The state budget(from English. budget - bag, wallet) is an estimate of the state's income and expenditure on certain period time, compiled with an indication of the sources of receipt of state revenues and directions, channels for spending money.
Functions state budget:
regulates the cash flows of the state, strengthens ties between the center and the subjects of the federation;
legally controls the actions of the government;
carries information about the intentions of the government to participants in economic activity;
determines the parameters economic policy and sets the framework possible actions government.
In view of the special importance of the state budget for all areas economic life its drafting, approval and implementation occur at the level of laws. At the same time, the state budget itself is a law.
The state budget serves as a prerequisite and financial basis for the functioning of the state and the implementation by it of those functions that society has authorized it to perform. With the help of the budget, issues of financial regulation at the macro level and on the scale of the entire economy are solved. Economic Importance of the Budget consists in the fact that it forms a significant part of the final demand (due to its funds, most of the income from the population is formed, large volumes of products are purchased, and state reserves are created).
Basic requirements to the budget are:
it should not have a rigid binding of income to expenses. The government should be able to freely decide which tasks are top priorities, and in what ways to solve them. This ensures the flexibility of economic policy;
Hierarchy of budgets must be respected. That is, in the budget federal level flows of other levels should not be included, which contributes to the autonomy of budgets;
The budget should include all revenues and expenditures controlled by the government.
The most important parts of the state budget are its profitable and consumable parts:
revenue side - shows the sources of budget funds;
expenditure part - shows for what purposes the funds accumulated by the state are directed.
The formation of budget revenues is carried out in accordance with the budget and tax legislation Russian Federation.
Cash are considered to have been received in budget revenue from the moment the credit institution operations for their crediting to the account of the body executing the budget.
Budget revenues generated through tax and non-tax types of income. In addition, the budget revenues of the current year include the balance of funds at the end of previous year.
tax revenue constitute federal, regional and local taxes and fees provided for by tax legislation, as well as penalties and fines. They are divided into two groups: straight and indirect taxes.
Indirect taxes- the main part of the tax revenues of the state budget (these are taxes on the consumer). They consist of VAT, excises and customs duties and fees. They influence the price level (included in the price) and the structure of consumption.
Direct taxes These are taxes levied directly at the source of their formation. Direct taxes include:
income tax;
income tax from individuals;
taxes on total income.
To indirect taxes , accounting for up to 70-90% of all tax revenues to the state budget, include:
Value Added Tax (VAT);
Customs duties and fees. Wherein importance in this group has VAT (up to 40% in the group of indirect taxes). excises - this is a federal (state in a unitary state) tax, which is levied on a small group of goods, main feature of which - high profitability (oil, natural gas, cars, motor gasoline, ethyl alcohol and spirits, tobacco and tobacco products). Customs payments, duties and fees are paid only to the state budget.
Direct taxes are charged to the state (federal), regional and local budgets. It also depends on territorial location enterprise and on its scale (profit tax). Direct taxes, in addition to income tax, also include income taxes on individuals (citizens). His rates are different various countries and are charged on a progressive scale depending on the taxable base (income): from 6-7 to 45%. Income tax is also levied on a progressive scale, its value ranges from 12-15 to 35%. Direct taxes this is the second component of all revenues coming to the budget. In other words, the revenue base of the state budget depends mainly on taxes. The assignment of tax to one or another level of the state budget is carried out in accordance with the current national legislation.
Taxes are divided into federal, regional and local.
To federal taxes include: income tax, personal income tax, VAT, excises, customs duties and fees.
Regional recognized taxes and fees that are obligatory for payment on federal territories states. These are corporate property tax, sales tax, regional license fees, etc.
Local recognized taxes and fees put into effect by legislative acts of local self-government bodies. special attention deserves VAT, an indirect tax that occupies a leading position in the revenue side of the state budget. The higher the value added tax, the higher the degree of processing of the goods, i.e., the additional value added to the initial cost of the goods.
Non-tax income are:
income from the use of state or municipal property;
income from the sale of state or municipal property;
Income from paid services provided by authorities state power and local government;
fines, compensations;
revenues received from the budgets of other levels of the budget system in the form of financial assistance and government loans.
The spending of state budget funds is carried out in the directions and in the amounts determined by the federal law, laws and other regulatory legal acts of the subjects of state power.
State budget expenditures can be classified according to various criteria, the most important of which is the financing by the state of its functions: economic, social, defense, etc.
The following expenses are financed from the federal budget:
national defense ;
science funding ;
real sector financing ;
state education. reserves ;
service and repayment of public debt (internal and external);
regulation of the financial potential of state entities (federal or unitary).
The expenses financed jointly from the state budget, federal and municipal budgets include:
state support for industries (construction, agriculture, transport, communications);
Ensuring law enforcement activities;
ensuring fire safety;
science and socio-cultural activities.
The main principle of delimitation of expenditures between budgets is their adequacy to the powers assigned to appropriate level authorities.
Budget expenditures are also divided according to the principle of their participation in the process of expanded reproduction.
According to the principle of participation in the process of expanded reproduction, budget expenditures are divided into current and capital expenditure.
Current expenses- This:
current spending on defense, science, social sphere;
Separate compensation expenses by sectors of the economy.
Capital expenditures are divided into:
new construction;
reconstruction important objects state and municipal property.
Among the priority expenditures of the state budget are:
social spending;
military spending;
education and healthcare.
Structure expenditure part of the budget in developed countries:
social needs (at least 50% of all expenses);
maintaining the country's defense capability (about 20%);
public debt service ;
granting enterprises;
infrastructure development (roads, communications, transport, external energy supply, landscaping, etc.).
The structure of the expenditure part of the budget is determined by the relevance of the tasks set and the ways to solve them in accordance with the concept of the state's economic policy.
budget policy includes determining the ratio between the revenue and expenditure parts of the state budget. Here three options are possible:
balanced budget - budget expenditures are equal to revenues. Exactly this optimal condition budget;
deficit budget - budget expenditures are higher than revenues. Deficit - the difference between expenditures and budget revenues;
surplus budget - Budget revenues are higher than expenditures. A surplus is the difference between budget revenues and expenditures.
The sources of covering the budget deficit are:
Government loans (deficit budget financing policy);
Domestic loans - loans within the country from firms and households through the issuance of valuable papers(government bonds);
External loans - from foreign states, foreign banks and international organizations;
Money issue (issue of money) by the Central Bank in exchange for government obligations. As a result of printing additional money, there is a threat of inflation (an increase in the unsecured money supply, resulting in an increase in prices), as additional demand for goods and services is created. If inflation takes rampant there is an urgent need to cut public spending.
The following factors influence the state budget:
Long-term trends in tax revenues and government spending;
Phase of the economic cycle in the country;
current state policy.
State reserve is a special federal (all-Russian) stock of material assets intended for use for the purposes and in the manner prescribed by the Federal Law of December 29, 1994 No. 79-ФЗ “On the State Material Reserve”.
The state reserve consists of:
- mobilization reserve, which includes stocks of materials for the mobilization needs of the state, intended to ensure the deployment of the production of military products, repair military equipment and property in a special period, deployment in war time work on the restoration of railway and highways, sea and river ports, airfields, communications facilities, gas pipelines and oil product pipelines, power supply and water supply systems, to organize the uninterrupted operation of industry, transport and communications, to provide medical care;
- material reserve, including stocks of strategic materials and goods, stocks of material assets to ensure urgent work during the aftermath emergencies, providing support to sectors of the state economy and organizations, providing humanitarian assistance and regulating the impact on the market.
Thus, the state reserve is intended for:
Ensuring the mobilization needs of the Russian Federation;
Ensuring urgent work during the elimination of the consequences of emergency situations;
Rendering state support various industries National economy, organizations, constituent entities of the Russian Federation in order to stabilize the economy in case of temporary supply disruptions the most important types raw materials and fuel and energy resources, food;
Providing humanitarian assistance;
Providing regulatory impact on the market.
History of creation. Reserves have existed since ancient world. well known bible story about the wise Joseph - the creator and manager of strategic food supplies in Ancient Egypt. Skillfully using the strategic food supply he created, he managed to become the master of Egypt. The life of not only the Egyptians, but also the neighboring peoples, who did not timely take care of creating their own food supplies, depended on his will.
Archaeological finds show that the Slavs had public food supplies long before the modern chronology.
In ancient Russia large stocks food was stored in monasteries, castles, estates, on the territory of which there were necessarily outbuildings and premises: cellars, dungeons, pits, barns and other devices in which food was stored.
From the middle of the 15th century, during the reign of Ivan Kalita (1462-1505), difficult process unification of the principalities around the growing strength of Muscovy.
Using the patronage of the Khan of the Golden Horde, Ivan 1 received the right to collect tribute from the Russian lands. An easy tribute made it possible to accumulate the resources necessary to strengthen Muscovite Russia, conquer and annex new lands to it.
Ivan Kalita founded stores in all cities where stocks of bread were stored based on a 3-year need for the population of cities. Every year, 1/3 of the stocks were sold and fresh bread was harvested instead. The quantity and quality of food stocks were subjected to revision - verification.
Peter I transformed the storage system by creating a chain of stores. In these stores, in excess of the planned norm of bread, it was prescribed to have stocks of bread at the rate of the two-year needs of the city garrison. Under Peter I, state raw materials and industrial reserves were created (reserves for iron and copper smelters). In 1700, the "Provision Order" was created - a body for managing state food reserves, which completed the construction of a system of state reserves in Russia.
With late XVI II century in Russia, capitalist relations are emerging. State stocks are procured in a contract (market) way, under contracts with contractors, and commission purchases arise as a variation of it.
After the war with Turkey (1877-1878), attempts were made to accumulate supplies of food and fodder for the period of mobilization in case of war. The war with Japan showed that the Russian army was poorly provided not only with food, but also with weapons, ammunition, and equipment. This war demonstrated the urgent need to create state reserves material resources and their management.
With the outbreak of the war in 1914, significant food supplies began to accumulate. In the centralized order, the government in 1914-1915 prepared 305 million poods of grain, in 1915-1916 - 502 million poods, and in 1916-1917 - 540 million poods. Such a massive withdrawal of food from circulation naturally led to a sharp shortage and rise in price of food, which was another important reason for the growth of public dissatisfaction with the tsarist authorities. The revolutionary parties quite skillfully took advantage of this discontent.
The first years after the revolutions passed in conditions of famine, mass poverty and devastation. Despite this, in 1926, the foundation was laid for the formation of a permanent state food fund. The management and control of the fund was carried out by the People's Commissariat for Foreign and Internal Trade, the Council of Labor and Defense. In 1927, a wheat mobilization fund was created in the amount of 1.6 million tons. By 1931, stocks of grain in the amount of 2 million tons were created.
In connection with the expansion of the range of goods and materials put into the reserve, the increased volumes of accumulation, by a decree of the Council of People's Commissars of the USSR of October 17, 1931, the Committee of Reserves under the Council of Labor and Defense was formed. V.V. was appointed the first head of the Committee of Reserves. Kuibyshev. In the regions, departments and inspections of reserves were organized under the authorized NKVD.
With the formation of the Committee of Reserves, all mobilization stocks located in various institutions and enterprises, as well as the mobilization and state grain funds, were transferred to its jurisdiction. The Committee of Reserves, departments and inspections under the authorized NKVD in the field were entrusted with the tasks of replenishing stocks, their accounting and control.
In 1937, the Council of Labor and Defense was abolished, the Reserves Committee was transformed into the State Reserves Directorate under the Council of People's Commissars of the USSR, the departments and inspections of reserves from the NKVD system were transferred directly to the State Reserves Directorate.
Starting from 1939, products and materials for the production of weapons, as well as medical and sanitary property, began to be pawned. Tables for equipping medical equipment were developed special formations. Expendable medical property ( medicines, dressings) for evacuation hospitals was designed for a three-month need, and the complex and expensive equipment used in medical institutions in peacetime, was assigned to special formations for the mobilization period.
In the early years of the Great Patriotic War huge losses raw materials, materials, food were replenished mainly at the expense of state reserves. The state reserve ensured the uninterrupted supply of the front and industry with everything necessary. Despite the most difficult food situation in the country, by the end of the war, it was possible not only to restore the spent reserves, but also to increase them. The volume of state reserves for bread and canned meat increased by 1.8 times. At the expense of state reserves, humanitarian assistance was provided to the residents of Vienna and other liberated European cities.
For post-war period operation of the system of state reserves are characterized by repeated structural transformations authorities and storage bases. During the period from 1946 to 1960, the central bodies changed their name four times, the system was divided into parallel structures twice and merged twice.
The state of the system of state reserves in the 1980s was significantly affected by the stagnation in the country's economy, the decline in agricultural production, and the beginning of deep social and economic transformations.
Since December 1990, a new structure has been organized in the system of state reserves - the Department of Material Resources for Emergency Situations. Stocks of material resources for emergency situations are used in the elimination of emergency situations on a nationwide scale.
In 1991-1992 - in connection with the collapse of the USSR, there was a division unified system state reserves of the USSR and the formation of a system of state reserves of the Russian Federation.
An important point in the modern history of state reserves was the introduction at the end of 1994 of the federal law "On the state material reserve".
In 2004, the State Committee for Reserves was renamed the Federal Agency for State Reserves (Rosrezerv) and it became subordinate to the Ministry economic development and trade in Russia.
In recent years, the reserve has been used in many operations to eliminate the consequences of emergencies in the Russian Federation, and also ensured the prompt provision of humanitarian assistance to many foreign countries.
When asked by journalists how long the country's strategic reserves would last, A.A. Grigoriev, the head of the Federal Reserve, replied: "for 90 days from the date of the complete cessation of supply." It is difficult to judge how accurate these data are - after all, any information about the volumes state reserve are a strict state secret.
15th century
Creation in Russia of material reserves for a targeted national purpose
During the reign of Ivan III (1462-1505), national material reserves were created, primarily for defense purposes. For the first time in Russian history, a list and norms for the accumulation of stocks were established, as well as the procedure for maintaining their qualitative and quantitative safety: “to create stocks so that it would be possible to withstand a siege for three years and annually refresh one third.” By order of Ivan III, permanent government institutions were founded, later called orders. One of these orders, called Zhitny, was engaged in the procurement and storage of grain reserves. In order to mitigate the disastrous consequences of frequent crop failures, stores were established in all cities of the Grand Duchy to store grain supplies.
XVI-XVII centuries.
Establishment of special monetary and grain orders for the collection of food supplies for military purposes
The formation of a unified Russian state with central administrative apparatus and with a single army put forward the task of creating a centralized supply system for the troops and increasing state stocks of food and weapons.
From the end XVI in. the storage and distribution of the state grain of the army was carried out by the grain yards created in all cities - local government agencies in the Zhitny order system. Strict accounting was kept of state grain reserves, they were inviolable and could only be spent on orders from the capital.
Government acts of this time contain numerous instructions on how to maintain food supplies. In the "Mandate memory of the storage of grain stocks", sent to 1629 the year of the tsar and the Grand Duke of All Russia, Mikhail Fedorovich Romanov, to the Oskol governor Danila Yablochkov, it is said: “And to keep the granaries and grain reserves great, so that the granaries are covered, and in the granaries our grain reserves have not deteriorated in any way, and there are no losses in grain reserves alone did not have".
1700-1725
Creation of the Provisional Order - central authority management of state food reserves, which completed the construction of a system of state reserves in Russia
The reign of Peter I entered the history of the Russian state as an era of large-scale transformations. The emergence of a unified system of state reserves also dates back to this time, covering not only food, but later also reserves for the emerging industry.
18th of Febuary1700 G. The Provisional Order was established, the duty of which was to create state food supplies for the army. This made it possible to introduce conscription and create regular army, which was fully supported by the state.
By the end of the reign of Peter I was developed and formulated in principle new approach to solve the problem of providing the population with food - to direct the efforts of the authorities not to combat the consequences of the crisis, but to prevent manifestations of "people's need". AT 1723 year Peter I ordered to create special unit Chamber College, which was supposed to control the food situation in the country. However, the idea of creating state reserves for the population was not fully realized either under Peter I or under his successors, although it was repeatedly returned to both in the 18th and 19th centuries.
1797-1839
Publication of a set of government regulations and laws governing the creation of permanent stocks to supply the army and civilian population
First legislative act Paul I, concerning the management of state reserves, became the "Institution of imperial family» 1797 of the year, which provided for the creation of spare stores in the settlements of specific peasants "to prevent a shortage that could happen from a shortage of bread." AT 1799 In the year Paul I ordered the creation of spare bread shops also in state-owned and owner's villages.
At the beginning of the reign of Alexander I, a reform of the system of central government agencies. As part of the 1802 year of the Ministry military ground forces included all the institutions responsible for supplying and creating stocks for the army: the Provision, Commissariat, Artillery and Engineering Expeditions.
Within the Ministry of the Interior in 1802 The First Expedition began its work in 1991, the functions of which included providing the tax-paying population with bread in lean years. The food department in each province was entrusted to the People's Food Commission. With 1822 the provinces are given the right to choose their own means of combating crop failure - to create money capital or reserves in grain. As a result, money capital was established in 12 provinces, and spare shops with bread were established in 40. However, the measures taken did not save the population from starvation in 1833 year.
AT 1834 In the year under Nicholas I, the “Regulations on reserves for food allowances” were issued, in which it was again ordered to introduce reserve bread shops in all provinces and at the same time create food money capital.
AT 1838-1839 gg. Nicholas I issued a “Code of Military Decrees”, which entrusted the Provisional Department with supplying the army with food, creating food supplies, building spare stores, as well as collecting information about the harvest and prices for bread.
1864-1917
State stocks in the second halfXIXcentury and on the eve of the revolution of 1917
Russia's defeat in the Crimean War 1853-1856 gg. marked the beginning military reform 1860s. AT 1864 The Main Quartermaster Directorate of the Ministry of War was created in 1997, which was in charge of supplying the army, including food supplies. Stocks were divided into three groups: economic (stocks for the current supply of the army), serfs (to provide food for garrisons in case of war) and inviolable (to ensure the supply of troops on initial stage wars).
AT 1870 In 1993, the factory of the St. Petersburg entrepreneur Aziber produced the first samples of tin canned meat that could withstand long-term storage. AT 1875 In 1999, the Main Quartermaster's Office decided to put canned food in storage to meet the needs of the army.
After the war between Russia and Turkey 1877-1878 gg. attempts were made to accumulate stocks of food and fodder in quantities sufficient for the period of mobilization and concentration of troops at the initial stage of the war. However, such stocks were created only in areas along the western borders, the situation with stocks in the Far East remained especially difficult.
War with Japan 1903-1905 gg. showed that Russian army was defeated not only because of the lack of military equipment, but also clothing, shoes, food. The need to create significant food supplies in all border areas became obvious.
Since the beginning of the war 1914 For years, food difficulties were growing every day, and the threat of starvation hung over the army and the population. AT 1915 In the same year, the commanders of the military districts received the right to prohibit the export of foodstuffs necessary for the army from the subordinate provinces, to set prices for products at their own discretion and to requisition them if they refuse to sell voluntarily. In an attempt to solve the problem, the government centrally in 1914-1917 gg. procured 1340 million poods of grain. However, the supply of food to the civilian population remained insufficient, and the government was forced to transfer food to the population from army stocks.
29th of November 1916 The Minister of Agriculture signed a decree on the implementation of a forced surplus appraisal, which was never implemented. the day before February Revolution 1917 There were no food supplies at the disposal of the government for a year.
1927
Formation of the state grain fund
AT 1925-1926 gg. in the Soviet state, work begins to restore food supplies lost during the years of revolutions and civil war. AT 1926 In the same year, the foundation was laid for the creation of a reserve state fund of grain, at first in the amount of 50 million poods. AT 1927 the stock of grain reached 1.6 million tons. At the same time, a mobilization fund for wheat, oats, and cereals was formed in the People's Commissariat for Foreign and Domestic Trade.
AT 1927-1928 gg. in accordance with the new economic and political setting, the task of the coming years was determined: the formation of budgetary, currency, grain, commodity, raw materials and fuel reserves necessary both for economic maneuvering and for ensuring the country's defense capability.
1931
Establishment of the Committee of Reserves under the Council of Labor and Defense
Decree of the Council of People's Commissars of the USSR dated17 October1931 A specialized body was created that combined the main functions of managing state reserves - the Committee of Reserves under the Council of Labor and Defense (the Committee of Reserves). All mobilization stocks that were in various institutions and enterprises, as well as the mobilization and state grain funds, previously under the control of the People's Commissariat for Supply, were transferred to the jurisdiction of the Committee of Reserves. The Committee of Reserves, departments and inspections under the authorized NKVD in the field were entrusted with accounting for reserves and monitoring their spending strictly within the plan approved by the government.
AT 1931 In 2009, the nomenclature of reserves for strategic materials of domestic production was approved from 11 items, for imported goods - from 68.
Stocks of the state reserve were used to fight hunger 1932-1933 gg.
1937
Formation of territorial management bodies of state reserves - territorial administrations and inspections
AT 1937 year, the Committee of Reserves under the Council of Labor and Defense was transformed, while maintaining all its functions, into the Department of State Reserves under the Council People's Commissars THE USSR.
Since November 1937 Departments and inspections of reserves from the NKVD system were transferred to the direct jurisdiction of the State Reserves Department. 16 departments and 19 inspections were organized throughout the country.
1938
Creation of scientific and educational base of the system of state reserves
AT 1938 a polytechnic school was opened in Torzhok - The educational center training of specialists for work in the system of state reserves.
AT 1939 In 1999, the Central Research Laboratory began to work as part of the State Reserves Administration, on the basis of which the Research Institute for Storage Problems was created. Thus, the system of state reserves received science Center to develop technologies for long-term storage of goods and materials.
1939-1940
State Reserve on the eve of the Great Patriotic War
AT 1939 16 territorial administrations with a total number of 1,500 people are already included in the system of state reserves of the USSR. Each territorial administration manages from 2 to 10 bases and thousands of custody points. During this period, the construction of the first specialized tank farms began in the system of state reserves.
The total value of state material reserves for pre-war year increased by 1.9 times, the range of goods stored for storage was significantly expanded. January 1st 1941 d. in the state reserve there were 5876 million tons of bread; 42.9 thousand tons of meat; 108.5 thousand conditional cans of canned meat; 310 thousand tons of sugar; 3.0 thousand tons of natural rubber; 1583.7 thousand tons of oil products; 501.2 thousand tons of crude oil; about 30 types of metals, 20 types of cable products and other strategic materials. The mobilization stocks of the industry increased by almost 60%, but even this was not enough. The government planned to send to the reserve raw materials, materials and goods in the amount of 6.3% of the country's total national income. These missions were not completed due to the attack Nazi Germany on the USSR.
1941-1945
State Reserve during the Great Patriotic War
From June 22 1941 d. in the central office of the Department of Material Reserves, in all territorial departments and bases of the system of state reserves, round the clock work. The system was tasked with providing reserves to ensure mobilization deployment Red Army and Navy, unbooking mobilization reserves at enterprises for the transition to the production of defense products, evacuation of stocks from threatened territories to the eastern regions of the country.
In connection with the redeployment of state reserves to the eastern regions of the country, new bases were built in the regions of the Volga, the Urals, Siberia, Kazakhstan and Central Asia. In May 1942 In 1999, the State Defense Committee decided to build oil depots for the state reserve, according to which, during the war years, the first phases of six oil depots were put into operation.
During the war years, about 20 million tons of bread, about 3 million tons of food products, about 2 million tons of metals, 16 million tons of coal, 9 million tons of oil products, 6 million cubic meters of timber were released from the state reserve for the needs of the army and the economy. A significant part of the products and materials supplied by the Allied powers under Lend-Lease also passed through the bases of the state reserve, from where they were distributed to the army and defense industry.
By May 1945 the number of territorial departments was brought up to 40, territorial inspections - up to 11. Total population employees of territorial departments amounted to 2246 people.
The volume of state reserves during the war years not only did not decrease, but as a result of the enormous strain of forces and the austerity of resources, they almost doubled in some types.
1946-1948
Post-war recovery
plan post-war reconstruction the national economy, a significant increase in state reserves was envisaged. There was not a single branch of the national economy that would not have been allocated resources from the state reserve. At the same time, work was underway to restore the destroyed and build new bases. In a short time, unique elevator and storage facilities, large food bases and the first refrigerators were built.
The system was assigned the most important task- ensure the abolition of the card supply system. At the end 1947 years, several teams were formed in the central office, which went to the regions to ensure the simultaneous release of accumulated stocks for trade throughout the country.
1st of January 1948 The government abolished the card system. Only from that day on, the state reserve system switched from wartime to peaceful work.
1960-1991
Peacetime State Reserve
1960 The 1990s became a time of rapid development and profound transformations in the system of state reserves. The range of materials placed in the state reserve, especially metals and their compounds, has significantly increased, many goods have appeared organic chemistry, fuel materials.
With 1965 2010, permanent international cooperation was established with the bodies of the CMEA member countries in charge of the storage of state material reserves.
To 1970 In 2007, the total volume of food storage tanks increased by 144% compared to the level of 1959, in particular, refrigeration tanks - by 262%, reservoirs - by 380%, heated storage - by 698%.
AT 1972 In 1999, an information computing center was created in the system of state reserves.
Employees of the state reserve took part in the elimination of the consequences of earthquakes in Tashkent ( 1967 year), Spitak ( 1988 year). AT 1986 thousand tons of lead for the construction of a sarcophagus over the power unit of the Chernobyl nuclear power plant in as soon as possible were shipped from special storage facilities of the state reserve. From the end 1990 2009, work began on the creation of a special fund of goods and materials in the system of the state reserve, designed to take priority measures in the aftermath of emergency situations and the provision of humanitarian assistance.
1991-1994
The division of the system of state reserves of the USSR and the creation of the state reserve of Russia
In connection with the proclamation by the Union Republics of the USSR of their sovereignty and independence, the Committee on State Reserves under the Cabinet of Ministers of the USSR November 23 1991 Mr.. issued an order to establish a liquidation commission. She was instructed to transfer the objects of the system of state reserves and material values located on the territories of the former Soviet republics to the jurisdiction of the governments of sovereign states. By December 15 1991 year, the transfer of fixed assets and reserves was completed.
Decree of the President of the RSFSR of November 25 1991 The Committee on State Reserves under the Government of the RSFSR was formed.
AT 1990 1990s, the system of state reserves made a significant contribution to maintaining socio-political stability: up to 50 percent of the monthly food consumption in some regions was provided by the state reserve. As a result, over the years of perestroika, state reserves in terms of stocks of food products decreased by 2.5-3 times for meat products, more than 3 times for vegetable oil, and 4.5 times for sugar.
AT 1990 1990s, by order of the government, non-ferrous metals, fuel, rare earth elements were released from the state and mobilization reserves, food products were purchased with the proceeds from the sale.
December 29th 1994 Federal Law No. 79-FZ “On the State Material Reserve” was adopted, which established the general principles for the formation, storage and use of state material reserve stocks.
2003 - today
Strategic reserve of the state
AT 2003 In 1999, financing of expenses for the maintenance of the state reserve system was established at the expense of the federal budget. Earlier in the period from 1992 on 2002 year, the federal budget did not provide funding for the state reserve. Stocks, with the inevitable costs of their refreshment and maintenance of fixed assets, were reduced, but the state reserve was largely preserved.
In March 2004 of the year by Decree of the President of the Russian Federation Russian agency on state reserves was transformed into the Federal Agency for State Reserves (Rosrezerv) and transferred to the Ministry of Economic Development and Trade, which is entrusted with the functions of developing public policy and legal regulation in the field of the state material reserve.
At the end 2004 In the wake of integration processes in the CIS space, on the initiative of the Federal Reserve Agency, an Advisory Council of Heads of State (Executive) Power Governing Bodies that manage state material reserves in the CIS member states was created.
The state reserve system ensures the supply of the necessary goods and materials for urgent work to eliminate the consequences of natural disasters and man-made disasters on the territory of the Russian Federation. Over the past 10 years, 82 actions to provide humanitarian assistance to 40 states have been carried out at the expense of the resources of the state material reserve.
December 28th 2010 d. amendments to the Federal Law “On the State Material Reserve” were adopted, significantly expanding the powers of the Federal Reserve. The changes are aimed at improving the norms governing the operation of the state material reserve system and bringing them into line with the new economic conditions and the norms of modern legislation.
November 23 2016 of the year by the President of the Russian Federation V.V. Putin signed Decree No. 620 on the transfer of management of the activities of the Federal Agency for State Reserves to the Government of the Russian Federation. By the same decree, Rosrezerv transferred the functions of developing state policy and legal regulation in the field of managing the state material reserve, which were previously assigned to the Ministry of Economic Development of the Russian Federation.
Budget- this is a specific detailed plan for the collection and use of resources by economic agents for a certain period.
The state budget- a document describing the income and expenses of a particular state, as a rule, for a year (from January 1 to December 31).
Functions of the state budget:
Regulates the cash flows of the state, strengthens ties between the center and the subjects of the federation
Legally controls the actions of the government
Carries information about the intentions of the government to participants in economic activity
Defines the parameters of economic policy and sets the framework for possible government action
In view of the special importance of the state budget for all spheres of economic life, its preparation, approval and implementation take place at the level of laws. At the same time, the state budget itself is a law.
Almost every economic institution (enterprise, firm, branch of the economy, bank, economic and financial funds, etc.) has a plan for collecting income and using expenses. All socio-political institutions (government organizations, political parties, etc.) also have budgets.
The state budget serves as a prerequisite and financial basis for the functioning of the state and the implementation by it of those functions that society has authorized it to perform. With the help of the budget, issues of financial regulation at the macro level and on the scale of the entire economy are solved. Economic importance the budget lies in the fact that it forms a significant part of the final demand (due to its funds, most of the income from the population is formed, large volumes of products are purchased, and state reserves are created). Significant financial flows pass through the budget, it directly affects the formation of important economic indicators (Fig. 27):
State budget revenues are the final stage of cash flows coming from the real sector and other large areas of financial relations, and state budget expenditures are the starting point for the movement of state resources to the needs outlined by the state and society (Fig. 28).
Rice. 27. The impact of the state budget on the main economic indicators:
Balanced budget- a budget in which the ratios of income and expenses are equal.
If revenues and expenditures in the budget differ, then the budget deficit or surplus.
budget deficit is the amount by which government spending exceeds its revenue.
A budget surplus is the amount by which government revenues exceed its spending. Surplus occurs quite rarely, most often there is a budget deficit. That is, for the implementation of all expenses, it is necessary to find additional funds. These funds come from sources of financing the budget deficit.
Sources of financing the budget deficit
release and sale valuable papers (bonds and bills)
budget loans received from budgets of other levels
use of central bank funds
sale of securities on the global financial market
loans from foreign banks and international financial organizations
foreign government loans
Domestic funding:
External funding:
Together, domestic and external funding make up total funding.
Rice. 28. The main directions of income and expenditure of the state budget
Formation of budget revenues
The formation of budget revenues is carried out in accordance with the budget and tax legislation of the Russian Federation.
Monetary funds are considered to have been received in the budget revenue from the moment the credit institution completes the operation to credit them to the account of the body executing the budget.
Budget revenues are formed at the expense of tax and non-tax types of income. In addition, the balance of funds at the end of the previous year is credited to the budget revenues of the current year.
tax revenue constitute federal, regional and local taxes and fees provided for by tax legislation, as well as penalties and fines.
Non-tax income are:
income from the use of state or municipal property;
income from the sale of state or municipal property;
income from paid services provided by public authorities and local self-government;
fines, compensation;
revenues received from the budgets of other levels of the budget system in the form of financial assistance and budget loans.
Income from the use of state or municipal property includes:
rent for the temporary use of property in state or municipal ownership;
interest on balances budget funds on accounts with credit institutions;
income in the form of profit attributable to shares in the authorized capital of business entities, or dividends on shares owned by the Russian Federation, constituent entities of the Federation or municipalities.
In addition, budget revenues are divided into own and regulatory.
To own income budgets include revenues fixed on a permanent basis in whole or in part for the corresponding budgets. They can be both tax and non-tax.
To regulatory revenue budgets include federal and regional taxes, according to which the norms of deductions to the budgets of the subjects of the Federation or local budgets for the next financial year are established. These norms are determined by the law on the budget of the level of the budgetary system that transfers regulatory revenues.
Tax revenues of the budgets of the subjects of the Russian Federation must be at least 50% of the total revenues of the consolidated budget of the Russian Federation.
Implementation of budget expenditures
Expenses of budgets of all levels are based on uniform methodological principles and standards of minimum budgetary security for the provision of public services. These standards are set by the government.
Expenses of budgets of all levels are divided into current and capital.
Capital expenditure- is the cost of innovation and investment activities. They include expenses for: investments in accordance with the approved investment program; funds provided as budget loans to legal entities; expenses for the overhaul of state-owned objects; costs associated with expanded reproduction.
Capital expenditures make up the so-called development budget. The procedure for its formation is determined by federal law.
Current expenses budgets - expenses that ensure the functioning of public authorities, local governments and budgetary institutions.
Budget expenditures are carried out in the following forms:
appropriations for the maintenance of budgetary institutions;
funds to pay for goods, works and services under state or municipal contracts;
transfers to the population;
budget loans;
subventions and subsidies;
investments in the authorized capital of existing or newly created legal entities;
loans to foreign countries;
funds to service and repay debt obligations.
The recipients of budgetary funds are budgetary institutions. Credits at the expense of budgetary funds can be provided to legal entities on the basis of laws on budgets.
State budget revenue system
The concept and types of government revenues
State revenues are part of the country's national income, which is circulated in the process of its distribution through various types of cash receipts into the ownership and disposal of the state in order to create a financial base for fulfilling its tasks of implementing socio-economic policy, ensuring the country's defense and security.
Types of government revenue
According to Art. 41 of the RF BC, budget revenues are formed from tax and non-tax types of income, as well as from gratuitous transfers.
The balance of funds at the end of the previous year shall be credited to the budget revenues of the current year.
Tax revenues include federal, regional and local taxes and fees provided for by the tax legislation of the Russian Federation, as well as penalties and fines.
According to Art. 49 of the Budget Code of the Russian Federation, the federal budget's own tax revenues are credited to the federal budget, with the exception of tax revenues transferred in the form of regulatory revenues to the budgets of other levels of the budget system of the Russian Federation. The federal budget receives its own non-tax revenues in full. In the process of executing the federal budget, its revenues may receive funds for mutual settlements from the budgets of the constituent entities of the Russian Federation, and other gratuitous transfers. The balance of funds at the end of the previous year shall be credited to federal budget revenues.
According to Art. 55 of the RF BC, the revenues of the budgets of the constituent entities of the Russian Federation are formed at the expense of their own and regulatory tax revenues, with the exception of revenues transferred in the order of regulation to local budgets.
According to Art. 60 of the RF BC, local budget revenues are formed from their own revenues and revenues from deductions from federal and regional regulatory taxes and fees. Local budgets receive full income from the sale and use of municipal property; income from paid services provided by local governments by budgetary institutions under the jurisdiction of local governments and other income in accordance with paragraph 4 of Art. 60 BK RF.
Revenue part of the state budget consists of three main parts:
taxes
non-tax revenues
income of target budget funds
Non-tax income includes income:
from the use of property that is in state or municipal ownership;
from the sale or other paid alienation of property in state and municipal ownership;
from paid services provided by the relevant public authorities, local governments, as well as budgetary institutions under the jurisdiction of respectively federal bodies executive branch, bodies executive power subjects of the Russian Federation, local governments; funds received as a result of the application of measures of civil, administrative and criminal liability, including fines, confiscations, compensations, as well as funds received in compensation for harm caused to the Russian Federation, constituent entities of the Russian Federation, municipalities, and other amounts of compulsory withdrawal;
in the form of financial assistance and budget loans received from the budgets of other levels of the budget system of the Russian Federation;
other non-tax income.
The system of tax payments to the state budget includes: direct taxes and indirect taxes.
In the structure of state budget revenues, the largest specific gravity occupied by tax revenues (Fig. 30):
Rice. 30. Structure of state budget revenues by sources
Formation of state budget revenues
Tax revenues are divided into two groups: direct and indirect taxes.
Indirect taxes- the main part of the tax revenues of the state budget (these are taxes on the consumer). They consist of VAT, excises and customs duties and fees. They influence the price level (included in the price) and the structure of consumption.
Direct taxes- These are taxes levied directly at the source of their formation. Direct taxes include: income tax; personal income tax; taxes on total income.
To indirect taxes, accounting for up to 70-90% of all tax revenues to the state budget, include: value added tax (VAT); excises ; customs duties and fees. At the same time, VAT is important in this group (up to 40% in the group of indirect taxes). Excises are a federal (state in a unitary state) tax that is levied on a small group of goods, the main feature of which is high profitability (oil, natural gas, cars, motor gasoline, ethyl alcohol and alcoholic beverages, tobacco and tobacco products). Customs payments, duties and fees are paid only to the state budget.
Direct taxes are charged to the state (federal), regional and local budgets. It depends on the territorial location of the enterprise and on its scale (profit tax). Direct taxes, in addition to income tax, also include income taxes on individuals (citizens). Its rates are different in different countries and are charged on a progressive scale depending on the taxable base (income): from 6-7 to 45%. Income tax is also levied on a progressive scale, its value - from 12-15 to 35%. Direct taxes are the second component of all budget revenues. In other words, the revenue base of the state budget depends mainly on taxes. The assignment of tax to one or another level of the state budget is carried out in accordance with the current national legislation.
Taxes are divided into federal, state and local
To federal taxes include: income tax, personal income tax, VAT, excises, customs duties and fees. Taxes and fees that are obligatory for payment in the federal territories of the state are recognized as regional. These are corporate property tax, sales tax, regional license fees, etc.
Local recognized taxes and fees put into effect by legislative acts of local self-government bodies. Special attention deserves VAT, an indirect tax, which occupies a leading place in the revenue side of the state budget. The value added tax is higher, the higher the degree processing goods, i.e. additional value added to the original cost of the goods. The VAT collection mechanism can be illustrated by the example of VAT collection on woodworking and furniture industry products (Table 2):
State Budget Expenditure System
Through state budget expenditures the state implements its functions of influencing the economic and social development and condition societies.
The spending of state budget funds is carried out in the directions and in the amounts determined by the federal law, laws and other regulatory legal acts of the subjects of state power. State budget expenditures can be classified according to different featured, the most important of which is financing the state of their functions: economic, social, defense etc.
The following expenses are financed from the federal budget:
national defense;
science funding;
financing of the real sector;
formation of state reserves;
service and repayment of public debt (internal and external);
regulation of the financial potential of the subjects of the state (federal or unitary).
The expenses financed jointly from the state budget, federal and municipal budgets include:
state support for industries (construction, agriculture, transport, communications);
ensuring law enforcement activities;
ensuring fire safety;
science and social and cultural events.
The basic principle of delimiting expenditures between budgets is their adequacy to the powers assigned to the respective level of government.
Budget expenditures are also divided according to the principle of their participation in the process of expanded reproduction.
According to the principle of participation in the process of expanded reproduction, budget expenditures are divided into current and capital expenditure.
Current expenses- This:
current spending on defense, science, social sphere;
separate compensation expenses by sectors of the economy.
Capital expenditures are divided into:
New construction;
reconstruction of important objects of state and municipal property.
Among priority state budget expenditures are:
social spending;
military spending;
education and healthcare.
State reserve - these are the stocks of raw materials and materials, fuel, grain and other food products, certain types of machinery and equipment, created and systematically replenished by the state, necessary for the smooth functioning of the economy, for the needs of defense, elimination of the consequences of natural disasters and meeting other needs of the state and society.
Purpose. The state reserve is intended for:
Ensuring the mobilization needs of the Russian Federation;
Ensuring urgent work during the elimination of the consequences of emergency situations;
Providing state support to various sectors of the national economy, organizations, constituent entities of the Russian Federation in order to stabilize the economy in case of temporary disruptions in the supply of the most important types of raw materials and fuel and energy resources, food, in the event of imbalances between supply and demand in the domestic market;
Providing humanitarian assistance;
Providing regulatory impact on the market.
The formation, storage and maintenance of state reserve stocks is provided federal agency for state reserves (Rosrezerv) managing the state reserve, its territorial departments and organizations that form unified system of the state reserve of the Russian Federation(hereinafter referred to as the state reserve system). The structure of the state reserve system and the procedure for managing the state reserve are determined by the Government of the Russian Federation.
Legislative and legal regulation of work with the state and material reserve:
General principles formation, placement, storage, use, replenishment and refreshment of stocks of material assets is regulated by the Federal Law of December 29, 1994 No. 79-ФЗ “On the State Material Reserve”.
Story:
1. In Russia, public reserves appeared in the 9th century, when tribal community the peasants were replaced by the neighboring one.
2. The growth in stocks has necessitated the storage of food stocks in canned form in banks. Along with canned meat, they began to produce dried vegetables, and later canned meat and vegetables. In 1907 it was approved "Instructions for monitoring the manufacture, capping and acceptance of canned tomato cans entering the emergency stocks" and set a one-year shelf life.
3. In connection with the expansion of the range of goods and materials put into the reserve and the increased volumes of accumulation, the decision of the Council of People's Commissars of the USSR dated October 17, 1931 The Committee of Reserves under the Council of Labor and Defense (the Committee of Reserves) was formed. This day is considered the date of birth of the system of state reserves in the USSR.
4. At the end of 1939, the Office of State Reserves began work on the preparation Regulations on state reserves- the first fundamental document on the principles for the formation in the USSR of a unified system of state material reserves, placement, storage, use, replenishment and refreshment of state reserves, the structure of the system of state reserves, which in general terms has been preserved to this day.
5. To prepare the country for possible natural disasters, accidents and catastrophes, the Council of Ministers of the USSR decides on the formation of a fund of material resources as part of the state reserve to eliminate the consequences of emergency situations. Since December 1990, a new structure has been organized in the system of state reserves - Office of Material Resources for Emergencies.
6. The decisive moment in the modern history of state reserves was the preparation and introduction at the end of 1994 of the federal Law " On the state material reserve. The law established that the state reserve is a special federal reserve of material assets intended to meet the mobilization needs of Russia, urgent work in the aftermath of emergencies, the provision of humanitarian assistance and state support to enterprises, organizations and constituent entities of the Russian Federation, and the provision of regulatory influence on the market. The issue of privatization has been brought to a close: the state reserve, as well as buildings, structures, land plots on which they are located, subsoil plots that are used to store reserves, regardless of location, are federal property and are not subject to privatization. In 1997, the Main Audit Office under the President of the Russian Federation carried out a lengthy and comprehensive audit of the state reserve system with the involvement of the bodies of the Navy, the FSB, and the prosecutor's office. It was noted that the system of state reserves in the new economic conditions works stably and has taken its place in the state structure.
Question 16
The structure of the system of mobilization reserve of medical and sanitary property. The order of development of the nomenclature and volumes of accumulation of material assets.
The structure of the mobilization reserve system for medical and sanitary property(is an integral part state reserve):
federal executive authorities (Ministry of Health and Social Development of Russia, Ministry of Defense of Russia, Ministry of Transport of Russia, Administration of the President of the Russian Federation);
Institutions and organizations that are in the field of activity (undertaking) of the federal executive authorities: federal state healthcare institutions and federal state institutions of science (Rospotrebnadzor), the medical center of mobilization reserves "Reserve" (Roszdrav), enterprises for the production of medical immunobiological preparations of Roszdrav, central medical warehouses of the Main Military Medical Directorate of the Ministry of Defense of Russia, medical warehouses of the Ministry of Transport of Russia, administration of the President of the Russian Federation and military districts (fleets), and at the level of constituent entities of the Russian Federation - medical centers of mobilization reserves "Reserve" with warehouses subordinate to them.
The procedure for developing the nomenclature and volumes of accumulation of material assets .
It is carried out in the process of forming a mobilization plan for the economy of the Russian Federation.
Federal executive authorities (Developers of the mobilization plan for the economy of the Russian Federation) within 6 months after the approval of the mobilization plan for the economy of the Russian Federation, develop and, after agreement with the Ministry of Economic Development of Russia and the Federal Reserve Agency, approve by their orders the nomenclature and volumes of accumulation of material assets in the mobilization reserve.
Question 17
Operations with material assets of the mobilization reserve of medical and sanitary property. General provisions for the storage of medical equipment and property, storage of medical and sanitary property, classification.
