Analysis of income and expenses of the budget of the Russian Federation. Analysis of income and expenses of the budget of the Russian Federation Federal budget of the Russian Federation

• BALANCED BUDGET
• FEDERAL BUDGET
• FEDERAL BUDGET REVENUE
• FEDERAL BUDGET EXPENSES

The task of ensuring budget balance is the most important for the state when implementing economic policy. This article is subject to review and analysis of federal budget revenues and expenses for the period 2013-2017.

• The role of Federal taxes in the tax system of the Russian Federation
• Using public-private partnership mechanisms to develop public infrastructure
• Ways to strengthen the revenue side of the Federal budget of the Russian Federation

The balance of federal budget revenues and expenditures has a significant impact on the stability of the country as a whole. At the same time, the question of the relationship between the revenue and expenditure parts 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 the total volume of 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 bill 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. a clearly expressed excess of revenues. Is it good or bad?

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

Increasing revenues leads, first of all, to budget imbalance, 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 borrowed funds more (about 1005 billion rubles), which is almost twice as much as borrowing in 2016.

It is planned to use 1150 billion rubles to finance the budget deficit. from the 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 is not planned until 2020.

Let's consider the structure of federal budget revenues for 2013-2017.

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

According to the table, you can see that during the period under review there was an increase in income. Let's consider federal budget revenues from the point of view of tax and non-tax revenues. For quite a long period of time, tax revenues have accounted for the majority of all federal budget revenues. So, for the period 2013-2017. their volume is more than 50%, while this share increased significantly over the period of time under review by 10.6 percentage points. This fact indicates that the state, solving its socio-economic problems, decided to replenish the financial base from tax revenues, including mineral extraction tax, income tax, excise taxes, VAT, etc. Non-tax revenues also play a significant role in the formation of the federal budget, despite the fact that for 2013–2017. their share decreased by almost 11.5%. This decrease can be explained by a reduction in income from foreign trade activities. This trend is not accidental, given Russia’s relatively restrained policy on 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 2013-2017, billion rubles.

Analyzing the table, you can see that in 2017 income was higher than in previous years, i.e. a growth trend in budget expenditures is visible. This fact can be justified by the fact that in the context of functional areas of budget expenditures, the most is planned to be spent on social policy - 5080 billion rubles. For the “National Economy” section, allocations amount to almost 2,300 billion rubles. “National Defense” will require about 2,840 billion rubles in the open part of the budget. This is 27% less than what was allocated for national defense in 2016. Despite a slight increase in the total share of expenditures on the social block, the 2017 budget cannot be called “social” from the point of view of concern for the development of the social sphere. The main changes in pensions boiled down to a reduction in the scale of planned indexation and another freeze of the funded part.

Thus, we can summarize 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%. Regarding the population, the state needs to improve policies 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 of the Russian Federation: Textbook for university students studying economics. 4th ed., St. Petersburg: Peter, 2015. - 576 p.
3. Siraeva R.R. Control over budget execution as an integral part of the budget process / R.R. Siraeva, G.F. Garifullina // Socio-economic development of modern society in the conditions of modernization: materials of the International scientific and practical conference. – Saratov, 2016. - pp. 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/

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

Article 1. Main characteristics of the federal budget for 2016

Approve the main characteristics of the federal budget for 2016, determined based on 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 internal debt of the Russian Federation as of January 1, 2017 in the amount of 8,817,760,927.5 thousand rubles;
5) the upper limit of the public external debt of the Russian Federation as of January 1, 2017 in the amount of 55.1 billion US dollars, or 50.1 billion euros;
6) federal budget deficit in the amount of 2,360,190,000.0 thousand rubles.

Article 2. Standards for the distribution of income between the budgets of the budget system of the Russian Federation for 2016

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. Revenues 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 are subject to credit to the budget of the Arkhangelsk region according to 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 according to the standards in accordance with Appendix 2 to this Federal Law.

3. Revenues 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 - Ugra and the Yamalo-Nenets Autonomous Okrug, in 2016 are subject to crediting, respectively, to the budgets of the Khanty-Mansiysk Autonomous Okrug Autonomous Okrug - Ugra and Yamalo-Nenets Autonomous Okrug according to the standards established by the Budget Code of the Russian Federation and this Federal Law, with the exception of tax revenues from the corporate profit 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 of excise taxes on motor and straight-run gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines produced on the territory of the Russian Federation in 2016, subject to credit 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 refund of excise taxes on household heating 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 taxes from 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. Chief administrators of federal budget revenues and chief administrators of sources of financing the federal budget deficit

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 government bodies, federal state bodies, the 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 government institutions subordinate to them, with separate powers of chief administrators of federal budget revenues by publication of legal acts.

Article 4. Features of administering budget revenues of the budget system of the Russian Federation in 2016

1. Establish 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 heating fuel produced from direct distillation diesel fractions and (or ) of 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 budget income classification code provided for accounting for the return of income from the specified tax for 2013);
2) payment of interest accrued upon violation of the deadlines for the return of amounts of overpaid or excessively collected tax (advance payment), fee, corresponding penalties and fines, and interest accrued on the amount of overcharged tax, fee, corresponding penalties and fines, is subject to reflection by code classification of budget income, provided for accounting for income from the specified tax (advance payment), fee, corresponding penalties and fines, using a separate code for the subtype of income;
3) payment of interest accrued upon violation of the deadline for the return of amounts of overpaid or excessively collected export customs duties, corresponding penalties, customs duties, and interest accrued on the amounts of overpaid or excessively collected export customs duties, corresponding penalties, customs duties, shall be reflected according to budget income classification code provided for accounting for income from the specified export customs duties, customs duties, using a separate income subtype code;
4) payment of interest accrued upon violation of the deadline for the return of amounts of overpaid or excessively collected import customs duties, special, anti-dumping, countervailing duties, corresponding penalties, and interest accrued on the amounts of overpaid or excessively collected import customs duties, special, anti-dumping, countervailing duties duties, corresponding penalties, are 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 code for the subtype of income;
5) advance payments towards future customs duties and cash deposits to secure the payment of customs duties received in accounts opened by territorial bodies of the Federal Treasury, intended for accounting for revenues and their distribution between the budgets of the budget system of the Russian Federation, are fully credited 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 for which, in accordance with the budgetary legislation of the Russian Federation, a personal account has been opened in the territorial body of the Federal Treasury (financial body of a constituent entity of the Russian Federation or financial body municipal formation), confirmed by an order on the transfer of funds with a mark of the relevant territorial body of the Federal Treasury
(financial body of a constituent entity of the Russian Federation or financial body of a municipal entity).

3. Establish that the amount of fees for services provided by federal government 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 corresponding federal government institution.

Article 5. Features of the use in 2016 of funds received by individual legal entities from the federal budget

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

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

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

When providing treasury support for government contracts (contracts, treaties, agreements), territorial bodies of the Federal Treasury authorize transactions in the manner established by the Ministry of Finance of the Russian Federation.

2. Establish that in 2016 the following are subject to treasury support:

1) contracts (agreements) on the provision of subsidies to legal entities (except for subsidies to federal budgetary and autonomous institutions), including state corporations and the State Company "Russian Highways", 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 of which is subsidies to state corporations and the State Company "Russian Highways" and budget investments specified in paragraph 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 whose authorized (share) capitals are provided contributions specified in paragraph 2 of this part with legal entities - executors under contracts (agreements), the source of financial support of which is these budget investments, subsidies and contributions to authorized (share) 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 fulfilling 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-contractors 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) government 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 State Company "Russian Highways", and budget investments to legal entities in accordance with Article 80 of the Budget Code of the Russian Federation, included to 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, for the purpose of financial support for costs associated with production (sales) ) goods, performance of work, 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, in accounts opened with the Central Bank of the Russian Federation, in credit institutions of the specified legal entity persons, no later than April 1, 2016, are subject to transfer in the order established by the Government of the Russian Federation to accounts opened by territorial bodies of the Federal Treasury in divisions of the Central Bank of the Russian Federation, with reflection on the corresponding personal accounts for use by these legal entities in accordance with the decisions specified in part 5 of this article, with appropriate amendments to contracts (agreements) on the provision of subsidies and budget investments to the specified legal entities.

5. Establish that federal executive authorities, other organizations exercising, in accordance with the budget legislation of the Russian Federation, the powers of the main manager of federal budget funds, have provided from the federal budget the funds specified in part 4 of this article, as well as the funds specified in part 1 of the article 5 of the Federal Law of December 1, 2014 N 384-FZ “On the federal budget for 2015 and for the planning period of 2016 and 2017”, located in accounts opened by territorial bodies of the Federal Treasury in divisions of the Central Bank of the Russian Federation, no later than July 1, 2016 of the year, in the manner established by the Government of the Russian Federation, decide on the use in 2016, in whole or in part, of the balances of these funds with the introduction of appropriate changes to contracts (agreements) on the provision of subsidies and budget investments:

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

In the absence of these decisions before July 1, 2016, the balances of funds specified in paragraph one of this part are subject to transfer to the federal budget with 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.

The Government of the Russian Federation, before October 15, 2016, submits 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 budget allocations specified in paragraph 9 of part 1 of the article 21 of this Federal Law, in an amount equivalent to the amount of the balances of funds specified in paragraph one of this part, excluding the balances 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 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, during 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 expenses of legal entities whose source of financial support are these subsidies, are carried out by territorial bodies of the Federal Treasury in the manner established by the Government of the Russian Federation.

8. The balances of funds in the accounts of territorial bodies of the Federal Treasury opened in divisions of the Central Bank of the Russian Federation in accordance with the legislation of the Russian Federation, which respectively reflect transactions for accounting for funds from the budgets of state extra-budgetary 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 working day of the current financial year to the accounts from which they were previously transferred, in the manner established by the Ministry of Finance of the Russian Federation.

9. Territorial bodies of the Federal Treasury carry out cash payments from the funds specified in part 8 of this article no later than the second working day following the day the management bodies of state extra-budgetary funds of the Russian Federation, recipients of budget funds 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 for individual transactions by organizations whose personal accounts are opened with the Federal Treasury, financial authorities 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 of the Tax Code of the Russian Federation.

11. Balances of federal budget funds as of January 1, 2016 in 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 government institutions executing sentences in the form of imprisonment, as a result of their implementation 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, 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. Budgetary allocations of the federal budget for 2016

1. Approve the total amount of budgetary 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 allocations by sections, subsections, target items (state programs of the Russian Federation and non-program areas of activity), groups of types of expenses of the classification of federal budget expenses for 2016 in accordance with Appendices 10 and 11 (secret) to this Federal Law.

4. Approve the distribution of budget allocations by target items (state programs of the Russian Federation and non-program areas of activity), groups of types of expenses, sections, subsections of the classification of federal budget expenses for 2016 in accordance with Appendices 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 target 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, interbudgetary subsidies, other interbudgetary transfers, budget loans provided for by this Federal Law are provided in the manner established by the Government of the Russian Federation.

8. The main managers of federal budget funds within three working days from the date of conclusion of the 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 government institutions and federal state unitary enterprises, subsidies, subventions, other interbudgetary transfers that have a specific purpose, the budgets of the constituent entities of the Russian Federation ensure the formation and submission of information and documents for each agreement (agreement) to the register of agreements (agreements), maintained by the Federal Treasury in the manner established Ministry of Finance of the Russian Federation. The register of agreements (contracts) is posted on the unified portal of the budget system of the Russian Federation, access to which is provided on the Internet information and telecommunications network.

9. To establish that subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation to reimburse 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 the section “National Economy” of the classification of budget expenditures, are provided in the manner established by the Government of the Russian Federation, in the case and to the extent of receipt of federal budget revenues from the payment by residents of an industrial park or technology park of taxes, fees and customs duties taken into account when calculating the volume 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 budgetary allocations for the implementation of state powers to conduct state environmental assessment, provided for under 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 case and to the extent of receipt of federal budget revenues from fees contributed by customers of documentation subject to state environmental impact assessment, the organization and implementation of which is carried out by the federal executive body in the field of environmental impact assessment, calculated in accordance with the cost estimate for conducting state environmental impact assessment.

Article 7. Features of the use of budgetary allocations to support the activities of federal government bodies and federal government institutions

1. The Government of the Russian Federation does not have the right to make decisions leading to an increase in the number of federal civil servants in 2016, as well as employees of federal government institutions, with the exception of decisions regarding employees of federal government institutions created by the Government of the 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 financial support for courts in 2016 is carried out based on the staffing level:

1) judges of courts of general jurisdiction (excluding magistrates) in the amount of 25,433 units and employees of their apparatus (excluding personnel for the security and maintenance of buildings, transport facilities) in the amount of 68,616 units;
2) judges of the system of arbitration courts of the Russian Federation in the amount of 4,319 units and employees of their apparatus (excluding personnel for security and maintenance of buildings, transport facilities) in the amount of 11,856 units;
3) personnel for the security and maintenance of buildings, transport facilities, determined by the Judicial Department at the Supreme Court of the Russian Federation within the limits of allocations 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 at the Supreme Court of the Russian Federation and its departments in the constituent entities of the Russian Federation (excluding personnel for the security and maintenance of buildings, transport facilities) in the amount of 6,615 units, including employees of the central office in the amount of 522 units;
5) employees of the apparatus of the Supreme Court of the Russian Federation (excluding personnel for security and maintenance of buildings, transport facilities) in the amount of 1,392 units.

3. Use of budgetary 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 the Decree of the President of the Russian Federation of May 7, 2012 N 597 “On measures for the implementation state social policy", Decree of the President of the Russian Federation dated June 1, 2012 N 761 "On the National Strategy of Action in the Interests of Children for 2012 - 2017" and Decree of the President of the Russian Federation dated December 28, 2012 N 1688 "On some measures to implement state policy in the field of protection of orphans and children left without parental care" in terms of increasing wages for certain categories of workers, is carried out in the manner established by the Government of the Russian Federation.

Article 8. Features of the budget obligations for establishing individual expenditures of the Russian Federation and the use of appropriations in the field of social security of the population

1. Establish that in 2016, the amount of maternity (family) capital provided for by 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. To establish in 2016 the amount of the savings contribution per participant in the savings-mortgage housing system for 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 annual cash payments to citizens awarded the “Honorary Donor of Russia” badge 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, on the basis of a judicial act providing for recovery from federal budget funds, to 1.04.

5. Approve the distribution of budget allocations for 2016 among 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 these areas and areas no 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 size of the living wage of a pensioner as a whole for the Russian Federation to determine the size of the federal social supplement to pension in accordance with Article 4 of the Federal Law of October 24, 1997 N 134-FZ “On the living wage in the Russian Federation” for 2016 in the amount of 8 803 rubles.

Article 9. Features of providing budget investments to legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises

1. Approve the distribution of budgetary allocations for the provision by federal executive authorities and the State Atomic Energy Corporation Rosatom, performing functions in the relevant field of activity, of budget investments to legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises, subsidies 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 in 2016 to contribute to the authorized capital of the joint stock company "Russian Agricultural Bank" 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.

The federal executive body, which carries out the functions of managing federal property, has the right in 2016 to assign in the 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, technical and software 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.

Article 10. Interbudgetary transfers to the budgets of the constituent entities of the Russian Federation and the budget of the city of Baikonur

1. Confirm 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. 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 one-time cash payments established by federal laws and presidential decrees 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 of the Russian Federation.

3. 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 until April 1, 2016.

4. Subsidies for equalizing the budgetary provision 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 the Autonomous Okrug), the Khanty-Mansiysk Autonomous Okrug - Ugra, and the Yamalo-Nenets Autonomous Okrug.

5. Payment for postal services and banking services provided by banks determined by state authorities of the constituent entities of the Russian Federation (local government bodies) 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 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 implementation of the powers of the Russian Federation delegated to them, can be carried out at the expense of appropriate 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, operations with interbudgetary transfers provided from the federal budget in the form of subsidies, subventions and other interbudgetary transfers with a designated purpose, including their balances not used as of January 1, 2016, during execution budgets of the constituent entities of the Russian Federation are accounted for in personal accounts opened for recipients of funds from the budgets of the constituent entities of the Russian Federation in the territorial bodies of the Federal Treasury.

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

To establish that in 2016, the provision of interbudgetary transfers 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 designated purpose is carried out within the amount necessary to pay monetary obligations for the expenses of recipients of budget funds of a constituent entity of the Russian Federation, the source of financial support of which is 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 that have a designated purpose, within the amount necessary to pay monetary obligations for expenses recipients of budget funds of a constituent entity of the Russian Federation, the source of financial support for which is these interbudgetary transfers, are carried out by 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 with a designated purpose included in the list approved by the Government of the Russian Federation.

To establish that territorial bodies of the Federal Treasury have the right 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 local budget in the form of subsidies, subventions and other interbudgetary transfers that have a specific purpose, within the amount necessary to pay monetary obligations for the expenses of recipients of local budget funds, the source of financial support for which is these interbudgetary transfers, in the manner established 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 volume of budget allocations provided for by sources of financing the federal budget deficit for these purposes, in the amount of up to 310,000,000.0 thousand rubles for partial coverage budget deficits of the constituent entities of the Russian Federation, covering temporary cash gaps that arise during the execution of the budgets of the constituent entities of the Russian Federation, as well as for the implementation of measures related to the elimination of the consequences of natural disasters and man-made accidents.

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

1) to partially cover the budget deficits of the constituent entities of the Russian Federation, to cover temporary cash gaps that arise during the execution of the budgets of the constituent entities of the Russian Federation - in the amount of 0.1 percent per annum;

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

3. Budget loans using funds from targeted foreign loans (borrowings) are provided in 2016 from the federal budget within the budget allocations provided for by 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 the balances of funds in the accounts of the budgets of the constituent entities of the Russian Federation (local budgets) in the amount of 0.1 percent per annum.

Article 12. Program for providing state financial and state export loans

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

2. State financial and state export loans are provided subject to the fulfillment by foreign borrowers of previously accepted obligations to service and repay state financial and state export loans provided in accordance with agreements and (or) contracts concluded starting from January 1, 2003.

Article 13. State internal borrowings of the Russian Federation, state internal debt of the Russian Federation and provision of state guarantees of the Russian Federation in the currency of the Russian Federation

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

2. The Government of the Russian Federation has the right in 2016, in agreement with the Central Bank of the Russian Federation, to make a decision to repurchase bonds of the State Republican Internal Loan of the RSFSR of 1991 owned by the Central Bank of the Russian Federation at their nominal value without paying interest payments.

3. Set the upper limit of 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 has the right 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 bond issues 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 the manner established by the Government of the Russian Federation for the purposes project financing (line 2 of section 1.1 of Appendix 24 to this Federal Law).

6. The Government of the Russian Federation has the right in 2016, 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 make decisions on the exchange of government securities of the Russian Federation with a nominal value of up to 200,000,000.0 thousand rubles as agreed with their owners, including the Central Bank of the Russian Federation, for government securities of the Russian Federation of other issues.

Article 14. State external borrowings of the Russian Federation, state external debt of the Russian Federation and provision of state guarantees of the Russian Federation in 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 domestic government foreign currency bonded loans in order to settle the internal foreign currency debt of the former USSR to Russian legal entities - owners of blocked foreign 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 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, has 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 the amount , not exceeding an amount equivalent to 150,000.0 thousand US dollars for each state guarantee of the Russian Federation.

6. The Government of the Russian Federation has the right in 2016, 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 on government loans carried out by issuing securities on behalf of the Russian Federation, the nominal value of which is indicated in foreign currency and for which the statute of limitations established by the legislation of the Russian Federation has expired Federation.

Article 15. Compensation payments for citizens' savings

1. Direct 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 state insurance organizations (open joint-stock company "Russian State Insurance Company" and companies of the Rosgosstrakh system) and the redemption of those available from the owners - citizens Russian Federation State Treasury Obligations of the USSR and certificates of the Savings Bank of the USSR, which are guaranteed savings in accordance with Federal Law of May 10, 1995 N 73-FZ "On the restoration and protection of savings of citizens of the Russian Federation", funds in 2016 in the amount of 800,000.0 thousand rubles 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 storage period of deposits (contributions) and is reduced by the amount of previously received preliminary compensation (compensation) and additional compensation for deposits (contributions).

Citizens of the Russian Federation born between 1946 and 1991 (including heirs belonging to this category of citizens) are paid compensation in the amount of twice 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 storage period of deposits (contributions) and is reduced by the amount of previously received preliminary compensation (compensation) and additional compensation for deposits (contributions).

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

3. Heirs belonging to the categories of citizens of the Russian Federation specified in Part 2 of this article are paid compensation in the amount of double and triple the balance of deposits (contributions) regardless of the age of the deceased owner of the deposits (contributions). At the same time, the amount of compensation payments to the heirs is not reduced by the amount of compensation previously received for funeral services in the amount of up to 6.0 thousand rubles.

4. In the event 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 on January 1, 1992, or a person insured under target deposits (contributions) for children who was a citizen of the Russian Federation on the day of death, compensation for payment for funeral services is paid to the heirs or individuals who paid for funeral services, in the amount and on the terms that are determined 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 were previously made in three times (double) the 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, repeated payment of the specified compensations is not carried out.

6. Redemption through the Savings Bank of the Russian Federation of State Treasury Obligations of the USSR and certificates of the Savings Bank of the USSR, which were placed on the territory of the Russian Federation before January 1, 1992 and which were not repaid in previous years, is carried out at the request of their owners - citizens of the Russian Federation on the terms defined by Article 137 of the Federal Law of December 23, 2003 N 186-FZ "On the Federal Budget for 2004". Lost State Treasury Bonds of the USSR and certificates of the USSR Savings Bank 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 to 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 of December 7, 1992 N 1565 "On measures for settlement internal currency debt of the former USSR", at the expense of funds provided for under the subsection "Other national issues" of the section "National issues" of the classification of budget expenditures.

Article 16. Features of writing off certain types of debt to the federal budget in 2016

1. Debt of subjects 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 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 the debtor's other obligations to pay funds determined by the relevant agreement (transaction), return of unjust enrichment, and compensation for losses.

2. Debt of the open joint-stock companies "Rosagrosnab" and "Agroplemsoyuz", the Russian Union of Breeding Organizations for the Reproduction and Sale of Pedigree Animals "Rosplemoobedineniye" (hereinafter referred to as leasing companies) for the return of federal budget funds allocated to provide the agro-industrial complex with engineering products and breeding livestock ( hereinafter - leasing fund funds), may, in the manner and on the terms established by the Ministry of Finance of the Russian Federation, be reduced by the Ministry of Agriculture of the Russian Federation by the amount of debt for the return of leasing fund funds, subject to write-off from the records of leasing companies in connection with the termination of obligations (recognition repaid claims for obligations) subleasing companies, lessees and suppliers (sellers) of leased items, buyers and suppliers (sellers) of spare parts and other engineering products purchased at the expense of the leasing fund, as well as credit institutions (banks) authorized to conduct transactions with use of the leasing fund on the grounds established by the legislation of the Russian Federation.

3. In 2016, the Government of the Russian Federation has the right to decide to write off 100 percent of the debt of countries debtors of the Russian Federation that have completed their participation in the expanded Debt Relief Initiative for 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 material assets borrowed before January 1, 2001, is subject to write-off (forgiveness) in proportion to the actual repayment of the value of these material assets by the executive authorities of the constituent entities of the Russian Federation or return the number of similar material assets in the state material reserve, taking into account payment for the use of these material assets in the manner established by the Government of the Russian Federation.

Article 17. Separate transactions by sources of financing the federal budget deficit

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

2. Sales of precious metals and precious stones from the State Fund of Precious Metals and Precious Stones of the Russian Federation are 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 for 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 locked currencies opened with Vnesheconombank before January 1, 1992, makes payments of balances on these accounts in an amount of less than 1, 0 thousand US dollars, not subject to conversion into bonds of an internal state foreign currency loan, at the expense of federal budget funds provided for the repayment of the state external debt of the Russian Federation.

5. Establish that:

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

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

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

Article 18. Organizations performing the functions of agents of the Government of the Russian Federation in 2016

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 to compensate for harm to citizens exposed to radiation as a result of radiation accidents;
2) compensation to family members of deceased (deceased) military personnel and employees of certain federal executive authorities in connection with their payment for residential premises, utilities and other types of services;
3) payments for repairs of individual residential buildings belonging to family members of military personnel who have lost their breadwinner;
4) monthly benefits for children of military personnel who were directly involved in the fight against terrorism in the North Caucasus region and who died (missed in action) while performing conscription military service duties;
5) compensation payments to women with children under three years of age who were dismissed due to the liquidation of organizations.

2. The functions of an agent of the Government of the Russian Federation are carried out by the public joint-stock company "Sberbank of Russia" in accordance with agreements concluded between the public joint-stock company "Sberbank of Russia" and the federal executive authorities, which, in accordance with this Federal Law, are the main administrators of those specified in part 1 of this article budget allocations. For performing the functions of an agent of the Government of the Russian Federation for making the payments specified in Part 1 of this article, the public joint stock company Sberbank of Russia is paid a remuneration, the amount of which should not exceed 0.5 percent of the amount of payments made.

3. Public joint-stock company "Sberbank of Russia" is an agent of the Government of the Russian Federation for the payment of pensions, benefits and compensation on the territory of the Russian Federation to persons whose pension provision is carried out in accordance with the Law of the Russian Federation of February 12, 1993 N 4468-I "On Pension providing for persons who served in military service, service in internal affairs bodies, the State Fire Service, authorities for control of the circulation of narcotic drugs and psychotropic substances, institutions and bodies of the penal system, and their families,” as well as persons who served in customs authorities , prosecutorial 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 are carried out by the public joint-stock company Sberbank of Russia in accordance with agreements concluded between the public joint-stock company Sberbank of Russia and the federal executive authorities 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 of additional services on a paid basis, 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 the courts:

1) state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)", joint-stock companies "Russian Bank for Support of Small and Medium Enterprises", "Russian Agricultural Bank" - on issues of ensuring the return (repayment) of debt 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 of debt on monetary obligations to the Russian Federation;

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

3) joint stock company "Roseximbank" - 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 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 repayment of debt from federal budget funds provided to provide the agro-industrial complex with engineering products and breeding livestock, as well as restructuring the debts of agricultural producers in accordance with the Federal Law dated July 9, 2002 N 83-FZ “On the financial recovery of agricultural producers”;

5) state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)" - on issues of accounting, servicing and repayment (use) of the state external debt of the former USSR and the Russian Federation (including the internal currency debt of the former USSR) and government loans provided by the former USSR and the Russian Federation 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 organizations selected in the prescribed manner - on issues of placement of bonds of internal and external bond loans of the Russian Federation;

7) state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)" - on issues of storing securities certificates and (or) accounting for 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 in Part 5 of this article, the state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)", joint-stock companies "Russian Bank for the Support of Small and Medium Enterprises", "Roseximbank", "Russian Agricultural Bank" and the open joint-stock company "Rosagrosnab" are paid remuneration in a total amount of 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 bond loans of the Russian Federation, financial organizations selected in the prescribed manner are paid remuneration in a total amount of up to 132,930.0 thousand rubles from funds raised as a result of placement in 2016 year of bonds of internal and external bond loans of the Russian Federation, in accordance with agreements concluded with these organizations, with the reflection of this operation in the report on the execution of the federal budget.

Article 19. Features of servicing in 2016 by the Central Bank of the Russian Federation and credit organizations of individual accounts of participants in the budget process

1. Establish that divisions of the Central Bank of the Russian Federation and credit organizations, without charging a fee:

1) service accounts opened for the Federal Treasury and its territorial bodies;
2) service accounts opened for 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 Federal Treasury, financial authorities 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 services for the transfer of funds using telegraph technology to the territorial bodies of the Federal Treasury.

2. The Central Bank of the Russian Federation provides information services in the payment system of the 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 in divisions of the Central Bank of the Russian Federation and credit organizations:

1) federal government institutions and federal budget institutions;
2) 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 coming to their temporary disposal;
4) government institutions of the constituent entities of the Russian Federation (municipal government institutions) and budgetary institutions of the constituent entities of the Russian Federation (municipal budgetary institutions);
5) management bodies of state extra-budgetary funds to account for funds from the budgets of state extra-budgetary funds;
6) recipients of funds from the budgets of state extra-budgetary funds to account for funds coming to their temporary disposal.

4. If it is established that the accounts specified in Part 3 of this article have not been closed in divisions of the Central Bank of the Russian Federation and credit institutions, transactions on them are subject to suspension on the basis of those sent in the manner established by the Ministry of Finance of the Russian Federation, the Federal Treasury and its territorial bodies of submissions to suspend operations.

Article 20. Features of the execution of the Baikonur city budget in 2016

1. Tax benefits in the territory of the city of Baikonur are provided 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 (benefits for individual taxpayers) are not provided in the city of Baikonur.

3. Tax benefits specified in part 1 of this article are provided to legal entities and individual entrepreneurs if they simultaneously comply with the following conditions:

1) the presence of premises, property, production 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) in the territory of the city of Baikonur (including the Baikonur Cosmodrome).

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

5. Interbudgetary transfers provided to the budget of the city of Baikonur from the federal budget in the form of other interbudgetary transfers that were not used in 2015 are subject to use in 2016 for the same purposes.

6. Authorized bodies of state power of the Russian Federation conduct audits and checks of 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 breakdown of the federal budget is the distribution of the following reserved as part of those approved by Article 6 of this Federal Law:

1) budgetary allocations in the amount of up to 2,000,000.0 thousand rubles, provided for under the subsection “Reserve Funds” of the section “National Issues” of the classification of budget expenditures, for the implementation of measures to eliminate the consequences of large-scale natural disasters, determined by decisions (instructions) of the President of the Russian Federation , in the territories of the constituent entities of the Russian Federation, according to decisions of the Government of the Russian Federation;

2) budgetary allocations in the amount of 5,768,225.0 thousand rubles, provided for under the subsection “Other national issues” of the section “National issues” of the classification of budget expenditures, for the payment of property tax of organizations and land tax by federal government bodies, federal government agencies, organizations participating in the mobilization preparation of the economy, in connection with the abolition of tax benefits for the payment of corporate property tax and land tax and in connection with the increase in the total residual value of federal property assigned to the right of operational management, recognized as fixed assets, and the cadastral value of land plots, in the manner established by the Government of the Russian Federation;

3) budgetary allocations in the amount of 10,970,283.4 thousand rubles, provided for in the subsection “Other national issues” of the section “National 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) budgetary allocations in the amount of 93,238,595.3 thousand rubles, provided for under the subsection “Other national issues” of the section “National 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
state civil servants;

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

6) budgetary allocations in the amount of 144,909,930.0 thousand rubles and in the amount in accordance with Appendices 8 (secret), 11 (secret) and 13 (secret) to this Federal Law, provided for under the subsection "Other issues in the field of national defense" section "National Defense", subsections "Security Bodies", "Protection of the population and territory from natural and man-made emergencies, civil defense" and "Other issues in the field of 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 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 activities in the field of national defense, national security, research and use of space space, law enforcement activities, development of the military-industrial complex and measures to eliminate the consequences of the activities of chemical weapons storage facilities and chemical weapons destruction facilities;

7) budgetary allocations provided for under 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 carrying out activities related to the replenishment of military products assignment, supplied from availability in the implementation of military-technical cooperation, for reimbursement of expenses of the Ministry of Defense of the Russian Federation associated with 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 case and within the limits of receipt of federal budget revenues from the sale of released movable and immovable military and other property under the operational management of federal executive bodies that provide for military and equivalent service, and the recipients of federal budget funds subordinate to them, from the sale of military products appointments from the availability of federal executive authorities and the provision of services (performance of work) in the implementation of military-technical cooperation, from the sale in the prescribed manner of land plots provided for defense and security needs, as well as funds from the provision of services (performance of work) on the basis of civil contracts -legal nature, concluded in cases provided for by legislative and other legal acts of the Russian Federation (including agreements concluded with the open joint-stock company "Russian Railways"), and income from the rental of property under the operational management of the Ministry of Defense of the Russian Federation and subordinate to him 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 volume of expenses under contracts related to the fulfillment of obligations to lease military products);

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

9) budgetary allocations in the amount of up to 65,000,000.0 thousand rubles, provided for under 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 global market and import substitution, development of innovative projects to support small and medium-sized businesses, non-resource exports, production of high-tech products, mortgage lending, additional measures for social support of citizens, reducing tensions in the labor market and supporting effective employment, to ensure expenditure obligations for the implementation separate powers in the field of drug supply, for the purchase of medicines, diagnostics and antiviral drugs, as well as for supporting the budgets of the constituent entities of the Russian Federation and providing humanitarian assistance to the population of foreign countries, according to decisions of the Government of the Russian Federation;

10) budgetary allocations in the amount of up to 342,200,000.0 thousand rubles, provided for under the subsection “General Economic Issues” of the section “National Economy” of the classification of budget expenditures, according to 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 Government of the Russian Federation;

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

12) budgetary allocations in the amount of 6,800,000.0 thousand rubles, provided for under the subsection “Transport” of the section “National Economy” of the classification of budget expenditures, to support the activities of the organization of public railway transport in the territory of the Crimean Federal District according to decisions of the Government of the Russian Federation;

13) budgetary allocations in the amount of up to 500,000.0 thousand rubles, provided for under the subsection “Road Facilities (Road Funds)” of the section “National Economy” of the classification of budget expenditures, for the implementation of measures for the restoration of highways of federal, regional or intermunicipal and local significance when eliminating the consequences of emergency situations, in the manner established by the Government of the Russian Federation;

14) budgetary allocations in the amount of 4,154,068.3 thousand rubles, provided for under the subsection “Other issues in the field of the national economy” of the section “National Economy” of the classification of budget expenditures, and budgetary allocations in the amount of 1,840,000.0 thousand rubles, provided for under 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 implementation of state guarantees of the Russian Federation in the event of guarantee cases;

15) budgetary allocations in the amount of up to 10,000,000.0 thousand rubles, provided for under 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 roadmaps of the National Technology Initiative according to decisions of the Government of the Russian Federation ;

16) budgetary allocations in the amount of up to 2,243,587.0 thousand rubles, provided for under 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 in connection with the increase in the price of purchasing natural gas from consortium participants "Sakhalin-1" for consumers of the Khabarovsk Territory by decision of the Government of the Russian Federation;

17) budgetary allocations in the amount of up to 1,000,000.0 thousand rubles, provided for under the subsection “Other issues in the field of the national economy” of the section “National Economy” of the classification of budget expenditures, for contributions 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-Bilibino energy hub of the Chukotka Autonomous Okrug by decision of the Government of the Russian Federation;

18) budgetary allocations in the amount of 7,923,504.5 thousand rubles, provided for under the subsection “Protection of 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 when assigning a monthly monetary payments 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;

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

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

2. Establish that in 2016, a reduction in the total volume of budgetary allocations approved in the prescribed manner to the main manager of federal budget funds for the payment of corporate property tax and land tax in order to direct them to other purposes without amending this Federal Law is not allowed.

3. To 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 state material reserve system in order to refresh the stocks of the state material reserve after the expiration of the established storage period without simultaneous delivery and depositing an equal amount of similar material assets into the state material reserve with replenishment in subsequent years.

4. Establish that the balances of funds as of January 1, 2016 in the accounts of the Federal Treasury opened in divisions 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, if the volume of funds constituting the assets of the closed-end mutual investment fund for long-term direct investments "Russian Direct Investment Fund" decreases below 30,000,000.0 thousand rubles, the Government of the Russian Federation has the right to decide on the acquisition of additional investment funds shares of the specified mutual investment fund at the expense of budgetary allocations provided for under 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 social sphere, has the right to introduce 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 the insurance pension and indexation of social pensions provided for by Federal Law of December 15, 2001 N 166-FZ “On State Pension Provision in the Russian Federation”, in 2016;

The 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 the financial support for the implementation of the federal law specified in paragraph two of this part;

The draft federal law "On Amendments to the Federal Law "On the Federal Budget for 2016", which provides, among other things, for 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 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 planning period of 2013 and 2014", to provide funds to the joint stock company "Development Fund of the Far East and 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 the Federal Law of November 24, 2008 N 204- Federal Law "On the Federal Budget for 2009 and for the Planning Period of 2010 and 2011", Appendix 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”, in order to implement the project “Construction of a 500 kV Ust-Kut substation with entrances 500 kV overhead line and 220 kV overhead line, Irkutsk region" in the amount of 1,661,624.55 thousand rubles by decision of the Government of the Russian Federation.

10. Establish that the 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 by Appendices 81 and 82 to the Federal Law of December 13, 2010 N 357-FZ " On the federal budget for 2011 and for the planning period 2012 and 2013" for the implementation of work on the technological connection to power supply centers of mobile radiotelephone communication facilities on the Amur highway Chita - Khabarovsk, in order to implement the project "Expansion of the 220 kV Maya substation and construction power transmission lines of the Megino-Kangalassky district of the Republic of Sakha (Yakutia) for connection to the electrical networks of 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 Hydro-Generating 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 2010 and 2011" for the completion of the construction of the coastal spillway of the Sayano-Shushenskaya HPP, in order to implement the project "Expansion of the 220 kV Maya substation and the construction of power transmission line entries in the Megino-Kangalassky district of the Republic of Sakha (Yakutia) for connection to the electrical networks of PJSC FGC UES of 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 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" and Appendix 8 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" in order to fulfill the Russian part of the obligations under the project the creation of a Russian-Indian multi-purpose transport aircraft, for the implementation of the program for the creation of aircraft of the MC-21 family in an amount not exceeding an 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 sent 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 by Appendix 8 1 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" for carrying out work on technological connection to power supply centers of mobile radiotelephone communication facilities on the highway "Amur" Chita - Khabarovsk, for reimbursement of expenses associated with the repayment of loans and borrowings previously attracted to carry out the specified 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 providing budget investments in 2016 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 make a decision on accounting for budgetary allocations for the provision of specified budgetary investments and subsidies in the federal targeted 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 of certain public and other non-profit organizations in accordance with Appendix 30 to this Federal Law are provided in the manner established by the Government of the Russian Federation.

President of Russian Federation
V.Putin

1. Budget is small

The US budget for 2016 is $3990 billion, that is, 16 times more. Yes, they have a budget deficit (by the way, the smallest in recent years) - $474 billion - more than our entire budget.

Why, with such modest resources, to enter into confrontation with the whole world is unclear. And they don’t understand it either, so they just consider us crazy and try not to touch us.

2. The budget is conservative

The budget does not show any fundamental changes, anti-crisis measures or savings. For three years, the average price is set at $50-55 per barrel and the exchange rate is 63.3-62.5 rubles/$ - approximately what we have now.

That is, no one is planning a rise in oil prices - and there have been so many loud statements that the world economy will collapse, that a barrel cannot cost less than $80. Now everything is in the past.

The cost of a barrel in rubles is planned to be the same as this year - in the range of 3100-3300 rubles per barrel. This is an important number. As soon as you see her leaving the corridor, you know that something has broken structurally in our economy and very soon there will be an ay-ay-ay.

In the last budget we waited for oil prices to rise, in this budget we are waiting for something completely unknown, but in the meantime we are eating through our reserves.

3. Budget deficit

Budget expenditures in 2016 exceed revenues. The excess is serious, but not fatal - 3% of GDP. The US has about the same amount in relative terms - 2.8% of GDP.

It is planned to take money to cover the deficit from the Reserve Fund, spending 2/3 of the reserves over the year. The total in the reserve fund is now 3210 billion rubles, 1074 billion rubles will remain.

So we opened the little bottle. There will be nowhere to get more money - external borrowing is impossible due to sanctions, and the money from the National Welfare Fund has already been allocated to support failing banks and starving oil workers.

What happens when the money runs out?

4. The budget is overly optimistic

And everything will be fine! - the government tells us. Inflation will decrease by almost three times and will be at a level of 6.4% to 5.1%. Moreover, GDP will grow by 0.7% in 2016, 1.9% in 2017 and 2.4% in 2018!

On the one hand, such GDP growth is not much - we are simply going to win back in three years what we lost in one. On the other hand, how will we grow? As you remember, the government is no longer counting on oil. Will we win at cards? Will unfinished entrepreneurs push themselves? Will Skolkovo flood the whole world with its nanogarbage?

I sincerely doubt it. There are no signs of the situation improving, the budget is conservative, so it is at least strange to expect the economy to flourish. If the situation does not at least worsen, the money in the budget will run out in mid-2016.

And the situation could easily get worse - Iran has not yet uncorked its oil bins, sooner or later the mess in Syria will end, and in a few days a report on the downed Boeing will be published. This means that oil can go down quite quickly, and new sanctions await us.

5. The budget is militaristic

Traditionally, our two largest items are pensions ($66.1 billion) and defense ($51.8 billion), they account for half of the entire budget. At the same time, our defense spending is growing, and we are actively rattling our sabers.

The government wanted to cut the security forces by 165 billion rubles, but in the end it didn’t work out and we have military spending at the level of 4.17% of GDP.

It's a lot. In terms of share of spending among the top 15 countries with the largest military budgets, we are in third place in the world both in terms of total military spending and in terms of their ratio to GDP. Only Arab countries and Israel spend a larger share of their GDP than we do, but wars don’t stop right next to them, ISIS and all that. Why do we need so many?

It will not be possible to conquer the world - the United States, with its military spending at 3.3% of GDP, still has 11 times more money for defense than we do.

6. The budget is antisocial

Pensions in 2016 are promised to be indexed twice by 4% each time - this is the only good news. All other changes in social spending are disappointing.

Indexation will still lag behind even the planned inflation, so pensioners will become poorer. In addition, pension savings for 2016 in the amount of 342.2 billion rubles will be frozen.

Funding for housing and communal services will be reduced by 41.4%, from 132.3 billion to 78.8 billion rubles, so all indexation will go to utilities. Funding for education will also be cut by 7.9%: in 2016, the Ministry of Finance proposes to allocate 579.8 billion rubles for it. instead of 629.3 billion rubles in 2015.

But the worst thing is healthcare. In 2016, it is planned to spend 473.7 billion rubles on it. against 531.4 billion rubles in 2015 (reduction by 10.9%).

For comparison: the USA spends $1006 billion on medicine, we spend $8.4 billion. Even taking into account the fact that they have a larger population, in terms of per person the difference is 54 times (!). I don't even know how to compare such numbers, to be honest. This means one thing - we have no medicine.

7. Budget last

Taking all this into account, the Russian budget for 2016 - bad, militaristic, antisocial, optimistic, whatever - has every chance of becoming one of the last budgets to be adopted in the Russian Federation.

It is quite possible that next year we will be living without a budget, frantically plugging holes with the rest of our reserves and delaying payments to public sector employees. And then, you see, default is not far away...

UPDATE: On October 20, 2015, at a government meeting, it was decided to increase the military budget by another 84 billion rubles. It is planned to finance additional expenses due to an increase in the budget deficit and an increase in revenue from the sale of energy resources.

UPDATE 2: 01/12/2016 Medvedev announced. Not even a month has passed since December 24, 2015, when the head of the State Duma Committee on Budget and Taxes Andrei Makarov said that there was no need to amend the law on the federal budget - they say that the budget turned out to be normal, flexible, with the necessary reserves that will allow fulfilling all the obligations of the state and provides an opportunity to develop.

The Russian federal budget is the main link in the budget system. It expresses economic monetary relations that mediate the process of formation and use of the 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, funds from enterprises of various forms of ownership and partly the income of the population are mobilized.

In economic essence, the state budget is a monetary relationship that arises between the state and legal entities and individuals regarding the redistribution of national income in connection with the formation and use of a budget fund intended to satisfy the most important social needs.

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

In the process of drawing up the main financial plan of the state, the Federal budget is materialized - embodied in the centralized fund of funds of the state. It concentrates the monetary 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 used 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 funds of the state.

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 13.738 trillion rubles, expenses – 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 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 from the fund in 2016 to cover it.

In addition, the document provides for the allocation of budgetary allocations for the creation of a Fund to support economic sectors in the amount of up to 150 billion rubles. The volume of internal borrowings in 2016 should not exceed 300 billion rubles, external borrowings – $3 billion.

Among the listed indicators, the total amount of income has priority. Their structure is presented in Figure 1.

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

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

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

By creating a budget fund, the state has the opportunity to maneuver financial resources, concentrate 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 that the state has. The share of the expanded consolidated budget, which includes funds from state extra-budgetary funds, amounts to almost 40% of the total gross domestic product.

With the right budget policy, taking into account the multiplier effect of many items, the budget determines more than 50% of both the economic and social growth of the country. On the contrary, an ineffective state budget can turn into a brake on economic growth and worsen the social situation of citizens. It is precisely this negative role, in our opinion, that our budget began to play in 2012–2015, being 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 10–15% growth 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 drag the economy and social sphere down.

Geopolitical risks that have caused economic problems are not the only problem. The current recession is the result of the effectiveness of management decisions in this area, in particular, by the Bank of Russia. The rise in inflation is largely provoked by retaliatory sanctions and the devaluation of the ruble, the lack of credit resources is caused by the long-term policy of the Central Bank of the Russian Federation to demonetize the economy, the low level of deposits of individuals is the result of the revocation of licenses and the fall of the ruble.

The current and projected 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 achieved long-term sustainable indicators of state development. In order to prevent possible catastrophic consequences of the next global economic crisis and protect the state’s economy, vigorous steps are needed to adjust the country’s financial and economic course.

The effectiveness of the functioning of 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 highlight the real budgetary potential that the state is actually able to organize (the actual volume of monetary resources accumulated in the hands of the state). The 2016 state budget 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 presented 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 expenditures is occupied by expenditures on social policy, national defense and the national economy. However, despite a slight increase in the total share of expenditures on the social block, the 2016 budget cannot be called “social” from the point of view of concern for the development of the social sphere. The main changes in pensions boiled down to a reduction in the scale of planned indexation (to 4%, which means a real reduction in pensions by 3–4% with an average annual inflation of 7.4% expected in 2016) and another (for the third year in a row) freezing of the funded part. Overdue reforms in this area (in particular, raising the retirement age) were again postponed, despite the slowdown in income growth (at the end 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 in the “National Economy” section is due to the inclusion of a reserve of 342 billion. 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 scientific research in the field of the national economy is reduced by almost half.

The departure from the “social” nature of the budget was manifested to an even greater extent in the dynamics of expenditures on education and health care, the displacement of which has become systemic and is manifested in the rapid reduction of these expenditures both in terms of their share in budget expenditures, both in nominal and real terms. Expenditures on education in the draft federal budget are reduced in 2016, compared to 2015 - in nominal terms - by 8.5%. This is partly due to the fact that the federal budget “resets” costs for preschool and vocational education, which, in accordance with the division of budgetary powers, should be financed from the regional budget level. It should be noted that regional budgets often lack the ability to finance additional obligations in the field of education. Already in 2015, in the face of a lack of income and sources of financing the deficit, many regions began to reduce nominal expenditures. In January-August 2015, compared to the same period last year, 18 regions reduced the volume of nominal expenses. At the same time, 27 regions over the same period reduced spending on education in nominal terms, 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 mandatory condition: the share of investment in GDP must be sharply increased, which is one of the lowest in our country today (about 20%) and under which normal economic growth cannot resume from internal sources.

The role of investment in the country’s economy is that it creates 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 crisis phenomena that are characteristic of the present period, the intensification of investment activity is important.

It is effective to direct increasing investments 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 of housing construction, and to the development of import substitution.

With such a new economic policy and modernization of the national economy, noticeable economic growth could begin as early as 2018.

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 legislative and representative authorities. Consolidated budgets are a purely statistical summary of budget indicators that characterize a given state or territorial entities according to the 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 state financial fund;
• -to form forecasts for the economic and social development of the state;
• - in calculations characterizing various areas of supporting the economy of society, individual territorial entities, etc.

In budget planning, indicators of consolidated budgets are used, for example, when determining the amount of standard deductions from regulatory taxes to the budgets of constituent entities of the Russian Federation and when 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 in the calculation. Without calculating the indicators of consolidated budgets, consolidated financial planning is impossible, since the indicators of the consolidated financial balance of the state and territorial consolidated financial balances are based on consolidated budgets.

In particular, the following budget data are used in the revenue part of the balance sheet: value added tax, excise taxes, personal income tax, property tax, foreign economic transactions, funds from trust funds, deductions for the reproduction of the mineral resource base, income from state property or activities .

Using statistical data from consolidated budgets over a number of years, it is possible to more efficiently and objectively organize long-term planning and forecasting, 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 consolidated budgets, it is possible to calculate various types of provision for the population of the state and territories, budget expenditures per capita for education, medical care and other social guarantees, as well as average per capita budget income per capita for the purpose of comparison with similar indicators of regions and other states

In expenditures for 2000-2005, interbudgetary transfers increased most rapidly (due to cuts in the regional and municipal budgets’ own revenues and the redistribution of these funds through the federal center and in connection with the transfer of funds to the Pension Fund of the Russian Federation 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, expenses for road construction, economic development, as well as interest expenses (i.e. servicing external debt).

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

It is important to note that in 2007, for the first time in the history of new Russia, a 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 parameters of the budgets for the next three years. It must be noted that the timing for the transition to long-term planning of budget indicators was not the best. Back in 2007, the international financial crisis began to gain momentum in the world, provoked by problems in the mortgage lending system in the United States and the subsequent bankruptcy of a number of the largest American banks (for example, Lemon Brothers). Already in 2008, the crisis reached Russia (first the stock market collapsed), and in 2009 it manifested itself to the greatest extent with the stoppage of production of many large enterprises, a sharp increase in unemployment, a fall in the ruble exchange rate 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 enterprises gradually resumed work, and after them, problems with unemployment were leveled out. 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 look at the data for recent years.

The basis of the budget policy for 2014 is the strategic goals of the country's development (Fig. 1), formulated in the decrees of the President of the Russian Federation of May 7, 2012, the Concept of long-term socio-economic development of the Russian Federation for the period until 2020, the Main directions of activity of the Government of the Russian Federation for the period until 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. Main objectives of budget policy in 2014

Table 2. Parameters of federal budget execution 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 critical levels of economic tension in the country. The ruble exchange rate has increased significantly from the collapsed values ​​​​at the end of 2014. Inflation is stopping and the first signs of recovery are appearing in the economy. We can count on further stabilization in the absence of tightening international sanctions and a renewed fall in oil prices.