FEDERAL LAW on the FEDERAL BUDGET for 2001 (With the Amendments and Additions of March 24, August 8, October 17, 2001)
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FEDERAL LAW ON THE FEDERAL BUDGET FOR 2001 (with the Amendments and Additions of March 24, August 8, October 17, 2001) Adopted by the State Duma on December 14, 2000 Approved by the Federation Council on December 20, 2000 Article 1. The federal budget for 2001 shall be approved with expenditures in the amount of R 1,193,482.9 million and revenues in the amount of R 1,193,482.9 million, based on a projected gross domestic product of R 7.750 trillion and an inflation rate of 12.0 per cent (December 2001 compared to December 2000). Article 2. The Russian Federation government shall have the right to earmark the following to make payments to reduce the debt obligations of the Russian Federation: the balance of revenues from market transactions with government securities; income from the privatization of state property; the amount by which income exceeds expenditures on government reserves of precious metals and precious stones; credits from international financial organizations, the governments of foreign states, banks, and firms; a change in balances of funds on accounts used to record federal budget funds, taking into account the provisions of Articles 115 and 116 of this Federal Law, as well as income actually received in excess of the figures set forth in Article 1, and taking into account the provisions of Article 120 of this Federal Law. The release of precious metals and precious stones from the State Fund of Precious Metals and Precious Stones of the Russian Federation shall be carried out in 2001 in accordance with the established procedure in an amount up to R 20.31 billion. Article 3. The maximum amount of state credits granted by the Russian Federation in 2001 to foreign states (with the exception of member states of the Commonwealth of Independent States) shall be set at US$400.0 million. The Russian Federation government shall step up its efforts aimed at the repayment of credits granted within the country and those received from governments of foreign states, banks, and firms, and also at the repayment of credits granted previously by the former USSR and the Russian Federation to foreign states, and it shall increase financing for technical assistance projects to foreign countries under intergovernmental agreements that have been concluded and contracts that have been signed for the construction of thermal and hydroelectric power and nuclear power projects and metallurgical plants, and the development of oil, gas, and other minerals in India, Vietnam, Iran, Yugoslavia, China, and other countries. Article 4. The maximum amount of state credits granted by the Russian Federation in 2001 to member states of the Commonwealth of Independent States shall be set at R640.0 million, including up to R300.0 million to the Republic of Belarus. State credits to member states of the Commonwealth of Independent States under intergovernmental agreements shall be granted in 2001 on the condition that said states meet their obligations to make interest payments and payments against principal under credits previously granted. Article 5. The Russian Federation's maximum contributions in 2001 to the implementation of interstate agreements within the framework of the Commonwealth of Independent States shall be set at R 482,760,500. In 2001 contributions to the implementation of interstate agreements within the framework of the Commonwealth of Independent States shall be made in Russian rubles on the basis of the departmental classification of federal budget expenditures, following the procedure and under the conditions established by the Russian Federation government. Article 6. The Russian Federation's contribution to the budget of the Union State shall be set at R 1,526,381,800, of which R 1,256,471,800 shall be earmarked for the implementation of joint targeted programs, subprograms, projects, and measures. The contribution of funds to the budget of the Union State shall be carried out in accordance with the distribution of budget appropriations approved in accordance with the established procedure in the consolidated budget schedule for 2001. Operations involving the execution of the budget of the Union State with respect to allocations from the federal budget shall be carried out through Federal Treasury agencies. Article 7. The following shall be eliminated as of January 1, 2001: the Russian Federation Federal Road Fund; the Russian Federation Federal Ecology Fund; the Federal Fund for Reproduction of the Mineral-Raw Material Base; the Fund for the Management, Study, Conservation, and Reproduction of Aquatic Biological Resources; the Federal Fund of the Russian Federation Ministry for Taxes and Fees and the Russian Federation Federal Tax Police Service; the Federal Fund for the Restoration and Protection of Water Resource Facilities; the State Fund to Combat Crime; the Fund of Control and Auditing Agencies of the Russian Federation Ministry of Finance; the Lake Baikal Protection Fund; the Fund to Promote Military Reform. Article 8. Resources of the earmarked budget fund of the Russian Federation Atomic Energy Ministry shall be included in the federal budget for 2001. Article 9. Federal budget revenues generated in 2001 shall come from the following sources: the profit (income) tax on enterprises and organizations - at the rates established by the legislation of the Russian Federation; the personal income tax - in the amount of 1 per cent of revenues generated from this tax; the tax on gambling business - at the rates established by the legislation of the Russian Federation; the value-added tax on goods (work, services) produced (performed, provided) on the territory of the Russian Federation - in the amount of 100 per cent of revenues generated; the value-added tax on goods imported onto the territory of the Russian Federation - in the amount of 100 per cent of revenues generated; excise taxes on petroleum and stable gas condensate, natural gas, passenger cars, motorcycles, automotive gasoline, diesel fuel, oil for diesel and/or carburetor (injection) engines, crude ethyl alcohol made of all types of raw materials (with the exception of food-based raw materials), ethyl alcohol made of all types of raw materials (with the exception of food-based raw materials), and crude alcohol made of all types of raw materials (with the exception of foodbased raw materials) - in the amount of 100 per cent of revenues generated; excise taxes on crude ethyl alcohol made of food-based raw materials, ethyl alcohol made of food-based raw materials (with the exception of crude alcohol), alcohol for human consumption, vodka, liqueur and vodka products, solutions containing alcohol produced on the territory of the Russian Federation - in the amount of 50 per cent of revenues generated; excise taxes on goods imported onto the territory of the Russian Federation - in the amount of 100 per cent of revenues generated; licensing and registration fees - in accordance with the legislation of the Russian Federation; the tax on the purchase of foreign currency and payment documents denominated in foreign currency - on the basis of standards established by the legislation of the Russian Federation; the uniform tax collected in connection with the application of a simplified taxation, accounting, and reporting system for small business - at the rates established by the legislation of the Russian Federation; the uniform tax on imputed income for certain types of activities - on the basis of standards established by the legislation of the Russian Federation; the tax on securities transactions - in the amount of 100 per cent of revenues generated; payments for the use of mineral resources - on the basis of standards established by the legislation of the Russian Federation; contributions for reproduction of the mineral-raw material base - in accordance with the legislation of the Russian Federation; payments for the use of timber resources - on the basis of standards established by the legislation of the Russian Federation; the fee for the use of water resource facilities - on the basis of standards established by the legislation of the Russian Federation; the land tax and land rent for land in cities and towns and agricultural land - on the basis of standards established by Article 11 of this Federal Law; the fee for the right to use wildlife resources - on the basis of standards established by the legislation of the Russian Federation; the fee for emissions and discharges of hazardous substances within and in excess of the established standards, waste disposal, and other types of harmful environmental impacts - in the amount of 19 per cent of revenues generated; On payments for the pollution of the environment, see Letter of the Ministry of Taxes and Fees of the Russian Federation No. VT-6-21/833 of October 31, 2001 payments from the implementation of production-sharing agreements - in accordance with the legislation of the Russian Federation; customs duties, customs fees, and other customs payments established in accordance with the legislation of the Russian Federation, income from foreign economic activity, including income in foreign exchange - in the amount of 100 per cent of revenues generated; proceeds from the sale of property confiscated in accordance with the orders (decisions) of courts (judges) or in accordance with decisions of customs authorities of the Russian Federation, property seized in the course of operational investigative activities by federal executive government authorities, which are entitled to seize property in accordance with the