A fiscal body is a law enforcement structure whose key task is to ensure the economic stability and security of the country. The work of this institute includes a set of measures for the use of financial resources, their distribution between industries, regions, social groups. Let us further consider in detail what fiscal government bodies are .
Federal Tax Service
Fiscal tax authorities are part of a unified system for monitoring compliance with budget legislation. They provide oversight of the timeliness, accuracy, completeness of settlements and deductions of established payments to treasury income. The Federal Service for Taxes and Levies is the executive body that exercises control. The Federal Tax Service is involved in the development and implementation of the country's financial policy. This fiscal authority is one of the key structures in the system. The FTS provides control over the timely receipt of payments to budgets at all levels, as well as to extra-budgetary funds. The service carries out intersectoral coordination, regulation in the sphere of production, turnover of alcoholic beverages and ethyl alcohol, as well as currency supervision. The main regulatory acts that guide this fiscal body are the Constitution, the Federal Law, the Tax Code and other laws and by-laws (decrees, presidential orders, government decrees).
Control levels
In Russia there are:
- Federal Fiscal Authority. This is the Ministry of the Russian Federation for mandatory contributions to the budget and extra-budgetary funds of the country. Its head is appointed by the president in accordance with the proposal of the prime minister. Deputies are appointed by the Higher Executive Institute of Power. The Minister forms a deliberative body - a college.
- Structures of subjects. A regional fiscal body is an inspection of the Federal Tax Service, which exercises control in the territory of a republic, region / territory (including autonomous ones) or a city of federal significance. The head of the structure is appointed by the head of the ministry. Colleges are also being formed in regional inspections.
- Local structures. The territorial fiscal authority exercises control over the district or city. The head is appointed by the head of the higher structure.
Common tasks
Financial policy is implemented through a number of functions. Among them:
- Compliance with the law governing mandatory contributions.
- Providing accounting for payers.
- Maintaining control over compliance with the requirements of tax legislation by obliged entities and other participants in financial relations.
- Conducting outreach to implement the provisions of regulatory acts.
- Set-off or refund of excessively paid / collected tax amounts.
- Respect for confidentiality of information.
Fiscal activities of customs authorities
The general management of these structures is carried out by the government and the president. The fiscal function of customs authorities is considered one of the key areas of their competence. Under its significant influence is not only the national economy, but also foreign trade relations. In general, customs payments are means that are levied on entities involved in moving objects across the border of the country.
Specificity of deductions
An exhaustive list of payments is established by the 318th article of the Customs Code. Moreover, the regulation of certain issues is carried out by other normative acts. For example, the Federal Law "On Customs Tariffs" - a law defining measures to protect the economic interest of the Russian Federation in conducting foreign trade activities. Settable payments represent fixed budget revenues. They have a purpose and can not be spent in areas not prescribed by law. Collection of payments is carried out only when moving objects across the border. As a rule, they are an essential condition for export or import. Payment of the established amounts is ensured by a coercive mechanism. For evasion of duty, violation of the terms of expulsion, the perpetrators are held accountable.
Conclusion
Due to the fact that the fiscal authorities are obliged to ensure control over the timeliness and completeness of receipts of the amounts established by law, these structures also work to analyze the tax base and forecast the amount of deductions. In addition, they are developing proposals to improve the rules governing financial relations. The results of the work carried out are taken into account by executive and representative structures. Analytical information, in particular, is used in the preparation and approval of budget revenue items. Statistical data are used to develop recommendations for determining the enterprises where documentary verification will be carried out. Planned and unscheduled inspections are carried out to assess the completeness and timeliness of deductions by the payers of the established amounts, to take measures to eliminate the violations committed, to pay off the arrears. As part of the audit, documentation is examined, and the degree of compliance by the enterprise with financial discipline is evaluated. In case of violations, the perpetrators may be brought to administrative, criminal and other liability.