Analysis of income and expenses of the budget of the Russian Federation. Analysis of income and expenses of the budget of the Russian Federation Revenue part of the budget of the Russian Federation

the federal law dated December 1, 2014 N 384-FZ
"On the federal budget for 2015 and for the planning period of 2016 and 2017"
(with applications 1 - 14)

With changes and additions from:

President of Russian Federation

Publication date: 03.12.2014

Date of change: 03.12.2014

Attached file: doc, 289.5 kB

December 1, 2014 December 1, 2014 N 384-FZ? OSSIAN FEDE? ACIA FEDE? ALWAYS FEDERAL ACT? ALUMINUM BUDGET FOR 2015 AND FOR THE PLANNED PE? IOD 2016 AND 2017 Adopted by the State Duma on November 21, 2014 Approved by the Federation Council on November 26, 2014 Article 1. Main characteristics of the federal budget for 2015 and for the planning period of 2016 and 2017 1. Approve the main characteristics of the federal budget for 2015, determined based on the projected volume of gross internal product in the amount of 77,498.0 billion rubles and an inflation rate not exceeding 5.5 percent (December 2015 to December 2014): 1) projected total federal budget revenues in the amount of 15,082,360,651.0 thousand rubles, in including the projected volume of additional oil and gas revenues of the federal budget in the amount of 344,261,357.0 thousand rubles; 2) the total volume of federal budget expenditures in the amount of 15,513,079,294.0 thousand rubles; 3) standard value? reserve fund in the amount of 5,424,860,000.0 thousand rubles; 4) the upper limit of public internal debt? of the Russian Federation as of January 1, 2016 in the amount of 7,218,501,812.0 thousand rubles; 5) the upper limit of public external debt? of the Russian Federation as of January 1, 2016 in the amount of 64.0 billion US dollars, or 49.2 billion euros;6) federal budget deficit in the amount of 430,718,643.0 thousand rubles.2. Approve the main characteristics of the federal budget for 2016 and 2017, determined on the basis of the projected volume of gross domestic product in the amount of 83,208.0 billion rubles and 90,063.0 billion rubles, respectively, and an inflation rate not exceeding 4.5 percent, respectively. (December 2016 to December 2015) and 4.0 percent (December 2017 to December 2016): 1) projected total federal budget revenues for 2016 in the amount of 15,795,504,238.0 thousand rubles, including the projected volume of additional oil and gas revenues of the federal budget in the amount of 355,802,264.0 thousand rubles, and for 2017 in the amount of 16,547,767,744.0 thousand rubles, including the projected volume of additional oil and gas revenues of the federal budget in the amount of 359,747,628, 0 thousand rubles; 2) the total amount of federal budget expenditures for 2016 in the amount of 16,271,781,974.0 thousand rubles, including conditionally approved expenses in the amount of 406,794,549.3 thousand rubles, and for 2017 in the amount 17,088,650,116.0 thousand rubles, including conditionally approved expenses in the amount of 854,432,505.8 thousand rubles; 3) standard value? reserve fund for 2016 in the amount of 5,824,560,000.0 thousand rubles and for 2017 in the amount of 6,304,410,000.0 thousand rubles; 4) the upper limit of state internal debt? of the Russian Federation as of January 1, 2017 in the amount of 7,733,147,445.4 thousand rubles and as of January 1, 2018 in the amount of 8,514,329,368.3 thousand rubles;5) the upper limit of public external debt? of the Russian Federation as of January 1, 2017 in the amount of 71.5 billion US dollars, or 55.0 billion euros, and as of January 1, 2018 in the amount of 77.0 billion US dollars, or 59.2 billion. euro;6) federal budget deficit for 2016 in the amount of 476,277,736.0 thousand rubles and for 2017 in the amount of 540,882,372.0 thousand rubles.3. Establish that the volume of additional oil and gas revenues of the federal budget, approved by paragraph 1 of part 1 and paragraph 1 of part 2 of this article, is used to replace government borrowings? Russian Federation in the corresponding financial year. Article 2. Standards for the distribution of income between budgets of the budget system? of the Russian Federation for 2015 and for the planning period of 2016 and 2017 1. In accordance with paragraph 2 of Article 184.1 of the Budget Code? Russian Federation to approve standards for the distribution of income between the budgets of the budget system? of the Russian Federation for 2015 and for the planning period of 2016 and 2017 in accordance with Appendix 1 to this Federal Law.2. Revenues from federal taxes, including taxes provided for by special tax regimes, and fees received from payers on the territory of the Nenets Autonomous Okrug, in 2015 and in the planning period of 2016 and 2017, are subject to credit to the budget of the Arkhangelsk region as established by the Budget Code? Russian Federation and this Federal Law standards, with the exception of income from federal taxes, including taxes provided for by special tax regimes, and fees credited to the budget of the Nenets Autonomous Okrug according to standards in accordance with Appendix 2 to this Federal Law.3. Revenues from federal taxes, including taxes provided for by special tax regimes, and fees received from payers in the territories of the Khanty-Mansiysk Autonomous Okrug - Ugra and the Yamalo-Nenets Autonomous Okrug, in 2015 and in the planning period of 2016 and 2017, are subject to crediting respectively, to the budgets of the Khanty-Mansiysk Autonomous Okrug - Ugra and the Yamalo-Nenets Autonomous Okrug according to the Budget Code? Russian Federation and this Federal Law standards, with the exception of tax revenues from corporate income tax credited to the budget of the Tyumen region according to the standard in accordance with Appendix 2 to this Federal Law.4. Income from payment in 2015 and in the planning period of 2016 and 2017 of excise taxes on motor and straight-run gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines produced on the territory? of the Russian Federation, subject to inclusion in the budgets of the constituent entities? of the Russian Federation, are distributed according to the standards established respectively by Appendices 3 and 4 to this Federal Law. 5. Establish that in 2015, the refund of excise taxes on household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced on the territory? Russian Federation, paid before January 1, 2014, is made in accordance with the procedure established by the Ministry of Finance? Russian Federation for the return of excise taxes at the expense of the budgets of the constituent entities? Russian Federation in accordance with the distribution standards established for 2015 in accordance with Appendix 5 to this Federal Law. Article 3. Chief administrators of federal budget revenues and chief administrators of sources of financing the federal budget deficit 1. Approve the list of chief administrators of federal budget revenues in accordance with Appendix 6 to this Federal Law.2. Approve the list of chief administrators of sources of financing the federal budget deficit in accordance with Appendix 7 to this Federal Law.3. Federal government agencies, federal government agencies, Central Bank? of the Russian Federation, who are the main administrators of federal budget revenues, in agreement with the Ministry of Finance? The Russian Federation has the right to vest its territorial bodies, as well as government institutions subordinate to them, with individual powers of chief administrators of federal budget revenues by issuing legal acts. Article 4. Features of the administration of budget revenues of the budget system? Russian Federation in 2015 1. Establish that: 1) refund of the amount of tax subject to reimbursement in accordance with the Tax Code? of the Russian Federation, is reflected according to the budget income classification code provided for accounting for income from the specified tax (with the exception of the refund of excise taxes on household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius produced on the territory of the Russian Federation, paid before January 1, 2014, the return of which is reflected according to the budget income classification code provided for accounting for the return of income from the specified tax for 2013); 2) payment of interest accrued in case of violation of the deadlines for the return of amounts in excess paid or excessively collected tax (advance payment), fee, corresponding penalties and fines, and interest accrued on the amounts of excessively collected tax, fee, corresponding penalties and fines, is subject to reflection according to the budget income classification code provided for accounting for income from the specified tax ( advance payment), fees, penalties and fines, using a separate code for the subtype of income; 3) payment of interest accrued in case of violation of the deadline for the return of amounts of overpaid or overcharged export customs duties, corresponding penalties, customs duties, and interest accrued on amounts of excess paid or excessively collected export customs duties, corresponding penalties, customs duties, are subject to reflection according to the budget income classification code provided for accounting for income from the specified export customs duties, customs fees, using a separate code for the subtype of income; 4) payment of interest accrued in case of violation the period for the return of amounts of overpaid or excessively collected import customs duties, special, anti-dumping, countervailing duties, corresponding penalties, and interest accrued on the amounts of overpaid or excessively collected import customs duties, special, anti-dumping, countervailing duties, corresponding penalties, shall be reflected according to code for the classification of budget revenues provided for accounting for amounts transferred to the federal budget after the distribution of import customs duties, special, anti-dumping, countervailing duties paid in the territory? Russian Federation, using a separate code for the subtype of income; 5) advance payments against future customs duties and cash deposits to secure the payment of customs duties received in accounts opened by territorial bodies of the Federal Treasury, intended for accounting for revenues and their distribution between the budgets of the budget system? of the Russian Federation, are fully included in the federal budget revenue.2. Establish that the fact of payment of mandatory payments in cases established by regulatory legal acts? Russian Federation, a state (municipal) institution, which, in accordance with budget legislation? of the Russian Federation, a personal account has been opened with a territorial body of the Federal Treasury (financial body of a constituent entity of the Russian Federation or financial body of a municipal entity), confirmed by a transfer order Money with a mark of the corresponding territorial body of the Federal Treasury (financial body of a subject of the Russian Federation or financial body of a municipality). Article 5. Features of the use in 2015 of funds received by individual legal entities from the federal budget 1. Subsidies to legal entities (except for subsidies to federal budgetary and autonomous institutions, subsidies to federal state unitary enterprises for capital investments), budget investments to legal entities that are not federal government agencies and federal state unitary enterprises, contributions to the authorized capital of legal entities included in the government-approved? Russian Federation list, are subject to transfer to accounts opened by territorial bodies of the Federal Treasury in institutions Central Bank? Russian Federation. Transactions on crediting and debiting funds to the accounts specified in paragraph one of this part are reflected in personal accounts opened for legal entities in the territorial bodies of the Federal Treasury in the manner established Federal Treasury .Operations for the transfer of funds reflected in the personal accounts specified in paragraph two of this part are carried out within the amount necessary to pay the obligations for expenses of legal entities, the source of financial support of which is the specified funds, subject to the conditions, goals and procedures established by federal laws, other regulatory legal acts? Russian Federation, when providing such funds after submitting documents confirming the occurrence of these obligations, in the manner established by the Government? Russian Federation.2. Amounts of advance payments provided by recipients of federal budget funds when concluding government contracts (agreements) for the supply of goods, performance of work, provision of services (with the exception of government contracts (agreements) concluded as part of the implementation of the state defense order, and government contracts (agreements), execution which is subject to banking support in accordance with the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs) within the limits of budget obligations brought to them in the prescribed manner, under government contracts (agreements), the amount of which exceeds 1,000,000.0 thousand rubles are transferred within the time limits specified by the relevant government contract (agreement) to accounts opened by territorial bodies of the Federal Treasury in the institutions of the Central Bank? Russian Federation. Transactions for crediting and debiting funds to the accounts specified in paragraph one of this part are reflected in personal accounts opened for executors under government contracts (agreements) in the territorial bodies of the Federal Treasury in the manner established by the Federal Treasury. Transactions for transferring funds reflected on personal accounts specified in paragraph two of this part, are carried out within the amount necessary to pay obligations for the expenses of performers under government contracts (agreements), the source of financial support of which are the specified funds, after submitting documents confirming the occurrence of these obligations, in the manner established by the Government? Russian Federation. Amounts of advance payments provided by the contractor under a state contract (agreement) when concluding agreements with co-executors attracted by him for the execution of the specified state contract (agreement), the source of financial support for which is the funds specified in paragraph one of this part, the amount of which exceeds 1,000 000.0 thousand rubles are taken into account in the manner established by paragraphs one through three of this part.3. Balances of funds in the accounts of territorial bodies of the Federal Treasury opened in divisions of the Central Bank? Russian Federation in accordance with the law? of the Russian Federation, which are reflected accordingly in the accounting operations of the budgets of state extra-budgetary funds? Russian Federation, transactions with funds placed at the temporary disposal of federal government agencies, transactions with funds specified in parts 1 and 2 of this article, transactions with funds of the State Company "? Russian car roads", transactions with subsidies provided from the federal budget to federal state unitary enterprises for capital investments are transferred by territorial bodies of the Federal Treasury to a single account of the federal budget with their return by the Federal Treasury no later than the last working day of the current financial year to the accounts from which they were previously are listed in the manner established by the Ministry of Finance of the Russian Federation.4. Territorial bodies of the Federal Treasury carry out cash payments from the funds specified in part 3 of this article no later than the second working day following the day of submission by the management bodies of state extra-budgetary funds of the Russian Federation. Federation, recipients of budget funds from state extra-budgetary funds of the Russian Federation, federal government agencies, the State Company? Russian highways", federal state unitary enterprises, legal entities specified in parts 1 and 2 of this article, payment documents, in the manner established by the Federal Treasury. 5. Accounts intended for issuing and depositing cash and making settlements for individual transactions by organizations , whose personal accounts are opened in the bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities), are subject to opening by the territorial bodies of the Federal Treasury in credit institutions included in the list of banks provided for in paragraph 3 of Article 74.1 of the Tax Code? Russian Federation.6. The balances of federal budget funds as of January 1, 2015 in the accounts of the Federal Treasury, formed in connection with the non-use as of January 1, 2015 of federal budget revenues received by federal government institutions executing sentences in the form of imprisonment, as a result of their own production activities in order to comply with the requirements of penal legislation? of the Russian Federation on the mandatory involvement of convicts in labor, are subject to use by these institutions in 2015 in accordance with paragraph 10 of Article 241 of the Budget Code? Russian Federation. Article 6. Budgetary allocations of the federal budget for 2015 and for the planning period of 2016 and 2017 1. Approve the total amount of budgetary allocations for the fulfillment of public regulatory obligations for 2015 in the amount of 661,111,204.0 thousand rubles, for 2016 in the amount of 687 923,140.1 thousand rubles and for 2017 in the amount of 733,372,593.1 thousand rubles.2. Approve the departmental structure of federal budget expenditures: 1) for 2015 in accordance with Annexes 8, 9 (secret) and 10 (top secret) to this Federal Law; 2) for the planning period of 2016 and 2017 in accordance with Annexes 11, 12 (secret) and 13 (top secret) to this Federal Law.3. Approve the distribution of budget allocations by sections, subsections, target items (state programs? Russian Federation and non-program areas of activity), groups of types of expenses of the classification of federal budget expenses: 1) for 2015 in accordance with Annexes 14 and 15 (secret) to this Federal Law;2 ) for the planning period of 2016 and 2017 in accordance with Annexes 16 and 17 (secret) to this Federal Law.4. Approve the distribution of budget allocations by target items (state programs? Russian Federation and non-program activities), groups of types of expenses, sections, subsections of the classification of federal budget expenses: 1) for 2015 in accordance with Annexes 18 and 19 (secret) to this Federal Law;2 ) for the planning period of 2016 and 2017 in accordance with Annexes 20 and 21 (secret) to this Federal Law.5. Approve the main indicators of the state defense order: 1) for 2015 in accordance with Appendix 22 (secret) to this Federal Law; 2) for the planning period of 2016 and 2017 in accordance with Appendix 23 (secret) to this Federal Law.6. Approve the distribution of budget allocations for the implementation of federal target programs: 1) for 2015 in accordance with Annexes 24, 25 (secret) and 26 (top secret) to this Federal Law; 2) for the planning period of 2016 and 2017 in accordance with Appendices 27, 28 (secret ) and 29 (top secret) to this Federal Law.7. Subsidies for legal entities, individual entrepreneurs, individuals- to producers of goods (works, services), subventions, interbudgetary subsidies, other interbudgetary transfers, budget loans provided for by this Federal Law are provided in the manner established by the Government? Russian Federation.8. The main managers of federal budget funds within three working days from the date of conclusion of the agreement (agreement) on the provision of subsidies to legal entities, individual entrepreneurs, individuals - producers of goods (works, services), budget investments to legal entities that are not federal government agencies and federal government unitary enterprises, subsidies, subventions, other interbudgetary transfers that have special purpose, budgets of the subjects? of the Russian Federation ensure the formation and submission of information and documents for each agreement (agreement) to the register of agreements (agreements), maintained by the Federal Treasury in the manner established by the Ministry of Finance? Russian Federation. ? Is the registry of agreements (contracts) located on a single portal of the budget system? Russian Federation, access to which is provided on the Internet information and telecommunications network.9. Federal government bodies, as well as other organizations that carry out, in cases provided for by law? Russian Federation, the functions and powers of the founders of federal budgetary and autonomous institutions, within three working days from the date of approval (change) of state tasks for the provision of public services (performance of work), ensure the formation and submission of information and documents for each state task, with the exception of those contained in including information constituting a state secret into the register of state assignments for the provision of public services (performance of work), maintained by the Federal Treasury in the manner established by the Ministry of Finance? Russian Federation. ? is the registry of government assignments for the provision of public services (performance of work) placed on a single portal of the budget system? Russian Federation, access to which is provided on the Internet information and telecommunications network. Article 7. Features of the use of budgetary allocations to support the activities of federal government agencies and federal government agencies 1. Government? The Russian Federation does not have the right to make decisions leading to an increase in the number of federal civil servants in 2015, as well as employees of federal government institutions, with the exception of decisions regarding employees of federal government institutions created by the Government? Russian Federation in order to implement measures to support the economy and social sphere? Republic of Crimea and the federal city of Sevastopol.2. Establish that the financial support of courts in 2015 is carried out based on the staffing level: 1) judges of courts of general jurisdiction (excluding justices of the peace) in the amount of 25,433 units and employees of their apparatus (excluding personnel for the security and maintenance of buildings, transport facilities) in the amount of 68 591 units; 2) judges of the arbitration court system? of the Russian Federation in the amount of 4,142 units and employees of their apparatus (excluding personnel for the security and maintenance of buildings, transport facilities) in the amount of 11,499 units; 3) personnel for the security and maintenance of buildings, transport facilities, determined by the Judicial Department under the Supreme Court? of the Russian Federation within the limits of appropriations for wages for courts of general jurisdiction, arbitration courts, and the Judicial Department of the Supreme Court? Russian Federation and its departments in its constituent entities? Russian Federation; 4) employees of the Judicial Department at the Supreme Court? Russian Federation and its departments in its constituent entities? of the Russian Federation (without personnel for the security and maintenance of buildings, transport facilities) in the amount of 6,643 units, including employees of the central apparatus in the amount of 550 units; 5) employees of the apparatus Supreme Court? Russian Federation (without personnel for security and maintenance of buildings, transport facilities) in the amount of 1,392 units.3. Government? the Russian Federation has the right to make decisions on the construction and reconstruction of real estate of diplomatic and other missions? Russian Federation outside the territory? Russian Federation, as well as about the acquisition of property? Russian Federation of real estate for the needs of Russian foreign institutions.4. Use of budgetary allocations provided to the Ministry of Health? Russian Federation, Ministry of Labor and Social Protection? Russian Federation, Ministry of Education and Science? Russian Federation and the Ministry of Culture? Russian Federation in order to implement the Presidential Decree? Russian Federation dated May 7, 2012 N 597 “On measures to implement state social policy”, Presidential Decree? Russian Federation dated June 1, 2012 N 761 "On National strategy actions in the interests of children for 2012 - 2017" and Decree of the President of the Russian Federation of December 28, 2012 N 1688 "On some measures to implement state policy in the field of protection of orphans and children without parental care" in terms of increasing wages certain categories of workers, is carried out in the manner established by the Government of the Russian Federation. Article 8. Features of establishing certain expenditure obligations? Russian Federation and the use of budgetary allocations in the field of social security of the population 1. Establish that in 2015 the amount of maternal (family) capital provided for by Federal Law of December 29, 2006 N 256-FZ “On additional measures state support families with children" is 453,026.0 rubles. 2. Establish from January 1, 2015 the amount of indexation of state benefits for citizens with children, provided for in Article 4.2 of the Federal Law of May 19, 1995 N 81-FZ "On state benefits to citizens, with children", 1,055.3. Establish from January 1, 2015 the amount of indexation of benefits provided for by Federal Law of June 4, 2011 N 128-FZ "On benefits for children of military personnel and employees of certain federal executive bodies who died (deceased, declared dead, recognized as unknown absent) while performing duties military service (official duties ), and children of persons who died as a result of a military injury after dismissal from military service (service in bodies and institutions)", and a monthly allowance for children provided for by Decree of the President of the Russian Federation of January 26, 2012 N 110 "On additional guarantees and compensation to employees, Federal civil servants and employees of investigative bodies of the Investigative Committee? Russian Federation, carrying out official activities in the North Caucasus region? Russian Federation, and members of their families", 1,055.4. Establish in 2015 the amount of the savings contribution per one participant in the savings-mortgage housing system for military personnel included in the register of participants in the amount of 245.88 thousand rubles.5. Establish from January 1, 2015 year, taking into account the indexation amount of 1.055, the amount of the annual cash payment to citizens awarded the badge “Honorary Donor? Russia", in the amount of 12,373.0 rubles.6. Establish from January 1, 2015 the amount of indexation of amounts paid under a monetary obligation directly for the maintenance of a citizen in compensation for harm caused to life or health, on the basis of a judicial act providing for recovery from funds federal budget, 1,055.7. Approve the distribution of budget allocations for 2015 among the constituent entities of the Russian Federation for the implementation of social payments for the purchase of housing by citizens leaving the regions of the Far North and equivalent areas, as well as citizens who left these areas and areas no earlier than 1 January 1992, in accordance with the federal target program "Housing" for 2011 - 2015 in accordance with Appendix 30 to this Federal Law.8. Establish the cost of living for a pensioner as a whole in the Russian Federation to determine the size of the federal social supplement to the pension in accordance with Article 4 of the Federal Law of October 24, 1997 N 134-FZ “On the subsistence minimum in? Russian Federation" for 2015 in the amount of 7,161 rubles, for 2016 in the amount of 7,476 rubles and for 2017 in the amount of 7,797 rubles.9. Establish what is the amount of monetary allowance taken into account when calculating pensions in accordance with Article 43 of the Law? Russian Federation dated February 12, 1993 N 4468-1 “On pension provision for persons who served in military service, service in internal affairs bodies, the State Fire Service, authorities for control of the circulation of narcotic drugs and psychotropic substances, institutions and bodies of the penal system, and their families”, from January 1, 2015, amounts to 62.12 percent of the specified monetary allowance. Article 9. Features of the provision of budgetary investments to legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises 1. Approve the distribution of budgetary allocations for the provision of federal executive authorities and the State Atomic Energy Corporation "OSATOM", performing functions in relevant field of activity, budget investments to legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises: 1) for 2015 in accordance with Annexes 31 and 32 (secret) to this Federal Law; 2) for the planning period 2016 and 2017 years in accordance with Annexes 33 and 34 (secret) to this Federal Law.2. Government? The Russian Federation has the right in 2015 to contribute to the authorized capital of the open joint-stock company "Russian Agricultural Bank" the property of the liquidated cash settlement centers of the Central Bank? of the Russian Federation (buildings, structures, hardware and software of information, telecommunications and engineering systems (networks), transferred by the Central Bank of the Russian Federation free of charge to the treasury of the Russian Federation. The federal executive body exercising the functions of managing federal property has the right in 2015 to assign in the operational management to the federal executive authorities (their territorial bodies) the property of the liquidated cash settlement centers of the Central Bank of the Russian Federation (buildings, structures, hardware and software of information, telecommunications and engineering systems (networks), transferred by the Central Bank of the Russian Federation free of charge to the treasury of the Russian Federation.3. By decision of the Government of the Russian Federation, additional funds from the federal budget can be directed to the authorized capital of the open joint-stock company "Russian railways"(city of Moscow) in 2015 in the amount of up to 1,944,600.0 thousand rubles upon receipt of subsidies from the budget of the city of Moscow in the specified amount to the federal budget in order to implement measures for the development of the transport complex of the Moscow region. Article 10. Interbudgetary transfers to the budgets of constituent entities of the Russian Federation and the budget of the city of Baikonur 1. Approve the distribution of interbudgetary transfers to the budgets of the constituent entities of the Russian Federation: 1) for 2015 in accordance with Appendix 35 to this Federal Law; 2) for the planning period of 2016 and 2017 in accordance with Appendix 36 to this Federal Law.2 - distribution of interbudgetary transfers to the budgets of the constituent entities of the Russian Federation, as well as to the budget of the city of Baikonur (with the exception of interbudgetary transfers, the distribution of which is approved by Appendices 35 and 36 to this Federal Law, as well as interbudgetary transfers provided for the purpose of implementing one-time cash payments established by federal laws and presidential decrees? Russian Federation, after confirmation by the authorized executive bodies of state power of the subjects? Russian Federation needs for such interbudgetary transfers) is approved by the Government? Russian Federation.3. ? distribution of subsidies to the budgets of the subjects? of the Russian Federation for 2015 (with the exception of subsidies, the distribution of which is approved by Appendices 35 and 36 to this Federal Law) is approved by the Government? Russian Federation until April 1, 2015.4. Equalization grants budgetary security subjects? of the Russian Federation are calculated separately for the budgets of the Arkhangelsk Region (without the Autonomous Okrug), the Nenets Autonomous Okrug, the Tyumen Region (without the Autonomous Okrug), the Khanty-Mansiysk Autonomous Okrug - Ugra, the Yamalo-Nenets Autonomous Okrug.5. ? distribution in 2015 of the volume of subsidies from the federal budget to the budgets of the constituent entities? Russian Federation for partial compensation of additional costs for increasing wages of employees budgetary sphere, not distributed in accordance with Appendix 35 to this Federal Law, is approved by the Government? Russian Federation.6. Payment for services postal service and banking services provided by banks determined by the state authorities of the constituent entities? Russian Federation (local government bodies) in accordance with the legislation? Russian Federation procedure for the payment of funds to citizens as part of the provision of social support measures and (or) compensation of costs for ensuring the activities of the executive bodies of state power of the constituent entities? Russian Federation (local administrations) and state (municipal) institutions under their jurisdiction, in connection with the implementation of powers delegated to them? of the Russian Federation can be carried out at the expense of appropriate subventions provided to the budgets of the constituent entities? Russian Federation, in the manner established by the Government? Russian Federation.7. To establish that in 2015, operations with interbudgetary transfers provided from the federal budget in the form of subsidies, subventions and other interbudgetary transfers with a designated purpose, including their balances not used as of January 1, 2015, in the execution of the budgets of the subjects ? of the Russian Federation are accounted for on personal accounts opened to recipients of funds from the budgets of the constituent entities? of the Russian Federation in the territorial bodies of the Federal Treasury. When transferring the specified interbudgetary transfers from the budgets of the constituent entities? of the Russian Federation to local budgets, transactions with these interbudgetary transfers are recorded on personal accounts opened for recipients of local budget funds in the territorial bodies of the Federal Treasury. List of interbudgetary transfers from the federal budget to the budget of the subject? of the Russian Federation in the form of subsidies, subventions and other inter-budgetary transfers with a specific purpose, the provision of which in 2015 is carried out within the amount necessary to pay monetary obligations for the expenses of recipients of the subject’s budget funds? of the Russian Federation, the source of financial support for which are these interbudgetary transfers, is approved by the Government? Russian Federation. Establish that the territorial bodies of the Federal Treasury in 2015 exercise the powers of the recipient of federal budget funds to transfer interbudgetary transfers included in the list specified in paragraph three of this part, in the manner established by the Government? Russian Federation. Establish what the territorial bodies of the Federal Treasury have the right to carry out in 2015 on the basis of decisions of the main managers of the subject’s budget funds? Russian Federation in accordance with the law on the budget of the subject? Russian Federation powers of the recipient of the subject's budget funds? Russian Federation on the transfer of interbudgetary transfers provided from the budget of the subject? of the Russian Federation to the local budget in the form of subsidies, subventions and other interbudgetary transfers that have a specific purpose, within the amount necessary to pay monetary obligations for the expenses of recipients of local budget funds, the source of financial support for which is these interbudgetary transfers, in the manner established by the Federal Treasury . Article 11. Provision of budget loans in 2015 1. Establish that in 2015 budget loans are provided to the budgets of the subjects? of the Russian Federation are provided from the federal budget within the total volume of budgetary allocations provided for by sources of financing the federal budget deficit for these purposes, in the amount of up to 150,000,000.0 thousand rubles for a period of up to three years to partially cover the budget deficits of the constituent entities? Russian Federation, covering temporary cash gaps that arise in the execution of the budgets of the constituent entities? Russian Federation, as well as for the implementation of activities related to the elimination of the consequences of natural disasters and man-made accidents.2. Establish a fee for the use of budget loans specified in Part 1 of this article: 1) to partially cover the budget deficits of the subjects? Russian Federation, covering temporary cash gaps that arise in the execution of the budgets of the constituent entities? Russian Federation - at the rate of 0.1 percent per annum; 2) for the implementation of activities related to the elimination of the consequences of natural disasters and man-made accidents - at a rate of 0 percent.3. Budget loans using funds from targeted foreign loans (borrowings) are provided in 2015 from the federal budget within the budget allocations provided for by sources of financing the federal budget deficit, in the amount of up to 3,016,000.0 thousand rubles.4. Establish a fee for the use of budget loans to replenish the balances of funds in the accounts of the budgets of the subjects? Russian Federation (local budgets) in the amount of 0.1 percent per annum. Article 12. Program for providing state financial and state export loans 1. Approve the Program for providing state financial and state export loans for 2015 and for the planning period of 2016 and 2017 in accordance with Appendix 37 (secret) to this Federal Law. 2. State financial and government export credits are provided subject to the fulfillment by foreign borrowers of previously accepted obligations to service and repay government financial and government export loans provided in accordance with agreements and (or) contracts concluded starting from January 1, 2003. Article 13. State internal borrowings? Russian Federation, state internal debt? Russian Federation and provision state guarantees? Russian Federation in currency? Russian Federation 1. Approve the Program of State Internal Borrowings? of the Russian Federation for 2015 and for the planning period of 2016 and 2017 in accordance with Appendix 38 to this Federal Law.2. Government? Russian Federation has the right in 2015 in agreement with the Central Bank? Russian Federation to decide on the redemption of assets owned by the Central Bank? Russian Federation of State Republican Bonds internal loan? SPS? 1991 at their nominal value without interest payments.3. Set an upper limit on government domestic debt? Russian Federation on state guarantees? Russian Federation in currency? of the Russian Federation as of January 1, 2016 in the amount of 2,259,027,784.5 thousand rubles, as of January 1, 2017 in the amount of 2,413,769,284.5 thousand rubles and as of January 1, 2018 in the amount of 2,570,868,324.5 thousand . rubles.4. Approve the State Guarantee Program? Russian Federation in currency? of the Russian Federation for 2015 and for the planning period of 2016 and 2017 in accordance with Appendix 39 to this Federal Law.5. Government? Russian Federation has the right in 2015 within the limits of the amounts determined by the State Guarantees Program? Russian Federation in currency? Russian Federation for 2015 and for the planning period of 2016 and 2017, provide it to the Ministry of Finance? Russian Federation the right to make decisions on the provision of state guarantees? Russian Federation in currency? Russian Federation for loans or bond issues raised by legal entities selected in the manner and for the purposes established by the Government? Russian Federation (line 2 of section 1.1 of Appendix 39 to this Federal Law), as well as for loans attracted by legal entities selected in the manner established by the Government? Russian Federation, for the purpose of project financing (line 8 of section 1.1 of Appendix 39 to this Federal Law).6. Government? the Russian Federation has the right in 2015 in order to reduce the volume of public internal debt? Russian Federation or reducing the cost of servicing public internal debt? Russian Federation to make decisions on the exchange of state valuable papers? Russian Federation with a nominal value of up to 200,000,000.0 thousand rubles in agreement with their owners, including the Central Bank? Russian Federation, on government securities? Russian Federation other issues. Article 14. State external borrowings? Russian Federation, state external debt? Russian Federation and provision of state guarantees? Russian Federation in foreign currency 1. Approve the State Government Program external borrowings? of the Russian Federation for 2015 and for the planning period of 2016 and 2017 in accordance with Appendix 40 to this Federal Law.2. Operations to issue domestic government foreign currency bonds in order to settle the internal foreign currency debt of the former SSS? to Russian legal entities - owners of blocked currency accounts, accounts in clearing, special and closed currencies opened with Vnesheconombank before January 1, 1992, are not subject to reflection in the Program of State External Borrowings? of the Russian Federation for 2015 and for the planning period of 2016 and 2017.3. Set an upper limit on government external debt? Russian Federation on state guarantees? of the Russian Federation in foreign currency as of January 1, 2016 in the amount of 17.9 billion US dollars, or 13.8 billion euros, as of January 1, 2017 in the amount of 19.5 billion US dollars, or 15.0 billion euros , and as of January 1, 2018 in the amount of 21.1 billion US dollars, or 16.2 billion euros.4. Approve the State Guarantee Program? of the Russian Federation in foreign currency for 2015 and for the planning period of 2016 and 2017 in accordance with Appendix 41 to this Federal Law.5. Government? Russian Federation in 2015 within the amounts determined by the State Guarantees Program? Russian Federation in foreign currency for 2015 and for the planning period of 2016 and 2017, has the right to provide the Ministry of Finance? Russian Federation the right to make decisions on the provision of state guarantees? Russian Federation in foreign currency to support the export of industrial products in an amount not exceeding an amount equivalent to 150,000.0 thousand US dollars for each state guarantee? Russian Federation.6. Government? the Russian Federation has the right in 2015 in order to reduce the volume of public external debt? Russian Federation or reducing the cost of servicing public external debt? Russian Federation to make decisions on the exchange of government securities? Russian Federation in agreement with their owners, including the Central Bank? Russian Federation, on government securities? Russian Federation other issues. Article 15. Compensation payments for citizens’ savings 1. Direct for implementation compensation payments citizens? Russian Federation on deposits in the Savings Bank? of the Russian Federation, deposits (contributions) in state insurance organizations (open joint-stock company "Russian State Insurance Company" and companies of the osgosstrakh system) and redemption of those available from the owners - citizens? Russian Federation of State Treasury Bonds SSS? and certificates of the Savings Bank CCC? , which are guaranteed savings in accordance with the Federal Law of May 10, 1995 N 73-FZ "On the restoration and protection of savings of citizens of the Russian Federation", funds in 2015 in the amount of 50,000,000.0 thousand rubles, in 2016 in the amount 50,000,000.0 thousand rubles and in 2017 in the amount of 50,000,000.0 thousand rubles provided for by this Federal Law for the repayment of state internal debt? Russian Federation.2. In 2015 to citizens? of the Russian Federation up to and including the year of birth in 1945 (including heirs belonging to this category of citizens) are paid compensation in the amount of three times the balance of deposits in the Savings Bank? of the Russian Federation as of June 20, 1991 and deposits (contributions) in state insurance organizations (open joint-stock company "Russian State Insurance Company" and companies of the osgosstrakh system) as of January 1, 1992 (based on the face value of banknotes in 1991). ? The amount of triple compensation depends on the storage period of deposits (contributions) and is reduced by the amount of previously received preliminary compensation (compensation) and additional compensation for deposits (contributions). Citizens? Russian Federation born 1946 - 1991 (including heirs belonging to this category of citizens) are paid compensation in the amount of double the balance of deposits in the Savings Bank? of the Russian Federation as of June 20, 1991 and deposits (contributions) in state insurance organizations (open joint-stock company "Russian State Insurance Company" and companies of the osgosstrakh system) as of January 1, 1992 (based on the face value of banknotes in 1991). ? The amount of double compensation depends on the storage period of deposits (contributions) and is reduced by the amount of previously received preliminary compensation (compensation) and additional compensation for deposits (contributions). For deposits in the Savings Bank? Russian Federation, closed during the period from June 20 to December 31, 1991, no compensation payments are made. 3. Heirs belonging to the categories of citizens specified in part 2 of this article? Russian Federation, payment of compensation in double and triple amounts of the balance of deposits (contributions) is carried out regardless of the age of the deceased owner of the deposits (contributions). At the same time, the amount of compensation payments to the heirs is not reduced by the amount of compensation previously received for funeral services in the amount of up to 6.0 thousand rubles.4. In the event of death in 2001 - 2015 of the owner of deposits in the Savings Bank? of the Russian Federation as of June 20, 1991 and deposits (contributions) in state insurance organizations (open joint-stock company "Russian State Insurance Company" and the company of the osgosstrakh system) as of January 1, 1992 or a person insured under target deposits ( contributions) for children who was a citizen on the day of death? Russian Federation, compensation for payment for funeral services is paid to heirs or individuals who paid for funeral services, in the amount and on the terms determined by parts 5 - 7 of Article 117 of the Federal Law of December 19, 2006 N 238-FZ "On the Federal Budget for 2007 year".5. By deposits (contributions) of citizens? Russian Federation, for which accruals and payment of compensation were previously made in the amount of three times (double) the balance of deposits (contributions), preliminary compensation (compensation), additional compensation, compensation for funeral services in the amount of up to 6.0 thousand rubles, repeated payment the specified compensations are not provided.6. Redemption through Savings Bank? Russian Federation of State Treasury Bonds SSS? and certificates of the Savings Bank CCC? , which were placed on the territory? of the Russian Federation before January 1, 1992 and which have not been repaid in previous years, is carried out at the request of their owners - citizens? of the Russian Federation under the conditions specified in Article 137 of the Federal Law of December 23, 2003 N 186-FZ “On the Federal Budget for 2004”. Lost State Treasury Bonds CCC? and certificates from the Savings Bank CCC? located on the territory? Russian Federation before January 1, 1992, are not subject to redemption.7. Is the procedure for making compensation payments on deposits (contributions) in accordance with this article determined by the Government? Russian Federation.8. Ministry of Finance? Russian Federation to continue paying off the debt of the former SSS? to individuals - owners of foreign currency accounts opened with Vnesheconombank before January 1, 1992, on the conditions established by paragraph 1 of the Presidential Decree? Russian Federation dated December 7, 1992 N 1565 “On measures to settle the internal currency debt of the former SS Union?”, at the expense of funds provided for under the subsection “Other national issues” of the section “National Issues” of the classification of budget expenditures. Article 16. Features of writing off certain types of debt to the federal budget in 2015 1. Debt of the subjects? Russian Federation, municipalities and legal entities for the payment of penalties, fines and interest accrued on the basis of an agreement (transaction) and (or) provisions of civil or budget legislation? Russian Federation for untimely fulfillment of monetary obligations to? Russian Federation and (or) the use of other people's funds is subject to write-off (forgiveness) in the event of full fulfillment of the debtor's other obligations to pay funds determined by the relevant agreement (transaction), return of unjust enrichment, and compensation for losses.2. Debt of open joint-stock companies "? osagrosnab" and "Agroplemsoyuz", ? Russian Union of Breeding Organizations for the Reproduction and Sale of Breeding Animals "? Ospleobedinenie" (hereinafter - leasing companies) for the return of federal budget funds allocated to provide the agro-industrial complex with engineering products and breeding livestock (hereinafter - leasing fund funds), may be in order and on conditions established by the Ministry of Finance? Russian Federation, reduced by the Ministry of Agriculture? Russian Federation for the amount of debt for the return of funds from the leasing fund, subject to write-off from the records of leasing companies in connection with the termination of obligations (recognition of repaid claims for obligations) of subleasing companies, lessees and suppliers (sellers) of leased items, buyers and suppliers (sellers) of spare parts and other engineering products purchased at the expense of the leasing fund, as well as credit institutions (banks) authorized to conduct operations using the funds of the leasing fund, on the grounds established by law? Russian Federation.3. Government? the Russian Federation in 2015 has the right to make decisions on writing off 100 percent of the debt of debtor countries? Russian Federation that has completed its participation in the expanded Poorest Countries Debt Relief Initiative.4. Establish that from January 1, 2015 there will be a fee for the use of federal budget funds in connection with the restructuring of the obligations (debt) of entities? Russian Federation before? Russian Federation for budget loans, provided for in paragraph 2 of part 9 of article 18 of the Federal Law of November 30, 2011 N 371-FZ “On the federal budget for 2012 and for the planning period of 2013 and 2014”, is charged at the rate of 0.1 percent per annum. 5. Government? The Russian Federation has the right to restructure the obligations (debt) of its constituent entities in 2015? Russian Federation before? Russian Federation on budget loans within the limits of the balances of debt outstanding on the date of restructuring on budget loans provided to the budgets of the constituent entities? Russian Federation for the construction, reconstruction, overhaul, repair and maintenance of public roads (except for federal roads), and (or) on budget loans provided to the budgets of constituent entities? Russian Federation in 2013 - 2014 for financial support of preparations for the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in the city of Sochi and for the construction of a track for the Formula 1 road racing series in the Imereti Lowland, within the limits of the subjects' expenses? Russian Federation for these purposes, as well as accrued interest for the use of budget loans on the following basic conditions: 1) the debt on the principal debt and accrued interest for the actual period of use of the budget loan on the date of debt restructuring is subject to repayment in the period from 2025 to 2034 inclusive annually in equal amounts shares with the possibility of early repayment; 2) for the use of federal budget funds, a fee is charged in the amount of 0.1 percent per annum (hereinafter referred to as interest for installments), accrued on the balance of the restructured debt on the principal debt and accrued for the actual period of use of the budget loan on the date of restructuring debt to interest; 3) the debt on the accrued penalty is subject to repayment until January 1, 2016; 4) if the debtor violates the repayment schedule for the restructured debt and (or) payment of interest in installments, the outstanding restructured debt on the principal debt and interest, accrued interest in installments is subject to an early one-time payment repayment. 6. Additional terms and the procedure for restructuring the obligations (debt) of the entities specified in Part 5 of this article? Russian Federation are established by the Government? Russian Federation. Article 17. Individual operations by sources of financing the federal budget deficit 1. Approve the sources of financing the federal budget deficit for 2015 in accordance with Appendix 42 to this Federal Law and for the planning period of 2016 and 2017 in accordance with Appendix 43 to this Federal Law, as well as the specifics of the use of sources of deficit financing in 2015 federal budget in accordance with Appendix 44 (secret) to this Federal Law.2. ? sale of precious metals and precious stones from the State Fund of Precious Metals and Precious Stones? of the Russian Federation is carried out in accordance with the established procedure in 2015 in the amount of up to 6,150,000.0 thousand rubles, in 2016 in the amount of up to 7,100,000.0 thousand rubles and in 2017 in the amount of up to 6,500,000.0 thousand rubles .3. Purchasing precious metals and gemstones in State Fund precious metals and precious stones? of the Russian Federation is carried out in accordance with the established procedure in 2015 in the amount of up to 11,003,000.0 thousand rubles, in 2016 in the amount of up to 11,962,000.0 thousand rubles and in 2017 in the amount of up to 13,832,000.0 thousand rubles .4. Ministry of Finance? of the Russian Federation in order to complete settlements with Russian legal entities - owners of blocked currency accounts, accounts in clearing, special and closed currencies opened with Vnesheconombank before January 1, 1992, makes payments of balances on these accounts in an amount of less than 1.0 thousand dollars USA, not subject to conversion into domestic government bonds foreign currency loan, at the expense of federal budget funds allocated for repaying the state external debt? Russian Federation.5. Establish that: 1) for the redemption of government securities? Russian Federation, whose nominal value is indicated in foreign currency? Russian Federation, budget allocations are made in 2015 in the amount of 720,782,305.5 thousand rubles, in 2016 in the amount of 501,965,757.6 thousand rubles and in 2017 in the amount of 382,877,345.6 thousand rubles;2) for redemption of government securities? of the Russian Federation, the nominal value of which is indicated in foreign currency, budget allocations are allocated in 2015 in the amount of 124,562,066.7 thousand rubles, in 2016 in the amount of 50,872,450.3 thousand rubles and in 2017 in the amount of 129,564,408 ,2 thousand rubles; 3) for repayment? Russian Federation of loans to foreign states, including targeted foreign loans (borrowing), taking into account funds transferred from the federal budget to Russian suppliers of goods and (or) services for export to repay the state external debt? The Russian Federation, international financial organizations, other subjects of international law and foreign legal entities received in foreign currency are allocated budgetary allocations in 2015 in the amount of 34,353,051.5 thousand rubles, in 2016 in the amount of 12,974,980.6 thousand. rubles and in 2017 in the amount of 12,235,657.2 thousand rubles. Article 18. Organizations performing the functions of agents of the Government in 2015? Russian Federation 1. Savings bank? Russian Federation is an agent of the Government? Russian Federation to make the following payments (if these payments are not made through federal postal organizations): 1) compensation for damages to citizens exposed to radiation as a result of radiation accidents; 2) compensation to family members of deceased (deceased) military personnel and employees of certain federal executive authorities in connection with their payment for residential premises, utilities and other types of services; 3) payments for repairs of individual residential buildings belonging to family members of military personnel who have lost their breadwinner; 4) monthly benefits for children of military personnel who were directly involved in the fight against terrorism on the territory of the North Caucasus region and those killed (missing in action) while performing conscript military service duties; 5) compensation payments to women with children under the age of three who were dismissed due to the liquidation of organizations. 2. Functions of a government agent? of the Russian Federation are carried out by the Savings Bank? Russian Federation in accordance with the agreements concluded between the Savings Bank? of the Russian Federation and the federal executive authorities who, in accordance with this Federal Law, are the main managers of the budget allocations specified in Part 1 of this article. For acting as an agent of the Government? Russian Federation to make payments to the Savings Bank specified in Part 1 of this article? The Russian Federation is paid a remuneration, the amount of which should not exceed 0.5 percent of the amount of payments made.3. Savings bank? Russian Federation is an agent of the Government? Russian Federation for implementation in the territory? Russian Federation payment of pensions, benefits and compensation to persons whose pension provision is carried out in accordance with the Law? Russian Federation dated February 12, 1993 N 4468-1 “On pension provision for persons who served in military service, service in internal affairs bodies, the State Fire Service, authorities for control of the circulation of narcotic drugs and psychotropic substances, institutions and bodies of the penal system, and their families,” as well as persons who served in customs authorities, prosecutors, investigative authorities and institutions of the Investigative Committee? Russian Federation, and members of their families.4. Functions of a government agent? of the Russian Federation are carried out by the Savings Bank? Russian Federation in accordance with the agreements concluded between the Savings Bank? of the Russian Federation and federal executive authorities providing pensions to the persons specified in Part 3 of this article. These agreements may contain provisions for the provision by the Savings Bank? Russian Federation on a paid basis additional services, a list of these services and the amount of remuneration, which should not exceed 0.4 percent of the amount of pension payments.5. On behalf of the Government? Russian Federation functions as agents of the Government? Russian Federation, including representation of interests? of the Russian Federation in the courts, the following organizations can perform: 1) Vnesheconombank, open joint-stock companies "Russian Bank for Support of Small and Medium Enterprises", "Russian Agricultural Bank" - on issues of ensuring the return (repayment) of debt of legal entities, entities? Russian Federation and municipalities according to monetary obligations before? Russian Federation (except for budget loans provided in accordance with parts 1 - 3 of Article 11 of this Federal Law); 2) Vnesheconombank - on issues of provision and execution of state guarantees? Russian Federation, including on issues of maintaining analytical records of provided state guarantees? Russian Federation, obligations of the principal, his guarantors (guarantors) and other persons in connection with the provision and execution of state guarantees? Russian Federation, analysis of the financial condition and collection of debts of these persons; 3) closed joint-stock company "OSEXIMBANK" - on issues of ensuring state support for the export of industrial products (except for issues of provision and execution of state guarantees? Russian Federation); 4) open joint-stock companies " ? osagrosnab" and "? Russian Agricultural Bank" - on issues of ensuring the repayment of debt from federal budget funds allocated to provide the agro-industrial complex with engineering products and breeding stock, as well as restructuring the debts of agricultural producers in accordance with Federal Law of July 9, 2002 N 83-FZ "On the financial recovery of agricultural producers"; 5) Vnesheconombank - on issues of accounting, servicing and repayment (use) of the state external debt of the former SSS? And? Russian Federation (including internal foreign currency debt of the former USSR?) and government loans provided by the former USSR? And? Russian Federation to foreign borrowers, as well as on issues of monitoring projects implemented in? Russian Federation with the participation of international financial organizations; 6) financial organizations selected in the prescribed manner - on issues of placement of bonds of internal and external bond loans? Russian Federation.6. For performing the functions of agents of the Government in 2015? of the Russian Federation, provided for in Part 5 of this article, open joint-stock companies "? Russian Bank for the Support of Small and Medium Enterprises", "? Russian Agricultural Bank", "? osagrosnab" and closed joint stock company"OSEXIMBANK" pays remuneration in a total amount of up to 85,000.0 thousand rubles. What is the amount of remuneration for Government agents? of the Russian Federation is established by the Government? Russian Federation within the specified amount.7. For performing the functions of an agent of the Government in 2015? Russian Federation, provided for in part 5 of this article, Vnesheconombank is paid remuneration in a total amount of up to 630,000.0 thousand rubles.8. For performing in 2015 the functions of agents for the placement of bonds of domestic and foreign bond loans? of the Russian Federation, financial organizations selected in the prescribed manner are paid remuneration in a total amount of up to 300,000.0 thousand rubles from funds raised as a result of the placement of domestic and foreign bonded loans in 2015? Russian Federation, in accordance with agreements concluded with these organizations, reflecting specified operation in the report on the execution of the federal budget. Article 19. Features of service in 2015 by the Central Bank? Russian Federation and credit organizations separate accounts participants in the budget process 1. Establish what divisions of the Central Bank? of the Russian Federation and credit organizations without charging a fee: 1) service accounts opened by the Federal Treasury and its territorial bodies; 2) service accounts opened financial authorities subjects? Russian Federation and municipalities; 3) carry out operations to accept cash from organizations whose personal accounts are opened with the Federal Treasury and financial authorities of the constituent entities? Russian Federation (municipalities), and to provide these organizations with cash; 4) provide services to the Federal Treasury and its territorial bodies for the production of paper copies of electronic messages containing orders; 5) provide services for the transfer of funds using telegraph technology territorial bodies of the Federal Treasury.2. Central bank? Russian Federation provides information services in payment system Jar? Russia to the Federal Treasury and its territorial bodies without charging a fee.3. Establish what the Central Bank? Does the Russian Federation submit quarterly information on foreign currency accounts to the Federal Treasury? Russian Federation, opened in the branches of the Central Bank? Russian Federation and credit organizations: 1) federal government institutions and federal budgetary institutions; 2) financial authorities of the constituent entities? Russian Federation and municipalities to account for transactions with funds from the budgets of the subjects? Russian Federation and local budgets; 3) recipients of funds from the budgets of the constituent entities? Russian Federation (local budgets) to account for transactions with funds coming to their temporary disposal; 4) state institutions of the constituent entities? Russian Federation (municipal government institutions) and budgetary institutions of the constituent entities? of the Russian Federation (municipal budgetary institutions); 5) management bodies of state extra-budgetary funds for accounting for budget funds of state extra-budgetary funds; 6) recipients of budget funds for state extra-budgetary funds for accounting for funds received at their temporary disposal. 4. When establishing the fact of non-closure in the divisions of the Central Bank? Russian Federation and credit organizations opened in violation of the law? Russian Federation accounts specified in part 3 of this article, operations on them are subject to suspension on the basis of those sent in the manner established by the Ministry of Finance? Russian Federation, the Federal Treasury and its territorial bodies of proposals to suspend operations. Article 20. Features of the execution of the budget of the city of Baikonur in 2015 1. Tax benefits on the territory of the city of Baikonur are provided by decision of the head of the administration of the city of Baikonur on the basis of the powers granted to him in accordance with the Agreement between? Russian Federation and? Republic of Kazakhstan on the status of the city of Baikonur, the procedure for the formation and status of its executive authorities.2. Benefits in the city of Baikonur are not provided for federal taxes, including those provided for by special tax regimes, fees and customs duties. Individual tax benefits (benefits for individual taxpayers) are not provided in the city of Baikonur.3. The tax benefits specified in Part 1 of this article are provided to legal entities and individual entrepreneurs if they simultaneously comply with the following conditions: 1) the presence of premises, property, production or other complexes necessary for the production of goods located on the territory of the city of Baikonur (including the Baikonur Cosmodrome) works, services); 2) sales of products (works, services) in the territory of the city of Baikonur (including the Baikonur Cosmodrome). 4. Taking into account the special regime for the safe operation of facilities and organizations, as well as the residence of citizens on the territory of the city of Baikonur, state registration on its territory of legal entities that are taxpayers but do not carry out their activities on the territory of the city of Baikonur is prohibited.5. Interbudgetary transfers provided to the budget of the city of Baikonur from the federal budget in the form of other interbudgetary transfers that were not used in 2014 are subject to use in 2015 for the same purposes.6. Authorized government bodies? The Russian Federation conducts audits and checks on the execution of the budget of the city of Baikonur. Article 21. Features of the execution of the federal budget in 2015 1. Establish in accordance with paragraph 3 of Article 217 of the Budget Code? Russian Federation that the basis for introducing changes in the indicators of the consolidated budget breakdown of the federal budget in 2015 is the distribution of the budget allocations reserved as part of approved by Article 6 of this Federal Law: 1) budgetary allocations provided for under the subsection “Other national issues” of the section “National issues” of the classification of expenses budgets, for payment of property tax of organizations and land tax federal government bodies, federal government agencies, organizations participating in the mobilization preparation of the economy, in connection with the abolition of tax benefits for the payment of corporate property tax and land tax and in connection with the increase in the total residual value of federal property, secured by the right of operational management, recognized fixed assets, and cadastral value land plots, in the manner prescribed by the Government? Russian Federation; 2) budgetary allocations provided for under the subsection “Other national issues” of the section “National issues” of the classification of budget expenditures for the implementation of decisions of the President? Russian Federation and Government? Russian Federation; 3) budgetary allocations provided for under the subsection “Other national issues” of the section “National issues” of the classification of budget expenditures for the payment of monetary compensation to plaintiffs in accordance with decisions of the European Court of Human Rights; 4) budgetary allocations provided for under the subsections “Bodies security", "Protection of the population and territory from emergency situations natural and man-made, civil defense" and "Other issues in the field of national security and law enforcement" section "National security and law enforcement" and subsection "Other issues in the field national economy" section "National Economy" of the classification of budget expenditures for the implementation of decisions of the President of the Russian Federation and the Government of the Russian Federation to ensure certain activities in the field of national defense, national security, exploration and use of outer space and law enforcement; 5) budgetary allocations provided for subsection "Other issues in the field of national defense" of the section "National Defense" and subsection "Other issues in the field of national security and law enforcement activities" of the section "National security and law enforcement activities" of the classification of budget expenditures for activities related to the reform of the Armed Forces? Federation, other troops, military formations, law enforcement and other bodies, including for the modernization and improvement of their material and technical base, including improvement of the infrastructure for the storage and operation of missiles, ammunition and explosives, for certification of Ministry of Defense facilities? Russian Federation, registration of property rights and execution of title documents, for the fulfillment of obligations assumed under agreements in the implementation of military-technical cooperation, for housing provision for military personnel and persons equivalent to them, construction of housing and social infrastructure on land plots selected for housing construction, for the social protection of military personnel and persons equivalent to them, members of their families, as well as persons discharged from military and equivalent service, in the amount of up to 5,511,137.3 thousand rubles in the case and within the limits of federal budget revenues from sales released movable and immovable military and other property under the operational management of federal executive authorities, which provide for military and equivalent service, and recipients of federal budget funds subordinate to them, from the sale of military products from the availability of federal executive authorities and the provision of services (performance of work) in the implementation of military-technical cooperation, from the sale in the prescribed manner of land plots provided for defense and security needs, as well as funds from the provision of services (performance of work) on the basis of civil contracts concluded in cases provided for by law and other legal acts? Russian Federation, and income from the rental of property under the operational management of the Ministry of Defense? the Russian Federation and its subordinate recipients of federal budget funds (with the exception of income from the lease of military products in the implementation of military-technical cooperation, exceeding the volume of expenses under contracts related to the fulfillment of obligations to lease military products);6) budgetary allocations provided for under the subsection “Other issues in the field of national defense” of the section “National Defense” of the classification of budget expenditures for the financial support of socially significant objects and activities of the Ministry of Defense? Russian Federation in the amount of up to 223,000.0 thousand rubles in the case and within the limits of receipt of targeted contributions from all-Russian state lotteries"Victory"; 7) budgetary allocations provided for under the subsection "Migration Policy" of the section "National Security and Law Enforcement" of the classification of budget expenditures, for implementation by federal executive authorities State program to assist voluntary resettlement in? Russian Federation of Compatriots Living Abroad; 8) budgetary allocations provided for under the subsection “Other national issues” of the section “National issues” of the classification of budget expenditures, for financial support of measures to implement the rotation of federal state civil servants of territorial bodies of federal executive bodies in connection with Federal Law of December 6, 2011 N 395-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the introduction of rotation in the state civil service"; 9) budgetary allocations provided for under the subsection "Other national issues" of the section "National issues " classification of budget expenditures for the payment of accruals for wages of employees of federal government bodies, transferred in the prescribed manner to the budgets of state extra-budgetary funds, in the manner established by the Ministry of Finance? Russian Federation; 10) budgetary allocations provided for under the subsection “General Economic Issues” of the section “National Economy” of the classification of budget expenditures, for financial support in the amount of up to 60,000,000.0 thousand rubles for implementation by decisions of the Government? Russian Federation additional measures to support sectors of the economy, social support for citizens and provide humanitarian assistance to the population of foreign countries; 11) budgetary allocations provided for under the subsection “Other issues in the field of the national economy” of the section “National Economy” of the classification of budget expenditures for the implementation of state program activities ? Russian Federation "Socio-economic development Far East and the Baikal region" in the amount of up to 7,000,000.0 thousand rubles according to decisions of the Government of the Russian Federation; 12) budgetary allocations provided for under the subsection "Social security of the population" of the section "Social Policy" of the classification of budget expenditures in the amount of up to 3,545,000, 0 thousand rubles for the provision of interbudgetary transfers to the budget of the Social Insurance Fund of the Russian Federation to provide for disabled people technical means rehabilitation, including the manufacture and repair of prosthetic and orthopedic products; 13) budgetary allocations provided for in the subsection “Protection of Family and Childhood” of the section “Social Policy” of the classification of budget expenditures for the provision of subsidies in order to co-finance the expenditure obligations of the subjects? of the Russian Federation, arising when assigning a monthly cash payment to families in need of support in connection with the birth of a third child or subsequent children before the child reaches the age of three years; 14) budgetary allocations provided for under the subsection “High Achievement Sports” of the section “Physical Culture and Sports” of the classification budget expenditures for financial support of activities aimed at the development of physical culture and mass sports carried out by the Ministry of Sports? Russian Federation, in the amount of up to 122,016.6 thousand rubles in the event and within the limits of receipt of targeted contributions to the federal budget from all-Russian state lotteries in support of the organization and holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi.2 . Establish in accordance with paragraph 3 of Article 217 of the Budget Code? Russian Federation the following reasons for making changes in 2015 to the indicators of the consolidated budget breakdown of the federal budget related to the peculiarities of the execution of the federal budget and (or) redistribution of budgetary allocations between the main managers of federal budget funds: 1) redistribution of budgetary allocations provided for by subsections " International relationships and international cooperation" and "Other national issues" of the section "National Issues" of the classification of budget expenditures for the implementation of decisions of the President of the Russian Federation and the Government of the Russian Federation on the provision of international development assistance and participation of the Russian Federation in international organizations, as well as the preparation and conduct of events in connection with participation? Russian Federation in international financial and economic organizations and forums; 2) redistribution of budgetary allocations provided for by the Ministry of Education and Science? Russian Federation under the subsection “Applied scientific research in the field of national issues” of the section “National issues” of the classification of budget expenditures for payment in the manner established by the Government? Russian Federation, Presidential scholarship? Russian Federation for young scientists and graduate students carrying out promising scientific research and development in priority areas of modernization of the Russian economy; 3) redistribution of budgetary allocations provided for by the Ministry of Industry and Trade? Russian Federation under the subsection “Other national issues” of the section “National issues” of the classification of budget expenditures for financial support of exhibitions and fairs held abroad, partial financial support of which is provided through budgetary allocations from the federal budget, according to decisions of the Government? Russian Federation; 4) redistribution of budgetary allocations provided for by the Ministry of Finance? Russian Federation to pay legal costs associated with representing interests? Russian Federation in international judicial and other legal disputes, legal and advocacy services, for payments under Government decisions? Russian Federation related to the execution of judicial acts of international judicial bodies and judicial bodies of foreign states, settlement agreements concluded within the framework of judicial proceedings in international judicial authorities and judicial bodies of foreign states, as well as for the implementation of federal activities related to foreign economic activity; 5) redistribution of budget allocations provided for in the sections “National Issues”, “National Defense” and “National Security and Law Enforcement Activities” of the classification of budget expenditures for implementation state defense order in order to ensure the state armament program, on the basis of those adopted as established by the Government? of the Russian Federation in the procedure for decisions to clarify the state defense order for 2015 and for the planning period of 2016 and 2017; 6) redistribution of budgetary allocations provided for the Ministry of Defense? of the Russian Federation under the subsection "Armed Forces? of the Russian Federation" of the section "National Defense" of the classification of budget expenditures on monetary allowance in connection with the increase in the number of military personnel in the Armed Forces? of the Russian Federation, undergoing military service under a contract, for the construction (purchase) and repair of office residential premises; 7) redistribution of budgetary allocations for the purpose of financial support for mutual settlements between the main managers of federal budget funds for the maintenance and servicing of the Armed Forces? Russian Federation, other troops, military formations and bodies, military courts, institutions and bodies of the penal system, federal courier communications bodies, training of military personnel and other types of support; 8) redistribution of budgetary allocations provided for authorized federal executive authorities in the field of management and disposal of property of the Armed Forces? Russian Federation, internal troops of the Ministry of Internal Affairs? of the Russian Federation, state security bodies and organizations subordinate to them for the maintenance of the property of military camps that have no prospects of being used for federal needs, when making decisions on the transfer of said property into the ownership of the subjects? Russian Federation and municipalities;9) redistribution of budgetary allocations provided for by the Ministry of Agriculture? Russian Federation for the implementation of the activities of the State Program for the Development of Agriculture and Regulation of Markets for Agricultural Products, Raw Materials and Food for 2013 - 2020, between its activities according to Government decisions? Russian Federation; 10) redistribution of budgetary allocations provided for by the Ministry of Industry and Trade? of the Russian Federation under the subsection "General Economic Issues" of the section "National Economy" classification of budget expenditures for financial support for the development of draft technical regulations and the necessary lists of documents in the field of standardization for technical regulations, according to Government decisions? Russian Federation; 11) redistribution of budgetary allocations provided for by the Federal Road Agency under the subsection "Road Facilities (Road Funds)" of the section "National Economy" of the classification of budget expenditures, for the provision of subsidies to the State Company "Russian Highways" according to decisions of the Government? Russian Federation;12) redistribution of budgetary allocations provided for by the main managers of federal budget funds for purposes related to the maintenance and operation of Olympic facilities, and for reimbursement of costs (losses) of Vnesheconombank for lending transactions to business entities (investors) that carried out projects for the construction of Olympic facilities within the framework of the Program for the construction of Olympic facilities and the development of the city of Sochi as a mountain climatic resort (hereinafter for the purposes of this paragraph - loans), in respect of which a guarantee was provided State Corporation for the construction of Olympic facilities and the development of the city of Sochi as a mountain climatic resort in front of Vnesheconombank, in the part not compensated by income from the sale of property provided under a pledge agreement to secure loans, and (or) in the part not compensated by the value of the property accepted as compensation for loans , as well as for reimbursement of costs (losses) resulting from the transfer by Vnesheconombank to the state treasury? Russian Federation of property received by Vnesheconombank in the form of compensation for loans, according to decisions of the Government? Russian Federation; 13) redistribution of budgetary allocations provided for by the Ministry of Finance? Russian Federation for the implementation of state guarantees? of the Russian Federation upon the occurrence of warranty cases; 14) redistribution of budgetary allocations provided for by the Ministry of Finance? Russian Federation for the implementation of measures related to the abolition of the Ministry regional development? Russian Federation, Federal agency for the supply of weapons, military, special equipment and material resources And Federal service for defense orders; 15) redistribution of budgetary allocations provided for by the Ministry of Education and Science? Russian Federation under the subsection "Higher and postgraduate professional education" of the section "Education" of the classification of budget expenditures for improving scholarship provision for students in federal state professional educational organizations and educational organizations of higher education, payment of state social scholarships to students in the first and second years of educational programs of higher education (bachelor's degree programs and specialty programs) who have “good” or “excellent” grades, and for the payment of Presidential scholarships? Russian Federation and Government scholarships? Russian Federation students and graduate students studying in specialties and areas of training corresponding to priority areas of modernization and technological development of the economy? Russian Federation, and Government scholarships? of the Russian Federation for students in secondary educational programs vocational education, corresponding to the priority directions of modernization and technological development of the economy? Russian Federation, in accordance with Government decisions? Russian Federation;16) redistribution of budgetary allocations for the provision of subsidies on a competitive basis (grants in the form of subsidies) to individuals, individual entrepreneurs and legal entities, including government agencies, which are not government institutions, in the field of culture, art, education, science and technology; 17) redistribution of budgetary allocations provided for by the Ministry of Health? Russian Federation under the subsection "Other issues in the field of health care" of the section "Healthcare" classification of budget expenditures for financial support of medical activities related to the donation of human organs for transplantation, between the main managers of federal budget funds, as well as for the provision of subsidies to the budgets of constituent entities? Russian Federation in order to co-finance the expenditure obligations of the subjects? Russian Federation to ensure medical activities related to the donation of human organs for transplantation purposes; 18) redistribution of budgetary allocations provided for by the Ministry of Finance? Russian Federation according to the subsections "Pension provision" and "Social security of the population" of the section "Social policy" of the classification of budget expenditures in case of their incomplete use (with the exception of budgetary allocations provided for mandatory pension insurance, for co-financing the formation of pension savings of insured persons and for compensation of lost budget revenues Pension Fund ? Russian Federation in connection with the reduction of insurance premium rates), for financial support of certain types of social payments in the event of insufficient budgetary allocations resulting from the implementation of the Pension Fund budgets? Russian Federation, Social Insurance Fund? Russian Federation in 2015;19) redistribution of budgetary allocations provided for by the Ministry of Finance? Russian Federation under the subsection “Other issues in the field of healthcare” of the section “Healthcare” and under the subsection “Pension provision” of the section “Social Policy” classification of budget expenditures for compulsory pension insurance and for compensation of shortfalls in budget revenues of state non-budgetary funds? Russian Federation in connection with a reduction in insurance premium rates; 20) redistribution of budgetary allocations provided for by the Ministry of Finance? Russian Federation for the provision of state social assistance to certain categories of citizens in terms of payment for sanatorium-resort treatment, as well as travel by intercity transport to the place of treatment and back under the subsection “Social security of the population” of the section “Social policy” of the classification of budget expenditures, and their allocation for subventions subject budgets? of the Russian Federation under the subsection “Social security of the population” of the section “Social policy” of the classification of budget expenditures in the event of concluding agreements between the federal executive body, which carries out the functions of developing state policy and legal regulation in the field of social protection of the population, and the executive authorities of the constituent entities? Russian Federation on the transfer of these powers to them; 21) redistribution of budgetary allocations provided for by the Ministry of Finance? of the Russian Federation under the subsection “Social Security of the Population” of the section “Social Policy” of the classification of budget expenditures for monthly cash payments to certain categories of citizens, between the main managers of budget funds, which are federal executive bodies that provide for military and equivalent service;22) distribution of budgetary allocations provided for the Ministry of Construction and Housing and Communal Services? Russian Federation under the subsection "Social security of the population" of the section "Social Policy" of the classification of budget expenditures for the provision, in accordance with the federal target program "Housing" for 2011 - 2015, of a one-time subsidy for the purchase of residential premises for federal state civil servants, in the manner established by the Government? Russian Federation;23) redistribution of budgetary allocations provided for by the main managers of federal budget funds for activities for the preparation and holding of the 2018 FIFA World Cup in? Russian Federation, according to decisions of the Government? Russian Federation;24) redistribution of budgetary allocations provided for by the Ministry of Finance? of the Russian Federation under the subsection "Other subsidies" of the section "Interbudgetary transfers of a general nature to the budgets of the budget system? of the Russian Federation", to the subsection "International relations and international cooperation" of the section "National Issues" of the classification of budget expenditures in the amount of up to 5,000,000.0 thousand rubles to provide financial assistance subjects of international law; 25) redistribution of budgetary allocations provided for remuneration of employees of federal government bodies, if adopted by the President? Russian Federation and the Government? Russian Federation decisions to reduce the number of employees of these federal government bodies; 26) redistribution of budgetary allocations provided for the Ministry of Health? Russian Federation, Ministry of Labor and Social Protection? Russian Federation, Ministry of Education and Science? Russian Federation and the Ministry of Culture? Russian Federation in order to implement the decisions of the President? of the Russian Federation, specified in Part 4 of Article 7 of this Federal Law; 27) redistribution of budgetary allocations for budget investments and provision of subsidies for capital investments in facilities capital construction state property? Russian Federation, provided for by the federal address investment program(except for budgetary allocations of the Federal Road Fund), in the absence of duly approved design documentation for capital construction projects and (or) details of activities (enlarged investment projects) included in the specified program as of April 1, 2015, in accordance with the procedure, established by the Government? Russian Federation;28) redistribution of budgetary allocations in connection with approval by the Government? Russian Federation of federal target programs and budgetary allocations for the implementation of budgetary investments and for the provision of subsidies for capital investments in capital construction projects of state property? Russian Federation or acquisition of objects real estate V state property ? of the Russian Federation, provided for by the federal targeted investment program (with the exception of budgetary allocations of the Federal Road Fund), in connection with the detailing of the activities (enlarged investment projects) included in the specified program, in accordance with the procedure established by the Government? Russian Federation;29) redistribution of budgetary allocations within the limits provided for by the main managers of federal budget funds for the provision of subsidies to budgetary and autonomous institutions for the financial support of state assignments for the provision of public services (performance of work) and subsidies for other purposes;30) redistribution of budgetary allocations provided for Ministry of Finance? of the Russian Federation for the implementation of monthly cash payments to certain categories of citizens under the subsection "Social Security of the Population" of the section "Social Policy" of the classification of budget expenditures, for the financial provision of a set of social services to certain categories of citizens in accordance with Federal Law of July 17, 1999 N 178-FZ " On state social assistance", including taking into account changes made in 2015 to the Federal Register of persons entitled to receive state social assistance; 31) redistribution of budgetary allocations provided for the main managers of federal budget funds for purposes related to the implementation of activities to eliminate the consequences of large-scale flooding in the territories? Republic of Sakha (Yakutia), Primorsky and Khabarovsk territories, Amur and Magadan regions, Jewish Autonomous Region and floods in the territories? Altai Republic, ? Republic of Tuva, ? Republic of Khakassia and Altai Territory, according to Government decisions? Russian Federation;32) redistribution of budgetary allocations provided for by the main managers of federal budget funds, which are federal executive authorities that provide for military service, for the construction and acquisition of residential premises for military personnel, as well as for the maintenance of military personnel in connection with their dismissal from military service or being at the disposal of commanders (chiefs), for the purpose of financial support for the provision of subsidies to military personnel and citizens discharged from military service for the purchase or construction of residential premises; 33) redistribution of budgetary allocations provided for by the Federation Council of the Federal Assembly? Russian Federation, State Duma of the Federal Assembly? of the Russian Federation under the subsection “Functioning of legislative (representative) bodies of state power and representative bodies of municipalities” of the section “National Issues” of the classification of budget expenditures, in the case of proposals being submitted accordingly by the Federation Council of the Federal Assembly? Russian Federation, State Duma of the Federal Assembly? Russian Federation in accordance with part one.2 of Article 40 of the Federal Law of May 8, 1994 N 3-FZ “On the status of a member of the Federation Council and the status of a deputy State Duma Federal Assembly? Russian Federation";34) redistribution of budgetary allocations provided for by the main managers of federal budget funds for financial support of the functions and remuneration of employees of federal executive bodies, in order to provide subventions for financial support of activities related to the transfer of powers of federal executive bodies to government bodies? of the Republic of Crimea and the federal city of Sevastopol, according to decisions of the Government of the Russian Federation; 35) redistribution of budgetary allocations provided for by the main managers of federal budget funds for the implementation of the federal target program “Socio-economic development? Republic of Crimea and the city of Sevastopol until 2020", according to decisions of the Government of the Russian Federation; 36) redistribution of budgetary allocations provided for by the main managers of federal budget funds in order to prepare and conduct events related to the celebration of the 70th anniversary of Victory in the Great Patriotic War of 1941 - 1945;37) redistribution of budgetary allocations provided for by the main managers of federal budget funds in order to prepare for the XXIX World Winter Universiade 2019 in the city of Krasnoyarsk, according to decisions of the Government of the Russian Federation.3. Establish that the State Corporation for Assistance in Development, production and export of high-tech industrial products? Ostekh" has the right in 2015 to use the balance of the subsidy provided to the State Corporation for Promoting the Development, Production and Export of High-Tech Industrial Products"? ostechnologii" in the form of a property contribution? of the Russian Federation in accordance with Appendix 6.2 to the Federal Law of December 2, 2009 N 308-FZ "On the Federal Budget for 2010 and for the planning period of 2011 and 2012" for the implementation of measures to complete construction and commissioning for the operation of federal centers of high medical technologies, in the amount of 1,895,020.0 thousand rubles for the purpose of its activities according to the decision of the Government of the Russian Federation.4. Establish that, in accordance with the decision of the Government of the Russian Federation, funds from the reserve fund in the amount of up to 500 000,000 thousand rubles can be used to replace federal budget revenues not received during the execution of the federal budget in 2015 (with the exception of oil and gas revenues of the federal budget) and sources of financing the federal budget deficit, as well as additional oil and gas revenues of the federal budget specified in part 3 of the article 1 of this Federal Law, to the extent established by paragraph 1 of Part 1 of Article 1 of this Federal Law. 5. Establish that in 2015, a decrease in the total volume of budget allocations approved in the prescribed manner to the main manager of federal budget funds for the payment of corporate property tax and land tax, as well as insurance contributions for compulsory pension insurance, for compulsory social insurance in case of temporary disability and in connection with maternity, for mandatory health insurance, for directing them to other purposes without amending this Federal Law is not allowed.6. Establish what is in accordance with the Government decision? Russian Federation funds? reserve fund in the amount of up to 200,000,000.0 thousand rubles can be used to replace federal budget revenues that were not received during the execution of the federal budget in 2014 (with the exception of oil and gas revenues of the federal budget) and revenues included in the sources of financing the federal budget deficit. The president? Russian Federation V. PUTIN Moscow, Kremlin December 1, 2014 N 384-FZ

BALANCED BUDGET
FEDERAL BUDGET
FEDERAL BUDGET REVENUE
FEDERAL BUDGET EXPENSES

The task of ensuring budget balance is the most important for the state when implementing economic policy. This article is subject to review and analysis of federal budget revenues and expenses for the period 2013-2017.

The role of Federal taxes in the tax system of the Russian Federation
Using public-private partnership mechanisms to develop public infrastructure
Ways to strengthen the revenue side of the Federal budget of the Russian Federation

The balance of federal budget revenues and expenditures has a significant impact on the stability of the country as a whole. At the same time, the question of the relationship between the revenue and expenditure parts of the budget is especially relevant today. Considering the dynamics of the budget system of the Russian Federation for 2016, one can notice a gradual decrease in the share of federal budget revenues in relation to GDP - from 20.9% in 2013 to 17.5% in 2016, as well as a reduction in the total volume of federal budget expenditures to 20 .5% relative to GDP.

Table 1. Main indicators of the federal budget for 2013-2017, billion rubles.

According to the bill on the federal budget for 2017, budget revenues amounted to 14,720.3 billion rubles, and in 2016 - 13,738.5 billion rubles, i.e. a clearly expressed excess of revenues. Is it good or bad?

According to the Ministry of Finance, this jump in budget revenues in the entire history is considered the maximum point, however, this growth can be justified by the level of inflation and the weak ruble included in the budget. It should also be noted that oil is a revenue source for the budget, because according to the forecast for the next 2 years, the rate per barrel will be about $40.

Increasing revenues leads, first of all, to budget imbalance, so the only way to strengthen the budget is to reduce federal spending. To improve this situation, the Ministry of Finance proposes to change the composition of the use of sovereign funds and use borrowed funds more (about 1005 billion rubles), which is almost twice as much as borrowing in 2016.

It is planned to use 1150 billion rubles to finance the budget deficit. from the Reserve Fund, as a result of which these funds will be spent. In this situation, it is necessary to use the National Wealth Fund, from which the Ministry of Finance wants to spend 660 billion rubles. during 2017 to cover the deficit. Replenishment of sovereign funds is not planned until 2020.

Let's consider the structure of federal budget revenues for 2013-2017.

Table 2. Federal budget revenues for 2013-2017, billion rubles.

Indicators/Years						2017 as a percentage of 2013

Oil and gas revenues
Income tax



Customs duties
Dividends on shares owned by the Russian Federation
Other income

According to the table, you can see that during the period under review there was an increase in income. Let's consider federal budget revenues from the point of view of tax and non-tax revenues. For quite a long period of time, tax revenues have accounted for the majority of all federal budget revenues. So, for the period 2013-2017. their volume is more than 50%, while this share increased significantly over the period of time under review by 10.6 percentage points. This fact indicates that the state, solving its socio-economic problems, decided to replenish the financial base from tax revenues, including mineral extraction tax, income tax, excise taxes, VAT, etc. Non-tax revenues also play a significant role in the formation of the federal budget, despite the fact that for 2013–2017. their share decreased by almost 11.5%. This decrease can be explained by a reduction in income from foreign trade activities. This trend is not accidental, given Russia’s relatively restrained policy on the world market, since at the moment the state is striving to develop the domestic market.

Let us consider the structure of federal budget expenditures for the period under study.

Table 3. Federal budget expenditures 2013-2017, billion rubles.

Analyzing the table, you can see that in 2017 income was higher than in previous years, i.e. a growth trend in budget expenditures is visible. This fact can be justified by the fact that in the context of functional areas of budget expenditures, the most is planned to be spent on social policy - 5080 billion rubles. For the “National Economy” section, allocations amount to almost 2,300 billion rubles. “National Defense” will require about 2,840 billion rubles in the open part of the budget. This is 27% less than what was allocated for national defense in 2016. Despite a slight increase in the total share of expenditures on the social block, the 2017 budget cannot be called “social” from the point of view of concern for the development of the social sphere. The main changes in pensions boiled down to a reduction in the scale of planned indexation and another freeze of the funded part.

Thus, we can summarize that the budget imbalance still exists, and according to the Ministry of Finance of the Russian Federation, by 2020 the deficit should decrease to 1.2%. Regarding the population, the state needs to improve policies in the field of health and education and pay more attention to the social aspects of the development of the state.

Bibliography

State and municipal government: Textbook/Ed. N.I. Zakharova [Text]. – M.: INFRA – M, 2015. – 278 p.
Romanovsky M.V., Vrublevskaya O.V. Budget system of the Russian Federation: Textbook for university students studying economics. 4th ed., St. Petersburg: Peter, 2015. - 576 p.
Siraeva R.R. Control over budget execution as an integral part of the budget process / R.R. Siraeva, G.F. Garifullina // Socio-economic development modern society in the conditions of modernization: materials of the International Scientific and Practical Conference. – Saratov, 2016. - pp. 158-159.
Official website of the Ministry of Finance of the Russian Federation /Monthly information on the execution of the federal budget (data from January 1, 2011) [ Electronic resource]: http://minfin.ru/ru/

UDC 338.001.36

Mikhaleva Olga Valerievna, 3rd year student of the Faculty of Economics and Management, Kursk State University e-mail: [email protected]

ANALYSIS OF THE BUDGET STRUCTURE OF THE RUSSIAN FEDERATION FOR

PERIOD 2013-2015.

Abstract: the article touches on topical issues of forming the structure of revenues and expenses of the federal budget. Data on the structure of the federal budget for 2013-2015 are presented and analyzed, and an analysis of the structure and dynamics of development of revenues and expenditures of the budget of the Russian Federation for the period under review is also given. The article uses data from the Ministry of Finance of the Russian Federation. Key words: federal budget, federal budget revenues, federal budget expenditures.

Mikhaleva Olga Valer"evna, student of the 3rd course of the faculty of Economics and management, Kursk state University e-mail: [email protected]

ANALYSIS OF THE STRUCTURE OF THE BUDGET OF THE RUSSIAN FEDERATION FOR THE PERIOD 2013-2015.

Summary: in the article topical issues of formation of structure of incomes and expenditures of the Federal budget. Presented and analyzed data on the structure of the Federal budget for 2013-2015., also provided analysis of the structure and dynamics of the revenues and expenditures of the budget of the Russian Federation during the period under review. The article uses data from the Ministry of Finance of the Russian Federation.

Keywords: Federal budget, Federal budget revenues, expenditures of the Federal budget.

The formation and approval of a balanced budget is the primary function of the Ministry of Finance and the Government of the Russian Federation. In the state budget, the balance of the country's income and expenses is very important. The economic stability of the state depends on this factor, so the issue of the relationship between income and expenditure of the country’s budget always remains relevant.

Based on the data presented in the document “Main directions of budget policy for 2015 and for the planning period of 2016 and 2017,” we can analyze and draw certain conclusions about

POLITICS, ECONOMY AND INNOVATION. 1(3), 2016_____________

dynamics of income and expenses state budget for the period 2013-2015.

Table 1 presents indicators of state budget revenues and expenditures for the period 2013-2017.

Table 1. Structure of the federal budget

Indicator 2013 (report) 2014 Law 201 Federal Law* 2015 Law 349-FZ 2016 Law 349-FZ

Income, total 13019.9 14238.8 14564.9 15905.7

% of GDP 19.5 19.9 18.3 18.3

Expenses, total: 13342.9 13960.1 15361.5 16392.2

% of GDP 20.0 19.5 20.0 18.9

Source: Official website of the Ministry of Finance of the Russian Federation [Electronic resource] URL: http://www.minfin.ru/ru.

Data for the period under review 2013-2015. can also be presented in the form of a graph (Fig. 1).

Rice. 1. Dynamics of expenditures and revenues of the state budget 2013-2015. Source: own development

In 2013-2015 There has been a decrease in federal budget revenues from 19.5% of GDP in 2013 to 18.3% in 2015, mainly due to a decrease in oil and gas revenues. Although in absolute terms the budget revenue indicator is growing, in 2013 this figure amounted to 13019.9 billion rubles, in 2014 -14238.8 billion rubles, and in 2015 - 14564.9 billion rubles .

At the same time, the overall indicator of state budget expenditures for the analyzed period also tends to increase in absolute terms. Thus, in 2014, this growth in 2014 relative to 2013 amounted to 617.2 billion rubles, and in 2015 the figure increased by another 1401.4

POLITICS, ECONOMY AND INNOVATION. 1(3), 2016

billion rubles and stopped at around 15361.5 billion rubles. Despite the increase in the absolute indicator of budget expenditures, the percentage of GDP volume decreases from 20.0% of GDP in 2013 to 19.3% in 2015.

Also, within of this document we have the opportunity to examine in more detail the structure and dynamics of federal budget revenues (Table 2).

The ratio of oil and gas and non-oil and gas income for the period 2013-2015 is more clear. can be observed on the graph (see Fig. 2).

Table 2. Federal budget revenues

billion, rubles

Indicator 2013 2014 | 2015 | 2016 2017

report %% GDP Law 201-FZ %% GDP forecast %% GDP forecast %% GDP forecast %% GDP

1 2 3 4 5 6 7 8 9 10 11

Income, total 13,019.9 19.5 14,238.8 19.9 14,923.9 19.6 15,493.2 18.8 16,272.7 18.1

including;

Oil and gas revenues b 534.0 9.8 7,480.2 10.5 7,520.6 9.9 7,516.1 9D 7,590.9 3.4

including;

MET 2,514.5 3.8 2,917.1 4D 3,052.4 4.0 3,209.6 3.9 3,251.5 3.6

Customs duties 4,019.5 6.0 4,563.1 6.4 4,468.2 5.9 4,306.5 5.2 4,339.4 4.8

Non-oil revenues 6,485.9 9.7 6,758.6 9.5 7,403.3 9.7 7,977.1 9.7 8,681.8 9.7

including;

Corporate income tax 352.2 0.5 363.2 0.5 380.6 0.5 403.8 0.5 449.6 0.5

VAT 3,539.0 5.3 3,711.9 5.2 4,202.4 5.5 4,704.3 5.7 5,283.9 5.9

Excise taxes 524.4 0.8 664.9 0.9 797.0 1.0 933.7 1.1 1,036.5 1.2

Mineral extraction tax (without oil and gas revenues) 20.7 0.0 20.3 0.0 22.4 0.0 23.0 0.0 23.8 0.0

Customs duties (excluding oil and gas INCOME) 722.3 1.1 711.1 1.0 707.8 0.9 686.2 0.8 664.7 0.7

Dividends on shares. belonging to the Russian Federation 134.8 0.2 139.1 0.2 229.1 0.3 152.1 0.2 167.3 0.2

Other non-oil and gas income 1,192.5 1.8 1,148.1 1.6 1,064.0 1.4 1,074.0 1.3 1,056.0 1.2

Source: Official website of the Ministry of Finance of the Russian Federation [Electronic resource] URL: http://www.minfin.ru/ru.

Having examined and analyzed the data in Table 2 and Figure 2, we can draw the following conclusions: in 2013, the ratio of oil and gas and non-oil and gas incomes does not have a huge gap between the indicators, they amount to 6534 billion rubles. and 6485.9 billion rubles. respectively.

POLITICS, ECONOMY AND INNOVATION. 1(3), 2016

Rice. 2. The ratio of oil and gas and non-oil and gas revenues of the state budget for the period 2013-2015.

Source: own development

During the analyzed period, the ratio of oil and gas and non-oil and gas incomes changed dramatically. Thus, if in the structure of budget revenues in 2014, oil and gas revenues occupied a predominant role and accounted for 52.5% of budget revenues or 7480.2 billion rubles. in absolute terms, non-oil and gas revenues accounted for 47.5% of total budget revenues or 6,758.6 billion rubles.

In 2015, the structure of budget revenues is changing and we see the opposite picture: the volume of oil and gas revenues amounted to 6818.6 billion rubles. or 46.8% of total budget revenues, and not oil and gas revenues, on the contrary, increased to 7746.3 billion rubles. and amounted to 53.2% of total budget revenues.

The decrease in the projected receipt of oil and gas revenues as a percentage of GDP in 2014-2015 is due to a decrease in export prices for natural gas, oil production volumes, and export volumes of goods produced from oil.

We can analyze the volume and structure of budget expenditures using the data presented in Table 3 “Structure and dynamics of federal budget expenditures by sections of expenditure classification.”

In general, the structure of federal budget expenditures in 2014-2015 did not undergo significant changes.

As before, the largest share in federal budget expenditures is occupied by expenditures on the social sphere (25.1-27.3%), as well as expenditures on national defense, national security and law enforcement (32.5-33.9%).

At the same time, it should be noted that the share of federal budget expenditures to support the national economy has gradually decreased from 15.9% in 2014 to 14.5% in 2015.

POLITICS, ECONOMY AND INNOVATION. 1(3), 2016

Table 3 Structure and dynamics of federal budget expenditures by sections of expenditure classification_____________________________________________

2014 2015 2016

Law 201 Federal Law (billion rubles) % of the total volume Project (billion rubles) % of the previous year % of the total volume Project (billion rubles) % of the previous year % of the total volume

Total: 13960.1 100.0 15252.3 109.3 100.0 15975.5 104.7 100.0

National issues 1013.9 7.3 1105.5 109.0 7.2 1134.3 102.6 7.1

National defense 2470.6 17.7 3031.3 122.7 19.9 3339.8 110.2 20.9

National security and law enforcement activities. 2065.7 14.8 2140.9 103.6 14.0 2122.4 99.1 13.3

National Economy 2219.0 15.9 2205.5 99.4 14.5 1996.9 90.5 12.5

Housing public utilities 123,3 0,9 122,6 99,5 0,8 79,3 64,6 0,5

Environmental protection 54.5 0.4 49.0 89.8 0.3 51.6 105.3 0.3

Education 640.2 4.6 610.5 95.4 4.0 623.1 102.1 3.9

Culture, cinematography 97.9 0.7 95.9 98.0 0.6 96.7 100.8 0.6

Healthcare 480.8 3.4 391.0 81.3 2.6 396.5 101.4 2.5

Social policy 3506.4 25.1 4168.3 118.9 27.3 4344.7 104.2 27.2

Physical culture and sports 77.3 0.6 102.9 133.2 0.7 97.4 94.6 0.6

Media 72.7 0.5 54.0 74.3 0.4 48.6 90.0 0.3

Government service and municipality debt 432.4 3.1 459.7 106.3 3.0 529.2 115.1 3.3

Interbudgetary transfers 705.4 5.1 715.2 101.4 4.7 715.4 100.0 4.5

Conditionally approved expenses 399.4 2.5

By the beginning of March, the Ministry of Finance must prepare proposals for amendments to the federal budget for 2015, taking into account the new macroeconomic forecast and the government's anti-crisis plan. The updated forecast is based on the average annual price of Urals oil at $50 per barrel, instead of $96 included in the 2015 budget law, and a dollar exchange rate of 61.5 rubles instead of 49 rubles per dollar. As a result, budget revenues, according to calculations by the Ministry of Economic Development, may decrease by 2.3 trillion rubles.

The decline in the Russian economy this year, according to updated data, will amount to 3% of GDP instead of the previously predicted 0.8%, inflation will accelerate to 12.2% instead of the previously expected 7.5%. The budget deficit of the Russian Federation, according to the Minister of Finance, under the updated forecast could amount to 2-3% of GDP. The budget law stipulates a deficit of 0.6% of GDP. At the same time, the minister economic development believes that the deficit will be significantly larger and reach 3.8% of GDP.

To fulfill budget obligations, the government will have to print the Reserve Fund this year. The Budget Law allows the Ministry of Finance to spend up to 500 billion rubles from the Fund this year, but the Minister of Finance said earlier that the total amount this year may be significantly more. Additional funds will be required to support sectors of the economy during the crisis.

At the same time, the authorities will have to decide on reducing budget expenditures. Previously, a decision had already been made to cut treasury expenses by 10%, but the head of the Ministry of Finance announced the need for additional cuts amounting to about 600 billion rubles. In total, the 2015 budget may be missing 1.3 trillion rubles. To achieve this, in particular, it is proposed to abandon the indexation of public sector salaries and social benefits to the level of inflation and to transfer half of all costs for the construction of facilities financed under state programs to a later date. New construction projects are also proposed to be frozen completely.

The law does not allow touching social expenditures, but in any state program there are large reserves of efficiency, including in public procurement: if they save by increasing efficiency, this will only bring benefits, but if investment projects, which are the easiest to cut, will be bad for the strategic development of the economy, experts warn.

“The main thing is to prevent a reduction in production and an increase in unemployment. But the fulfillment of social obligations is necessary in the declared volumes,” says Valery Mironov, chief economist of the Development Center of the National Research University Higher School of Economics.

At the same time, the head of the Ministry of Economic Development, Alexey Ulyukaev, proposed not to reduce budget expenses, but agree to increase the budget deficit, which is less harmful than sequestration.

“I’m not sure that they need to be reduced at all, because a change in income could mean either a reduction in spending or an increase in the deficit,” said the head of the Ministry of Economic Development.