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§ 2. The Customs duties as the budgetary income

As marked still D.I.Mendeleyev, applying the customs duties all states pursue three main objectives: « Indirect reception of the income (revenue duties), protection of the public crafts suppressed by a foreign competition, and development of kinds of the industry, able to become stronger in the country, but yet not become stronger, however concerning the goods, stranoju asked »[43].

Thus, D.I.Mendeleyev spoke about three main functions of the customs duties: fiscal, destimulirujushchej and stimulating. It is obvious, that last two functions an essence of display of uniform regulating function. Such approach has found reflexion in O.J.Bakaevoj's works which speaks about two functions which are carried out by customs payments in the course of formation of treasury - fiscal and reguljativnoj. According to the given scientist, «fiscal function consists in formation monetary funds, reguljativnaja function reflects ability of the state through customs-tariff regulation and tax mechanisms to influence international trade activization, attraction of investment resources, protection of the national market, competitiveness of a domestic production» [44]. Abundantly clear, that reguljativnaja function depending on the purposes pursued by the state can to become or stimulating or distimulirujushchej function.

Anyway for the present research reguljativnaja function of the customs duties for us fades into the background - further in the paragraph we will stop on fiscal function in more details.

For today the customs duties are the major profitable source of the state budget. The analysis of a financial position of our country caused by becoming ripe budgetary crisis which is accompanied by research of new sources of formation of the income, allows to conclude, that now the state not in a condition to refuse the customs duties. Moreover, further fiscal function will represent itself as priority in comparison with reguljativnoj.

Giving the characteristic of the legal nature of customs payments as a whole, O.J.Bakayev in the work of 2005 allocates five basic features of the specified payments:

1) a legal basis of customs payments constitutes Customs

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The code;

2) customs payments - own incomes of the federal budget;

3) customs payments are levied only in case of moving of the goods through customs border;

4) the right of collection of customs payments allocates customs bodies;

5) payment of customs payments is provided with compulsory force

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The states.

With reference to our research, it is possible to notice, that representing itself as the income of the state budget, the customs duties possess essentially big number of the specific features, allowing to allocate it from among other profitable sources. The specified features can be reduced to the following.

First, the customs duties provide the greatest receipt of money resources in the federal budget proceeding from what it is possible to draw a conclusion, that now the customs duties are the basic profitable source.

So, according to Federal exchequer, in 2012 the customs duties have brought in the federal budget more than 4 099, 78 mlrd roubles that has constituted 31, 9 % of all incomes of the federal budget. If to speak about structure of the incomes received as a result of collection of the customs duties it is possible to tell, that:

The import customs duties have provided receipt only 0,04 mlrd roubles;

6) the export customs duties - 4 099, 74 mlrd, from which:

- 2 489,65 mlrd roubles - the export customs duties on oil crude; [45 [46]

- 433, 50 mlrd roubles - the export customs duties on gas natural;

- 1130, 28 mlrd roubles - the export customs duties on the goods developed from oil;

- 48, 58 mlrd roubles - the other export customs duties.

Hence, export, instead of the import customs duties

Are the main profitable source of the state budget.

Secondly, for the budgetary legislation classification of the customs duties is used distinct from fixed in the customs legislation. In particular, according to the Federal act from 03.12.2012 № 216-FZ «About the federal budget for 2013 and on the planned

To

The period 2014 and 2015 »and the Order of the Ministry of Finance of Russia from 21.12.2012 № 171н« About the statement of Instructions on an order of application of budgetary classification of the Russian Federation for 2013 and for the planned period 2014 and 2015 »[47 [48] [49] following codes of budgetary classification of the customs duties are used:

153 1 10 01000 01 0000 180 - the customs duties;

153 1 10 05000 01 0000 180 - the customs duties, the taxes paid by physical persons under uniform rates of the customs duties, taxes or in the form of cumulative customs payment;

153 1 10 11090 01 0000 180 - the meted import customs duties (other duties, the taxes and tax collections having equivalent action), paid in territory of the Russian Federation;

153 1 10 11150 01 0000 180 - the export customs duties (other duties, the taxes and tax collections having equivalent action), paid according to the Agreement on an order of payment and transfer of the export customs duties (other duties, the taxes and tax collections having equivalent action) at export from territory of Byelorussia for limits of the customs territory of the Customs union of oil crude and separate commodity classes, developed from oil;

153 1 10 11200 01 0000 180 - meted special,

Antidumping and the countervailing duties paid in territory of the Russian Federation;

100 1 10 11110 01 0000 180 - the import customs duties (other duties, the taxes and tax collections having equivalent action), the Byelorussia paid in territory which are coming under to distribution in the budget of the Russian Federation;

100 1 10 11120 01 0000 180 - the import customs duties (other duties, the taxes and tax collections having equivalent action), the Republics Kazakhstans paid in territory which are coming under to distribution in the budget of the Russian Federation;

100 1 10 11130 01 0000 180 - the import customs duties (other duties, the taxes and tax collections having equivalent action), paid in territory of the Russian Federation, coming under to distribution in the budget of Byelorussia, which transfer it is suspended;

100 1 10 11140 01 0000 180 - the import customs duties (other duties, the taxes and tax collections having equivalent action), paid in territory of the Russian Federation, coming under to distribution in the Republic Kazakhstan budget, which transfer it is suspended;

100 1 10 11210 01 0000 180 - special, antidumping and the countervailing duties paid in territory of Byelorussia, coming under to distribution in the budget of the Russian Federation;

100 1 10 11220 01 0000 180 - special, antidumping and the countervailing duties paid in territory of Republic Kazakhstan, coming under to distribution in the budget of the Russian Federation.

Thirdly, legal regulation of an order of collection of the customs duties is carried out mainly on nadnatsionalnom level that is connected with Customs union activity. At the same time the customs legislation provides possibility of acceptance of standard legal acts concerning customs-tariff regulation at level of member states of the Customs union.

Among Customs union certificates first of all it is necessary to allocate the Customs code of the Customs union which is the basic source of legal regulation of the customs duties. The given certificate which has marked a new stage of customs regulation on the post-Soviet territory, has been accepted as the appendix to the Contract on the Customs code of the Customs union, accepted by the Decision of Interstate Council EvrAzEs at level of heads of the states from 27.11.2009 № 17 [50]. TK the HARDWARE consists of two parts - the General and Special, including 8 sections which, in turn, include 50 heads. In the General part basic concepts of customs regulation contain, the rights and duties of participants customs and tamozhennotarifnyh legal relations, structure and kinds of customs payments, the basic and facultative elements of customs payments, a procedure of the customs control etc. are fixed The special part contains rules of realisation of customs operations before customs declaration giving, at application of customs procedures and concerning separate kinds of the goods, and also transitive positions.

According to item 1 of item 3 TK the HARDWARE the customs legislation of the Customs union consists from:

1) TK THE HARDWARE;

2) the international treaties of member states of the Customs union regulating customs legal relations in the customs union;

3) decisions of the Commission of the customs union, regulating customs legal relations in the Customs union, accepted according to the present Code and international treaties of member states of the Customs union.

In separate group of sources of customs-tariff regulation it is necessary to allocate the international treaties fixing a legal status of the Customs union among which it is possible to name:

- The agreement from January, 6th, 1995 «About the Customs union» [51];

- The agreement from January, 20th, 1995 «About the Customs union» [52 [53] [54];

- The contract from February, 26th, 1999 «About the Customs union and Uniform

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Economic space »;

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- And also a number of other agreements.

One more important source of customs-tariff regulation are the Uniform custom duties of the Customs union accepted as the appendix to the Decision of Council of the Euroasian economic commission from 16.07.2012 № 54 [55].

Among other international agreements of the Customs union regulating customs-tariff relations it is possible to allocate:

- The agreement from 25.01.2008"On uniform customs-tariff regulation» [56 [57];

- The agreement from 25.01.2008"About the export customs duties in

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The relation of the third countries »;

- The agreement from 25.01.2008"About application of special protective, antidumping and compensatory measures in relation to the third

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To the countries »;

- The agreement from 25.01.2008"About definition of customs cost of the goods moved through customs border of the Customs union» [58 [59];

- The agreement from 12.12.2008"About conditions and the mechanism of application of tariff quotas» [60];

- The agreement from 12.12.2008"About rules of definition of an origin of the goods from the developing and least developed countries» [61];

- Etc.

It is possible to carry to interstate sources of legal regulation of customs-tariff relations:

- The federal act from 29.11.2010 № 311-FZ «On customs regulation in the Russian Federation» [62];

- The federal act from 8.12.2003 № 164-FZ «About bases of state regulation of the foreign trade activity» [63];

- The law of the Russian Federation from 21.05.1993 № 5003-1 «About custom duties» [64]; - other certificates.

Let's notice, that the mixed character of legal regulation leaves the mark and on features of administration of the customs duties. Besides, in the conditions of functioning of the Customs union the customs duties have one more function - function of the tool of interstate integration.

Fourthly, one of conditions of functioning of the Customs union is presence of the redistributive mechanism which provides distribution of the customs duties between budgets of the countries-participants of the HARDWARE according to the reserved specifications [65].

Fifthly, now at the customs duties two chief managers of incomes: Federal customs service (a code of the chief manager of incomes - 153) and Federal exchequer (a code of the chief manager of incomes - 100). To the introduction of the Russian Federation into the Customs union of function of the chief manager of the incomes received in the form of customs, of the duty carried out only one body - FTS Russia.

Investment of Federal exchequer with functions of the chief manager is caused by presence specified above the redistributive mechanism. It is not engaged in direct gathering of the customs duties (it concerns field of activity FTS), the basic function of exchequer as chief manager of incomes consists in the account and transfer of the customs duties which are coming under to transfer in the budget of Belarus and Kazakhstan, and also the account and transfer of the customs duties paid on territory of Byelorussia and Republic Kazakhstan and coming under to distribution in the budget of the Russian Federation. Also the exchequer carries out the control over completeness and timeliness of transfer of the customs duties which are coming under to redistribution in the budget of the Russian Federation.

The federal customs service on the basis of Position item 1 about the given body approved by the Governmental order of the Russian Federation from 26.07.2006 № 459 [66], is the authorised federal enforcement authority which is carrying out according to the legislation of the Russian Federation functions on development of a state policy and standard legal regulation, the control and supervision in the field of customs business, and also function of the agent of exchange control, function on carrying out of the transport control in check points through frontier of the Russian Federation and the sanitary-quarantine, quarantine phytosanitary and veterinary control regarding carrying out of check of documents in check points specially equipped and intended for these purposes through frontier of the Russian Federation (specialised check points) and special functions on struggle against contraband, other crimes and administrative violations [67].

In a science there are also other definitions of customs body. For example, it is impossible to disagree with K.A.Bekjasheva and E.G.Moiseyev's definition in which opinion, customs bodies of the Russian Federation are special bodies of member states of the Customs union, authorised to be engaged in customs business [68]. As specifies B.N.Gabrichidze, the customs body is the enforcement authority being on the character law-enforcement, operating on behalf of state and allocated with imperious powers operating on behalf of the state, carrying out of the problem and function in sphere of customs business and in other areas of management connected with it by means of forms inherent in it and activity methods »[69].

Most full in a domestic science of the financial right the legal status of customs bodies of the Russian Federation as subjects of financial legal relations, perhaps, has been studied in O.J.Bakaevoj's works. According to the given scientist, the customs body represents the state body allocated with the special competence, carrying out control and supervision functions in

Areas of customs business and carrying out a problem of assistance to development

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Foreign trade.

O.S.Zhigalina who defines customs body adheres to the similar point of view as the enforcement authority authorised in the field of the customs has put and allocated with corresponding powers depending on problems and functions to it

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The inherent.

The analysis of positions customs and tax laws allows to allocate following basic powers of customs bodies:

- Powers on collection of customs payments (item 4 of item 6 TK the HARDWARE, item 4 of item 30 and item 1 of item 34 NK the Russian Federation);

- Powers on realisation of the tax control (item 3 of item 6 TK the HARDWARE and item 4 of item 30 NK the Russian Federation);

- Powers on acceptance of measures for maintenance of payment of customs payments and to a choice of a way of their maintenance (item 85 - 88 TK the HARDWARE);

- Powers on compulsory collecting of customs payments (item 6 item 4, item 91, 93 TK the HARDWARE, item 9 of item 47 NK the Russian Federation);

- Powers on impeachment for non-payment and untimely payment of customs payments (item 3 of item 7 TK the HARDWARE, item 23.8 KoAP the Russian Federation, item 3 of item 34 and item 4 of item 104 NK the Russian Federation);

- Powers on return of unduly paid or collected customs payments (item 89-90 TK the HARDWARE);

- Powers by definition of tax base for calculation of the customs duties, namely to decision-making on correctness of the customs cost declared by the customs applicant (item 111 TK the HARDWARE) [70 [71] [72].

Sixthly, the customs duties concern incomes of foreign trade activities. Representing itself as the subject of the external economic relations, the state can take the income:

1) as the public subject allocated with imperious powers on collection of obligatory payments (the customs duties, the external economic taxes, peni, penalties for infringement of the customs legislation);

2) as the private subject who is carrying out the activity on a level with other subjects of civil matters at sale of the goods, rendering of services, performance of works, and also at extraction of the income from other kinds of economic activities.

The customs duties are levied at realisation by the state of imperious powers on foreign trade activities regulation.

Seventhly, the customs duties according to the budgetary legislation concern not tax incomes though on the legal nature is anything to others as an indirect tax. Unlike other not tax incomes, receipts from the customs duties can be planned, that indirectly confirms their tax nature.

In detail it was a question of the given feature of legal regulation of the customs duties above, here only we will specify that recognising the customs duties not tax income the state sweeps aside one of budgetary law major principles according to which the basic profitable source state the budget are taxes. Undoubtedly, transfer of the customs duties from among tax payments in the category not tax had more likely political, rather than economic preconditions, meanwhile ignoring of legal nature of the customs duties gives rise to possibilities for abusings in sphere of administration of the external economic incomes of the state, that, in turn, can be reflected in process of execution of the budget negatively. Besides, as it has already been noted by us, the customs duties recognition not tax income brakes process of integration which occurs within the limits of the Customs union and Uniform economic space as, we will repeat once again, harmonisation of the financial legislation should include as well harmonisation of the budgetary, tax and currency legislation.

The V-eighth, the customs duties - the income of the federal budget, it does not come under to redistribution in subordinate budgets and budgets of off-budget funds. According to item 1 of item 51 BK the Russian Federation the customs duties and custom charges come under to transfer in the federal budget under the specification of 100 percent.

The V-ninth, the customs duties have mobile tariff rates. So, from the moment of the acceptance, i.e. since July, 16th, 2012 till December, 2013 in Uniform custom duties it was brought more than 50 amendments. Rates of the export customs duties are even more mobile - for example, rates of the customs duties on oil crude and the products developed from it are brought to the notice of the public at all by the normative act, and information Minekonomrazvitija of Russia. Similar mobility allows to react operatively to changing market conditions to keep an optimum level of the taxation of foreign trade activities.

The V-tenth, the customs duties assess only operations on moving of the goods through customs border, i.e. it has the limited object of the taxation. Unlike the tax to the added value, do not come under to taxation by the operation customs duties on transboundary moving of works, services and results of intellectual activity.

It is possible to say that level of a collecting of the customs duties is the indicator, allowing to judge a state of affairs in the foreign trade activity which is the most important direction of foreign trade activities.

It is necessary to understand, that foreign trade activities - difficult collective concept which includes:

- The foreign trade activity;

- Investment activity;

- Other activity in the field of the international exchange of the goods, services, the information and results of intellectual activity (the rights to them).

According to item 4 of item 2 of the Federal act about bases of state regulation of the foreign trade activity under the foreign trade activity it is necessary to understand activity on realisation of transactions in the field of foreign trade in the goods, services, the information and intellectual property.

Hence, the customs duties mention the limited part of the foreign trade activity connected only with foreign trade by the goods.

Besides, the customs duties - a source of the information on a condition of the foreign trade activity, i.e. are the tool serving

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To formation and functioning of system of straight lines and feedback. Thus, the customs duties in addition carry out information function. [73 [74]

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A source: Alferev Timur Pavlovich. FINANCIAL AND LEGAL REGULATION OF CUSTOMS TARIFF ACTIVITY AS A SOURCE OF THE FORMATION OF THE BUDGET OF THE RUSSIAN FEDERATION Thesis for the degree of candidate of legal sciences. Moscow 2014. 2014

More on topic § 2. The Customs duties as the budgetary income:

  1. clearing of payment of the customs duties concerning temporarily taken out Russian Courts of Admiralty as means of maintenance of realisation of functions of the customs duties
  2. § 2. Legal nature of the customs duties
  3. the export customs duties on petroleum.
  4. § 1. Obligatory elements of legal structure of the customs duties
  5. CHAPTER 2. REALIZATSIJAINVESTOROM CUSTOMS of the SHAREHOLDER With a view of MANAGEMENT of INVESTMENT RISK And INCOME RECEPTIONS
  6. § 1. Concept of custom duties and customs-tariff regulation
  7. principles of clearing of payment of the customs duties concerning temporarily taken out Russian Courts of Admiralty
  8. the Financially-legal nature of clearing of payment of the customs duties concerning temporarily taken out Russian Courts of Admiralty
  9. §1. «The actual addressee» income and the right of independent using and the order the received income
  10. Formation of financially-legal regulation of clearing of payment of the customs duties concerning the Russian Courts of Admiralty
  11. the Chapter IV. Legal structure of the customs duties
  12. § 2. Facultative elements of legal structure of the customs duties
  13. Clearing of payment of the customs duties at fulfilment of planned operations on current (average) repair and (or) to maintenance service of temporarily taken out Russian Courts of Admiralty
  14. §3. «The actual addressee» income and a duty of the foreign person to list the received income to other person
  15. Chapter 3. Problems of realisation of the right to clearing of payment of the customs duties concerning temporarily taken out Russian Courts of Admiralty
  16. Chapter 2. Conditions of realisation of the right to clearing of payment of the customs duties in the relation it is temporary vyvezennyhrossijskih the Courts of Admiralty
  17. §2. «The actual addressee» income and competence of the foreign person to dispose of the received income in interests of other person