Lwabiwo - is ... Ukulungiswa kunye nokwamkelwa kwebhajethi

karhulumente nganye mali yayo. Inkcazo lo gama uyiqhelile ukuba uninzi lwabemi Russian. Kwezinye iimeko, ibizwa ngokuba "Umthetho Financial eliyiNtloko" okanye "uxwebhu" karhulumente. Noko ke, kukho kwakhona ezi mali zommandla kamasipala. ukusebenza kwawo iimpawu. Yintoni na isakhiwo kwinkqubo yohlahlo lwabiwo-mali? Njani na umthetho "engundoqo" weemali kurhulumente?

le nkcazelo

"Budget" - ukuba e IsiNgesi, "ingxowa". Eso izabelo, namhlanje amaninzi aqondwe zemali. Kusenokwenzeka ukuba urhulumente, naliphi na layo likarhulumente ilungu, isixeko, indlu, okanye umntu. Kukho mali yombutho, apho ukuba ubudlelwane kurhulumente. Igama elithi ngawo - jikelele. Ngalinye lingaba nesakhiwo sayo ohlahlo lwabiwo-mali. Kakade ke, lo gama idla isicelo kukhalisa imicimbi karhulumente. iza kuvakala njani inkcazelo eyiyo?

Izazi Russian ekhuphe bume elandelayo. Budget - itsalelwa phezulu nguRhulumente elo lizwe, kummandla okanye isixeko uluhlu ingeniso kunye neendleko ngokunxulumene kangangexesha elithile, esele ivunyiwe ngokuhambelana nomthetho lusekiwe. Ukubalwa ingeniso kunye nenkcitho zibalwa ngokubanzi - zibonise meko ezinokwenzeka.

Uqoqosho Russian, indima kwicandelo loluntu ibaluleke kakhulu. Ezinye iingcali ziye kuhle, njengoko akhokele. Kwaye ngenxa yeenguqu kokusingqongileyo lwangaphandle echaphazela iingeniso kunokubonwa njengemiba elibi kuqoqosho Russian lwesizwe kunye nokukhula kwengeniso.

amanqanaba mali eRussia

Kulo mkhuba Russian kukho amanqanaba ezininzi nokulungiselela kunye nokubulawa lwabiwo-mali - federal, kumasebe nasekhaya. Le ithi esihlangene kwinqanaba lengingqi olunokutyeshelwa. Abo ezo isithethe ingakumbi olomeleleyo federalism, umzekelo, kwi-US - nkqu mali loomasipala lungohlulwa lube yeefomati ezahlukeneyo.

Kukho uhlobo apho amanani ngalinye kumanqanaba e-mali Russian dibanisa up. Kwasekwa iseti eqhelekileyo yezalathi zemali. Kulo mzekelo, mali consolidated kweli lizwe. Oku kusetyenziswa xa ufuna ukuxela okanye ukubala soqoqosho.

Ezingenayo kunye neenkcitho

Yeyiphi imithombo wamkela imali karhulumente, ummandla okanye umasipala? Yintoni na le mithombo iphambili le mali? irhafu Income badla zichongwe, excises, imisebenzi kunye nezinye iintlawulo ezinxulumene nabo. Baya kuthunyelwa kubuncwane order ngesiphelo. Nangona kwezinye iimeko umthetho libonelela uhlobo oluthile lotsalo, apho iindlela iyelelene ngendlela ukulungisa iintlawulo ukusuka mali, kodwa abasetyenziswa.

Iindleko ziquka imali, nto leyo, ngokuhambelana nemigangatho emiselwe ngumthetho, ekujongwe ukuba baxhase imisebenzi eyenziwa ngabasemagunyeni nomasipala. Ukusebenzelana phakathi kwezinto ngamnye ukufumana ezi mali ekuthiwa mali sistemoy.Raskhody lwabiwo zihlelwe zibe zokugweba ezimbini ezisisiseko. Okokuqala, oko aliphi zesebe labo. Iindleko kulo mzekelo zihlelwe ngokusekelwe ukwabiwa ezabelwe ngokunxulumene abamkeli ezithile. Okwesibini, njengoko classification kunokwenzeka kunye noqoqosho. Kule meko, iindleko zihlelwe ngokusekelwe kwisimo, bokuqhelaniswa nezifundo zesebe.

Imisebenzi kunye nexabiso mali

Thina uzalise kwenkcazo 'lwabiwo "ingqikelelo inkcazelo into esemqoka lenza. Okokuqala, yinto ngokutsha enobulungisa kwezibonelelo zemali ngaphakathi sikhokelo sengeniso yesizwe. Isibakala sokuba kwiingingqi ezahlukeneyo lizwe, xa kufikwa eRashiya, kufuneka ezahlukeneyo amanqanaba lophuhliso loqoqosho. Ukusuka apho iingeniso uncedo ngakumbi aye apho kukho imfuneko yokuba inkxaso-mali. Okwesibini, uhlahlo lwabiwo likhuthaza uphuhliso loqoqosho lwesizwe ngokuxhobisa abemi, esebenza arhente zikarhulumente, ukuthenga amandla. Okwesithathu, ubonelela uphuhliso kwiinkalo eziphambili ezibalulekileyo ngokwentlalo - imfundo, amayeza, umkhosi.

Isakhiwo kunye namanqanaba mali

Makhe sibone indlela isakhiwo-mali karhulumente. Siye ngokuba imisebenzi kuyo. Ukuze alungise ukuphunyezwa ifuna inkqubo ehambelana elisombulula ingxaki ngokutsha kwemali kunye nolawulo elandelayo phezu ukusetyenziswa kwayo. Ngenxa yoko, uhlahlo lwabiwo - ngumthombo, ngokuqhelekileyo enye, kwaye ubonelela uluhlu izifundo, isetyenziswa.

Njani ukusasazwa onegunya uphuhliso kwezibonelelo zemali loluntu? Eyona ndima ephambili apha bobabo kuNondyebo Federal. Njani na intsebenziswano phakathi embindini kunye ngezifundo imbumba ekujonganeni iinjongo zesebe? Ngokuba umsebenzi wakhe kwinkalo yemfundo linoxanduva Federal Ministry of ukubonisa ulawulo phezu isakhiwo erenkini elisezantsi. Ngokufanayo - ngamanye amasebe - i-Ofisi yoMphathiswa wezeMpilo, Ministry of Internal Affairs. isakhiwo mali kule nkalo lonikezelo kwemali phakathi kwiziko federal neengingqi eRashiya iyafana imodeli yolawulo. Kukho Ofisi yengingqi kaNondyebo Federal. Kubo, kwaye unikwe kunye nokusasazwa imali kunye nolawulo lwezimali lokumpompoza zemali.

Uhlahlo-mali kule ngingqi, ngaloo ndlela eziza kwenziwa kule khosi yentsebenziswano ngqo phakathi kwamagunya kuxhomekeke likaNondyebo kwi Federation. Kwangaxeshanye, umthetho uchaza imiphantsi apho ummandla ikuncede oovimba zabo zemali. Nohlahlo lwabiwo-mali kwingingqi kunye nezinye izifundo ze nakwiimanyano nga kuxhaswa irhafu zengingqi, ngokunjalo kwizabelo ezifunyenwe iintlobo ezithile izityholo yase.

Ngandlel kunjalo, ukuba sithethe kwinqanaba likamasipala. mali City kunye nolawulo kakhulu ukude kwekhono karhulumente. Inzuzo wemvula koomasipala zibizwa ngokuba ukufumana ezabo. Eyona mithombo iphambili le njongo - ukuthengiswa kwepropathi isixeko okanye wesithili, ngokunjalo neenkonzo ezihlawulwa ezinikezelwa yi-arhente karhulumente weengingqi. Kwezinye iimeko, inqanaba mali lendawo bafumana ulwabiwo eyongezelelweyo evela kurhulumente. Kwakhona, ebuncwaneni kamasipala agcwaliswa kuhlawuliswa ngokungqinelana nomthetho irhafu - ngqo, okanye njengoko kumiselwe liSebe lezeMisebenzi kaRhulumente nemimiselo Federal Tax Service ezibanjwayo izakhiwo. Mhlawumbi wemvula kwebhajethi wesixeko ngeendleko kweentlobo ezithile iimali semeko eyenziwa iibhanki ukuba sisebenza kummandla kamasipala.

Uhlahlo lwabiwo-mali loomasipala, ngathi analog lwabo federal ukuze uhlanganiswe format. Oko kukuthi, ukuba iseti iinzuzo kunye nelahleko, ebonisa zokuhlala eyahlukileyo. Uhlahlo lwabiwo-mali nto leyo, bangaba ibekwe endaweni yabo zokuhlala. Uphuhliso la maxwebhu zemali basenokuya kuqhutywa kwinqanaba imizimba self-government.

Umsebenzi oomasipala - ukubonelela mali zasekuhlaleni kuyimfuneko ukulingana, ukungqinelana nemigaqo emiselwe yi-mthetho federal. Oku kuquka imigaqo-dilesi kubulawa ezinqabileyo izicwangciso zemali kunye namatyala.

Eyona ndawo yentsebenziswano phakathi koomasipala kunye namaqumrhu oluntu kummandla-nkqubo karhulumente - ingxelo yokuqala ngokuphathelele yokugqibela. Wokwenzela, nto leyo umiselwa imithetho echaphazelekayo, oomasipala wathumela isakhiwo amandla yengingqi ubika indlela wabulawa mali yasekuhlaleni.

Deficit ne surplus

Le mali inokuba ezinqabileyo, surplus noluzinzileyo. Kwimeko yokuqala, inzuzo xesha - iindleko ezisezantsi. Kwimeko yesibini - phezu koko. Kwimeko yokulingana wesithathu liyasetyenziswa (at nokumelana ubuncinane). Phakathi zezoqoqosho, iingcali abaninzi bakholelwa eqhelekileyo intsilelo (ngaphandle ukuba akukho enkulu kakhulu). Uhlahlo izicwangciso kokumiyo kwiimeko ezininzi azotywe njalo. Njengomgaqo, yabanjwa, uqoqosho nokhuphiswano kusoloko into ukugcwalisa. Ntoni?

Okokuqala, ukuba kukhululwe iintlobo ezahlukeneyo securities (idla ngokuba kwiibhondi zikarhulumente). Umtyali uthenga kubo, kutshintshiselwano kwezinye uhlobo ngembopheleleko (ngokuqhelekileyo oku kukuhlawulwa umdla emva kwexesha elithile), urhulumente - usebenzisa efunyenweyo ukuba abuyekeze intsilelo mali. ERashiya, ezo kakhulu.

Okwesibini, kunokuba mboleko mali. Eli lungiselelo, nto leyo zingafumaneka loovimba-mali zommandla kamasipala.

Okwesithathu, ibhajethi nga ukunceda Central Bank ngokubonelela imali eziyimfuneko.

Amalungiselelo ngaphezulu zenza intsilelo are lwangaphakathi. Ke kaloku kukho izibonelelo ezivela ngaphandle. Ezi ziquka:

- intengiso imixokelelwane kwimarike yamazwe ngamazwe;

- ukutsala mboleko evela namaqumrhu abucala amazwe;

- mboleko evela kurhulumente iintlanga;

Amaxesha amaninzi iindlela zangaphakathi nezangaphandle isetyenziswa ngaxeshanye. Iingcali ezininzi zikholelwa ukuba mkhulu intembelo kuqoqosho karhulumente kwi babatyalayo elizweni jikelele nakumazwe ngamazwe, ukoyika ngaphantsi kunokuba urhulumente malunga nemali eshotayo yohlahlo lwabiwo. Ngoko ke, abahlaziyi bakholelwa kukho ingongoma Akumangalisi ukuba kumazwe aphuhlileyo amaninzi, kuquka eUnited States, ngokutsho kwamatyala urhulumente elingana 100% ye-GDP okanye ngaphezulu. Ngoko ke nababolekisi Inkoloseko ngokwaneleyo uzinzo kuqoqosho yamazwe apho abathenga izitropu. Nangona, kukho imbono eyahlukileyo. On iintlawulo yakhe kwibhajethi kokuboleka ngokungenammiselo ukunika akakwazi. Kungekudala urhulumente uza kukuphelisa nezixhobo inkonzo amatyala amazwe.

Njani na le mali Russian

Khawuve oko na uhlahlo lwabiwo-mali lwakho, inkcazelo kwekota, ukuhlola sifunyenwe ngayo. Kulo mzekelo indlela ezisebenza eRashiya. Okokuqala, kwenzeka njani uhlahlo lwabiwo-mali.

Le nkqubo ngawo, kubandakanya nokumisela isixa eyimfuneko mali ukuba kuyimfuneko kurhulumente ukuxhasa umsebenzi kwamaziko ajongene zokusombulula iingxaki ezithile. Uhlahlo-lwabiwo-Idrafti uphuhlisa i Ministry of Finance of Russia. Ngokuqhelekileyo, umsebenzi lwabiwo-mali kunyaka othile iqala sele ngoJanuwari ophelileyo.

Inyathelo lokuqala, i-Ofisi yoMphathiswa wezeMali kulingisa ngeenkalo ezahlukeneyo apho uqoqosho ingaqala. Ukuba bathe ezivunywe yi kaRhulumente, i-arhente uqalisa achaze imithombo yengeniso nenkcitho iipateni. Kubalulekile ukuba ube nexesha lokwenza oko kutsho kwi-15 Julayi. Emva - ibhajethi idrafti waphinda wathumela kuRhulumente ukuze bayithathele ingqalelo. Yena inyanga ukuze benze iingcebiso malunga nokuphuculwa xwebhu. Emva - mali iya kuRhulumente Duma. Le inkqubo ke ithabatha kuqhubeka ngokwezigaba eziliqela.

Okokuqala, ibhajethi idrafti zamasekela kaRhulumente Duma befunda ngokwabo. Oku kwakubandakanya iingcali inxaxheba kwiKomiti mali. Emva, uxwebhu uthunyelwa isakhiwo Duma, uMongameli kunye Ukubala Chamber, kangangokuba isiphelo sele inikwe. Emva kokuphumelela kuzo zonke ezi zigaba iqala imvume-mali.

Inkqubo ye imvume yohlahlo

Le nkqubo, kwakunye nolungiselelo uxwebhu oluphambili mali karhulumente, ukususela kwi-State Duma. Bonke maziye zilinganiso ezine.

Xa Duma kaRhulumente yokuqala ukuxoxa ingqikelelo-mali, oko nezithelekiswa lentelekelelo lophuhliso loqoqosho lwesizwe, kwakunye nemiba ephambili umgaqo-nkqubo werhafu. Ngaba ukufunda iimpawu ezingundoqo uxwebhu - imithombo yengeniso, inkcitho, nokuba okanye hayi kwizicwangciso-mali intsilelo.

Xa ukufunda lwesibini oluvunyiweyo yi izinto yenkcitho ngokutsho inkqubo yokuhlela lusekiwe. Oku kumiselwa ixabiso inkxaso-mali lweNgxowa-ukwenzela Russian Federation. Ixesha apho Duma State kufuneka ixesha ingqalelo mali zokufunda yesibini, ukususela ekwenzeni kwakhe lokuqala - iintsuku ezili-15.

Ukufundwa yesithathu ichaza inqaku ethile iindleko kunye namasebe esisigxina onoxanduva lokusebenzisa oluchanekileyo kwemali. Igama elithi, apho kuyimfuneko ukuhlangabezana kaRhulumente Duma of zokwamkelwa xwebhu kwi ukufunda yesibini - iintsuku 25.

ukufunda wesine kuquka ingqalelo izilungiso ukuba le mali. Kwakhona uphonononga iinketho ukwabiwa kwemali kunye neendleko qho ngekota.

Uye zonke izigaba ingxoxo kwiNtetho Duma ibhajethi idrafti uthunyelwa kwindlu ephezulu yePalamente Russian - kwiBhunga Federation. Ukuba amalunga amukela xwebhu, uthunyelwa ukuba utyikityo kuMongameli. Emva - fumene ubume komthetho federal. Ukuqala kunyaka ozayo, izibonelelo abonelelwe kulo sebeqala ukuba iphunyezwe.

Ukuphunyezwa kwe-mali

Uhlahlo lwabiwo - ngowona mthetho ukuba ukubulawa echanekileyo. Sinoxanduva isebe lakhe - lezeMali Federal, uxanduva kuRhulumente. Ezinye iingcali ukugxininisa into yokuba xa kusetyenzwayo lwesakhiwo mali ka yesigqeba akakwazi ukwenza naziphi na izilungiso kulo uxwebhu. Kufuneka babe ubume imithetho yase ukuba nayo kunye nenxaxheba karhulumente Duma, iBhunga Federation kunye noMongameli. Uhlahlo lwabiwo - luxwebhu, ukusetyenziswa engagqibekanga luthatha kwimo yalo yantlandlolo. Ukuba kukho imfuneko ukuhlaziya izinto zenkcitho uxwebhu oluphambili yemali karhulumente (ngokomthetho, kwiimeko ezinjalo sithetha batsho), inkqubo ye kudliwe liyafezekiswa. ERashiya, osemqoka yayo ephambili kukuba, xa abasemagunyeni ziya kuthatha izigqibo ezifanelekileyo, iindleko kuhlahlo lwabiwo-mali kuyacuthwa kuzo zonke izibalo - ngenyanga nganye ukususela zokwamkelwa umthetho kudliwe kude kuye ekupheleni konyaka.

Lawula indlela mali sisetyenziswe ngexesha elinye, amabini amasebe karhulumente. Ukuba oku yokumelwa - yinto ngumbuzo ulawulo yepalamente. Ukuba le arhente, uxanduva urhulumente - kweliso ehambelana ekubhekiselwe kuyo.

Umsebenzi kolawulo palamente ababelwe ukuba Chamber of Accounts. I-arhente unalo igunya yokuqhuba uhlolo - kule ofisi zabaphathiswa, ngaphakathi kwizakhiwo zazo, kwakunye namashishini, nto leyo inokuba ngendlela ethile inxaxheba ekuphunyezweni mali. I yoPhicotho Chamber unyanzelekile ukuba angenise iingxelo rhoqo ngekota sikhokelo yowiso ngendlela ukubhiyozela umthetho ezinkulu zezimali yoluntu. Kwakhona, umzimba zepalamente inika izimvo malunga neengxelo eyenziwe nguRhulumente, nayo nobhaliweyo inkqubela mali ukubulawa.

Indlela ukwenza iinkqubo ezifanayo ngokwamanqanaba zommandla kamasipala? Ngokubanzi, iinkqubo ziyafana nezo olwenziwe izakhiwo ngamandla federal kuxhomekeke ukuthotyelwa kweMigaqo Budget RF.

Umahluko omkhulu ibonakala iinkqubo wenziwe kwinqanaba likamasipala. Ngokomzekelo, kwezinye izixeko kunye kwimimandla Russia indima wedolophu - ekhokelayo, kwezinye iindlela ezifanayo kwisikhundla sokuba uMongameli correlative kunye namanye amagunya. Kodwa kukho oomasipala apho isithuba zentloko wolawulo - kunokuba wesiqhelo. Kukho indima enkulu edlalwa kwipalamente yasekuhlaleni.

Le peculiarity lwemvume ngokutsha mali zikamasipala yokuba zonke iinkcukacha ngokuphathelele le nkqubo kufuneka ngokusesikweni ashicilelwe. Oku kusebenza kuzo zonke izigaba umsebenzi nabasemagunyeni basekuhlaleni. Ukususela kwisigqibo sokuba emkholisayo-lwabiwo-mali ophela nge ingxelo ngokwenziwa uxwebhu oluphambili yemali kamasipala. Kwakhona, ulwazi ekufuneka zenziwe loluntu, kuquka uhlobo ngekota ingcaciso ngendlela lwabiwo uyabulawa.

Inkxaso-mali, subvention okanye inkxaso-mali?

Isigqibo sokuba yintoni indima kwebhajethi ngokuhlola uhlobo yale meko, kuya kuba luncedo ukuba ufunde amanye amagama afanelekileyo uxwebhu oluphambili mali karhulumente. Ezi ngcali eendaba Russian, abanye babo zisetyenziswa rhoqo.

Kuluncedo ukuba ukwazi oko unika. Xa eli gama iqondwa iimali Russian ezinikezelwa yi-mali ka komnye umgangatho ukuya komnye. Iinkxaso ziyafuneka kwiimeko apho into zifunyenwe kwabo uvakalelwa imfuneko ukuhlawula iindleko ezizizo. Le ndlela yokulinganisa inikwa inkxaso mali simahla.

elithi "mali" lidla ngokusetyenziswa kwintsingiselo nge "subventions". Maxa wambi nkqu ezi ngcamango zimbini ezithe zafunyaniswa. Kodwa oku akuyonyaniso. Phantsi subventions eRashiya iqondwa njengendlela kwibhajethi komnye umgangatho ukuya komnye yaye transfers simahla, ke, ngeenjongo ezithile.

Omabini la magama, okhankanywe ngasentla, ikufutshane "mali". Kodwa ke umahluko phakathi kwawo, subventions kunye neenkxaso ngokuthe. Injongo ukufumana imali kuba nje kuphela kwinqanaba eyahlukileyo lwabiwo-mali, kodwa abantu bendalo, okanye umbutho. Le njengenqobo engundoqo kulo mzekelo - imvelaphi eyinkunzi kukarhulumente. Njengoko umthetho, igranti - yinto umxhesho akakhethi buso. Kuyabonakala ukuba eli ziko ngemali kwakhona eminye imithombo yengeniso.

Kukho esinye ngumkhuba umdla - mboleko mali. Esi sibonelelo inkxaso-mali karhulumente, nayo, ngokusekelwe reimbursable ngokupheleleyo.