to 100 percent of the total funds of these funds;
in 2007, in the amount of up to 80 percent of the total funds of these funds;
in 2008, up to 50 percent of the total funds of these funds.
The use of indicators of actual revenues and expenses for the reporting period and (or) indicators of projected revenues and expenditures 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 estimated budgetary provision of a municipal district (city district), taking into account the subsidies specified in this paragraph from the regional fund for financial support of municipalities (city districts), cannot exceed the level of estimated budgetary provision, taking into account the corresponding subsidies of another municipal region (city district), which before distribution these subsidies had a higher level of estimated budgetary provision.
As part of the subsidies referred to in this paragraph, subsidies may be allocated that reflect individual indicators (conditions) taken into account when determining the level of estimated budgetary provision of municipal districts (urban districts). Features of the calculation of these subsidies are determined by the methodology for the distribution of subsidies from the regional fund for financial support of municipalities (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 the subsidies from the regional fund for financial support of municipal districts (urban districts) may be provided to municipal districts (urban districts), with the exception of municipal districts (urban districts) specified in paragraph 1 of Article 142.2 of this Code, based on the number of inhabitants of the municipal district (urban district) per inhabitant in accordance with a common methodology.
The law of the subject of the Russian Federation may provide for a different procedure for calculating the specified subsidies for the budgets of municipal districts and the 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 standards for deductions to the budgets of municipal districts (urban districts) from personal income tax .
The specified additional norm for the next fiscal year is calculated as the ratio of the estimated amount of subsidies (part of the estimated amount of subsidies) to the municipal district (urban district) to the forecasted volume of tax income from personal income tax to be credited to the budgets of all levels of the budget system in accordance with the unified methodology Of the Russian Federation on the territory of the corresponding municipal district (urban district).
Changing the additional standards for deductions from personal income tax to the budgets of municipal districts (city districts) during the financial year is not allowed.
Funds received by the municipal district (urban district) under the additional norm of deductions from personal income tax in excess of the settlement subsidy (part of the settlement subsidy) are not subject to withdrawal to the budget of the subject of the Russian Federation and (or) accounting for subsequent distribution of financial assistance to local budgets.
Losses in the budget of a municipal district (urban district) due to receipt of funds under an additional standard for deductions from personal income tax in the amount lower than the estimated subsidy (part of the estimated subsidy) of compensation from the budget of the subject of the Russian Federation and (or) accounting for the subsequent distribution of financial assistance to local not subject to budgets.
5. The distribution of subsidies from the regional fund for financial support of municipal districts (urban districts) between municipal districts (urban districts) and (or) additional normative standards for deductions from personal income tax to the budgets of municipal districts (urban districts) are approved by the law of the subject of the Russian Federation on the budget of the subject 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, different types of inter-budget transfers are used.
In the federal countries, to which Russia belongs, effective compensation for the uneven development of regions is ensured by a management system that includes not only central and local authorities, but also intermediate management units that exercise authority within specific subjects of the federation.
Thus, inter-budget transfers are an effective tool for the redistribution of financial resources between all regions of the state to ensure the uniform development of its territories.
Functions of Inter-Budget Transfers
Inter-budget transfers come in several forms.
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 less developed, and compensation of funds aimed at ensuring the implementation of tasks of national importance;
- to eliminate the shortcomings of the tax system.
It can be argued that inter-budget transfers are an essential part of the budget system, since annually higher authorities need to approve deductions to lower budgets to balance their income and expenses.
Forms of inter-budget transfers
The procedure for distributing 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, subsidies, subventions and other inter-budget transfers.
Subsidies
Provided to territorial units (constituent entities of the Russian Federation) free of charge to compensate for the costs of local funds, or in other words, to co-finance costly obligations to fulfill the tasks defined by the legislation of the Russian Federation and its constituent entities. For example, subsidies may be issued for the development of the social infrastructure of the regions.
Subsidies may be allocated from the Federal Fund for the co-financing of expenses or from the reserve funds of the Russian government.
Subsidies
They are provided free of charge (not requiring a refund), while their purpose is not predetermined.
Grants received by a constituent entity of the Russian Federation may be used by it at its sole discretion.
Grants are allocated from the Federal Fund for Financial Support, which is formed on the basis of the lowest level of financial resources of the regions of the Russian Federation. The amount of subsidies allocated is calculated and approved separately for each financial year. These funds help reduce imbalances in the development of Russian regions.
Subventions
Provided to the budgets of the constituent entities of the Russian Federation to reimburse the costs associated with the performance by municipalities of the functions of the central apparatus. 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, as well as subsidies with subsidies, are provided free of charge.
At the same time, subventions and subsidies are targeted and differ only in the amount of financing (subventions compensate for targeted expenditures, and subsidies - only some of them).
Other intergovernmental transfers
Other inter-budget transfers include a special group of financial resources that appeared in the new Budget Code of the Russian Federation (previously this form of budget reallocation was not provided for by law). Other inter-budget transfers are gratuitous and non-refundable. These include, for example, transfers to various closed administrative-territorial units.
All of these types of transfers can be allocated from the federal budget, local budgets, budgets of constituent entities of the Russian Federation, as well as from extra-budgetary funds (for example, from the Mandatory Health Insurance Fund).
Transfers from the federal budget
From the federal budget transfers can be provided in the following forms:
- in the form of subsidies provided for equalizing the security of budgets of territorial units of the highest level (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 inter-budget transfers that are sent to the budgets of the constituent entities of the Russian Federation;
- in the form of inter-budget transfers, which are transferred to the budgets of extra-budgetary state funds.
Transfers from the budgets of the constituent entities of the Russian Federation
Inter-budget transfers, which are transferred from the budgets of the constituent entities of the Russian Federation, can be expressed in certain forms.
Inter-budget transfers may be expressed:
- in the form of subsidies directed to equalizing the security of budgets of settlements and subsidies to equalizing the security 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 JSC included in the composition of regions (or territories) to exercise the powers of state authorities of the constituent entities of the Russian Federation;
- in the form of subsidies to the federal budget from the budgets of the constituent entities of Russia;
- in the form of other inter-budget transfers that are provided to various budgets of the financial system of the Russian Federation.
Transfers from local budgets and extra-budgetary funds
Transfers from the budgets of local authorities are provided in the following forms:
- in the form of subsidies transferred from the budgets of municipal districts, which are provided for equalizing the security 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 areas;
- in the form of other intergovernmental transfers.
Inter-budget transfers from the MHI Fund 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 Service
The legislation of the Russian Federation defines the procedure for allocating intergovernmental transfers. In particular, the conditions for the provision of each type of transfer are prescribed in the Budget Code of the Russian Federation. These conditions set a number of restrictions.
The main conditions are as follows:
- an entity cannot accept new costly obligations if 20% of its budget is accounted for by transfers;
- in the case of obtaining additional financial resources, the recipient region must carefully observe financial discipline;
- The Accounts Chamber of Russia and the Federal Service for Budget Supervision can at any time inspect the entity that received the transfers;
- transfers from the budgets of the territorial units of the Russian Federation are provided exclusively subject to the observance by the local authorities of 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 inter-budget transfers as an integral part of inter-budget relations in Russia. The characteristic of Russian inter-budget transfers, their structure and dynamics for the period from 2012 to 2015 is given. It analyzes the change in the share of gratuitous payments in the budget revenues of constituent entities of the Russian Federation by district. The existing problems of intergovernmental transfers are identified and an opinion is expressed regarding the directions for their solution.
Abstact
The article deals with issues of inter-budget 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 notable for 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 subjects of the Russian Federation in terms of budget revenues. The depth of differences at the regional level is reflected in the gross regional product per capita, the value of which between the five regions with the maximum and minimum values \u200b\u200bdiffers by more than 20 times, the average per capita income is five times, and the cost of housing and communal services is seven times. If you look at who is forming the consolidated budget, then 62% of tax revenue is generated in about 10 regions, where 27% of the country's population resides, 42% of VAT revenue was accumulated in two regions (until recently in Moscow and the Moscow region), 81% of the tax profit - 15 regions, 96% of mineral extraction tax are 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 of regional authorities and local self-government in the territories of these regions, a system of intergovernmental relations is called upon, using a combination of intergovernmental transfers as direct financial assistance. Inter-budget transfers (hereinafter the Office) - funds provided by one budget of the budget system of the Russian Federation to another budget of the budget system of the Russian Federation. Their characteristics are given in Chapter 16 of the Budget Code of the Russian Federation.
The volumes of inter-budget transfers provided from the federal budget are shown in table 1.
Table 1.
The composition and structure of intergovernmental transfers provided to the budgets of the constituent entities of the Russian Federationin 2012–2015
Index | ||||||||
in billion rubles | % to total | in billion rubles | % to total | in billion rubles | % to total | in billion rubles | % to total |
|
The total amount of intergovernmental transfers transferred from the federal budget to the budgets of the constituent entities of the Russian Federation and municipalities | ||||||||
Including: | ||||||||
Subsidies | ||||||||
Subventions | ||||||||
Other intergovernmental transfers |
Source: Report on the execution of the consolidated budget of the subject of the Russian Federation for the period 2012–2015, submitted by the Federal Treasury of the Russian Federation.
During the reporting period, 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. An increase in the volume of the Office in 2014 by 155.79 billion rubles. compared with 2013, it is associated with crisis phenomena in the economy.
The volume of subsidies for the entire period under review in absolute terms increased by 125.26 billion rubles. Subsidies to the regions are currently provided to equalize the budgetary provision of the constituent entities of the Russian Federation, to support measures to ensure balanced budgets. According to the project of the Ministry of Finance, on the Main directions of the budget policy for 2016 and for the planning period of 2017 and 2018, the provision of financial support from the federal budget in financing the priority expenditures of the regions will continue by providing subsidies for equalizing budgetary provision, the volume of which cannot be reduced.
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, replacement of market borrowings with budget loans.
The share of gratuitous revenues in the budgets of the constituent entities of the Russian Federation by 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 year | 2013 year | 2014 year | 2015 year |
Central FD | ||||
Northwest Federal District | ||||
North Caucasian Federal District | ||||
Volga Federal District | ||||
Ural FD | ||||
Siberian FD | ||||
Far Eastern Federal District | ||||
Crimean FD | ||||
in the whole of the Russian Federation |
The structure of budget revenues by districts for the period from 2012 to 2015 did not change significantly, despite fluctuations in the share of gratuitous receipts over the four analyzed years in individual districts. The share of gratuitous income remains high, as a simple average calculation gives us the 2012 figure of the Russian Federation 20.14%, and in 2015 - 17.37%, i.e. over four years there was a decrease of 2.77 percentage points.
Figure 1. Dynamics of the share of gratuitous receipts in the budget revenues of the constituent entities of the Russian Federation by districts in 2012 - 2015,%
The reduction 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, with a share of 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: Altai Republic - 72%, Republic of Dagestan - 68%, Republic of Ingushetia - 84%, Karachay-Cherkess Republic - 65%, Kamchatka Territory - 60%, The Republic of Tuva - 73%, the Chechen Republic - 83%.
As can be seen from Figure 1, in the context of districts for the period under review, the North Caucasus District had the largest share of gratuitous receipts in budget revenues, which in 2012 was 63.91% and 59.79% in 2015. 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, and the Chechen Republic. Some of the constituent entities of the North Caucasus Federal District are among the least economically developed constituent entities of the Russian Federation due to the extremely low level of economic and social development, characterized by a high degree of unemployment, a difficult criminal 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 budget revenues of entities 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 co-financing of expenses of constituent entities of the Russian Federation decreased by more than 2.19 percentage points. According to the project of the Ministry of Finance, on the Main directions of the budget policy for 2016 and for the planning period of 2017 and 2018, a further reduction in 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. Regions should be given more rights to prioritize socio-economic development through industry co-financing. But at the same time, for the untimely distribution and delivery of funds to recipients, it is necessary to strengthen the responsibility of federal executive bodies. With regard to the constituent entities of the Russian Federation, it is also necessary to tighten measures for failure to achieve the established values \u200b\u200bof the performance indicators of the use of subsidies and for failure to meet the deadline for the implementation of measures for the design and construction or acquisition of capital construction facilities.
To increase the efficiency and transparency of regional budget expenditures, it is proposed to use a mechanism for transferring targeted inter-budget transfers to actual needs, which will almost completely eliminate the unused balance of earmarked funds in the budgets of the constituent entities of the Russian Federation.
Subventions related to the transfer of powers and compensation for the costs of their implementation remain a fairly stable structural component of gratuitous receipts. Subventions retain a slight upward trend in the whole of the Russian Federation: the proportion of subventions in the income of the constituent entities of the Russian Federation varies from 2.4% to 7.4%, with the average value for the Russian Federation in 2012 -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 action of the subvention for the 2016 All-Russian Agricultural Census.
The share of other inter-budget transfers in the budget revenues of entities for the analyzed period decreased slightly from 2.8% to 2.43%, i.e. 0.37 percentage points.
Due to the inability to fully assess the effectiveness of the provision of other inter-budget transfers, in the future it is planned to minimize their application. 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 capabilities of the federal center to increase control over the regions, in our opinion, this indicator should be considered in conjunction with subsidies that are purposefully targeted and subject to control, although the purpose of subsidies and subventions is completely different in economic sense. The decrease in the share of subsidies is largely due to the freezing of funding for large projects and programs; in the new conditions of economic instability, the stability of subventions may mean that the center retains control over the transferred powers in the same amount (Table 3).
Table 3.
The share of subsidies and subventions in the income of budgets of constituent entities of the Russian Federation by districts for the period from 2012 to 2015,%
Federal districts | ||||||||
subsidy. | subvent. | subsidy. | subvent. | subsidy. | subvent. | subsidy. | subvent. |
|
in the whole of the Russian Federation | ||||||||
Share sub. and and sub. across the Russian Federation |
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 verify the intended use of funds, their effective spending.
Of course, it is necessary to remove excessive state 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 when endowed with sufficient powers. Then the functions assigned to the corresponding levels of power will be performed in the proper amount.
At the same time, the results of the analysis, which have shown a generally stable position with the Office structure, combined 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 the regions only through the Office: the center’s capacity to provide the Office is limited and simple their increase is inefficient. 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 changing the structure of inter-budget transfers themselves.
The emerging tendency to increase the share of subsidies is quite contradictory: on the one hand, this means an increase in the freedom of regions to use funds, i.e. the strengthening of democratic trends in the intergovernmental relations between the federation and the regions, on the other hand, stabilizes the economic situation in the region with all positive and negative consequences.
Since the tax base in the regions is changing rapidly, it is necessary to redistribute revenue sources due to changes in the distribution standards of federal sources of revenue, and therefore, it is necessary to make calculation options at different rates. It is possible that this should not concern profit tax, but VAT, which is now 100% paid to the federal budget. We believe that under the new conditions, the transfer of a part of direct taxes to the regions, as the government proposes, will be less efficient than the transfer of an indirect tax with an elasticity of 1.
The effective functioning of state regional policy is a prerequisite for competitive and sustainable socio-economic development of the Russian regions, the most important role in which is played by the inter-budget relations management system, which is designed to combine the interests of the state with the interests of individual regional and municipal entities within the framework of budget federalism.
List of references:
1. The budget code of the Russian Federation of July 31, 1998 No. 145-ФЗ (as amended on July 3, 2016) (as amended and supplemented, entered into force on September 1, 2016) [Electronic resource] - Access mode. - URL: http://www.consultant.ru/ (Date of access 04.10.2016).
2. Vasiliev V.V. Inter-budgetary relations as the basis of modern regional policy of Russia // Bulletin of the Volgograd State University. - 2016 - No. 2 (35). S. 35-41.
3. Glazova SS, Bulatsev AS, Intergovernmental relations in the system of regional economy // Economics and Entrepreneurship. - 2015 - No. 12. S. 1061-1064.
4. Ermakova N.M. Instruments of inter-budget regulation // Vestnik REU - 2012. - No. 3. S. 38-45.
5. Ermakova N.M. Transfer mechanism of inter-budget relations // Bulletin of the Perm State Technical University. - 2012 - No. 1. S. 81-89.
6. Pinskaya M.R. Regional and local budgets: performance analysis, risks and growth sources // Analytical Bulletin. - 2016 - No. 13 (612). S. 10-21.
7. Draft Guidelines for Budget Policy for 2016 and the Planning Period of 2017 and 2018 / Ministry of Finance of the Russian Federation / [Electronic Access]. - Access mode: URL: http://minfin.ru/ru/perfomance/budget/policy/##ixzz4LoJBf6iU (accessed: October 2, 2016).