Analysis of revenues and expenditures of the budget of the Russian Federation. Analysis of revenues and expenditures of the budget of the Russian Federation Federal budget of the Russian Federation for the year table

• BALANCED BUDGET
• FEDERAL BUDGET
• FEDERAL BUDGET INCOME
• FEDERAL BUDGET EXPENSES

The task of ensuring a balanced budget is the most important for the state in the implementation of economic policy. In this article, revenues and expenditures of the federal budget for the period 2013-2017 are subject to consideration and analysis.

• 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 Part of the Federal Budget of the Russian Federation

The balance of revenues and expenditures of the federal budget has a significant impact on the stability of the country as a whole. At the same time, the question of the ratio of the revenue and expenditure side of the budget is especially relevant today. Considering the dynamics of the budgetary 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. Key indicators of the federal budget for 2013-2017, billion rubles.

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

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

An increase in revenues leads, first of all, to an imbalance in the budget, so the only way to strengthen the budget is to reduce federal spending. To improve this situation, the Ministry of Finance proposes to change the composition of the use of sovereign funds and use more borrowed funds (about 1005 billion rubles), which is almost twice as much as borrowed 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 Welfare Fund, from which the Ministry of Finance wants to spend 660 billion rubles. during 2017 to cover the deficit. There are no plans to replenish sovereign wealth funds until 2020.

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

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

According to the data in the table, one can see that income growth has been observed over the period under review. Consider federal budget revenues in terms of tax and non-tax revenues. For a fairly long period of time, tax revenues make up the majority of all federal budget revenues. So, for the period 2013-2017. their volume is more than 50%, while this share has significantly increased over the period under review by 10.6 percentage points. This fact indicates that the state, solving its socio-economic problems, has decided to replenish the financial base through tax revenues, including mineral extraction tax, profit tax, excise taxes, VAT, etc. 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 the reduction in revenues from foreign economic activity. This trend is not accidental, given the relatively restrained policy of Russia in the world market, since at the moment the state seeks to develop the domestic market.

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

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

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

Thus, it can be concluded that the budget imbalance still exists, and according to the Ministry of Finance of the Russian Federation, by 2020 the deficit should decrease to 1.2%. In part of the population, the state needs to improve policy in the field of health care and education and pay more attention to the social aspects of the state's development.

Bibliography

1. State and Municipal Administration: Textbook / Ed. N.I. Zakharova [Text]. - M .: INFRA - M, 2015 .-- 278 p.
2. Romanovsky M.V., Vrublevskaya O.V. The budgetary system of the Russian Federation: A textbook for university students enrolled in economic specialties. 4th ed., - SPb .: Peter, 2015 .-- 576 p.
3. Siraeva R.R. Monitoring budget execution as an integral part budget process/R.R. Siraeva, G.F. Garifullina // Socio-economic development modern society in the context of modernization: materials of the International Scientific and Practical Conference. - Saratov, 2016 .-- S. 158-159.
4. Official website of the Ministry of Finance of the Russian Federation / Monthly information on the execution of the federal budget (data from January 1, 2011) [Electronic resource]: http://minfin.ru/ru/

The Russian budget for 2015-2017 will be in deficit. Expenditures on defense and public administration are growing, while on education, health care and social security are decreasing, experts from the Center for Development of the Higher School of Economics noted in the latest bulletin "New Comments on Government and Business", which analyzed the country's main financial document.

In early September, the Russian government reviewed and generally approved the draft federal budget for 2015-2017. The budget is based on a basic (conservative) scenario of economic development for the next three years. Experts from the NRU HSE Development Center consider the presented main financial document of the country “rather optimistic”.

Table 1. Revenues, expenditures and deficit of the federal budget for 2015-2017, in% of GDP

Incomes are declining, but costs cannot be reduced, experts stated. On the contrary, budget requirements dictate the need to increase them. While maintaining the budgetary rule and the specified parameters of oil and gas revenues, an increase in budget expenditures is possible only with an increase in non-oil and gas revenues. The Ministry of Finance tried to solve this problem by all available and inaccessible means.

To begin with, the basic macro forecast for 2015 included an optimistic forecast in terms of inflation (5.5%) and an assumption about the limited effect of sanctions. Then, non-oil and gas revenues were additionally increased by 100 billion rubles by crediting them with funds from the sale of Rosneft shares in 2015. And finally, the Ministry of Finance agreed with the proposal of the social block to confiscate 600 billion rubles of the funded part of pensions in 2015. However, at the same time, the government decided not to increase the tax burden next year.

Education spending will undercut

During the preparation of the budget, titanic efforts were made to optimize the structure of expenditures and concentrate resources on priority areas. Some proposals of the Ministry of Finance, for example, on the abolition of payments of the fixed part of the pension, were not supported by the government.

Table 2. The structure of federal budget expenditures in 2012-2015 , in% to the total volume of expenses

Source: Ministry of Finance of Russia, Vedomosti newspaper

In the structure of federal budget expenditures, the share of management expenditures is monotonously increasing, since it is impossible to reduce expenditures on oneself. Defense spending is expected to increase by 1.6 percentage points compared to 2014. Compared to 2012, this share has grown by more than 5 percentage points. Another beneficiary in 2015 was the national economy. Expenses in this area in 2015 increase compared to 2014 by 1.9 percentage points.

The shares of spending on social policy, including transfers to the Pension Fund, in 2014-2015 are lower than the corresponding indicators for 2012-2013 by 3-4 percentage points due to the suspension of insurance contributions to the funded part of the pension.

At the same time, the share of spending on education will decrease by 0.7% next year compared to the current year. The share of spending on health care over the same period should decrease by 1.1%, despite the fact that additional transfers from the MHIF budget will be allocated to finance the industry. Finally, the share of expenditures on interbudgetary transfers is reduced by 1.2% compared to 2014.

Dear Crimea

The sharp increase in spending on the national economy in 2015 requires a special comment, experts said.

Table 3. Structure of expenditures on the national economy by subsections, billion rubles

Date of publication: 03.12.2014

Date of change: 03.12.2014

Attached file: doc, 289.5 kB

December 1, 2014 December 1, 2014 N 384-FZ? OSSIAN FEDE? ATSION FEDE? ANY FEDA LAW? ALMOST BUDGET FOR 2015 AND FOR PLANNED PE? IOD 2016 AND 2017 Adopted by the State Duma on November 21, 2014 Approved by the Federation Council on November 26, 2014 Article 1. Main characteristics of the federal budget for 2015 and for the planning period of 2016 and 2017 domestic product in the amount of 77 498.0 billion rubles and an inflation rate not exceeding 5.5 percent (December 2015 to December 2014): 1) the projected total volume of federal budget revenues in the amount of 15 082 360 651.0 thousand rubles , including the projected volume of additional oil and gas revenues of the federal budget in the amount of 344 261 357.0 thousand rubles; 2) the total volume of expenditures of the federal budget in the amount of 15 513 079 294.0 thousand rubles; 3) the standard value? reserve fund in the amount of 5,424,860,000.0 thousand rubles; 4) the upper limit of the state domestic debt ? Russian Federation as of January 1, 2016 in the amount of 7,218,501,812.0 thousand rubles; 5) the upper limit of the state external debt? Russian Federation as of January 1, 2016 in the amount of 64.0 billion US dollars, or 49.2 billion euros; 6) the federal budget deficit in the amount of 430,718,643.0 thousand rubles. 2. To approve the main characteristics of the federal budget for 2016 and 2017, determined on the basis of the projected gross domestic product in the amount of 83,208.0 billion rubles and 90,063.0 billion rubles, respectively, and an inflation rate not exceeding 4.5 percent, respectively (December 2016 to December 2015) and 4.0 percent (December 2017 to December 2016): 1) the projected total volume of federal budget revenues for 2016 in the amount of 15 795 504 238.0 thousand rubles, including the projected volume of additional oil and gas revenues of the federal budget in the amount of 355 802 264.0 thousand rubles, and for 2017 in the amount of 16 547 767 744.0 thousand rubles, including the projected volume of additional oil and gas revenues of the federal budget in the amount of 359 747 628, 0 thousand rubles; 2) the total volume of federal budget expenditures for 2016 in the amount of 16,271,781,974.0 thousand rubles, including conditionally approved expenses in the amount of 406,794,549.3 thousand rubles, and for 2017 in the amount of 17 088 650 116.0 thousand rubles, including conditionally approved expenses in the amount of 854 432 505.8 thousand rubles; 3) standard amount? reserve fund for 2016 in the amount of 5,824,560,000.0 thousand rubles and for 2017 in the amount of 6,304,410,000.0 thousand rubles; 4) the upper limit of the state internal debt? of the Russian Federation as of January 1, 2017 in the amount of 7,733,147,445.4 thousand rubles and as of January 1, 2018 in the amount of 8,514,329,368.3 thousand rubles; 5) the upper limit of the state external debt? the Russian Federation as of 1 January 2017 in the amount of 71.5 billion US dollars, or 55.0 billion euros, and as of 1 January 2018 in the amount of 77.0 billion US dollars, or 59.2 billion euros; 6 ) the federal budget deficit for 2016 in the amount of 476 277 736.0 thousand rubles and for 2017 in the amount of 540 882 372.0 thousand rubles. 3. Establish that the volume of additional oil and gas revenues of the federal budget, approved by paragraph 1 of part 1 and paragraph 1 of part 2 of this article, is used to replace government borrowings? of the Russian Federation in the respective financial year. Article 2. Standards for the distribution of income between the budgets of the budgetary system? Russian Federation for 2015 and for the planning period 2016 and 2017 1. In accordance with paragraph 2 of Article 184.1 of the Budget Code? of the Russian Federation to approve the norms for the distribution of incomes between the budgets of the budgetary system? Russian Federation for 2015 and for the planning period of 2016 and 2017 in accordance with Appendix 1 to this Federal Law. 2. Are 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 2015 and in the planning period of 2016 and 2017, to be credited to the budget of the Arkhangelsk Region according to the established Budget Code? of the Russian Federation and this Federal Law to standards, except for income from federal taxes, including taxes provided for by special tax regimes, and fees credited to the budget of the Nenets Autonomous Okrug in accordance with 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 - Yugra and the Yamalo-Nenets Autonomous Okrug, in 2015 and in the planning period of 2016 and 2017 are subject to transfer respectively, to the budgets of the Khanty-Mansiysk Autonomous Okrug - Ugra and the Yamalo-Nenets Autonomous Okrug according to the established Budget Code? of the Russian Federation and this Federal Law to standards, with the exception of tax revenues from income tax of organizations credited to the budget of the Tyumen region according to the standard in accordance with Appendix 2 to this Federal Law. 4. Revenues from payment in 2015 and in the planned period of 2016 and 2017 excise taxes on motor and straight-run gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines produced in the territory? of the Russian Federation, to be credited to the budgets of the constituent entities? Russian Federation, are distributed according to the standards established respectively by Appendices 3 and 4 to this Federal Law. 5. To establish that in 2015 the refund of excise taxes on household stove fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced in the territory? of the Russian Federation, paid before January 1, 2014, is made in accordance with the procedure established by the Ministry of Finance? of the Russian Federation for the return of the amounts of excise taxes, at the expense of the budgets of the constituent entities? Russian Federation in accordance with the distribution standards established for 2015 in accordance with Appendix 5 to this Federal Law. Article 3. Chief administrators of federal budget revenues and chief administrators of sources of financing the federal budget deficit 1. To approve the list of chief administrators of federal budget revenues in accordance with Appendix 6 to this Federal Law. 2. To approve the list of chief administrators of sources of financing the federal budget deficit in accordance with Appendix 7 to this Federal Law. 3. Federal government bodies, federal government bodies, central bank ? of the Russian Federation, who are the chief administrators of federal budget revenues, in agreement with the Ministry of Finance? The Russian Federation has the right to endow its territorial bodies, as well as state institutions subordinate to them, with separate powers of chief administrators of federal budget revenues by issuing legal acts. Article 4. Features of the administration of revenues of the budgets of the budgetary system? Russian Federation in 2015 1. Establish that: 1) refund of the amount of tax to be refunded in accordance with the Tax Code? of the Russian Federation, is reflected according to the classification code of budget revenues provided for accounting for revenues from the specified tax (with the exception of the refund of excise taxes on household stove fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius produced in the territory of the Russian Federation, paid before January 1, 2014, the return of which is reflected according to the budget revenue classification code provided for accounting for the return of income from the specified tax for 2013); 2) payment of interest accrued in case of violation of the terms of the return of amounts unnecessarily paid or excessively levied tax (advance payment), levy, corresponding penalties and fines, and interest accrued on the amounts of excessively levied tax, levies, corresponding penalties and fines shall be reflected according to the budget income classification code provided for accounting for income from the specified tax ( advance payment), collection, p taxes and fines, using a separate code for the subspecies of income; 3) payment of interest accrued in case of violation of the time limit for the return of the amounts of overpaid or overly collected export customs duties, corresponding penalties, customs duties shall be reflected according to the classification code of budget revenues provided for accounting for revenues from the specified export customs duties, customs duties, using a separate code for the subspecies of income; 4) payment of interest accrued in case of violation of the time limit for the return of amounts 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, corresponding penalties shall be reflected in on the classification code of budget revenues provided for accounting for the amounts transferred to the federal budget after the distribution of import customs duties, special, anti-dumping, countervailing duties paid in the territory? of the Russian Federation, using a separate code for the subspecies of income; 5) advance payments for future customs payments and cash liens to secure the payment of customs payments received on accounts opened by territorial bodies of the Federal Treasury, intended for accounting for receipts and their distribution among the budgets of the budget system? of the Russian Federation, in full are subject to transfer to 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, which, in accordance with budgetary legislation? of the Russian Federation, a personal account has been opened in the territorial body of the Federal Treasury (the financial body of the subject of the Russian Federation or the financial body of the municipal formation), confirmed by the order on the transfer of funds with the mark of the corresponding territorial body of the Federal Treasury (the financial body of the subject of the Russian Federation or the financial body of the municipal formation) ... Article 5. Features of the use in 2015 of funds received by individual legal entities from the federal budget 1. Subsidies legal entities(with the exception of subsidies to federal budgetary and autonomous institutions, subsidies to federal state unitary enterprises for the implementation of capital investments), budgetary investments to legal entities that are not federal state institutions and federal state unitary enterprises, contributions to the authorized capital of legal entities included in the approved by the Government? the list of the Russian Federation, to be transferred to accounts opened by the territorial bodies of the Federal Treasury in institutions The Central Bank? The operations of crediting and debiting funds on the accounts specified in the first paragraph of this part are reflected in the personal accounts opened for legal entities in the territorial bodies of the Federal Treasury in the manner established by the Federal Treasury. in the second paragraph of this part, are carried out within the amount necessary to pay obligations for the expenses of legal entities, the source of financial security of which is specified funds , subject to the conditions, goals and procedures established by federal laws, other regulatory legal acts? of the Russian Federation, when providing such funds after the submission of documents confirming the occurrence of these obligations, in the manner prescribed by the Government? Russian Federation. 2. The amounts of advance payments envisaged by recipients of federal budget funds when concluding state contracts (agreements) for the supply of goods, performance of work, provision of services (with the exception of government contracts (agreements) concluded within the framework of the implementation of the state defense order, and state contracts (agreements), execution which is subject to banking support in accordance with the legislation of the Russian Federation on the contractual system in the field of procurement of goods, works, services to meet state and municipal needs) within the limits of budgetary obligations brought by it in accordance with the established procedure, under government contracts (agreements), the amount of which exceeds 1,000,000.0 thousand rubles, are transferred within the time frame specified by the relevant state contract (agreement) to accounts opened by the territorial bodies of the Federal Treasury in the offices of the Central Bank? The operations of crediting and debiting funds on the accounts specified in paragraph one of this part are reflected in the personal accounts opened for executors under government contracts (agreements) in the territorial bodies of the Federal Treasury in the manner established by the Federal Treasury. on the personal accounts specified in paragraph two of this part, are carried out within the amount required to pay obligations for the costs of performers under government contracts (agreements), the source of financial security of which are the specified funds, after the submission of documents confirming the occurrence of these obligations, in the manner established by the Government? The amounts of advance payments stipulated by the contractor under a state contract (agreement) when concluding agreements with co-contractors engaged by him for the execution of the specified state contract (agreement), the source of financial support for which are the funds specified in paragraph one of this part, the amount of which exceeds 1,000 000.0 thousand rubles are accounted for in the manner prescribed by paragraphs one - three of this part. 3. Remains of funds on the accounts of the territorial bodies of the Federal Treasury, opened in the subdivisions of the Central Bank? Russian Federation in accordance with the law? of the Russian Federation, which reflect, respectively, operations on accounting for funds from the budgets of state extrabudgetary funds? of the Russian Federation, operations with funds placed at the temporary disposal of federal government institutions, operations with funds specified in parts 1 and 2 of this article, operations with funds of the State Company "? car roads", transactions with subsidies provided from the federal budget to federal state unitary enterprises for capital investments 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 fiscal year to the accounts from which they were previously transferred, in the manner prescribed by the Ministry of Finance? Russian Federation. 4. Territorial bodies of the Federal Treasury carry out cash payments at the expense of the funds specified in part 3 of this article no later than the second business day following the day of submission by the management bodies of state extra-budgetary funds? of the Russian Federation, recipients of funds from the budgets of state extra-budgetary funds? of the Russian Federation, federal government agencies, the State Company "Russian Highways", federal state unitary enterprises, legal entities specified in parts 1 and 2 of this article, payment documents in the manner established by the Federal Treasury. 5. Accounts intended for issuing and depositing cash and making settlements for individual transactions by organizations whose personal accounts are open with the Federal Treasury bodies, financial bodies of the subjects? 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? Russian Federation. 6. The balances of federal budget funds as of January 1, 2015 in the accounts of the Federal Treasury, formed due to the non-use as of January 1, 2015 of federal budget revenues received by federal government institutions executing sentences in the form of imprisonment, as a result of their own production activities in order to comply with 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 2015 in accordance with paragraph 10 of Article 241 of the Budget Code? Russian Federation. Article 6. Budgetary appropriations of the federal budget for 2015 and for the planning period of 2016 and 2017 1. To approve the total amount of budgetary appropriations for the fulfillment of public regulatory obligations for 2015 in the amount of 661,111,204.0 thousand rubles, for 2016 in the amount of 687 923 140.1 thousand rubles and for 2017 in the amount of 733 372 593.1 thousand rubles. 2. Approve the departmental structure of federal budget expenditures: 1) for 2015 in accordance with Appendices 8, 9 (secret) and 10 (top secret) to this Federal Law; 2) for the planning period of 2016 and 2017 in accordance with Appendices 11, 12 (secret) and 13 (top secret) to this Federal Law. 3. To 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 expenditures for the classification of federal budget expenditures: 1) for 2015 in accordance with Appendices 14 and 15 (secret) to this Federal Law; 2 ) for the planning period of 2016 and 2017 in accordance with Appendices 16 and 17 (classified) to this Federal Law. 4. To 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 expenditures, sections, subsections of the classification of federal budget expenditures: 1) for 2015 in accordance with Appendices 18 and 19 (secret) to this Federal Law; 2 ) for the planning period of 2016 and 2017 in accordance with Appendices 20 and 21 (classified) to this Federal Law. 5. Approve the main indicators of the state defense order: 1) for 2015 in accordance with Appendix 22 (secret) to this Federal Law; 2) for the planning period of 2016 and 2017 in accordance with Appendix 23 (secret) to this Federal Law. 6. To approve the distribution of budgetary allocations for the implementation of federal target programs: 1) for 2015 in accordance with Appendices 24, 25 (secret) and 26 (top secret) to this Federal Law; 2) for the planning period of 2016 and 2017 in accordance with Appendices 27, 28 (secret) and 29 (top secret) to this Federal Law. 7. Subsidies to legal entities, individual entrepreneurs, individuals - to manufacturers 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? Russian Federation. 8. Chief administrators of federal budget funds within three working days from the date of conclusion of an agreement (agreement) on the provision of subsidies to legal entities, individual entrepreneurs, individuals - manufacturers of goods (works, services), budget investments to legal entities that are not federal state institutions and federal state unitary enterprises, subsidies, subventions, other interbudgetary transfers with a specific purpose, to the budgets of the subjects? of the Russian Federation ensure the formation and submission of information and documents on each agreement (agreement) in the register of agreements (contracts), the maintenance of which is carried out by the Federal Treasury in the manner established by the Ministry of Finance? Russian Federation. ? Is the register of agreements (contracts) placed on a single portal of the budgetary system? Russian Federation, access to which is provided in the information and telecommunication network "Internet" .9. Federal government bodies, as well as other organizations carrying out in the cases provided for by law? of the Russian Federation, the functions and powers of the founders of federal budgetary and autonomous institutions, within three working days from the date of approval (change) of state assignments for the provision of public services (performance of work), ensure the formation and submission of information and documents on each state assignment, with the exception of those contained in them of information constituting a state secret in the register of state assignments for the provision of public services (performance of work), the maintenance of which is carried out by the Federal Treasury in the manner prescribed by the Ministry of Finance? Russian Federation. ? Is the register of state assignments for the provision of public services (performance of work) placed on a single portal of the budget system? Russian Federation, access to which is provided in the information and telecommunication network "Internet". Article 7. Features of the use of budgetary allocations to support the activities of federal state bodies and federal state institutions 1. Government? Does the Russian Federation have the right to make decisions that lead to an increase in the number of federal civil servants in 2015, as well as employees of federal treasury institutions, with the exception of decisions regarding employees of federal treasury institutions created by the Government? Russian Federation in order to implement measures to support the economy and social sphere? the Republic of Crimea and the federal city of Sevastopol. 2. Establish that the financial support of courts in 2015 is carried out on the basis of the number of staff: 1) judges of courts of general jurisdiction (without justices of the peace) in the amount of 25 433 units and employees of their apparatus (without personnel for the protection and maintenance of buildings, transport facilities) in the amount of 68 591 units; 2) judges of the system of arbitration courts? of the Russian Federation in the amount of 4 142 units and employees of their apparatuses (excluding personnel for the protection and maintenance of buildings, transport facilities) in the amount of 11 499 units; 3) personnel for the protection and maintenance of buildings, transport facilities, determined by the Judicial Department under the Supreme Court? of the Russian Federation within the limits of appropriations for wages for courts of general jurisdiction, commercial courts, the Judicial Department at the Supreme Court? of the Russian Federation and its departments in the constituent entities? 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 protection and maintenance of buildings, transport facilities) in the amount of 6 643 units, including employees of the central office in the amount of 550 units; 5) employees of the apparatus The Supreme Court? Russian Federation (excluding personnel for the protection and maintenance of buildings, transport facilities) in the amount of 1,392 units. 3. Government? Does the Russian Federation have the right to make decisions on the construction and reconstruction of real estate objects of diplomatic and other missions? of the Russian Federation outside the territory? Russian Federation, as well as the acquisition of property? Russian Federation of real estate objects for the needs of Russian foreign missions. 4. Using the budget allocation provided by the Ministry of Health? Russian Federation, the Ministry of Labor and Social Protection? Russian Federation, the Ministry of Education and Science? the Russian Federation and the Ministry of Culture? Russian Federation in order to implement the Presidential Decree? Russian Federation of May 7, 2012 N 597 "On measures for the implementation of state social policy", Presidential Decree? Russian Federation of June 1, 2012 N 761 "On the National Strategy for Action in the Interests of Children for 2012 - 2017" and Presidential Decree? Russian Federation of December 28, 2012 N 1688 "On some measures for the implementation of state policy in the field of protection of orphans and children left without parental care" in terms of increasing wages of certain categories of workers, is it carried out in the manner established by the Government? Russian Federation. Article 8. Specifics of establishing separate expenditure obligations? of the Russian Federation and the use of budgetary allocations in the field of social security of the population state support families with children "is 453,026.0 rubles. 2. To establish from January 1, 2015 the size of the indexation of state benefits to citizens with children, provided for in Article 4.2 of the Federal Law of May 19, 1995 N 81-FZ" On State Benefits to Citizens, having children ", 1,055.3. To establish from January 1, 2015 the amount of indexation of the allowance provided for by the Federal Law of June 4, 2011 N 128-FZ" On the allowance for the children of military personnel and employees of certain federal bodies executive power, those killed (deceased, declared dead, recognized as missing) in the performance of military service duties (official duties), and children of persons who died as a result of military trauma after dismissal from military service (service in bodies and institutions) ", and monthly allowance for children stipulated by the Decree of the President of the Russian Federation of January 26, 2012 N 110 "On additional guarantees and compensation to employees, federal government civil servants and investigative officials The Investigative Committee? of the Russian Federation carrying out official activities in the territory of the North Caucasus region? Russian Federation, and members of their families ", 1,055.4. Set in 2015 the amount of the accumulative contribution for one participant in the accumulative mortgage system of housing for military personnel included in the register of participants in the amount of 245.88 thousand rubles. 5. Set from January 1, 2015 year, taking into account the size of indexation 1.055, the size of the annual cash payment to citizens awarded with the badge "Honorary Donor? Russia ", in the amount of 12,373.0 rubles. 6. To establish, from January 1, 2015, the amount of indexation of the amounts paid under a monetary obligation directly to the maintenance of a citizen in compensation for harm caused to life or health, on the basis of a judicial act providing for collection at the expense of funds of the federal budget, 1,055.7. To approve the distribution of budgetary allocations for 2015 by the constituent entities of the Russian Federation for the implementation of social payments for the purchase of housing by citizens leaving the regions of the Far North and equivalent localities, as well as citizens who have left these regions and localities no earlier than 1 January 1992, in accordance with the federal target program "Housing" for 2011 - 2015 in accordance with Appendix 30 to this Federal Law. 8. Establish the size of the subsistence minimum for a pensioner as a whole in the Russian Federation to determine the amount of federal social supplement to pension in accordance with article 4 of the Federal Law of 24 ok October 1997 N 134-FZ "O living wage in? Russian Federation "for 2015 in the amount of 7,161 rubles, for 2016 in the amount of 7,476 rubles and for 2017 in the amount of 7,797 rubles. 9. To establish that the amount of monetary allowance taken into account when calculating a pension in accordance with Article 43 of the Law? Russian Federation of February 12, 1993 N 4468-1 "On the retirement benefits of persons who underwent military service, service in the internal affairs bodies, the State Fire Service, the bodies for control over the circulation of narcotic drugs and psychotropic substances, institutions and bodies of the penal system, and their families ", from January 1, 2015 is 62.12 percent of the specified monetary allowance. Article 9. Specifics of providing budgetary investments to legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises 1. To approve the distribution of budgetary allocations for the provision of federal executive bodies and the State Atomic Energy Corporation "? osatom "performing functions in the relevant field of activity, budget investments to legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises: 1) for 2015 in accordance with Appendices 31 and 32 (secret) to this Federal Law; 2) for the planning period of 2016 and 2017 in accordance with Appendices 33 and 34 (secret) to this Federal Law. 2. The Government of the Russian Federation has the right in 2015 to contribute to the authorized capital of an open joint stock company "? Russian Agricultural Bank "property of the liquidated settlement and cash centers of the Central Bank of the Russian Federation (buildings, structures, hardware and software of information and telecommunication and engineering systems (networks), transferred by the Central Bank of the Russian Federation free of charge to the treasury of the Russian Federation. Federal executive body the authorities performing the functions of managing federal property have the right in 2015 to assign in operational management to the federal executive authorities (their territorial bodies) the property of the liquidated cash settlement centers of the Central Bank of the Russian Federation (buildings, structures, hardware and software for information and telecommunication and engineering systems (networks), transferred by the Central Bank of the Russian Federation free of charge to the treasury of the Russian Federation. 3. By the decision of the Government? of the Russian Federation, additional funds from the federal budget can be directed to the authorized capital of an open joint-stock company "? railways"(the city of Moscow) in 2015 in the amount of up to 1,944,600.0 thousand rubles upon receipt of a subsidy from the budget of the city of Moscow in the specified amount to the federal budget in order to implement measures for the development of the transport complex of the Moscow region. Article 10. Interbudgetary transfers to the budgets of the constituent entities of the Russian Federation and the budget of the city of Baikonur 1. To approve the distribution of inter-budgetary transfers to the budgets of the subjects of the Russian Federation: 1) for 2015 in accordance with Appendix 35 to this Federal Law; 2) for the planning period 2016 and 2017 in accordance with Appendix 36 to this Federal Law. 2 allocation of interbudgetary transfers to the budgets of the constituent entities of the Russian Federation, as well as to the budget of the city of Baikonur (with the exception of interbudgetary transfers, the distribution of which is approved by Appendices 35 and 36 to this Federal Law, as well as interbudgetary transfers provided for the purpose of making lump sum payments established by federal laws and decrees President? of the Russian Federation, after confirmation by the authorized executive bodies of state power of the subjects? Russian Federation needs for such interbudgetary transfers) approved by the Government? Russian Federation. 3. ? distribution of subsidies to the budgets of the constituent entities? Russian Federation for 2015 (with the exception of subsidies, the distribution of which is approved by Appendices 35 and 36 to this Federal Law) approved by the Government? Russian Federation before April 1, 2015 4. Subsidies for equalizing the budgetary provision of the subjects? of the Russian Federation are calculated separately for the budgets of the Arkhangelsk Region (without the Autonomous Okrug), the Nenets Autonomous Okrug, the Tyumen Region (without autonomous regions), Khanty-Mansiysk Autonomous Okrug - Ugra, Yamalo-Nenets Autonomous Okrug. 5. ? distribution in 2015 of the amount of subsidies from the federal budget to the budgets of the subjects? the Russian Federation for partial compensation additional costs to increase workers' wages budgetary sphere , not distributed in accordance with Appendix 35 to this Federal Law, approved by the Government? Russian Federation. 6. Payment for postal services and banking services provided by banks determined by the state authorities of the subjects? of the Russian Federation (local governments) in accordance with the law? of the Russian Federation, the procedure for the payment of funds to citizens as part of the provision of social support measures and (or) compensation for the costs of ensuring the activities of the executive bodies of state power of the constituent entities? of the Russian Federation (local administrations) and state (municipal) institutions under their jurisdiction in connection with the implementation of the powers delegated to them? of the Russian Federation can be carried out at the expense of the corresponding subventions provided to the budgets of the constituent entities? Russian Federation, in the manner prescribed by the Government? Russian Federation. 7. Establish that in 2015, transactions with interbudgetary transfers provided from the federal budget in the form of subsidies, subventions and other interbudgetary transfers with a designated purpose, including with their balances not used as of January 1, 2015, when executing the budgets of the constituent entities ? of the Russian Federation are accounted for in personal accounts opened to recipients of funds from the budgets of the constituent entities? Russian Federation in the territorial bodies of the Federal Treasury. When transferring these inter-budgetary transfers from the budgets of the subjects? of the Russian Federation to local budgets, transactions with these interbudgetary transfers are recorded on personal accounts opened to recipients of local budget funds in the territorial bodies of the Federal Treasury. List of interbudgetary transfers from the federal budget to the budget of the subject? of the Russian Federation in the form of subsidies, subventions and other interbudgetary transfers with a specific purpose, the provision of which in 2015 is carried out within the amount required to pay monetary obligations for the expenses of recipients of funds from the budget of the subject? of the Russian Federation, the source of financial support for which are these interbudgetary transfers, is approved by the Government? To establish that the territorial bodies of the Federal Treasury in 2015 exercise the powers of the recipient of federal budget funds to transfer interbudgetary transfers included in the list specified in paragraph three of this part, in the manner established by the Government? To establish that the territorial bodies of the Federal Treasury have the right to carry out in 2015 on the basis of decisions of the main administrators of the budget of the subject? Russian Federation in accordance with the law on the budget of the subject? Russian Federation powers of the recipient of funds from the budget of the subject? Russian Federation on the transfer of interbudgetary transfers provided from the budget of the subject? of the Russian Federation to the local budget in the form of subsidies, subventions and other interbudgetary transfers with a designated purpose, within the amount required to pay monetary obligations for the expenditures of recipients of local budget funds, the source of financial support for which are these interbudgetary transfers, in the manner established by the Federal Treasury ... Article 11. Provision of budget loans in 2015 1. Establish that in 2015 budget loans to the budgets of the subjects? The Russian Federation is provided from the federal budget within the total budgetary allocations provided by the sources of financing the federal budget deficit for these purposes, in the amount of up to 150,000,000.0 thousand rubles for a period of up to three years to partially cover the budget deficits of the constituent entities? of the Russian Federation, covering temporary cash gaps arising in the execution of the budgets of the constituent entities? 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 the budget loans specified in part 1 of this article: 1) to partially cover the budget deficits of the subjects? of the Russian Federation, covering temporary cash gaps arising from the execution of the budgets of the constituent entities? Russian Federation - at the rate of 0.1 percent per annum; 2) for the implementation of measures related to the elimination of the consequences of natural disasters and man-made accidents - at a rate of 0 percent. 3. Budget loans at the expense of targeted foreign loans (borrowings) are provided in 2015 from the federal budget within budget allocations provided for the sources of financing the federal budget deficit, in the amount of up to 3,016,000.0 thousand rubles. 4. To establish a fee for the use of budget loans to replenish the balances of funds in the accounts of the budgets of the subjects? Russian Federation (local budgets) in the amount of 0.1 percent per annum. Article 12. Program for the provision of state financial and state export credits 1. To approve the Program for the provision of state financial and state export loans for 2015 and for the planning period of 2016 and 2017 in accordance with Appendix 37 (secret) to this Federal Law. 2. State financial and state export loans are provided subject to the fulfillment by foreign borrowers of previously assumed 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 domestic borrowing? Russian Federation, the state internal debt? Russian Federation and the provision of state guarantees? Russian Federation in currency? Russian Federation 1. To approve the Program of State Internal Borrowings? Russian Federation for 2015 and for the planning period of 2016 and 2017 in accordance with Appendix 38 to this Federal Law. 2. Government? the Russian Federation has the right in 2015 in agreement with the Central Bank? Russian Federation to decide on the implementation of the buyout belonging to the Central Bank? Russian Federation of bonds of the State republican internal loan? SPS? 1991 at their par value without paying interest payments. 3. Establish an upper limit on public domestic debt? Russian Federation on State Guarantees? Russian Federation in currency? of the Russian Federation as of January 1, 2016 in the amount of 2,259,027,784.5 thousand rubles, as of January 1, 2017 in the amount of 2,413,769,284.5 thousand rubles and as of January 1, 2018 in the amount of 2,570,868,324.5 thousand . rubles. 4. To approve the State Guarantee Program? Russian Federation in currency? Russian Federation for 2015 and for the planning period of 2016 and 2017 in accordance with Appendix 39 to this Federal Law. 5. Government? the Russian Federation is entitled in 2015 within the amounts determined by the State Guarantee Program? Russian Federation in currency? Russian Federation for 2015 and for the planning period of 2016 and 2017, to provide the Ministry of Finance? the Russian Federation the right to make decisions on the provision of state guarantees? Russian Federation in currency? of the Russian Federation on loans or bonded loans attracted by legal entities selected in the manner and for the purposes established by the Government? Russian Federation (line 2 of section 1.1 of Appendix 39 to this Federal Law), as well as for loans attracted by legal entities selected in the manner prescribed by the Government? Russian Federation, for the purposes of project financing (line 8 of section 1.1 of Appendix 39 to this Federal Law). 6. Government? the Russian Federation has the right in 2015 in order to reduce the volume of public domestic debt? of the Russian Federation or reducing the cost of servicing the state domestic debt? Russian Federation to make decisions on the exchange of government securities? Russian Federation with a nominal value of up to 200,000,000.0 thousand rubles as agreed with their owners, including the Central Bank? Russian Federation, on government securities? Russian Federation of other issues. Article 14. Government external borrowing? Russian Federation, public external debt? Russian Federation and the provision of state guarantees? the Russian Federation in foreign currency 1. To approve the Program of state external borrowings? Russian Federation for 2015 and for the planning period of 2016 and 2017 in accordance with Appendix 40 to this Federal Law. 2. Operations for the issuance of bonds of the internal government foreign exchange bond loan in order to settle the internal foreign exchange debt of the former CCC? 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? Russian Federation for 2015 and for the planning period 2016 and 2017 3. Establish an upper limit on public external debt? Russian Federation on State Guarantees? of the Russian Federation in foreign currency as of January 1, 2016 in the amount of USD 17.9 billion, or EUR 13.8 billion, as of January 1, 2017 in the amount of USD 19.5 billion, or EUR 15.0 billion , and as of January 1, 2018 in the amount of USD 21.1 billion, or EUR 16.2 billion. 4. To approve the State Guarantee Program? Russian Federation in foreign currency for 2015 and for the planning period of 2016 and 2017 in accordance with Appendix 41 to this Federal Law. 5. Government? of the Russian Federation in 2015 within the limits of the amounts determined by the State Guarantee Program? Russian Federation in foreign currency for 2015 and for the planning period of 2016 and 2017, is entitled to provide the Ministry of Finance? the Russian Federation the right to make decisions on the provision of state guarantees? the Russian Federation in foreign currency to support the export of industrial products in an amount not exceeding the amount equivalent to USD 150,000.0 thousand for each state guarantee? Russian Federation. 6. Government? the Russian Federation has the right in 2015 in order to reduce the volume of public external debt? of the Russian Federation or reducing the cost of servicing the public external debt? Russian Federation to make decisions on the exchange of government securities? Russian Federation in agreement with their owners, including the Central Bank? Russian Federation, on government securities? Russian Federation of other issues. Article 15. Compensation payments for savings of citizens 1. To send for the implementation of compensation payments to citizens? Russian Federation on deposits in the Savings Bank? Russian Federation, contributions (contributions) in organizations state insurance(open joint stock company "? Russian state Insurance Company "and society of the system? OSGOSSTRAKH) and the redemption of state treasury obligations CCC" and certificates of the Savings Bank CCC "available from the owners - citizens of the" Russian Federation ", which are guaranteed savings in accordance with the Federal Law of May 10, 1995 N 73-FZ" On restoration and protection of citizens' savings? Russian Federation ", funds in 2015 in the amount of 50,000,000.0 thousand rubles, in 2016 in the amount of 50,000,000.0 thousand rubles and in 2017 in the amount of 50,000,000.0 thousand rubles provided for by this Federal the law for the repayment of the state internal debt of the Russian Federation. 2. In 2015, citizens of the Russian Federation up to 1945 year of birth inclusive (including heirs belonging to the specified category of citizens) are paid compensation in three times the balance of deposits in the Savings Bank of the Russian Federation for as of June 20, 1991 and deposits (contributions) in state insurance organizations (open joint-stock company "Russian State Insurance Company" and OSGosstrakh system companies) as of January 1, 1992 (based on the face value of banknotes in 1991) .? The size of threefold compensation depends on the storage period of deposits (contributions) and is reduced by the amount of previously received preliminary compensation (to compensation) and additional compensation for deposits (contributions). Citizens? of the Russian Federation born in 1946 - 1991 (including heirs belonging to the specified category of citizens) is compensation paid in double the amount of the balance of deposits in the Savings Bank? Russian Federation as of June 20, 1991 and deposits (contributions) in state insurance organizations (open joint-stock company "Russian State Insurance Company" and OSGosstrakh system companies) as of January 1, 1992 (based on the face value 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). the Russian Federation, which was closed between June 20 and December 31, 1991, no compensation payments are made. 3. To heirs belonging to the categories of citizens specified in part 2 of this article? Russian Federation, the payment of compensation in double and triple the amount of balances of deposits (contributions) is carried out regardless of the age of the deceased owner of deposits (contributions). At the same time, the amount of compensation payments to heirs is not reduced by the amount of compensation previously received for payment of funeral services in the amount of up to 6.0 thousand rubles. 4. In the event of the death in 2001 - 2015 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 OSGosstrakh system companies) as of January 1, 1992 or a person insured for targeted deposits ( contributions) for children who were a citizen on the day of death? Russian Federation, compensation for payment of funeral services is paid to heirs or individuals who paid for funeral services in the amount and on the conditions that are determined by parts 5 - 7 of article 117 of the Federal Law of December 19, 2006 N 238-FZ "On the federal budget for 2007 year ".5. On deposits (contributions) of citizens? of the Russian Federation, for which previously accruals and payments of compensation were made in a threefold (double) amount of the balance of deposits (contributions), preliminary compensation (compensation), additional compensation, compensation for payment of funeral services in the amount of up to 6.0 thousand rubles, repeated payment the specified compensation is not carried out. 6. Savings Bank ransom? Russian Federation of State Treasury Bills ССС? and certificates of the Savings Bank CCC? placed on the territory? of the Russian Federation before January 1, 1992 and which were not redeemed in previous years, is carried out at the request of their owners - citizens? Russian Federation on the conditions determined by Article 137 of the Federal Law of December 23, 2003 N 186-FZ "On the federal budget for 2004". Lost CCC Treasury Bills? and certificates of the Savings Bank CCC? located on the territory? Russian Federation before January 1, 1992, not subject to redemption. 7. The procedure for making compensation payments on deposits (contributions) in accordance with this article is determined by the Government? Russian Federation. 8. Ministry of Finance? Russian Federation to continue paying off the debt of the former CCC? to individuals - holders of foreign currency accounts opened with Vnesheconombank before January 1, 1992, under the conditions established by clause 1 of the President's Decree? Russian Federation of December 7, 1992 N 1565 "On measures to resolve the internal foreign exchange debt of the former Soviet Union? ", at the expense of funds provided for in 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 2015 1. Debt of the 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) the 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 case of full fulfillment of other obligations of the debtor to pay funds specified in the relevant agreement (transaction), return of unjust enrichment, compensation for losses. 2. Debt of open joint-stock companies "? osagrosnab "and" Agroplemsoyuz ",? Russian union of pedigree organizations for the reproduction and sale of pedigree animals"? osplemobedinenie "(hereinafter referred to as leasing companies) for the return of federal budget funds allocated to provide the agro-industrial complex with machine-building products and pedigree cattle (hereinafter referred to as the leasing fund), can be reduced by the Ministry Agriculture ? of the Russian Federation for the amount of debt on the return of the leasing fund, subject to write-off from the accounting of leasing companies in connection with the termination of obligations (recognition as extinguished claims on obligations) of 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 organizations (banks) authorized to conduct operations using the leasing fund, on the grounds established by law? Russian Federation. 3. Government? the Russian Federation in 2015 has the right to make decisions on writing off 100 percent of the debts of debtor countries? the Russian Federation that have completed their participation in the expanded Poor Countries Debt Relief Initiative. 4. Establish that from January 1, 2015 the payment for the use of federal budget funds in connection with the restructuring of obligations (debts) of the subjects? Russian Federation before? The Russian Federation on budget loans, provided for by paragraph 2 of part 9 of article 18 of 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", is charged at the rate of 0.1 percent per annum. five. Government? Does the Russian Federation have the right to restructure the obligations (debts) of the constituent entities in 2015? the Russian Federation before? the Russian Federation for budget loans within the balance of unpaid debts on the date of restructuring of budget loans provided to the budgets of the subjects? of the Russian Federation for the construction, reconstruction, overhaul, repair and maintenance of public highways (except for highways of federal significance), and (or) on budget loans provided to the budgets of the constituent entities? the Russian Federation in 2013 - 2014 for the financial support of measures for the preparation for the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi and for the construction of a track for the Formula 1 series road-ring car races in the Imeretinskaya Lowland, within the limits of the subjects' expenses? of the Russian Federation for these purposes, as well as interest accrued for the use of budget loans on the following basic conditions: 1) the debt on the principal debt and the interest accrued for the actual period of use of the budget loan as of the date of debt restructuring is to be repaid in the period from 2025 to 2034, inclusive, annually equal shares with the possibility of early repayment; 2) for the use of federal budget funds, a fee is charged in the amount of 0.1 percent per annum (hereinafter - interest for installments), accrued on the balance of the restructured debt on the principal debt and accrued for the actual period of use of the budget loan on the date of restructuring indebtedness to interest; 3) the debt on the accrued forfeit shall be repaid by January 1, 2016; 4) if the debtor violates the repayment schedule of the restructured debt and (or) the payment of interest for the installment plan, the outstanding restructured debt on the principal and interest , the accrued interest on the installment plan is subject to early one-time repayment. 6. Additional terms and the procedure for restructuring the liabilities (debts) of entities specified in part 5 of this article? Russian Federation are established by the Government? Russian Federation. Article 17. Separate operations by sources of financing the federal budget deficit 1. To approve the sources of financing the federal budget deficit for 2015 in accordance with Appendix 42 to this Federal Law and for the planning period of 2016 and 2017 in accordance with Appendix 43 to this Federal Law, as well as the specifics of use in 2015 sources of financing the federal budget deficit in accordance with Appendix 44 (classified) to this Federal Law. 2. ? ealization of precious metals and precious stones from the State Fund of Precious Metals and Precious Stones? Russian Federation is carried out in accordance with the established procedure in 2015 for the amount of up to 6,150,000.0 thousand rubles, in 2016 for the amount of up to 7,100,000.0 thousand rubles and in 2017 for the amount of up to 6,500,000.0 thousand rubles .3. Purchase of precious metals and precious stones to the State Fund of Precious Metals and Precious Stones? the Russian Federation is carried out in accordance with the established procedure in 2015 for the amount of up to 11,003,000.0 thousand rubles, in 2016 for the amount of up to 11,962,000.0 thousand rubles and in 2017 for the amount of up to 13,832,000.0 thousand rubles .4. Ministry of Finance? The Russian Federation, in order to complete settlements with Russian legal entities - owners of blocked foreign currency accounts, accounts in clearing, special and closed currencies, opened with Vnesheconombank before January 1, 1992, makes payments of the balances of funds on these accounts in the amount of less than USD 1.0 thousand The United States, not subject to re-registration in bonds of the internal state foreign exchange loan, at the expense of the federal budget, provided for the repayment of the state external debt? Russian Federation. 5. Establish that: 1) on the redemption of government securities? of the Russian Federation, the face value of which is indicated in the currency? the Russian Federation, budgetary allocations are allocated in 2015 in the amount of 720 782 305.5 thousand rubles, in 2016 in the amount of 501 965 757.6 thousand rubles and in 2017 in the amount of 382 877 345.6 thousand rubles; 2) to redeem government securities? Russian Federation, the nominal value of which is indicated in foreign currency, are allocated budgetary allocations in 2015 in the amount of 124,562,066.7 thousand rubles, in 2016 in the amount of 50,872,450.3 thousand. rubles and in 2017 in the amount of 129 564 408.2 thousand rubles; 3) for 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 pay off the state external debt? Russian Federation, international financial organizations, other subjects international law and foreign legal entities received in foreign currency are allocated budgetary allocations in 2015 in the amount of 34 353 051.5 thousand rubles, in 2016 in the amount of 12 974 980.6 thousand rubles and in 2017 in the amount of 12 235 657, 2 thousand rubles. Article 18. Organizations performing the functions of agents of the Government in 2015? Russian Federation 1. Savings Bank? is the Russian Federation an agent of the Government? of the Russian Federation for the following payments (if these payments are not made through the federal postal organizations): 1) compensation in compensation for harm to citizens exposed to radiation due to radiation accidents; 2) compensation to family members of dead (deceased) military personnel and employees of some federal executive bodies in connection with their payment for residential premises, utilities and other types of services; 3) payments for the repair of individual residential buildings belonging to family members of military personnel who have lost their breadwinner; 4) monthly allowances for children of military personnel who were directly involved in the fight against terrorism on the territory of the North Caucasus region and those killed (missing) while performing military service duties upon conscription; 5) compensation payments to women with children under the age of three who were dismissed in connection with the liquidation of organizations. 2. Functions of an agent of the Government? of the Russian Federation are Savings Bank? Russian Federation in accordance with the agreements concluded between the Savings Bank? of the Russian Federation and federal executive bodies, which, in accordance with this Federal Law, are the main administrators of the budgetary appropriations specified in Part 1 of this Article. For acting as an agent of the Government? of the Russian Federation for making payments to the Savings Bank specified in Part 1 of this Article? the Russian Federation is paid remuneration, the amount of which must not exceed 0.5 percent of the amount of payments made. 3. Savings bank? is the Russian Federation an agent of the Government? Russian Federation for the implementation of the territory? of the Russian Federation of payments of pensions, benefits and compensations to persons whose pension provision is carried out in accordance with the Law? Russian Federation of February 12, 1993 N 4468-1 "On the pension provision of persons who underwent military service, service in the internal affairs bodies, the State Fire Service, the bodies for control over 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 the customs authorities, prosecutors, investigative bodies and institutions of the Investigative Committee? Russian Federation, and their families. 4. Functions of an agent of the Government? of the Russian Federation are carried out by the Savings Bank? Russian Federation in accordance with the agreements concluded between the Savings Bank? of the Russian Federation and federal executive bodies providing pensions to the persons specified in part 3 of this article. These agreements may contain provisions on the provision of the Savings Bank? Russian Federation on a paid basis additional services, a list of these services and the amount of remuneration, which should not exceed 0.4 percent of the amount of pension payments. 5. On behalf of the Government? of the Russian Federation as agents of the Government? Russian Federation, including on representation of interests? of the Russian Federation in the courts, the following organizations can perform: 1) Vnesheconombank, open joint-stock companies "? Russian Bank for Support of Small and Medium Enterprises", "? Russian Agricultural Bank" - on issues of ensuring the return (repayment) of debts of legal entities, subjects? of the Russian Federation and municipalities monetary obligations front? Russian Federation (except for budget loans provided in accordance with Parts 1 - 3 of Article 11 of this Federal Law); 2) Vnesheconombank - on issues related to the provision and execution of government guarantees? of the Russian Federation, including on the issues of maintaining analytical accounting of the provided state guarantees? Russian Federation, obligations of the principal, his guarantors (guarantors) and other persons in connection with the provision and execution of state guarantees? of the Russian Federation, analysis of the financial condition and debt collection of these persons; 3) Closed Joint Stock Company "Oseximbank" - on the issues of providing state support for the export of industrial products (except for the provision and execution of state guarantees of the Russian Federation); 4) open joint stock companies " "Osagrosnab" and "Russian Agricultural Bank" - on the issues of ensuring the return of debts from the federal budget allocated to provide the agro-industrial complex with machine-building products and pedigree livestock, as well as restructuring the debts of agricultural producers in accordance with Federal Law of July 9, 2002 N 83-FZ "On the financial recovery of agricultural commodity producers"; 5) Vnesheconombank - on accounting, servicing and repayment (use) of the state external debt of the former CCC? and? Russian Federation (including the internal foreign exchange debt of the former SSS?) and government loans provided by the former SSS? and? Russian Federation to foreign borrowers, as well as on monitoring projects implemented in? of the Russian Federation with the participation of international financial organizations; 6) financial organizations selected in accordance with the established procedure - on issues of placement of bonds of domestic and foreign bond loans? Russian Federation. 6. For performing the functions of agents of the Government in 2015? of the Russian Federation, provided for in part 5 of this article, to open joint-stock companies "? Russian Bank for Support of Small and Medium Enterprises", "? Russian Agricultural Bank", "? Osagrosnab" and closed joint stock company"? Oseximbank" is paid remuneration in the total amount of up to 85,000.0 thousand rubles. Amount of remuneration to Government agents? Russian Federation is established by the Government? Russian Federation within the specified amount. 7. For performing the functions of an agent of the Government in 2015? Russian Federation stipulated by part 5 of this article, Vnesheconombank is paid remuneration in the total amount of up to 630,000.0 thousand rubles. 8. For performing the functions of agents for the placement of bonds of domestic and foreign bond loans in 2015? Russian Federation financial institutions , selected in accordance with the established procedure, are paid remuneration in the total amount of up to 300,000.0 thousand rubles at the expense of funds raised as a result of placement in 2015 of bonds of domestic and foreign bonded loans? of the Russian Federation, in accordance with agreements concluded with these organizations, with the specified operation reflected in the report on the execution of the federal budget. Article 19. Features of service in 2015 by the Central Bank? Russian Federation and credit institutions of individual accounts of participants in the budget process 1. Establish that the divisions of the Central Bank? of the Russian Federation and credit organizations free of charge: 1) service accounts opened by the Federal Treasury and its territorial bodies; 2) service accounts opened by financial bodies of the constituent entities? of the Russian Federation and municipalities; 3) carry out operations to receive cash from organizations whose personal accounts are open with the Federal Treasury, financial bodies of the constituent entities? of the Russian Federation (municipalities), and to provide these organizations with cash; 4) provide services to the Federal Treasury and its territorial bodies for the production on paper copies of electronic messages containing orders; 5) provide services for the transfer of funds using telegraph technology territorial bodies of the Federal Treasury. 2. Central bank? of the Russian Federation provides information services in the Bank's payment system? Russia to the Federal Treasury and its territorial bodies free of charge. 3. Establish what the Central Bank? of the Russian Federation submits to the Federal Treasury information on accounts in foreign currency on a quarterly basis? Russian Federation, opened in the divisions of the Central Bank? of the Russian Federation and credit institutions: 1) federal government institutions and federal budgetary institutions; 2) financial bodies of the constituent entities? of the Russian Federation and municipalities for accounting of transactions with funds from the budgets of the constituent entities? of the Russian Federation and local budgets; 3) recipients of funds from the budgets of the constituent entities? of the Russian Federation (local budgets) to account for transactions with funds received at their temporary disposal; 4) state institutions of the constituent entities? of the Russian Federation (municipal government institutions) and budgetary institutions of the constituent entities? of the Russian Federation (municipal budgetary institutions); 5) to the governing 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 received at their temporary disposal. 4. When establishing the fact of non-closure in the subdivisions of the Central Bank? Russian Federation and credit institutions opened in violation of the law? of the Russian Federation of the accounts specified in part 3 of this article, operations on them are subject to suspension on the basis of those sent in the manner prescribed 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 budget of the city of Baikonur in 2015 1. Tax incentives in the territory of the city of Baikonur are provided by the 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 formation procedure and the status of its executive bodies. 2. Benefits on 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. The tax benefits specified in part 1 of this article are provided to legal entities and individual entrepreneurs, provided that they simultaneously comply with the following conditions: 1) the presence of premises, property, production or other complexes necessary for the production of goods (including the Baikonur cosmodrome) located on the territory of the city of Baikonur ( works, services); 2) sales of products (works, services) on the territory of the city of Baikonur (including the Baikonur cosmodrome). 4. Taking into account the special regime for the safe functioning of facilities and organizations, as well as the residence of citizens on the territory of the city of Baikonur, the state registration on its territory of legal entities that are taxpayers, but do not carry out their activities in the city of Baikonur. 5. Interbudgetary transfers provided to the budget of the city of Baikonur from the federal budget in the form of other interbudgetary transfers that were not used in 2014 shall be used in 2015 for the same purposes. 6. Authorized government bodies? The Russian Federation conducts audits and checks on the execution of the budget of the city of Baikonur. Article 21. Features of the execution of the federal budget in 2015 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 the indicators of the consolidated budget list of the federal budget in 2015 is the distribution of the budget allocations reserved as part of the approved article 6 of this Federal Law, provided for in the subsection "Other national issues" of the section "National issues" of the classification of expenditures budgets, for the payment of property tax of organizations and land tax by federal state bodies, federal state institutions, organizations involved in the mobilization preparation of the economy, in connection with the abolition of tax incentives for the payment of property tax of organizations and land tax and in connection with an increase in the total amount of residual the value of federal property, enshrined in the right of operational management, recognized as fixed assets, and the cadastral value of land plots, in the manner prescribed by the Government? Russian Federation; 2) budgetary allocations provided for the subsection "Other national issues" of the "National issues" section of the classification of budget expenditures, for the implementation of decisions of the President? the Russian Federation and the Government? Russian Federation; 3) budget allocations provided for 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 the decisions of the European Court of Human Rights; 4) budget allocations provided for the subsections "Bodies security "," 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 the subsection" Other issues in the field of national economy "of the section "National economy" classification of budget expenditures for the implementation of the President's decisions? the Russian Federation and the Government? of the Russian Federation to ensure certain measures in the field of national defense, national security, exploration and use of outer space and law enforcement; 5) budgetary allocations provided for the subsection "Other issues in the field of national defense" of the section "National Defense" and the subsection "Other issues in in the area of ​​national security and law enforcement "of the section" National security and law enforcement "of the classification of budget expenditures for activities related to the reform of the Armed Forces? of the Russian Federation, other troops, military formations, law enforcement and other bodies, including for the modernization and improvement of their material and technical base, including improving the infrastructure of the storage and operation of missiles, ammunition and explosives, for the certification of facilities of the Ministry of Defense? of the Russian Federation, registration of property rights and execution of documents of title, for the fulfillment of obligations assumed under agreements in the implementation of military-technical cooperation, for housing military personnel and persons equated to them, construction of housing and social infrastructure on land plots selected for housing construction, for the social protection of servicemen and persons equated to them, members of their families, as well as persons dismissed from military and equivalent service, in the amount of up to 5,511,137.3 thousand rubles in the event and within the limits of the receipt of federal budget revenues from the sale released movable and immovable military and other property in the operational management of federal executive bodies, which provides for military and equivalent service, and recipients of federal budget funds subordinate to them, from the sale of military products from the presence of federal executive bodies and the provision of services (performance of work) in the implementation of military-technical cooperation, from the sale in accordance with the established procedure of land plots provided for the needs of defense and security, as well as funds from the provision of services (performance of work) on the basis of civil contracts concluded in cases stipulated by legislative and other rights new acts? of the Russian Federation, and income from the lease of property under the operational management of the Ministry of Defense? the Russian Federation and the recipients of federal budget funds subordinate to it (except for income from the lease of military products in the implementation of military-technical cooperation, exceeding the volume of expenditures under contracts related to the fulfillment of obligations to lease military products); 6) budget allocations stipulated under the subsection "Other issues in the field of national defense" of the "National Defense" section of the classification of budget expenditures for the financial support of socially significant facilities and activities of the Ministry of Defense? of the Russian Federation in the amount of up to 223,000.0 thousand rubles in the event and within the limits of the receipt of targeted deductions from the All-Russian state lotteries "Victory"; 7) budgetary allocations provided for in the subsection "Migration policy" of the section " activity "classification of budget expenditures for implementation by federal executive bodies State program to facilitate voluntary resettlement in? the Russian Federation of compatriots living abroad; 8) budget allocations provided for in the subsection "Other national issues" of the section "National issues" of the classification of budget expenditures, for the financial support of measures to implement the rotation of federal civil servants of territorial bodies of federal executive bodies in connection with Federal Law of December 6, 2011 N 395-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Introduction of Rotation in the State Civil Service"; 9) budget allocations provided for in the subsection "Other national issues" of the section "National issues "classification of budget expenditures, for the payment of charges for payments for wages of employees of federal state bodies, transferred in accordance with the established procedure to the budgets of state extra-budgetary funds, in the manner established by the Ministry of Finance owls? Russian Federation; 10) budget allocations provided for the subsection "General economic issues" of the section "National Economy" of the classification of budget expenditures, for financial support in the amount of up to 60,000,000.0 thousand rubles of implementation by decisions of the Government? of the Russian Federation of additional measures to support economic sectors, social support of citizens and the provision of humanitarian assistance to the population of foreign states; 11) budget allocations provided for the subsection "Other issues in the field of the national economy" of the section "National Economy" classification of budget expenditures, for the implementation of measures of the state program ? of the Russian Federation "Socio-economic development of the Far East and the Baikal region" in the amount of up to 7,000,000.0 thousand rubles according to the decisions of the Government? Russian Federation; 12) budgetary allocations provided for the subsection "Social security of the population" of the "Social policy" section of the classification of budget expenditures in the amount of up to 3,545,000.0 thousand rubles for the provision of inter-budgetary transfers to the budget of the Social Insurance Fund? of the Russian Federation to provide disabled people with technical means of rehabilitation, including the manufacture and repair of prosthetic and orthopedic products; 13) budget allocations provided for the subsection "Protection of family and children" of the "Social policy" section of the classification of budget expenditures, for the provision of subsidies in order to co-finance the expenditure obligations of the subjects ? of the Russian Federation, arising from the appointment of a monthly cash payment to families in need of support in connection with the birth of a third child or subsequent children before the child reaches the age of three; budget expenditures for the financial support of activities aimed at the development of physical culture and mass sports, carried out by the Ministry of Sports? Russian Federation, in the amount of up to 122,016.6 thousand rubles in the event and within the limits of receipt of targeted deductions from the All-Russian state lotteries in support of the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi.2 ... Set in accordance with paragraph 3 of Article 217 of the Budget Code? of the Russian Federation the following grounds for making changes in 2015 in the indicators of the consolidated budget list of the federal budget related to the specifics of the execution of the federal budget and (or) the redistribution of budget allocations between the main administrators of the federal budget funds: 1) redistribution of budget allocations provided for subsections " International relationships and international cooperation "and" 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 on the provision of international assistance to the development and participation of the Russian Federation in international organizations, as well as on the preparation and implementation of events in connection with the participation of the Russian Federation in international financial and economic organizations and forums; 2) redistribution of budgetary allocations provided to the Ministry of Education and Science of the Russian Federation under the subsection "Applied Scientific Research in the Field of National Issues" of the "National Issues" section of the classification of budget expenditures for the payment in the manner prescribed by the Government of the Russian Federation, scholarships of the President of the Russian Federation for young scientists and graduate students carrying out promising research and development in priority areas modernization Russian economy; 3) redistribution of budgetary allocations provided to the Ministry of Industry and Trade? Russian Federation under the subsection "Other national issues" of the "National issues" section of the classification of budget expenditures for the financial support of exhibitions and fairs held abroad, partial financial support of which is carried out at the expense of budgetary allocations from the federal budget, according to the decisions of the Government? Russian Federation; 4) redistribution of budgetary allocations provided to the Ministry of Finance? the Russian Federation to pay legal costs related to the representation of interests? of the Russian Federation in international litigation and other legal disputes, legal and advocacy services, for payments by decisions of the Government? of the Russian Federation, related to the execution of judicial acts of international judicial bodies and judicial bodies of foreign states, amicable agreements concluded in the framework of legal proceedings in international the judiciary and judicial authorities of foreign states, as well as for the implementation of measures of federal significance related to foreign economic activity; 5) redistribution of budget allocations provided for the sections "National issues", "National defense" and "National security and law enforcement" classification of budget expenditures for implementation state defense order in order to ensure the state armament program, on the basis of the adopted in the established by the Government? the Russian Federation on the procedure for decisions on clarifying the state defense order for 2015 and for the planning period of 2016 and 2017; 6) redistribution of budgetary allocations provided for by the Ministry of Defense? of the Russian Federation under the subsection "The Armed Forces of the Russian Federation" of the "National Defense" section of the classification of budget expenditures for monetary allowances in connection with the increase in the number of servicemen of the Armed Forces? of the Russian Federation, performing military service under a contract, for the construction (acquisition) and repair of office living quarters; 7) redistribution of budgetary allocations in order to financially support mutual settlements between the main administrators of federal budget funds for the maintenance and servicing of the Armed Forces? Russian Federation, other troops, military formations and bodies, military courts, institutions and bodies of the penal system, bodies of federal courier communications, training of military personnel and other types of support; 8) redistribution of budgetary allocations provided for authorized federal executive bodies in the field of management and disposition of the property of the Armed Forces? Russian Federation, Internal Troops of the Ministry of Internal Affairs? of the Russian Federation, state security bodies and their subordinate organizations for the maintenance of the property of military camps that have no prospects of application for federal needs, when deciding on the transfer of this property to the ownership of the subjects? of the Russian Federation and municipalities; 9) redistribution of budgetary allocations provided to the Ministry of Agriculture? the Russian Federation for the implementation of the measures of the State Program for the Development of Agriculture and Regulation of the Markets of Agricultural Products, Raw Materials and Foods for 2013 - 2020, between its events on the decisions of the Government? Russian Federation; 10) redistribution of budgetary allocations provided to the Ministry of Industry and Trade? of the Russian Federation on the subsection "General economic issues" of the "National Economy" section of the classification of budget expenditures for financial support for the development of draft technical regulations and the necessary lists of documents in the field of standardization to technical regulations, according to the decisions of the Government? 11) redistribution of budgetary allocations provided to the Federal Road Agency under the subsection "Road Facilities (Road Funds)" of the "National Economy" section of the classification of budget expenditures for the provision of subsidies to the State Company "Russian Highways" by decisions of the Government? Russian Federation; 12) redistribution of budgetary allocations provided for the main administrators of federal budget funds for purposes related to the maintenance and operation of Olympic facilities, and to reimburse the costs (losses) of Vnesheconombank for lending transactions to business entities (investors) that implemented projects for the construction of Olympic facilities within the framework of the Program for the construction of Olympic facilities and the development of the city of Sochi as a mountain climatic resort (hereinafter for the purposes of this clause - loans), in respect of which a guarantee was provided State corporation for the construction of Olympic facilities and the development of the city of Sochi as a mountain climatic resort before Vnesheconombank, in the part not compensated by income from the sale of property provided under a pledge agreement to secure loans, and (or) in the part not compensated for by the value of property accepted as compensation for loans , as well as reimbursement of costs (losses) arising from the transfer of Vnesheconombank to the state treasury? of the Russian Federation of property received by Vnesheconombank in the form of compensation for loans, by decisions of the Government? Russian Federation; 13) redistribution of budgetary allocations provided to the Ministry of Finance? of the Russian Federation for the execution of state guarantees? the Russian Federation in the event of guarantee cases; 14) redistribution of budgetary allocations provided for by the Ministry of Finance? Russian Federation for the implementation of measures related to the abolition of the Ministry regional development? Russian Federation, Federal agency for the supply of weapons, military, special equipment and materiel and Federal Service on a defense order; 15) redistribution of budgetary allocations provided for by the Ministry of Education and Science? Russian Federation under the subsection "Higher and postgraduate vocational education" of the "Education" section of the classification of budget expenditures for improving scholarships for students in federal state professional educational organizations and educational institutions of higher education, payment of state social scholarships to students in the first and second years of study on educational programs of higher education (Bachelor's and Specialist's programs) with “Good” or “Excellent” grades and President's scholarships? Russian Federation and Government Scholarships? Russian Federation to students and postgraduates studying in specialties and areas of training corresponding to the priority areas of modernization and technological development of the economy? Russian Federation, and Government scholarships? of the Russian Federation to students on educational programs of secondary vocational education, corresponding to the priority areas of modernization and technological development of the economy? Russian Federation, in accordance with the decisions of the Government? Russian Federation; 16) redistribution of budgetary allocations for the provision of subsidies on a competitive basis (grants in the form of subsidies) to individuals, individual entrepreneurs and legal entities, including government agencies, which are not state institutions, in the field of culture, art, education, science and technology; 17) redistribution of budgetary allocations provided for by the Ministry of Health? of the Russian Federation under the subsection "Other issues in the field of health care" of the "Healthcare" section of the classification of budget expenditures for the financial support of medical activities related to the donation of human organs for the purpose of transplantation between the main administrators of the federal budget funds, as well as for the provision of subsidies to the budgets of the constituent entities? of the Russian Federation in order to co-finance the expenditure obligations of the constituent entities? the Russian Federation for the provision of medical activities related to the donation of human organs for the purpose of transplantation; 18) redistribution of budgetary allocations provided to the Ministry of Finance? of the Russian Federation under the subsections "Pension provision" and "Social security of the population" of the "Social policy" section of the classification of budget expenditures in case of their incomplete use (except for budgetary allocations provided for mandatory pension insurance, to co-finance the formation pension savings insured persons and to compensate for the shortfall in income of the Pension Fund budget? of the Russian Federation in connection with the reduction of insurance premium rates), for the financial support of certain types of social payments in the event of insufficient budgetary allocations formed in the course of the execution of the Pension Fund budgets? Russian Federation, Social Insurance Fund? Russian Federation in 2015; 19) reallocation of budgetary allocations provided to the Ministry of Finance? of the Russian Federation on the subsection "Other issues in the field of health care" of the section "Healthcare" and on the subsection "Pension provision" of the section "Social policy" of the classification of budget expenditures, for compulsory pension insurance and for compensation for shortfalls in budget revenues of state extra-budgetary funds? Russian Federation in connection with the reduction of insurance premium rates; 20) redistribution of budgetary allocations provided for the Ministry of Finance? the Russian Federation to provide state social assistance to certain categories of citizens in terms of payment for sanatorium-resort treatment, as well as travel by intercity transport to the place of treatment and back under the subsection "Social security of the population" of the "Social policy" section of the classification of budget expenditures, and their direction for subventions to the budgets of the subjects? of the Russian Federation under the subsection "Social security of the population" of the "Social policy" section of the classification of budget expenditures in the event of agreements concluded between the federal executive body responsible for the development of state policy and legal regulation in the field of social protection of the population, and the executive bodies of the constituent entities? the Russian Federation on the transfer of these powers to them; 21) redistribution of budgetary allocations provided for by the Ministry of Finance? of the Russian Federation under the subsection "Social security of the population" of the "Social policy" section of the classification of budget expenditures for the implementation of monthly cash payments to certain categories of citizens, between the main managers budget funds, which are federal executive bodies, which provide for military and equivalent service; 22) the distribution of budgetary allocations provided for by the Ministry of Construction, Housing and Communal Services? of the Russian Federation under the subsection "Social security of the population" of the "Social policy" section of the classification of budget expenditures for the provision in accordance with the federal target program "Housing" for 2011 - 2015 a one-time subsidy for the purchase of residential premises by federal state civil servants, in the manner established by the Government? Russian Federation; 23) redistribution of budgetary allocations provided for the main administrators of federal budget funds for measures for the preparation and holding of the 2018 FIFA World Cup in? Russian Federation, according to the decisions of the Government? Russian Federation; 24) reallocation of budgetary allocations provided to the Ministry of Finance? of the Russian Federation under the subsection "Other subsidies" of the section "Interbudgetary transfers of a general nature to the budgets of the budgetary system of the Russian Federation", on the subsection "International relations and international cooperation" of the section "National issues" of the classification of budget expenditures in the amount of up to 5,000,000.0 thousand rubles to provide financial assistance to subjects of international law; 25) redistribution of budgetary allocations provided for the remuneration of employees of federal state bodies, if adopted by the President? Russian Federation and the Government? the Russian Federation of decisions to reduce the number of employees of these federal state bodies; 26) redistribution of budgetary allocations provided for by the Ministry of Health? Russian Federation, the Ministry of Labor and Social Protection? Russian Federation, the Ministry of Education and Science? the Russian Federation and the Ministry of Culture? Russian Federation in order to implement the decisions of the President? of the Russian Federation specified in part 4 of Article 7 of this Federal Law; 27) redistribution of budgetary allocations for budget investments and the provision of subsidies for capital investments in facilities capital construction state property? of the Russian Federation, provided for by the federal targeted investment program (with the exception of budgetary allocations from the Federal Road Fund), in the absence of the duly approved project documentation for capital construction projects and (or) details of measures (enlarged investment projects) included in the the specified program, in accordance with the procedure established by the Government? Russian Federation; 28) reallocation of budgetary allocations in connection with the approval of the Government? of the Russian Federation of federal target programs and budget allocations for budget investments and subsidies for capital investments in capital construction facilities of state property? Russian Federation or acquisition of objects real estate into state ownership? of the Russian Federation, provided for by the federal targeted investment program (with the exception of budget allocations from the Federal Road Fund), in connection with the detailing of measures (enlarged investment projects) included in the specified program, in accordance with the procedure established by the Government? Russian Federation; 29) redistribution of budgetary allocations within the limits provided for by the main administrators of federal budget funds for the provision of subsidies to budgetary and autonomous institutions for financial support of the state assignment for the provision of public services (performance of work) and subsidies for other purposes; 30) redistribution of budgetary allocations provided for Ministry of Finance? of the Russian Federation for the implementation of monthly cash payments to certain categories of citizens under the subsection "Social security of the population" of the "Social policy" section of the classification of budget expenditures, for the financial provision of a set of social services for certain categories of citizens in accordance with Federal Law of July 17, 1999 N 178-FZ " On state social assistance ", including taking into account the changes introduced in 2015 to the Federal Register of Persons Eligible for State Social Assistance; 31) redistribution of budget allocations provided for the main administrators of federal budget funds for purposes related to the implementation of measures to eliminate the consequences of large-scale flooding in the territories? the Republic of Sakha (Yakutia), the Primorsky and Khabarovsk Territories, the Amur and Magadan Regions, the Jewish Autonomous Region and floods in the territories? Republic of Altai,? Republic of Tyva,? Republic of Khakassia and Altai Territory, according to the decisions of the Government? Russian Federation; 32) redistribution of budgetary allocations provided for the main administrators of federal budget funds, which are federal executive bodies in which military service is provided, for the construction and purchase of residential premises for military personnel, as well as for the maintenance of military personnel in connection with their dismissal from military service or being at the disposal of commanders (chiefs), in order to financially ensure the provision of subsidies to servicemen and citizens dismissed from military service for the acquisition or construction of residential premises; 33) redistribution of budgetary allocations provided for by the Federation Council of the Federal Assembly? Russian Federation, the State Duma of the Federal Assembly? Russian Federation under the subsection "Functioning of legislative (representative) bodies of state power and representative bodies municipalities "of the section" General State Issues "of the classification of budget expenditures, in the case of submission of proposals, respectively, by the Federation Council of the Federal Assembly of the Russian Federation, the State Duma of the Federal Assembly of the Russian Federation in accordance with part one.2 of Article 40 of Federal Law No. 3 of May 8, 1994 -FZ "On the status of a member of the Federation Council and the status of a deputy of the State Duma of the Federal Assembly? Russian Federation "; 34) redistribution of budgetary allocations provided to the main administrators of federal budget funds for financial support of functions and remuneration of employees of federal executive bodies, in order to provide subventions for financial support of activities related to the transfer of powers of federal executive bodies to public authorities? the Republic of Crimea and the federal city of Sevastopol, according to the decisions of the Government of the Russian Federation; 35) redistribution of budgetary allocations provided for the main administrators of federal budget funds for the implementation of the federal target program "Social and economic development of the Republic of Crimea and the city of Sevastopol until 2020", according to the decisions of the Government? Russian Federation; 36) redistribution of budgetary allocations provided for the main administrators of federal budget funds in order to prepare and conduct events related to the celebration of the 70th anniversary of Victory in the Great Patriotic War of 1941-1945; 37) redistribution of budgetary allocations provided for the main administrators of federal funds budget, in order to prepare for the XXIX World Winter Universiade 2019 in the city of Krasnoyarsk, according to the decisions of the Government? Russian Federation. 3. Establish that the State Corporation for Assisting the Development, Production and Export of High-Tech Industrial Products "? Ostech" is entitled in 2015 to use the balance of the subsidy provided by the State Corporation for Assistance to the Development, Production and Export of High-Tech Industrial Products "? Ostekhnologii" in the form of a property contribution? Russian Federation in accordance with Appendix 6.2 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" for the implementation of measures to complete the construction and commissioning of federal centers of high medical technologies , in the amount of 1,895,020.0 thousand rubles for the purpose of its activities by the decision of the Government? Russian Federation. 4. Establish that in accordance with the decision of the Government? Russian Federation means? The reserve fund in the amount of up to 500,000,000 thousand rubles can be used to replace federal budget revenues not received during the execution of the federal budget in 2015 (except for oil and gas revenues of the federal budget) and sources of financing the federal budget deficit, as well as additional oil and gas revenues of the federal budget specified in Part 3 of Article 1 of this Federal Law to the extent established by Clause 1 of Part 1 of Article 1 of this Federal Law. 5. Establish that in 2015 a decrease in the total volume of budgetary allocations approved in accordance with the established procedure by the chief administrator of the federal budget for the payment of property tax of organizations and land tax, as well as insurance contributions for compulsory pension insurance, for compulsory social insurance in case of temporary disability and connection with maternity, for compulsory health insurance, for sending them for other purposes without amending this the federal law not allowed 6. Establish that in accordance with the decision of the Government? Russian Federation means? The reserve fund in the amount of up to 200,000,000.0 thousand rubles can be used to replace federal budget revenues that were not received during the execution of the federal budget in 2014 (except for oil and gas revenues of the federal budget) and revenues accounted for in the sources of financing the federal budget deficit. The president? Russian Federation V. PUTIN Moscow, Kremlin December 1, 2014 N 384-FZ

By early March, the Ministry of Finance should prepare proposals for amendments to the federal budget for 2015, taking into account the new macroeconomic forecast and the government's anti-crisis plan. The revised forecast is based on the average annual price of Urals oil at $ 50 per barrel, instead of the $ 96 set in the budget law for 2015, and the dollar exchange rate at 61.5 rubles instead of 49 rubles per dollar. As a result, budget revenues, according to the calculations of the Ministry of Economic Development, may decrease by 2.3 trillion rubles.

The recession of the Russian economy this year, according to the updated data, will amount to 3% of GDP instead of the previously predicted 0.8%, inflation will accelerate to 12.2% instead of the previously expected 7.5%. The budget deficit of the Russian Federation, according to the Minister of Finance, in the context of the revised forecast may amount to 2-3% of GDP. The budget law provides for a deficit of 0.6% of GDP. At the same time, the Minister of Economic Development believes that the deficit will be significantly larger and will reach 3.8% of GDP.

To fulfill budgetary obligations, the government this year will have to print Reserve fund... The budget law allows the Ministry of Finance to spend up to 500 billion rubles from the Fund this year, but the Minister of Finance said earlier that the total amount for the current year could be significantly higher. Additional funds will be required to support sectors of the economy during the crisis.

At the same time, the authorities will have to resolve the issue of cutting budget expenditures. Earlier, it was decided to cut treasury spending by 10%, but the head of the Ministry of Finance announced the need for additional cuts in the amount of about 600 billion rubles. In total, the 2015 budget may miss 1.3 trillion rubles. For this, in particular, it is proposed to abandon the inflation indexation of wages to public sector employees and social benefits and to transfer half of all costs for the construction of facilities that are financed under state programs to a later date. New construction projects have also been proposed to freeze completely.

The law does not allow touching social expenditures, but any state program has large reserves of efficiency, including in public procurement: if they save by increasing efficiency, this will only be beneficial, but if investment projects which are easiest to cut will turn out badly for the strategic development of the economy, experts warn.

“The main thing is to prevent a decline in production and an increase in unemployment. But the fulfillment of social obligations is necessary in the stated volumes, ”says Valery Mironov, chief economist at the HSE Development Center.

At the same time, the head of the Ministry of Economic Development Alexei Ulyukaev proposed not to cut budget expenditures at all, but to agree to an increase in the budget deficit, which is less harmful than sequestration.

"I am not sure that they should be reduced at all, because a change in income can mean either a reduction in expenditures or an increase in the deficit," the head of the Ministry of Economic Development said.

UDC 338.001.36

Mikhaleva Olga Valerievna, 3rd year student of the Faculty of Economics and Management, Kursk State University e-mail: [email protected]

ANALYSIS OF THE BUDGET STRUCTURE OF THE RUSSIAN FEDERATION FOR

PERIOD 2013-2015

Resume: the article touches on topical issues of the formation of the structure of federal budget revenues and expenditures. The data on the structure of the federal budget for 2013-2015 are presented and analyzed, as well as the analysis of the structure and dynamics of the development of revenues and expenditures of the budget of the Russian Federation for the period under review. The article uses data from the Ministry of Finance of the Russian Federation. Key words: federal budget, federal budget revenues, federal budget expenditures.

Mikhaleva Olga Valer "evna, student of the 3rd course of the faculty of Economics and management, Kursk state University e-mail: [email protected]

ANALYSIS OF THE STRUCTURE OF THE BUDGET OF THE RUSSIAN FEDERATION FOR THE PERIOD 2013-2015.

Summary: in the article topical issues of the formation of structure of incomes and expenditures of the Federal budget. Presented and analyzed data on the structure of the Federal budget for 2013-2015., Also provided analysis of the structure and dynamics of the revenues and expenditures of the budget of the Russian Federation during the period under review. The article uses data from the Ministry of Finance of the Russian Federation.

Keywords: Federal budget, Federal budget revenues, expenditures of the Federal budget.

Formation and approval of a balanced budget budget is the primary function of the Ministry of Finance and the Government of the Russian Federation. In the state budget, it is very important to balance the revenues and expenditures of the country. The economic stability of the state depends on this factor, therefore, the question of the ratio of revenues and expenditures of the country's budget always remains relevant.

Based on the data presented in the document "Main directions of budgetary policy for 2015 and for the planning period 2016 and 2017", we can analyze and draw certain conclusions about

POLITICS, ECONOMY AND INNOVATION. 1 (3), 2016_____________

dynamics of revenues and expenditures of the state budget for the period 2013-2015

Table 1 shows the indicators of revenues and expenditures of the state budget for the period 2013-2017.

Table 1. The structure of the federal budget

Indicator 2013 (report) 2014 Law 201 FZ * 2015. Law 349-FZ 2016. Law 349-FZ

Income, total 13019.9 14238.8 14564.9 15905.7

% Of GDP 19.5 19.9 18.3 18.3

Expenditures, total: 13342.9 13960.1 15361.5 16392.2

% Of GDP 20.0 19.5 20.0 18.9

Source: Official website of the Ministry of Finance of the Russian Federation [Electronic resource] URL: http://www.minfin.ru/ru.

Data for the period under review 2013-2015 can also be represented in the form of a graph (Fig. 1).

Rice. 1. Dynamics of expenditures and revenues of the state budget 2013-2015. Source: own development

In 2013-2015. there is a decrease in federal budget revenues from 19.5% of GDP in 2013 to 18.3% in 2015, mainly due to a decrease in oil and gas revenues. Although in absolute terms the indicator of budget revenues is growing, in 2013 this indicator amounted to 13019.9 billion rubles, in 2014 - 14238.8 billion rubles, and in 2015 - 14564.9 billion rubles. ...

At the same time, the general indicator of state budget expenditures for the analyzed period also tends to grow in absolute terms. So, in 2014, this growth in 2014 relative to the indicator of 2013 amounted to 617.2 billion rubles, and in 2015 the indicator increased by another 1401.4

POLITICS, ECONOMY AND INNOVATION. 1 (3), 2016

RUB bln and stopped at 15361.5 billion rubles. Despite the growth in the absolute indicator of budget expenditures, the percentage of GDP is declining from 20.0% of GDP in 2013 to 19.3% in 2015.

Also, within the framework of this document, we have the opportunity to consider in more detail the structure and dynamics of federal budget revenues (tab. 2).

The ratio of oil and gas and non-oil and gas revenues for the period 2013-2015 is clearer. can be observed on the graph (see Fig. 2).

Table 2. Federal budget revenues

bln, rubles

Indicator 2013 2014 | Year 2015 | 2016 2017

report %% GDP Law 201-FZ %% GDP forecast %% GDP forecast %% GDP forecast %% GDP

1 2 3 4 5 6 7 8 9 10 11

Income, total 13 019.9 19.5 14 238.8 19.9 14 923.9 19.6 15 493.2 18.8 16 272.7 18.1

including;

Oil and gas revenues b 534.0 9.8 7 480.2 10.5 7 520.6 9.9 7516.1 9D 7 590.9 3.4

including;

MET 2 514.5 3.8 2 917.1 4D 3 052.4 4.0 3 209.6 3.9 3 251.5 3.6

Customs duties 4,019.5 6.0 4 563.1 6.4 4 468.2 5.9 4 306.5 5.2 4 339.4 4.8

Non-German revenues 6 485.9 9.7 6 758.6 9.5 7 403.3 9.7 7 977.1 9.7 8 681.8 9.7

including;

Corporate income tax 352.2 0.5 363.2 0.5 380.6 0.5 403.8 0.5 449.6 0.5

VAT 3 539.0 5.3 3 711.9 5.2 4 202.4 5.5 4 704.3 5.7 5 283.9 5.9

Excise taxes 524.4 0.8 664.9 0.9 797.0 1.0 933.7 1.1 1,036.5 1.2

MET (excluding oil and gas Revenues) 20.7 0.0 20.3 0.0 22.4 0.0 23.0 0.0 23.8 0.0

Customs duties (excluding oil and gas INCOME) 722.3 1.1 711.1 1.0 707.8 0.9 686.2 0.8 664.7 0.7

Share dividends. belonging to the Russian Federation 134.8 0.2 139.1 0.2 229.1 0.3 152.1 0.2 167.3 0.2

Other non-oil and gas revenues 1 192.5 1.8 1 148.1 1.6 1,064.0 1.4 1,074.0 1.3 1,056.0 1.2

Source: Official site of the Ministry of Finance of the Russian Federation [Electronic resource] URL: http://www.minfin.ru/ru.

Having considered and analyzed the data in Table 2 and Figure 2, we can draw the following conclusions: in 2013, the ratio of oil and gas and non-oil and gas revenues does not have a huge gap between the indicators, they amount to 6534 billion rubles. and 6485.9 billion rubles. respectively.

POLITICS, ECONOMY AND INNOVATION. 1 (3), 2016

Rice. 2. The ratio of oil and gas and non-oil and gas revenues of the state budget for the period 2013-2015.

Source: own development

During the analyzed period, the ratio of oil and gas and non-oil and gas revenues has radically changed. So, if in the structure of budget revenues in 2014 the predominant role was occupied by oil and gas revenues and accounted for 52.5% of budget revenues or 7480.2 billion rubles. in absolute terms, and not oil and gas revenues accounted for 47.5% of the total budget revenues or 6758.6 billion rubles.

In 2015, the structure of budget revenues is changing and we observe the opposite picture: the volume of oil and gas revenues amounted to 6818.6 billion rubles. or 46.8% of the total budget revenues, and not oil and gas revenues, on the contrary, increased to 7746.3 billion rubles. and accounted for 53.2% of the total budget revenues.

The decrease in the projected inflow of oil and gas revenues as a percentage of GDP in 2014-2015 is due to a decrease in export prices for natural gas, oil production volumes, and export volumes of goods produced from oil.

We can analyze the volume and structure of budget expenditures according to the data presented in Table 3 "Structure and dynamics of federal budget expenditures by sections of expenditure classification".

In general, the structure of federal budget expenditures in 2014-2015 did not undergo significant changes.

As before, the largest share in federal budget expenditures is occupied by expenditures on the social sphere (25.1-27.3%), as well as expenditures on national defense, national security and law enforcement (32.5-33.9%).

At the same time, it should be noted a gradual decrease in the share of federal budget expenditures to support the national economy from 15.9% in 2014 to 14.5% in 2015.

POLITICS, ECONOMY AND INNOVATION. 1 (3), 2016

Table 3 Structure and dynamics of federal budget expenditures by sections of expenditure classification _____________________________________________

2014 2015 2016

Law 201 FZ (billion rubles)% of the total volume Project (billion rubles)% of the previous year% of the total volume of the project (billion rubles)% of the previous year% of the total volume of

Total: 13960.1 100.0 15252.3 109.3 100.0 15975.5 104.7 100.0

National issues 1013.9 7.3 1105.5 109.0 7.2 1134.3 102.6 7.1

National defense 2470.6 17.7 3031.3 122.7 19.9 3339.8 110.2 20.9

Nat. security and law enforcement 2065.7 14.8 2140.9 103.6 14.0 2122.4 99.1 13.3

Nat. Economy 2219.0 15.9 2205.5 99.4 14.5 1996.9 90.5 12.5

Housing and communal services 123.3 0.9 122.6 99.5 0.8 79.3 64.6 0.5

Environmental protection 54.5 0.4 49.0 89.8 0.3 51.6 105.3 0.3

Education 640.2 4.6 610.5 95.4 4.0 623.1 102.1 3.9

Culture, cinematography 97.9 0.7 95.9 98.0 0.6 96.7 100.8 0.6

Health care 480.8 3.4 391.0 81.3 2.6 396.5 101.4 2.5

Social policy 3506.4 25.1 4168.3 118.9 27.3 4344.7 104.2 27.2

Physical culture and sports 77.3 0.6 102.9 133.2 0.7 97.4 94.6 0.6

Mass media 72.7 0.5 54.0 74.3 0.4 48.6 90.0 0.3

State service and municipal. debt 432.4 3.1 459.7 106.3 3.0 529.2 115.1 3.3

Interbudgetary transfers 705.4 5.1 715.2 101.4 4.7 715.4 100.0 4.5

Conditionally approved expenses 399.4 2.5