Budget and the budgetary system of the Russian Federation

Role and importance of the state budget in the national economy in a market economy. Revenues and expenditures of the state budget, their balance and execution problems. Intergovernmental relations: current situation, problems and their solutions.

Рубрика Финансы, деньги и налоги
Вид дипломная работа
Язык английский
Дата добавления 26.01.2014
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Contents

Introduction

1. Role and importance of the state budget in the national economy in a market economy

1.1 Concept and features of the budget and the budget system of the Russian Federation

1.2 Budget classification and its role in the cash budget execution

1.3 Revenues and expenditures of the state budget, their balance and execution problems

2. Characteristics of individual budget levels system

2.1 Federal budget

2.2 Budgets of the Russian Federation

2.3 Local Budgets

2.4 Intergovernmental relations: current situation, problems and their solutions

3. Conditions of education and ways deficit reduction

Conclusion

References

Introduction

budget economy revenues expenditures

The object of the thesis is the budget system and the problems of implementation of budgets at various levels in the Russian Federation.

The relevance of the theme chosen for the study is of paramount importance for the functioning of the budget of the national economy, in its formation and execution, the regulatory role in the use of GDP.

The purpose of this study is an attempt to analyze the reasonableness of budget planning and financing of the state budget at the macro and micro levels.

To achieve this goal it is necessary to solve a number of specific objectives:

- Explore the basic features and principles of the budget system of the Russian Federation in market conditions;

- To understand the sources of formation of tax and non-tax revenues of the revenue budgets of different levels;

- To open opportunities to optimize revenue and expenditure of the state budget;

- To consider the budget classification and its use under the cash budget execution through RCCs banks;

- To characterize the individual links of the budget system (budgets territories as the main financial base of local government) and to reveal the problems of fiscal federalism;

- Examine the conditions of a possible budget deficit and its financing methods;

- Consider the notion of public debt, its size and the situation with maturity in Russia.

Goals and objectives defined its composition. Diploma thesis co-worth of the following parts:

- Introduction, which defines the object of study, describes the objectives, tasks and composition course work;

- The theoretical part, which sets out the conceptual mechanism of budget categories;

- Case study, which are characterized by the budgets of different levels using digital material, revealed problems of intergovernmental relations;

- Recommendatory part, which contains the conditions of the budget deficit and its financing methods, analyzed the value of government debt dynamics for a number of years and the ways of his maturity.

- Conclusion containing general conclusions and suggestions for the whole work;

- References 18 names of sources used.

As the initial information base materials involved theoretical studies of various authors, textbooks and teaching aids, statistical material, the budget law for the next fiscal year (federal, regional and local).

It seems that this research may have some practical value.

1. Role and importance of the state budget in the national economy in a market economy

1.1 Concept and features of the budget and the budget system of the Russian Federation

Central place in the system of public finance takes the state budget - which has the force of law of the state financial plan for the current financial year. Budget Code of the Russian Federation determines the budget as "a form of education spending and fund of funds, intended for financial support tasks and functions of state and local government" [3, p. 32]. Thus, accumulating using state budget funds, the state through financial mechanisms provides fulfillment of its public policy, economic and social functions, namely the state apparatus, the army, law enforcement, the implementation of social programs, the implementation of the priority tasks of economic and so etc. It should be noted that the budget, as a fund of funds, in solid form never exists because revenues as they seek to cover the costs. He is the only plan of national education and the use of fund of funds, ie, revenues and expenditures of the state, agreed with each other, both in volume and in terms of income and use.

As a rule, the existing forms of government and the relationship between members of society and define features of the financial system. In countries with a socialist economy into force monopoly of state ownership of the means of production and the availability of a powerful state apparatus, its main objective was to serve the needs of the government. Public finance subjugated and funds of enterprises and organizations, and even savings.

Changes in the Russian economy and its political system that occurred in the early 90s, caused a major change in its financial mechanism. The emergence of new forms of ownership, new entities has resulted in changes in the system of cash receipts and expenditures, financial flows became possible to regulate mainly indirect methods. One of the main directions of reforming public finances was the dismemberment of a single budget into three separate parts: the federal budget and the budgets of the federal and local budgets. This was an important step towards the democratization of financial relations. In the same direction acted transition to taxes as the main method of providing budget revenues, abolition of the monopoly on foreign trade and monetary relations, privatization of state property, etc. All this has led to fundamental changes in the budget system of the Russian Federation, and its budget structure.

Budget Code provides the following definition: "Fiscal System - based on economic relations and the political system of the Russian Federation, regulated by the law collection of the federal budget, regional budgets, local budgets and extra-budgetary funds" [3, Article 6]. The budget unit is commonly understood as the organization of the budget system and the principles of its construction.

Organizational structure of the budget system depends entirely on the form of government. The budget system of unitary states includes two levels: the state budget and local budgets. The states with a federal structure, along with federal and local budgets are allocated budgets of subjects of federation (states in the U.S., Brazil, India, land in Germany; republics, provinces and autonomous regions in Russia). However, even in unitary and federal states budgets at lower levels are not included in the budgets of higher levels.

Thus, the budget system of Russia, as a federal state composed of three levels:

· first level - the federal budget of the Russian Federation and bureaux d Zhety state funds;

· second level - regional budgets (budgets 89 - 21 and the Republican budget ican, 55 provincial and regional budgets, 10 district budgets of autonomous regions, autonomous Jewish region budget, municipal budgets in Moscow and St. Petersburg) and budgets Terry rial state funds;

· third level - local budgets (about 29,000 urban Rayo n tion and village budgets).

Aggregate budgets of all levels form the consolidated budget. Consolidated budget as determined by the Budget Code of the budgets of all levels in the relevant territory [RF BC, p. 6].

Consolidated regional budget account budget of the subject and the budgets within its municipal territory. Consolidated budget can be represented by the following scheme:

Fig. 1 Scheme of the consolidated budget

Consolidated budget of the Russian Federation - is the federal budget and the consolidated budgets of all federal subjects. Consolidated budgets allow you to get a complete overview of all revenue and expenditure of the region or the country as a whole, they are not approved and are used for analytical and statistical purposes.

Principles of the budget system

Budget Code in Sec. 5 cl e legislated following principles of the budget system of the Russian Federation:

· unity of the budget system of the Russian Federation;

· distinction between income and expenditure levels of government;

· independence of budgets;

· Complete reflection of income and expenditure budgets, state budgets have gifts extra-budgetary funds;

· balancing the budget;

· Efficient and economical use of budgetary funds;

· overall (total) cost budgets;

· publicity;

· reliability of the budget;

· targeting and targeted nature of the budget.

The principle of unity of the budget system means unity framework, monetary system, forms the budget documentation, unity in n ciples of the budget process, sanctions for violations of Legislative and budgetary ment, as well as a uniform procedure for financing the budget, a uniform procedure for financing the budgets of all levels bureaux d budget system, accounting of the federal budget, regional budgets and local budgets.

Principle of distinction between income and expenditure levels bureaux d budget system means implementation of relevant types of income (fully or partially) and authority for expenditures for public authorities of the Russian Federation, its subjects, the local authorities.

The principle of independence of budgets means:

- The right of legislative bodies and local authorities at every level of the budget system to independently carry out the budget process;

- Availability of own sources of budget revenues at each level;

legislative strengthening regulatory revenue budgets, full of mochy income generating respective budgets;

- The right of public authorities and local self-governance of himself in accordance with the laws of objectified e lyat directions of spending respective budgets and sources of financing deficits n ing of the respective budgets;

- Prevention of seizure of proceeds received further the implementation of laws (decisions) on the budget, the excess of receipts over expenditure budgets and the amount of savings on expenditures budgets;

- Prevention of compensation from the budgets of other levels of losses in income and complementary and enforcement expenses incurred during the execution of the laws (decisions) on the budget, except in cases specified by law.

The principle of completeness accounting for budget revenues and expenditures, budgets gosudars t governmental budget funds means that all income and expenses budgets, extra-budgetary funds and certain other law required income to be reflected in the budget, extra-budgetary funds is mandatory and in full. All state and local government spending to be financed by budgetary funds, extra-budgetary funds accumulated in the budget t tion system of the Russian Federation.

The principle of a balanced budget means that the amount budgeted expenditure must match the total amount of budget revenues and income from financing sources d e deficit. In drawing up, approval and execution of the budget authorities must proceed from the need to minimize the size of the budget deficit.

The principle of efficiency and economical use of budgetary funds means that the formulation and execution of budgets KJV l nomochennye organs and recipients of budget funds must come from neo b need to achieve the desired results using smaller and on the amount of funds or the best results with and with using a certain amount of budget means.

General principle (total) cost means that all costs should be borne by the budget the total amount of budget revenues and post n tions of deficit financing sources. Revenues and earnings may not be linked to specific budget expenditures except earmarked budget funds, as well as in the case of centralization of the budgets of other levels.

The principle of transparency means mandatory and wrought published in the press of the approved budgets, performance reports, completeness of information on the implementation of budgets, the availability of other information, I necessarily about openness to the public and media procedures consideration and action on the draft budgets, including the areas of disagreement within Representat-collision and body or between the executive and legislative authorities.

The principle of reliability budget means reliable indicators of social and economic development of the territory concerned, and realistic calculation of revenue and expenditure.

The principle of targeting and targeted nature of budget means that budget funds are allocated in order of budget with specific directions of their designation to finance specific purposes.

1.2 Budget classification and its role in the cash budget execution

Budgets of all levels are formed and executed within a single budget classification performance - group income and expenses assigned to the object classification grouping codes.

Budget classification - is legally installed in homogeneous grouping featured budget revenues and expenditures, as well as sources to cover its deficit used for the preparation and execution of budgets of all levels.

Under the BC RF [3, Ch. 4] budget classification includes:

· classification of revenue budgets of the Russian Federation;

· functional classification of expenditure budgets of the Russian Federation;

· economic classification of budget expenditures of the Russian Federation;

· classification of sources of domestic financing of budget deficits of the Russian Federation;

· classification of external financing deficit Fed s federal budget;

· classification of government domestic debt of the Russian Federation, Russian subunits to comrade, and municipalities;

· classification of public external debt of the Russian Federation and gov't p governmental external assets of the Russian Federation;

· departmental classification of the federal budget.

Budget classification is the same for all levels of the budget system and is used in the preparation, approval and execution of the budgets of all levels. "The legislative bodies of state power of subjects of the Russian Federation and local authorities can make further detailed budget classification of objects without breaking the general principles of unity and budget classification Rossi th Federation" [3, p. 27].

Classification is based on the income of the Russian Federation legislation defining sources of revenue budgets of all levels. Group revenues consist of items of income, combining specific types of income sources and methods for their preparation.

Budget revenues - is money coming in gratuitous and irrevocable manner in accordance with the laws in the disposal of public authorities the appropriate level.

Classification of income includes the following groups, which consist of items of income, combining specific types of income and sources and methods for their preparation:

1000000 - tax revenues;

2 000000 - non-tax revenues;

3000000 - gratuitous transfers;

4000000 - revenues earmarked budget funds;

Of tax revenues most significant place value added tax, corporate income tax and excise and various organizations.

The group "Tax revenues" (1000000) includes the following subgraph n Py:

1010000 - income taxes (income), capital gains;

1020000 - taxes on goods and services, license and registration fees;

1030000 - taxes on total income;

1040000 - property taxes;

1050000 - payments for the use of natural resources;

1060000 - taxes on foreign trade and foreign economic and opera tion;

1400000 - Other taxes, duties and sat on ry.

The group of "non-tax revenue" (2000000) includes the following groups on d:

2010000 - income from property owned by the state and municipal property and pal, or activity;

2040000 - proceeds from the sale of land and intangible assets;

2050000 - receipts of capital transfers from nongovernmental sources and;

2060000 - administrative fees and charges;

2070000 - penalties, damages;

2080000 - revenues from foreign trade;

2090000 - other n e tax revenues.

The group "Gratuitous transfers" (3000000) includes the following subgroups:

3010000 - from non-residents;

3020000 - from budgets of other levels;

3030000 - from state funds;

3040000 - from government agencies;

3050000 - from supranational organizations;

3060000 - means before and Vai in budget funds.

In the subgroup of "Revenue earmarked budget funds" (4000000) includes the following budget funds:

4010000 - road funds;

4020000 - environmental funds;

4030000 - Federal Fund of the Ministry of the Russian Federation Mr. and Taxes and Duties and the Federal Tax Police Service of the Russian Fed e radios;

4040000 - Development Fund of the customs system of the Russian Federation;

4050000 - State Fund for the fight against crime;

4060000 - Fund reproduction of mineral raw materials;

4080000 - Fund of the Russian Ministry of Atomic Ene river energy;

4090000 - Trust Fund for the fiscal military reform;

4100000 - Fund management, research, preservation and reproduction of d tion of biological resources;

4110000 - Federal Fund for the restoration and protection of water projects b.

Budget revenues are generated in accordance with the budget and tax legislation of the Russian Federation. To the budget may be partially centralized revenues are credited to the budgets of other levels of the budget system of the Russian Federation for the target centralized financing activities as well as free transfers. But p Mathivet centralization income approved by the federal law on the Fed eral e budget for the next fiscal year, a law of Rossi th Federation on the budget for the next financial year.

Functional classification of expenditure budgets of the Russian Fed e radio group is spending budgets at all levels of the budget system of the Russian Federation and reflects the direction of budgetary funds to fulfill the basic functions of e state.

The first level of functional classification of budget expenditures Rossi th Federation are partitions.

The second level - subsections, specifying the direction of bureaux d budgetary resources to perform state functions within sections.

Classification of expenditure budgets target forms a third level of functional classification of budget expenditures Russian e eration and reflects financing expenditure budgets on specific boards and district administrators of the main activities in the pr e budgets affairs subsections functional classification of budget expenditures Po with the Russian Federation.

Classification of expenditure budgets forms the fourth level of the functional classification of budget expenditures of the Russian Federation and specifies the direction of financing budgets targeted expenditure budgets

Economic classification of expenditure budgets of the Russian Fed e radio group is spending budgets at all levels of the budget system for their economic content and reflects financial transactions, through which the State exercises its functions both within the country and in relations with other countries.

Economic classification consists of the following categories pa with moves:

100000 - operating costs;

200000 - capital expenditures;

300000 - lending (budget loans), net absorption and solution.

Current expenditure budgets - budgets of the costs, providing th schaya current functioning of public authorities, local governments, budgetary institutions, state support to other budgets and private sectors of the economy in the form of a dot tions, subsidies and subventions to the current operation.

In the category of "expenses" includes the following groups:

110000 - Purchases of goods and payment of services;

120000 - payment of interest;

130000 - subsidies and current transfers;

140000 - payment for the recognition of property rights in e rub pulp.

In turn, the group "Purchases of goods and services" (110000) incl th article was prepared following subject:

110100 - payment of civil servants;

110200 - charging for payment (insurance premiums for state social insurance of citizens);

110300 - supplies and consumables;

The group "Interest payments" include substantive articles:

120100 - interest payments on public domestic debt;

120200 - Other costs associated with the servicing of domestic debt;

120400 - interest payments on external public debt.

Transfers to the population - low funding for mandatory payments to the population: pensions, stipends, allowances, compensations and other social benefits.

Subsidies - budgetary funds given budgets of other levels of the budget system of the Russian Federation, the natural or legal person and iCal on shared financing earmarked spending. Su b sidiya is an important instrument of state policy of maneuvering on social and economic regulation. There are direct su b sidii aimed at developing the necessary economic sectors, and to a governmental subsidies, which are a system of preferential tax rates, gender and tick accelerated depreciation, etc.

The group "Subsidies and current transfers," the article included the following subject:

130100 - subsidies;

130200 - current transfers;

130300 - transfers to the population.

In turn, the subject articles are divided into sub-that about t reflect the most detailed breakdown of budgets.

Capital expenditure budgets - budgets of the costs, providing th schaya innovation and investment activities, including expenditure intended for investment in existing or newly established and Vai entities in accordance with the approved investment program, funds provided as budgetary credits for investment purposes legal parties, the cost of capital s repair work and other costs associated with the expanded reproduction, costs, the implementation of which creates or increases imusches tons of which is in federal ownership, ownership entities Po with the Russian Federation and municipal liability with b.

In the category of "Capital expenditures" includes the following groups:

240000 - capital investments in fixed assets;

250000 - Creation of state reserves and reserves;

260000 - acquisition of land and intangible assets;

270000 - capital transfers.

The group "Capital investment in fixed assets" included pre IU d t monetary items:

240100 - purchase of equipment and consumer durables;

2 40200 - capital construction;

240300 - overhaul.

The "Creation of state reserves and reserves" consists of pre d Metn article

250100 - purchase of inventory for the state in gifts stocks and reserves.

The group "The acquisition of land and intangible assets" includes pre d Metn article:

260100 - land acquisition;

260200 - Acquisition of intangible assets.

The group "Capital transfers" includes substantive articles:

270100 - capital transfers within the country;

270200 - capital transfers abroad.

Under the category "Loans (cost loans), net" on p cancellations "group included 380000 - lending (budget loans), which in turn consists of the following subject item and children:

380100 - lending (budget loans) within the country;

380200 - repayment of loans (cost loans) provided inside the country;

380300 - providing government loans to foreign governments;

380400 - return of government loans by foreign governments.

Classification of sources of domestic financing of budget deficits of the Russian Federation is a group of borrowed assets, the Government of the Russian Federation to finance deficits respective budgets.

Classification of sources of domestic financing of deficits those tr e Comrade Russian Federation consists of the following groups:

0100 - Financing the budget deficit by borrowing the Russian Central Bank and changes in the balances of the budget;

0200 - Government securities;

0300 - Low cost loans from state funds;

0400 - Low cost loans from other budgets;

Classification of sources of external financing deficit Fed s federal budget is a grouping of borrowed assets, the Government of the Russian Federation to finance the deficit Fed s federal budget.

Classification of sources of external financing deficit Fed eral of th e budget consists of the following groups:

0100 - Loans from international financial institutions;

0200 - Loans to foreign governments, provided by the Russian Federation;

0300 - Loans to foreign commercial banks and firms, provided the Russian Federation;

Classification of government domestic debt ^ e eration and subjects of the Russian Federation is a grouping of debt of the Government and bodies of executive s tion authorities of the Russian Federation.

Government domestic borrowing of the Russian Federation - in th we attracted from individuals and legal entities, foreign State in states, international financial institutions, in which debt obligations of the Russian Federation as a borrower or guarantor other borrowers repay loans denominated in the currency of the Russian Federation.

Debentures may be in the form:

§ credit agreements and contracts concluded on behalf of the Russian Fed e radios with credit institutions in favor of the said creditors;

§ government securities issued on behalf of the Russian Fed e radios;

§ contracts to provide state guarantees of the Russian Fed e radios, surety agreements of the Russian Federation to ensure full and e of obligations by third parties;

§ reissuing debt of third parties in the public debt of the Russian Federation on the basis of the approved federal Ord new;

Changing conditions in the appeal issued sovereign bonds, including the terms of payment and the size of interest payments, the period of e-float is not allowed.

Public debt of the Russian Federation - set to l g of new commitments of the Russian Federation.

Public debt of the Russian Federation in its entirety and without lovy provided with all the owned entity Rossi th Federation of assets constituting the subject of the Russian treasury e eration.

Debt obligations of the Russian Federation are creatures of Vat in the form of:

· credit agreements and contracts concluded on behalf of the entity with po si th Federation with credit institutions;

· government loans subject of the Russian Federation, e Mykh done through the issuance of securities of the Russian Federation;

· contracts to provide state guarantees subject Rossi th Federation, surety agreements of the Russian Federation on both liver with the performance of obligations by third parties;

· reissuing debt of third parties in the public debt of the Russian Federation on the basis of the adopted laws subject Rossi th Federation;

Classification of public external debt and external act and the Islands of the Russian Federation is a grouping of public external debt obligations undertaken by the Government of the Russian Fed e radios in accordance with the legislation of the Russian Fed e radio.

Public external borrowing of the Russian Federation - loans attracted from individuals and legal entities, foreign governments, international financial organizations in foreign currency, which debt obligations of the Russian Federation as a borrower or guarantor of loans to other borrowers denominated in foreign currency.

Debt obligations of the Russian Federation may be in the form of loan agreements and contracts concluded on behalf of Rossi th Federation with credit institutions, foreign governments and international financial institutions, in favor of the said loan and the tori.

Debt obligations of the Russian Federation can be summarized on futures (up to one year), medium-term (from one to five years), and on debt futures (from five to 30 years).

Debt obligations of the Russian Federation shall be redeemed in terms of the cat which are defined by specific terms of the loan, and can not exceed 30 years.

Classification of public external debt of the Russian Fed e radio consists of the groups:

100 - Public external debt of the Russian Federation and the tion, which in turn consists of subgroups:

111 - loans received from foreign governments;

112 - loans from commercial banks and foreign firms;

113 - loans from international financial organizations.

Departmental classification of the federal budget is a grouping of expenses, reflecting budgetary allocations by chief administrators of the federal budget.

Departmental classification budgets of the Russian Federation approved by the legislative (representative) bodies of the Russian Federation.

Chief administrator of the budget of the Russian Federation, the local budget - the head office of the government of the Russian Federation, local government body. T vennaya departmental budgets approved by the local classification decisions respec t corresponding local governments.

1.3 Revenues and expenditures of the state budget, their balance and execution problems

Federal budget revenues received in 2002, formed by:

· income from federal taxes and fees;

· single tax levied in connection with the use of a simplified system of taxation, accounting and reporting for small businesses - at the rates established by the legislation of the Russian Federation;

· single tax on imputed income for certain activities - according to standards established by the legislation of the Russian Federation;

· land tax for the land of cities and towns and farmland - according to the standards set forth in Article 12 hereof;

· dividends on the shares owned by the Russian Federation - in the amount of 100 percent of the proceeds;

· Income from rental of federally owned property located on the territory of the Russian Federation - in the amount of 100 percent of the proceeds;

· income from rent for the land of cities and towns and farmland - in accordance with Article 12 of the Federal Act;

· consular fees levied on the territory of the Russian Federation - in the amount of 100 percent of the proceeds;

· fees for the issuance of passports, including overseas, documents about the invitation to the Russian Federation for persons from other countries, visas and residence in the Russian Federation, foreign citizens and stateless persons - 100 per cent of income;

· fees for the provision of information on a single state register of taxpayers - 100 per cent of income;

· fees for testing and branding products and precious metal alloys - amounting to 90 percent of revenue;

· fee for borrowing wealth from the state material reserve - in the amount stipulated by Article 24 of the Federal Act;

· payment for specific services rendered by the federal executive authorities;

· profits of the Central Bank of the Russian Federation;

· patent fees and registration fees for the official registration of computer programs, databases and topographies of integrated circuits, except for funds received from the International Bureau of the World Intellectual Property Organization - 100 per cent of income;

· income from the joint venture "Vietsovpetro" - in accordance with the legislation of the Russian Federation;

· part of the profits of federal state unitary enterprises, remaining after payment of taxes, compulsory fees and charges;

· revenue from the issuance of the Ministry of Economic Development and Trade of the Russian Federation certificates, passports and barter them from providing consulting services - at a rate of 100 percent of the proceeds;

· funds received from the sale of property seized by entered into force sentences (decisions) courts (judges) or by decision of the customs authorities of the Russian Federation, duly recognized as ownerless and seized by federal executive bodies in accordance with their competence less costs for the implementation of the said property, in accordance with the legislation of the Russian Federation, according to the norms and the list established by the Government of the Russian Federation;

· income from payments for subsoil use - in accordance with Article 23 of the Federal Act;

· fees for the use of aquatic biological resources, including proceeds from the sale of quotas for fishing (harvesting) aquatic biological resources, carried out in accordance with the procedure established by the Government of the Russian Federation - in the amount of 100 percent of the proceeds;

· Income from the operation and use of the property of the federal highways - 100 per cent of income;

· income from the use of forest fund - 100 per cent of income derived forest management bodies;

· other income from property in the federal property, as well as proceeds from the permitted activities of organizations financed from the federal budget (except for income on which the present Federal law provides otherwise the order of execution);

· Income from the sale of land and intangible assets - in accordance with the legislation of the Russian Federation;

· Income from the use of civil, administrative and criminal liability, including fines, compensation, restitution, - in accordance with the legislation of the Russian Federation;

· performing funds levy in the executive production - 30 percent of income;

· revenues from foreign trade - in the amount of 100 percent of income;

· Income from sales and (or) the use of natural raw component of low-enriched uranium, which is federal property returned by the Russian Federation as a result of its international obligations on the use of highly enriched uranium extracted from nuclear weapons from the supply which is federal property of highly enriched uranium in the execution of international treaties of the Russian Federation of scientific - technical cooperation and supply of highly enriched uranium, which is from the sale of federal property special raw materials and fissile materials;

· other taxes, levies, duties and other charges payable to the federal budget in accordance with the legislation of the Russian Federation [15, p.3].

Table 1

Revenues to the federal budget in 2002

Budget classification code of the Russian Federation

Name of tax (fee)

Amount

(Thous. )

1

2

3

10 00000

Tax revenues, total

1726310100.0

including:

1010100

Income tax expense (income) organizations

207443700.0

1010400

Gambling tax

1009200.0

1020100

Value-added tax

773508000.0

including:

1020101, 1020102

value-added tax on goods (works, services) produced in the territory of the Russian Federation

577987500.0

from it:

1020111, 1020112

refund of VAT paid to suppliers of material resources used in the production of export products

201000000.0

1020103, 1020104

value-added tax on goods (works, services) imported into the territory of the Russian Federation

195520500.0

1020200

Excises on goods (products) and certain types of mineral raw materials, manufactured in the Russian Federation

221259800.0

including:

1020201 - 1020203

ethyl alcohol from raw materials of all kinds of ethyl alcohol of all kinds of raw materials, alcohol drinking, alcohol-based solutions

4454100.0

1020204

vodka, liquor

18,289,100.0

1020210

motor gasoline

42,715,200.0

1020211

Cars and motorcycles

309,100.0

1020212

natural gas

134153500.0

1020213

oil and stable gas condensate

1580000.0

1020214

fuel oil

17,709,700.0

1020215

motor oils for diesel and gasoline (injection) engines

2049100.0

1020300

Excises on goods and products imported into the territory of the Russian Federation

3555200.0

1020400

License and registration fees

804,100.0

1020600

Tax on the purchase of foreign currency and payment documents in foreign currency

1849400.0

1030000

Aggregate income tax

5677600.0

including:

1030100

single tax collected in connection with the use of a simplified system of taxation, accounting and reporting for small businesses

2392600.0

1030200

unified tax on imputed income for certain activities

3285000.0

1040000

Property Taxes

920,000.0

including:

1040400

security transfer tax

920,000.0

1050000

Payments for the use of natural resources

183715700.0

including:

1050100

payments for subsoil

2043000.0

of which:

1050160

payments in the implementation of production sharing agreements

263,000.0

1050300

severance tax

173126600.0

1050600

fee regulations and excessive emissions and discharges of hazardous substances and waste disposal

1613200.0

1050700

tax on land

4830400.0

1050900

deductions for the reproduction of the mineral resource base

2102500.0

1060100

Customs

324108900.0

including:

1060101

import duties

118669000.0

1060102

export duties

205439900.0

1400000

Other taxes, fees and charges

2458500.0

including:

1400100

government duty

1045000.0

1400 300

other federal taxes

1413500.0

2000000

Non-tax revenues, total

104284200.0

including:

2010000

Income from property owned by the state, or from the activities of public organizations

50,472,500.0

including:

2 010100

dividends on the shares owned by the state

7555000.0

2010200

income from rental property, owned by the state

8393400.0

including:

2010201, 2010202

land rent

4393400.0

2010205 - 2010240

income from rental property

4000000.0

2010600

revenues from services or compensation of state expenditures

2779400.0

including:

2010601

the visa fee to be levied on the territory of the Russian Federation

230,000.0

2010602

fee for the issuance of passports

11 55000.0

2010605

fee for testing and branding products and precious metal alloys

72000.0

2010608 - 2010612

income from paid services rendered by federal authorities

698,900.0

2010603, 2010604, 2010606, 2010640

other income

623,500.0

20 10700

transfer of profits of the Central Bank of the Russian Federation

4000000.0

2010800

payments from government organizations

13,972,400.0

including:

2010801

patent fees and registration fees for the official registration of computer programs, databases and topographies of integrated circuits

1002300.0

2010802

income from the joint venture "Vietsovpetro"

12,380,100.0

2010803

enumeration of the profits of state-federal unitary enterprises, remaining after payment of taxes and other obligatory payments

500,000.0

2010840

other income

90000.0

2017000

fee for the use of aquatic biological resources

7000000.0

2020000

revenues from the use of forest fund

1950000.0

2010300, 2010400, 2010900, 2011000, 2012000, 2013000, 2015000, 2018000, 2030000

other income from property owned by the state, or from the activities of public organizations

4822300.0

2040000

Revenues from the sale of land and intangible assets

290,000.0

2060000

Administrative fees and charges

804,100.0

2070000

Penalties, damages

1691400.0

2080000

Revenues from foreign trade

47,911,900.0

including:

2080100

interest on government loans

13,684,900.0

2080400

customs duties

34,227,000.0

2090000

Other non-tax revenues

3114300.0

including:

2090100

proceeds from the sale and (or) use of highly enriched uranium and natural raw component of low-enriched uranium, special raw materials and fissile materials

2814300.0

2090200

other income

300,000.0

4000000

Revenue earmarked budget funds, total

13,893,900.0

including:

4080000

Fund of the Ministry of the Russian Federation for Atomic Energy

13,893,900.0

1010510

Unified social tax (fee), payable to the federal budget

281230000.0

Total revenue

2125718200.0

As the table shows the main federal budget revenues are tax, they make up 81.21%, and 44.81% of them is the value added tax.

Table 2

Of deductions from income taxes and duties to the budgets of closed administrative - territorial units for 2002 (%)

FEDERAL TAXES AND CHARGES

1010102

Corporate income tax payable to the budget of the Russian Federation

100

1010110

Corporate income tax payable to the local budgets

100

1010200

Taxes on personal income

100

1010402

Gambling tax payable to the budget of the Russian Federation

100

1020200

Excises on goods (products) and certain types of mineral raw materials, manufactured in the Russian Federation

1020201

Ethyl alcohol - raw food-grade ethyl alcohol from food raw material and alcohol drinking

50

1020203

Alcohol-based solutions

50

1020204

Vodka, liquor

50

1020205

Cognac, champagne (sparkling wine), wine natural

100

1020206

Other alcoholic beverages

100

1020207

Beer

100

1020208

Tobacco

100

1020209

Jewelry

100

1020412

License fee for the right to manufacture and turnover of ethyl alcohol, alcohol and alcoholic beverages, included in the budget of the Russian Federation

100

1020413

License fee for the right to manufacture and turnover of ethyl alcohol, alcohol and alcohol products, the local budgets

100

1 020432

Other license and registration fees payable to the budget of the Russian Federation

100

1020600

Tax on the purchase of foreign currency and payment documents in foreign currency

40

1040300

Succession tax or donation

100

1050110

Payments for prospecting and exploration

100

1050121

Payments for the production of common minerals

100

1050123

Payments for the production of hydrocarbons

60

1050124

Payments for the extraction of groundwater

60

1050125

Payments for the extraction of minerals from the unique fields and groups of fields of federal significance

In the order, agreement

1050126

Payments for the extraction of other minerals

75

1050130

Payments for subsoil use for purposes not related to mining

...

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