Non-tax revenues of budgets - Budget and budget system

Non-tax revenues of budgets

As a result of studying this chapter, the student must:

know

- definition of non-tax revenues of the federal budget, non-tax revenues of the budgets of US entities, non-tax revenues of local budgets;

be able to

- to distinguish the types of non-tax revenues coming to the appropriate budgets;

- to determine the norms for enrolling non-tax revenues in the appropriate budgets;

own skills

- the definition of the object of taxation, tax period, tax base and tax rates when paying local taxes.

In the structure of budget revenues of the US budget system, non-tax revenues are allocated. This chapter presents all types of non-tax revenue budgets. Consistently considered non-tax revenues of the federal budget, the budgets of US subjects and local budgets, given the standards for their transfer to the appropriate budgets.

Key Concepts

Non-tax revenues of the federal budget, non-tax revenues of the budgets of US entities, non-tax revenues of local budgets

Non-tax revenues of budgets are:

- income from the use of property in state or municipal ownership after payment of taxes and fees provided by the legislation on taxes and fees, with the exception of the property of autonomous institutions, as well as property of state and municipal unitary enterprises, including state ones,/p>

- income from the sale of property (other than shares and other forms of participation in the capital, state reserves of precious metals and precious stones) located in state or municipal ownership after payment of taxes and fees provided for by legislation on taxes and fees, except for property autonomous institutions, as well as property of state and municipal unitary enterprises, including state enterprises;

- income from paid services provided by budget institutions, after payment of taxes and fees provided by the legislation on taxes and fees;

- funds received as a result of the application of measures of civil law, administrative and criminal liability, including fines, confiscations, compensation, as well as funds received in compensation for harm caused to the Russian Federation, US subjects, municipalities, and other amounts of compulsory withdrawal;

- means of self-taxation of citizens;

- other non-tax revenues.

Non-tax revenues of the federal budget are formed by:

- income from the use of property in the state property of the Russian Federation (with the exception of the property of federal autonomous institutions, as well as property of federal state unitary enterprises, including state ones), incomes from paid services provided by federal budgetary institutions in charge bodies of state power of the USA, - by the standard of 100%;

- income from the sale of property (other than shares and other forms of participation in the capital, state reserves of precious metals and precious stones) owned by the Russian Federation, with the exception of the property of federal autonomous institutions, as well as property of federal state unitary enterprises, in including state ones - by the 100% standard;

- part of the profits of unitary enterprises created by the Russian Federation, remaining after payment of taxes and other mandatory payments - in amounts established by the Government of the Russian Federation;

- fees for the issuance of licenses for activities related to the production and turnover of ethyl alcohol, alcohol and alcohol-containing products (with the exception of fees for issuing licenses to be credited to the budgets of the United States and local budgets) - at a 100% standard;

- other licensing fees - at the 100% standard;

- customs duties and customs fees - at a standard of 100%;

- fees for the use of forests in terms of the minimum amount of rent and the minimum amount of payment under the contract for the purchase and sale of forest stands - at a standard of 100%;

- fees for the use of water objects that are in federal ownership - at a standard of 100%;

- payments for the use of aquatic biological resources under intergovernmental agreements - at the 100% standard;

- fees for negative impact on the environment - at a standard of 20%;

- consular fees - at the 100% standard;

- patent fees - at the 100% standard;

- fees for providing information on registered rights to real estate and transactions with it, issuing copies of contracts and other documents expressing the content of unilateral transactions made in simple written form - at a 100% standard.

The federal budget revenues also take into account:

- profit of the Central Bank of the United States, which remains after payment of taxes and other mandatory payments - according to the norms established by federal laws;

- income from foreign economic activity;

The customs revenues and customs duties are transferred to the income of the federal budget. In this connection, Sec. 2 of the Customs Code of the Customs Union provides for the payment of the following customs payments:

1) Import customs duty;

2) the export customs duty;

3) the value-added tax levied on the import of goods into the customs territory of the Russian Federation;

4) the excise tax levied on the import of goods into the customs territory of the Russian Federation;

5) customs fees.

When moving goods across the customs border, the duty to pay customs duties and taxes arises:

1) when importing goods - from the moment of crossing the customs border;

2) when exporting goods - from the moment of filing a customs declaration or committing actions directly aimed at the export of goods from the customs territory of the United States.

The object of taxation customs duties, taxes are goods that are transported across the customs border. The tax base for the purposes of calculating customs duties and taxes is the customs value of goods and (or) their number.

The payers of customs duties and taxes are declarants and other persons who are under an obligation to pay customs duties and taxes. At the same time, any person has the right to pay customs duties and taxes for goods transported across the customs border.

When importing goods, customs duties and taxes must be paid no later than 15 days from the date of presentation of the goods to the customs authority at the place of their arrival to the customs territory of the United States or from the date of completion of internal customs transit if the goods are declared not at the place of their arrival.

When exporting goods, customs duties must be paid no later than the day of submission of the customs declaration.

Customs duties and taxes are paid at the choice of the payer in both US currency and in foreign currency, the rate of which is quoted by the US Central Bank, in accordance with US currency law.

In the event of non-payment or incomplete payment of customs duties and taxes in a timely manner, customs authorities collect customs duties and taxes compulsorily.

Payers of customs fees are declarants and other persons who are charged with the duty to pay customs fees.

Customs fees are paid:

1) for customs clearance - when declaring goods;

2) for customs escorts - when escorting vehicles transporting goods in accordance with the procedure for internal customs transit or with the customs regime of international customs transit;

3) for storage - when storing goods in a temporary storage warehouse or at a customs warehouse of a customs authority.

The rates of customs fees for customs clearance are established by the US Government. Simultaneously, the amount of customs fees for customs clearance should be limited to the approximate cost of services rendered and can not be more than 100 thousand rubles.

Non-tax revenues of the budgets of the constituent entities of the Russian Federation are formed by:

- income from the use of property in the public ownership of US entities, with the exception of the property of the autonomous institutions of the United States entities, as well as property of state unitary enterprises of US entities, including state-owned entities, at a 100% rate;

- income from the sale of property (other than shares and other forms of equity participation) owned by US entities, with the exception of the property of the autonomous institutions of the United States entities, as well as property of state unitary enterprises of the United States entities, including state-owned ones the standard is 100%;

- income from paid services provided by the budgetary institutions of the constituent entities of the Russian Federation;

- part of the profits of unitary enterprises created by US entities remaining after payment of taxes and other mandatory payments to the budget - in amounts determined in accordance with the procedure established by the laws of the constituent entities of the Russian Federation;

- fees for negative impact on the environment - at a standard of 40%;

- fees for the use of forests in the part exceeding the minimum amount of rent and the minimum amount of payment under the contract for the purchase and sale of forest plantations, as well as fees under the contract for the purchase and sale of forest plantations for own needs, - at the 100% standard;

- declarative payment - at the 100% standard;

- fees for the issuance of licenses for the retail sale of alcohol products issued by the executive authorities of the United States of America, - at a standard of 100%;

- income from the transfer of land for lease, the state ownership of which is not delimited and which are located within the boundaries of urban okrugs, as well as funds from the sale of the right to conclude lease contracts for these land plots - at a standard of 20%;

- income from the sale of land plots whose state ownership is not delimited and which are located within the boundaries of urban okrugs - at a standard of 20%;

- fees for the use of water bodies owned by US entities - at the 100% standard;

- one-off payments for the use of subsoil in the event of the occurrence of certain events specified in the license (bonuses), at subsoil plots containing natural diamond deposits - at a standard of 100%.

The budgets of constituent entities of the Russian Federation - cities of federal significance in Moscow and St. Petersburg are subject to enrollment:

- payment for negative impact on the environment - at a standard of 80%;

- income from the transfer of land for lease, the state ownership of which is not delimited and which are located within the federal cities of Moscow and St. Petersburg, as well as the proceeds from the sale of the right to conclude lease contracts for these plots of land - according to the 100% , if the legislation of the relevant US entity does not specify otherwise;

- income from the sale of land plots whose state ownership is not delimited and which are located within the boundaries of cities of federal significance in Moscow and St. Petersburg - according to the 100% standard, unless otherwise stipulated by the legislation of the relevant US entity.

Non-tax revenues of local budgets are formed by:

- income from the use of property located in municipal ownership, with the exception of the property of municipal autonomous institutions, as well as property of municipal unitary enterprises, including state-owned enterprises, by the 100% standard;

- income from the sale of property (other than shares and other forms of participation in the capital) that is in municipal ownership, with the exception of the property of municipal autonomous institutions, as well as property of municipal unitary enterprises, including state ones, at a 100%/p>

- income from paid services provided by municipal budget institutions;

- part of the profits of municipal unitary enterprises remaining after payment of taxes and other mandatory payments, in amounts determined in accordance with the procedure established by municipal legal acts of representative bodies of municipal entities.

In the budgets of municipal districts and budgets of urban okrugs, a payment for negative environmental impact is to be credited at a standard of 40%.

In budgets of urban okrugs and municipal districts, cities of federal significance in Moscow and St. Petersburg are subject to enrollment fees for the issuance of licenses for the retail sale of alcohol products issued by local governments, at a 100% standard.

The budgets of urban districts before the delineation of state ownership of land come:

- income from the lease of land plots whose state ownership is not delimited and which are located within the boundaries of urban districts, as well as funds from the sale of the right to conclude lease contracts for the said land plots - at a standard of 80%;

- income from the sale of land, state ownership of which is not delimited and which are located within the boundaries of urban districts - at a standard of 80%.

In the budgets of municipal districts before the delineation of state ownership of land come:

- income from the transfer of land for lease, the state ownership of which is not delimited and which are located within the boundaries of settlements, as well as funds from the sale of the right to conclude lease contracts for these plots of land - at a standard of 50%;

- income from the sale of land plots whose state ownership is not delimited and which are located within the boundaries of the inter-settlement territories of municipal raions - by the 100% standard

- income from the sale of land, state ownership of which is not delimited and which are located within the boundaries of settlements - at a standard of 50%;

- income from the transfer of land for lease, the state ownership of which is not delimited and which are located within the boundaries of the inter-settlement territories of municipal districts, as well as the proceeds from the sale of the right to enter into lease agreements for these plots of land - at a standard of 100%.

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The budgets of settlements before the delineation of state ownership of land come:

- income from the transfer of land for lease, the state ownership of which is not delimited and which are located within the boundaries of settlements, as well as funds from the sale of the right to conclude lease contracts for these plots of land - at a standard of 50%;

- income from the sale of land, state ownership of which is not delimited and which are located within the boundaries of settlements - at a standard of 50%.

In budgets of settlements, municipal districts, urban districts the fee for the use of water objects is subject to crediting depending on the ownership of water objects at the 100% standard.

Conclusions

The non-tax revenues of the budgets of the US budget system are primarily income from the use of property in state or municipal ownership, income from its sale, as well as income from paid services provided by budget institutions. The structure of non-tax revenues of budgets also includes monetary penalties (fines), confiscations, compensation and funds received in compensation for harm caused to the Russian Federation, US entities and municipal entities. The structure of federal non-tax revenues includes customs payments (customs duties and fees), the procedure for payment and the amounts of which are regulated by the provisions of the Customs Code of the Customs Union. It should be noted that at present, non-tax revenues by the amount of revenues are not a very significant item of budget revenues, but this source of budget revenues is stable and has a steady upward trend.

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