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  1. Subsidies and subventions of different kinds provided for the budgets of>

This item of expenditure is traditional for the federal budget and comes to reflect the specificity of the CTE status, which is understood as a territorial entity, having local autonomous bodies, within which area plant facilities for the development, production, storage and utilization of mass destruction weapons are located, inclusive of those for nuclear and other waste processing, and other military facilities, for which a special order safety performance and State secret protection is established, inclusive of specific conditions of habitation ( 10). In contrast to other municipal entities, CTE are under the federal jurisdiction. In particular, this is reflected by the fact, that the current CTE budget expenditures are subsidized direct by the federal budget (but not by the budgets of the RF Subjects within which domain they are located, which is the case for other kinds of municipalities.

Another remarkable peculiarity to be observed about the CTE status is the order of entering tax revenues on their budgets. Up to 1999, the revenues of federal, regional and local taxes of all kinds, collected within their area, were subject to entering on their budgets (The Budget Act, passage 2, point 1, Article 5), whereby the local autonomous bodies were entitled to issue extra remissions for the taxes of all kinds with respect to the taxpayers registered within their domain. The negative impact of such legislative acts ramified into two. First of all, these additional tax remissions were financed by the federal budget, by which subsidies were granted to cover the CTE budgetary deficit. In the second place, the pro forma rewrite of taxpayers waging economical activities in other regions within the CTE territory, has lead to an all-encompassing reduction of tax revenues, accrued to the federal and the regional budgets.

In 1999, an attempt was undertaken to block the tax-dodging channel by registering the institutions transacting economic activities in other regions within the CTE bounds. The federal legislation # 67-F3 dated April 1999 was meant for introducing amendments into Article 5 of the RF On CTE legislation. It is assigned, that the right to supplementary tax and due remissions rest only with the institutions having no less than 90% of their assets allocated and transacting no less than 90% of their activities within the domain of the respective CTE (also, no less than 70% of the average of such institutions’ employees is to be accounted for by permanent residents of the respective CTE, while these respective resident employees are to be paid wages accounting for no smaller share than 70% of total for the labor remuneration fund.

Besides, as provided by State #227-F3 On 2000 Federal budget Legislation, dated Dec. 31, 1999, the taxpayers – both enterprises and institutions under the aegis of CTE - enter part of the federal taxes and dues, subject thereto, on the account of the federal budget, the only exception being the CTE within which the federal nuclear centers are located. Extra tax and due remissions do not apply to VAT, excise-duties and nor do they apply to the taxes and dues entering in the state purpose budgetary funds. Above all, for the nuclear center-locating regions, total for the funds placed under the jurisdiction of bodies corporate exercised a contraction up to 50% of the tax and due combined values, charged for the accounting period with no remissions applying as a result of providing additional tax and due remissions and making payments in obligation, no excise remissions applicable to excise-subjected goods.

In accordance with # 15-F3 of the 2001 Federal budget Act, dated Dec.12. 2000, the term is prolonged for the year 2000 dated order of revenue allocation for the taxes collected within the CTE area, whereby this order was extended to embrace the federal nuclear center-locating CTE. Under art. 52 of the legislation quoted, of all federal tax variety, additional tax remissions for CTE local authorities only be provided for income tax within the rate and the value bounds accrued to their budget revenues.

Appendix. The list of expenditure authorities incumbent upon
sub-national budget by the Federal Legislation
(by the RF Ministry of Finance).

Standard Act

Expenditure essence

Expenditure target

Expenditure competence

1

The 12.01.95 5-FL "On the veterans"

benefits for the veterans

Social public security

Combined; in 2001, the expenditures are actually compensated by the Federal Budget to the Subsidized RF Subjects.

2

The 24.11.95 181-FL "On Social Protection of the Disabled in the Russian Federation

Benefits for the disabled

Social public security

Combined; in 2001, the expenditures are actually compensated by the Federal Budget to all the RF Subjects.

3

The 19.05.95 81-FL "On State grants to individuals raising children, The 4.09.95 883 RF Government Decree "On the adoption of the Resolution on the order of awarding state grants to individuals raising children

Allowances for children

Social public security

Combined; in 2001, the expenditures are actually compensated by the Federal Budget to the Subsidized RF Subjects.

4

The 15.05.91 1244-1 FL "On social protection of the individuals injured by nuclear energy as a consequence the Chernobyl Nuclear Station catastrophe

Facilities, benefits and compensations to individuals, injured by nuclear energy as a consequence of the Chernobyl Nuclear Station catastrophe

Social public security

combined

5

The 25.05.98 76-FL "On the status of the servicemen

Facilities, Benefits and compensations to the servicemen and individuals transferred to the reserve, and to their family members

State Defense

federal

6

The 05.05.92 431 RF President federal Decree On measures to be taken for delivering social support to big families

Allowances for big families

Social public security

combined

7

The RF 09.06.93 5142-1 "On donorship of blood and its constituents Federal Law

Benefits for donors

Health care

Does not defined by the Budget Code

8

The RF 13.01.96 12-FL "On education (art. 40, 54, 55)

Exemption of educational establishments from paying taxes of all kinds for the income of their specialization. Ensuring salaries for the teachers; granting privileges to the teachers

Education

Does not defined by the Budget Code, Funding is actually carried out by the budgets, under the jurisdiction of which the stated institutions are placed.

9

The 12.01.96 8-FL "On burial and funeral issue

Funeral benefits

Social public security

Combined

10

The RSFSR18.10.91# 1761-1 "On rehabilitation of the repressed for political reasons

Facilities for the victims of political repressions

Social public security

Combined

11

The 01.08.96 107-FL"On compensation granted to students of state municipal primary vocational and secondary vocational educational establishments for nutrition.

Compensation of rise in the cost of nourishment for students of state, municipal and general educational establishments,, and also for students of elementary vocational and secondary vocational institutions.

Social public security

Combined

12

The RSFSR 18.04.91 1026-1 "On Militia"

The maintenance of criminal militia is financed by the Federal Budget, while social security militia (unless numbered under the minimum settled by the federal legislation) is supported by the regional and local budgets.

Performance of law-enforcement activities.

Combined, although having some specifications of expenditure authorities

13

The RF President Decree of 15.10.92 1235 "On granting benefits to the former under-age prisoners of concentration camps, ghetto and other places of captivity established by the fascists and their allies for the period of the Second World War.

Applying the benefits, granted to the disabled Second World War veterans and ex-service-men, to under-age concentration camp prisoners for public services and utilities.

Social public security

Combined; the compensation principles coincide with those of On Veterans Federal Law and On Social Protection of the Disabled Federal Law

14

The RF 09.01.97 5-FL "On granting social insurance arrangements to Heroes of Socialist Labor and those awarded the Order of Labor Glory Federal law.

Facilities to the veterans from among the Heroes Of Socialist Labor and those awarded Orders of Labor Glory.

Social public security

Combined; the compensation principles coincide with those of On Veterans Federal Law and On Social Protection of the Disabled Federal Law

15

The RF 15.01.93 4301-1 "On status of USSR and RF Heroes and those awarded Order of Glory

Facilities for veterans from among the USSR Heroes, RF Heroes and those awarded Order of Glory

Social public security

Combined; the compensation principles coincide with those of On Veterans Federal Law and On Social Protection of the Disabled Federal Law

16

The RF Government decree of 20.06.92 409 "On urgent measures of social protection of orphan kids and those left out of the charge of parents

Norm-fixing of the expenditures for maintenance of teaching and educational institutions for orphans and those left out of the charge of parents.

Social public security

Combined;

Funding is actually carried out by the budgets, under the jurisdiction of which the stated institutions are placed.

17

The 21.12.96 159-FL "On extra insurance arrangements for social protection of orphan kids and those left out of the charge of parents

Benefits to orphan kids and those left out of the charge of parents.

Social public security

Combined; expenditures not segregated de jure

18

The RF 17.01.92 2202-1 "On the Office of Public Prosecutor in the Russian Federation

Financing bodies of the Office of Public Prosecutor

Maintenance of activities fulfilled by the federal power bodies

federal

19

The 21.12.94 69-FL "On fire safety Federal Law

Financing the State fire fighting service

Ensuring fire safety

Combined, although having some specifications of expenditure authorities

20

The RF Customs Code of 18.06.93 5221-1

Financing customs bodies

Maintenance of activities fulfilled by the federal executive power bodies

federal

21

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