You will need
- The budget Code of the Russian Federation
Instruction
1
Yes, all tax payments from individuals and legal persons enter the territorial offices of the state body, unit of the Ministry of Finance. But in the payment document should be specified not only the name of the payee, payer and amount, but the code of the budget classification. In this code the encrypted form of tax revenues. Incoming tax payments to the Treasury are processed and entered into the database of taxpayers with the indication of the tax that was paid.
2
And here begins the most interesting. Although all taxes and enrolled in the state Treasury, after that each of them is regulated on three levels of budgets that exist in Russia: Federal, territorial (regional, provincial or national) and local. For each type of tax has its own norms of deductions for these types of budgets. Some taxes can fully enroll in the income of the state, territory or municipality, and some regulated in the approved standards. These standards can change, they are approved annually simultaneously with the adoption of the next budget.
3
Today, for example, in the Federal budget fully allocated to the value added tax, customs duty, some types of excise taxes. Income tax goes to the budgets of Federal, Federation subject and local, tax on extraction of minerals – only in the Federal and local. Thus, taxes paid by citizens and organizations, form the revenues of the three levels of budget. Where does each tax and how it is distributed can be found in article 49.2 of the Budget Code of the Russian Federation.
4
Received by the income of the state budget revenues are spent, for example, for social needs, public debt service, provision of the defensive order, purchases of goods, works and services for state needs and for the provision of budget subsidies and investment. And the state budget financed, in particular: law enforcement, government agencies, special programs, administration, etc and local Territorial budgets are allocated to authorities of subjects of Federation and municipalities.