Included in the functions of the Ministry of Finance. Legal status, functions and powers of the ministry of finance of the russian federation in the tax sphere
In pursuance of the Decree of the President of the Russian Federation of March 9, 2004 N 314 "On the system and structure of federal executive bodies" (Collected Legislation of the Russian Federation, 2004, N 11, Article 945) Government of the Russian Federation decides:
1. To approve the attached Regulation on the Ministry of Finance of the Russian Federation.
2. The Ministry of Finance of the Russian Federation shall, until the relevant amendments are introduced to the legislation of the Russian Federation, exercise the following powers:
on the organization of the implementation of the federal budget established by the budget legislation of the Russian Federation;
on state regulation of audit activities established by the Federal Law "On Auditing".
3. To establish that, in accordance with the Federal Law "On Precious Metals and Precious Stones", the Ministry of Finance of the Russian Federation organizes state control over the quality of sorting and evaluation of precious stones and federal assay supervision.
4. To establish that the Ministry of Finance of the Russian Federation submits, in accordance with the established procedure, to the Government of the Russian Federation proposals on the creation, reorganization and liquidation of federal state enterprises and institutions under the jurisdiction of the Ministry or its subordinate federal services.
5. Until October 1, 2004, the Ministry of Finance of the Russian Federation should submit proposals to the Government of the Russian Federation on the establishment of a procedure for special accounting of organizations and individual entrepreneurs engaged in operations with precious metals and precious stones.
6. To recognize as invalid:
decree of the Government of the Russian Federation of March 6, 1998 N 273 "On approval of the Regulation on the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 1998, N 11, Article 1288);
decree of the Government of the Russian Federation of August 27, 2003 N 529 "On Amendments to Clause 6 and invalidating subclause 4 of Clause 7 of the Regulation on the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2003, N 35, Article 3445).
Prime Minister
Russian Federation
M. Fradkov
Regulation on the Ministry of Finance of the Russian Federation
I. General Provisions
1. The Ministry of Finance of the Russian Federation (the Ministry of Finance of Russia) is a federal executive body that exercises functions of developing state policy and legal regulation in the field of budget, tax, insurance, currency, banking, public debt, auditing, accounting and accounting reporting, production, processing and circulation of precious metals and precious stones, customs payments, determination of the customs value of goods and transport Sportna funds, investment funds for the funded part of labor pension, organizing and conducting lotteries, production and trafficking of security printing products, financial provision of civil service, counteracting legalization of proceeds from crime and terrorist financing.
2. The Ministry of Finance of the Russian Federation coordinates and supervises the activities of the Federal Tax Service, the Federal Insurance Supervision Service, the Federal Financial and Budget Supervision Service and the Federal Financial Monitoring Service, as well as controls the implementation by the Federal Customs Service of regulatory legal acts on calculation and collection of customs payments, determination of the customs value of goods and vehicles.
3. The Ministry of Finance of the Russian Federation is guided in its activities by the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties of the Russian Federation, as well as this Regulation.
4. The Ministry of Finance of the Russian Federation carries out its activities in cooperation with other federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local authorities, public associations and other organizations.
II. Credentials
5. The Ministry of Finance of the Russian Federation exercises the following powers:
5.1. submits to the Government of the Russian Federation draft federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation and other documents on which a decision of the Government of the Russian Federation is required on issues related to the established sphere of competence of the Ministry and the spheres of jurisdiction of the federal services subordinate to it, and also a draft work plan and forecast indicators of the Ministry;
5.2. On the basis of and pursuant to the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, the Ministry adopts the following regulatory legal acts:
5.2.1. the procedure for reporting on the implementation of the federal budget, the budgets of state extra-budgetary funds, the budgets of the budget system of the Russian Federation and the consolidated budget of the Russian Federation;
5.2.2. the procedure for maintaining the consolidated budget list of the federal budget;
5.2.3. the procedure for applying the budget classification of the Russian Federation;
5.2.4. forms of tax returns, tax calculations and the procedure for filling out tax returns;
5.2.5. the form of a customs receipt order, on the basis of which customs duties and taxes are paid by individuals when moving goods for personal, family, household and other needs not related to the implementation of entrepreneurial activity when declaring goods;
5.2.6. the form of the act on the results of the joint reconciliation of the expenditure of the payer funds deposited to the account of the customs authority;
5.2.7. acts defining cases when customs payments can be secured by an insurance contract;
5.2.8. acts establishing the maximum amounts of one bank guarantee and the maximum amounts of all simultaneously valid bank guarantees issued by one bank or one organization for acceptance of bank guarantees by customs authorities in order to ensure payment of customs payments;
5.2.9. the procedure and conditions for including insurance organizations in the register of insurance organizations, insurance contracts of which may be accepted as security for customs payments;
5.2.10. form of the requirement for customs payments;
5.2.11. a form of a decision on the collection in an indisputable manner of customs payments at the expense of funds held in the payer's accounts with banks;
5.2.12. the procedure for controlling the customs value of goods and vehicles in conjunction with the Ministry of Economic Development and Trade of the Russian Federation;
5.2.13. the procedure for maintaining the state debt book of the Russian Federation and transferring information from the state debt book of the subject of the Russian Federation and the municipal debt book to the Ministry of Finance of the Russian Federation;
5.2.14. the procedure for the formation of the state registration number assigned to the issues of state and municipal securities and other debt obligations;
5.2.15. reports on the results of the issue of federal government securities;
5.2.16. standards for the disclosure of information on securities of constituent entities of the Russian Federation or municipal securities contained in the decision on the issue of securities of constituent entities of the Russian Federation or municipal securities and in the report on the results of the issue of these securities;
5.2.17. the application form for state registration of regulatory legal acts containing the conditions for the issue of government securities of constituent entities of the Russian Federation and municipal securities, as well as the form for submitting reports on the results of the issue of these securities;
5.2.18. conditions for the issue and circulation of federal government securities and decisions on the issue of individual issues of federal government securities;
5.2.19. limit compensation rates for the use of personal cars and motorcycles for business trips;
5.2.20. rates of expenses for the reception and servicing of foreign delegations and individuals by federal executive bodies, executive bodies of the constituent entities of the Russian Federation and federal institutions;
5.2.21. the procedure for conducting accounting and preparing financial statements;
5.2.22. the procedure for determining prices for precious metals, as well as products from them, purchased in the State Fund of precious metals and precious stones of the Russian Federation and sold from it;
5.2.23. an act on the procedure for accounting and storage of precious metals, precious stones, products from them and accounting for their production, use and circulation;
5.2.24. acts on regulation, control and supervision in the formation and investment of pension savings funds;
5.2.25. forms and deadlines for reporting lotteries;
5.2.26. requirements for financial stability of insurers, as well as forms of accounting and reporting of insurers;
5.2.27. acts establishing the security regime for premises (territories) used to carry out activities for the production of secure printing products, requirements for accounting for secure printing products, as well as technical requirements and conditions for the manufacture of secure printing products;
5.2.28. the rules of work and the composition of the expert commission to review the materials submitted for obtaining licenses for the manufacture of printing products protected from counterfeiting, including forms of securities, as well as for trading in these products;
5.2.29. normative legal acts on other issues in the established field of activity of the Ministry and the federal services subordinate to the Ministry, with the exception of issues whose legal regulation in accordance with the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation is carried out exclusively by federal constitutional laws, federal laws, regulatory legal acts of the President of Russia Federation and the Russian Federation;
5.3. carries out:
5.3.1. drawing up a draft federal budget;
5.3.2. approval and maintenance of the consolidated budget list of the federal budget;
5.3.3. communicating to the main administrators, administrators and recipients of the federal budget funds the indicators of the consolidated budget list in the form of notifications of budget appropriations, limits of budget commitments and amounts of financing;
5.3.4. accounting for operations on the cash execution of the federal budget, preparation and submission to the Government of the Russian Federation of reports on the implementation of the federal budget and the consolidated budget of the Russian Federation;
5.3.5. opening accounts at the Central Bank of the Russian Federation and credit organizations for accounting for federal budget funds and other funds in accordance with the legislation of the Russian Federation, establishment of account regimes for the federal budget;
5.3.6. opening and maintaining personal accounts of chief administrators, administrators and recipients of federal budget funds;
5.3.7. maintaining a consolidated register of the main managers, managers and recipients of the federal budget;
5.3.8. the organization of the distribution of income from the payment of federal taxes and fees between the levels of the budget system in accordance with the legislation of the Russian Federation;
5.3.9. managing in the established manner the means of the Stabilization Fund of the Russian Federation;
5.3.10. methodological guidance in the field of budget planning aimed at improving the effectiveness of budget expenditures;
5.3.11. methodological support of cash services by the federal treasury bodies of the budgets of the constituent entities of the Russian Federation and local budgets;
5.3.12. the organization of the main managers of the federal budget funds for monitoring the budget sector;
5.3.13. conclusion on behalf of the Russian Federation of agreements on the provision of state guarantees of the Russian Federation and agreements for securing regressive claims of the guarantor;
5.3.14. management in the established manner of the public debt of the Russian Federation;
5.3.15. maintaining the state debt book of the Russian Federation and accounting for information on debt obligations reflected in the respective debt books of the constituent entities of the Russian Federation and municipalities;
5.3.16. acting as an issuer of government securities;
5.3.17. state registration of conditions for the issue and circulation of state securities of the constituent entities of the Russian Federation and municipal securities;
5.3.18. ensuring the provision of budget loans and budget loans within the limit of funds approved by the federal law on the federal budget for the next financial year, and in the manner established by the Government of the Russian Federation;
5.3.19. in the prescribed manner, negotiating and signing on behalf of the Government of the Russian Federation multilateral agreements with debtors and creditors within the framework of the Paris Club;
5.3.20. the organization of the formation and use of the values \u200b\u200bof the State Fund of Precious Metals and Precious Stones of the Russian Federation;
5.3.21. approval of price lists for precious stones purchased in the State Fund of precious metals and precious stones of the Russian Federation and sold from it;
5.3.22. organization of the implementation of the international certification scheme for rough natural diamonds;
5.3.23. collection, processing and analysis of information on the state of state and municipal finances;
5.3.24. the organization of the transfer of intergovernmental transfers from the federal budget to the budgets of the constituent entities of the Russian Federation and municipalities;
5.3.25. coordination of decisions of the Pension Fund of the Russian Federation on the volume and structure of the placement of insurance premium funds;
5.4. conducts contests in the prescribed manner and concludes state contracts for placing orders for the supply of goods, performing work, rendering services for the needs of the Ministry, as well as for conducting research work for other state needs in the established field of activity;
5.5. summarizes the practice of applying the legislation of the Russian Federation and analyzes the implementation of state policy in the established field of activity;
5.6. performs the functions of the main manager and recipient of the federal budget funds provided for the maintenance of the Ministry and the implementation of the functions assigned to the Ministry;
5.7. organizes the reception of citizens, ensures timely and complete consideration of oral and written requests of citizens, the adoption of decisions on them and the sending of answers within the time period established by the legislation of the Russian Federation;
5.8. ensures, within its competence, the protection of information constituting a state secret;
5.9. provides mobilization training for the Ministry, as well as monitoring and coordinating the activities of the federal services under its jurisdiction for their mobilization training;
5.10. organizes vocational training for employees of the Ministry, their retraining, advanced training and internships;
5.11. interacts in accordance with the established procedure with state authorities of foreign states and international organizations in the established field of activity;
5.12. carries out, in accordance with the legislation of the Russian Federation, the acquisition, storage, recording and use of archival documents generated during the activities of the Ministry;
5.13. performs other functions in the established field of activity, if such functions are provided for by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation.
6. The Ministry of Finance of the Russian Federation with the aim of exercising powers in the established field of activity has the right:
6.1. request and receive in the prescribed manner the information necessary for making decisions on issues referred to the competence of the Ministry;
6.2. establish, in the prescribed manner, insignia in the established field of activity and reward them with employees of the Ministry and the jurisdiction of the Ministry of Federal Services, other persons engaged in activities in the established field;
6.3. involve in the established manner for the study of issues related to the field of activity of the Ministry, scientific and other organizations, scientists and specialists;
6.4. create coordination and advisory bodies (councils, commissions, groups, colleges), including interdepartmental ones, in the established field of activity;
6.5. establish, in the prescribed manner, print media for the publication of regulatory legal acts in the established field of activity and official announcements, the placement of other materials on issues within the competence of the Ministry and its subordinate federal services.
7. The Ministry of Finance of the Russian Federation in the established field of activity does not have the right to exercise control and supervision functions, as well as functions to manage state property, except in cases established by decrees of the President of the Russian Federation or resolutions of the Government of the Russian Federation.
The restrictions established by the first paragraph of this paragraph do not apply to the authority of the Minister for property management assigned to the Ministry on the basis of operational management, personnel matters and the organization of activities of the Ministry and its structural divisions.
When implementing legal regulation in the established field of activity, the Ministry is not entitled to establish the functions and powers of federal government bodies, government bodies of the constituent entities of the Russian Federation, local governments, and may not establish restrictions on the exercise of the rights and freedoms of citizens, the rights of non-state commercial and non-profit organizations, with the exception of cases where the possibility of introducing such restrictions by acts of authorized federal executive bodies is expressly provided for by the Constitution of the Russian Federation, federal constitutional laws, federal laws and issued on the basis of and in accordance with the Constitution of the Russian Federation, federal constitutional laws, federal laws acts of the President of the Russian Federation and the Government of the Russian Federation.
III. Organization of Activities
8. The Ministry of Finance of the Russian Federation is headed by a Minister appointed and dismissed by the President of the Russian Federation on the proposal of the Chairman of the Government of the Russian Federation.
The Minister of Finance of the Russian Federation is personally responsible for the fulfillment of the powers vested in the Ministry and the implementation of state policy in the established field of activity.
The Minister has deputies appointed and dismissed by the Government of the Russian Federation.
The number of Deputy Ministers is established by the Government of the Russian Federation.
9. The structural divisions of the Ministry of Finance of the Russian Federation are departments in the main areas of activity of the Ministry. Departments are included in departments.
10. The Minister of Finance of the Russian Federation:
10.1. distributes duties between his deputies;
10.2. approves the regulations on the structural divisions of the Ministry, on the territorial bodies of federal services subordinate to the Ministry;
10.3. in the prescribed manner appoints and dismisses employees of the Ministry;
10.4. decides in accordance with the legislation of the Russian Federation on public service issues related to the passage of the federal public service in the Ministry;
10.5. approves the structure and staffing of the Ministry within the framework of the payroll fund and the number of employees established by the Government of the Russian Federation, estimates of the costs of its maintenance within the limits of the appropriations approved for the relevant period provided for in the federal budget;
10.6. approves the annual work plan and performance indicators subordinate to the Ministry of Federal Services, as well as a report on their implementation;
10.7. submits to the Government of the Russian Federation, on the proposal of the heads of the ministries of federal services, draft regulations on federal services, proposals on the maximum number of federal services and the wage fund of their employees;
10.8. submits to the Government of the Russian Federation draft regulatory legal acts and other documents referred to in paragraph 5.1 of these Regulations;
10.9. gives instructions to the federal services subordinate to the Ministry and monitors their implementation;
10.10. cancels decisions contrary to federal law subordinate to the Ministry of Federal Services, unless otherwise specified by federal law;
10.11. appoints and dismisses on the recommendation of the heads of the Ministry of Federal Services deputy heads of federal services, heads of territorial bodies of federal services;
10.12. represents, in the established manner, employees of the Ministry and the jurisdiction of the Ministry of Federal Services, other persons carrying out activities in the established field, for awarding honorary titles and awarding with state awards of the Russian Federation;
10.13. issues orders of a normative nature, and on operational and other current issues of organizing the activities of the Ministry - orders of a non-normative nature.
11. Financing of expenses for the maintenance of the Ministry of Finance of the Russian Federation is carried out at the expense of the funds provided for in the federal budget.
12. The Ministry of Finance of the Russian Federation is a legal entity, has a seal with the State Emblem of the Russian Federation and with its name, other seals, stamps and letterheads of the established form and accounts opened in accordance with the legislation of the Russian Federation.
13. The location of the Ministry of Finance of the Russian Federation is Moscow.
Introduction 3
Structure of the Ministry of Finance of the Russian Federation 4
The main tasks, functions and rights of the Ministry of Finance 6
Powers of the Ministry of Finance in financial control 10
Conclusion 14
References 15
Introduction
The Ministry of Finance of the Russian Federation (Ministry of Finance of the Russian Federation) is the federal ministry of the Russian Federation, which ensures the implementation of a unified financial policy, as well as provides general guidance in the field of organizing finance in the Russian Federation.
In accordance with the Regulation on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 No. 329, the Ministry of Finance of Russia is the federal executive body that exercises the functions of formulating state policy and legal regulation in the field of budget, tax, insurance, and foreign exchange , banking, public debt, auditing, accounting and reporting, production, processing and circulation of precious metals alls and precious stones, customs payments, determining the customs value of goods and vehicles, investing funds to finance the funded part of the retirement pension, organizing and conducting lotteries, production and circulation of secure printing products, financial security of the civil service, counteracting the legalization of proceeds from crime, and the financing of terrorism.
Structure of the Ministry of Finance of the Russian Federation
In the 1990s The system of financial and credit authorities in the Russian Federation in connection with economic transformations has been substantially reorganized: new bodies appeared (the State Tax Service, later the Ministry of the Russian Federation for Taxes and Levies, the Federal Treasury, Gosstrakhnadzor, and commercial banks), the structure of the Ministry of Finance and the corresponding lower bodies was rebuilt.
Among these bodies, the Ministry of Finance of the Russian Federation stands out for the complex nature of its functions aimed at different aspects of the financial activities of the state. This state executive body ensures the implementation of a unified financial, budgetary and tax policy in Russia and coordinates the activities of other federal executive bodies in this area.
Carrying out its functions, the Ministry of Finance of Russia interacts with other executive bodies - federal, bodies of constituent entities of the Federation, local governments, as well as public associations and other organizations.
The Ministry of Finance of the Russian Federation is headed by a minister appointed and dismissed by the President of the Russian Federation on the proposal of the Prime Minister of the Russian Federation. The Minister is personally responsible for the fulfillment of the tasks assigned to the Ministry and the exercise of its functions. The Minister has 16 deputies appointed and dismissed by the Government of the Russian Federation.
A board is formed in the Ministry of Finance of the Russian Federation consisting of the Minister (chairman of the board), his deputies, heads of the State Tax Service of the Russian Federation and the State Customs Committee of the Russian Federation, as well as other senior employees of the central apparatus of the Ministry and other persons upon the recommendation of the Minister. Members of the collegium, except for persons who are members of its composition by post, are approved by the Government of the Russian Federation. The Board considers the main issues of financial, budget, tax and currency policy, as well as other most important issues of the Ministry. The decisions of the board are usually implemented by orders of the Minister. In case of disagreement between the Minister and the members of the board, the Minister makes the final decision, reporting the disagreements to the Government of the Russian Federation.
It should also be noted that the Ministry of Finance of Russia is allowed to have 20 departments in the central apparatus in the main areas of activity:
Department of Budget Policy;
Department of Tax Policy;
Department of Public Domestic Debt Management;
Department of industry financing;
Department of Intergovernmental Relations;
Monetary and Economic Department;
Department of the defense complex and law enforcement agencies;
Department of financing of the state apparatus;
Department of Accounting and Reporting Methodology;
Department of Law;
Department of Macroeconomic Policy and Banking;
Department of Insurance Supervision;
Department of External Debt;
Department of International Financial Organizations;
Department of State Financial Control;
Department of Audit Organization;
Information Technology Department;
Department of budget loans and guarantees;
Currency Control Department;
Department of Social Sphere and Science.
The main tasks, functions and rights of the Ministry of Finance
In accordance with the Regulation on the Ministry of Finance in the Russian Federation, to its main tasks include:
improving the budget system of the Russian Federation, the development of budget federalism;
development and implementation of a unified financial, budget, tax and currency policy in the Russian Federation;
concentration of financial resources in priority areas of socio-economic development of the Russian Federation;
development of the draft federal budget and enforcement in the prescribed manner of the federal budget; drawing up a report on the implementation of the federal budget and the consolidated budget of the Russian Federation;
development of government borrowing programs and their implementation in the prescribed manner on behalf of the Russian Federation;
management of state internal and external debt of the Russian Federation;
development and implementation of a single policy in the field of development of financial markets in the Russian Federation;
participation in the development and implementation of a unified policy in the field of formation and use of state resources of precious metals and precious stones;
development of a unified methodology for budgeting at all levels and reports on their implementation;
the implementation within its competence of state financial control;
providing methodological guidance for accounting and reporting (except for accounting and reporting with the Central Bank of the Russian Federation and credit organizations), as well as in accordance with the legislation of the Russian Federation, auditing in the Russian Federation (except for auditing in the banking system).
Functions of the Ministry of Finance of the Russian Federation consistent with its position as a federal financial management body of the country. They relate to the following areas:
public finance in general - participation in a comprehensive analysis of the country's economy and in the preparation of long-term and short-term forecasts of their development, determining the needs of state financial centralized resources, preparing proposals for the distribution of these resources between the federal budget and state federal extra-budgetary funds;
the state budget - organization of work on the preparation and enforcement of the federal budget, development of proposals on the standards for deductions from federal taxes, the amount of subsidies and subventions allocated to the budgets of the constituent entities of the Russian Federation, forecasting and preparation of the consolidated budget of the Russian Federation;
extrabudgetary state federal funds - preparation of proposals on the creation and use of targeted extrabudgetary funds, ensuring the financial performance of state federal extra-budgetary funds;
insurance - participation in the development and improvement of insurance activities in the country;
money turnover - development and implementation of measures to optimize commodity-money proportions and balance cash incomes and expenditures of the population, strengthen money circulation and purchasing power of the ruble, prepare proposals for improving the status of settlements in the national economy, in the main areas of the monetary policy of the Russian Federation, ensure the production of monetary funds tickets and metal coins;
state loan - issuing state internal loans of the Russian Federation, agreeing on the total volume and terms of issuing debt obligations of constituent entities of the Russian Federation, concluding agreements with the Central Bank of the Russian Federation on providing a loan to cover the federal budget deficit and other purposes;
financial market - development of proposals for the formation of the financial market, regulation of the securities market, registration of the issue of securities;
monetary relations - preparation of proposals for improving monetary, financial and credit relations with foreign countries and increasing the country's currency resources, participation in the development of financial conditions for contracts and agreements with foreign countries, monetary policy, proposals for the use of foreign currency, balance of payments forecast, formation of customs policy , organization of work on attracting foreign credit resources to the country's economy, servicing state external debt, participation in the regulation Development of the holiday of precious metals and stones;
financial control - control over the implementation of the federal budget and the use of funds of state federal extra-budgetary funds, over the use of foreign currency funds, investments, as well as certification on the audit of enterprises, associations, organizations and institutions, citizens engaged in independent entrepreneurial activity, licensing of audits;
organization of accounting and reporting - analysis of the consolidated financial statements of federal executive bodies, management of accounting and reporting of enterprises, organizations and institutions, regardless of their organizational and legal forms and subordination, establishment of accounting procedures and reporting on the implementation of the federal budget, budget estimates of budgetary institutions and organizations , the establishment of forms of accounting and reporting on the cash execution of the federal budget, budgets of constituent entities of the Russian Federation.
To fulfill its tasks and functions, the Ministry of Finance of the Russian Federation has the necessary rights , including:
arising from the functions of the preparation and execution of the budget and the control associated with this activity - receive from the state executive bodies of the Federation and its subjects, as well as enterprises, institutions, organizations, banks, regardless of their organizational and legal forms and subordination, the necessary materials, documents, accounting balances, reports, certificates, etc., to conduct documentary audits and checks, give binding instructions on how to eliminate identified violations;
on the application of enforcement measures in cases of violations of the established procedure - to limit, and if necessary, suspend the financing of enterprises, institutions and organizations, to recover in the prescribed manner from enterprises, institutions and organizations funds allocated from the federal budget or federal extra-budgetary funds that are used for other purposes, with a fine in the amount of the Central Bank discount rate RF; prohibit or suspend the issuance of securities by joint stock companies in violation of the law;
on regulating the ratio of income and expenses of the federal budget and the budgets of the constituent entities of the Federation in the process of their implementation and tax revenues to the federal budget - on behalf of the Government of the Russian Federation, conclude agreements with the Central Bank of the Russian Federation on the provision of a loan to cover the federal budget deficit and other purposes;
to issue loans from the federal budget if necessary to cover temporary cash gaps in the budgets of the constituent entities of the Federation with repayment of these loans within the budget year, to provide deferred and installment payments of taxes to the federal budget with a notification to the Ministry of Taxes and Duties.
Powers of the Ministry of Finance in financial control
The Ministry of Finance of the Russian Federation occupies an important place in the financial control system; it not only develops the country's financial policy, but also monitors its implementation.
Ministry of Finance carries out financial control behind:
targeted use of the federal budget and funds of state extra-budgetary and target budget funds;
income from property owned by the federal property;
income from lotteries registered in the Russian Federation;
ensuring the solvency of insurers;
the formation and preservation of the State Fund of Precious Metals and Precious Stones in the Russian Federation;
use and storage of precious stones by organizations and transactions with them;
expenses related to state internal and external debt;
quality of audits.
In this regard, the Ministry of Finance of the Russian Federation has the right to conduct comprehensive audits and thematic checks of the receipt and expenditure of federal budget funds, extra-budgetary funds and other federal funds, to carry out documentary audits and audits of financial and economic activities on instructions from law enforcement agencies.
To fulfill the control powers, the Ministry of Finance of Russia has the right to request the necessary materials for budgetary and extra-budgetary funds and apply impact measures according to the results of control - when establishing facts of misuse, collect them with a fine; to limit, suspend and stop financing organizations in case of violation of financial discipline. At the same time, the Ministry of Finance is authorized to provide deferrals and installments for tax payments to the federal budget.
It should be noted that the control powers of the Ministry of Finance of the Russian Federation extend to financial resources only at the federal level. In cases where the activity of the executive bodies of power of the constituent entities of the Federation is checked, its control functions should not go beyond this framework. This approach is due to the principle of independence of the budgetary structure in the Russian Federation, independence of the financial activities of the constituent entities of the Federation and local authorities within the limits established by law, their responsibility for the formation and use of their financial resources.
However, taking into account the Budget Code, we note that the Ministry of Finance is entrusted with the implementation of financial control over the execution of the budgets of the constituent entities of the Russian Federation and local budgets, if the constituent entity of the Russian Federation receives assistance in the amount of over 50% of its consolidated budget expenditures. An audit is appointed and the budget of the subject of the Federation is transferred under the control of the Ministry of Finance and in cases where the subject is not able to provide service and repayment of its debt obligations.
Financial control is carried out by all structural units of the Ministry of Finance of the Russian Federation according to their competence. However, the Ministry of Finance has in its structure and special units designed specifically for financial control: the Department of State Financial Control and Audit, the Department of Insurance Supervision. He is in charge of the Federal Treasury, Assay Chamber and other bodies.
Department of State Financial Control and Audit created on the basis of a decree of the Government of the Russian Federation on the basis of several abolished structural divisions of the Ministry of Finance of Russia, including the control and audit department and the Department of audit organization.
IN tasks This Department includes control over:
execution of the federal budget and the budgets of federal extra-budgetary funds,
organization of monetary circulation,
using credit resources,
the state of internal and external debt, state reserves,
providing tax incentives and benefits.
The Department of State Control and Audit organizes and conducts audits and inspections independently and with the involvement of territorial switchgear; controls the use of federal funds, including in foreign currency; organizes quality control of the conduct of audits by auditors and audit organizations.
In case of violations of the use of federal funds spent illegally or for other purposes, the funds, as well as income from their use, as directed by the Department, shall be reimbursed within one month after the detection of violations.
Territorial control and audit bodies I carry out subsequent financial control in the territory of the corresponding subject of the Russian Federation. In particular, they:
control the targeted use of the federal budget and state extra-budgetary funds;
carry out documentary audits and checks of the financial and economic activities of organizations of any form of ownership according to motivated decisions of law enforcement agencies;
in some cases, on a contractual basis, audits and checks of the receipt and expenditure of the budgets of the constituent entities of the Russian Federation and local budgets are conducted;
control the timely elimination of violations in the financial and economic activities of organizations audited by the management, as well as their compensation for damage caused, etc.
The territorial control and audit bodies of the Ministry of Finance of Russia have right:
check in audited organizations cash, accounting and other documents;
receive explanations from officials of the audited organizations;
receive from the government and local governments, as well as organizations, the data necessary to carry out their functions;
send proposals on the suspension and termination of financing of audited organizations in case of facts of misuse of budget funds, as well as their failure to submit accounting documents related to the use of these funds;
raise the question of the removal from work of officials responsible for violations, transfer materials of inspections and audits to law enforcement agencies, etc.
Organs federal treasury , which are subordinate to the Ministry of Finance, along with other functions, carry out control aimed at the execution of the federal budget and the use of funds from state extra-budgetary funds.
To this end, the Main Department of the Federal Treasury:
organizes control over the receipt and use of extrabudgetary funds;
organizes and carries out consolidated accounting of operations on the movement of funds from the federal budget and state extra-budgetary funds;
organizes and collects and analyzes information on the state of the federal budget, the budgets of the constituent entities of the Russian Federation and state extra-budgetary funds.
Bodies of the Federal Treasury by constituent entities of the Russian Federation, by city, city district:
control the timeliness of transactions with the funds of the federal budget and state extra-budgetary funds, as well as the intended use of these funds;
transfer to law enforcement authorities materials on the facts of violations for which criminal liability is provided, etc.
In order to exercise control, the financial treasury is endowed with the following rights:
check cash documents, accounting registers, reports, plans, estimates and other documents related to the crediting, remittance and use of federal budget funds;
receive from financial institutions information on the status of accounts of enterprises and institutions using the federal budget and state extra-budgetary funds;
to suspend operations on the accounts of organizations using the funds of the federal budget and state extra-budgetary funds;
to seize on the basis of a written decision of an official of the treasury body documents evidencing violations of budget discipline;
to impose a fine on credit organizations in case of untimely execution of payment documents by them for transferring funds to the federal budget;
recover in an indisputable manner money used for other purposes.
Organ functions State Insurance Supervision also limited to a special area - insurance activities. They are carried out in order to ensure compliance with the requirements of the legislation of the Russian Federation on insurance, development of insurance services, protection of the rights and interests of participants in insurance relations.
An important place in their functions is occupied by the preliminary control carried out by them in the process of issuing licenses for insurance activities. According to the results of the current and subsequent control, they have the right to suspend, restrict the license or revoke it.
Conclusion
Analysis of the study of the views and opinions of scientists and trainees in the field of financial law allows us to make the following conclusion:
Financial control is one of the most important levers of managing the financial system and is currently undergoing major changes. These changes also affect the control system.
Among the whole variety of bodies exercising financial control, the Ministry of Finance of the Russian Federation stands out, which not only develops the financial policy of the country, but also monitors its implementation.
First of all, the Ministry of Finance exercises control in the process of developing the federal budget, controls the receipt and expenditure of budgetary funds and funds of federal extra-budgetary funds, participates in currency control, and also controls the direction and use of public investments.
Financial control is carried out by all structural units of the Ministry of Finance of the Russian Federation. So, the treasury bodies are called upon to implement the state budget policy, to manage the process of execution of the federal budget and other powers; State insurance supervision bodies exercise control in insurance activities.
The Ministry of Finance carries out its activities in collaboration with other federal bodies of executive power, bodies of executive power of subjects, local governments, public associations and other organizations.
Bibliography:
Finances: a textbook for universities / Under. Ed. Prof. L.A. Drobozinoy - M., 2006
Nachinkin D. - “The evolution of the treasury service in Russia” / “Finance”, 2002
Minfin.ru Official website of the Ministry of Finance
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Kolpakova G.M. Finance. Money turnover. Credit: textbook. allowance 2nd ed., revised and ext. / G.M. Kolpakova. - M.: Finance and Statistics, 2006
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Each of the ministries of the Russian Federation is a complex system that performs strictly defined functions, endowed with specific powers and rights. Something here will be unifying, something - to qualitatively distinguish between such institutions. Let us consider in more detail in the article Ministry of Finance. This is the main topic. We will determine his powers and rights, touch upon the functions of the Minister of Finance, consider the legal acts that this government institution adopts.
Definition
That the Russian Federation (according to the current legislation) is an executive federal government body that implements the functions of policy development, legal and regulatory regulation in the areas of tax, budget, banking, insurance, and foreign exchange policies. And also in the areas of:
- public debt;
- accounting and reporting activities;
- audit;
- destination customs value of vehicles, goods;
- processing and circulation of precious stones and metals;
- investing finance for the funded part of pension payments to citizens;
- production and subsequent turnover of secure printing products;
- organization and conduct of various lotteries;
- counteracting the legalization of profits derived from crime;
- financial security of civil service;
- countering the financing of terrorism.
Coordination and control
Russian is a state body that coordinates and supervises the work of the following federal institutions:
- Tax service.
- Financial and budget supervision service.
- Insurance Supervision Service.
- Treasury Department.
- Financial Monitoring Service.
- Customs service (control over the implementation of a number of regulatory and legal acts on the following issues: collection and calculation of customs duties, determination of the customs value of both goods and transport).
Interaction
It is important to note that the Ministry of Finance of the Russian Federation carries out its work in collaboration with other executive authorities of the federal level, executive authorities of the constituent entities of the Russian Federation, local government, forms of public associations and other organizations.
Leadership in Activities
Russian is a government agency that is guided in its daily work by the following:
- Constitution of the Russian Federation.
- Constitutional federal laws.
- Federal laws.
- Acts of the President of the Russian Federation.
- Decisions of the Russian Government.
- International treaties of the Russian Federation.
- Regulations on the Ministry of Finance of the Russian Federation.
Powers of the Ministry of Finance
Let's move closer to the activities of the domestic Ministry of Finance. It embodies the following powers:
- Submits for consideration of the Government draft regulatory and legal acts, federal laws and other bills that require a decision of the Government of the Russian Federation. These are questions on the areas of competence of the Ministry, the areas of competence of its subordinate services, draft work plans and forecast summaries of its activities.
- Based on and in the framework of the implementation of the Constitution of the Russian Federation, federal laws, acts of the President and the Government of the Russian Federation, the Ministry of Finance independently adopts a number of regulatory acts.
Acts adopted by the Ministry
What applies to these regulations? The following stand out here:
- The procedure for the formation of various reports on the implementation of the budget of the Russian Federation, the budgets of a number of state extra-budgetary funds, the treasury of the budget system of the country, as well as the consolidated budget of the state.
- The procedure for maintaining the budget summary list of the budget of the Russian Federation.
- The procedure for using the budget classification of the Russian Federation.
- Settlement form for taxes and tax returns, the procedure for filling out these documents.
- The form of an incoming customs order (on the basis of this paper, customs duties are paid, as well as taxes are deducted by individuals when they move any goods for family, personal, household and other needs not related to entrepreneurial activity).
- The form of the act on the results of the joint reconciliation of the expenditure of the payer's financial resources that were deposited to the account of the customs authority.
- Acts that determine the cases when the deduction of customs payments is provided by the insurance contract.
- Acts that establish the longest term of one bank guarantee and the largest amount of all bank guarantees acting simultaneously, which are issued by one bank for the purpose of acceptance by customs organizations of these guarantees for payment of customs payments.
- The procedure, as well as the conditions for including insurance institutions in the state register of insurance organizations, whose contracts may be adopted to ensure customs payments.
- The form of the requirement to pay deductions to the customs authorities.
- The decision form in the indisputable manner of collecting customs payments from the funds available on the payer's accounts in banking organizations.
- The procedure for controlling the customs value of both goods and transport (together with another Ministry for Economic Development and Trade).
- The procedure for maintaining the state debt book of the Russian Federation and the transfer to the Ministry of Finance of the Russian Federation of data from both the state and municipal debt books of the Russian Federation.
Ministry Rights
All orders of the Ministry of Finance are given only within the framework of the rights granted to this state body. In order to exercise the above powers in its field of activity, the Ministry of Finance is vested with the following rights:
- To request and receive, upon request, in the established manner, the information necessary for the adoption of questions. falling within the competence of the ministry.
- To establish, according to the established procedure, the insignia of certain areas of activity, to reward them both employees of the Ministry of Finance, and employees under the authority of this institution of federal services, and other persons carrying out their activities in this area.
- In the prescribed manner, to study issues and problems related to the field of activity of the ministry, scientists, scientific organizations and other specialists.
- Create advisory and coordination bodies (groups, councils, commissions, boards), including interagency.
- To establish, in accordance with the established procedure, mass media for the further publication of normative and legal acts in the area of \u200b\u200bdirect activity of the ministry, official announcements and other communications, the topic of which is related to the field of activity of the Ministry of Finance and its subordinate services.
Minister of Finance
We talked about the activities of the financial ministry, its rights and powers. It will be important to learn about the work of the main person here.
The Ministry of Finance of the Russian Federation is headed by a minister appointed to this post and dismissed from it by order of the Russian President, on the proposal of the Prime Minister.
It is he who bears personal responsibility for the Orders of the Ministry of Finance of the Russian Federation, for the fulfillment of the powers vested in this state body, for the implementation of state policy in the field of activity of the Ministry of Finance.
The minister must have deputies who are appointed to their posts and dismissed by the Government of the Russian Federation. It also establishes the permissible number of deputies of the Minister of Finance.
Minister's Responsibilities
We now turn to the list of duties of the head of the Ministry of Finance of the Russian Federation, fixed at the legislative level:
- Distribute their responsibilities among their deputies.
- To approve the regulations on structural divisions of the Ministry of Finance, as well as on territorial branches of federal services subordinate to the ministry.
- In the manner prescribed by law, appoint and dismiss employees of the Ministry.
- To solve (in full compliance with the legislation of the Russian Federation on public service) issues related to civil service in the Ministry of Finance.
- Approval of the structure, staffing of the Ministry (but only within the framework established by the Government of the Russian Federation), salary funds and the number of employees, cost estimates for its (fund) maintenance (but only within the limits of the allocations established for the year, which are allocated for the budget of the Ministry of Finance).
- Approval of annual work plans, as well as performance indicators for services subordinate to the Ministry and reports on their implementation.
- Submission to the Government of the Russian Federation, on the proposal of the heads of the federal services subordinate to the Ministry of Finance, of various draft provisions on these services, proposals on the permissible number of their staff, and wage funds for employees.
- Submission to the Russian Government for consideration of draft normative, legal acts and other documents listed in the subheading “Powers of the Ministry of Finance”.
- Submission of instructions to the federal services subordinate to the Ministry of Finance, control over their implementation.
- Cancellation of decisions of federal services that are subordinate to the Ministry of Finance, which are contrary to federal law (unless federal law introduces a different procedure for canceling such decisions).
- Appointment and dismissal on the proposal of the federal services subordinate to the Ministry, their deputy heads, and also the heads of territorial services.
- Representation in accordance with the established procedure of both employees of the Ministry and employees of departments subordinate to the Ministry of Finance for awarding honorary titles, as well as rewarding them with state awards.
- Issue of letters of the Ministry of Finance, publication of orders with a normative character. Issuing orders of a non-normative nature on operational and other current issues of a state body.
Regional ministries
The Ministry of Finance of the region is a subject executive authority vested with legislation and functions in a specific field of activity. Within its competence, it carries out coordination and control of the work of state authorities of a certain area, state extra-budgetary, territorial bodies, and local government structures.
What then is the ministry of finance of the region, republic, autonomous region? A government body with the same powers, but carrying out its activities within these entities.
Powers of regional ministries
The ministries of finance of the region have a wide range of powers in the following areas of the subject's life:
- Administrative and organizational.
- Public debt management.
- Budget accounting and reporting, financial control.
- Budget execution.
- Budget planning.
The main tasks of regional structures
Regional ministries of finance are working on the following main tasks:
- Development and subsequent implementation of a unified budget policy in the region.
- The development of the draft budget of the subject and the organization of its implementation in the prescribed manner.
- Development and subsequent implementation of domestic borrowing programs.
- Concentration of finance on the priority areas of social, economic development of the subject.
- Participation in the development of projects to attract credit resources to the subject.
- General improvement of the budget process in the region.
- Implementation of financial control within their own authority.
The Ministry of Finance of the Russian Federation is a very complex structure with many divisions. The ministry has clear powers, which it is obliged to exercise only within the limits of rights approved by law. The biggest responsibility for decisions made, regulations, legal documents lies with his chapter.
The Ministry of Finance of the Russian Federation is a federal authority executive powerensuring the implementation of a unified financial, budget, tax and currency policy in the Russian Federation and coordinating the activities of other federal executive bodies in this area.
The Ministry of Finance of the Russian Federation carries out its activities in collaboration with other federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local authorities, public associations and other organizations.
The main tasks of the Ministry of Finance are:
1. Improving the budget system of the Russian Federation, the development of budget federalism.
2. Development and implementation of a single financial, budget, tax and currency policy in the Russian Federation.
3. The concentration of financial resources in the priority areas of socio-economic development of the Russian Federation.
4. Development of the draft federal budget and its implementation, preparation of a performance report.
5. Development and implementation of government borrowing programs, management of the state internal and external debt of the Russian Federation.
6. Development and implementation of a single policy in the development of financial markets in the Russian Federation.
7. Implementation of state FC within its competence.
8. Providing methodological guidance on accounting and reporting (except for accounting and reporting at the Central Bank of Russia and credit organizations), as well as in accordance with the legislation of the Russian Federation, audit in the Russian Federation (except for audit in the banking system).
Functions of the Ministry of Finance of the Russian Federation:
- Prepares proposals and implements measures to improve the budget system of the Russian Federation, the development of budget federalism and the mechanism of inter-budget relations with the constituent entities of the Russian Federation.
- Participates in the prescribed manner in the development of forecasts of socio-economic development of the Russian Federation for the long, medium and short term.
- Participates in the development and implementation of measures for financial recovery and structural adjustment of the economy.
- Participates in the preparation of proposals on the main areas of the monetary policy of the Russian Federation, improving the status of settlements and payments in the economy.
- Participates in the formation and implementation of a single price policy.
- Participates in the preparation of federal targeted programs and ensures their financing from the federal budget.
- Develops draft federal budget and forecast consolidated budget of the Russian Federation.
- Executes within its competence the federal budget, draws up a report on the implementation of the federal budget and the consolidated budget of the Russian Federation.
- Improves methods of budget planning and the procedure for budget financing, provides methodological guidance in this area.
- Carries out, with the participation of the Central Bank, the state policy in the field of issue and placement of government securities.
- Registers the issue of securities.
- Carries out, together with the Central Bank, operations to service state internal and external debt.
- Prepares proposals to improve foreign exchange, financial, credit and customs relations with foreign countries.
- Establishes the procedure for conducting accounting and reporting on the implementation of the federal budget, budget estimates of budgetary organizations.
- Establishes accounting and reporting forms for the cash execution of the federal budget and the budgets of the constituent entities of the Russian Federation.
- Carries out certification of auditors and licensing of audit activities (except for audit in the banking system).
- Carries out documentary audits and checks of the financial and economic activities of the organization on the instructions of law enforcement agencies, etc.
The Ministry of Finance of the Russian Federation has the right:
1. To request in the prescribed manner from the federal executive bodies and public authorities of the constituent entities of the Russian Federation, the materials necessary for:
· Development of the draft federal budget;
· Calculation of the forecast of the consolidated budget of the Russian Federation;
· Compilation of a report on the implementation of the federal budget;
· Compilation of a report on the execution of the consolidated budget as a whole for the Russian Federation and analyzes of the consolidated budgets of the constituent entities of the Russian Federation.
2. Request from the federal bodies of state power and bodies of state power of the constituent entities of the Russian Federation and organizations the data necessary for monitoring the targeted spending of federal budget funds.
3. To conduct, jointly with the Ministry of Economy of the Russian Federation, an examination of technical and economic projects provided as a basis for allocating funds for investments.
4. Limit, suspend, and, if necessary, terminate, in accordance with the legislation, financing of the federal budget of the organization upon detection of facts of their misuse of the funds of the federal budget, and also of failure to provide them with reports on the expenditure of previously received funds within the established time frame.
5. To recover in the prescribed manner from organizations the funds of the federal budget spent by them not for their intended purpose with the imposition of financial sanctions.
6. To issue, in cases stipulated by the legislation of the Russian Federation, loans from the federal budget to the subjects of the Russian Federation to cover temporary cash gaps.
The Ministry of Finance of the Russian Federation is headed by the Minister, appointed to the post and dismissed by the President of the Russian Federation on the proposal of the Prime Minister of the Russian Federation.
The Ministry of Finance of the Russian Federation issues, within its competence, on the basis of the legislation of the Russian Federation, orders, instructions and other regulatory legal acts.
A board is formed in the Ministry of Finance of the Russian Federation consisting of the Minister (Chairman of the board), his deputies, the Minister of the Ministry of Taxes and Levies of the Russian Federation and the head of the State Customs Committee of the Russian Federation, as well as other senior employees of the centralized apparatus of the Ministry and other persons on the proposal of the Minister.
The members of the collegium, except for those who are members of its composition, are approved by the Government of the Russian Federation. The Board considers the main issues of financial, budget, tax and currency policy, as well as other most important issues of the Ministry.
The decisions of the board are usually implemented by orders of the Minister. In case of disagreement between the Minister and the members of the board, the Minister makes the final decision, reporting the disagreements to the Government of the Russian Federation.
To consider the urgent problems of the theory of finance, the questions of introducing into practice the achievements of science, a scientific council is created at the Ministry of Finance of the Russian Federation, composed of scientists and experts in the field of finance, credit and money circulation.
Financing of the costs of maintaining the central apparatus of the Ministry of Finance of the Russian Federation and its territorial bodies is carried out at the expense of the funds provided for in the federal budget for state administration.
Makhachkala
Plan:
1. The general concept of financial management. Financial management bodies
2. Tasks and functions of the Ministry of Finance of the Russian Federation
3. Powers and rights of the Federal Treasury
4. Tasks of the Accounts Chamber of the Russian Federation
5. Functions of the Federal Tax Service
6. Functions of the Federal Customs Service
7. Powers of the Federal Service for Financial and Budgetary Supervision
8. Powers of the Federal Financial Monitoring Service
General concept of financial management. Financial management bodies.
Management is a combination of techniques and methods of targeted impact on an object to achieve a specific result.
The financial management system in a modern market economy is an interconnected set of measures, tools, and financial institutions that ensure the stable and effective functioning of the financial system as a whole and its individual links, contributing to the development of the real sector of the economy and the solution of social problems
As objects of financial management are various types of financial relations that may arise at different levels of the financial system: public finance; municipal finance; finances of business entities; household finance
The subjects of management are special services, bodies, units of various management objects, called the financial apparatus
At the national level, the financial management apparatus includes legislative and executive bodies. In the Russian Federation, these include the Federal Assembly, the President of the Russian Federation, the Government of the Russian Federation, relevant federal executive authorities (the Ministry of Finance, the Federal Tax Service, the Federal Service for Financial Markets, the Federal Customs Service and others).
At the level of state and municipal entities, the financial management apparatus includes the relevant bodies of representative (for example, the legislative assembly of the subject) and executive authorities.
At the level of business entities, the financial management apparatus is determined by its legal form and constituent documents.
At the household level, the subjects of management are the households themselves.
General management of the financial system is carried out by the highest authorities and administrations (President of the Russian Federation, Federal Assembly, Government of the Russian Federation).
The functions of managing the financial system and financial control are assigned to the following bodies:
1) the Ministry of Finance of the Russian Federation;
2) The Federal Treasury of the Russian Federation;
3) The Federal Tax Service of the Russian Federation;
4) Accounts Chamber of the Russian Federation;
5) The Central Bank of the Russian Federation;
6) Customs and other government agencies.
Tasks and functions of the Ministry of Finance of the Russian Federation
To the main tasks Ministry of Finance of the Russian Federation include:
Improving the budget system and developing budget federalism;
Development and implementation of a unified financial, budget, tax and currency policy in the Russian Federation;
Concentration of financial resources on priority areas of socio-economic development;
Development of a draft federal budget and enforcement of the federal budget; drawing up a report on the implementation of the federal budget and the consolidated budget of the Russian Federation;
Implementation of state financial control;
The Ministry of Finance of the Russian Federation performs the following main functions:
Prepares proposals and implements measures to improve the budget system of the Russian Federation, the development of budget federalism and the mechanism of inter-budget relations with the constituent entities of the Russian Federation;
Participates in the development of forecasts of socio-economic development for the long, medium and short term;
Participates in the development and implementation of measures for financial recovery and structural adjustment of the economy, supporting and protecting the interests of domestic producers of goods, performers of work and services;
Participates in the preparation of proposals in the main areas of credit, monetary policy, improving the state of settlements and payments in the economy, in the formation and implementation of a unified price policy, in the preparation of federal targeted programs, provides funding from the federal budget
Develops draft federal budget and consolidated budget forecast of the Russian Federation; executes the federal budget, draws up a report on the implementation of the federal budget and the consolidated budget of the Russian Federation; exercises control over the targeted use of federal budget funds;
Prepares proposals and implements measures aimed at improving the structure of public spending;
Develops together with the Ministry of Taxes and Duties of the Russian Federation and other federal executive bodies proposals on tax policy, development of tax legislation and improvement of the tax system;
Participates in the development of proposals on the establishment of customs tariff rates and the procedure for levying customs duties;
Carries out with the participation of the Bank of Russia state policy in the field of issue and placement of government securities;
Prepares proposals for improving foreign exchange, financial, credit and customs relations with foreign countries;
Develops jointly with the Ministry of Economy of the Russian Federation draft programs of state external borrowing, organizes work to attract foreign loans to the country's economy;
Participates in the work on the repayment of loans to foreign countries, takes the necessary measures to fulfill the obligations of the Russian Federation under credit agreements with foreign countries and international financial organizations;
Participates in the formation of the State Fund of Precious Metals and Precious Stones of the Russian Federation, provides replenishment, sorting, evaluation, accounting and preservation of precious metals, precious stones and products;
Establishes the forms of accounting and reporting on the cash execution of the federal budget, budgets of the constituent entities of the Russian Federation;
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