Methodology for forecasting revenue receipts to the budget. Types of income

ориентирована на повышение результативности управления муниципальной собственностью, финансами. The methodology for forecasting revenues to the local budget is aimed at improving the effectiveness of management of municipal property, finance. It allows you to objectively plan the distribution of funds in the upcoming period. Let's consider an example of a technique of forecasting of receipts of incomes in the budget.

General information

МО производится административно-распорядительными актами муниципалитета, региональными законами. The approval of the methodology for forecasting revenues to the MO budget is made by administrative and administrative acts of the municipality, regional laws. The development takes into account the provisions of the BC and NFPs operating in the country. The list of revenues of the municipal budget, which is managed by the MO (chief administrator), is determined by a regulatory act that establishes the appropriate authority.

Calculations

Considering an example of a methodology for forecasting revenue receipts in the budget of the MO, attention should be paid to the availability of a number of indicators in accordance with which planning is carried out. The calculation is based on:

1. The main directions of MO financial policy for the forthcoming and planned periods.
2. Reporting units of the Federal Tax Service, Treasury.
3. Statistical documents.
4. Reporting on the execution of the local budget.
5. Estimates of the volume of payments in the current year.

Specificity

предусматривает выполнение расчетов в разрезе источников, согласно принятой в РФ классификации. The methodology for forecasting revenue receipts in the budget provides for the implementation of calculations in the context of sources, according to the classification adopted in the Russian Federation. In the absence of the required initial information, the planning is carried out in accordance with the assessment of the volume of payments in the current period. Gratuitous receipts include interbudgetary transfers from the regional, regional fund. They can be presented in the form of subventions, grants, subsidies and so on. The planning of amounts from internal sources of financing the deficit for the forthcoming and each subsequent year is carried out in accordance with the calculations of administrators of this type of payment.

Mandatory deductions

The methodology for forecasting revenues to the local budget provides for the procedure for calculating the amount of the fee. At the same time, deductions for:

1. The production of notarial acts by employees of territorial power structures endowed with the relevant competence, in accordance with the normative acts of the Russian Federation.
2. Issuance by the municipal body of a special document authorizing the movement of motor vehicles of the MO, carrying out the transportation of bulky / heavy, as well as dangerous cargoes.

Formula

устанавливает следующее уравнение для расчета предполагаемого объема пошлины: The methodology for forecasting revenue receipts to the budget establishes the following equation for calculating the expected amount of duty:

Pgoc = Edema x K +/- D, in which:

1. Ngos - the planned amount of the fee.
2. Edema is the expected volume of compulsory deductions.
3. D - drop-out (-) or additional (+) amounts due on the state duty in the coming year. They are caused by changes in the BC and ND.
4. К - coefficient, which is characterized by the dynamics of the transfer of amounts in the current period in comparison with the reporting year.

Forecasting of non-tax revenues to the budget

When planning, the amounts expected to be received from the use of objects that are in municipal ownership according to the classification code 95211109045100000120 are taken into account. The exception is property of autonomous institutions, unitary enterprises, state ones including. предусматривает следующее уравнение для расчета: The methodology for forecasting revenue receipts in the budget provides the following equation for the calculation:

Par. them. = (Edge +/- D) x K, in which:

1. Par. them. - the amount of rent for the rental of municipal property, planned to be received.
2. Edema - the amount of annual accrual of amounts from the operation of facilities, in accordance with the concluded agreements.
3. D - drop-off / additional deductions from the provision of material assets. The corresponding indicator is due to the decrease / increase in the area of objects leased.
4. K is the coefficient-deflator. It is applied to the rate of rent or to the estimated value of objects in the planned period.

Informing

предписывает учитывать прочие суммы, предполагаемые к получению от предоставления платных услуг по коду 95211301995100000130. Суммы администрируются в соответствии с ФЗ №8, регламентирующим обеспечение доступа к сведениям о работе госорганов, территориальных структур власти, а также правительственным Постановлением №860. The methodology for forecasting revenue receipts to the budget prescribes to take into account other amounts expected to be received from the provision of paid services by code 95211301995100000130. The amounts are administered in accordance with Federal Law No. 8, regulating access to information on the work of state bodies, territorial authorities, and government decree No. 860 . According to the latter, the rules for charging for the provision of data on the activities of these institutions are approved. The amount, the order of transfer of amounts is also established by the specified government decree.

Sale of property

The forecast of the receipt of income from the sale of tangible property owned by the municipality, in terms of the sale of the OS by code 95211402053100000410 is carried out according to the plan for the privatization of property, approved by a decision adopted at a meeting of deputies of the Defense Ministry. The only exception is the objects transferred to autonomous institutions, unitary, state enterprises. These incomes have an unsystematic character.

Refund by OS

Proceeds from compensation for damage in the compulsory insurance, where beneficiaries are receivers of funds from the budget funds of rural settlements, are accounted for by code 95211623051100000140. Organizational, economic, legal basis of OM transport owners are established by Federal Law No. 40. Compulsory insurance is carried out through the conclusion of contracts with insurers. The agreements indicate the amount of payment in the event of an insured event. The calculation of income is made upon the occurrence of an event, in accordance with the supporting documents provided.

Administrative sanctions

Other receipts from penalties (fines), damages, are credited to the budget by code 95211690050100000140. Administration of these amounts is carried out on the basis of the Administrative Code. Charging is carried out in accordance with the protocols on administrative violations. These receipts are of an unsystematic nature.

Additionally

Income that does not have a permanent character and fixed rates, incomes for which the definition of the base is impossible, are calculated according to the current norms. This takes into account the expected assessment of their accrual for the current year. Planning of other own sources of revenue of the municipal budget is made according to the data on actually credited amounts in the last reporting period and the proposed transfer in the current year. This takes into account the dynamics of the indicators. The methodology for forecasting the receipt of revenues in the federal budget is developed by authorized agencies, in accordance with the nature of payments expected to be received from a particular economic segment.