Each of the ministries of the Russian Federation is a complex system that performs strictly defined functions, endowed with specific powers and rights. Something here will be unifying, something - to qualitatively distinguish between such institutions. Let us consider in more detail in the article Ministry of Finance. This is the main topic. We will determine his powers and rights, we will touch upon the functions of the Minister of Finance, consider the legal acts that this state institution adopts.
Definition
What is it? The Ministry of Finance of the Russian Federation (according to the current legislation) is an executive federal government body that implements the functions of developing policy, legal, regulatory regulation in the areas of tax, budget, banking, insurance, and foreign exchange policies. And also in the areas of:
- public debt;
- accounting and reporting activities;
- audit;
- customs payments;
- destination customs value of vehicles, goods;
- processing and circulation of precious stones and metals;
- investing finance for the funded part of pension payments to citizens;
- production and subsequent turnover of secure printing products;
- organization and conduct of various lotteries;
- counteracting the legalization of profits derived from crime;
- financial security of civil service;
- countering the financing of terrorism.
Coordination and control
The Russian Ministry of Finance is a government agency that coordinates and supervises the work of the following federal institutions:
- Tax service.
- Financial and budget supervision service.
- Insurance Supervision Service.
- Treasury Department.
- Financial Monitoring Service.
- Customs service (control over the implementation of a number of regulatory and legal acts on the following issues: collection and calculation of customs duties, determination of the customs value of both goods and transport).
Interaction
It is important to note that the Ministry of Finance of the Russian Federation carries out its work in collaboration with other executive authorities of the federal level, executive authorities of the constituent entities of the Russian Federation, local government, forms of public associations and other organizations.
Leadership in Activities
The Russian Ministry of Finance is a government agency that is guided in its daily work by the following:
- Constitution of the Russian Federation.
- Constitutional federal laws.
- Federal laws.
- Acts of the President of the Russian Federation.
- Decisions of the Russian Government.
- International treaties of the Russian Federation.
- Regulations on the Ministry of Finance of the Russian Federation.
Powers of the Ministry of Finance
Let's move closer to the activities of the domestic Ministry of Finance. It embodies the following powers:
- Submits for consideration of the Government draft regulatory and legal acts, federal laws and other bills that require a decision of the Government of the Russian Federation. These are questions on the areas of competence of the Ministry, the areas of competence of its subordinate services, draft work plan and forecast summaries of its activities.
- On the basis of and within the framework of the implementation of the Constitution of the Russian Federation, federal laws, acts of the President and the Government of the Russian Federation, the Ministry of Finance independently adopts a number of regulatory acts.
Acts adopted by the Ministry
What applies to these regulations? The following stand out here:
- The procedure for the formation of various reports on the implementation of the budget of the Russian Federation, the budgets of several state extra-budgetary funds, the treasury of the budget system of the country, as well as the consolidated budget of the state.
- The procedure for maintaining the budget summary list of the budget of the Russian Federation.
- The procedure for using the budget classification of the Russian Federation.
- Settlement form for taxes and tax returns, the procedure for filling out these documents.
- The form of an incoming customs order (on the basis of this paper, customs duties are paid, as well as taxes are deducted by individuals when they move any goods for family, personal, household and other needs not related to entrepreneurial activity).
- The form of the act on the results of the joint reconciliation of the expenditure of the payer's financial resources that were deposited to the account of the customs authority.
- Acts that determine the cases when the deduction of customs payments is provided by the insurance contract.
- Acts that establish the longest term of one bank guarantee and the largest amount of all bank guarantees acting simultaneously, which are issued by one bank for the purpose of acceptance by customs organizations of these guarantees for payment of customs payments.
- The procedure, as well as the conditions for the inclusion of insurance institutions in the state register of insurance organizations, whose contracts may be adopted to ensure customs payments.
- Form of requirement for payment of deductions to customs authorities.
- The decision form in the indisputable manner of collecting customs payments from the funds available on the payer's accounts in banking organizations.
- The procedure for controlling the customs value of both goods and transport (together with another Ministry of Economic Development and Trade).
- The procedure for maintaining the state debt book of the Russian Federation and the transfer to the Ministry of Finance of the Russian Federation of data from both the state and municipal debt books of the Russian Federation.
Ministry Rights
All orders of the Ministry of Finance are given only within the framework of the rights granted to this state body. In order to exercise the above powers in its field of activity, the Ministry of Finance is vested with the following rights:
- To request and receive, upon request, in the established manner, the information necessary for the adoption of questions. falling within the competence of the ministry.
- To establish, according to the established procedure, the insignia of certain areas of activity, to reward them both employees of the Ministry of Finance, and employees under the authority of this institution of federal services, and other persons engaged in this field.
- In accordance with the established procedure, to engage in the study of issues and problems related to the field of activity of this ministry, scientists, scientific organizations and other specialists.
- Create advisory and coordination bodies (groups, councils, commissions, boards), including interagency.
- To establish, in accordance with the established procedure, mass media for the further publication of normative and legal acts in the area of direct activity of the ministry, official announcements and other communications, the topic of which is related to the field of activity of the Ministry of Finance and its subordinate services.
Minister of Finance
We talked about the activities of the financial ministry, its rights and powers. It will be important to learn about the work of the main person here.
The Ministry of Finance of the Russian Federation is headed by a minister appointed to this post and dismissed from it by order of the Russian President, on the proposal of the Prime Minister.
It is he who is personally responsible for the Orders of the Ministry of Finance of the Russian Federation, for the fulfillment of the powers vested in this state body, for the implementation of state policy in the field of activity of the Ministry of Finance.
The minister must have deputies who are appointed to their posts and dismissed by the Government of the Russian Federation. It also establishes the permissible number of deputies of the Minister of Finance.
Minister's Responsibilities
We now turn to the list of duties of the head of the Ministry of Finance of the Russian Federation, enshrined at the legislative level:
- Distribute their responsibilities among their deputies.
- To approve the regulations on structural divisions of the Ministry of Finance, as well as on territorial branches of federal services subordinate to the ministry.
- In the manner prescribed by law, appoint and dismiss employees of the Ministry.
- To solve (in full compliance with the legislation of the Russian Federation on public service) issues related to civil service in the Ministry of Finance.
- Approval of the structure, staffing of the Ministry (but only within the framework established by the Government of the Russian Federation), wage funds and the number of employees, cost estimates for its (fund) maintenance (but only within the limits of the allocations established for the year, which are allocated for the budget of the Ministry of Finance).
- Approval of annual work plans, as well as performance indicators for services subordinate to the Ministry and reports on their implementation.
- Submission to the Government of the Russian Federation, on the proposal of the heads of the federal services subordinate to the Ministry of Finance, of various draft provisions on these services, proposals on the permissible number of their staff, and wage funds for employees.
- Submission to the Russian Government for consideration of draft normative, legal acts and other documents listed in the subheading "Powers of the Ministry of Finance".
- Submission of instructions to the federal services subordinate to the Ministry of Finance, control over their implementation.
- Cancellation of decisions of federal services that are subordinate to the Ministry of Finance that contradict federal law (unless federal law introduces a different procedure for canceling such decisions).
- Appointment and dismissal on the proposal of the federal services subordinate to the Ministry, their deputy heads, and also the heads of territorial services.
- Representation in accordance with the established procedure of both employees of the Ministry and employees of departments subordinate to the Ministry of Finance for awarding honorary titles, as well as rewarding them with state awards.
- Issue of letters of the Ministry of Finance, publication of orders with a normative character. Issuing orders of a non-normative nature on operational and other current issues of a state body.
Regional ministries
The Ministry of Finance of the region is a subject executive authority vested with legislation and functions in a specific field of activity. Within its competence, it exercises coordination and control over the work of state authorities of a certain area, state extra-budgetary, territorial bodies, and local government structures.
What then is the ministry of finance of the region, republic, autonomous region? A government body with the same powers, but carrying out its activities within these entities.
Powers of regional ministries
The ministries of finance of the region have a wide range of powers in the following areas of the subject's life:
- Administrative and organizational.
- Public debt management.
- Budget accounting and reporting, financial control.
- Budget execution.
- Budget planning.
