Interbudgetary transfers from local budgets. Interbudgetary transfers: concept, types of interbudgetary transfers, purpose, forms, conditions of provision Interbudgetary transfers provided from municipal budgets

Interbudgetary transfers from local budgets are provided (Article 141* of the Budget Code of the Russian Federation) in

1) financial assistance from the budgets of municipal districts to the budgets of settlements in accordance with Article 1421 of the Budget Code of the Russian Federation;

2) subventions transferred to regional funds for financial support of settlements and regional funds for financial support of municipal districts (city districts) in accordance with Article 1422 of the Budget Code of the Russian Federation;

3) subventions transferred from the budgets of settlements to the budgets of municipal districts to resolve issues of local importance of an intermunicipal nature in accordance with Article 1423 of the Budget Code of the Russian Federation153;

4) funds transferred to the federal budget or to the budget of a constituent entity of the Russian Federation in connection with the repayment and (or) servicing of the municipal debt of a municipal entity to federal government bodies or government bodies of a constituent entity of the Russian Federation and (or) the fulfillment of other obligations of local governments to government bodies authorities;

5) other gratuitous and irrevocable transfers.

Now let’s look at the “Procedure for providing financial assistance from the budgets of municipal districts to the budgets of settlements” (Article 1421)154. Financial assistance can be provided to the budgets of settlements that are part of a given municipal district, in the form of subsidies from the district fund for financial support of settlements and other grants and subsidies in accordance with the regulatory legal acts of the representative body of the municipal district, adopted in accordance with the requirements of the Budget Code of the Russian Federation and corresponding to them laws of the subject of the Russian Federation.

As part of the budgets of municipal districts, in order to, in addition to subsidies from the regional fund for financial support of settlements, equalize the financial capabilities of local self-government bodies in settlements to exercise their powers on issues of local importance, district funds for financial support of settlements may be formed. The procedure for their formation and distribution of subsidies from them is established by the law of the subject of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation. The volume of this fund is approved by the decision of the representative body of the municipal district on the budget of the municipal district for the next financial year.

Subsidies from the district fund for financial support of settlements, with the exception of subsidies that are provided from the budgets of constituent entities of the Russian Federation (clause 5 of Article 138), are provided to settlements whose estimated budgetary provision does not exceed the level established as a criterion for equalizing the estimated budgetary provision of settlements of a given municipal district.

The estimated budgetary provision of settlements is determined by the ratio of tax revenues per capita, which can be received by the settlement budget based on the tax base (tax potential), and a similar indicator on average for the settlements of a given municipal area, taking into account differences in the population structure, socio-economic, climatic, geographical and other objective factors and conditions affecting the cost of providing municipal services per resident.

When determining the level of estimated budgetary provision of settlements, the use of indicators of actual income and expenses for the reporting period and (or) indicators of projected income and expenses of individual settlements is not allowed. This paragraph 4 of Art. 1421 comes into force as follows:

1) when forming and approving draft budgets of municipal districts for 2006, 2007, 2008 and 2009, part of the funds of district funds for financial support of settlements can be distributed using income and expenses of the budgets of urban and rural settlements;

2) the volume of the specified funds from the district fund for financial support of settlements cannot exceed:

in 2006 - 50% of the total funds of this fund;

153 Art. 1421-1423 BC RF will be considered in the future

in 2007 - 40% of the total funds of this fund; in 2008 - 30% of the total funds of this fund; in 2009 - 20% of the total funds of this fund.

The level of estimated budgetary provision of a settlement, taking into account subsidies from the district fund for financial support of settlements, cannot exceed the level of estimated budgetary provision, taking into account subsidies from the said fund, of another settlement included in the given municipal district, which, before the distribution of these subsidies, had a higher level of estimated budgetary provision.

The distribution of subsidies from district funds for financial support of settlements between settlements is approved by the decision of the representative body of the municipal district on the budget of the municipal district for the next financial year.

Art. 1422 of the Budget Code of the Russian Federation considers the Procedure for providing subventions from local budgets to the budget of a constituent entity of the Russian Federation. The law of a subject of the Russian Federation may provide for the transfer to the budget of a subject of the Russian Federation of subventions from the budgets of settlements or municipal districts (city districts), in which in the reporting year the estimated tax revenues of local budgets (excluding tax revenues according to additional standards of deductions) exceeded the level established by the law of the subject of the Russian Federation . The specified level cannot be set below two times the average, respectively, for settlements or municipal districts (urban districts) of a given subject of the Russian Federation per capita (clause

The procedure for calculating and transferring these subventions is established by the law of the constituent entity of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation. Subventions from the budgets of settlements, transferred to the budget of a constituent entity of the Russian Federation in accordance with Article 1422, are credited to the regional fund for financial support of settlements. In the event that representative bodies of municipal districts are vested with the powers of state authorities of constituent entities of the Russian Federation to calculate and provide subsidies from the regional fund for financial support of settlements, the specified subventions from the budgets of settlements included in the territory of municipal districts are credited to the regional compensation fund for distribution between the budgets of municipal districts in the following manner: , established by paragraph 2 of paragraph 5 of Art. 137155 BC RF. Subventions from the budgets of municipal districts and city districts, transferred to the budget of a constituent entity of the Russian Federation in accordance with Article 1422, are credited to the regional fund for financial support of municipal districts (city districts).

The volume of subventions to be transferred from local budgets to the budget of a constituent entity of the Russian Federation is calculated in proportion to the excess of estimated tax revenues of the level established by the law of the constituent entity of the Russian Federation in accordance with paragraph 1 of Art. 1422. The volume of the specified subvention for a separate municipal entity (MO) per capita cannot exceed 50% of the difference between the estimated tax revenues of the local budget (excluding income under additional deduction standards) per capita and two times the average level of estimated tax revenues per capita in the last reporting year.

The estimated tax revenues of a municipality per capita after excluding the subvention to be transferred to the budget of a constituent entity of the Russian Federation cannot be lower than the estimated tax revenues per capita of another municipality, which, before the exclusion of the specified subvention, had a lower level of estimated tax revenues per capita .

The volume of subventions to be transferred from local budgets to the budget of a constituent entity of the Russian Federation is approved by the law of the constituent entity of the Russian Federation on the budget of the constituent entity of the Russian Federation for the next financial year (clause 4 of Article 1422).

Local government bodies of the relevant municipality provide in the local budget the subvention specified in paragraph 4 of Art. 1422, and ensure its transfer to

See above paragraph

the budget of a constituent entity of the Russian Federation in accordance with the law of a constituent entity of the Russian Federation on the budget of a constituent entity of the Russian Federation for the next financial year. In case of failure of local government bodies to comply with these requirements, the law of a constituent entity of the Russian Federation provides for a reduction for a given municipality in the standards of deductions from federal and regional taxes and fees, taxes provided for by special tax regimes (with the exception of local taxes) to a level that ensures the receipt of funds in the budget of a constituent entity of the Russian Federation in the amount of the specified subvention, and in case of their insufficiency - the centralization of part of the revenues from local taxes within limits not exceeding the amount of the specified subsidy.

The procedure for providing subventions from the budgets of intra-city municipalities to the budgets of constituent entities of the Russian Federation - federal cities of Moscow and St. Petersburg is determined by the laws of these constituent entities of the Russian Federation in accordance with the Budget Code of the Russian Federation.

Art. 1423 considers the Procedure for providing subventions from the budgets of settlements to the budgets of municipal districts to resolve issues of local importance of an intermunicipal nature. Settlements that are part of a municipal district, the representative body of which is formed in the manner prescribed by the Federal Law "On the General Principles of the Organization of Local Self-Government", are required to transfer subventions to the budget of the municipal district to resolve issues of local importance of an intermunicipal nature, determined by the specified Federal Law. The purposes, procedure, transfer and use of these subventions are established by the charter of the municipal district and (or) the regulatory legal act of the representative body of the municipal district.

The amount of subventions is approved by the decision of the representative body of the municipal district and the decisions of the representative bodies of settlements on the corresponding budgets for the next financial year according to a standard standard uniform for all settlements of a given municipal district per resident or consumer of budget services.

If the local government body of the settlement fails to comply with the decision of the representative body of the municipal district on the budget of the municipal district for the next financial year in terms of transferring subventions to the budget of the municipal district, the decision of the representative body of the municipal district in the manner established by the law of the subject of the Russian Federation may provide for a reduction in the contribution standards for the given settlement from federal, regional and (or) local taxes and fees, taxes provided for by special tax regimes (except for local taxes), to a level that ensures the receipt of funds in the budget of the municipal district in the amount of the specified subvention.

In conclusion of the discussed topic “Interbudgetary transfers”, the following should be noted. Interbudgetary transfers, being part of the system of interbudgetary relations, are designed to perform very important functions:

Reimburse lower-level budgets for expenses on national services if these expenses exceed other revenues to these budgets;

Contribute to eliminating problems arising from horizontal imbalances, including solving social problems associated with regional economic downturns;

The forms and procedure for providing interbudgetary transfers from local budgets are defined in Art. Art. 142–142.3 BC RF.
The law of a subject of the Russian Federation may provide for the transfer to the budget of a subject of the Russian Federation of subventions from the budgets of settlements or municipal districts (city districts), in which in the reporting year the estimated tax revenues of local budgets exceeded the level established by the law of the corresponding subject of the Russian Federation. In this case, the specified level cannot be set below twice the average level per capita. The procedure for calculating and transferring such subventions is established by the law of the constituent entity of the Russian Federation.
Subventions from the budgets of settlements transferred to the budget of a constituent entity of the Russian Federation are credited to the regional fund for financial support of settlements, and subventions from the budgets of municipal districts and city districts are credited to the regional fund for financial support of municipal districts (city districts).
The volume of subventions to be transferred from local budgets to the budget of a constituent entity of the Russian Federation is calculated in proportion to the excess of estimated tax revenues of the level established by the law of the constituent entity of the Russian Federation.
From the budget of a municipal district, the budgets of settlements that are part of a given municipal district may be provided with financial assistance in the form of subsidies from the district fund for financial support of settlements and other grants and subsidies in accordance with the regulatory legal acts of the representative body of the municipal district, adopted in accordance with the requirements of the Budget Code of the Russian Federation and the laws of the relevant subject of the Russian Federation.
In order to further equalize the financial capabilities of local self-government bodies in settlements to exercise their powers on issues of local importance, district funds for financial support of settlements may be formed as part of the budgets of municipal districts. The procedure for the formation of such funds and the distribution of subsidies from these funds is established by the law of the constituent entity of the Russian Federation. The volume of the district fund for financial support of settlements and the distribution of subsidies between settlements is approved by the decision of the representative body of the municipal district on the budget of the municipal district.
Settlements that are part of a municipal district, the representative body of which is formed from the heads of settlements that are part of the municipal district, and from deputies of the representative bodies of these settlements, are required to transfer subventions to the budget of the municipal district to resolve issues of local importance of an intermunicipal nature. The goals, procedure for calculation, transfer and use of these subventions are established by the charter of the municipal district or a regulatory legal act of the representative body of the municipal district. The amount of subventions is approved by the decision of the representative body of the municipal district and the decisions of the representative bodies of settlements on the corresponding local budgets according to a standard standard that is uniform for all settlements of the municipal district.

City (cities of Kyiv and Sevastopol, cities of republican subordination of the Autonomous Republic of Crimea and cities of regional subordination) and district councils may provide in the relevant budgets for equalization subsidies to the budgets of districts in cities, budgets of villages, towns, cities of regional subordination and their associations, as well as funds transferred from these budgets.

The Verkhovna Rada of the Autonomous Republic of Crimea and the relevant councils may provide for the following types of interbudgetary transfers in the relevant budgets:

subventions for the maintenance of public facilities or the elimination of negative consequences of the activities of public facilities;

subventions for the exercise of their own powers by territorial communities of villages, towns, cities and their associations;

subsidies for the implementation of investment projects;

other subsidies.

Subventions from the State Budget of Ukraine for the implementation of investment projects. Subventions from the State Budget of Ukraine for the implementation of investment projects are provided from the State Budget of Ukraine to the budget of the Autonomous Republic of Crimea, regional budgets, budgets of the cities of Kyiv and Sevastopol with their further redistribution for local government budgets.

Subventions for the implementation of investment projects are provided on the basis of competition between local government budgets and provide for the financial participation of the budget of the subvention recipient in the implementation of the program or project. Local governments, in which the average annual actual amount of expenses for the maintenance of budgetary institutions for the last three budget periods is less than the amount determined in accordance with the financial standards of budgetary security, have a priority right to receive a subvention for the implementation of investment projects.

The basic principles for the provision of subventions are determined by a separate law, the procedure and conditions for their provision are determined by the Cabinet of Ministers of Ukraine, and the volume of subventions for the next budget period is determined by the Law on the State Budget of Ukraine.

The procedure for providing interbudgetary transfers.

Equalization subsidies and subventions from the State Budget of Ukraine to local budgets are transferred from the accounts of the State Budget of Ukraine by the bodies of the State Treasury of Ukraine to the budget of the Autonomous Republic of Crimea, regional budgets, budgets of the cities of Kyiv and Sevastopol, cities of republican subordination of the Autonomous Republic of Crimea and cities of regional subordination and district budgets. The transfer of funds that are transferred to the State Budget of Ukraine from the budget of the Autonomous Republic of Crimea, the budgets of the cities of Kyiv and Sevastopol, the budgets of cities of republican subordination of the Autonomous Republic of Crimea and cities of regional subordination, district and regional budgets is provided by the relevant bodies of the State Treasury of Ukraine.

The procedure for transferring equalization subsidies and subventions from the State Budget of Ukraine to local budgets, funds transferred to the State Budget of Ukraine from local budgets, as well as the procedure for transferring interbudgetary

transfers between local budgets are determined by the Cabinet of Ministers of Ukraine and must ensure timeliness, uniformity, guarantee and completeness of transfers.

1. The economic and social development of the state largely depends on the effectiveness of budget planning.

2. Strict adherence to the objectives, principles and methods of budget planning is the key to the effectiveness of budget processes.

3. To improve the efficiency of budget processes in Ukraine, it is advisable to begin 3-5-year budget planning.

4. The mechanism of interbudgetary transfers has:

¾ promote the harmonious socio-economic development of regions;

¾ take into account the interest of local authorities;

¾ be based not only on the current economic state of the regions, but also take into account potential opportunities.

Test questions and assignments

1. Define the term "budget planning"

2. What is the essence of the main legal acts regulating budget planning?

3. Name the main programs for economic and social development.

4. Describe the tasks, principles and methods of budget planning.

5. What is the essence of budget forecasting?

6. Name the types of budget classification and their main components.

7. What is the essence of general and special budget funds?

8. Tell us about the essence and main types of interbudgetary transfers.

BC RF intergovernmental transfers - funds provided by one budget of the budget system of the Russian Federation to another budget of the budget system of the Russian Federation.

Forms of interbudgetary transfers provided from the federal budget to the budgets of the budget system of the Russian Federation:

Subsidies- interbudgetary transfers provided on a gratuitous and irrevocable basis without establishing directions and (or) conditions for their use (aimed at equalizing the budgetary security of the constituent entities of the Russian Federation).
Subsidies budgets of the constituent entities of the Russian Federation from the federal budget - interbudgetary transfers provided to the budgets of the constituent entities of the Russian Federation for the purpose of co-financing expenditure obligations arising in the exercise of powers of government bodies of the constituent entities of the Russian Federation on subjects of jurisdiction of the constituent entities of the Russian Federation and subjects of joint jurisdiction of the Russian Federation and constituent entities of the Russian Federation, and expenditure obligations to fulfill the powers of local governments on issues of local importance.
Subventions budgets of the constituent entities of the Russian Federation from the federal budget - interbudgetary transfers provided to the budgets of the constituent entities of the Russian Federation for the purpose of financial support for the expenditure obligations of the constituent entities of the Russian Federation and (or) municipalities arising in the exercise of powers of the Russian Federation transferred for implementation to state authorities of the constituent entities Russian Federation and (or) local governments in the prescribed manner.
Interbudgetary transfers to the budgets of state extra-budgetary funds.
Other interbudgetary transfers to the budgets of constituent entities of the Russian Federation.

Based on Ch. 16 we can highlight the following intergovernmental transfers:

Important! Please keep in mind that:

Each case is unique and individual.
A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

from the federal budget;
from the budgets of the constituent entities of the Russian Federation;
from local budgets;
from extra-budgetary funds (in particular, the Federal Compulsory Health Insurance Fund).

Forms of interbudgetary transfers provided from the budgets of constituent entities of the Russian Federation

Interbudgetary transfers from the budgets of the constituent entities of the Russian Federation to the budgets of the budget system of the Russian Federation are provided in the form of:

subsidies to equalize the budgetary provision of settlements and subsidies to equalize the budgetary provision of municipal districts (urban districts);
subsidies to local budgets;
subventions to local budgets and subventions to the budgets of autonomous okrugs that are part of the territories, regions, for the implementation of the powers of state authorities of the constituent entities of the Russian Federation, transferred on the basis of agreements between the state authorities of the autonomous region and, accordingly, the state authorities of the territory or region, concluded in accordance with the law Russian Federation;
subsidies to the federal budget from the budgets of the constituent entities of the Russian Federation;
other interbudgetary transfers to the budgets of the budget system of the Russian Federation.

The forms, procedure and conditions for the provision of interbudgetary transfers to the budgets of intra-city municipalities from the budgets of the constituent entities of the Russian Federation - the federal cities of Moscow and St. Petersburg are established by the laws of these constituent entities of the Russian Federation.

Forms of interbudgetary transfers provided from local budgets

Interbudgetary transfers from local budgets are provided in the form of:

subsidies from the budgets of municipal districts to equalize the budgetary provision of settlements;
subsidies transferred from the budgets of settlements to the budgets of municipal districts to resolve issues of local importance of an intermunicipal nature;
subsidies transferred to the budgets of the constituent entities of the Russian Federation for the formation of regional funds for financial support of settlements and regional funds for financial support of municipal districts (urban districts);
other interbudgetary transfers.

Forms of interbudgetary transfers provided from the MHIF budget

Interbudgetary transfers from the budget of the Federal Compulsory Health Insurance Fund are provided in the form of:

subventions to the budgets of territorial compulsory health insurance funds;
other interbudgetary transfers to the budgets of territorial compulsory health insurance funds.

Basic conditions for providing interbudgetary transfers

Interbudgetary transfers are provided subject to compliance by the relevant government bodies with the budget legislation of the Russian Federation and the legislation of the Russian Federation on taxes and fees.

The terms of provision are reflected in more detail in Art. 130, 136, 142 BC RF.

5) other gratuitous and irrevocable transfers.

Now consider “ The procedure for providing financial assistance from the budgets of municipal districts to the budgets of settlements”(Art. 142¹ )** Financial assistance can be provided to the budgets of settlements that are part of a given municipal district in the form subsidies from the district fund for financial support of settlements and other subsidies and subsidies in accordance with the regulatory legal acts of the representative body of the municipal district, adopted in accordance with the requirements of the Budget Code of the Russian Federation and the corresponding laws of the constituent entity of the Russian Federation.

As part of the budgets of municipal districts, in order to, in addition to subsidies from the regional fund for financial support of settlements, equalize the financial capabilities of local government bodies of settlements to exercise their powers on issues of local importance, the following may be formed: district funds for financial support of settlements . The procedure for their formation and distribution of subsidies from them is established by the law of the subject of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation. The volume of this fund is approved by the decision of the representative body of the municipal district on the budget of the municipal district for the next financial year.

Subsidies from the district fund for financial support of settlements, with the exception of subsidies that are provided from the budgets of constituent entities of the Russian Federation ( clause 5 art. 138 ), are provided to settlements whose estimated budgetary provision does not exceed the level established as a criterion for equalizing the estimated budgetary provision of settlements in a given municipal district.

When determining the level of estimated budgetary provision of settlements, the use of indicators of actual income and expenses for the reporting period and (or) indicators of projected income and expenses of individual settlements is not allowed. This clause 4 art. 142¹ comes into force as follows:

2) the volume of the specified funds from the district fund for financial support of settlements cannot exceed:

in 2006 - 50% of the total funds of this fund;

in 2007 - 40% of the total funds of this fund;

in 2008 - 30% of the total funds of this fund;

in 2009 - 20% of the total funds of this fund.

Art. 142² The BC RF is considering The procedure for providing subventions from local budgets to the budget of a constituent entity of the Russian Federation. The law of a subject of the Russian Federation may provide for the transfer to the budget of a subject of the Russian Federation of subventions from the budgets of settlements or municipal districts (city districts), in which in the reporting year the estimated tax revenues of local budgets (excluding tax revenues according to additional standards of deductions) exceeded the level established by the law of the subject of the Russian Federation . The specified level cannot be set below two times the average, respectively, for settlements or municipal districts (urban districts) of a given subject of the Russian Federation per capita ( clause 1 art. 142² ).

The procedure for calculating and transferring these subventions is established by the law of the constituent entity of the Russian Federation in accordance with the requirements of the Budget Code of the Russian Federation. Subventions from settlement budgets transferred to the budget of a constituent entity of the Russian Federation in accordance with Article 142² , are credited to the regional fund for financial support of settlements. In the event that representative bodies of municipal districts are vested with the powers of state authorities of constituent entities of the Russian Federation to calculate and provide subsidies from the regional fund for financial support of settlements, the specified subventions from the budgets of settlements included in the territory of municipal districts are credited to the regional compensation fund for distribution between the budgets of municipal districts in the following manner: , installed paragraph 2 of paragraph 5 of Art. 137* BC RF. Subventions from the budgets of municipal districts and city districts transferred to the budget of a constituent entity of the Russian Federation in accordance with Article 142² , are credited to the regional fund for financial support of municipal districts (urban districts).

The volume of subventions subject to transfer from local budgets to the budget of a constituent entity of the Russian Federation is calculated in proportion to the excess of estimated tax revenues of the level established by the law of the constituent entity of the Russian Federation in accordance with clause 1 art. 142² . The volume of the specified subvention for a separate municipal entity (MO) per capita cannot exceed 50% of the difference between the estimated tax revenues of the local budget (excluding income under additional deduction standards) per capita and two times the average level of estimated tax revenues per capita. per inhabitant in the last reporting year.

Local government bodies of the relevant municipality provide in the local budget a subvention specified in paragraph 4 of article 142² , and ensure its transfer to the budget of the subject of the Russian Federation in accordance with the law of the subject of the Russian Federation on the budget of the subject of the Russian Federation for the next financial year. In case of failure of local government bodies to comply with these requirements, the law of a constituent entity of the Russian Federation provides for a reduction for a given municipality in the standards of deductions from federal and regional taxes and fees, taxes provided for by special tax regimes (with the exception of local taxes) to a level that ensures the receipt of funds in the budget of a constituent entity of the Russian Federation in the amount of the specified subvention, and in case of their insufficiency - the centralization of part of the revenues from local taxes within limits not exceeding the amount of the specified subsidy.

Art. 142³ considers the Procedure for providing subventions from the budgets of settlements to the budgets of municipal districts to resolve issues of local importance of an intermunicipal nature. Settlements that are part of a municipal district, the representative body of which is formed in the manner prescribed by the Federal Law “On the General Principles of the Organization of Local Self-Government,” are required to transfer subventions to the budget of the municipal district to resolve issues of local importance of an intermunicipal nature, determined by the specified Federal Law. The purposes, procedure, transfer and use of these subventions are established by the charter of the municipal district and (or) the regulatory legal act of the representative body of the municipal district.

In conclusion of the topic discussed, “ intergovernmental transfers” the following should be noted. Interbudgetary transfers, being part of the system of interbudgetary relations, are designed to perform very important functions:

Reimburse lower-level budgets for expenses on national services if these expenses exceed other revenues to these budgets;

Contribute to eliminating problems arising from horizontal imbalances, including solving social problems associated with regional economic downturns;

Serve as an incentive for local authorities to intensify their activities in building tax capacity.