Income local budgets represent receipts Money into centralized cash funds designed to provide tasks and functions local government. They express economic relations about the distribution and redistribution of that part national income related to budgeting municipalities.
Local budget revenues
Local budget revenues can be grouped according to sources and methods of their receipt. The following main groups of local budget revenues are distinguished:
- - tax and non-tax;
- - legislatively fixed (own) and received from the state in the order of budgetary regulation (regulatory) or targeted regulation for the implementation of certain state powers and programs.
The first grouping reflects the budget classification introduced in order to ensure a unified methodology and comparability of budget indicators at all levels. The second classification is used when analyzing the degree of independence of local budgets, the sufficiency of their own financial base local government.
Tax revenues of local budgets include:
- -own tax revenues of local budgets from local taxes and fees;
- -deductions from federal and regional regulatory taxes and fees;
- - state duty (with the exception of the state duty credited to federal budget revenues according to the standard of 100%).
Non-tax revenues of local budgets are formed at the expense of:
income from the use of property located in municipal property; income from the sale of municipal property; free transfers; fines and other amounts of forced withdrawal; part of the profit of municipal unitary enterprises remaining after paying taxes and other obligatory payments.
In accordance with the division of sources of budget revenues into own and regulating revenues of local budgets includes: own revenues; proceeds from regulatory revenues;
financial assistance in various forms (grants, subventions, funds regional fund financial support of municipalities); funds received by mutual settlements.
Own budget revenues are revenues that are fixed on a permanent basis in whole or in part for a certain level. budget system.
Tax revenues are the main component of own income. They are formed at the expense of taxes and fees, which have a mandatory or gratuitous nature of transfer to the budget. The share of taxes and fees in the composition of own revenues of local budgets reaches 50 percent or more.
The fixing of taxes means that the authorities of the corresponding level of government are endowed with the exclusive right to collect and spend the proceeds from a certain type of tax, as well as independently establish tax rates and tax base.
The primacy of state interests over local ones determines the assignment to lower budgets of the least significant in terms of volume and frequency of collection of tax sources, which are often insufficient to fully finance local budget expenditures. This makes it necessary to redistribute between the budgets the most significant in terms of volume and stability of federal and regional taxes, resulting in the formation of such a source of the local budget as regulatory revenues.
Regulatory budget revenues are deductions from federal and regional taxes and other payments that are redistributed between budgets various levels on established standards in the form of interest payments on the next fiscal year, as well as on a long-term basis (at least for 3 years) in order to cover budget deficits in the manner of budget regulation.
Regulatory revenues go to the local budget from the budgets of higher levels, in accordance with the standards approved annually in the process of adopting the federal budget and the budgets of the constituent entities of the Russian Federation. Local budget revenues may also include financial assistance in various forms (grants, subventions, funds from the financial support fund for municipalities). A special place in the composition of local budget revenues is occupied by funds for mutual settlements, which include financial resources, transferred by public authorities to local governments for the implementation of certain state powers, for the implementation of federal regional laws (mainly related to the provision of social benefits to certain groups of the population) or to compensate for losses caused by decisions of public authorities in the process of budget execution.
The composition of own revenues of local budgets includes: local taxes and fees; the shares of federal and regional taxes and excise duties legally assigned to local budgets on a permanent basis; income from privatization, sale, lease of municipal property, as well as the share of income from privatization established by law state property located on the territory of the municipality; payments for the use of subsoil and natural resources established in accordance with federal laws; income from municipal loans and lotteries; part of the profits of profitable municipal enterprises; income from municipal securities; fines to be transferred to local budgets in accordance with the law; government duty established by federal law; other payments established by federal and regional laws.
One of the elements of own revenues of municipal budgets are local taxes. Local taxes are obligatory gratuitous payments that are established by local governments and are fully transferred to local budgets. Local taxes constitute a source of income for territorial budgets in unitary states and lower-level budgets in federations. They are the most diversified tax payments, determined by the historical, economic and other features of a particular country.
Executive authorities may provide tax credits, deferrals and installment plans for the payment of taxes and other obligatory payments to the local budget in accordance with tax legislation within the limits established in the law on the budget for the respective financial year. This is due to the fact that the decisions of executive authorities should not affect the filling of budgets. Another element of local budget revenues is non-tax revenues. They make up a smaller share of budget revenues (from 5 to 30% in various countries) than tax revenues. However, they are important for ensuring the independence of municipal authorities and their financial stability, because they reflect the actual ability of local governments to manage their property, to exercise economic activity, financial operations etc. Non-tax revenues, to a lesser extent than taxes, depend on economic, political and social factors.
The sources of local non-tax revenues in all countries include revenues from the management of municipal property (lease of municipal property and land, profit from the use of municipal property, income from municipal securities) and income from the sale of municipal property received as a result of its privatization. A certain share in non-tax revenues is occupied by fines and penalties levied by municipal authorities for non-compliance by economic entities various kinds legislation. Non-tax payments also include payments for the use of subsoil and natural resources, income from municipal loans and lotteries, municipal structures paid services population, part of the profits of municipal enterprises, state duty. Recently, there has been a trend towards an increase in the role of non-tax payments to local budgets.
1. Revenues of local budgets are formed from their own revenues and revenues from deductions from federal and regional regulatory taxes and fees.
2. To local budgets after payment of taxes and fees, provided by law on taxes, income from the use of property owned by municipalities and income from paid services provided by budget institutions administered by local governments.
3. The local budget receives appropriations to finance the implementation of certain state powers transferred to local governments, appropriations to finance the implementation by local governments of federal laws and laws of subjects Russian Federation, allocations to compensate for additional costs incurred as a result of decisions taken by public authorities, leading to an increase in budget spending or decrease budget revenues municipal formations, as well as other non-tax revenues received by local budgets in the manner and according to the standards established by federal laws, laws of the constituent entities of the Russian Federation and legal acts local authorities.
4. Before demarcation state property on land, the local budget receives in full the proceeds from the sale and lease of state-owned land plots located within the boundaries of municipalities and intended for housing construction purposes.
1. In accordance with paragraph 1. of the commented article, the sources of formation of the revenue side of local budgets are their own revenues and revenues from deductions from federal and regional regulatory taxes and fees. A similar provision is contained in Art. 6 of the Law on financial fundamentals local self-government: "The revenue side of local budgets consists of their own revenues and revenues from regulatory revenues, it can also include financial assistance in various forms (grants, subventions, funds from the financial support fund for municipalities), funds for mutual settlements."
Own revenues of local budgets include local taxes and fees, other own revenues of local budgets, shares federal taxes and the share of taxes of the constituent entities of the Russian Federation assigned to local budgets on a permanent basis. These taxes and fees are transferred by taxpayers to local budgets.
Other own revenues of local budgets include (Article 7 of the Law on the financial bases of local self-government):
1) income from privatization and sale of municipal property;
2) at least 10% of income from the privatization of state property located on the territory of the municipality, carried out in accordance with state program privatization;
3) income from the lease of municipal property, including the lease of non-residential premises, and municipal land;
4) payments for the use of subsoil and natural resources, established in accordance with the legislation of the Russian Federation;
5) income from holding municipal money and clothing lotteries;
6) fines to be transferred to local budgets in accordance with federal laws and laws of subjects of the Russian Federation;
7) state duty established in accordance with the legislation of the Russian Federation;
8) not less than 50% of the property tax of enterprises (organizations);
9) income tax from individuals involved in entrepreneurial activity without forming a legal entity.
Local budgets fully (after paying taxes and fees provided for by tax legislation) receive income from the use of property owned by municipalities, and income from paid services provided by budgetary institutions under the jurisdiction of local governments.
The own revenues of local budgets also include shares of federal taxes distributed among the budgets of different levels and assigned to municipalities on a permanent basis.
These incomes include:
1 part income tax from individuals within the limits of at least 50% on average for the subject of the Russian Federation;
2) a part of corporate income tax within the limits of at least 5% on average for a constituent entity of the Russian Federation;
3) part of VAT on domestically produced goods (except for precious metals and gems released from State Fund precious metals and precious stones of the Russian Federation) within the limits of at least 10% on average for the subject of the Russian Federation;
4) part of the excise taxes on alcohol, vodka and alcoholic beverages within the limits of at least 5% on average for the constituent entity of the Russian Federation;
5) a part of excise taxes on other types of excisable goods (except for excise taxes on mineral raw materials, gasoline, cars, imported excisable goods) within at least 10% on average for a constituent entity of the Russian Federation.
Own revenues of local budgets may also include other payments established by the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation.
If within the boundaries of the territory of the municipality (with the exception of the city) there are other municipalities, then the sources of income of local budgets are delimited between them by the law of the subject of the Russian Federation. At the same time, each municipality is assigned on a permanent basis (in whole or in part) its own taxes and fees, and other local revenues. In relation to intracity municipalities, such fixing of their own taxes and fees, other local revenues is regulated by the city charter (clause 7, article 7 of the Law on the financial foundations of local self-government).
2. In addition to their own revenues, the sources of revenue generation for local budgets are deductions from federal and regional regulatory taxes and fees. Regulatory taxes are called taxes, for which the rates of deductions (as a percentage) to regional or local budgets for the next financial year or on a long-term basis are established, i.e. for at least 3 years (Article 48 of the RF BC).
In addition, in accordance with paragraph 3 of the commented article, the local budget receives:
1) appropriations for financing the implementation of certain state powers transferred to local governments;
2) appropriations for financing the implementation by local governments of federal laws and laws of the subjects of the Russian Federation;
3) appropriations for compensation of additional expenses arising as a result of decisions taken by public authorities, leading to an increase in budget expenditures or a decrease in budget revenues of municipalities;
4) other non-tax revenues received by local budgets in the manner and according to the standards established by federal laws, laws of the subjects of the Russian Federation and legal acts of local governments.
So, in accordance with paragraph 2. Art. 24 laws Saratov region on the regional budget for 2003 financial assistance from the regional budget is provided to local budgets in the form of a subsidy to finance the costs associated with the implementation of the Law on Veterans.
This norm is timely, given that in the budgetary practice of Russia in the 1990s. there have been cases of transferring expenditures to the level of local budgets without providing sources. This applies primarily to the transfer of the departmental socio-cultural sphere to the balance sheets of local self-government authorities. It seems that this norm of the RF BC will protect the interests of local authorities.
1. Own revenues of local budgets include:
1) means of self-taxation of citizens in accordance with Art. 56 federal law“On general principles…” (2003);
2) income from local taxes and fees in accordance with Art.
57 of this Federal Law;
3) income from regional taxes and fees in accordance with Art. 58 of the said Federal Law;
4) income from federal taxes and fees in accordance with Art. 59 of this Federal Law;
5) gratuitous transfers from the budgets of other levels, including subsidies for equalization budget security municipalities provided in accordance with Art. 60 and 61 of the Federal Law, other financial assistance from the budgets of other levels, provided in accordance with Art. 62 of the said Federal Law, and other gratuitous transfers;
6) income from property in municipal ownership;
7) part of the profits of municipal enterprises remaining after paying taxes and fees and making other obligatory payments, in the amount established by the regulatory legal acts of the representative bodies of the municipality, and part of the income from the provision of paid services by local governments and municipal institutions, remaining after the payment of taxes and fees;
8) fines, the establishment of which, in accordance with federal law, falls within the competence of local governments;
9) voluntary donations;
10) other receipts in accordance with federal laws, laws of constituent entities of the Russian Federation and decisions of local governments.
2. As part of the own revenues of the budgets of municipal districts, in which the formation of representative bodies of municipal districts is carried out in accordance with paragraph 1 of part 4 of Art. 35 of the said Federal Law, includes subventions provided from the budgets of settlements that are part of the municipal district for resolving issues local importance intermunicipal nature, established by paragraphs 5, 6, 12-14 and 16 hours 1 of Art. 15 of the said Federal Law.
The amount of these subventions is determined by the representative body of local self-government of the municipal district according to a single standard for all settlements that are part of this municipal district, per inhabitant or consumer budgetary services the respective settlement.
3. The composition of own revenues of local budgets may be changed by federal law only in the event of a change in the established Art. 14-16 of this Federal Law of the list of issues of local importance and (or) changes in the system of taxes and fees of the Russian Federation.
The federal law providing for changes in the composition of own revenues of local budgets shall enter into force from the beginning of the next financial year, but not earlier than three months after its adoption.
4. Subventions provided for the exercise by local governments of certain state powers transferred to them by federal laws and laws of the constituent entities of the Russian Federation, in accordance with Art. 63 of the Federal Law “On General Principles…” (2003).
5. Accounting for operations on the distribution of income from taxes and fees in accordance with the deduction standards established in accordance with Art. 57–61 of this Federal Law is carried out in the manner prescribed by the Budget Code of the Russian Federation.
A positive ratio of own and regulatory revenues "... is the main feature that characterizes both the effectiveness of the management activities of local governments in general and the level of independence of the territory." The higher the level of own income, the more opportunities for the implementation of the established competence. By developing the so-called transfer policy, it is difficult to manage the territory.
Thus, according to the data of the Ministry of Finance of the Russian Federation for 2007, only in 16.6% of municipalities the share of transfers was less than 10%. In 64.4% of local budgets, this share was more than 50%, including in 47.6% it exceeded 70%.
The main share of the revenue side of local budgets is financed by intergovernmental transfers(gratuitous receipts from the budgets of other levels of the budget system of the Russian Federation). In 2006, such receipts amounted to 58.7%, in 2007 - 55.4%, in 2008 - 54.8%.
According to the Ministry of Finance of the Russian Federation, the total volume of expenditures of local budgets in 2007 amounted to 1933.8 billion rubles, which exceeded the level of 2006 by 27.9%. The structure of expenses, which made up the difference between 2007 and 2006, is as follows: the total amount is 422.4 billion rubles, including expenses for resolving issues of local importance - 1372.2 billion rubles, or with an increase compared to 2006 by 27, eight %.
A steady trend in the expenditure part of local budgets is their rapid growth with a parallel decrease in income, which is largely due to covering unprofitable areas of the local economy. In this case, the sphere of housing and communal services stands out, the costs for which increased from 11.1% to 22.8%, in connection with the adoption of dilapidated departmental housing on the balance sheet of municipal property. As a result, spending on this area not only exceeds the amount of spending on other items, but, moreover, shows annual growth.
The imbalance of expenditures and incomes leads to the formation of budget deficits. The federal deficits of local budgets amounted to: in 2006 - 34.9 billion rubles, in 2007 - 50.2 billion rubles, in 2008 - 42.3 billion rubles, in 2009 - 81.5 billion rubles.
To ensure a unified methodology and comparability of budget indicators at all levels, the Russian Federation introduced unified budget classification established by the Federal Law "On budget classification RF". Local self-government bodies (as well as representative authorities of the subjects of the Russian Federation) have the right to further detail the objects of the budget classification without violating general principles construction and unity of the budget classification of the Russian Federation.
Federal Law No. 131-FZ. separate sources of income and spending authority between municipalities of different types (settlements, municipal districts and urban districts), established the principles for equalizing the level of budgetary provision of municipalities and procedures for financing certain state powers transferred to local governments. Specific lists and rates of tax payments received by the budgets of municipalities of various types are subject to determination during adjustment Budget and Tax Codes of the Russian Federation.
Each municipality must have its own budget (local budget). Budget Code The Russian Federation defines the local budget as a form of formation and spending of funds intended to ensure the tasks and functions assigned to the subjects of local government.
Local budgets constitute the third level of the RF budget system. With the division of municipalities into settlements, municipal districts and urban districts, the budget system of the Russian Federation becomes a four-level system. At the same time, the budget of the municipal district and the set of budgets of the settlements included in it constitute the consolidated budget of the municipal district.
Revenues and expenditures of local budgets must be balanced among themselves, however, most municipalities are forced to adopt budgets with a deficit. The Budget Code of the Russian Federation sets limits on the possible deficit of the local budget when it is approved. At the same time, the sources of covering this deficit should be indicated.
Legislation separates income local budgets for own and obtained in the form subventions for the exercise of certain state powers. To own income relate:
· revenues from local, regional and federal taxes and fees assigned to local budgets;
means of self-taxation of citizens;
· gratuitous transfers from the budgets of other levels, including subsidies to equalize the budgetary provision of municipalities;
income from municipal property;
Part of the profits of municipal enterprises;
fines, voluntary donations and other receipts.
It should be noted that, despite the declared Russian legislation budget independence of local governments, the level of their own income is very low. Local taxes and fees are extremely insignificant and allow covering only 2-5% of budget expenditures. As a result, local governments are not always able to ensure the normal life of the population, predict and plan the socio-economic development of territories.
Sources of revenues of local budgets are shown in fig. 8. K property income local budgets include income from the privatization, sale, lease of municipal property, the share of income established by law from the privatization of state property located on the territory of the municipality, payments to local budgets for the use of subsoil and natural resources established in accordance with federal laws.
Rice. eight. Sources of income of local budgets
Sources income increase local budgets can be:
· increase in the taxable base (tax contingent) by supporting the development of industry and small businesses in the territory of the municipality;
· Improving the efficiency of the use of municipal property, including land. Rates can act as regulators rent for the land non-residential premises and other property, their skillful differentiation depending on location, infrastructure provision, type of activity;
use in individual cases borrowed money.
serious problem to ensure the income of local budgets is the collection of taxes. To increase it, local governments interact with territorial tax authorities, assist in their work, and exchange information.
Article 55. Income of local budgets
1. Own revenues of local budgets include:
1) means of self-taxation of citizens in accordance with Article 56 of this Federal Law;
2) income from local taxes and fees in accordance with Article 57 of this Federal Law;
3) income from regional taxes and fees in accordance with Article 58 of this Federal Law;
4) income from federal taxes and fees in accordance with Article 59 of this Federal Law;
5) gratuitous transfers from budgets of other levels, including subsidies for equalizing the budgetary provision of municipalities, provided in accordance with Articles 60 and 61 of this Federal Law, other financial assistance from budgets of other levels, provided in accordance with Article 62 of this Federal Law, and other gratuitous transfers;
6) income from property in municipal ownership;
7) part of the profits of municipal enterprises remaining after paying taxes and fees and making other obligatory payments, in the amount established by the regulatory legal acts of the representative bodies of the municipality, and part of the income from the provision of paid services by local governments and municipal institutions, remaining after the payment of taxes and fees;
8) fines, the establishment of which, in accordance with federal law, falls within the competence of local governments;
9) voluntary donations;
10) other receipts in accordance with federal laws, laws of constituent entities of the Russian Federation and decisions of local governments.
2. The composition of own revenues of the budgets of municipal districts, in which the formation of representative bodies of municipal districts is carried out in accordance with clause 1 of part 4 of Article 35 of this Federal Law, includes subventions provided from the budgets of settlements that are part of the municipal district for resolving issues of local importance intermunicipal character, established by paragraphs 5, 6, 12 - 14 and 16 of part 1 of Article 15 of this Federal Law.
The amount of these subventions is determined by the representative body of local self-government of the municipal district according to the standard for all settlements that are part of this municipal district, per inhabitant or consumer of budgetary services of the corresponding settlement.
3. The composition of own revenues of local budgets may be changed by federal law only in the event of a change in the list of issues of local importance established by Articles 14-16 of this Federal Law and (or) a change in the system of taxes and fees of the Russian Federation.
The federal law providing for changes in the composition of own revenues of local budgets shall enter into force from the beginning of the next financial year, but not earlier than three months after its adoption.
4. The revenues of local budgets include subventions provided for the exercise by local self-government bodies of certain state powers transferred to them by federal laws and laws of the constituent entities of the Russian Federation, in accordance with Article 63 of this Federal Law.
5. Accounting for operations on the distribution of income from taxes and fees in accordance with the deduction standards established in accordance with Articles 57 - 61 of this Federal Law is carried out in the manner established by the Budget Code of the Russian Federation.
Commentary on article 55
1. From 1999 to 2003, the share of local budget revenues in revenues consolidated budget Russia decreased from 24.5% by more than half and amounted to 11.8%. Against this background, there was a decrease in actual expenses, but only from 30.5% to 23.2%. The excess of expenses over income in the same period was already 11%. All this is due to the changes that were consistently made to the budget and tax legislation in these years. As a result, local budgets have sustained deficits that accumulate in the form of debt.
In accordance with Recommendation 79 (2000) of the seventh session of the Congress of Local and Regional Authorities of Europe, which was held in Strasbourg on May 23-25, 2000, the term "own resources" means financial resources resulting from the adoption of independent decisions by local authorities; they can dispose of them as they please, and if we are talking about taxes, they themselves can set rates depending on their needs and on the extent to which citizens are willing to take on the tax burden.
According to the norms of the commented article, the own revenues of local budgets include all budget revenues, except for subventions. Also the 2003 Law in its own revenue side the local budget included financial assistance. Financial assistance - assistance from the budget of another level of the budget system of the Russian Federation in the form of grants, subventions and subsidies or other irrevocable and gratuitous transfer of funds is subject to accounting in the income of the budget that is the recipient of these funds (Article 44 of the RF BC).
According to the current legislation in accordance with Art. Articles 44, 45 and 47 of the RF BC financial assistance is not the own income of the relevant budget. It should be noted here that the State Duma is considering the draft Federal Law "On the introduction of amendments and additions to the Budget Code of the Russian Federation in terms of regulation interbudgetary relations". According to this project, financial assistance refers to the own budget revenues. As L.I. Pronina rightly notes in this regard, "changing the content of the concept of financial assistance will artificially inflate the budget's own revenues."
It should be noted that the Law does not use the term "regulatory taxes" when establishing local budget revenues, although the division of revenues into fixed (own) and received from the state in the manner of budgetary regulation (regulatory) is widely used when analyzing the degree of independence of local budgets and the sufficiency of their own financial resources. bases.
Consider some of the own revenues of the local budget in accordance with the commented article:
1) regarding the means of self-taxation, see the commentary to Article 56;
2) taxes and fees are recognized as local taxes and fees established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government, put into effect in accordance with the Tax Code of the Russian Federation by regulatory legal acts of representative bodies of local self-government and mandatory for payment in the territories of the relevant municipalities (commentary to Article 57 );
3) taxes and fees established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, put into effect in accordance with the Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation and obligatory for payment in the territories of the respective constituent entities of the Russian Federation (commentary to Article 58);
4) federal taxes and fees are recognized, which are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation (commentary to Article 59);
5) new law in own revenues of local budgets includes subsidies to equalize the budgetary provision of municipalities. The Law on Local Self-Government of 1995 does not provide for this, since, according to the RF BC, a subsidy is financial assistance and is not part of the own revenues of local budgets. The procedure for equalizing the budgetary security of urban and rural settlements, as well as municipal districts and urban districts, is regulated in Art. Articles 60, 61, 62 of the commented Law;
6) one of the main types of non-tax revenues is the income of the local budget from property that is in municipal ownership (Article 42 of the RF BC) (commentary to Articles 50, 51);
7) Article 113 of the Civil Code of the Russian Federation establishes that a unitary enterprise is commercial organization not endowed with the right of ownership to the property assigned to it by the owner. Only state and municipal enterprises can be created in the form of unitary enterprises. Property unitary enterprise is owned by the Russian Federation, a constituent entity of the Russian Federation or a municipality.
In accordance with Article 2 of the Federal Law of November 14, 2002 N 161-FZ "On State and Municipal Unitary Enterprises", on behalf of the municipality, the rights of the owner of the property of a unitary enterprise are exercised by local governments within their competence established by acts defining the status of these organs.
The owner of the property of a unitary enterprise based on the right of economic management has the right to receive a part of the profit from the use of property under the economic management of such an enterprise.
According to Part 4, Article 41 of the RF BC and Article 17 of the Federal Law "On State and Municipal Unitary Enterprises", income from the use of property owned by municipalities, after paying taxes and fees provided for by the legislation on taxes and fees, is not tax revenue budgets. Profit from the use of property under the economic jurisdiction of a unitary enterprise is one of the types of such income, since it is generated from the use of state property. Such profit is subject to transfer to the local budget not in full, but only in the amount determined by the authorized bodies of local self-government.
So, for example, in accordance with the decision of the Novokuibyshev City Duma dated March 20, 2003 N 144 "On approval new edition Regulations on the Municipal Unitary Enterprise", by the decision of the Penza City Duma dated February 25, 2000 N 478/39 "On the Regulations on the Municipal Unitary Enterprise of Penza" (as amended on November 29, 2002) and the decision of the meeting of representatives of the city of Kuznetsk, Penza Region dated February 13, 2003 N 6 "On approval of the Regulations on the municipal unitary enterprise of the city of Kuznetsk" the profit of the municipal enterprise after paying taxes and other obligatory payments is at the disposal of the enterprise and is used by it in accordance with the charter.
In addition to receiving part of the profit from the use of property under the economic jurisdiction of a unitary enterprise, the owner of the property of such an enterprise has the right to receive income in the form of rent, which is expressly provided for by the RF BC. According to paragraph 1 of Article 42 of the RF BC, among other things, budget revenues include funds received in the form of rent for the temporary possession and use or temporary use of state or municipal property;
8) penalties are one of the sources of replenishment of the revenue side of local budgets. Article 46 of the RF BC provides that fines shall be credited to local budgets at the location of the body or official who made the decision to impose a fine, unless otherwise provided by the said Code and others. legislative acts Russian Federation.
In addition to fines, the amounts of confiscations, compensations and other funds levied forcibly into budget revenues may be credited to budget revenues.
The current classification of budget revenues of the Russian Federation distributes penalties for two sources of revenue. Penalties for violation of the legislation on taxes and fees are related to tax income (part 2 of article 41 of the RF BC). Other penalties are a source of non-tax revenues. The latter include, for example:
receipts of amounts for the release and sale of products manufactured with deviation from standards and specifications;
sanctions for violation of the procedure for applying prices;
administrative fines and other sanctions, including fines for violation of traffic rules, fines collected for violation of currency laws and export control laws, sanctions for misuse of budgetary funds, etc.
The amounts of fines applied as sanctions provided for by the Tax Code of the Russian Federation are subject to transfer to local budgets in accordance with the standards and in the manner established by the federal law on federal budget for the current financial year or the legislation of the Russian Federation on taxes and fees for the relevant taxes and fees, federal laws on the budgets of state non-budgetary funds.
For example, Federal Law No. 186-FZ of December 23, 2003 "On the Federal Budget for 2004" establishes that the amounts of fines applied as tax sanctions provided for by the Tax Code of the Russian Federation for violation of the deadline for registration in tax authority, non-representation tax return, violation of the deadline for submitting information on opening and closing a bank account, gross violation of the rules for accounting for income and expenses and objects of taxation, and others, are credited to local budgets in the amount of 50%.
In accordance with the Decree of the Presidium of the State Assembly of the Republic of Altai dated April 30, 1994 N 70 "On administrative responsibility for violating the procedure for licensing the activities of legal entities and individuals in the territory of the Altai Republic", fines for violating the procedure for licensing the activities of legal entities and individuals in the territory of the Altai Republic are collected to the local budget.
In some cases, regional legislation contains a requirement for the distribution of fines between the relevant local budget and other authorities. For example, as provided for by the Law of Moscow of October 22, 1997 N 41 "On liability for violation of the procedure for attracting and using foreign labor in Moscow", 50% of the amount of the fine imposed is paid by the violator to the settlement account of the Migration Service of Moscow (these funds are used to carry out measures to expel foreign citizens who work in violation of the law), the remaining 50% are paid to the budget of Moscow;
9) legal aspects institutions of voluntary donations are regulated by the norms of the Civil Code of the Russian Federation (Article 582).
Clauses 5, 6, 7, 8, 9 of Part 1 of Article 55 list the non-tax revenues of local budgets. The development of these revenues of local budgets is one of the promising areas of work of municipalities. According to the "Institute of City Economics" fund, non-tax revenues of local budgets increased from 1996 to 2002 and in 2002 amounted to 6.0% in the structure of local budget revenues.
2. If a representative body is formed in a municipal district, which consists of heads, deputies of the representative bodies of settlements, then subventions must be transferred from the budgets of settlements to resolve inter-municipal issues. These deductions are included in the composition of the own revenues of the budgets of municipal districts.
According to part 2 of article 55, the amount of subventions transferred from the budgets of settlements to without fail, is determined by the representative body of local self-government of a municipal district according to a standard for all urban and rural settlements of a given municipal district, calculated per inhabitant or consumer of services of the corresponding settlement. The absence at the federal or regional levels of certain criteria for calculating the amount of these subventions and restrictions on their establishment can lead to unreasonably high standards for the withdrawal of these funds from the budgets of settlements, which will significantly worsen their financial situation.
Depending on the methods of formation of representative bodies of local self-government, advantages are created in the formation of the revenue base of some municipal districts over other municipal districts. Forced withdrawal of income from settlements in the form of subventions to the budgets of municipal districts violates the principle of equality budgetary rights municipal areas.
The provision of subventions from the budgets of settlements, on the one hand, does not allow for independent budget policy settlements, and on the other hand, it makes the financing of expenditures of the budgets of municipal districts directly dependent on the effectiveness of the formation of the revenue side of the budgets of settlements. At the same time, the budgets of municipal districts are charged with equalizing the budgetary provision of urban and rural settlements.
3. Part 3 of the commented article establishes that the composition of local budgets' own revenues can be changed by federal legislation, but only if the system of taxes and fees of the Russian Federation is changed, and the list of issues of local importance is changed, i.e. revenues to be assigned to local budgets are calculated on the basis of their spending obligations.
4. The revenue side of local budgets includes subventions that are provided to local governments for the implementation of certain state powers. See the commentary to Article 63 about this.
5. According to the draft Federal Law of the Russian Federation "On the introduction of amendments and additions to the Budget Code of the Russian Federation in terms of regulating interbudgetary relations", accounting for operations with local budget funds is carried out by the authorities Federal Treasury on behalf of, on behalf of and within the powers of the main managers, managers and recipients of local budget funds. Bodies of the Federal Treasury distribute the income credited to their accounts between the budgets of the budgetary system of the Russian Federation.
Article 56. Means of self-taxation of citizens
1. The means of self-taxation of citizens are understood as one-time payments of citizens made to resolve specific issues of local importance. The amount of payments in the procedure for self-taxation of citizens is established in absolute terms equal for all residents of the municipality, with the exception of certain categories of citizens, the number of which cannot exceed 30 percent of the total number of residents of the municipality and for which the amount of payments may be reduced.
2. Issues of introduction and use specified in part 1 this article single payments of citizens are decided at a local referendum (gathering of citizens).
Commentary on Article 56
1. The 2003 Law defines the means of self-taxation of citizens as one of the sources of income for local budgets. At the same time, the means of self-taxation of citizens are understood as one-time payments aimed at solving specific issues of local importance. It should be noted that the target and mandatory nature of these payments is highlighted by law.
The amount of payments is established in absolute terms for each resident of the municipality. However, there may be benefits certain categories citizens. At the same time, a restriction is established on the total number of citizens who have received such a benefit (no more than 30% of the total number of residents).
Means of self-taxation, of course, have a tax nature. According to the Tax Code of the Russian Federation, a tax is considered established only if the elements of taxation are defined (Article 17). Therefore, we can conclude that the constitutional principle of "legally established taxes" (Article 57 of the Constitution of the Russian Federation) has been violated.
2. Since all taxes and fees are established by federal legislation, the means of self-taxation of citizens can be introduced only on a voluntary basis through a referendum or a gathering of citizens.
Article 57. Income of local budgets from local taxes and fees
1. The list of local taxes and fees and the powers of local self-government bodies to establish, change and cancel them are established by the legislation of the Russian Federation on taxes and fees.
2. Local self-government bodies of an urban district have the authority to establish, change and abolish local taxes and fees established by the legislation of the Russian Federation on taxes and fees for local self-government bodies of settlements and municipal districts.
3. Revenues from local taxes and fees are credited to the budgets of municipalities according to tax rates, established by decisions of representative bodies of local self-government in accordance with the legislation of the Russian Federation on taxes and fees, as well as according to the standards for deductions in accordance with part 4 of this article, except for the cases established by part 5 of article 60 and part 4 of article 61 of this Federal Law.
4. The budgets of the settlements that are part of the municipal district, in accordance with the deduction standards uniform for all these settlements, established by the regulatory legal acts of the representative body of the municipal district, may include income from local taxes and fees subject to crediting in accordance with the legislation of the Russian Federation on taxes and fees to the budgets of municipal districts.
Commentary on article 57
1. Part 1 of the commented article is a reference norm, since it establishes that the list of local taxes and fees and the powers of local governments to establish, change and cancel them are established by the legislation of the Russian Federation on taxes and fees.
In accordance with paragraph 2, clause 2, article 18 of the Law of the Russian Federation of December 27, 1991 N 2118-1 "On the basics tax system in the Russian Federation", and with its abolition - part 6 of article 12 of the Tax Code of the Russian Federation, a ban on local governments to introduce additional taxes not provided for by federal tax legislation, as well as to increase those established at the federal level limit values tax rates. The constitutionality of this provision is confirmed by the Decree Constitutional Court RF dated March 21, 1997 N 5-P.
Due to the fact that Article 15 of the Tax Code of the Russian Federation, which establishes a list of local taxes and fees, comes into force from the date of declaring invalid the Law of the Russian Federation of December 27, 1991 N 2118-1 "On the fundamentals of the tax system in the Russian Federation", at present while the rules continue to apply last law. In accordance with it, local taxes and fees include:
1) tax on the property of individuals. The amount of tax payments is credited to the local budget at the location (registration) of the object of taxation;
2) land tax. The procedure for crediting tax revenues to the relevant budget is determined by land legislation;
3) registration fee from individuals engaged in entrepreneurial activities. The amount of the fee is credited to the budget at the place of their registration;
Currently State Duma adopted in the first reading the draft Federal Law N 364858-3 "On the introduction of amendments and additions to tax code of the Russian Federation and repealing the Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation".
According to this Draft Law, no significant changes in the composition of local taxes are expected. They never become decisive in the formation of local budget revenues.
Local taxes and fees are expected to include:
land tax;
personal property tax;
trading fee;
transport tax.
As you can see, the advertising tax is excluded from the list of local taxes. This can be assessed in different ways. On the one hand, it has been repeatedly noted that the advertising tax puts municipalities in a deliberately unequal position: it is quite obvious that the income from this tax in major cities will be several times higher than the amounts collected in rural settlements. On the other hand, the advertising tax guarantees the regular receipt of payments to local budgets to a greater extent than, for example, the sales tax.
2. Part 2 of the commented article establishes that local self-government bodies of an urban district have the authority of local self-government bodies of settlements and municipal districts to establish, change and cancel local taxes and fees.
3. Income from local taxes and fees shall be credited to the budgets of municipalities. Tax rates and standards for deductions of the said taxes are established by decisions of representative bodies of local self-government in accordance with the legislation of the Russian Federation on taxes and fees.
4. The commentary part determines that the budgets of settlements may receive income from local taxes and fees of the municipal district. These deductions will be carried out on the basis of deduction standards established by regulatory legal acts of the representative body of the municipal district.
The law introduces a ban on setting standards for deductions for a limited period. In the context of changes in the tax potential of the territory, these standards to some extent will be able to guarantee certain revenues from local taxes from the budget of the municipal district.
Article 58. Income of local budgets from regional taxes and fees
1. Revenues from regional taxes and fees are credited to local budgets at tax rates, statutory constituent entities of the Russian Federation in accordance with the legislation of the Russian Federation on taxes and fees, as well as the norms for deductions in accordance with parts 2 and 3 of this article, part 2 of article 60 and part 3 of article 61 of this Federal Law, except for the cases established by part 5 of the article 60 and part 4 of Article 61 of this Federal Law.
2. Local budgets, in accordance with the deduction standards uniform for all settlements or municipal districts of a given constituent entity of the Russian Federation, established by the law of a constituent entity of the Russian Federation, may receive income from certain types of regional taxes and fees subject to crediting in accordance with the legislation of the Russian Federation on taxes and fees to the budget of the constituent entity of the Russian Federation.
The establishment of these standards by the law of the subject of the Russian Federation on the budget of the subject of the Russian Federation for the next financial year or by another law of the subject of the Russian Federation for a limited period is not allowed.
3. The budgets of the settlements that are part of the municipal district, in accordance with the standards of deductions that are uniform for all these settlements, established by decisions of the representative body of the municipal district, may include income from regional taxes and fees, subject to transfer in accordance with the law of the subject of the Russian Federation to the budgets municipal areas.
The establishment of these standards by a decision of the representative body of the municipal district on the budget of the municipal district for the next financial year or by another decision for a limited period is not allowed.
4. Income from regional taxes and fees shall be credited to the budgets of urban districts at tax rates and (or) deduction standards established by the laws of the constituent entities of the Russian Federation in accordance with the legislation of the Russian Federation on taxes and fees for crediting income from the corresponding regional tax(fee) to the budgets of settlements and established by the laws of the constituent entities of the Russian Federation in accordance with the legislation of the Russian Federation on taxes and fees for crediting income from the relevant regional tax (fee) to the budgets of municipal districts, except for the case established by Part 4 of Article 61 of this Federal Law.
