* * * Presented at the session of October 6 the draft federal law “On consumer goods basket across Russia as a whole” by the minister of health care and social development of the RF Zurabov M.Yu. makes actual the volumes of consumption provided for in the consumer goods basket (the rates of consumption of food products are increased, the rates of nonfood goods and of housing and public, personal and transport services are not changed). In addition, услуги культуры in pursuance of the RF President commission on access of the needy citizens to cultural values are included in the minimum set of services, by a separate entry. The suggested by the bill actualized consumer goods basket in value terms (in consumer prices of the 1st quarter of 2005) is greater than the one being in action earlier, in per capita terms by Rb 84 or by 3,3%, including for able-bodied population - by Rb 72 or by 2,7%, pensioners - by Rb 100 or by 4,8%, children - by Rb 117 or by 4,4%.
The report draws attention to the fact that while assessing the needs of funds of the budgets of the RF Subjects for payment of monthly allowances for children and providing government assistance to the needy citizens one should keep in mind a number of aspects.
According to item 4 of article 3 of the federal law “On subsistence minimum in the Russian Federation and Subjects of the Russian Federation” a consumer goods basket is set by the legislative (representative) bodies of the RF Subjects. Adoption of the federal law “On consumer goods basket across Russia as a whole” cannot mechanically change a consumer goods basket in regions, which is why changing the number of needy families, expenditures on payment of monthly allowances for children and rendering government social assistance may take place after adoption of respective laws and other normative legal acts in the RF Subjects.
According to estimations given in the report, the number of children in the needy families because of growth of the amount of subsistence minimum, calculated on the basis of actualized consumer goods basket, may grow to 17,3 mln persons (approximately by 600 thou. As compared to 2004). According to calculations, proceeding from the existed average size of monthly allowance for a child, the additional expenditures of the RF Subjects’ budgets for payment of such allowance may roughly make Rb 615,6 million.
In the report “On implementation of the provisions of the federal law "On general principles of organization of self-governance in the Russian Federation", broadening the powers of the bodies of state power of the RF Subjects and delegating to local governments individual state mandates”, presented at the at the Session of the RF Government of October 27 by the minister of regional development of RF Yakovlev V.A. It was emphasized that as of March 1, 2005, the works on setting the borders of municipal entities in the RF, in full accordance with the requirements of the federal law "On general principles of organization of self-governance in the Russian Federation" were largely completed (in more than 10 RF Subjects the Ministry of Regional Development of Russia had by itself to decide therein questions concerning setting of the borders of municipal entities).
By now the total number of municipal entities in Russia constitute 24510, of them: municipal regions - 1819, urban okrugs - 520, urban settlements - 1823, rural settlements - 20112, intraurban territories of federal cities - 236. In all the RF subjects (excluding federal cities) the two-level system of local self-governance has been organized. The fundamental link among municipal entities are settlements, most part of which (roughly 20 000) are rural.
It is stressed in the report that the reform of the local self-governance is conducted under the direct control and monitoring of the federal bodies of state power (mention is made in the report of the activities of establishing in the Ministry of Regional Development of Russia of the operative headquarters exercising control over the performance of the requirements of the federal law "On general principles of organization of self-governance in the Russian Federation" and rendering to the RF subjects methodical assistance in its implementation, on consultations with the Chairman of the Government of the Russian Federation M.E. Fradkov, and other measures conducted for the purpose of interaction with the RF Subjects and the bodies of local self-governance to identify the available pproblems and find ways of their solving).
To specify a number of provisions of the federal law "On general principles of organization of selfgovernance in the Russian Federation" the Ministry of Regional Development of Russia, in collaboration with the State Duma and the Federation Council and close cooperation with the RF Subjects performed activities during the whole year on preparing and introducing amendments to the text of the current wording of the law.
The ministry prepared the proposals specifying authorities of the local self-governance bodies of municipal regions. Thus, it is suggested that the list of local issues be added with authorities for solving the questions of organization of servicing population with inter-settlement libraries; creation conditions for provision of settlements with services for organization of leisure and activities of culture organizations. An issue of delegating to settlements and municipal regions authorities for the support of development of agricultural production was also reflected in the draft federal law.
The second stage of the reform started in April 2005 is intended to form the bodies of local selfgovernance, holding elections of the heads of municipal entities and deputies of representative bodies of municipal entities. Formation of the bodies of local self-governance in compliance with requirements of the federal law "On general principles of organization of self-governance in the Russian Federation" must be carried out until November 1, 2005. In parallel with that, the absence of complete readiness of the RF Subjects to working under new conditions led to the need of acceptance of amendments on possibility of prolongation of transitional period until January 1, 2009. The proposal on putting-off the transitional period of October 12, 2005 were signed by the RF President.
As a result of decisions taken with regard to carrying out the reform of self-governance, the powers of the bodies of state power of the RF Subjects are essentially growing, which actions will determine the readiness of the bodies of local self-governance to implementation of all the provided by the federal legislation authorities. The support is required on the part of the federal bodies of state power in issues of methodological provision of functioning of the bodies of local self-governance, training of municipal staff, carrying out rule-making activity.
The report notes that activities are completing currently in the Ministry of Regional Development of Russia for preparing a model legal act of the RF Subject and methodical recommendations for the bodies of state power of the RF Subjects on division of powers between the municipal regions and newly established settlements, while the Ministry of finance of Russia formulated a package of model legal acts for the support of the budgetary process in municipal entities aimed at solving an issue of maintaining the balanced local budgets.
Review of the economic laws for October In October changes were introduced in the current legislation: the reference price was raised for crude oil “Urals”, employed for forming the revenues of the Stabilization fund; changes were introduced in the law “On general principles of organizations of local self-governance in the Russian Federation”; changes were introduced in Chapter 28 “Transport Tax” of Section II of the RF Tax Code;
The Federal Tax Service clarified the issues of setting a tax base for VAT and issues concerning material gain taxation; the September 2005 data were brought to notice that were employed for calculation of the tax on extraction of mineral resources with regard to oil.
I. FEDERAL LAWS of the Russian Federation 1. “ON INTRODUCING CHANGES IN ARTICLE 96.1 OF THE BUDGET CODE OF RUSSION FEDERATION” of 12.10.2005 No. 127-FZ The reference price for crude oil “Urals”, employed for forming the revenues of the Stabilization fund is raised from USD 146 per ton (USD 20 a barrel) to USD 197.1 per ton (USD 27 a barrel).
2. “ON INTRODUCING CHANGES IN ARTICLES 83 AND 85 OF THE FEDERAL LAW “ON GENERAL PRINCIPLES OF ORGANIZATION OF LOCAL SELF-GOVERNANCE IN THE RUSSIAN FEDERATION”, THE FEDERAL LAW “ON INTRODUCING CHANGES IN THE BUDGET CODE OF THE RUSSIAN FEDERATION WITH REGARD TO REGULATION OF INTERBUDGETARY RELATIONS” AND IN ARTICLE 7 OF THE FEDERAL LAW “ON INTRODUCING CHANGES IN SECTIONS I AND II OF THE TAX CODE OF THE RUSSIAN FEDERATION AND RECOGNIZING AS CEASED TO BE IN FORCE OF SEVERAL LEGISLATIVE ACTS (PROVISIONS OF LEGISLATIVE ACTS) OF THE RUSSIAN FEDERATION OF TAXES AND FEES” of 12.10.2005 No. 129-FZ Comes into force since the date of official publishing, excluding article 3, which comes into force since 01.01.2006.
Federal law of 06.10.2003 No. 131-FZ “On general principles of organization of local selfgovernance in the Russian federation” comes into force since January 1, 2009. Since the date of its official publishing and to the said date it is established a transitional period. Within the transitional period the procedures were established by the law of the RF Subjects for solving the local issues of newly formed settlements. Adoption of these laws is carried out until January 1, 2006. Since January 1, 2006 to completion of the transitional period laws are adopted no later than three months before the start of next financial year and cannot be changed within the course of it. In the transitional period the aforementioned laws of the RF Subjects may provide for solving the local issues of newly formed settlements by the local governments of the municipal regions.
It had been established by changes in the Budget Code that subsidies from the regional funds of financial support of municipal regions (urban okrugs) may be distributed with the use of indicators of the actual or forecasted revenues and expenditures of municipal regions budgets (urban okrugs): in 2006 to 100%, in 2007 to 80%, in 2008 – to 50% of the total volume of means of those funds.
Changes in the tax legislation set procedures for introducing in a transitional period of local taxes.
In particular, while it is provided that in the period of January 1, 2006 to January 1, 2009 local issues in the newly formed settlements will be formed by local governments of the municipal region (which comprise the aforementioned localities) according to the law of the RF Subject, the land tax and personal asset tax, due to be paid on the territory of the aforementioned settlements are established, put into effect, and ceased to be in force in accordance with Chapter 31 of the Tax code of RF, RF law № 2003-1 of 09.12.1991 and to the legal acts of the representative body of the muпicipal region that comprises the aforementioned settlements.
3. «ON INTRODUCING CHANGES IN CHAPTER 28 OF SECTION II OF THE TAX CODE OF THE RUSSIAN FEDERATION” of 20.10.2005 No. 131-FZ Comes into force since 01.01.2006.
Changes were introduced in Chapter 28 “Transport tax” with regard to Section II of the Tax Code of the RF. In particular, reporting periods were set for payers of transport tax, being organizations: first, second, third quarters. It is established that during the tax period the taxpayers’ organizations pay advance payments according to transport tax, unless provided otherwise according to the RF Subjects.
The procedure for calculation of advance payments was set.
The procedure has been specified for determination of the amounts of tax in the case of registration or striking-off a transport means within the tax period. In this case, calculation of the amount of tax (the amount of advance payment by tax) is carried out with account of the coefficient determined as ration of the number of full months, within which a given transport means had been registered for taxpayer, to the number of calendar months in the tax (reporting) period.
Chapter 28 of the Tax Code of the RF is added by a new article 363.1 “Tax declaration”, which, in particular determines the procedures and time for submission of declaration and advance payments calculations by taxpayers’ organizations. In addition, since January 1, 2006 the legislative (representative) bodies of the RF Subject cease to be entitled to set the form of financial reporting for this tax.
The form of tax declaration for transport tax and the method of calculation on advance payments will be approved by the RF Ministry of Finance.
II. DECREES, INSTRUCTIONS and RESOLUTIONS 1. Letter of the Federal Tax Service of the RF “ON THE PROCEDURE OF TAXATION OF MATERIAL GAIN’” of 07.10.2005 No. GI-6-04/835@ The Federal Tax Service for guidance and use in the work sent the letter of the Ministry of Finance of the RF of 16.09.2005 No. 03-05-01-03/90, which clarified that an income in the form of material gain from saving in interest for the use of borrowed (credit) funds is real for a taxpayer in the event he receives such funds only from organizations or individual entrepreneurs. As applied to cases of receiving material gain from saving in interest for the use of long-term interest-free non-repayable loan for construction (acquisition) housing for forced migrants, it is specified that the borrowed funds are granted from the federal budget, consequently, such material gain is exempted from the personal income tax. In the same letter it is clarified that while assessing the personal income tax a taxpayer the property-related tax deduction in the amount spent for construction of a new object or acquisition of housing, regardless of the source of funds, according to the procedure provided for in the RF Tax Code.
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