term "consolidated budget of the Russian Federation" was introduced in the law in connection with the abolition of the state budget.The law specifies that the unity of the system is ensured not only the integrity of the documentation, classification and legal framework, but also by providing the necessary statistical and accounting information.
consolidated budget of the Russian Federation is based on Article 16 of the Budget Code.Preparation and development of its forecast of the Code imposes on the Ministry of Finance of the country.
consolidated budget is a set of consumables, revenue items at all levels in a particular area (within the country, subject).It is not subject to approval.The consolidated budget is mainly a statistical vault.It reflects the performance, which, in turn, characterize the magnitude of aggregate expenditure and revenue items.
consolidated budget is used to analyze the emergence of income and the use of regional budgets and the country as a whole.Indicators, which are reflected in it are used in predicting the social and economic development of the country, subjects or areas with financial planning, the development of regulatory deductions from taxes.The values are used for determining the level of centralization of financial resources that are reflected in the expenditure-income government articles.
Due to the fact that the consolidated budget is not subject to approval of representative (legislative) body of government, a legal document it is not.At the same time, he has the task of unification of indicators.The amount of the consolidated budget in each case is established by means of calculations.
It should be noted that the registration document is widely used in the planning and analysis of major proportions, and system performance.In particular, the share of which has a budget of GDP allows us to represent the scale of redistribution.The structure of the expenditure and revenue sides indicate the main sources and subjects of education profitable base system as well as on the priorities of state costs.
In the budgetary practice Russia share the following types of consolidated budgets:
- consumables-yielding government paper (including federal budget funds).
- budgets of subjects of the Russian Federation (Republic, County of St. Petersburg, territory, region, autonomous region, Moscow).It includes income and expense items of the subject and municipal formations, located on its territory.
- city budget (regional, national, regional, district subordination).It includes consumables, revenues of the city and its districts.
- district budget.It contains a consumable revenues, township, village, city, located in the district subordination.
It should be noted that without the values to calculate the consolidated budgets is impossible to carry out financial planning.In the balance sheet of the revenue used data on value added tax, property, foreign trade, excise duties, income tax, trust funds and others.
the expenditure side, including costs for social, cultural and other activities, the financing of which may be due to the budget.In the same category includes spending on government investment, subsidies, expenditures on defense, science and the maintenance of law and order authorities, prosecutors, judges and others.
the consolidated budget are of particular importance in the implementation of long-term planning as a whole.In addition, the values used in the calculations, characterizing the different types of security of the citizens of the state and its territories.
