Methodology for forecasting revenue receipts to the budget. Types of income

The method of forecasting revenues to the local budget focused on improving performancemanagement of municipal property, finance. It allows you to objectively plan the distribution of funds in the coming period. Let us further consider an example of a method for forecasting revenue receipts in the budget.

General information

Approval of the method of forecasting revenues to the budget МО производится административно-распорядительными acts of the municipality, regional laws. The design takes into account the provisions of BC and NK operating in the country. The list of municipal budget revenues that are managed by the MI (chief administrator) is determined by a regulatory act establishing the relevant powers.

Calculations

Considering an example of a prediction techniquerevenues to the budget MO, you should pay attention to the presence of a number of indicators, in accordance with which the planning is made. The calculation is performed on the basis of:

1. The main directions of financial policy MO for the upcoming and planned periods.
2. Reporting units of the Federal Tax Service, Treasury.
3. Statistical documents.
4. Reporting on the performance of the local budget.
5. Estimates of payments in the current year.

Specificity

The method of forecasting revenues to the budget provides for the calculations in the contextsources, according to the classification adopted in the Russian Federation. In the absence of the required baseline information, planning is carried out in accordance with the estimated amount of payments in the current period. Gratuitous income includes intergovernmental transfers from the district and regional funds. They can be presented in the form of subventions, subsidies, subsidies, and so on. The planning of amounts from domestic sources of financing the deficit for the upcoming and each subsequent year is carried out in accordance with the calculations of the administrators of this type of payment.

Mandatory deductions

The method of forecasting revenues to the local budget provides for the procedure for calculating the amount of duty. This takes into account deductions for:

1. Production of notarial actions by employees of territorial power structures who are endowed with the appropriate competence, according to the regulatory acts of the Russian Federation.
2. Issuance by the municipal body of a special document authorizing movement on the highways of the Ministry of Transport, carrying out transportation of bulky / heavy as well as dangerous goods.

Formula

The method of forecasting revenues to the budget establishes the following equation for the calculation of the estimated duty amount:

Pgos = Edema x K +/- D, in which:

1. Ngos - the planned amount of duty.
2. Edema - the expected amount of mandatory contributions.
3. D - dropping out (-) or additional (+) sums on state duty in the coming year. They are caused by changes in BC and NK.
4. K - coefficient that characterizes the dynamics of the transfer of amounts in the current period in comparison with the reporting year.

Forecasting non-tax revenues to the budget

When planning takes into account the amountsassumed to be received from the use of objects that are in municipal ownership according to the classification code 95211109045100000120. The exception is the property of autonomous institutions, unitary enterprises, and state-owned ones. The method of forecasting revenues to the budget provides the following equation to calculate:

Par them. = (Edema +/- D) x K, in which:

1. Par them. - the amount of rent for municipal property planned to be received.
2. Edema - the amount of annual accruals from the operation of facilities, in accordance with the agreements concluded.
3. Д – выпадающие/дополнительные отчисления от the provision of the use of material values. The corresponding figure is caused by a decrease / increase in the area of ​​objects leased.
4. K - coefficient deflator. It is applied to the rental rate or to the estimated value of the objects in the planned period.

Informing

The method of forecasting revenues to the budget prescribes to take into account other amountsassumed to be received from the provision of paid services by code 95211301995100000130. The amounts are administered in accordance with Federal Law No. 8, which regulates the provision of access to information about the work of government agencies, territorial power structures, as well as Government Decree No. 860. According to the latter, the rules for charging for the provision of data on the activities of these institutions are approved. The value, the order of transfer of the amounts is also established by the indicated Government Decree.

Realization of property

The forecast of receipt of income from the sale of materialvalues ​​owned by the municipality, in terms of the sale of the operating system under code 95211402053100000410 is carried out according to the privatization plan of the property, approved by the decision taken at the meeting of deputies of the Ministry of Defense. The exceptions are objects transferred to autonomous institutions, unitary, state-owned enterprises. These revenues have a non-systemic nature.

OS compensation

Proceeds from damages undercompulsory insurance, when beneficiaries are recipients of funds from the budget funds of rural settlements, are taken into account by code 95211623051100000140. The organizational, economic, legal basis of OM of transport owners are established by Federal Law №40. Compulsory insurance is carried out through contracts with insurers. The agreements specify the amount of payment in case of an insured event. The calculation of income is made upon the occurrence of the event, in accordance with the supporting documents provided.

Administrative sanctions

Other income from penalties (fines)damages are credited to the budget according to code 95211690050100000140. These amounts are administered on the basis of the Administrative Code. The accrual is made in accordance with the protocols on administrative offenses. These revenues are non-systemic.

Additionally

Поступления, которые не имеют постоянного the nature and established rates, the revenues for which the definition of the base is impossible, are calculated according to current regulations. This takes into account the expected estimate of their accrual for the current year. Planning of other own sources of income of the municipal budget is made according to the data on actually credited amounts in the last reporting period and the expected transfer in the current year. This takes into account the dynamics of indicators. The method of forecasting revenues to the federal budget is developed by authorized agencies, in accordance with the nature of payments expected to be received from a particular economic segment.