Currently, state budget revenues are generated from tax and non-tax types of payments. An important role is played by transfers on a gratuitous basis. In this article, we consider non-tax payments, their nature, varieties and main features.
The economic nature of non-tax payments
Today, non-tax payments are one of the objects of close attention of the state. In the near future, with respect to this system, it is planned to ensure a complete order, in other words, to unify the payments of the non-tax plan, to approve the basic principles of their development and collection. Part of the non-tax payments will be abolished by the Non-tax payments law. In addition, raising the rates of existing payments and the emergence of new ones will become economically justified to the maximum extent.
The institute of non-tax payments from entrepreneurship and revenues of state and local budgets, as well as trust funds is classified as an additional source of ensuring the inviolability of the state financial system. Given the above, it can be concluded that non-tax payments to the budget are payments of both a reimbursable and non-reimbursable plan that arise in the framework of relations not regulated by law in the field of taxes and fees.
It is important to note that these payments are made by individual entrepreneurs and organizations in favor of third parties, which include government bodies. Payments are established through various regulatory acts of various national importance, the non-fulfillment of which, as a rule, is punishable by the law in force in the country, and also jeopardizes the existence and normal functioning of the business.
Differences between tax and non-tax payments
Currently, in the Russian Federation there are both taxes and non-tax payments. What are their differences? The fact is that according to the current tax legislation, it is quite difficult to distinguish between the two types of payments presented. Today, the legal criterion for this distinction is a property that reflects industry regulation. It is important to keep in mind that in accordance with the aforementioned feature, tax obligations are regulated by the norms of the Tax Code of the Russian Federation, while non-tax ones are regulated by the norms of other legal sectors.
Payment of taxes is considered a duty that always arises if there is a taxable item. The law directly creates and enforces the payment of fees, therefore its depreciation is accompanied by a compulsory procedure on the basis of gratuitousness. This type of payment is abstract, since it does not have a purpose. A fee or fee is paid in order to achieve specific goals and interests. Persons making a fee or fee apply to special government agencies to obtain the services they need. From the point of view of theory, fees and duties are levied to cover the costs of the institution that bears them in the process of carrying out its activities. There is no net profit or loss.
Classification of payments by obligatory payment
It is important to identify in the process of studying the economic nature and types of non-tax payments. It should be noted that the heterogeneity and diversity of non-tax budget revenues significantly complicate their classification.One of the criteria that allows you to divide all non-tax payments into two groups is mandatory. In accordance with this feature, non-tax payments include:
- Payments are voluntary. It is advisable to include income from paid services that are provided by state structures; income from the use and sale of property complexes owned by municipal or state property, and so on. It is important to add that the receipt of non-tax payments, which are voluntary, largely depends on the efficiency of the economic activity of public administration structures. One way or another, this factor should be taken into account in practice.
- Compulsory payments. Mandatory non-tax payments today include customs duties, fines, payments for negative impact on the environment and so on. It is worth noting that the mobilization of the aforementioned variety of budget revenues is directly related to the implementation by state structures of the functional of supervision and control in a specific area of activity assigned to them. The total amount of mandatory non-tax payments is controlled by the competent authorities, because it also depends on the number of offenses in the country.
We detail the question
It must be borne in mind that the classification of payments of a non-tax nature established by Article 41 of the RF CC can be somewhat detailed. According to article 42 of the RF Civil Code Code, it is advisable to attribute to budget revenues from the use of property complexes that are in municipal or state ownership:
- Income received as a rental fee or other fee for transferring for reimbursable use of municipal or state property. The exception in this case is the property complexes of autonomous and budgetary structures, as well as the property of municipal and state unitary enterprises, which include state-owned enterprises.
- Cash received as interest on balances of budget funds in accounts with the Central Bank of the Russian Federation, as well as in credit institutions.
- Funds received from the transfer of property complexes held in municipal or state ownership as collateral or in accordance with the terms of trust management. Exceptions in this case are property complexes of autonomous and budgetary structures, property of municipal and state enterprises of a unitary type, which include state-owned as well as property units transferred to trust management of a legal entity formed in the legal form of state. institutions.
What else?
In addition to the above groups of non-tax payments, it is advisable to note the following:
- Fee for using budget loans.
- Income in the form of profit, which falls on the shares in the joint (authorized) capital of economic companies or partnerships. In addition, it is necessary to include income in the form of dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipal formations, with the exception of situations dictated by federal legislative acts.
- Part of the profit of unitary enterprises of the municipal and state type, which remains, as a rule, after payment of tax and other payments of a mandatory nature.
- Other revenues provided for by applicable legislation on the territory of the Russian Federation from the use of property complexes that are in municipal or state ownership. An exception in this case is the property of autonomous and budgetary structures, as well as the property of municipal and state entities, which include state-owned ones.
Should know
As we noted earlier, the system of non-tax payments to the budget has many branches and a rather complicated classification, which is expanding every year.Thus, the list of non-tax revenues established by Article 41 of the RF Civil Code is considered open. This allows the possibility of entering into it new varieties of non-tax payments. Moreover, the above list should be supplemented by budget revenues at the federal level (Article 51 of the RF BC), budget revenues of constituent entities of the Russian Federation of a non-tax plan (Article 57 of the RF BC), as well as revenues of local budgets of a non-tax type (Article 62 of the RF BC).
Additional system elements
In addition to the components of the system listed above, it is advisable to include the following as non-tax payments:
- a part of the profit of units and organizations of a unitary type, which were created in the Russian Federation, remaining, as a rule, after payment of tax and other payments of a mandatory nature;
- customs fees and duties;
- licensed fees;
- payment for the use of forests as the minimum rental fee and the minimum amount of the fee specified in the forest purchase and sale agreement;
- payment for the use of water bodies owned by federal property;
- payment for the use of aquatic biological resources in accordance with intergovernmental agreements;
- fees associated with negative environmental impacts;
- consular plan fees;
- patent fees.
What else is included in the classification?
It is also advisable to include the following in the category of non-tax payments:
- a fee for the provision of information regarding the registration of rights to immovable property complexes and transactions with them, the issuance of copies of contractual and other documentation that expresses the content of one-way transactions carried out in simple written form;
- fees for reimbursement of expenditure items in fact that are related to the implementation of consular activities;
- profit of the Central Bank of the Russian Federation, which remains after payment of tax and other payments of a mandatory nature;
- income from foreign economic operations;
- declaration payments;
- one-time payments for the use of subsoil in the event of the occurrence of specific events considered in the license agreement in accordance with subsoil plots that contain deposits of diamonds of natural significance.
Calculation of non-tax payments
It is worth noting that the forms for calculating the base of mandatory contributions to the state budget are provided every quarter, no later than thirty days after the end of the reporting period. Filling reporting cumulative excluded. It is important to know that non-tax payments are included in the structure’s expenses for standard types of activities with the following items:
- Dt 20 Kt 76.09 involves the calculation of mandatory payments;
- Dt 76.09 Kt 51 involves the payment of mandatory payments.
Filling out the form and paying strictly in Russian rubles and kopecks. Currently, it is possible to send a report through a personal account on the official resource of Rossvyaz.
Debt collection. Conclusion
After analyzing the rules for debt collection for non-tax payments, we can conclude that this type of debt can be recognized as hopeless in accordance with one of the following reasons:
- bankruptcy (liquidation) of the structure in accordance with applicable law;
- economic insolvency of an individual entrepreneur according to the Federal Law of October 26, 2002 N 127-ФЗ “On Insolvency (Bankruptcy)”;
- death of an individual or recognition of him as dead in the manner prescribed by the civil procedural law;
- adoption by the judicial authorities of an act according to which the possibility of collecting a debt is lost;
- refusal to initiate enforcement proceedings in accordance with the decision of the executive bailiff (as a rule, such a refusal is issued in case of the expiration of the presentation of executive documentation for sale);
- termination of enforcement proceedings in accordance with situations defined by Article 43 of the Federal Law "On Enforcement Proceedings";
- the end of enforcement proceedings in connection with the decision of the executive bailiff, which, as a rule, is issued for the reasons specified in clauses 3, 4, 6-9 of part 1 of article 47 of the Federal Law “On Enforcement Proceedings”;
- the exclusion of legal entities that ceased operations from the Unified State Register of Legal Entities in accordance with the decision of the registration structure under Article 21.1 of the Federal Law of 8.10.2001 N 129-FZ “On state registration of legal entities and individual entrepreneurs”.
So, we examined all the main types of non-tax payments that exist today, as well as their essence, features, calculation algorithm and one of the aspects of debt collection. It is important to note that the current legislative acts related to this topic are open. That is why new payments are included there every year and those that are not needed at any stage of the life of the state and society are excluded. So, for example, payment for negative impact on the environment was introduced relatively recently. However, the result of this step is already evident on the territory of the Russian Federation today, because society has become more careful about nature and more rationally organizing its holidays. This is the most important criterion for the development of society and increasing the level of patriotism among the population.