revenue collection is the source of the funds needed to finance government activities.It includes the following items: taxes, non-tax revenues and contributions to various state funds.
According to the current legislation of the budgets of various levels consist of both revenue and of expenditure.Thus all expenditure and revenue budget lines demarcated between them.Budget revenues of money flowing into the irrevocable and gratuitous manner at the disposal of the various levels of government.Expenditure, as well as revenue collection, can be distributed on the basis of their inclusion in the scope and type of each individual budget.
Budget revenues are generated not only by the tax and non-tax revenues, but also with various transfers gratuitous nature.Also, budget revenues for the current year include the rest of the relevant funds at the beginning.
in tax revenues include various taxes and fees stipulated by the current legislation.It is also a source of filling are applied penalties and interest.We should not forget about such additional income as repayment of tax credits, installments and delays in the field of taxation.
revenue collection in terms of non-tax revenues generated by the results of the use of property (state or municipal);Profit budget organizations, resulting from the provision of paid services;funds obtained through the use of measures of civil, criminal and administrative liability (seizures, fines, compensation).Data sources include funds received as compensation for the damage caused by Russia and its municipalities, as well as the financial assistance received from the budgets of other levels.This list can not be included budget loans, loans and other non-tax revenues.
revenues of the state budget on the structure different from the local budgets.Thus, for its main sources include:
- tax profits of business entities in accordance with the Russian legislation;
- the income tax on individuals, in accordance with the approved rates;
- VAT on goods produced in the territory of Russia;
- excise duties on oil, ethyl alcohol, goods imported into the territory of Russia;
- registration fees and license fees;
- a single tax on imputed income for activities approved by the regulations pursuant to applicable law;
- tax on securities transactions;
- payment for use of mineral resources in accordance with the approved standards;
- payments for use of forest resources;
- charges for water used by business entities;
- land tax and rent for land in cities, villages and agricultural land within the federal budget.
