Imibutho Budget. Amaziko karhulumente: imizekelo

amagunya Employment kule inkalo uphuhliso lwamaziko oluntu kunye nemisebenzi yolawulo ubukhulu becala ikhutshwa phandle ukusebenza kumanqanaba ahlukeneyo amaziko oluntu. Ezi zikolo, abancinane eziguqulweyo kunye nezinye iintlobo kwezibonelelo zemfundo, izibonelelo zonyango, iintlobo ezahlukeneyo amaziko isikhokelo yobugcisa kunye neminye imibutho emininzi yasekuhlaleni. Ziintoni iimpawu amaziko oluntu? Yintoni na le migaqo baqonda kuzo ingxelo yaye irhafu ebalwe? Yintoni bokuqonda ukusetyenziswa amagama abonisa iinketho ukuba ukumiselwa kwemibutho mali?

Yintoni kwiziko loluntu?

Ukuze uqale ukuchaza ukutyhilwa ngokufanayo le mbono, ngawo. amaziko karhulumente - ezi zifundo zamashishini, olawulo kunye nemisebenzi uhlobo lolawulo okanye ezinye, wadalwa ngamaqumrhu onegunya Russian Federation ngokwamanqanaba federal, yengingqi. Ngokusekelwe amagama omnye umthetho ochaphazelekayo (oko kukuthi inani Federal Umthetho 7 ka January 12, 1996), urhulumente kufutshane kakhulu kwii-ofisi zikamasipala. Oko kukuthi, ezo kwinqanaba zokuhlala ngamnye, izithili okanye counties.

Kwezinye iimeko, igama elithi "amaziko oluntu" kuchongwa ingcamango "imibutho mali". Nangona kunjalo, le yokugqibela ngenxa iinguqu esanda kwinkqubo yolawulo karhulumente, kwezinye iimeko kuthatha ngaphezu ngenkcazelo. Kweli nqaku siza kuhlolisisa iimeko bakuchaza.

ngezigaba zezemfundo

Iindidi eziphambili amaziko karhulumente - karhulumente-owned, yimani-yedwa, ngokunjalo mali. Kukho iindlela ezintathu eziphambili ngayo ezi zintathu iintlobo eentlangano ziyahluka. Okokuqala, le mbopheleleko. Okwesibini, esebenza. Okwesithathu, oko ingakumbi ngummeli wowona mali kunye nolawulo lwemali. Cinga iimpawu Kwingongoma nganye.

arhente zikarhulumente, endingowakhe kwi-kaRhulumente, bajongene namatyala yawo ngokusekelwe kwemali ekhoyo. Ukuba akukho ngokwaneleyo, ngoko ke obyazannnosti ehambelana kuthwalwa ngumnini mbutho. iziko lwezimali - kakhulu umongo ungaxinanisa ukutolikwa kwekota - inoxanduva ngemimiselo propati ekhoyo, esiza kusetyenziswa ulawulo zokusebenza (kubandakanywa athenga ukusuka inzuzo yeshishini), kwakunye izindlu. umbutho izimele zoluntu nomba yezibophelelo yayo yoxanduva lwalo naliphi na ipropati ngaphandle izindlu (kwaye oko kukuthi luhlobo oluthile "uqhagamshelwano lwetshiphu emsebenzi-ixabiso").

Kwakhona, njengoko sibonile ngentla apha, umbutho mali, lokuzimela kwaye karhulumente imisebenzi eyahlukeneyo. Cinga nkcukacha umahluko angqinelanayo ngohlobo ngalunye lombutho. Amaziko karhulumente babizwa ukuba enze, ubukhulu becala imisebenzi karhulumente kunye kamasipala, kwakunye nokubonelela ngeenkonzo ngokuphathelele abantu ngokusemthethweni. Ngenxa yoko, imisebenzi yemibutho mali, ngokunjalo stand-alone, kufuneka swi kuphela kwi inkonzo. Nomasipala imisebenzi yalo hlobo ziko musa ukwenza.

Isibaluli yesithathu ibonisa inkalo yezemali umsebenzi imibutho karhulumente. Okokuqala, oko ingavezwa imithombo yenkxaso-mali engundoqo. Kwimeko imibutho lokuzimela kwaye nohlahlo-mali, kwaye uqikelelo mali ahambelana ezinikwa amaziko karhulumente.

Iimali ezifunyenwe kule izakhiwo zikarhulumente ngeendleko ukuziqesha (kulo mba, siza kuphonononga - kancinane emva koko), kwaye kufuneka isasazwe phakathi imithetho eyahlukahlukeneyo. Kwimeko yokuma-wedwa okanye iziko mali - baza ukusebenzisa kumbutho ozimeleyo, ngokumalunga namaziko karhulumente karhulumente-- zidweliswe kule mali. Qaphela kwakhona ukuba amaziko mali kunye noluntu ukuze akhawunti kuphela i-Federal Treasury kunye lizilawule - kananjalo kwiibhanki zorhwebo.

bokuqonda yokuhlela

Noko ke, njengoko kuphawuliwe ummeli, kumthetho Russian akukho amalungiselelo omthetho ukuba sungula iinqobo ngazo ukwahlula phakathi iingqiqo karhulumente 'imisebenzi' kunye 'nkonzo. " Noko ke, izenzo ezithile zomthetho kusenokwenzeka ukuba ufumane incopho yothelekiso. Ngokukodwa, ngokusekelwe amagama ummiselo nguMongameli Russian Federation № 314 kaMatshi 9, 2004, nto leyo ethetha ukuba iingxaki kwenkqubo imizimba yesigqeba, siya kucinga ukuba umahluko ophambili kukuba, kukho okanye engekho ekuphunyezweni lombutho amagunya ezopolitiko kunye nezolawulo. Ezifana, ngokomzekelo, ulawulo, kweelayisenisi, ukulungiswa njalo njalo. D.

Ngoko ke, i "imibutho mali" gama sinako ukutolika ngeendlela ezimbini. Okokuqala, phantsi izakhiwo ezinjalo iqondwe nawuphi na umbutho karhulumente. Okwesibini, i "imibutho mali" binzana kubonisa kuphela elinye iintlobo ezintathu izakhiwo zikarhulumente. Abo ngokuqhelekileyo musa ziquka kwimisebenzi yayo ekuphumezeni amagunya banoxanduva nezibophelelo zawo kuphela ezo asethi ziye kulawulo zokusebenza zazo.

Kwakhona qaphela ukuba kwezinye iimeko elithi "iqumrhu kwicandelo likarhulumente" bunxulunyaniswa ingcamango "ofisi yoluntu". Ngokwenene, akukho impazamo ngqo apha. Nje ngokuba imisebenzi imibutho efana kunokwenzeka ngenxa yokuba inkxaso-mali esuka kuhlahlo lwabiwo-mali lukamasipala, yinto ebalulekileyo yale nkqubo yesizwe yolawulo lwemali. Leyo yinxalenye mali jikelele Russian Federation. Noko ke, igama elithi "igunya kamasipala" kunye "iziko likarhulumente" ukuchonga akufanelekanga kakhulu. Kutheni? Inyaniso yokuba, ngokungqinelana nomthetho Russian, abasemagunyeni kunye kamasipala bazimele.

Ngoko, igama elithi "iqumrhu kwicandelo likarhulumente" kuvumelekile ukuba usebenzise-ntonye amagama afana "yoluntu" okanye "ofisi yoluntu". Okanye udidi eyahlukileyo - ngokwemeko ukuhlelwa amaziko karhulumente. Igama elithi "iziko likarhulumente" yaye "igunya kamasipala 'ukuba bachongwe ngononophelo. Kuphela xa imeko efanelekileyo kubonisa amathuba ekuqondeni ezimbini. Kakade ke, onke amaxwebhu asemthethweni kufuneka asebenzise amagama, ejolise kudidi kanye yentlangano, emiselwe yi ngubani nguyise. Kusoloko kwathiwa ephepheni, kwi afanelekileyo amaxwebhu isihloko.

kwisebe likarhulumente okanye ishishini karhulumente-?

Sathi ukuba igama elithi "iziko likarhulumente" nelithi ingcamango "imibutho mali". Imizekelo izakhiwo, kunye nenyaniso yokuba urhulumente uthatha inxaxheba, yahluke kakhulu - kukho, e, amashishini karhulumente, iibhanki zikarhulumente ezithile. Enoba Bayinxalenye yemibutho mali? No. Abekho. Ngenxa yokuba amaziko uqobo mali kufuneka kubalulwa isethi iimpawu zintathu zilandelayo:

• Eyona Umsebenzi imibutho imisebenzi non-yorhwebo;
• owaseka sakhiwo Russian Federation, isifundo yayo okanye umasipala;
• mthombo uphambili inkxaso yeziko - umgangatho ofanelekileyo lwabiwo-mali.

Ngoko ke, kukho ibinzana elithi "amashishini karhulumente", "umbutho karhulumente" yaye "iziko". Kwezinye iimeko, Kakade, kokuba kube nokuqwalaselwa kuyahambisana, kodwa umongo, kusenokuba yinto efanelekileyo ukuchaza mnye kuphela kubo.

Ngokomzekelo, xa kufikwa izakhiwo ezifana Sberbank okanye "Rosatom", yamkelekile ngokugqibeleleyo ukubiza "imibutho", kodwa hayi "amaziko" ngenxa yomsebenzi wabo, kwi zingahambelani ngokupheleleyo amabala wokuqala nowesithathu ubuncinane. Ngaphezu koko, ngokuba "Rosatom" linani efanelekileyo "amashishini karhulumente", ekubeni le isakhiwo oqeshwe kwi "kwicandelo yokwenene".

umsebenzi Sberbank - ikakhulu yorhwebo - nokunikwa mboleko, iinkonzo-akhawunti, ngokunjalo "Rosatom", ufumana ingeniso evela kwintengiso iiprojekthi ezizodwa ezinxulumene ikakhulu amandla. Ngako oko, imfuno yenkxaso mali nganye kwezi mibutho kuba ncinci. Kwelinye icala, olu hlobo isakhiwo, ezifana Insurance Fund i yoMmandla Ofisi Social of the Republic of Bashkortostan zibizwa ngokuba ngakumbi ngokufanelekileyo "iziko likarhulumente".

Luhlobo olunjani amagama lwalamano fair? Kokuba kuthathwe ukuba "Iziko State" - oko kusoloko "umbutho," kodwa kunqabile "ubumbano." Ngendlela, ukuba usebenzisa igama elithi "lwabiwo" egameni ngesakhiwo, oko kuthiwa ngokucalula nokwahlula ngokuzenzekelayo ibe "umbutho" akunjalo ngoku, okanye, umzekelo, eyimbumba karhulumente.

Ziziphi ezinye iimpawu ingachazwa ngokuqhelekileyo amaziko oluntu? Yinto enokwenzeka, ingakumbi, ahlawule ingqalelo umhlathi 8 yeSiqendu 161 lomGaqo-mali ye-Russian Federation - ithi umbutho lwabiwo ingabalelwa ukuba iibhanki kunye namanye amaziko zemali. Ngenxa yoko, ibhanki ngurhulumente-owned okanye urhulumente-owned, njengoko umthetho, banako. Nangona kunjalo, le mibutho zohlahlo usenokuba ezimeleyo bakhona. Performance isibopho ukuze kuqinisekiswe imida-mali zohlahlo lwabiwo-mali, ngokunjalo ibonelela ngokuba nobutyala ezizalwa ye umsunguli. Enye indlela ecaca yokuhlelwa - sikhokelo reference eendawo. Umzekelo, imibutho mali ka eMoscow nakwezinye iindawo, ngokuqhelekileyo libhekisela koluphi zezithili okanye igunya indawo. Ngenxa yoko, egameni kumashishini aphantsi kolawulo lukarhulumente ukuze uthunyelwe ubulungu kulo naluphi na uhlobo yomthetho - umzekelo, inkampani stock ngokuhlangeneyo.

Ngubani na abasunguli?

Ngubani na owalungisa umbutho mali karhulumente? konke kuxhomekeke kwizinga nokusebenza kwabasemagunyeni abachaphazelekayo. Ngokubhekiselele kwii-arhente federal, baya ukuseka, enyanisweni, urhulumente ngokwayo, oko kukuthi i-Russian Federation. Xa kufikwa kwinqanaba lengingqi, kukho ngumseki sifundo - ndawo, kummandla, kwiRiphabliki. Kwimeko kwezakhiwo zikamasipala - zokuhlala. Kukho inkalo, esibonakala yimibutho mali eMoscow nakwezinye izixeko ngaphantsi federal. Kwezi masipala, njengoko umthetho, ukhonza na idolophu lilonke inxalenye yayo eyahlukileyo yolawulo - e Moscow, oko kukuthi, umzekelo, iindawo. Kufuneka kuqatshelwe - umbutho mali kunokuba umseki omnye kuphela, abasebenza kwinqanaba elithile.

Iintlobo kwimisebenzi yemibutho mali

Ziziphi iindidi imisebenzi owawusenziwa kamasipala kunye namaziko karhulumente (kule meko - kuzo zonke zontathu iintlobo)? Oku uzimisele, ngaphezu kwabo bonke, injongo ephambili kwendalo yazo. Ntoleyo, ngokusekelwe amagama umthetho Russian na imfuneko ukuphumeza amagunya kwimibutho eyahlukeneyo. Ngoko ke, lo msebenzi yemibutho mali kufuneka ukuhlangabezana neenjongo ejongene kumi isakhiwo. Iintlobo ezithile kufuneka kuchazwe kule Tshatha yeziko. Ukuba uhlolo zesebe okanye esomphathi icace phandle ukuba imisebenzi amanye amaziko ayingqinelani kwiinjongo umsunguli (kwakunye nobuchule balo okanye iprofayili), oko wagqiba ukuphelisa izakhiwo data, okanye ukudlulisela ukuya kolawulo lomnye emzimbeni (okanye kwinqanaba eyahlukileyo karhulumente). Yonke le mithetho kwakhona ezifanelekileyo kwizakhiwo zikamasipala. Enyanisweni, lo umthetho olawula izinto zonke mali, ngengqiqo ebanzi, le mibutho, ngokubanzi, hlela. Eminye imithombo zomthetho, imigangatho efanayo nga ngaxeshanye ingabhekiswa kwi imisebenzi izakhiwo, ukusebenza kokubini kwinqanaba le-yase kanye kwinqanaba lengingqi okanye wengingqi.

Qaphela kwakhona ukuba urhulumente okanye umbutho mali kamasipala ukuze enze imisebenzi Incedisa samabanga, kodwa hayi efanayo kuye ngenxa iimpawu eqhelekileyo. Njengomgaqo, sithetha malunga nomsebenzi zoshishino. Malunga yokuziphatha "ishishini", kwinzuzo zorhwebo. Yiyiphi, ngenxa iimpawu zayo, ngokwenene kude ekuqondweni igunya kunye nokubonelela ngeenkonzo kubemi. Nangona kunjalo, imisebenzi amaqela achaphazelekayo kufuneka athobele iinjongo yona wadalwa ukuze kuphunyezwe ngokusekwa. Kwaye ngenxa yokuba iintlobo "ishishini" imibutho mali kufuneka icaciswe izixhobo ezichaphazelekayo enqila.

Loluphi uhlobo lomsebenzi neshishini azibandakanye-mali lo mbutho? Imizekelo inokuba nomahluko. Ukuba kunjalo, umzekelo, isikolo, umsebenzi zoshishino ingavezwa entlanganweni kwezifundo zifizi-based, amaxwebhu print kwi umshicileli okanye ukuyikopa, intengiso yempahla ofisi.

Inxenye yemali

Ngemali yohlahlo lwabiwo-mali (imibutho ephethwe ngurhulumente, kodwa uhlobo yorhwebo elibonisa nokwanela) izakhiwo, njengokuba umthetho, wenziwe ngeendleko yobuncwane - federal, zommandla kamasipala. Kwakhona, nokuphuma kwemali kunokwenzeka ngenxa "ishishini" - imisebenzi eyongezelelweyo, ngokunjalo ngokusebenzisa iNkxaso. Kodwa umthetho, inkxaso-mali kwemijelo engundoqo - uhlahlomali lwe kwinqanaba ahambelanayo - kamasipala, kwingingqi okanye federal. Management ezilahlwayo imali correlative kunye nemisebenzi emikhulu yokusebenza kweziko kubonisiwe kuxwebhu eyahlukileyo - isicwangciso yemisebenzi mali kunye nezoqoqosho. Qaphela ukuba kuyimfuneko kuphela iindidi ezimbini Imibutho - "imali" 'lokuzimela' kunye. Kuba "igosa" efunekayo ukuyila olunye uxwebhu - mali yengeniso kunye nenkcitho. Owasungula le mbutho, ngokungqinelana kunye namalungiselelo yemithetho echaphazelekayo iya kumisela inkqubo lomsebenzi wokubhala nokunika olu hlobo imithombo.

ntela

Ngaphezu besisithi ukuba, nangona ukuba urhulumente (okanye kamasipala) amaziko kunye nemibutho - iindleko ephantsi, uhlobo "ishishini" anokukwazi okuqhubeka. Zeengenelo, njengoko kunjalo kwimeko Imisebenzi ye nkampani, uyarhafiswa. Ngoko ngokuqhelekileyo kwenzeka zibaliwe?

Kamsinya nje ngumthengi "yabucala ishishini", qhagamshelana iziko okanye umamkeli iinkonzo ukwenza iintlawulo - kwimibutho mali ubunyani ifunyenwe imali kwi-akhawunti yangoku okanye kaNondyebo Federal.

kwemithetho yerhafu yangoku ye-Russian Federation kubonisa ukuba iziko kufuneka ahlawule ezininzi ingeniso (ukuba kuyimfuneko, ezisekelwe phezu nkcukacha kwimisebenzi ethile) iintlawulo namhlanje okhoyo. Ngako oko, ngaphezu kwabo bonke, irhafu yengeniso. Ngokuphathelele ngayo - into yokubizwa kweerhafu into yonke imali ifunyenwe kwi akhawunti ye iingeniso yentlangano, kunciphise, ngelo xesha, xa inkcitho eyenziweyo. Imithombo yengeniso inokuba nomahluko - ngaphezulu kunokuba Ubanike imizekelo embalwa. ingeniso kunjalo, inzuzo azithathwa kwi lwemali mali, kunye nezinye iintlobo zendalo ekujoliswe lungeniselo - ikakhulu iNkxaso. Izinga yerhafu yengeniso le mibutho zohlahlo - 20%. Intlawulo le nkqubo efanelekileyo zemali kunye nezoqoqosho mxholo Russian Federation kuya kuxhomekeka kwi-18%. Ibhajethi federal itsaliwe-2%. Ixesha - kwikota yokuqala, iinyanga ezintandathu eneenyanga ezilithoba.

accounting

Umba ngakumbi imisebenzi amaziko karhulumente - accounting. Umvuzo kwimibutho mali, ingeniso evela "ishishini", kwakunye iNkxaso - konke oku kuthathelwa ingqalelo yi-iindlela kwengxelo. Imithetho nemigaqo enxulumene ezi iinkqubo kulawulwa ngumthetho federal. imithombo Key umthetho apha - iKhowudi Tax, kwakunye noMthetho Federal "On Accounting". Yintoni na bokuqonda ezinxulumene lo amaziko msebenzi, ukuze kuphawulwe?

Sathi ukuba impahla bamaziko mali na kulawulo zokusebenza. Okubangel 'umdla kukuba, ngokungqinelana nemigangatho emthethweni, oku iinkqubo of accounting zihlelwa ngokungathi baba ipropati (njengoko kunjalo kunye namaziko zorhwebo). Ngoko ke, kulo mkhuba amaziko oluntu, njengoko ezinye iingcali zikholelwa, ibonakala kwimeko ekufezekisweni amalungelo obunini Liziko kwepropati.

amaziko karhulumente afana ngendlela ezimeleyo, kwakunye mali kufuneka isetyenziswe kwizicwangciso umsebenzi akhawunti accounting, eminye imiyalelo efanelekileyo i-Ofisi yoMphathiswa wezeMali. Kuba uhlobo ngalunye ngamaziko ahlukeneyo. Imibutho kaRhulumente kufuneka uceba ukusebenzisa le mali ukwenzela ukugcinwa naye ngokufanelekileyo nganye ezinga malungu abantu Ministry of Order Finance. Ingqesho umbutho kawonke-wonke ezimali, ngokucacileyo busenza ukuba inqanaba eliphezulu kakhulu uxanduva.

Ezingenayo kunye neendleko

Loluphi uhlobo ingeniso neendleko zingavela ingxelo kunye accounting amaxwebhu amaziko karhulumente? Zeziphi ezi nkcukacha ye nitrogen kwabo imithombo efanelekileyo? Ngokuphathelele amaziko mali, iindleko kuphela zingahlulwa kwi zizathu zilandelayo:

• mivuzo e izivumelwano zengqesho;
• ukudluliselwa iminikelo ukuya RPF, FSS, HIF kubasebenzi;
• izinikezi ezinikwe umthetho;
• ukukhupha zokuhamba kunye nabanye abasebenzi idilesi vplat;
• Intlawulo yempahla kunye neenkonzo ngokungqinelana iikhontrakthi kamasipala okanye ngurhulumente-uhlobo, kwakunye uqikelelo.

Ezinye iindlela bachitha imibutho mali aziyi kuvunyelwa ngumthetho.