Own revenues of local budgets of municipalities. Local budget as the basis of municipal finance. "Own revenues of local budgets" in books

Article 59 this article, part 2 of article 60 and part 3 of article 61 of this Federal

1. Own revenues of local budgets include local taxes and fees, other own revenues of local budgets, shares of federal taxes and shares of taxes of 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.

2. Local taxes and fees include taxes and fees established in accordance with federal laws.

3. Other own revenues of local budgets include:

1) income from privatization and sale of municipal property:

Effect of subparagraph 2 of paragraph 3 of Article 7 in terms of income from privatization federal property suspended from January 1 to December 31, 2002 by Federal Law No. 194-FZ of December 30, 2001.

2) at least 10 percent 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 subject to transfer to local budgets in accordance with federal laws and laws of constituent entities of the Russian Federation;

7) National tax established in accordance with the legislation of the Russian Federation;

8) not less than 50 percent of the property tax of enterprises (organizations);

9) income tax on individuals engaged in entrepreneurial activities without forming a legal entity.

4. 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 in the manner provided for in paragraph 5 of this article.

These incomes include:

1 part income tax from individuals within the limits of at least 50 percent on average for the subject of the Russian Federation;

2) a part of the corporate income tax within the limits of at least 5 percent on average for a constituent entity of the Russian Federation;

3) part of the value added tax on goods of domestic production (with the exception of precious metals and gems released from State Fund precious metals and precious stones of the Russian Federation) within the limits of at least 10 percent on average for a constituent entity of the Russian Federation;

4) part of the excise taxes on alcohol, vodka and alcoholic beverages within the limits of at least 5 percent on average for a 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 the limits of at least 10 percent on average for a constituent entity of the Russian Federation.

5. The amounts of the minimum shares (as a percentage) of federal taxes assigned to municipalities on a permanent basis in accordance with paragraph 4 of this article are determined by the legislative (representative) bodies of a constituent entity of the Russian Federation. The calculation of the shares of federal taxes to be assigned to municipalities is based on the total amount of funds transferred to the constituent entity of the Russian Federation for each of these taxes. Within these limits, the legislative (representative) body of a constituent entity of the Russian Federation establishes, in accordance with a fixed formula for each municipality, the shares of the corresponding federal taxes fixed on a permanent basis, based on their average level in the constituent entity of the Russian Federation. The shares of these taxes are calculated according to the actual data of the base year. In excess of these shares, the legislative (representative) body of a constituent entity of the Russian Federation may establish the rates for deductions (as a percentage) to local budgets from regulatory revenues for the planned financial year, as well as on a long-term basis (for at least three years).

6. Own revenues of local budgets may also include other payments established by the legislation of the Russian Federation and the legislation of the subjects of the Russian Federation.

7. If there are other municipal formations within the boundaries of the territory of a municipal formation (with the exception of the city), then the sources of income of local budgets are delimited between them by the law of the constituent entity 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 consolidation own taxes and fees, other local revenues are regulated by the charter of the city.

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 constituent entities of the Russian Federation) have the right to further detail the objects of the budget classification without violating the general principles of construction and unity of the budget classification of the Russian Federation.

Federal Law No. 131-FZ. delimited sources of income and spending powers between municipalities of different types (settlements, municipal districts and urban districts), established principles for equalizing the level of budgetary security 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 RF.

Each municipality must have its own budget (local budget). The Budget Code of the Russian Federation defines the local budget as a form of education and spending Money, designed to provide tasks and functions related 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 one. 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. 8. 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. The rates of rent for land can act as regulators, non-residential premises and other property, their skillful differentiation depending on location, infrastructure provision, type of activity;

use of borrowed funds in some cases.

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, exchange information.

1. Own revenues of local budgets include:

1) means of self-taxation of citizens in accordance with Art. 56 of the 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 to equalize the budgetary provision of 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 amounts 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 named Federal Law, includes subventions provided from the budgets of settlements that are part of the municipal district for resolving issues of local importance of an intermunicipal nature, established by paragraphs 5, 6, 12–14 and 16, part 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 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 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, which provides for a change in the composition of own revenues of local budgets, comes into force from the beginning of the next fiscal 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: total amount- 422.4 billion rubles, including expenses for resolving issues of local importance - 1372.2 billion rubles, or with an increase by 27.8% compared to the level of 2006.

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. AT this case the sphere of housing and communal services stands out in particular, the costs of 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 spending and income leads to education 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.