The own revenues of the local budget may include. Local budget revenues

Article 55. Income 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 amounts established by regulatory legal acts representative bodies of the municipality, and part of the income from the provision of local governments and municipal institutions paid services remaining after payment of taxes and fees;

8) fines, the establishment of which in accordance with federal law referred to the competence of local governments;

9) voluntary donations;

10) other receipts in accordance with federal laws, laws of subjects Russian Federation and decisions of local authorities.

2. As part of own budget revenues 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, subventions provided from the budgets of settlements that are part of the municipal district are included for resolving issues of local importance of an intermunicipal nature established by clauses 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 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 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 standards for deductions established in accordance with Articles 57 - 61 of this Federal Law is carried out in the manner established Budget Code Russian Federation.

Commentary on article 55

1. From 1999 to 2003, the share of local budget revenues in Russia's consolidated budget revenues 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 obtained as a result of 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. The Law of 2003 also included financial assistance in its own revenue side of the local budget. Financial assistance - assistance from the budget of another level budget system Russian Federation in the form of grants, subventions and subsidies or other irrevocable and gratuitous transfer funds are 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 aid is not the own income of the respective budget. Here it should be noted 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) the new Law includes subsidies to equalize the budgetary provision of municipalities in the own revenues of local budgets. The Law on Local Self-Government of 1995 does not provide for this, since, according to the RF BC, a subsidy is a financial assistance and is not included in the local budgets' own revenues. 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 a commercial organization that is 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. The property of a 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 located in economic management such an enterprise.

According to Part 4 of 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 classified as non-tax income budgets. Profit from the use of property under the economic control of a unitary enterprise is one of the types of such income, since it is formed from the use state property. Such profit shall not be credited to the local budget in full, but only in the amount determined by authorized bodies local 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 are subject to transfer to local budgets at the location of the body or official that 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 a deviation from the 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 legislation in the field of export control, 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 the federal budget for the current fiscal 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 and individuals on the territory of the Altai Republic" fines for violating the procedure for licensing the activities of legal entities and individuals on 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 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 used for expulsion activities foreign citizens engaged in labor activity 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. The forced withdrawal of income from settlements in the form of subventions to the budgets of municipal districts violates the principle of equality of the budgetary rights of municipal districts.

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 Federal Treasury on behalf of, on behalf of and within the powers of the main managers, managers and recipients of local funds budgets. 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 order of self-taxation of citizens is established in absolute terms equal for all residents of the municipality, with the exception of certain categories citizens whose number cannot exceed 30 percent of the total number of residents of the municipality and for whom the amount of payments can be reduced.

2. The issues of introduction and use of one-time payments of citizens specified in part 1 of this article shall be resolved 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. At the same time, benefits may be provided for certain categories of 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 the federal tax legislation, as well as to increase the maximum tax rates established at the federal level. The constitutionality of this provision is confirmed by the Resolution of the Constitutional Court of the Russian Federation of 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 involved in entrepreneurial activity. The amount of the fee is credited to the budget at the place of their registration;

At present, the State Duma has adopted in the first reading the draft Federal Law N 364858-3 "On Introducing Amendments and Additions to the Tax Code of the Russian Federation and Recognizing the Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation" as invalid.

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 obviously unequal positions: it is quite obvious that the revenues from this tax in large cities will be many 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 subject 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. Revenues from regional taxes and fees are 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 relevant regional tax (fee) to budgets 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.

Local budget revenues - received by the local budget cash, with the exception of funds that, in accordance with the Budget Code, are sources of financing the budget deficit.
Local budget revenues include tax revenues, non-tax revenues and gratuitous receipts. Own revenues of budgets are tax revenues, non-tax revenues, revenues received by budgets in the form of gratuitous receipts, with the exception of subventions.
Tax revenues of the local budget include revenues from federal taxes and fees provided for by the legislation of the Russian Federation on taxes and fees, including from taxes provided for by special tax regimes, regional and local taxes, as well as penalties and fines on them. For each type of municipality, the Budget Code establishes its own list of tax revenues.
In accordance with Art. 15 tax code RF local taxes include land tax and personal property tax. Municipal legal acts of the representative body of the municipality introduce local taxes, set tax rates for them and provide tax incentives on local taxes within rights. As the Constitutional Court of the Russian Federation pointed out in Ruling No. 34-O dated March 24, 2005, the representative body of the municipality has the right to independently decide only the question of whether or not to impose taxes established by the Tax Code of the Russian Federation, as well as approve the rules for differentiating average rates by location, by zones various urban planning, etc. values ​​in the relevant territory, determine the procedure and terms of payment, the rules for granting benefits, etc. An exhaustive list of taxes gives rise only to the right, but not the obligation to establish a tax. Determining the meaning of the concept of "establishing taxes and fees" is possible only taking into account the fundamental rights of man and citizen, enshrined in Articles 34 and 35 of the Constitution of the Russian Federation, as well as the constitutional principle of the unity of eco-
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nomic space.
The budgets of settlements are credited with tax revenues from the following local taxes established by the representative bodies of settlements:
44 Determination of the Constitutional Court of the Russian Federation dated March 24, 2005 No. 34-O “On the refusal to accept for consideration a complaint of an open joint-stock company"Passenger Motor Transport Enterprise No. 1" for violation of constitutional rights and freedoms by the provisions of Article 15 of the Federal Law "On the Federal Budget for 1999", Article 18 of the Federal Law "On the Federal Budget for 2000", Article 12 of the Federal Law "On the Federal Budget for 2001" year”, Article 1 of the Federal Law “On Indexation of Rates land tax”and Article 7 of the Federal Law “On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation” // ConsultantPlus.
The budgets of settlements are credited with tax revenues from the following federal taxes and fees, including taxes provided for by special tax regimes:
- personal income tax - according to the standard of 10 percent;
- state duty for notarial acts officials local self-government bodies of the settlement, authorized in accordance with the legislative acts of the Russian Federation to perform notarial acts, for the issuance by the local self-government body of the settlement special permission for movement along highway vehicle transporting dangerous, heavy and (or) large-sized cargo - according to the standard of 100 percent.
The budgets of settlements are credited with tax revenues from federal taxes and fees, including taxes provided for by special tax regimes, and (or) regional taxes according to the rates of deductions established by the authorities state power subjects of the Russian Federation.
Tax revenues from federal taxes and fees, including taxes provided for by special tax regimes, regional and (or) local taxes, are credited to the budgets of settlements according to the deduction standards established by the representative bodies of municipal districts.
Tax revenues from the following local taxes established by the representative bodies of municipal districts shall be credited to the budgets of municipal districts:
- land tax levied in inter-settlement territories - according to the standard of 100 percent;
- tax on the property of individuals, levied in inter-settlement territories - according to the standard of 100 percent.
Tax revenues from the following federal taxes and fees, including taxes provided for by special tax regimes, are subject to crediting to the budgets of municipal districts:
- personal income tax - according to the standard of 20 percent;
- personal income tax levied in inter-settlement territories - according to the standard of 30 percent;
- unified agricultural tax - according to the standard of 35 percent;
- unified agricultural tax levied in inter-settlement territories - according to the standard of 70 percent;
- state duty (to be credited at the place of state registration, performance of legally significant actions or issuance of documents) - according to the standard of 100 percent: in cases considered by courts of general jurisdiction, justices of the peace (with the exception of the Supreme Court of the Russian Federation); for issuing a permit for the installation of an advertising structure; for the issuance by the local self-government body of the municipal district of a special permit for the movement on the highway of a vehicle carrying dangerous, heavy and (or) bulky goods;
- state duty for the performance of notarial acts by officials of local governments of the municipal district authorized in accordance with the legislative acts of the Russian Federation to perform notarial acts in locality, which is located on an inter-settlement area and does not have a notary.
To the budgets of urban districts and municipal districts, federal cities of Moscow and St. Petersburg is subject to transfer government duty for granting licenses for retail sale alcoholic products issued by local governments, according to the standard of 100 percent.
Tax revenues from federal taxes and fees, including taxes provided for by special tax regimes, and (or) regional taxes are subject to transfer to the budgets of municipal districts according to the deduction standards established by the state authorities of the constituent entities of the Russian Federation.
Tax revenues from the following local taxes, established by the representative bodies of city districts, are credited to the budgets of urban districts:
- land tax - according to the standard of 100 percent;
- tax on property of individuals - according to the standard of 100 percent.
Tax revenues from the following federal taxes and fees, including taxes provided for by special tax regimes, are credited to the budgets of city districts:
- personal income tax - according to the standard of 30 percent;
- single tax on imputed income for certain types activities - according to the standard of 100 percent;
- unified agricultural tax - according to the standard of 70 percent;
- state duty (to be credited at the place of state registration, performance of legally significant actions or issuance of documents) - according to the standard of 100 percent: in cases considered by courts of general jurisdiction, justices of the peace (with the exception of the Supreme Court of the Russian Federation); for issuing a permit for the installation of an advertising structure; for the issuance by a local government body of a special permit for the movement on a motor road of a vehicle carrying dangerous, heavy and (or) bulky goods;
Tax revenues from federal taxes and fees, including taxes provided for by special tax regimes, and (or) regional taxes are credited to the budgets of urban districts according to uniform deduction standards established by the laws of the constituent entities of the Russian Federation for crediting the relevant tax revenues to the budgets of urban districts. Tax revenues from the personal income tax are credited to the budgets of urban districts according to additional deduction standards established by the state authorities of the constituent entities of the Russian Federation.
Non-tax revenues of the local budget include:
- income from the use and sale of property in municipal ownership, with the exception of property of budgetary and autonomous institutions, as well as the property of municipal unitary enterprises, including state-owned ones. This includes income received in the form of rent or other payment for the transfer for compensation municipal property, with the exception of the property of budgetary and autonomous institutions, as well as the property of municipal unitary enterprises, including state-owned ones; funds received in the form of interest on balances of budgetary funds in accounts with credit institutions; funds received from the transfer of property that is in municipal ownership (with the exception of the property of budgetary and autonomous institutions, as well as the property of municipal unitary enterprises, including state enterprises) as a pledge, in trust management; payment for the use of budget credits; income in the form of profit attributable to shares in authorized capitals business companies, or dividends on shares owned by municipalities, part of the profits of municipal enterprises remaining after paying taxes and fees and making other obligatory payments, in the amounts established by regulatory legal acts of the representative bodies of the municipality, etc. These incomes, as well as funds received from privatization of non-core real estate objects for public education, are intended, first of all, to maintain at an appropriate level the services sector related to the life support of the population of the municipality, since they allow building up the appropriate infrastructure by acquiring the necessary objects of municipal property and maintaining objects that are in proper technical condition municipal property, which achieves the constitutionally significant goals of public administration. Does not prevent municipalities from using the methods established by law to raise funds and other property to generate revenues for local budgets, including such as leasing municipal property;
- income from the provision of paid services by local governments and state municipal institutions. The procedure for the provision of municipal services is determined by the Federal Law of July 27, 2010 No. 210-FZ “On the organization of the provision of state and municipal services”. Municipal service - activities for the implementation of the functions of a local government body, which is carried out at the request of applicants within the powers of the body providing municipal services, to address issues of local importance;
- fines, the establishment of which, in accordance with federal law, is within the competence of local governments;
- means of self-taxation of citizens. The means of self-taxation of citizens are understood as one-time payments of citizens made to address specific issues of local importance. The amount of payments in the procedure of 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. The issues of introducing and using one-time payments of citizens are decided at a local referendum (gathering of citizens);
- other non-tax income.
Payments for the negative impact on environment at the rate of 40 percent.
To the budgets of urban districts before the delimitation state property come to earth:
- rental income land plots, state ownership of which 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 agreements for these land plots - according to the standard of 80 percent;
- income from the sale of land plots, state ownership of which is not delimited and which are located within the boundaries of urban districts - according to the standard of 80 percent.
Before the delimitation of state ownership of land, the budgets of municipal districts receive:
- income from the sale of land plots, state ownership of which is not delimited and which are located within the boundaries of inter-settlement territories of municipal districts - according to the standard of 100 percent;
- income from the sale of land plots, state ownership of which is not delimited and which are located within the boundaries of settlements - according to the standard of 50 percent;
- income from the lease of land plots, state ownership of which is not delimited and which are located within the boundaries of inter-settlement territories of municipal districts, as well as funds from the sale of the right to conclude lease agreements for these land plots - according to the standard of 100 percent.
Before the delimitation of state ownership of land, the budgets of settlements receive:
- income from the lease of land plots, state ownership of which is not demarcated and located within the boundaries of settlements, as well as funds from the sale of the right to conclude lease agreements for these land plots - at a rate of 50 percent;
- income from the sale of land plots, state ownership of which is not delimited and which are located within the boundaries of settlements - according to the standard of 50 percent.
The budgets of settlements, municipal districts, urban districts are subject to payment for the use of water bodies, depending on the ownership of water bodies at the rate of 100 percent.
The budgets of city districts receive:
- income from the sale of land plots that are located within the boundaries of urban districts, are in federal ownership and the exercise of the powers of the Russian Federation for the management and disposal of which has been transferred to state authorities of the constituent entities of the Russian Federation - according to the standard of at least 50 percent, if the legislation of the relevant constituent entity of the Russian Federation does not establish other;
- income from the lease of land plots that are located within the boundaries of urban districts, are in federal ownership and the exercise of the powers of the Russian Federation for the management and disposal of which is transferred to state authorities of the constituent entities of the Russian Federation, as well as income from the sale of rights to conclude lease agreements for such land plots - according to the standard of at least 50 percent, unless otherwise provided by the legislation of the relevant subject of the Russian Federation;
- income from the sale of objects real estate simultaneously with occupied such real estate objects land plots, which are located within the boundaries of urban districts, are in federal ownership and the exercise of the powers of the Russian Federation for the management and disposal of which has been transferred to state authorities of the constituent entities of the Russian Federation - according to the standard of at least 50 percent, unless otherwise established by the legislation of the corresponding constituent entity of the Russian Federation.
The budgets of municipal districts receive:
- income from the sale of land plots located in inter-settlement territories that are in federal ownership and the exercise of the powers of the Russian Federation for the management and disposal of which is transferred to state authorities of the constituent entities of the Russian Federation - according to the standard of at least 50 percent, unless otherwise established by the legislation of the relevant constituent entity of the Russian Federation ;
- income from the lease of land plots located in inter-settlement territories that are in federal ownership and the exercise of the powers of the Russian Federation for the management and disposal of which has been transferred to state authorities of the constituent entities of the Russian Federation, as well as income from the sale of rights to conclude lease agreements for such land plots - according to the standard of at least 50 percent, unless otherwise provided by the legislation of the relevant subject of the Russian Federation;
- income from the sale of real estate objects simultaneously with land plots occupied by such objects of real estate, which are located in inter-settlement territories, are in federal ownership and the exercise of the powers of the Russian Federation for the management and disposal of which has been transferred to state authorities of the constituent entities of the Russian Federation, - according to the standard of at least 50 percent, unless otherwise provided by the legislation of the relevant subject of the Russian Federation.
The budgets of settlements receive:
- income from the sale of land plots that are located within the boundaries of settlements are in federal ownership and the exercise of the powers of the Russian Federation for the management and disposal of which has been transferred to state authorities of the constituent entities of the Russian Federation - according to the standard of at least 50 percent, unless otherwise established by the legislation of the relevant constituent entity of the Russian Federation ;
- income from the lease of land plots located within the boundaries of settlements that are in federal ownership and the exercise of the powers of the Russian Federation for the management and disposal of which has been transferred to state authorities of the constituent entities of the Russian Federation, as well as income from the sale of rights to conclude lease agreements for such land plots - according to the standard of at least 50 percent, unless otherwise provided by the legislation of the relevant subject of the Russian Federation;
- income from the sale of real estate objects simultaneously with land plots occupied by such real estate objects, which are located within the boundaries of settlements, are in federal ownership and the exercise of the powers of the Russian Federation for the management and disposal of which has been transferred to state authorities of the constituent entities of the Russian Federation, - according to the standard of at least 50 percent, unless otherwise provided by the legislation of the relevant subject of the Russian Federation.
Local budget revenues include borrowed funds. This is income of a temporary nature, received on a return basis. Municipal bonds may be issued.
Free donations include:
- subsidies, subventions, subsidies, including subsidies for equalizing the budgetary provision of municipalities, provided from other budgets of the budgetary system of the Russian Federation, and other interbudgetary transfers;
- gratuitous receipts from individuals and legal entities, international organizations and governments foreign countries including voluntary donations.
Interbudgetary transfers are funds provided by one budget of the budgetary system of the Russian Federation to another budget of the budgetary system of the Russian Federation.
Grants are interbudgetary transfers provided on a gratuitous and irrevocable basis without establishing directions and (or) conditions for their use.
Subvention - budget resources provided to the budget of another level of the budget system of the Russian Federation or to a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenses.
Subsidy - budgetary funds provided to the budget of another level of the budget system of the Russian Federation, to an individual or legal entity on the terms of shared financing of targeted expenses.
The revenues of local budgets include subventions provided for the implementation by local governments of certain state powers transferred to them by federal laws and laws of the constituent entities of the Russian Federation. The total amount of subventions provided from federal budget and the budget of a constituent entity of the Russian Federation to local budgets for the implementation by local governments of the individual state powers transferred to them, is determined by the federal law on the federal budget for the next financial year and the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year separately for each of these state powers.
Subventions for the exercise by local self-government bodies of certain state powers transferred to them are provided to local budgets from the regional compensation fund created as part of the budget of a subject of the Russian Federation. The specified fund is formed at the expense of:
1) subventions from federal fund compensations for the exercise by local self-government bodies of certain state powers transferred to them by federal laws;
2) other revenues of the budget of a constituent entity of the Russian Federation in the amount necessary for the exercise by local governments of certain state powers transferred to them by the laws of the constituent entities of the Russian Federation.
Subventions from the regional compensation fund are distributed among all municipalities of a constituent entity of the Russian Federation, the local governments of which exercise certain state powers transferred to them, in proportion to the size of the population (separate groups of the population) or consumers of the relevant budgetary services of the municipality, taking into account objective conditions affecting the cost of these budgetary services (the amount of payments), and are approved 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 for each municipality and type of subvention.
Subventions provided from the federal compensation fund for the exercise of certain state powers transferred to local governments by federal laws are distributed among all constituent entities of the Russian Federation in proportion to the population (individual groups of the population) or consumers of the relevant budgetary services of the constituent entity of the Russian Federation, taking into account objective conditions affecting the cost of these budgetary services (volume of payments), and are approved by the federal law on the federal budget for the next financial year for each constituent entity of the Russian Federation and type of subvention.
The understanding of local self-government as a form of exercise of power by the people recognized and guaranteed by the Constitution of the Russian Federation, which ensures the independent solution of local issues by the population, necessitates taking into account the nature of this public authority as the closest to the population and focused, among other things, on fulfilling the tasks of the welfare state, related to in particular, with the direct support of the vital activity of the population of municipalities. From the constitutional nature of the Russian Federation as a social state, whose policy is aimed at creating conditions that ensure a decent life and free development of a person, equality of rights and freedoms of a person and a citizen, regardless of place of residence, it follows the need to achieve a balance of constitutional values ​​that are embodied in the guarantee of the principle of financial independence municipalities, on the one hand, and leveling the level of their socio-economic development, including through a fair redistribution of public finances, including budgetary funds, in order to equalize the level of the minimum budgetary provision of municipalities, on the other.
Leveling the level of minimum budgetary provision
and, ultimately, the socio-economic development of municipalities - part of the overall public policy aimed at implementing the constitutional principle of the social. This is also in line with the requirements of the ratified European Charter of Local Self-Government, which establishes that the protection of the weaker in financially local government requires the introduction of financial equalization procedures or equivalent measures aimed at correcting the consequences uneven distribution possible sources of funding, as well as the costs incurred by these bodies (clause 5, article 9).
This provision is very relevant, because as of January 1, 2010, the local budget deficit in the Russian Federation amounted to 78,757 million rubles.
Equalization of the minimum budgetary security of municipalities is carried out through budgetary regulation through the establishment of regulatory sources of income and the provision of direct financial assistance from the budgets of other levels.
Of particular importance are the funds for financial support of municipalities, from which the leveling of the level of budgetary security of municipalities is carried out.
Leveling the level of budgetary security of settlements is carried out by providing subsidies from the regional fund for financial support of settlements formed as part of the budget expenditures of the constituent entity of the Russian Federation and the regional funds for financial support of settlements formed as part of the expenditures of the budgets of municipal districts.
The amount of subsidies from the regional fund for financial support of settlements is determined for each settlement of a subject of the Russian Federation per one resident of an urban, rural settlement.
These subsidies may be fully or partially replaced by additional norms established for the budgets of settlements for deductions from federal and (or) regional taxes and fees, taxes provided for by special tax regimes.
The distribution of subsidies from the regional fund for financial support of settlements and (or) additional norms replacing these subsidies for deductions from federal and (or) regional taxes and fees, taxes provided for by special tax regimes, payable to the budgets of settlements, are approved by the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year.
In the event that local self-government bodies of municipal districts are vested with state powers of a subject of the Russian Federation to equalize the budgetary security of settlements, subsidies from the regional fund for financial support of settlements are provided from the budget of the municipal district (regional fund for financial support of settlements) at the expense of subventions provided from the budget of the subject of the Russian Federation and (or) by establishing by the representative body of the municipal district for the settlements that are part of this municipal district, additional standards for deductions from federal and (or) regional taxes and fees, taxes provided for by special tax regimes. Subsidies are provided to settlements, the level of estimated budgetary security of which does not exceed the level of estimated budgetary security of settlements. The methodology for calculating budgetary security is determined by the law of the constituent entity of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation. The distribution of subsidies from the district fund for financial support of settlements is approved by the decision of the representative body of the municipal district on the budget of the municipal district for the next financial year.
If the level of estimated budgetary security of a settlement before equalizing the level of estimated budgetary security of settlements in the reporting financial year per inhabitant is two or more times higher than the average level for this constituent entity of the Russian Federation, the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year may provide for the transfer of subventions from the budget of this settlement to regional fund financial support for settlements or if the municipality fails to comply with the requirements of the said law of the constituent entity of the Russian Federation on the transfer of subventions centralization of part of the income from local taxes and fees and (or) reduction for this settlement of the norms for deductions from federal and (or) regional taxes and fees, taxes provided for by special tax regimes, to a level that ensures the flow of funds to the regional fund for financial support of settlements in the amount of these subventions. The amount of this subvention for an individual settlement cannot exceed 50 percent of the difference between total income the budget of the settlement, taken into account when calculating the level of budgetary security of the settlement in the reporting financial year, and twice the average level of budgetary security of settlements in the constituent entity of the Russian Federation.
Equalizing the level of budgetary security of municipal districts (urban districts) is carried out by providing subsidies from regional funds for financial support of municipal districts (urban districts). Grants from regional financial support funds for municipal districts (urban districts) are distributed based on the level of budgetary security of municipal districts (urban districts), as well as based on the number of inhabitants of municipal districts (urban districts). Subsidies are provided to those municipal districts (urban districts), the level of estimated budgetary security of the budget of which does not exceed the level of estimated budgetary security of municipal districts (urban districts), defined as a criterion.
The distribution of subsidies from regional funds for financial support of municipal districts (urban districts) is approved by the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year.
Part of subsidies from the regional fund for financial support of municipal districts (urban districts) may be provided to each municipal district (urban district) of a constituent entity of the Russian Federation, according to general rule, per inhabitant. The law of a constituent entity of the Russian Federation may establish a different procedure for calculating subsidies for a municipal district and for an urban district provided from the regional fund for financial support of municipal districts (urban districts) per inhabitant of a municipal district (urban district).
These subsidies may be fully or partially replaced by additional norms for deductions from federal and (or) regional taxes and fees, taxes provided for by special tax regimes, to the budgets of municipal districts (urban districts). The procedure for calculating these standards is established by the law of the subject of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation.
The distribution of subsidies is approved 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.
In the event that the level of budgetary security of a municipal district (urban district) before equalizing the level of budgetary security of municipal districts (urban districts) in the reporting financial year, per capita, was two or more times higher than the average level for this constituent entity of the Russian Federation, the law of the constituent entity of the Russian Federation on the budget of a constituent entity of the Russian Federation for the next financial year may provide for the transfer of subventions from the budget of a given municipal district (urban district) to the regional fund for financial support of municipal districts (urban districts) or if the municipality fails to comply with these requirements, centralization of part of the revenues from local taxes and fees and ( or) reduction for a given municipal district (urban district) of the norms for deductions from federal and (or) regional taxes and fees, taxes provided for by special tax regimes, to a level that ensures the flow of funds to the regional fund for financial support of municipal districts aions (urban districts) in the amount of the specified subventions. The amount of such a subvention for a particular municipal district (city district) cannot exceed 50 percent of the difference between the total budget revenues of the municipal district (city district) taken into account when calculating the level of budgetary security of the municipal district (city district) in the reporting financial year, and two times the average for the subject RF by the level of budgetary security of municipal districts (urban districts).
Other funds may also be formed as part of the budget expenditures of a constituent entity of the Russian Federation:
- fund municipal development from which subsidies can be provided to local budgets for equity financing investment programs and projects for the development of public infrastructure of municipalities.
- co-financing fund social spending, from which subsidies can be provided to local budgets for equity financing of priority social significant expenses municipal budgets.
These funds may receive subsidies from the federal budget.

Own revenues of local budgets

Own revenues of local budgets - in the Russian Federation - tax and non-tax payments assigned to local budgets in whole or in part on an ongoing basis by federal laws or laws of subjects of the Russian Federation, as well as introduced by representative bodies of local self-government in accordance with the legislation of the Russian Federation and sent to local budgets.

See also: Municipal budgets

• - A bill of exchange issued to a local authority in the UK...

  Financial vocabulary

• - regional and local taxes and fees, deductions from taxes of higher budgets transferred to regional and local budgets on a permanent basis in a firmly fixed ...

  Financial vocabulary

• - "... consists of own revenues and proceeds from regulatory revenues, it may also include financial assistance in various forms, funds for mutual settlements ..." Source: Federal Law of September 25...

  Official terminology

• - in the Russian Federation, the process of income distribution and redistribution of funds between budgets different levels in order to equalize the revenue base of local budgets, carried out taking into account the state minimum social ...

  Big Law Dictionary

• - in the Russian Federation - own revenues and revenues from regulatory revenues. The income part may also include financial assistance in various forms, funds for mutual settlements. See also: ...

  Financial vocabulary

• - in the Russian Federation - local taxes, fees and fines, deductions from federal taxes and taxes of the constituent entities of the Russian Federation in accordance with the standards established by federal laws and laws of the constituent entities of the Russian Federation. See also: ...

  Financial vocabulary

• - in the Russian Federation - - own tax revenues of local budgets from local taxes and fees, determined by the tax legislation of the Russian Federation ...

  Financial vocabulary

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  Official terminology

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  Official terminology

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  Official terminology

• - "... 1. Tax revenues from the following regional taxes are subject to transfer to the budgets of the constituent entities of the Russian Federation: tax on property of organizations - according to the standard of 100 percent ...

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  Official terminology

• - "...1. includes: 1) expenses associated with the resolution of issues of local importance, established by the legislation of the Russian Federation and the legislation of the constituent entity of the Russian Federation ...

  Official terminology

• - in the budgetary legislation of the Russian Federation, federal and regional taxes and other payments for which standards are set for deductions to budgets, constituent entities of the Russian Federation or local budgets for the next financial year, as well as for ...

  Big Law Dictionary

"Own revenues of local budgets" in books

30. Revenues of local budgets