The fiscal body is ... Features of work, common tasks

это правоохранительная структура, ключевой задачей которой выступает обеспечение экономической стабильности и безопасности страны. The fiscal body is a law enforcement structure, the key task of which is to ensure economic stability and security of the country. The work of this institute includes a set of measures for the use of financial resources, their distribution among industries, regions, social groups. . Let us consider in detail what the fiscal state bodies are .

FNS

входят в единую систему контроля соблюдения бюджетного законодательства. Fiscal tax authorities are part of a unified system for monitoring compliance with budget legislation. They provide oversight of the timeliness, correctness, completeness of calculations and deduction of established payments to the treasury revenue. The Federal Tax and Collection Service is the executive structure that exercises control. The FTS participates in the development and implementation of the financial policy of the country. This fiscal body is one of the key structures in the system. The FTS ensures control over the timely receipt of payments to budgets at all levels, as well as to off-budget funds. The service carries out inter-sectoral coordination, regulation in the sphere of production, turnover of alcoholic products and ethyl alcohol, as well as currency supervision. Конституция, ФКЗ, НК и прочие законы и подзаконные документы (указы, распоряжения президента, постановления правительства). The main normative acts that govern this fiscal body are the Constitution, FKZ, NK and other laws and subordinate documents (decrees, presidential orders, government decrees).

Levels of control

In Russia there are:

1. An all-federal fiscal body. Министерство РФ по обязательным отчислениям в бюджет и внебюджетные фонды страны. This is the Ministry of the Russian Federation for compulsory deductions to the budget and non-budgetary funds of the country. Its head is appointed by the president in accordance with the proposal of the chairman of the government. The deputies are appointed by the Higher Executive Institute of Power. The minister forms an advisory body - the board.
2. Structures of subjects. инспекция ФНС, осуществляющая контроль на территории республики, области/края (автономных в том числе) или города федерального значения. The regional fiscal body is an inspection of the Federal Tax Service that carries out control in the territory of the republic, the region / province (autonomous ones in particular) or a city of federal significance. The head of the structure is appointed by the head of the head of the ministry. In the regional inspectorates, colleges are also formed.
3. Local structures. The territorial fiscal body exercises control over the district or city. The head is appointed by the head of the higher structure.

Common tasks

Financial policy is implemented through the performance of a number of functions. Among them:

1. Compliance with legislation governing mandatory contributions.
2. Maintenance of the account of payers.
3. Conducting control over compliance by obligated subjects and other participants in financial relations with the requirements of tax legislation.
4. Conducting explanatory work on the implementation of provisions of normative acts.
5. Realization of offset or return of excessively paid / collected tax amounts.
6. Confidentiality of information.

Fiscal activity of customs bodies

General management of the work of these structures is carried out by the government and the president. The fiscal function of customs authorities is considered one of the key areas of their competence. Under its significant influence is not only the national economy, but also foreign trade relations. In general, customs payments are funds that are levied on entities involved in moving objects across the border of the country.

Specificity of deductions

An exhaustive list of payments is established by Article 318 of the Customs Code. At the same time, regulation of certain issues is carried out by other normative acts. For example, the Federal Law "On Customs Tariffs" - a law that defines measures to protect the economic interest of the Russian Federation in the conduct of foreign trade activities. Installed payments represent fixed revenues to the budget. They have a special purpose and can not be spent in directions not provided for by law. The collection of payments is carried out only when moving objects across the border. As a rule, they are an indispensable condition for exports or imports. Payment of established amounts is provided by a compulsory mechanism. For evasion of duty, violation of the terms of transfer, the perpetrators are held accountable.

Conclusion

Due to the fact that the fiscal authorities are obliged to ensure the timely and complete collection of the revenues established by the legislation, these structures also conduct work on the analysis of the base of taxation and forecasting the amount of deductions. In addition, they are developing proposals to improve the rules governing financial relations. The results of the work are taken into account by the executive and representative structures. Analytical information, in particular, is used in the preparation and approval of revenue items of the budget. Statistical data are used to develop recommendations for determining the enterprises at which the documentary verification will be carried out. Scheduled and unscheduled inspections are carried out to assess the completeness and timeliness of deductions by payers of established amounts, take measures to eliminate the violations committed, and pay off arisen debts. As part of the inspections, the documentation is examined, the degree of compliance with the financial discipline is assessed. In case of revealing of infringements guilty can be involved to administrative, criminal and other responsibility.