Budget revenues express economic relations problems that arise between the state and enterprises, organizations and citizens in the process of forming the country’s budget fund.

Budget revenues are provided through tax and non-tax revenues, as well as through gratuitous transfers. Balance at the end previous year is also included in planned income.

TO tax revenue relate:

• 1. taxes on profits (income), capital gains
• 2. licensing and registration fees
• 3. taxes on total income
• 4. property taxes
• 5. payments for the use of natural resources
• 6. taxes on foreign trade and foreign economic transactions
• 7. excise taxes
• 8. value added tax
• 9. other taxes, duties and fees

Non-tax revenues:

• 1. income from property in state and municipal ownership, or from activities
• 2. dividends on shares owned by the state
• 3. income from the sale of government reserves
• 4. income from the sale of land and intangible assets
• 5. receipts of capital transfers from non-state sources
• 6. administrative fees and charges
• 7. penalties, damages
• 8. income from foreign economic activities
• 9. other non-tax income
• 10. profit Central Bank Russia
• 11. free transfers:
  • a) non-residents and budgets of other levels,
  • b) state extra-budgetary funds,
  • c) government organizations,
  • d) supranational organizations.

Also, budget revenues can be divided into three large groups:

• 1. Fixed, i.e. assigned to one or another budget level.
• 2. Regulatory or deductions from regulating income sources. Signed annually percentage distribution of certain taxes by budget levels.
• 3. Additional sources established independently by territorial authorities, plus subsidies and subventions (strictly targeted subsidies), which go to lower budgets from higher ones.

Compound budget revenues, forms of mobilization Money into the budget depend on the system and methods of management, as well as on the economic problems solved by society.

Income from the use of state and municipal property is planned by type:

• - funds received in the form of rent or other payment for the temporary possession and use or temporary use of property;
• - funds received in the form of interest at rates budget funds on accounts with credit institutions;
• - funds received from the transfer of property under collateral into trust management;
• - funds from the repayment of government loans, budget loans;
• - part of the profits of state and municipal unitary enterprises remaining after paying taxes and other payments.

Income of federal target budget funds is separately taken into account in income federal budget at rates established by the legislation of the Russian Federation, and are distributed between federal and territorial target budget funds according to the standards defined in the law on the federal budget for the next year.

Government spending is based on the principles of targeted and irrevocable use of funds.

Expenses are all non-refundable payments, regardless of whether they are reimbursable or gratuitous and for what purposes they are made (current or capital). Transfer payments to other institutions government controlled are included in expenses and are not allocated to a separate category.

Expenses state budget- these are economic relations arising in connection with the distribution of the state fund of funds and its use according to sectoral, target and territorial purposes.

The category of budget expenditures is manifested through specific types of expenditures, each of which can be characterized from a qualitative and quantitative perspective. Qualitative characteristics allow us to establish the economic nature and public purpose each type budget expenditures, quantitative - their magnitude.

Expenses in the new budget classification distributed in accordance with international recommendations on functional, economic and departmental principles for grouping budget expenditures. Traditional and priority directions of state activity for a specific historical stage arise from its main functions. Functional classification of budget expenses Russian Federation is a grouping of budget expenditures at all levels, reflecting the direction of finances to perform the main functions of the state (government administration, ensuring internal and external security, International activity, assistance scientific and technological progress, socio-economic and cultural development).

The functional classification of budget expenditures of the Russian Federation includes:

• 1) public administration and local government
• 2) judiciary
• 3) international activities
• 4) national defense
• 5) law enforcement and security
• 6) basic research and promoting scientific and technological progress
• 7) industry, energy and construction industry
• 8) Agriculture and fishing
• 9) security environment And natural resources, hydrometeorology, cartography and geodesy, standardization and metrology
• 10) transport, road management, communications and computer science
• 11) development of market infrastructure
• 12) housing and communal services, urban planning
• 13) prevention and mitigation of consequences emergency situations and natural disasters
• 14) education
• 15) culture and art
• 16) media
• 17) healthcare and physical education
• 18) social policy
• 19) servicing and repayment of public debt
• 20) replenishment of state stocks and reserves
• 21) regional development
• 22) disposal and liquidation of weapons, including implementation of international treaties
• 23) other expenses;

For most government expenditures, it is possible to clearly determine which of the government functions they relate to. For some functions, due to their vastness, specification is required (this especially applies to the task of developing the country’s economy). Thus, at present, among such functions of the state, the most relevant are ensuring the conversion of military production, promoting the structural restructuring of industry, and carrying out agrarian reform. Certain highly specialized functional sections may inevitably be temporary in nature and subject to abolition when the corresponding function of the state ceases to be the main one.

Functional classification is supplemented economic classification budget expenses. It identifies three groups of expenses:

• 1) Current expenses (purchases of goods and payments for services, interest payments, subsidies and current transfers);
• 2) Capital expenditures ( capital investments in fixed assets, creation of state stocks and reserves, acquisition of land and intangible assets, capital transfers);
• 3) Provision of loans minus repayments (payments by government agencies, as a result of which they have financial requirements in relation to others economic units or they acquire an equity participation in the share capital of enterprises, minus proceeds that reduce the amount of such claims or equity participation in share capital).

In the departmental classification, budget expenses are grouped according to departmental characteristics. The first level of departmental classification is the list of direct recipients of funds from the federal budget. This list contains 168 addresses. All federal ministries and the most important departments are highlighted. In addition, as is customary in other countries, the legislative and judicial authorities and the executive apparatus of the President and government are shown as independent organizational components.

The classification of target items of federal budget expenditures forms the second level of departmental classification and reflects financing in specific areas of activity of direct recipients of funds from the federal budget in certain sections and subsections functional classification expenditures of the budgets of the Russian Federation.

The third level of departmental classification of federal budget expenditures details the areas of financing by target items and by direct recipients of funds.

Dynamics budget indicators indicates that the budget, especially in last years, was heavily overwhelmed by the costs associated with economic function state, while its social function, focused directly on people, did not receive the necessary financial support for its implementation. With the transition to market economic principles, the emphasis in the distribution of budget funds will certainly shift, reflecting, firstly, the strengthening of the social function of the state, and secondly, changes in the content and direction of the economic function.

IN general case, budget expenses are divided into two groups: the budget for current expenses and the development budget, which includes expenses associated with expanded reproduction.

All budget expenditure items are divided into protected and unprotected. The list of protected ones is given annually in the budget law. Protected items are not subject to reduction if there is a lack of income sources. Reductions can only be made for protected items. The Presidents of the Russian Federation developed and approved a program to reduce federal budget expenditures, including:

• - reduction in the number of main managers of budget funds;
• - optimization of employment in the public sector;
• - setting limits on heat and energy consumption for budgetary organizations, financed from the federal budget;
• - merger, transfer or closure of a number of organizations and institutions financed from the federal budget;
• - suspension of work and supplies for government needs that are not provided with financial resources.

So, the level of government spending and taxes undoubtedly plays a leading role in determining the volume of output and employment in the economy. The difference between government expenses and revenues, and in particular the method of covering this difference, has no less serious consequences for the country’s macroeconomics.

Cost and income estimates

Cost and income estimates

financial plan of an institution (organization) carrying out non-profit activities.

Terminological dictionary of banking and financial terms. 2011 .

See what “Estimate of expenses and income” is in other dictionaries:

The scope of a word is historically variable, its semantic boundaries are mobile. The question of how and when the disintegration of the meanings of one word that have become distant into two different meaning units occurs can only in rare cases be resolved historically accurately... History of words

Ushakov's Explanatory Dictionary

1. ESTIMATE1, estimates, female. Calculus upcoming expenses and income, an approximate calculation of something. Make an estimate. Costings. Estimate of receipts. Executive estimate. Material estimate. Repair estimate. Go beyond budget. ❖ There is no estimate... ... Ushakov's Explanatory Dictionary

estimate- A document that determines, on the basis of design data, the estimated cost of construction of an object, including the necessary costs for implementation individual species construction installation work and the purchase of equipment, as well as other costs associated with... ... Technical Translator's Guide

ESTIMATE, s, female. Calculation of upcoming expenses and income. Make an estimate. C. expenses. S. for construction. | adj. estimated, oh, oh. Estimated cost. Ozhegov's explanatory dictionary. S.I. Ozhegov, N.Yu. Shvedova. 1949 1992 … Ozhegov's Explanatory Dictionary

Estimate- (calculation) calculation of upcoming expenses and income when developing a project (for example, Investment project). Enterprise cost estimate (cost estimate, calculation) is a complete set of costs for a certain period (year, quarter) for the entire volume... ... Economic and mathematical dictionary

Estimate- calculation in money of probable income and expenses. Estimates are especially important in the state economy, where all institutions and departments draw up estimates of their income and expenses, which are then combined into state paintings… … Popular Political Dictionary

Y; and. Finance Calculation of upcoming expenses and income, approximate calculation of what. Make an estimate. Go beyond budget. Material s. C. costs. C. expenses. Appropriations according to estimate. ◁ Estimated, oh, oh. S y appropriations. C cost. S... encyclopedic Dictionary

estimate- s; and.; finance see also estimated Calculation of upcoming expenses and income, approximate calculation of what. Make an estimate. Go beyond budget. Material mixture. Cost estimate. Cm … Dictionary of many expressions

1) a document on the calculation of upcoming expenses and income, reflecting accounting plan receipts and expenditures of funds used for financing economic activity enterprises, organizations, institutions. Sometimes… … Encyclopedic Dictionary of Economics and Law

Books

• Estimate of expenses and income for 1914 of the Samara provincial zemstvo. Samara: printing house of the Provincial Zemstvo, 1914. Reproduced in the original author's spelling of the 1914 edition. IN…
• Estimate of expenses and income of provincial zemstvo duties of the Ekaterinoslav provincial zemstvo for 1910. Reproduced in the original author's spelling of the 1910 edition (publishing house 'Ekaterinoslavl, typ. provincial zemstvo'). IN…

1. The concept of income and expenses, their recognition in accounting.

2. Accounting for income and expenses for core activities.

3. Accounting for other income and expenses.

1. The concept of income and expenses, their recognition in accounting.

The financial result of an organization's activities is defined as the difference between income and expenses incurred in connection with the receipt of income. The concept, procedure for recognition in accounting and classification of income and expenses are defined in the Accounting Regulations “Income of the organization” (PBU 9/99) and “Expenses of the organization” (PBU 10/99), approved by orders of the Ministry of Finance of Russia dated 05/06/99. No. 32n and No. ZZn.

Income organizations recognized an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions from participants (owners of property). Not recognized as income organizing receipts from others

legal entities and individuals:

Amounts of value added tax, excise taxes, export duties and other similar mandatory payments;

In the order of advance payment for products, goods, works, services;

Advances in payment for products, goods, works, services;

Deposit;

As a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

To repay a loan granted to a borrower.

Expenses organizations recognized a decrease in economic benefits as a result of the disposal of assets and (or) the occurrence of liabilities leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property).

Does not apply to expenses asset disposal organizations:

In connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

Contributions to the authorized capitals of other organizations, acquisition of shares and other securities;

Under commission agreements, agency and other similar agreements in favor of the principal, principal, etc.;

By way of advance payment for material and production

stocks and other valuables, works, services;

In the form of advances, deposits to pay for inventories and other valuables, works, services;

To repay a loan received by an organization.

The income and expenses of the organization, depending on their nature, the conditions for receipt and implementation, as well as the areas of activity of the organization, are divided into:

a) income and expenses for common types activities;

b) other income and expenses.

The established procedure for maintaining accounting records of income and expenses makes it possible to determine the financial result from ordinary activities and from other activities.

2. Accounting for income and expenses for core activities.

Income from ordinary activities considered revenue from the sale of products and goods, receipts associated with the performance of work and provision of services. In organizations whose subject of activity is the provision for a fee for temporary use of their assets under a lease agreement, the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, participation in authorized capitals other organizations, revenue is considered to be receipts the receipt of which is associated with the specified types of activities. Income received by the organization from these types of activities, when this is not the subject of the organization’s activities, is classified as other income.

In accordance with clause 12 of PBU 9/99 Revenue is recognized in accounting if the following conditions are met:

1) the organization has the right to receive this revenue arising from a specific agreement or confirmed in another appropriate manner;

2) the amount of revenue can be determined;

3) there is confidence in increasing economic benefits as a result of a specific operation;

4) the right of ownership (possession, use, disposal) of the product (goods) has passed to the buyer or the work has been accepted by the customer (service provided);

5) the expenses that have been incurred or will be incurred in connection with this operation can be determined.

If at least one of the above conditions is not met in relation to cash or other assets received by the organization as payment, then accounts payable are recognized in accounting rather than revenue. To recognize revenue from the provision of temporary use of one’s assets for a fee and from participation in the authorized capital of other organizations, conditions 1, 2 and 3 must be simultaneously met.

Products with a long manufacturing cycle can be recognized as the work, service, product is ready, or upon completion of the work, provision of the service, or production of the product in general.

If the amount of revenue from the sale of products (works, services) cannot be determined, then it is taken into account in the amount of recognized expenses for the production of these products, performance of work, provision of services, which will subsequently be reimbursed to the organization.

Expenses for ordinary activities- these are expenses associated with the manufacture and sale of products, performance of work and provision of services, as well as the purchase and sale of goods.

In organizations whose subject of activity is the provision for a fee for temporary use of their assets under a lease agreement and rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as participation in the authorized capital of other organizations, expenses for ordinary activities are considered expenses, the implementation of which is associated with these types of activities. If these types of activities are not the subject of the organization’s activities, then the costs of their implementation are classified as other expenses.

Expenses for ordinary activities also include reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges. In accordance with clause 16 of PBU 10/99 expenses are recognized in accounting if the following conditions are met:

1) the expense is made in accordance with a specific agreement, the requirements of legislative and regulatory acts, and business customs;

2) the amount of expenses can be determined;

3) there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization (i.e. when the organization has transferred an asset or there is no uncertainty regarding the transfer of assets).

If at least one of the specified conditions is not met in relation to any expenses of the organization, then accounts receivable are recognized in accounting. Depreciation is recognized as an expense based on the amount of depreciation charges, determined on the basis of the cost of depreciable assets, useful life and the methods of depreciation adopted by the organization. Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income and the form of the expense (monetary, in-kind and other).

Income and expenses are recorded on synthetic account 90 “Sales”. At the end of the month, based on the analytical accounting registers, the turnover of account 90 “Sales” is formed. Credit turnover on account 90 reflects the volume of sales (profits) of the organization for the month. The debit of account 90 reflects the costs associated with the sale of goods: VAT, excise taxes, cost of sales and distribution costs. By comparing debit and credit turnovers, the financial result from sales for the month is revealed, reflected in account 99.