The state budget of the Russian Federation for the year description. Analysis of revenues and expenditures of the budget of the Russian Federation

The magazine "Budget" has collected information on revenues, expenditures and deficits of the budgets of the regions provided for by the laws on the budgets of the subjects of the Russian Federation for 2016. The data is presented in a pivot table.

The full version of the table (including a number of additional indicators) is available in the February issue of the Budget magazine

The vast majority of subjects of the Russian Federation provided for a deficit in their budgets for 2016. At the same time, 63 of them have a deficit that does not exceed 10% of expenditures. The budgets of only four regions were drawn up with a surplus.

To compile the table, the data provided in the regional laws on the budget for 2016, as well as information from official reports of the authorities legislature subjects of the Russian Federation. Data on the population of the constituent entities of the Russian Federation are provided by Rosstat.

Data on revenues, expenditures and surpluses/deficits of the regions are rounded to the nearest tens of millions of rubles (in some cases, up to hundreds of millions). The display error is 10 million. A positive value in the column "Ratio of surplus/deficit to planned expenditures, %" means a surplus, and a negative value means a deficit. The indicators of the consolidated budgets of the regions are not taken into account.

This year, only four regions drew up the main financial documents with a planned surplus. These are the Vologda Region (a surplus of 4 billion rubles, the ratio to planned expenditures is 8.71%), the Volgograd Region (4.3 billion rubles, 6.06%), the Chukotka Autonomous Okrug (1.1 billion rubles, 4.78%), the Krasnodar Territory (0.8 billion, 0.41%).

Eight regions have planned budgets with a zero deficit: the republics of Dagestan and Karachay-Cherkessia, Saratov, Penza, Ryazan, Astrakhan, Smolensk and Novgorod regions. 20 regions drew up budgets with a deficit, but with a ratio to expenditures below 5%. Moscow belongs to this group. The ratio of the deficit of the capital's treasury to expenses is planned at the level of 2.91%. 40 regions allowed the excess of expenses over income by more than 5%, but less than 10%.

The federal city of Sevastopol planned the most significant deficit (deficit-to-expenditure ratio - 30.74%). The planned expenses of the city are 24.4 billion rubles with revenues of 16.9 billion (the difference is 7.5 billion). In the Republic of Crimea, the ratio of the planned budget deficit to expenditures is 22.26%. With revenues of 67.4 billion rubles and expenses of 86.7 billion, it is 19.3 billion.

A deficit of more than 10% of expenditures was made by another 14 regions. These are the Chechen Republic (5.87 billion rubles, ratio to expenses - 9.11%), the Republic of Karelia (2.5 billion, 9.29%), the Tambov region (3.61 billion, 9.33%), the Magadan region (2.6 billion, 9.45%), the Ivanovo region (3 billion, 10.56%), the city of St. Petersburg (58.6 billion, 11.2%), the Komi Republic (8.15 billion , 12.1%), Khanty-Mansi Autonomous Okrug (25.8 billion, 12.77%), Khabarovsk Territory (10 billion, 12.8%), Sakhalin region(16.6 billion, 12.84%), Yamalo-Nenets Autonomous Okrug (16.3 billion, 12.88%), Tyumen Region (15.9 billion, 13.7%), Nenets Autonomous Okrug (3.07 billion, 16.47%).

For reference, the ranking shows budget revenues and expenditures per capita in 2016. The absolute leader was the Chukotka Autonomous Okrug, where the budget spending per capita planned for 2016 exceeded 455,000 rubles. In second place is the Nenets Autonomous Okrug with an indicator of 429 thousand rubles. Also significant budget expenditures per capita are Kaliningrad region (114 thousand), Kamchatka region (187 thousand), Moscow (135 thousand), Yakutia (180 thousand), Altai Republic (338 thousand).

Adopted by the State Duma on December 4, 2015
Approved by the Federation Council on December 9, 2015

Article 1. Main characteristics federal budget for 2016

Approve the main characteristics of the federal budget for 2016, determined on the basis of the projected volume of gross domestic product in the amount of 78,673.0 billion rubles and an inflation rate not exceeding 6.4 percent (December 2016 to December 2015):
1) the projected total volume of federal budget revenues in the amount of 13,738,468,671.8 thousand rubles;
2) the total volume of federal budget expenditures in the amount of 16,098,658,671.8 thousand rubles;
3) the standard value of the Reserve Fund in the amount of 5,507,110,000.0 thousand rubles;
4) the upper limit of the state domestic debt Russian Federation as of January 1, 2017 in the amount of 8,817,760,927.5 thousand rubles;
5) upper limit of the state external debt Russian Federation as of January 1, 2017 in the amount of USD 55.1 billion, or EUR 50.1 billion;
6) federal budget deficit in the amount of 2,360,190,000.0 thousand rubles.

Article 2

1. In accordance with paragraph 2 of Article 184 1 of the Budget Code of the Russian Federation, approve the standards for the distribution of income between the budgets of the budget system of the Russian Federation for 2016 in accordance with Appendix 1 to this Federal Law.

2. Income from federal taxes, including taxes provided for by special tax regimes, and fees received from payers in the territory of the Nenets Autonomous Okrug, in 2016 shall be credited to the budget of the Arkhangelsk Region in accordance with the standards established by the Budget Code of the Russian Federation and this Federal Law, with the exception of income from federal taxes, including taxes provided for by special tax regimes, and fees credited to the budget of the Nenets Autonomous Okrug and according to the standards in accordance with Appendix 2 to this Federal Law.

3. Income from federal taxes, including taxes provided for by special tax regimes, and fees received from payers in the territories of the Khanty-Mansiysk Autonomous Okrug - Yugra and the Yamalo-Nenets Autonomous Okrug, in 2016 shall be credited respectively to the budgets of the Khanty-Mansiysk Autonomous Okrug - Yugra and the Yamalo-Nenets Autonomous Okrug in accordance with the established Budget Code of the Russian Federation and these Federal statutory standards, with the exception of tax revenues from corporate income tax credited to the budget of the Tyumen region according to the standard in accordance with Appendix 2 to this Federal Law.

4. Income from the payment in 2016 of excises on automobile and straight-run gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injector) engines produced in the territory of the Russian Federation, subject to transfer to the budgets of the constituent entities of the Russian Federation, is distributed according to the standards established by Appendix 3 to this Federal Law.

5. Establish that in 2016 the return of excise taxes on domestic stove fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced on the territory of the Russian Federation, paid before January 1, 2014, is carried out in accordance with the procedure established by the Ministry of Finance of the Russian Federation for the return of excise amounts, at the expense of the budgets of the constituent entities of the Russian Federation in accordance with the distribution standards established for 2016 in accordance with Appendix 4 to this Federal Law.

Article 3

1. Approve the list of chief administrators of federal budget revenues in accordance with Appendix 5 to this Federal Law.

2. Approve the list of chief administrators of sources of financing the federal budget deficit in accordance with Appendix 6 to this Federal Law.

3. Federal bodies of state power, federal state bodies, central bank of the Russian Federation, which are the chief administrators of federal budget revenues, in agreement with the Ministry of Finance of the Russian Federation, have the right to vest their territorial bodies, as well as state institutions subordinate to them, with separate powers of chief administrators of federal budget revenues by issuing legal acts.

Article 4

1. Determine that:

1) the refund of the tax amount subject to reimbursement in accordance with the Tax Code of the Russian Federation is reflected according to the budget revenue classification code provided for accounting for income from the specified tax (with the exception of the refund of excise taxes on household stove fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced on the territory of the Russian Federation, paid before January 1, 2014 , the return of which is reflected according to the classification code of budget revenues, provided for accounting for the return of income from the specified tax for 2013);
2) payment of interest accrued in case of violation of the deadlines for the return of the amounts of overpaid or overcharged tax (advance payment), fee, relevant penalties and fines, and interest accrued on the amount of excessively collected tax, fee, relevant penalties and fines, is subject to reflection according to the budget revenue classification code provided for accounting for income from the specified tax (advance payment), fee, relevant penalties and fines, using a separate subtype of income code;
3) payment of interest accrued in case of violation of the deadline for the return of amounts of excessively paid or excessively collected export customs duties, relevant penalties, customs fees, and interest accrued on the amounts of excessively paid or excessively collected export customs duties, relevant penalties, customs fees, shall be reflected according to the classification code of budget revenues provided for accounting for income from the said export customs duties, customs fees, using a separate subtype code of income;
4) payment of interest accrued in case of violation of the deadline for the return of amounts of overpaid or overcharged import customs duties, special, anti-dumping, countervailing duties, relevant penalties, and interest accrued on the amounts of overpaid or overcharged import customs duties, special, anti-dumping, countervailing duties, relevant penalties, is subject to reflection according to the classification code of budget revenues provided for accounting for amounts transferred to the federal budget after the distribution of import customs duties, special, anti-dumping, countervailing duties paid on the territory of the Russian Federation, using a separate income subtype code;
5) advance payments on account of future customs payments and cash deposits to secure the payment of customs payments received on accounts opened with the territorial bodies of the Federal Treasury, intended for recording receipts and their distribution among the budgets of the budgetary system of the Russian Federation, shall be credited in full to the income of the federal budget.

2. Establish that the fact of payment of mandatory payments in cases established by regulatory legal acts of the Russian Federation, a state (municipal) institution that, in accordance with the budgetary legislation of the Russian Federation, has a personal account opened with a territorial body of the Federal Treasury (a financial body of a constituent entity of the Russian Federation or a financial body of a municipal formation), is confirmed by a transfer order Money with a mark of the corresponding territorial body of the Federal Treasury
(financial authority of a constituent entity of the Russian Federation or financial authority of a municipality).

3. Establish that the amount of payment for services rendered by federal state institutions in accordance with their constituent documents is established by the federal executive body exercising the budgetary powers of the chief administrator of federal budget revenues, which is in charge of the relevant federal state institution.

Article 5

1. Establish that in 2016, in the cases provided for by this Federal Law, the territorial bodies of the Federal Treasury carry out treasury support for government contracts, agreements (agreements), as well as contracts, agreements, agreements concluded as part of their execution (hereinafter - government contracts(contracts, agreements, agreements), in order, established by the Government Russian Federation. In the case of treasury support for government contracts (contracts, agreements, agreements), the transfer from the federal budget of funds that are the source of financial support for these government contracts (contracts, agreements, agreements) is carried out to accounts opened for territorial bodies of the Federal Treasury in institutions of the Central Bank of the Russian Federation.

Operations for crediting and debiting funds on the accounts specified in paragraph two of this part shall be reflected on personal accounts opened legal entities receiving funds from the federal budget on the basis of state contracts, agreements (agreements), as well as from executors, co-executors and recipients of subsidies on the basis of contracts, agreements and agreements concluded as part of the execution of state contracts (contracts, agreements, agreements), in the territorial bodies of the Federal Treasury, in the manner established Federal Treasury.

Operations to write off the funds reflected in the personal accounts specified in paragraph three of this part shall be carried out within the amount necessary to pay the obligations for the expenses of legal entities arising from the said government contracts (contracts, agreements, agreements) subject to treasury support in accordance with this Federal Law, after the submission of documents confirming the occurrence of these obligations.

In the case of treasury support of state contracts (contracts, treaties, agreements), the territorial bodies of the Federal Treasury authorize operations in the manner established by the Ministry of Finance of the Russian Federation.

2. Establish that in 2016 treasury support is subject to:

1) contracts (agreements) on the provision of subsidies to legal entities (with the exception of subsidies to federal budgetary and autonomous institutions), including state corporations and the State Company "Russian car roads", and budget investments to legal entities in accordance with Article 80 of the Budget Code of the Russian Federation;
2) agreements on the provision of contributions to the authorized (share) capital of legal entities, the source of financial support for which is subsidies to state corporations and the State Company "Russian Highways" and budget investments specified in clause 1 of this part;
3) contracts (agreements) for the supply of goods, performance of work, provision of services concluded by legal entities receiving budget investments, legal entities receiving subsidies specified in paragraph 1 of this part, as well as legal entities, in the authorized (reserve) capital of which contributions are provided, specified in paragraph 2 of this part, with legal entities - executors under contracts (agreements), the source of financial security of which is these budget investments, subsidies and contributions to authorized (reserve) capital if the terms of these contracts (agreements) provide for advance payments;
4) contracts (agreements) for the supply of goods, performance of work, provision of services, concluded for the purpose of executing the contracts (agreements) specified in paragraph 3 of this part, by their executors and co-executors, if the terms of these contracts (agreements) provide for advance payments;
5) government contracts for the supply of goods, performance of work, provision of services (with the exception of government contracts concluded as part of the implementation of the state defense order, and government contracts, the execution of which is subject to banking support in accordance with the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs) in the amount of more than 100,000.0 thousand rubles, if the terms of these government contracts provide for advance payments;
6) contracts (agreements) for the supply of goods, performance of work, provision of services concluded by contractors and co-executors under government contracts specified in paragraph 5 of this part, as part of the execution of these government contracts, if the terms of these contracts (agreements) provide for advance payments;
7) state contracts (contracts, agreements) on the implementation of individual purchases of goods, works, services in cases established by the Government of the Russian Federation.

3. The provisions of part 2 of this article do not apply to contracts (agreements) on the provision of subsidies to legal entities, including state corporations and the Russian Highways State Company, and budget investments to legal entities in accordance with Article 80 of the Budget Code of the Russian Federation, included in the list approved by the Government of the Russian Federation.

4. Establish that the balances of funds as of January 1, 2016, the source of which are subsidies from the federal budget that were not used in 2015, provided to legal entities that are not federal government agencies, in order to provide financial support for the costs associated with the production (sale) of goods, the performance of work, the provision of services, subsidies to state corporations and the State Company "Russian Highways", budget investments to legal entities in accordance with Article 80 of the Budget Code of the Russian Federation, on accounts opened with the Central Bank of the Russian Federation, in credit organizations specified legal entities, no later than April 1, 2016, shall be subject to transfer in accordance with the procedure established by the Government of the Russian Federation to accounts opened for territorial bodies of the Federal Treasury in subdivisions of the Central Bank of the Russian Federation, with reflection on the relevant personal accounts for use by these legal entities in accordance with the decisions specified in Part 5 of this Article, with the introduction of appropriate amendments to contracts (agreements) on the provision of subsidies and budget investments to these legal entities.

5. Establish that the federal executive authorities, other organizations exercising, in accordance with the budgetary legislation of the Russian Federation, the powers of the chief administrator of federal budget funds, which provided from the federal budget the funds specified in Part 4 of this Article, as well as the funds specified in Part 1 of Article 5 of Federal Law No. 384-FZ of December 1, 2014 "On the Federal Budget for 2015 and for the planning period of 2016 and 2017", located on accounts opened for territorial bodies of the Federal Treasury in subdivisions of the Central Bank of the Russian Federation, no later than July 1, 2016, in accordance with the procedure established by the Government of the Russian Federation, make a decision on the use in 2016 in full or in part of the balances of these funds with the introduction of appropriate amendments to contracts (agreements) on the provision of subsidies and budget investments:

For the purposes previously established by the conditions for the provision of the relevant funds;
for other purposes determined by this Federal Law, while reducing subsidies (budget investments) to be provided in 2016 to the relevant legal entities for these purposes.

In the absence of these decisions before July 1, 2016, the balance of funds indicated in the first paragraph of this part shall be transferred to the federal budget with the introduction of appropriate amendments to the contracts (agreements) on the provision of subsidies and budget investments, in the manner established by the Government of the Russian Federation.

By October 15, 2016, the Government of the Russian Federation shall submit to the State Duma of the Federal Assembly of the Russian Federation a draft federal law"On Amendments to the Federal Law "On the Federal Budget for 2016", which provides, among other things, for an increase in the budget appropriations specified in Clause 9 of Part 1 of Article 21 of this Federal Law in an amount equivalent to the balance of funds specified in paragraph one of this Part, excluding the balance of funds used in 2016 for the purposes previously established by the conditions for the provision of the relevant funds.

6. The requirements established by part 4 of this article do not apply to funds provided from the federal budget to banks and the state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)", as well as to other legal entities determined on the basis of decisions of the Government of the Russian Federation adopted before February 1, 2016.

7. Establish that in 2016, in the case of treasury support of contracts (agreements) on the provision of subsidies to legal entities (with the exception of subsidies to federal budgetary and autonomous institutions), the powers of the recipient of federal budget funds to transfer subsidies to legal entities within the amount necessary to pay monetary obligations for the expenses of legal entities, the source of financial support for which are these subsidies, are exercised by the territorial bodies of the Federal Treasury in the manner established by the Government of the Russian Federation.

8. Balances of funds on the accounts of the territorial bodies of the Federal Treasury opened with the divisions of the Central Bank of the Russian Federation in accordance with the legislation of the Russian Federation, which reflect, respectively, operations for accounting for funds from the budgets of state off-budget funds of the Russian Federation are transferred by the territorial bodies of the Federal Treasury to a single account of the federal budget with their return by the Federal Treasury no later than the last business day of the current fiscal year to the accounts from which they were previously transferred, in the manner prescribed by the Ministry of Finance of the Russian Federation.

9. Territorial bodies of the Federal Treasury carry out cash payments at the expense of the funds specified in Part 8 of this Article no later than the second business day following the day on which the governing bodies of the state off-budget funds of the Russian Federation, recipients of the budgets of state extra-budgetary funds of the Russian Federation submit payment documents, in the manner established by the Federal Treasury.

10. Accounts intended for issuing and depositing cash and making settlements on certain transactions by organizations whose personal accounts are opened with the bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation ( municipalities), are subject to opening by the territorial bodies of the Federal Treasury in credit institutions included in the list of banks provided for in paragraph 3 of Article 74 1 tax code Russian Federation.

11. The balances of the federal budget funds as of January 1, 2016 on the accounts of the Federal Treasury formed in connection with the non-use as of January 1, 2016 of federal budget revenues received by federal state institutions executing sentences of imprisonment as a result of their own production activities in order to fulfill the requirements of the penal legislation of the Russian Federation on the mandatory involvement of convicts in labor, they are subject to use by these institutions in 2016 in accordance with paragraph 10 of Article 241 of the Budget Code of the Russian Federation.

Article 6. Budget allocations of the federal budget for 2016

1. Approve the total amount of budget allocations for the fulfillment of public regulatory obligations for 2016 in the amount of 701,983,795.4 thousand rubles.

2. Approve the departmental structure of federal budget expenditures for 2016 in accordance with Annexes 7, 8 (secret) and 9 (top secret) to this Federal Law.

3. Approve the distribution of budget appropriations by sections, subsections, target articles (state programs of the Russian Federation and non-program areas of activity), groups of types of expenditures of the classification of federal budget expenditures for 2016 in accordance with Annexes 10 and 11 (secret) to this Federal Law.

4. Approve the distribution of budget appropriations by target items (state programs of the Russian Federation and non-program areas of activity), groups of types of expenditures, sections, subsections of the classification of federal budget expenditures for 2016 in accordance with Annexes 12 and 13 (secret) to this Federal Law.

5. Approve the main indicators of the state defense order for 2016 in accordance with Appendix 14 (secret) to this Federal Law.

6. Approve the distribution of budget allocations for the implementation of federal targeted programs for 2016 in accordance with Annexes 15, 16 (secret) and 17 (top secret) to this Federal Law.

7. Subsidies to legal entities, individual entrepreneurs, individuals - producers of goods (works, services), subventions, intergovernmental subsidies, other interbudgetary transfers, budget credits provided for by this Federal Law, are provided in the manner established by the Government of the Russian Federation.

8. The main administrators of federal budget funds, within three working days from the date of conclusion of an agreement (agreement) on the provision of subsidies to legal entities, individual entrepreneurs, individuals - producers of goods (works, services), budget investments to legal entities that are not federal state institutions and federal state unitary enterprises, subsidies, subventions, other interbudgetary transfers that have a special purpose, the budgets of the constituent entities of the Russian Federation ensure the formation and presentation of information and documents on each agreement ( agreement) to the register of agreements (agreements), which is maintained by the Federal Treasury in accordance with the procedure established by the Ministry of Finance of the Russian Federation. The register of agreements (contracts) is posted on the unified portal of the budgetary system of the Russian Federation, access to which is provided in the information and telecommunications network "Internet".

9. Establish that subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation for reimbursement of part of the costs of creating the infrastructure of industrial parks and technology parks, provided for under the subsection "Other issues in the field of the national economy" of section " National economy" classifications of budget expenditures are provided in the manner established by the Government of the Russian Federation, in the event and within the limits of receipt of federal budget revenues from the payment of taxes, fees and customs duties by residents of an industrial park or technopark, taken into account when calculating the amount of these subsidies in accordance with the rules approved by the Government of the Russian Federation, in the amount of up to 4,348,330.0 thousand rubles.

10. Establish that budget appropriations for the implementation of state powers to conduct state environmental expertise, provided for in the subsection "Other issues in the field of environmental protection" of the section "Environmental protection" of the classification of budget expenditures, are provided in the amount of up to 185,900.0 thousand rubles in the event and within the limits of receipt of federal budget revenues from fees paid by customers of documentation subject to state environmental expertise, the organization and conduct of which are carried out by the federal executive body in the field of environmental expertise, calculated in accordance with the cost estimate for the state environmental review.

Article 7 government agencies and federal government agencies

1. The Government of the Russian Federation shall not have the right to make decisions leading to an increase in the number of federal civil servants, as well as employees of federal state institutions in 2016, with the exception of decisions regarding employees of federal state institutions, created by the Government Russian Federation in order to implement measures to support the economy and social sphere of the Republic of Crimea and the federal city of Sevastopol.

2. Establish that the financial provision of courts in 2016 is carried out based on the number of staff:

1) judges of courts of general jurisdiction (excluding justices of the peace) in the amount of 25,433 units and employees of their apparatus (excluding personnel for the protection and maintenance of buildings, transport facilities) in the amount of 68,616 units;
2) referees of the system arbitration courts Russian Federation in the amount of 4,319 units and employees of their apparatus (excluding personnel for the protection and maintenance of buildings, transport facilities) in the amount of 11,856 units;
3) personnel for the protection and maintenance of buildings, transport facilities, determined by the Judicial Department at the Supreme Court of the Russian Federation within the limits of appropriations for wages for courts of general jurisdiction, arbitration courts, the Judicial Department at the Supreme Court of the Russian Federation and its departments in the constituent entities of the Russian Federation;
4) employees of the Judicial Department under the Supreme Court of the Russian Federation and its departments in the constituent entities of the Russian Federation (without personnel for the protection and maintenance of buildings, transport facilities) in the amount of 6,615 units, including employees central office in the amount of 522 units;
5) apparatus workers Supreme Court Russian Federation (without personnel for the protection and maintenance of buildings, transport facilities) in the amount of 1,392 units.

3. Use of budget allocations provided for by the Ministry of Health of the Russian Federation, the Ministry of Labor and Social Protection of the Russian Federation, the Ministry of Education and Science of the Russian Federation and the Ministry of Culture of the Russian Federation in order to implement Decree of the President of the Russian Federation of May 7, 2012 N 597 "On measures to implement state social policy", Decree of the President of the Russian Federation of June 1, 2012 N 761 "On National Strategy actions in the interests of children for 2012-2017" and Decree of the President of the Russian Federation of December 28, 2012 N 1688 "On some measures to implement public policy in the field of protecting orphans and children left without parental care" in terms of increasing the wages of certain categories of workers, is carried out in the manner established by the Government of the Russian Federation.

Article 8

1. Establish that in 2016 the amount of maternity (family) capital provided for by the Federal Law of December 29, 2006 N 256-FZ "On additional measures of state support for families with children" is 453,026.0 rubles.

2. Establish in 2016 the amount of the funded contribution per participant of the savings and mortgage system housing military personnel included in the register of participants, in the amount of 245.88 thousand rubles.

3. Establish from January 1, 2016, the amount of the annual cash payment to citizens awarded the badge "Honorary Donor of Russia" in the amount of 12,373.0 rubles.

4. Establish from January 1, 2016, the amount of indexation of amounts paid under a monetary obligation directly for the maintenance of a citizen in compensation for harm caused to life or health, based on judicial act, providing for collection at the expense of the federal budget, 1.04.

5. Approve the distribution of budget appropriations for 2016 by the constituent entities of the Russian Federation for the implementation of social payments for the purchase of housing by citizens leaving the regions of the Far North and equivalent areas, as well as citizens who left the indicated regions and localities not earlier than January 1, 1992, in accordance with the federal target program "Housing" for 2015 - 2020 in accordance with Appendix 18 to this Federal Law.

6. Establish the subsistence minimum for a pensioner as a whole in the Russian Federation to determine the amount of the federal social supplement for pensions in accordance with Article 4 of the Federal Law of October 24, 1997 N 134-FZ "On living wage in the Russian Federation" for 2016 in the amount of 8,803 rubles.

Article 9

1. Approve the distribution of budget allocations for the provision by federal executive authorities and the State Atomic Energy Corporation "Rosatom", performing functions in the relevant field of activity, budget investments to legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises, subsidies to state corporations and the State Company "Russian Highways" for 2016 in accordance with Annexes 19 and 20 (secret) to this Federal law.

2. The Government of the Russian Federation has the right to contribute to the authorized capital in 2016 joint-stock company"Russian Agricultural Bank" property of liquidated cash settlement centers of the Central Bank of the Russian Federation (buildings, structures, hardware and software for information, telecommunications and engineering systems(networks), transferred by the Central Bank of the Russian Federation free of charge to the treasury of the Russian Federation.

The federal executive body exercising the functions of managing federal property is entitled in 2016 to assign in operational management to the federal executive bodies (their territorial bodies) the property of the liquidated cash settlement centers of the Central Bank of the Russian Federation (buildings, structures, hardware and software of information, telecommunication and engineering systems (networks) transferred by the Central Bank of the Russian Federation free of charge to the treasury of the Russian Federation.

Article 10

1. Approve the distribution of interbudgetary transfers to the budgets of the constituent entities of the Russian Federation for 2016 in accordance with Appendix 21 to this Federal Law.

2. The distribution of interbudgetary transfers to the budgets of the constituent entities of the Russian Federation, as well as the budget of the city of Baikonur (with the exception of interbudgetary transfers, the distribution of which is approved by Appendix 21 to this Federal Law, as well as interbudgetary transfers provided for the purpose of making lump-sum cash payments established by federal laws and decrees of the President of the Russian Federation, after confirmation by the authorized executive bodies of state power of the constituent entities of the Russian Federation of the need for such interbudgetary transfers) is approved by the Government Russian Federation.

3. The distribution of subsidies to the budgets of the constituent entities of the Russian Federation for 2016 (with the exception of subsidies, the distribution of which is approved by Appendix 21 to this Federal Law, as well as subsidies for co-financing the expenditure obligations of the constituent entities of the Russian Federation to support agricultural production and sustainable development of rural areas) is approved by the Government of the Russian Federation before April 1, 2016.

4. Subsidies for equalizing the budgetary security of the constituent entities of the Russian Federation are calculated separately for the budgets of the Arkhangelsk Region (without the Autonomous Okrug), the Nenets Autonomous Okrug, the Tyumen Region (without Autonomous Okrugs), the Khanty-Mansiysk Autonomous Okrug - Yugra, and the Yamalo-Nenets Autonomous Okrug.

5. Payment for postal services and banking services provided by banks determined by the state authorities of the constituent entities of the Russian Federation (local governments) in the manner established by the legislation of the Russian Federation, for the payment of funds to citizens as part of providing social support measures and (or) compensation for the costs of ensuring the activities of the executive bodies of state power of the constituent entities of the Russian Federation (local administrations) and state (municipal) institutions under their jurisdiction, in connection with the exercise of the powers of the Russian Federation transferred to them, can be carried out at the expense of the relevant subventions provided to the budgets of the constituent entities of the Russian Federation, in the manner established by the Government of the Russian Federation.

6. Establish that in 2016 transactions with interbudgetary transfers provided from the federal budget in the form of subsidies, subventions and other interbudgetary transfers with a special purpose, including their balances not used as of January 1, 2016, in the execution of the budgets of the constituent entities of the Russian Federation are accounted for on personal accounts opened to recipients of budget funds of the constituent entities of the Russian Federation in the territorial bodies of the Federal Treasury.

When transferring these interbudgetary transfers from the budgets of the constituent entities of the Russian Federation to local budgets, transactions with these interbudgetary transfers are accounted for on personal accounts opened for recipients of local budget funds in the territorial bodies of the Federal Treasury.

Establish that in 2016 the provision of interbudgetary transfers from the federal budget to the budget of a subject of the Russian Federation in the form of subsidies, subventions and other interbudgetary transfers with a special purpose is carried out within the amount necessary to pay monetary obligations for the expenses of recipients of budget funds of a subject of the Russian Federation, the source of financial support for which are these interbudgetary transfers.

Establish that in 2016 the powers of the recipient of federal budget funds to transfer interbudgetary transfers provided from the federal budget to the budget of a constituent entity of the Russian Federation in the form of subsidies, subventions and other interbudgetary transfers with a special purpose, within the amount necessary to pay monetary obligations for the expenses of recipients of budgetary funds of a constituent entity of the Russian Federation, the source of financial support for which are these interbudgetary transfers, are carried out by the territorial bodies of the Federal Treasury in the manner established by the Government of the Russian Federation .

The provisions of paragraphs three and four of this part do not apply to subsidies, subventions and other interbudgetary transfers that have a special purpose and are included in the list approved by the Government of the Russian Federation.

Establish that the territorial bodies of the Federal Treasury are entitled to exercise in 2016, on the basis of decisions of the main managers of budget funds of a constituent entity of the Russian Federation in accordance with the law on the budget of a constituent entity of the Russian Federation, the powers of the recipient of budget funds of a constituent entity of the Russian Federation to transfer interbudgetary transfers provided from the budget of a constituent entity of the Russian Federation to the local budget in the form of subsidies, subventions and other interbudgetary transfers with a special purpose, within the amount necessary to pay monetary obligations for the expenses of recipients of local budget funds, the source of financial support of which these interbudgetary transfers are, in the manner prescribed by the Federal Treasury.

Article 11. Provision of budget loans in 2016

1. Establish that in 2016 budget loans to the budgets of the constituent entities of the Russian Federation are provided from the federal budget within the total amount of budget allocations provided for by the sources of financing the federal budget deficit for these purposes, in the amount of up to 310,000,000.0 thousand rubles to partially cover the budget deficits of the constituent entities of the Russian Federation, cover temporary cash gaps arising in the execution of the budgets of the constituent entities of the Russian Federation, as well as to implement measures related to the elimination of the consequences of natural disasters. disasters and man-made accidents.

2. Establish a fee for the use of budget credits specified in part 1 of this article:

1) to partially cover the deficits of the budgets of the subjects of the Russian Federation, to cover temporary cash gaps arising from the execution of the budgets of the subjects of the Russian Federation - in the amount of 0.1 percent per annum;

2) for the implementation of measures related to the elimination of the consequences of natural disasters and man-made accidents - at a rate of 0 percent.

3. Budget loans at the expense of targeted foreign loans (borrowings) are provided in 2016 from the federal budget within the budget allocations provided for by the sources of financing the federal budget deficit, in the amount of up to 18,990.0 thousand rubles.

4. Establish a fee for the use of budget loans to replenish balances in the accounts of the budgets of the subjects of the Russian Federation (local budgets) in the amount of 0.1 percent per annum.

Article 12. Program for the provision of state financial and state export credits

1. Approve the Program for the provision of state financial and state export credits for 2016 in accordance with Appendix 22 (secret) to this Federal Law.

2. Public financial and public export credits are provided subject to the fulfillment by foreign borrowers of previously assumed obligations to service and repay state financial and state export credits provided in accordance with agreements and (or) contracts concluded since January 1, 2003.

Article 13

1. Approve the Program of State Domestic Borrowings of the Russian Federation for 2016 in accordance with Appendix 23 to this Federal Law.

2. The Government of the Russian Federation shall have the right in 2016, in agreement with the Central Bank of the Russian Federation, to take a decision on the redemption of the bonds of the State Republican internal loan RSFSR 1991 at their nominal value without payment of interest payments.

3. Establish an upper limit on the state internal debt of the Russian Federation under state guarantees of the Russian Federation in the currency of the Russian Federation as of January 1, 2017 in the amount of 2,876,660,883.6 thousand rubles.

4. Approve the Program of State Guarantees of the Russian Federation in the currency of the Russian Federation for 2016 in accordance with Appendix 24 to this Federal Law.

5. The Government of the Russian Federation is entitled in 2016, within the limits of the amounts determined by the Program of State Guarantees of the Russian Federation in the currency of the Russian Federation for 2016, to grant the Ministry of Finance of the Russian Federation the right to make decisions on the provision of state guarantees of the Russian Federation in the currency of the Russian Federation for loans or bonded loans attracted by legal entities selected in the manner and for the purposes established by the Government of the Russian Federation (line 1 of Section 1.1 of Appendix 24 to this Federal Law), as well as for loans attracted by legal entities selected in accordance with the procedure established by the Government of the Russian Federation for the purpose of project finance(line 2 of section 1.1 of Appendix 24 to this Federal Law).

6. In 2016, the Government of the Russian Federation shall have the right, in order to reduce the volume of the state internal debt of the Russian Federation or reduce the cost of servicing the state internal debt of the Russian Federation, to take decisions on the exchange of government securities of the Russian Federation with a nominal value of up to 200,000,000.0 thousand rubles, in agreement with their owners, including the Central Bank of the Russian Federation, for government securities Russian Federation of other issues.

Article 14 foreign currency

1. Approve the Program of State External Borrowings of the Russian Federation for 2016 in accordance with Appendix 25 to this Federal Law.

2. Operations for the issuance of bonds of the internal state currency bonded loan in order to settle the internal foreign currency debt of the former USSR to Russian legal entities - owners of blocked currency accounts, accounts in clearing, special and closed currencies opened with Vnesheconombank before January 1, 1992, are not subject to reflection in the Program of State External Borrowings of the Russian Federation for 2016.

3. Set the upper limit of the state external debt of the Russian Federation under the state guarantees of the Russian Federation in foreign currency as of January 1, 2017 in the amount of 15.3 billion US dollars, or 13.9 billion euros.

4. Approve the Program of State Guarantees of the Russian Federation in Foreign Currency for 2016 in accordance with Appendix 26 to this Federal Law.

5. The Government of the Russian Federation in 2016, within the limits of the amounts determined by the Program of State Guarantees of the Russian Federation in Foreign Currency for 2016, shall have the right to grant the Ministry of Finance of the Russian Federation the right to make decisions on the provision of state guarantees of the Russian Federation in foreign currency to support the export of industrial products in an amount not exceeding the amount equivalent to 150,000.0 thousand US dollars for each state guarantee of the Russian Federation.

6. In 2016, the Government of the Russian Federation shall have the right, in order to reduce the volume of the state external debt of the Russian Federation or reduce the cost of servicing the state external debt of the Russian Federation, to make decisions on the exchange of government securities of the Russian Federation, in agreement with their owners, including the Central Bank of the Russian Federation, for government securities of the Russian Federation of other issues.

7. The Government of the Russian Federation has the right in 2016 to make decisions on writing off the state external debt of the Russian Federation under government loans, carried out by issuing on behalf of the Russian Federation securities, the nominal value of which is indicated in foreign currency and for which the limitation period established by the legislation of the Russian Federation has expired.

Article 15. Compensatory payments on citizens' savings

1. Send for the implementation of compensation payments to citizens of the Russian Federation on deposits in the Savings Bank of the Russian Federation, deposits (contributions) in organizations state insurance(Open Joint Stock Company "Russian State Insurance Company"and companies of the Rosgosstrakh system) and the redemption of the State treasury obligations of the USSR and certificates available from the owners - citizens of the Russian Federation savings bank USSR, which are guaranteed savings in accordance with the Federal Law of May 10, 1995 N 73-FZ "On the restoration and protection of the savings of citizens of the Russian Federation", funds in the amount of 800,000.0 thousand rubles in 2016, provided for by this Federal Law for the repayment of the state internal debt of the Russian Federation.

2. In 2016, citizens of the Russian Federation born in 1945 inclusive (including heirs belonging to this category of citizens) are paid compensation in the amount of three times the balance of deposits in the Savings Bank of the Russian Federation as of June 20, 1991 and deposits (contributions) in state insurance organizations (Open Joint Stock Company "Russian State Insurance Company" and companies of the Rosgosstrakh system) as of January 1 1992 (based on the nominal value of banknotes in 1991). The amount of triple compensation depends on the term of deposit (contributions) storage and is reduced by the amount of previously received preliminary compensation (compensation) and additional compensation for deposits (contributions).

Citizens of the Russian Federation born in 1946 - 1991 (including heirs belonging to the specified category of citizens) are paid compensation in the amount of two times the balance of deposits in the Savings Bank of the Russian Federation as of June 20, 1991 and deposits (contributions) in state insurance organizations (Open Joint Stock Company "Russian State Insurance Company" and companies of the Rosgosstrakh system) as of January 1, 1992 (based on the nominal value of banknotes in 1991). The amount of double compensation depends on the term of deposit (contributions) storage and is reduced by the amount of previously received preliminary compensation (compensation) and additional compensation for deposits (contributions).

No compensation payments are made on deposits in the Savings Bank of the Russian Federation closed between June 20 and December 31, 1991.

3. To heirs belonging to the categories of citizens of the Russian Federation specified in Part 2 of this Article, payment of compensation in the amount of two and three times the balance of deposits (contributions) is carried out regardless of the age of the deceased owner of the deposits (contributions). At the same time, the amount of compensation payments to heirs is not reduced by the amount of previously received compensation for paying for funeral services in the amount of up to 6.0 thousand rubles.

4. In case of death in 2001 - 2016 of the owner of deposits in the Savings Bank of the Russian Federation as of June 20, 1991 and deposits (contributions) in state insurance organizations (open joint stock company "Russian State Insurance Company" and companies of the Rosgosstrakh system) as of January 1, 1992 or a person insured for targeted deposits (contributions) for children who was on the day of death a citizen of the Russian Federation, compensation for paying for ritual services is paid to heirs or individuals who paid for ritual services in the amount and on the terms determined by parts 5-7 of Article 117 of the Federal Law of December 19, 2006 N 238-FZ "On the federal budget for 2007".

5. For deposits (contributions) of citizens of the Russian Federation, for which accruals and payment of compensation in the threefold (twofold) amount of the balance of deposits (contributions), preliminary compensation (compensation), additional compensation, compensation for funeral services in the amount of up to 6.0 thousand rubles were previously made, the repeated payment of these compensations is not carried out.

6. Redemption via Savings bank Russian Federation State treasury bills of the USSR and certificates of the Savings Bank of the USSR, the placement of which was carried out on the territory of the Russian Federation before January 1, 1992 and which are not redeemed in previous years, is carried out at the request of their owners - citizens of the Russian Federation on the terms determined by Article 137 of the Federal Law of December 23, 2003 N 186-FZ "On the federal budget for 2004". Lost State treasury bills of the USSR and certificates of the Savings Bank of the USSR, placed on the territory of the Russian Federation before January 1, 1992, are not subject to redemption.

7. The procedure for making compensation payments on deposits (contributions) in accordance with this article is determined by the Government of the Russian Federation.

8. The Ministry of Finance of the Russian Federation shall continue repaying the debt of the former USSR to individuals - owners of foreign currency accounts opened with Vnesheconombank before January 1, 1992, on the terms established by paragraph 1 of Decree of the President of the Russian Federation dated December 7, 1992 N 1565 "On measures to settle the internal foreign currency debt of the former USSR", at the expense of funds provided for in the subsection "Other national issues" of the section "National issues" of the classification of expenses budgets.

Article 16

1. The debt of the constituent entities of the Russian Federation, municipalities and legal entities for the payment of penalties, fines and interest accrued on the basis of an agreement (transaction) and (or) provisions of the civil or budgetary legislation of the Russian Federation for the untimely fulfillment of monetary obligations to the Russian Federation and (or) the use of other people's funds, is subject to write-off (forgiveness) in the event of full fulfillment of other obligations of the debtor to pay funds specified in the relevant agreement (transaction), return unjust enrichment, compensation for damages.

2. The debt of the open joint-stock companies "Rosagrosnab" and "Agroplemsoyuz", the Russian Union of breeding organizations for the reproduction and sale of breeding animals "Rosplemobedinenie" (hereinafter referred to as leasing companies) for the return of federal budget funds provided to provide the agro-industrial complex with machine-building products and pedigree livestock (hereinafter referred to as the funds of the leasing fund), may be reduced by the Ministry of Agriculture in the manner and under the conditions established by the Ministry of Finance of the Russian Federation Russian Federation for the amount of debt on the return of the leasing fund, subject to deregistration leasing companies in connection with the termination of obligations (recognition of repaid claims on obligations) of sub-leasing companies, lessees and suppliers (sellers) of leased items, buyers and suppliers (sellers) of spare parts and other machine-building products purchased at the expense of the leasing fund, as well as credit organizations (banks) authorized to conduct transactions using the leasing fund, on the grounds established by the legislation of the Russian Federation.

3. The Government of the Russian Federation in 2016 has the right to take decisions on writing off 100 percent of the debt of countries - debtors of the Russian Federation that have completed their participation in the expanded Initiative to alleviate the debt burden of the poorest countries.

4. The debt of the constituent entities of the Russian Federation for the payment of penalties and fines accrued for the untimely return to the state material reserve of loans borrowed before January 1, 2001 material assets, is subject to write-off (forgiveness) in proportion to the actual redemption of the cost of these material assets by the executive authorities of the constituent entities of the Russian Federation or the return of the amount of similar material assets to the state material reserve, taking into account the payment for the use of these material assets in the manner established by the Government of the Russian Federation.

Article 17

1. Approve the sources of financing the federal budget deficit for 2016 in accordance with Appendix 27 to this Federal Law.

2. The sale of precious metals and precious stones from the State Fund of Precious Metals and Precious Stones of the Russian Federation is carried out in accordance with the established procedure in 2016 in the amount of up to 4,522,000.0 thousand rubles.

3. The acquisition of precious metals and precious stones to the State Fund of Precious Metals and Precious Stones of the Russian Federation is carried out in accordance with the established procedure in 2016 in the amount of up to 11,962,000.0 thousand rubles.

4. The Ministry of Finance of the Russian Federation, in order to complete settlements with Russian legal entities - owners of blocked currency accounts, accounts in clearing, special and closed currencies opened with Vnesheconombank before January 1, 1992, pays out the balances of funds on these accounts in the amount of less than 1.0 thousand US dollars, which are not subject to reissuance into domestic government bonds currency loan, at the expense of the federal budget provided for the repayment of the state external debt of the Russian Federation.

5. Determine that:

1) for the redemption of government securities of the Russian Federation, the nominal value of which is indicated in the currency of the Russian Federation, budgetary appropriations are allocated in 2016 in the amount of 701,965,757.6 thousand rubles;

2) for the redemption of government securities of the Russian Federation, the nominal value of which is indicated in foreign currency, budgetary appropriations are allocated in 2016 in the amount of 83,186,486.2 thousand rubles;

3) for the repayment of loans by the Russian Federation foreign countries, including target foreign loans(borrowings), taking into account funds transferred from the federal budget to Russian suppliers of goods and (or) services for export to pay off the state external debt of the Russian Federation, international financial organizations, other entities international law and foreign legal entities received in foreign currency, budget allocations are sent in 2016 in the amount of 24,356,527.3 thousand rubles.

Article 18

1. Public Joint Stock Company "Sberbank of Russia" is an agent of the Government of the Russian Federation for making the following payments (if these payments are not made through federal postal organizations):

1) compensation in compensation for harm to citizens exposed to radiation due to radiation accidents;
2) compensation to family members of dead (deceased) servicemen and employees of some federal bodies executive power in connection with their payment for residential premises, utilities and other types of services;
3) payments for the repair of individual residential buildings belonging to family members of servicemen who have lost their breadwinner;
4) monthly benefits children of servicemen who were directly involved in the fight against terrorism on the territory of the North Caucasus region and who died (missing in action) while performing military service duties on conscription;
5) compensation payments to women with children under the age of three who were fired due to the liquidation of organizations.

2. The functions of an agent of the Government of the Russian Federation shall be performed by the public joint stock company Sberbank of Russia in accordance with the agreements concluded between the public joint stock company Sberbank of Russia and the federal executive bodies which, in accordance with this Federal Law, are the main administrators of the budget appropriations specified in Part 1 of this Article. For the performance of the functions of an agent of the Government of the Russian Federation in making the payments specified in Part 1 of this Article, the Sberbank of Russia Public Joint Stock Company shall be paid a remuneration, the amount of which should not exceed 0.5 percent of the amount of the payments made.

3. Public Joint Stock Company "Sberbank of Russia" is an agent of the Government of the Russian Federation for the implementation on the territory of the Russian Federation of the payment of pensions, benefits and compensations to persons whose pensions are provided in accordance with the Law of the Russian Federation of February 12, 1993 N 4468-I "On pensions for persons who have served in military service, service in the internal affairs bodies, the State Fire Service, bodies for controlling the circulation of narcotic drugs and psychotropic substances , institutions and bodies of the penitentiary system, and their families", as well as persons who served in the customs authorities, prosecution authorities, investigative authorities and institutions of the Investigative Committee of the Russian Federation, and members of their families.

4. The functions of an agent of the Government of the Russian Federation shall be performed by Sberbank of Russia Public Joint Stock Company in accordance with the agreements concluded between Sberbank of Russia Public Joint Stock Company and the federal executive authorities responsible for providing pensions to the persons specified in Part 3 of this Article. These agreements may contain provisions on the provision by the public joint-stock company "Sberbank of Russia" on a paid basis additional services, a list of these services and the amount of remuneration, which should not exceed 0.4 percent of the amount of pension payments.

5. On behalf of the Government of the Russian Federation, the following organizations may perform the functions of agents of the Government of the Russian Federation, including representing the interests of the Russian Federation in courts:

1) the state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)", joint-stock companies " Russian Bank support of small and medium-sized businesses", "Russian Agricultural Bank" - on issues of ensuring the return (repayment) of debts of legal entities, constituent entities of the Russian Federation and municipalities on monetary obligations to the Russian Federation (with the exception of budget loans provided in accordance with Parts 1-3 of Article 11 of this Federal Law), including on issues of maintaining analytical accounting debts on monetary obligations to the Russian Federation;

2) the state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)" - on the provision of state guarantees of the Russian Federation, support, administration and execution of the state guarantees of the Russian Federation, including on the issues of keeping analytical records of the state guarantees of the Russian Federation, obligations of the principal, his guarantors (guarantors) and other persons in connection with the provision and execution of state guarantees of the Russian Federation, analysis financial condition and collection of debts of these persons;

3) Eximbank Roseximbank Joint-Stock Company - on issues of providing state support for the export of industrial products within the framework of providing state guarantee support (with the exception of issues of providing state guarantees of the Russian Federation, support, administration and execution of the provided state guarantees of the Russian Federation);

4) Open Joint Stock Company "Rosagrosnab" and Joint Stock Company "Russian Agricultural Bank" - on issues of ensuring the return of debts on federal budget funds provided to provide the agro-industrial complex with machine-building products and breeding stock, as well as restructuring the debts of agricultural producers in accordance with Federal Law No. 83-FZ of July 9, 2002 "On the financial rehabilitation of agricultural producers";

5) the state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)" - on the issues of accounting, servicing and repayment (use) of the state external debt of the former USSR and the Russian Federation (including the internal foreign exchange debt of the former USSR) and state loans granted former USSR and the Russian Federation to foreign borrowers, as well as on issues of monitoring projects implemented in the Russian Federation with the participation of international financial organizations;

6) financial institutions selected in accordance with the established procedure - on issues of placement of bonds of internal and external bonded loans of the Russian Federation;

7) the state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)" - on issues of custody of securities certificates and (or) registration of rights and transfer of rights to securities owned by the Russian Federation.

6. For the performance in 2016 of the functions of agents of the Government of the Russian Federation, provided for by part 5 of this article, the state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)", the joint-stock companies "Russian Bank for Support of Small and Medium-Sized Businesses", "Roseximbank", "Russian Agricultural Bank" and the open joint-stock company "Rosagrosnab" are paid remuneration in total amount up to 758,000.0 thousand rubles. The amount of remuneration for agents of the Government of the Russian Federation is established by the Government of the Russian Federation within the specified amount.

7. For performing in 2016 the functions of agents for the placement of bonds of internal and external bonded loans of the Russian Federation financial institutions selected in accordance with the established procedure, remuneration is paid in the total amount of up to 132,930.0 thousand rubles at the expense of funds raised as a result of the placement in 2016 of bonds of internal and external bonded loans of the Russian Federation, in accordance with agreements concluded with these organizations, with the specified transaction reflected in the report on the execution of the federal budget.

Article 19

1. Establish that subdivisions of the Central Bank of the Russian Federation and credit institutions, free of charge:

1) service accounts opened with the Federal Treasury and its territorial bodies;
2) service accounts opened with financial authorities of constituent entities of the Russian Federation and municipalities;
3) carry out operations to accept cash from organizations whose personal accounts are opened with the bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities), and to provide these organizations with cash;
4) provide services to the Federal Treasury and its territorial bodies for the production of paper copies of electronic messages containing orders;
5) provide money transfer services using telegraph technology to the territorial bodies of the Federal Treasury.

2. The Central Bank of the Russian Federation provides information services in payment system Bank of Russia to the Federal Treasury and its territorial bodies without charging a fee.

3. Establish that the Central Bank of the Russian Federation quarterly submits to the Federal Treasury information on accounts in the currency of the Russian Federation opened with divisions of the Central Bank of the Russian Federation and credit institutions:

1) federal state institutions and federal budget institutions;
2) to the financial authorities of the constituent entities of the Russian Federation and municipalities to account for transactions with funds from the budgets of the constituent entities of the Russian Federation and local budgets;
3) recipients of funds from the budgets of the constituent entities of the Russian Federation (local budgets) to account for transactions with funds received at their temporary disposal;
4) state institutions of the constituent entities of the Russian Federation (municipal state institutions) and budgetary institutions of the constituent entities of the Russian Federation (municipal budgetary institutions);
5) management bodies of state extra-budgetary funds for accounting of funds from the budgets of state extra-budgetary funds;
6) recipients of funds from the budgets of state non-budgetary funds to account for funds received at their temporary disposal.

4. When establishing the fact of non-closure in subdivisions of the Central Bank of the Russian Federation and credit institutions of accounts opened in violation of the legislation of the Russian Federation, specified in Part 3 of this Article, operations on them shall be subject to suspension on the basis of submissions submitted in accordance with the procedure established by the Ministry of Finance of the Russian Federation, the Federal Treasury and its territorial bodies on the suspension of operations.

Article 20

1. Tax benefits in the city of Baikonur are granted by decision of the head of the administration of the city of Baikonur on the basis of the powers granted to him in accordance with the Agreement between the Russian Federation and the Republic of Kazakhstan on the status of the city of Baikonur, the procedure for the formation and status of its executive authorities.

2. Benefits in the territory of the city of Baikonur are not provided for federal taxes, including those provided for by special tax regimes, fees and customs duties.

Individual tax benefits (privileges for individual taxpayers) are not provided on the territory of the city of Baikonur.

3. The tax benefits specified in part 1 of this article are granted to legal entities and individual entrepreneurs, provided that they simultaneously comply with the following conditions:

1) the presence of premises, property, industrial or other complexes located on the territory of the city of Baikonur (including the Baikonur Cosmodrome) necessary for the production of goods (works, services);

2) sales of products (works, services) on the territory of the city of Baikonur (including the Baikonur cosmodrome).

4. Subject to special regime the safe functioning of facilities and organizations, as well as the residence of citizens in the territory of the city of Baikonur, is prohibited state registration on its territory of legal entities that are taxpayers, but do not carry out their activities in the territory of the city of Baikonur.

5. Interbudgetary transfers provided to the budget of the city of Baikonur from the federal budget in the form of other interbudgetary transfers, not used in 2015, shall be used in 2016 for the same purposes.

6. Authorized state authorities of the Russian Federation carry out audits and checks on the execution of the budget of the city of Baikonur.

Article 21. Features of the execution of the federal budget in 2016

1. Establish in accordance with paragraph 3 of Article 217 of the Budget Code of the Russian Federation that the basis for making changes in 2016 to the indicators of the consolidated budget list of the federal budget is the distribution of the reserves reserved in the composition approved by Article 6 of this Federal Law:

1) budget appropriations in the amount of up to 2,000,000.0 thousand rubles, provided for in the subsection "Reserve Funds" of the section "General State Issues" of the classification of budget expenditures, for the implementation of measures to eliminate the consequences of large-scale natural disasters, determined by decisions (orders) of the President of the Russian Federation, in the territories of the constituent entities of the Russian Federation, by decisions of the Government of the Russian Federation;

2) budget appropriations in the amount of 5,768,225.0 thousand rubles provided for under the subsection "Other national issues" of the section "National government issues" of the classification of budget expenditures, for the payment of property tax of organizations and land tax federal state bodies, federal state institutions, organizations participating in the mobilization preparation of the economy, in connection with the abolition of tax incentives on the payment of corporate property tax and land tax and in connection with an increase in the total amount residual value federal property, fixed on the right of operational management, recognized as fixed assets, and cadastral value land plots, in the manner prescribed by the Government of the Russian Federation;

3) budget appropriations in the amount of 10,970,283.4 thousand rubles, provided for under the subsection "Other national issues" of the section "National government issues" of the classification of budget expenditures, for the implementation of decisions of the President of the Russian Federation and the Government of the Russian Federation;

4) budget appropriations in the amount of 93,238,595.3 thousand rubles, provided for in the subsection "Other national issues" of the section "National government issues" of the classification of budget expenditures, for the implementation of decisions of the Government of the Russian Federation aimed at improving the system of material motivation
public civil servants;

5) budgetary appropriations in the amount of 500,000.0 thousand rubles, provided for in the subsection "Other national issues" of the section "National public issues" of the classification of budget expenditures, for the payment of monetary compensation to plaintiffs in accordance with the decisions of the European Court of Human Rights;

6) budget appropriations in the amount of 144,909,930.0 thousand rubles and in the amount in accordance with Annexes 8 (secret), 11 (secret) and 13 (secret) to this Federal Law, provided for in the subsection "Other issues in the field of national defense" of the section "National defense", subsections "Security authorities", "Protection of the population and territory from natural and man-made emergencies, civil defense" and "Other questions in the field national security and Law Enforcement" of the section "National Security and Law Enforcement" and subsections "Research and Use of Outer Space" and "Other Issues in the Field of the National Economy" of the Section "National Economy" of the classification of budget expenditures, for the implementation of decisions of the President of the Russian Federation and the Government of the Russian Federation to ensure certain measures in the field of national defense, national security, exploration and use of outer space, law enforcement, development of the military-industrial complex and measures to eliminate the consequences of the activities of facilities for the storage of chemical weapons and facilities for the destruction of chemical weapons;

7) budget allocations provided for in the subsection "Other issues in the field of national defense" of the section "National Defense" of the classification of budget expenditures, for the fulfillment of obligations assumed under agreements in the implementation of military-technical cooperation, as well as for the implementation of measures related to the replenishment of military products supplied from the availability in the implementation of military-technical cooperation, for the reimbursement of expenses of the Ministry of Defense of the Russian Federation related to the performance of work under contracts concluded with the open joint-stock company "Russian railways", in the amount of up to 4,889,364.4 thousand rubles in the event and within the limits of receipt of federal budget revenues from the sale of released movable and immovable military and other property located in the operational management of the federal executive authorities, which provide for military and equivalent service, and subordinate recipients of federal budget funds, from the sale of military products from the presence of federal executive authorities and the provision of services (performance of work) in the implementation of military-technical cooperation, from sale in the established manner of land plots provided for the needs of defense and security, as well as funds from the provision of services (performance of work) on the basis of civil law agreements concluded in cases provided for by legislative and other legal acts of the Russian Federation (including agreements concluded with the Russian Railways Open Joint Stock Company), and income from the lease of property under the operational management of the Ministry of Defense of the Russian Federation and subordinate recipients of federal budget funds (with the exception of income from the lease of military products in the implementation of military-technical cooperation exceeding the amount of expenses under contracts related to the fulfillment of obligations to lease military products);

8) budget appropriations in the amount of 1,361,872.8 thousand rubles, provided for in the subsection "Other national issues" of the section "National government issues" of the classification of budget expenditures, for the payment of accruals on payments for wages of employees of federal state bodies, transferred in the prescribed manner to the budgets of state extra-budgetary funds, in the manner established by the Ministry of Finance of the Russian Federation;

9) budgetary appropriations in the amount of up to 65,000,000.0 thousand rubles, provided for in the subsection "General economic issues" of the section "National economy" of the classification of budget expenditures, for the implementation of additional measures to support sectors of the economy, projects aimed at increasing the competitiveness of domestic products in the world market and import substitution, development innovative projects, to support small and medium-sized businesses, non-primary exports, the production of high-tech products, mortgage lending, additional measures to provide social support to citizens, reduce tensions in the labor market and support effective employment, to ensure spending obligations for the implementation of certain powers in the field of drug provision, to purchase medicines, diagnostics and antiviral drugs, as well as to support the budgets of the constituent entities of the Russian Federation and provide humanitarian assistance to the population of foreign states, according to decisions of the Government of the Russian Federation;

10) budget appropriations in the amount of up to 342,200,000.0 thousand rubles, provided for in the subsection "General economic issues" of the section "National Economy" of the classification of budget expenditures, by decisions of the President of the Russian Federation, as well as in cases established by instructions of the President of the Russian Federation, determined by decisions of the Government of the Russian Federation;

11) budget appropriations in the amount of 4,000,000.0 thousand rubles provided for under subsection " Agriculture and fisheries" of the section "National Economy" of the classification of budget expenditures, for compensation to agricultural producers who provided in the prescribed manner insurance coverage their property interests related to the production of agricultural products, damage caused as a result of natural emergencies in the territories of the constituent entities of the Russian Federation, by decisions of the Government of the Russian Federation;

12) budget appropriations in the amount of 6,800,000.0 thousand rubles, provided for in the subsection "Transport" of the section "National Economy" of the classification of budget expenditures, to ensure the activities of the organization railway transport public use on the territory of the Crimean federal district by decisions of the Government of the Russian Federation;

13) budget appropriations in the amount of up to 500,000.0 thousand rubles, provided for in the subsection "Road facilities (road funds)" of the section "National Economy" of the classification of budget expenditures, for the implementation of measures to restore roads of the federal, regional or intermunicipal and local importance when eliminating the consequences of emergency situations, in the manner established by the Government of the Russian Federation;

14) budget appropriations in the amount of 4,154,068.3 thousand rubles, provided for in the subsection "Other issues in the field of the national economy" of the section "National Economy" of the classification of budget expenditures, and budget appropriations in the amount of 1,840,000.0 thousand rubles, provided for in the subsection "Other issues in the field of housing and communal services" of the section "Housing and communal services" of the classification of budget expenditures, for the execution of state guarantees of the Russian Federation upon the occurrence of warranty cases;

15) budget appropriations in the amount of up to 10,000,000.0 thousand rubles, provided for in the subsection "Other issues in the field of the national economy" of the section "National economy" of the classification of budget expenditures, for the implementation of key projects of the road maps of the National Technology Initiative according to the decisions of the Government of the Russian Federation;

16) budget appropriations in the amount of up to 2,243,587.0 thousand rubles, provided for in the subsection "Other issues in the field of the national economy" of the section "National economy" of the classification of budget expenditures, to compensate for costs due to an increase in the price of purchasing natural gas from the participants of the Sakhalin-1 consortium for consumers Khabarovsk Territory by decision of the Government of the Russian Federation;

17) budget appropriations in the amount of up to 1,000,000.0 thousand rubles provided for in the subsection "Other Issues in the Field of the National Economy" of the section "National Economy" of the classification of budget expenditures, for a contribution to the authorized capital of the public joint-stock company "Federal Hydrogenerating Company - RusHydro", Krasnoyarsk, for the implementation of measures to ensure energy supply to consumers of the Chaun-Bilibinsky energy center of the Chukotka Autonomous District by decision of the Government of the Russian Federation;

18) budget appropriations in the amount of 7,923,504.5 thousand rubles, provided for under the subsection "Protection of the family and childhood" of the section "Social policy" of the classification of budget expenditures, for the provision of subsidies in order to co-finance the expenditure obligations of the constituent entities of the Russian Federation arising from the appointment of a monthly cash payment to families in need of support in connection with the birth of a third child or subsequent children until the child reaches the age of three years;

19) budget appropriations in the amount of up to 6,091,448.5 thousand rubles provided for in the subsection "Other interbudgetary transfers of a general nature" of the section "Interbudgetary transfers of a general nature to the budgets of the budgetary system of the Russian Federation" of the classification of budget expenditures for the implementation of measures state program of the Russian Federation "Development of the North Caucasian Federal District" for the period up to 2025 according to the decisions of the Government of the Russian Federation;

20) budgetary appropriations in the amount of 50,000,000.0 thousand rubles for financial support for the implementation of a program to promote the creation in the constituent entities of the Russian Federation (based on the predicted need) of new places in general education organizations to solve priority tasks of eliminating the third shift of education, transferring students from buildings with high level depreciation and elimination of the problem of the lack of sanitary and hygienic facilities in school buildings by decisions of the Government of the Russian Federation.

2. Establish that in 2016 it is not allowed to reduce the total amount of budget appropriations approved in accordance with the established procedure to the chief administrator of the federal budget funds for the payment of corporate property tax and land tax to be directed to other purposes without amending this Federal Law.

3. Establish that the Government of the Russian Federation has the right in 2016 to make decisions on the release of material assets of the state material reserve stored in organizations included in the system of the state material reserve, in order to refresh the stocks of the state material reserve after the expiration of the established period of their storage without the simultaneous delivery and laying in the state material reserve of an equal amount of similar material assets with replenishment in subsequent years.

4. Establish that the balances of funds as of January 1, 2016 on the accounts of the Federal Treasury opened with subdivisions of the Central Bank of the Russian Federation, formed in connection with the sale of agricultural products and food products supplied to the Russian Federation in the form of humanitarian aid, in the amount of 161,462,030.64 rubles, are subject to transfer by the Federal Treasury to the federal budget in the manner established by the Government of the Russian Federation.

5. Establish that in 2016, in the event of a decrease in the amount of funds constituting the assets of a closed share investment fund long-term direct investment" Russian Foundation Direct Investments", below 30,000,000.0 thousand rubles The Government of the Russian Federation has the right to decide on the acquisition of additional investment shares of the specified mutual investment fund at the expense of budgetary appropriations provided for in the subsection "General economic issues" of the section "National Economy" of the classification of budget expenditures.

6. Establish that the Government of the Russian Federation, taking into account the situation developing in the economy and the social sphere, has the right to submit to the State Duma of the Federal Assembly of the Russian Federation:

Draft federal law on increasing the cost of one pension coefficient, the amount of a fixed payment to an insurance pension and indexing social pensions, provided for by Federal Law No. 166-FZ of December 15, 2001 "On State Pension Provision in the Russian Federation", in 2016;

Draft federal law "On Amendments to the Federal Law "On the Budget of the Pension Fund of the Russian Federation for 2016", which provides, among other things, for changing the indicators of the budget of the Pension Fund of the Russian Federation in connection with financial support implementation of the federal law specified in the second paragraph of this part;

Draft federal law "On Amendments to the Federal Law "On the Federal Budget for 2016", which provides for, among other things, an increase in interbudgetary transfers from the federal budget to the budget of the Pension Fund of the Russian Federation in connection with the adoption of the federal law specified in paragraph two of this part.

7. Establish that in 2016, certain subsidies to legal entities and certain interbudgetary transfers to the budgets of the constituent entities of the Russian Federation in accordance with Appendix 28 (secret) to this Federal Law are provided in the manner established by the Government of the Russian Federation, within the limits of federal budget revenues in accordance with Appendix 29 (secret) to this Federal Law in the amount of up to 190,623,004.7 thousand rubles.

8. Establish that the state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)" has the right to use the funds of the subsidy provided to it in the form of a property contribution for the implementation of priority investment projects for the development of industrial, transport and energy infrastructure in the Far East and the Baikal region in accordance with Appendix 6 2 to the Federal Law of November 30, 2011 N 371-FZ "On the federal budget for 2012 and for the planned period of 2013 and 2014", to provide funds to the Joint-Stock Company "Fund for the Development of the Far East and the Baikal Region" for the implementation of priority investment projects in the Far East and the Baikal region.

9. Establish that the public joint-stock company "Federal Grid Company of the Unified Energy System" has the right to use the funds of unused contributions to the authorized capital of the open joint-stock company "Federal Grid Company of the Unified Energy System", provided for in Appendix 6 to Federal Law No. 6 to the Federal Law of December 2, 2009 N 308-FZ "On the federal budget for 2010 and for the planning period of 2011 and 2012", appendices 8, 8 1 and 8 2 to the Federal Law of December 13, 2010 N 357-FZ "On the federal budget for 2011 and for the planning period of 2012 and 2013 years", in order to implement the project "Construction of the 500 kV substation Ust-Kut with entries of 500 kV overhead lines and 220 kV overhead lines, Irkutsk region" in the amount of 1,661,624.55 thousand rubles by decision of the Government of the Russian Federation.

10. Establish that public joint-stock company "RAO Energy Systems of the East" has the right to use the funds of the unused contribution to the authorized capital of the open joint-stock company "RAO Energy Systems of the East", provided for in Appendixes 81 and 82 to the Federal Law of December 13, 2010 N 357-FZ "On the federal budget for 2011 and for the planned period of 2012 and 2013" to carry out work for technological connection to the power supply centers of mobile radiotelephone facilities on the Amur highway Chita - Khabarovsk, in order to implement the project "Expansion of the 220 kV Maya substation and electrical networks PJSC FGC UES of electrical installations of PJSC Yakutskenergo, Republic of Sakha (Yakutia)" in the amount of 110,497.13 thousand rubles by decision of the Government of the Russian Federation.

11. Establish that the public joint-stock company "Federal Hydrogenerating Company - RusHydro" has the right to use the funds of the unused contribution to the authorized capital of the open joint-stock company "RusHydro", made in accordance with Part 6 of Article 25 of the Federal Law of November 24, 2008 N 204-FZ "On the federal budget for 2009 and for the planning period of 2010 and 2011" to complete the construction of the coastal spillway and the Sayano-Shushenskaya HPP, in order to implement the project "Expansion of the 220 kV Maya substation and construction of power line leads in the Megino-Kangalassky district of the Republic of Sakha (Yakutia) for connection to the electric networks of PJSC FGC UES of the electrical installations of PJSC Yakutskenergo, Republic of Sakha (Yakutia)" in the amount of 241,898.00 thousand rubles by decision of the Government of the Russian Federation.

12. Establish that the public joint-stock company "United Aircraft Corporation" has the right to use the funds of unused contributions to the authorized capital of the open joint-stock company "United Aircraft Corporation", provided for in Appendix 6 to Federal Law No. December 13, 2010 N 357-FZ "On the federal budget for 2011 and for the planning period of 2012 and 2013" in order to fulfill the Russian part of the obligations under the project to create a Russian-Indian multi-purpose transport aircraft, to implement a program to create aircraft of the MS-21 family in an amount not exceeding the amount equivalent to 278,283.9 thousand US dollars, by decision of the Government of the Russian Federation.

13. Establish that the public joint-stock company "Interregional Distribution Grid Company of Siberia" has the right to use the funds of the unused contribution to its authorized capital directed to it by the public joint-stock company "Russian Grids" at the expense of the contribution to the authorized capital of the open joint-stock company "Holding of Interregional Distribution Grid Companies", provided for in Appendix 8 1 to the Federal Law of December 13, 2010 N 357-FZ "On the Federal Budget for 2011 and for the planned period of 2012 and 2013" for carrying out work on technological connection to power supply centers of mobile radiotelephone communication facilities on the Amur highway Chita - Khabarovsk, for reimbursement of expenses associated with the repayment of loans and borrowings attracted earlier for the said work, in the amount of 360,241.71 thousand rubles by decision of the Government of the Russian Federation.

14. The Government of the Russian Federation has the right to establish the specifics of granting in 2016 budgetary investments to legal entities that are not state or municipal institutions and state or municipal unitary enterprises, and subsidies to state corporations and the State Company "Russian Highways", provided for in Section III of Appendix 19 to this Federal Law, and also has the right to decide on accounting for budgetary appropriations for the provision of these budgetary investments and subsidies in the federal address investment program for 2016 and in the state defense order for 2016 and about the features of such accounting.

15. Establish that in 2016 subsidies for state support individual public and other non-profit organizations in accordance with Appendix 30 to this Federal Law, they are provided in the manner established by the Government of the Russian Federation.

President of Russian Federation
V.Putin

The consolidated budget of the Russian Federation is a set of budgets of all levels of the budget system of the Russian Federation, including the federal budget and the consolidated budgets of the constituent entities of the Russian Federation, which, at the same time, consist of regional budgets (budgets of the constituent entities of the Russian Federation) and local budgets.

The consolidated budget of the Russian Federation and the consolidated budgets of the constituent entities of the Russian Federation are not considered or approved by the legislative and representative authorities. Consolidated budgets are a purely statistical summary budget indicators characterizing the given state or territorial formations in terms of income of monetary resources to the budget of the corresponding level. Statistical consolidated parameters apply:

• - for budget planning;
• -to analyze the formation and use of the financial fund of the state;
• -for the formation of forecasts of economic and social development states;
• - in calculations characterizing various areas ensuring the economy of society, separate territorial entities, etc.

In budget planning, indicators of consolidated budgets are used, for example, in determining the amount of deductions from regulatory taxes to the budgets of the constituent entities of the Russian Federation and in determining the amount of subsidies.

In particular, when determining deductions and the amount of subsidies, the volumes of the consolidated budgets of administrative-territorial entities are taken into account. Without calculating the indicators of the consolidated budgets, consolidated financial planning is impossible, since the indicators of the consolidated financial balance state and territorial consolidated financial balances are based on consolidated budgets.

In particular, the following budgetary data are used in the income side of the balance sheet: value added tax, excises, income tax With individuals, property tax, foreign economic operations, trust funds, deductions for the reproduction of the mineral resource base, income from state property or activity.

Using the statistical data of consolidated budgets for a number of years, it is possible to organize long-term planning and forecasting more qualitatively and objectively, in particular, when developing forecasts for the economic and social development of the state and its territorial entities.

In addition, based on the indicators of the consolidated budgets, it is possible to calculate various types of provision for the population of the state and territories, budget spending per inhabitant for education, medical care and other social guarantees, as well as per capita budget revenues per inhabitant in order to compare with similar indicators of regions and other states.

In expenditures for 2000-2005, interbudgetary transfers increased most rapidly (due to the cut in own revenues of regional and municipal budgets and the redistribution of these funds through the federal center and in connection with the transfer of funds to Pension Fund RF to cover its deficit), as well as spending on public administration and security. This is partly due to the increase in the state apparatus (in 2005, according to Rosstat, the number of civil servants increased by 11%, i.e. by 143 thousand people). At the same time, spending on road construction, economic development, as well as interest expenses (that is, external debt servicing).

Table 1. Summary table of the main parameters of the budgets for 2004-2015 (and forecast for 2016-2017)

It is important to note that in 2007, for the first time in history, new Russia the so-called "three-year" budget for 2008-2010 was formed. On July 24, 2007, Federal Law No. 198-FZ "On the federal budget for 2008 and for the planning period of 2009 and 2010" was signed. It included key budget parameters for the next three years. It should be noted that the time for the transition to long-term planning of budget indicators was not the most successful. Back in 2007, the international financial crisis began to gain momentum in the world, provoked by problems in the system mortgage lending in the USA and the subsequent bankruptcy of a number of the largest American banks (for example, Lemon Brothers). Already in 2008, the crisis reached Russia (first collapsed stock market), and in 2009, the year most proved itself by stopping the production of many large enterprises, a sharp increase in unemployment, a depreciation of the ruble and a reduction in lending.

Today, in 2016, memories of that crisis seem like "baby talk". The measures taken by the Government of the Russian Federation quite effectively restored liquidity problems in the banking sector, most of the enterprises gradually resumed work, and after them the problems with unemployment were leveled. For the sake of objectivity, it is worth recognizing that overcoming that crisis was largely supported by the general recovery of the world economy, and, in particular, the US economy.

Now let's turn to the data for last years.

The basis budget policy for 2014, the strategic goals of the country's development are set (Fig. 1), formulated in the decrees of the President of the Russian Federation of May 7, 2012, the Concept of long-term social - economic development of the Russian Federation for the period up to 2020, the Main Directions of Activities of the Government of the Russian Federation for the period up to 2018, as well as the main provisions of the Budget Address of the President of the Russian Federation on budget policy in 2014-2016.

Figure 1. Key Objectives of Fiscal Policy in 2014

Table 2. Parameters of execution of the federal budget for January-December 2014 on a cash basis, billion rubles

In general, it can be stated that in 2015 there is a gradual rollback from the critical values ​​of economic tension in the country. The ruble exchange rate has grown significantly from the collapse of the end of 2014. Inflation stops, the first signs of recovery appear in the economy. We can count on further stabilization, in the absence of tougher international sanctions and a resumption of falling oil prices.

The federal budget of Russia is the main link in the budget system. It expresses economic monetary relations that mediate the process of formation and use of a centralized fund of state funds, and is developed and approved by the Federal Assembly of the Russian Federation in the form of a federal law. Through this budget, the funds of enterprises of various forms of ownership and partly the income of the population are mobilized.

By economic essence the state budget is monetary relation arising from the state with legal entities and individuals regarding the redistribution of national income in connection with the formation and use of a budget fund designed to meet the most important social needs.

The main instruments for conducting the state budget policy are, first of all, such fiscal levers of influence as taxes, government spending, transfers, public procurement and government loans.

In the process of compiling the main financial plan state The federal budget materializes - is embodied in a centralized fund of state funds. It concentrates the financial resources of enterprises, organizations and the population in the form of taxes, fees and other revenues for national needs. They form budget revenues, which are directed to finance economic and social programs and other planned activities. At this stage, the budget can already be characterized as the main centralized fund of state funds.

When considering the budget in the first reading, the State Duma approved the following parameters of the federal budget for 2016. Budget revenues are planned at the level of 13.738 trillion rubles, expenditures - 16.098 trillion rubles. The budget deficit will amount to 2.36 trillion rubles, or 3 percent of GDP. The inflation forecast on which the parameters are based is quite optimistic - 6.4 percent, the same applies to the average annual price of Urals oil - $50 per barrel.

The volume of the Reserve Fund is planned at the level of 5.507 trillion rubles. It is he who is identified as the main source of financing the deficit: it is planned to spend 2.137 trillion rubles to cover it from the fund in 2016.

In addition, the document provides for the allocation of budgetary appropriations for the creation of a Fund to support sectors of the economy in the amount of up to 150 billion rubles. The volume of domestic borrowing in 2016 should not exceed 300 billion rubles, external - 3 billion dollars.

The priority among the listed indicators is the total amount of income. Their structure is shown in Figure 1.

The main part of income is generated by taxes, and primarily by tax revenues from mining. In recent years, the mineral resource complex of Russia provides about 10% of the gross domestic product and about 30% of federal budget revenues. The Russian Federation receives more than half of foreign exchange earnings from the export of mineral raw materials, primarily oil and natural gas. The most significant tax potential among the industries associated with the exploitation of mineral resources is the oil and gas industry, ferrous and non-ferrous metallurgy, and the coal industry.

Figure 1. Structure of federal budget revenues by sections in 2016, %

It is planned to reach the predicted level of federal budget revenues through changes in tax and customs legislation. In particular, we are talking about maintaining the export rate in 2016. customs duty on oil at the level of 2015, as well as an increase in the mineral extraction tax on gas and gas condensate for Gazprom. In addition, the income forecast does not take into account additional revenues from the management of the Reserve Fund and the NWF to the federal budget and the increase to 90% of the Central Bank's profit share credited to the federal budget.

By creating a budget fund, the state has the opportunity to maneuver financial resources, focus them on decisive areas of economic and social development, and implement a unified economic and financial policy throughout the country.

The state budget is the most powerful lever for regulating socio-economic development, which the state has. The share of the expanded consolidated budget, which includes funds from state off-budget funds, is almost 40% of the total gross domestic product.

With the correct budget policy, taking into account the multiplier effect of many items, the budget is determined by more than 50% of both the economic and social growth of the country. Conversely, an inefficient state budget can turn into a brake on economic growth and worsen the social situation of citizens. It is this negative role, in our opinion, that our budget began to play in 2012-2015, acting as one of the main reasons for Russia's transition to stagnation in 2013-2014 and recession in 2015, to accelerated inflation and the emergence of an extremely negative process of stagnation. After a 10-15% increase in 2010-2012, the state budget, whose growth rate was 2-3 times higher than inflation, began to decline steadily during the period of stagnation and recession and increasingly pull the economy and the social sphere down.

Geopolitical risks that caused problems of an economic nature are not the only problem. The current recession is the result of the effectiveness of managerial decision-making in this area, in particular, by the Bank of Russia. The growth of inflation was largely provoked by retaliatory sanctions and the devaluation of the ruble, the lack of credit resources was caused by a long-term policy Central Bank RF on the demonetization of the economy, the low level of deposits of individuals - the result of the revocation of licenses and the fall of the ruble.

The modern and predictable budget policy of the Russian Federation has a significant number of problems with a sufficient amount of financial resources and the possibility of choosing a model for its further development. The course of radical liberalization of the economy has not reached long-term sustainable indicators of the development of the state. In order to prevent possible catastrophic consequences of the next global economic crisis and protection of the state economy, vigorous steps are needed to correct the financial and economic course of the country.

The effectiveness of the functioning of the budget policy largely depends on the budget potential, which characterizes the potential for the accumulation of financial resources in the budget (possible budget potential). Along with this, it is necessary to single out the real budgetary potential that the state is actually able to organize (the actual amount of monetary resources accumulated in the hands of the state). IN state budget for 2016 contains measures to mitigate the effects of the financial crisis.

As already noted, the planned amount of budget expenditures for 2016 exceeds the amount of revenues by almost 2.4 trillion rubles. The share of individual expense sections is shown in Figure 2.

Figure 2. Structure of federal budget expenditures by sections of expenditure classification in 2016, %

As can be seen in Figure 2, the largest share in the total amount of expenditure is occupied by spending on social policy, national defense and the national economy. However, despite a slight increase in the total share of spending on the social block, the 2016 budget cannot be called “social” in terms of concern for the development of the social sphere. The main changes in terms of pensions were reduced to a reduction in the scale of the planned indexation (to 4%, which means a real reduction in pensions by 3-4% with an average annual inflation expected in 2016 of 7.4%) and another (for the third year in a row) freezing of the funded component. The overdue reforms in this area (in particular, raising the retirement age) were again postponed, despite the slowdown in income growth (according to the results of the first half of 2015, the volume of taxes and insurance contributions paid to the Pension Fund increased by only 4.8%).

The increase in the share of costs under the "National economy" section is due to the inclusion of a reserve of 342 billion rubles in it. rub. for the implementation of activities carried out on the basis of individual decisions of the President of Russia. At the same time, for most subsections of the “National Economy” section, expenses are reduced. For example, spending on applied research in the national economy is almost halved.

To an even greater extent, the departure from the “social” nature of the budget was manifested in the dynamics of expenditures on education and health care, the displacement of which has become systemic and is manifested in the outstripping reduction of these expenditures both in terms of their share in budget expenditures, both in nominal and in real terms. Expenditures on education in the draft federal budget are reduced in 2016, compared with 2015 - in nominal terms - by 8.5%. This is partly due to the fact that the federal budget “resets” expenditures on preschool and vocational education, which, in accordance with the division of budgetary powers, should be financed from the regional budgetary level. It should be noted that regional budgets often do not have the opportunity to finance additional obligations in the field of education. Already in 2015, in the face of a lack of revenues and sources of financing the deficit, many regions began to nominally reduce spending. In January-August 2015, compared to the same period last year, 18 regions reduced their nominal spending. At the same time, 27 regions reduced education spending in nominal terms over the same period, 9 of them by more than 5%.

The strategic way to increase the role of the budget in the socio-economic development of the country should be the transition to a new economic policy, to accelerated growth of 5-6% per year. This is possible under one obligatory condition – it is necessary to sharply increase the share of investment in GDP, which is one of the lowest in our country today (about 20%) and under which normal economic activity cannot be resumed. the economic growth from internal sources.

The role of investments in the country's economy is that they create conditions for further expansion of production and technological re-equipment through the use of innovative technologies.

The ultimate goal of the state investment policy is to ensure the growth of the parameters of the socio-economic development of the state. In the context of the crisis phenomena that are characteristic of the present period, importance has intensification investment activity.

Increasing investments should be effectively directed mainly to the technological renewal of existing enterprises, to the development of high-tech industries, to the creation of a developed transport infrastructure, to increase the volume housing construction for the development of import substitution.

With such a new economic policy with modernization National economy noticeable economic growth could start as early as 2018.

• BALANCED BUDGET
• FEDERAL BUDGET
• FEDERAL BUDGET INCOME
• FEDERAL BUDGET EXPENDITURES

The task of ensuring a balanced budget is the most important for the state in the implementation economic policy. This article is subject to consideration and analysis of the income and expenditure of the federal budget for the period 2013-2017.

• The role of federal taxes in the tax system of the Russian Federation
• Use of public-private partnership mechanisms for the development of public infrastructure
• Ways to strengthen the revenue side of the Federal Budget of the Russian Federation

The balance of revenues and expenditures of the federal budget has a significant impact on the stability of the country as a whole. At the same time, the question of the ratio of the revenue and expenditure side of the budget is especially relevant today. Considering the dynamics of the budget system of the Russian Federation for 2016, one can notice a gradual decrease in the share of federal budget revenues in relation to GDP - from 20.9% in 2013 to 17.5% in 2016, as well as a reduction in total federal budget expenditures to 20.5% relative to GDP.

Table 1. Main indicators of the federal budget for 2013-2017, billion rubles

According to the draft law on the federal budget for 2017, budget revenues amounted to 14,720.3 billion rubles, and in 2016 - 13,738.5 billion rubles, i.e., the excess of income is pronounced. Is it good or bad?

According to the Ministry of Finance, this jump in budget revenues is considered to be the maximum point in history, but this growth can be justified by the level of inflation and the weak ruble included in the budget. Oil should also be noted as a profitable source of the budget, because according to the forecast for the next 2 years, the rate per barrel will be about $40.

Increasing revenue leads, first of all, to an imbalance in the budget, so the only way to strengthen the budget is to reduce federal spending. To improve this situation, the Ministry of Finance proposes to change the composition of the use of sovereign funds and use more borrowed funds (about 1,005 billion rubles), which is almost twice as much as borrowing in 2016.

It is planned to use 1,150 billion rubles to finance the budget deficit. from Reserve Fund, as a result of which these funds will be spent. In this situation, it is necessary to use the National Wealth Fund, from which the Ministry of Finance wants to spend 660 billion rubles. during 2017 to cover the deficit. Replenishment of sovereign funds until 2020 is not planned.

Consider the structure of federal budget revenues for 2013-2017.

Table 2. Federal budget revenues for 2013-2017, billion rubles

According to the table, it can be seen that during the period under review there is an increase in income. Let us consider the federal budget revenues from the point of view of tax and non-tax revenues. Quite a long period of time tax income make up the bulk of all federal budget revenues. So, for the period 2013-2017. their volume is more than 50%, while this share has increased significantly over the period under review by 10.6 percentage points. This fact indicates that the state, solving its socio-economic tasks, has decided to replenish the financial base through tax revenues, including mineral extraction tax, income tax, excises, VAT, etc. their share decreased by almost 11.5%. This decrease can be explained by a decrease in income from foreign economic activity. This trend is not accidental, given the relatively restrained policy of Russia in the world market, since at the moment the state is striving to develop the domestic market.

Let us consider the structure of federal budget expenditures for the period under study.

Table 3. Federal budget expenditures for 2013-2017, billion rubles

Analyzing the table, you can see that in 2017, incomes were higher than in previous ones, i.e. there is an upward trend in the expenditure side of the budget. This fact can be substantiated by the fact that in the context of the functional areas of budget expenditures, it is planned to spend the most on social policy - 5080 billion rubles. Under the "National Economy" section, appropriations amount to almost 2,300 billion rubles. "National Defense" will require about 2840 billion rubles in the open part of the budget. This is 27% less than what was allocated to national defense in 2016. Despite a slight increase in the total share of spending on the social block, the 2017 budget cannot be called “social” in terms of concern for the development of the social sphere. The main changes in terms of pensions were reduced to a reduction in the scale of the planned indexation and another freeze of the funded part.

Thus, we can sum up that the budget imbalance still exists, and according to the Ministry of Finance of the Russian Federation, by 2020 the deficit should decrease to 1.2%. In terms of the population, the state needs to improve the policy in the field of health and education and pay more attention to the social aspects of the development of the state.

Bibliography

1. State and municipal management: Textbook / Ed. N.I. Zakharova [Text]. - M.: INFRA - M, 2015. - 278 p.
2. Romanovsky M.V., Vrublevskaya O.V. budget system Russian Federation: A textbook for university students studying in economic specialties. 4th ed., - St. Petersburg: Peter, 2015. - 576 p.
3. Siraeva R.R. Controlling the execution of the budget component budgetary process /R.R. Siraeva, G.F. Garifullina // Socio-economic development modern society in the conditions of modernization: materials of the International scientific-practical conference. - Saratov, 2016. - S. 158-159.
4. Official website of the Ministry of Finance of the Russian Federation / Monthly information on the execution of the federal budget (data from January 1, 2011) [ Electronic resource]: http://minfin.ru/ru/