Budgetary wazvipira - chii ichi? Budgetary kuzvipira: pakunogumira, kufungisisa zvinhu nokutongwa nokuda kuitwa

Maererano Art. 6 BC bhajeti inonzi zvekushandisa mitoro, enforceable yose ari fiscal gore. It vabvuma anenge mari kuburikidza kwemamiriro matunhu neminisiparati (state) chesungano, mamwe chibvumirano ne pamutemo masangano uye vagari, mumwe Entrepreneurs kana mutemo kana zvimwe chiito chepamutemo. Next, kunyatsotarisisa, chii chimwe bhajeti kuzvipira.

tsananguro

The pamusoro Zviito yakasainwa uye rakatangwa hurumende sangano nemari yaibva bhajeti ave kuiswa mumamiriro uye pasi Default uye wazvipira. chinzvimbo ichi aripo ari unyanzvi. 161, a. 5 BC. It anotevera kubva kumusoro kuti budgetary wazvipira kwezvirongwa zvikoro ngavauye pakupera basa zvibvumirano vashandi.

tsananguro

Budgetary wazvipira - chokwadi, rimwe basa. Ndiye wacho kuMudzidzisi mari vanofanira kuita zvakakodzera kubhadhara. Vari akatasva mune vehurumende kutengeserana, iyo akagumisa pasi pesimba kana maererano nomutemo, pachishandiswa mamwe murau, zvibvumirano zvakadaro. Kubva ichi zvinoreva kuti kuripwa mari (mugove) - munhu budgetary pakuzvipira paruzhinji masangano, vakapfuura kupinda muchikwata mari.

Kurongeka mumatauriro pachiyero pepa

Maererano ya. 140 mirayiridzo 162n, uyewo zvinoenderana Bazi rezveMari tsanangudzo zvinopiwa mutsamba 21 January 2013 pamusoro pakagadzwa nemitemo wazvipira kuita zviri chizvidavirire muzvikoro paruzhinji Kutarisirwa bhora, kune vakapiwa zvinhu kubva zvekushandisa mune magetsi nemari nguva vanosanganisira vaya inopiwa kuti Implementation mari kubva kuMudzidzisi bhajeti mugore, kusanganisira avo zvange vakagamuchirwa uye vasina hwazadzika kare gore uye akaratidza kuti pamwero.

Huwandu dzakava makomborero

mari iyi zvinoratidza budgetary kubhadhara nokuti mari kuMudzidzisi nyaya vashandi, vanhu anogara ehurumende zvinzvimbo Russian Federation, vashandi vehurumende, vemasoja kushumira, dzimwe Mapato vanhu vari vanowana zviri dividend muripo, yekufambisa (nokuti kudzingwa pamusoro mberi kubhadhara , kusanganisira ) ezvidzidzo dzimwe mari (anofambira, mugove nezvimwewo), maererano nebasa zvibvumirano, basa makondirakiti uye nemirayiro.

Huwandu dzakava kubhadhara vari ngadzirambe nyaya kudzingwa kuradzikwa vachibhadhara mutemo. Izvi zvinosanganisira, kunyanya zvinosanganisira mitero, mabasa, mari, yesosaiti, kusanganisira nzira kutamira inishuwarenzi uye dzisiri budgetary mari. mari iyi yairatidza mari vachibhadhara nokuda mitemo matunhu neminisiparati (state) vashandi, avo kuti kutsiva runoenzanirana zvinzvimbo, vashandi vane emakambani ehurumende, vagari vane mamiriro servicemen uye draftees, vadzidzi (vadzidzi) ari mamiriro edzidzo masangano.

Volume yakatarwa LBO

Saka akaratidza kuti kubhadhara mari mugove. Izvi zvinoreva Somuenzaniso, remuneration, kushivirira, muhoro. Izvi kuzvipira budgetary - mushandi ichi chinobatsira vanowana ari unoenderana zvinhu zviri zvekushandisa envisaged kuurayiwa panguva ano nhau nguva.

Nekurangarira kuti budgetary wazvipira

Voitakura kunze maererano nemagwaro, izvo zvinoratidza kugamuchirwa kwavo. Zvino bhajeti kuzvipira uye mari kuita vanonzi maererano pamazita, anosimbisa boka sorutivi ayo itsika zvemari. Panguva iyoyowo anofunga zvinodiwa nomazvo zviremera kuti mvumo muripo mazwi kuti vave nevamwe mutemo, dzimwe normative chiito, chibvumirano uye zvichingodaro. Nzvimbo iyi wakaiswa pakati n. 318 mirayiridzo 157n. Shandisa chaiyo zvinhu akaumba kuratidza mari kuti vafukidze budgetary kuzvipira. Ichi chinokosha Analytical nhoroondo, izvo yakabva Instruction 157n:

• Kwakaderedza papi budgetary sungiro nokuti gore uno (cq. 1501 11 000).
• Sent Mavhoriyamu consumable nyaya basa nguva (cq. 1501 14 000).
• The zvichiguma miganhu budgetary wazvipira yegore ano (cq. 1501 15 000).
• The zvichiguma allocations kupiwa nguva (cq. 1503 14 000).

kuuraya mamiriro

Sezvakataurwa pamusoro apa, budgetary kuzvipira - zviri Somuenzaniso, basa kubhadhara kugutsikana (kugutsikana), mudonzvo mari vanowana kuMudzidzisi nyaya yacho ano mari nguva. Vari zvakagadzirirwa kuita nokuda mari yacho nhau nguva uye rwuripowo debit cq. 0502 11 211. chizvidavirire ravo rinoitwa munyika Vhoriyamu vanotenderwa pakunogumira. Kuzadzika mamiriro ezvinhu anofanira vanopupurirwa nokuda runoenzanirana muripo magwaro.

Nzira iyo kuratidzwa mari kufukidza budgetary kuzvipira - munhu nyora-kure pauzima nhoroondo mari. Pakuenzanisa Nyaya kuvhiyiwa ndee panguva MF. 1302 11 830. It zvinoratidza kuderera zvikwereti zvikwereti pamusoro mubayiro. akavhiyiwa vanoitwa inoitiswa MF. 1304 05 211. Kune wakaiswa misha emari simba pasi muhoro.

muenzaniso

Kukura gore negore mari mari yacho bhajeti - mamiriyoni 10 rubles .. Munguva November 2013 zvino zvikanzi vashandi 500 000 rubles. muhoro. Mari idzi dziri zvishoma munhu mari mutero aitumirwa keshiya yacho sangano. It akagamuchira 465,000 rubles. Muhoro, izvo haana yakagamuchirwa vashandi pazuva nyaya yacho, dzakanyorwa pamusoro depositor uye vakatumira nhoroondo kambani. It vakasvika 40 zviuru rubles. Muna December 2013 mushandi vakakumbira muhoro. The misha date richaiswa akaratidza sezvinoratidzwa tafura.

LBO

Ndezvipi muganhu budgetary wazvipira? LBO Mavhoriyamu vari yezvokutengeserana kodzero kuitwa kana vatevedzere kuti zvekushandisa zvinhu rakaratidzwa. Ivo dzinoturwa hwemari nemashoko. Nokuda miganhu usapinde sungiro akasungirirwa kudzora mari iyo correlated pamwe chaiko bhajeti zveminda. In tsika, zviviri zvokusarudza kuita LBO zvinogona kushandiswa: pamwedzi kana Quarterly. Wokutanga zvinoriumba, ukuwo, uri pamwedzi hwaro. Vhoriyamu yechipiri havafaniri kuva yepamusoro budgetary allocations nokuda kota.

In mhedziso

Information pamusoro vakauya wokurera uye rakatangwa wazvipira zvinoratidzwa yakakodzera fomu nhau. chimiro ichi, maererano nemirayiridzo 191n (n. 68), kambani ine chinzvimbo wenyika, ruoko rwake pamusoro mukuru mutariri migumisiro hafu pagore. Mirayiridzo yokuzvigadzirisa uye kushandisa machati nhoroondo, uyewo kugadzirira mashoko zvemari aifarirwa mirairo Bazi Finance.