The budget at all its levels plays a huge role in the development and prosperity of the state, the promotion of scientific and technological progress (budgetary funding of research and development), the development of the economy (especially not profitable, but socially significant sectors of the economy) through investment, subsidies, etc. The functioning of the state budget occurs through special economic forms - income and expenses, expressing successive stages of redistribution of the value of the social product concentrated in the hands of the state. Revenues serve as the financial base of the state, and expenses serve to meet social needs. Budget revenues express the economic relations that arise between the state and organizations, enterprises and citizens in the process of forming the country's budget fund. The financial policy of the state is sometimes called fiscal policy. If we decompose financial policy into its components, then budget policy is a policy related to government spending; tax policy - government revenues. Fiscal policy is a key element of government financial regulation.

Fee - in accordance with Article 8 of the Tax Code of the Russian Federation, a mandatory contribution collected from organizations and individuals, the payment of which is one of the conditions for the performance of legally significant actions in relation to payers of fees by state bodies, local governments, other authorized bodies and officials, including the provision of certain rights or issuance of permits (licenses). Payment of the fee is one of the conditions for government bodies, other authorized bodies and officials to carry out certain legally significant actions in the interests of fee payers, i.e. The main feature of the fee is its individual remuneration, since by paying the fee, the payer always pursues certain goals (providing him with any rights or obtaining a license) and, therefore, is always individually remunerated (since as an equivalent he receives certain actions that are legally significant for him bodies and officials).

The obligation to pay a fee arises, changes and terminates if there are grounds established by the Tax Code of the Russian Federation or another act of legislation on fees, depending on the “level” of the fee.

The concept of the collection function as a financial and legal institution is revealed.

The thesis is substantiated that the amount of duty (fee rate) established by the state may vary depending on regulatory purposes.

For the first time in Russian financial science, it is concluded that the important role and significance of the institution of collection in the system of fiscal payments (the purpose of the collection) is determined not so much by its fiscal as by its regulatory manifestations. Thus, the fee should serve as a barrier for citizens to obtain the right, and to prevent citizens from abusing their rights.

It is indicated that a violation of the principle of equivalence of fees in the direction of an excess of the fee rate over state costs can be justified only in exceptional cases for regulatory purposes. Otherwise, the fiscal function of the collection takes on the character of the fiscal function of a tax.

The question of the relationship between the regulatory and fiscal functions in the financial and legal institution of collection is explored and the conclusion is made that in the process of evolution of the financial and legal institution of collection, its fiscal function gradually loses its dominant importance, while the role of the regulatory function of collection increases.

In the course of studying the place of collection in the system of fiscal payments, the author substantiates the lack of objective grounds for the distinction between the concepts of “collection” and “fiscal collection” by the Constitutional Court of the Russian Federation, as well as the lack of legal grounds for establishing fiscal fees outside the Tax Code.

Unlike taxes, which are levied to satisfy the collective needs of people, duties are levied for the provision of a “special service” to the payer by the government. The meaning of the “special service” is to provide the payer with additional measures to protect his rights and legitimate interests. At the same time, the provision of “special services” by authorized bodies and officials to the payer helps to protect the interests of an unlimited number of persons, i.e. The “special service” is ultimately provided in the interests of the entire society. It is for public purposes that the state often, by force of law, obliges the payer to contact a government agency for a “special service.”

Subjects authorized to perform legally significant actions for which state duties are charged are characterized as authorized bodies and officials who perform the public legal duties assigned to them by regulatory legal acts and exercise powers in relation to duty payers.

The sign of mandatory state duty is characterized by the motives that encourage the payer of the duty to apply to authorized bodies and officials to perform legally significant actions. Mostly, the need for such treatment is prescribed by law, in some cases it depends solely on the will of the payer. The obligation to pay the state duty is inextricably linked with its compulsory nature, i.e. with the possibility of the state using special means of influence on violators of the rules on the procedure for paying state duties. As such means, the mechanism of coercion to pay the state duty and the possibility of applying liability measures provided for by the Tax Code of the Russian Federation for non-payment or incomplete payment of the state duty are considered.

Payment of the state duty is only one of the conditions for performing legally significant actions in relation to the payer; Another mandatory condition is the application of the interested party, made in the proper procedural form.

The goal of collecting state duties is to increase the consciousness of duty payers. There are two functions of the state duty: disciplinary - as the main function, and fiscal - as a secondary function. The disciplinary function coincides in content with the purpose of collecting state duties and is performed in the process of achieving this goal. The fiscal function consists of financial support for the activities of the state and (or) municipalities

Non-tax revenues, as well as tax revenues, are established by the representative authorities of the Russian Federation and the constituent entities of the Russian Federation. The list of non-tax revenues is the same for budgets of all levels and is established by the law on budget classification. The types of non-tax revenues are determined by the Budget Code of the Russian Federation.

Non-tax forms of mobilization of financial resources have characteristic features that distinguish them from tax revenues:

• · the procedure for establishing, calculating and collecting is regulated by a set of regulatory documents, according to which non-tax revenues can be mandatory or optional, collected on a voluntary and compulsory basis;
• · specific rates, payment terms, benefits and other tax elements have not been determined;
• · a large target use of proceeds, enshrined in legal acts according to the procedure for calculating and collecting each specific payment;
• · no strict planning; in practice, it is carried out based on actual revenues for previous periods, taking into account dynamics, inflation rates and changes in legislation.
• · the group of non-tax revenues includes quite heterogeneous payments, the receipt of which by the budget has various reasons. What they all have in common is the fact that they are not taxes.

Non-tax revenues are payments that are classified according to the nature of their receipts in the budget and include compensated transactions from the direct provision by the state of various types of services and the sale of goods, as well as some gratuitous payments in the form of fines or other sanctions for violation of the law, confiscations and all voluntary non-refundable current revenues from non-state sources.

So, according to the legislation of the Russian Federation, non-tax income includes:

• - income from the use of property in state or municipal ownership;
• - income from the sale or other alienation of property in state and municipal ownership;
• - income from paid services provided by relevant government bodies, local self-government bodies, as well as budgetary institutions under the jurisdiction of federal executive authorities, executive authorities of constituent entities of the Russian Federation, and local self-government bodies, respectively;
• - funds received as a result of the application of civil, administrative and criminal liability measures, and other amounts of forced seizure;
• - income in the form of financial assistance and budget loans received from budgets of other levels of the budget system of the Russian Federation;

as well as other non-tax revenues. This follows from Art. 51 of the Budget Code of the Russian Federation.

The main source of non-tax revenues for budgets at all levels of the budget system of the Russian Federation is income from the use of property owned by state or municipal property.

The group of non-tax revenues under consideration takes into account:

• · funds received in the form of rent or other payment for the temporary possession and use or temporary use of property in state or municipal ownership;
• · funds received in the form of interest on budget balances in accounts with credit institutions;
• · funds received from the transfer of property in state or municipal ownership, secured by security, into trust management;
• · payment for the use of budget funds provided to other budgets, foreign states or legal entities on a repayable and paid basis;
• · income in the form of profit attributable to shares in the authorized (share) capital of business partnerships and companies, or dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;
• · part of the profit of state and municipal unitary enterprises remaining after paying taxes and other obligatory payments;
• · other income provided by the legislation of the Russian Federation from the use of property that is state or municipal property.

The scientific validity of tax forms depends on the professionalism of those involved in the reform of tax relations, and on the degree of democratic, legal maturity of citizens, the fullness of their participation in the distribution of created value, as well as on the organizational and legal form of ownership. The multiplicity of tax forms makes it possible to better cover the entire variety of forms of income of taxpayers, to influence in a certain way various aspects of their activities, to implement functions in the processes of regulation and management and at the same time to significantly reduce the psychological impact of the tax press due to a certain redistribution of the total tax sent to budget by taxpayers, for several private taxes sent to the budgets of various levels of government and social funds.

Four mandatory non-tax payments that the Ministry of Finance allowed to be included in tax expenses (Vightman E.)

Article posted date: 01/27/2016

Tolls for heavy trucks are considered other expenses.
Accounting for the recycling fee depends on the category of payer.
There is no need to pay an environmental fee for 2015.

When calculating income tax, an organization has the right to take into account not only other taxes and fees, but also mandatory non-tax payments. The most common of them are insurance contributions to funds, import and export customs duties (clause 1, clause 1, article 264 of the Tax Code of the Russian Federation).

The Tax Code does not talk about other non-tax payments. For example, about a new road tax for owners of heavy vehicles, a recycling or environmental tax. It is only indicated that tax expenses do not include those mandatory fees listed in Art. 270 of the Tax Code of the Russian Federation (see table below).

Table

Accounting for tax and non-tax payments when calculating income tax

1. New toll for owners of heavy vehicles

From November 15, 2015, organizations that own cars with a permissible maximum weight of over 12 tons are required to transfer a fee to compensate for damage to roads (Clause 1, Article 31.1 of the Federal Law of November 8, 2007 N 257-FZ “On Highways and on road activities in the Russian Federation and on amendments to certain legislative acts of the Russian Federation").

The fee is 3.73 rubles. per 1 km of distance traveled (clause 1 of the Decree of the Government of the Russian Federation of June 14, 2013 N 504). From November 18, 2015, reduction coefficients are provided (clause 2 of the Decree of the Government of the Russian Federation of November 3, 2015 N 1191):

The organization has the right to take this fee into account when calculating income tax (read more in the box on page 54). This is what the Russian Ministry of Finance thinks (Letter dated October 6, 2015 N 03-11-11/57133). But not like taxes and fees. After all, fares for heavy trucks do not apply to them (Articles 13, 14 and 15 of the Tax Code of the Russian Federation). What about other expenses (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation).

Important. “Simplers” do not take into account the fare for heavy trucks in their expenses

The list of expenses that “simplified people” have the right to recognize with the object of taxation “income minus expenses” is closed (clause 1 of Article 346.16 of the Tax Code of the Russian Federation).

It includes paid taxes and fees (clause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation). Tolls for heavy vehicles are neither a tax nor a fee (Articles 13, 14 and 15 of the Tax Code of the Russian Federation). It is also not mentioned in the list of expenses taken into account. Therefore, the “simplified” ones cannot take it into account when calculating the “simplified” tax. The Ministry of Finance of Russia shares a similar opinion (Letter dated October 6, 2015 N 03-11-11/57133).

But only on condition that the organization uses a heavy-duty vehicle in activities aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation).

2. Vehicle recycling fee

For each car produced in Russia or imported from abroad, a recycling fee is paid (Clause 1, Article 24.1 of the Federal Law of June 24, 1998 N 89-FZ “On Production and Consumption Waste”, hereinafter referred to as Law N 89-FZ) . When the car becomes unusable, it will be disposed of using funds from this fee. There is no additional charge to the owner for disposal.

The payers of the recycling fee are (clause 3 of article 24.1 of Law No. 89-FZ):

Russian automakers;

Car importers;

Buyers of cars from persons who are exempt from paying the recycling fee or have not paid it in violation of current regulations.

The recycling fee is a mandatory payment. But it does not apply to taxes and fees established by tax legislation (Articles 13, 14 and 15 of the Tax Code of the Russian Federation). The procedure for reflecting the recycling fee in tax accounting depends on the category of the payer and the purpose of using the car. The Russian Ministry of Finance clarified this procedure only for car manufacturers and buyers.

The organization is a car manufacturer

It includes the disposal fee in other expenses (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation). This is what the Russian Ministry of Finance recommends (Letters dated 08/29/2014 N 03-03-06/1/43346, dated 04/11/2014 N 03-03-06/1/16575 and dated 03/12/2014 N 03-03-10/10650 (this The Federal Tax Service of Russia sent the letter to lower-level inspections by Letter dated March 25, 2014 N GD-4-3/5347@)).

The fee is reflected in the expenses of the period in which the automaker became obligated to pay it (clause 1, clause 7, article 272 of the Tax Code of the Russian Federation).

The organization bought a car from a person who did not pay the recycling fee

She must pay this fee herself. If a car is not purchased for resale, the company takes it into account as a fixed asset (Clause 1, Article 257 of the Tax Code of the Russian Federation). Provided that its cost is more than 40,000 rubles. (since 2016 - more than 100,000 rubles).

The disposal fee is included in the initial cost of the fixed asset (read the box on page 56 for more details). The organization writes it off as tax expenses as depreciation of the car is calculated (Letters of the Ministry of Finance of Russia dated 08/29/2014 N 03-03-06/1/43346 and dated 03/12/2014 N 03-03-10/10650).

The Russian Ministry of Finance did not explain how to take into account the recycling fee if an organization bought a car for resale. We believe that the company has the right to do one of two things:

Include the recycling fee in the purchase price of the vehicle. In this case, she will take into account the collection amount only in the month when she sells the car;

Record it as other expenses. The organization recognizes these expenses in the month when it becomes obligated to pay the recycling fee.

Note. If the car buyer himself paid the recycling fee, it is included in initial cost of the OS.

3. Environmental fee for disposal of other types of goods and packaging

This is another new mandatory fee. Its payers are manufacturers and importers of goods who do not ensure the disposal of waste from their use (clause 7 of article 24.2 and clause 2 of article 24.5 of Law N 89-FZ). The list of finished goods, including packaging, subject to disposal after they have lost their consumer properties, was approved by Order of the Government of the Russian Federation dated September 24, 2015 N 1886-r.

It was planned that for the first time the environmental fee would have to be paid for 9 months of 2015 (clause 2 of article 23 of the Federal Law of December 29, 2014 N 458-FZ). But for 2015, the Government of the Russian Federation established zero standards for the disposal of waste from the use of goods. This means that there is no need to pay an environmental fee for 2015 (clarifications of the Russian Ministry of Natural Resources without number and date, posted on the website of this department www.mnr.gov.ru on October 20, 2015). It is possible that the obligation to pay the fee will appear in 2016.

The Russian Ministry of Finance has confirmed that the environmental fee is not a tax payment. It differs from the fees established by tax legislation (Letter dated 04/13/2015 N 03-02-07/1/20823).

The agency did not specify how to reflect the environmental fee in tax accounting. But this fee is similar to the recycling fee. Both fees were introduced by one regulatory act - Law No. 89-FZ.

Car manufacturers include recycling fees in other expenses (Letters of the Ministry of Finance of Russia dated 08/29/2014 N 03-03-06/1/43346, dated 04/11/2014 N 03-03-06/1/16575 and dated 03/12/2014 N 03-03- 10/10650). The same logic can be extended to accounting for environmental fees.

4. Payment for emissions of pollutants into the environment, but only within the limits of standards

In tax accounting, payments for maximum permissible emissions of pollutants are classified as material costs (clause 7, clause 1, article 254 of the Tax Code of the Russian Federation and Letter of the Ministry of Finance of Russia dated January 20, 2009 N 03-03-06/2/6). The organization recognizes them on the date of accrual of payment (clause 1, clause 7, article 272 of the Tax Code of the Russian Federation).

Payment for excess emissions is not included in tax expenses (Clause 4, Article 270 of the Tax Code of the Russian Federation). But organizations are set not only standards for permissible emissions, but also limits (Article 1 of Federal Law No. 7-FZ of January 10, 2002 “On Environmental Protection”).

Emission limits are set for companies that are unable to adhere to acceptable pollution levels. But they are taking measures to gradually reduce emissions to this level (clause 3 of Article 23 of the Federal Law of January 10, 2002 N 7-FZ).

The Russian Ministry of Finance believes that fees for emissions in excess of permissible standards, but within the limits, cannot be included in expenses (Letters dated December 1, 2005 N 03-03-04/403 and dated December 3, 2004 N 03-03-01-04/1/ 169). Such emissions are above the norm. Although they are within limits.