Культура - это капитал страны



Бессмысленно затянувшиеся препирательства по поводу создающегося Фонда культурного капитала служат примером противоречий между культурой как приоритетным направлением государственной политики и культурой как проявлением духа народа, которая должна как можно меньше зависеть от государственного политического регулирования. Эти противоречия вполне конкретно проявляются в предусмотренном финансировании фонда главным образом из бюджетных средств, которые по возможности должна была бы распределять общественность, без непосредственного вмешательства правительственных чиновников.

Энтузиасты создающегося фонда всегда ссылаются на опыт Эстонии, там это противоречие было устранено еще в 1994 году, когда подобный фонд начал действовать и действует вот уже три года, причем сверх ожиданий удачно. Решение было весьма простым: конкретная сумма была выделена из государственного бюджета и передана фонду - самостоятельному юридическому лицу - для создания основного капитала, а конкретный годовой процент от акцизного налога на алкоголь и табак, согласно закону, перечислялся для пополнения фонда.

Принятый Саэймом в первом чтении законопроект о Фонде культурного капитала, подобно эстонскому закону, предусматривает, что часть средств фонда, которая будет выделена из государственного бюджета, составят, во-первых, отчисления от пошлин и налогов за организацию лотерей и азартных игр, во-вторых - от акцизного налога на табачные изделия и алкогольные напитки.

Доходы от азартных игр и лотерей с 1995 года перечисляются в специальный бюджет Министерства культуры, но лишь небольшая часть их используется на финансирование культурных проектов, львиная же доля расходуется на содержание инфраструктуры. В будущем году эти средства, сумма которых обещает быть от 0,8 до 1,2 млн. латов, планируется направить в Фонд культурного капитала. Однако для отчисления части акцизного налога надо изменить закон об акцизном налоге, что и является первым и самым большим препятствием, с которым сталкивается прекрасная идея. Против такого изменения категорически возражает Министерство финансов.

Возражения носят двоякий характер. Во-первых, если можно так выразиться, "философский" - министерство возражает против разделения общей налоговой массы государства на мелкие цели. Во-вторых, назовем его "прагматический" - бюджет будущего года, в который включен и акцизный налог, уже утвержден правительством, и перерассчитать его в пользу культурного капитала означало бы отобрать определенную сумму (примерно два миллиона) у других областей, спровоцировав тем самым новую лавину требований на нужды социальной и кое-каких других отраслей, каждой из которых, разумеется, денег всегда не хватает.

В дополнение к этому министерство имеет возражения против предоставляемой фонду законопроектом возможности вести предпринимательскую деятельность и вкладывать средства в приобретение акций и ценных бумаг, умножая тем самым основной капитал. Эстонцы это делают довольно успешно, тогда как инстинкт все делить и контролировать заставляет латвийских чиновников рисовать картины кошмаров с потерянными в результате биржевых спекуляций деньгами налогоплательщиков. Руководители министерства указывают на существующие особые фонды в министерствах благосостояния, сообщений, образования и науки, бюджетные спецсредства которых успешно распределяются под жестким надзором тех, кто выделяет эти финансы. Они говорят, что даже если будет такой культурный капитал, деньги на культуру, как и раньше, должны распределяться из специального бюджета Министерства культуры.

Сейчас замысел ФКК находится в реальной опасности деградации именно по причине оставления фонда в статусе еще одного обреченного на надзор правительственных чиновников механизма. Это произойдет, если из законопроекта будут изъяты отчисления в фонд от акцизного налога; ежегодные выделения средств из бюджета смогут частично удовлетворить запросы на конкретные проекты, но создавать с их помощью накопления не удастся.

Упомянутые "философские" возражения делящих деньги не выглядят убедительными, а иррациональный страх перед гипотетическими жуликами или невеждами, которые могут растранжирить "деньги всех налогоплательщиков", явно преувеличен. Во-первых, не совсем корректно называть налог на алкоголь и табак деньгами "всех" налогоплательщиков. Во-вторых, и это самое существенное, - времена банковских жуликов вроде бы пережиты, независимый аудит обязателен для любой хозяйственной структуры, предусмотренные в фонде семь отраслевых советов неизбежно обеспечат конкуренцию при распределении средств и ревнивый надзор друг за другом, к тому же кроме закона требуется принять устав и положения, в которых можно предусмотреть механизм строгого контроля за расходованием средств.

Ссылки на культуру государства как на "мелкую цель", на которую не стоит раздроблять налоги, пусть остаются на политической совести министра финансов. Решение о том, быть ли этому фонду, и быть ли ему независимым и работоспособным - в первую очередь именно политическое, а не экономическое.

Компромиссом между опасным для утвержденного правительством бюджета немедленным перерасчетом акцизного налога и смертельным для создающегося фонда полным отказом от акцизного налога как источника финансирования могло бы стать принятие закона о Фонде культурного капитала в его нынешнем варианте, с сохранением предусмотренных ему отчислений от акцизного налога, однако в особых правилах перехода указать, что эти отчисления не относятся к будущему году. Но можно было бы четко определить акцизный процент, который будет ему отчисляться начиная с 1999 года. В таком варианте фонд мог бы приступить к работе, в будущем году распределять выделенные бюджетные средства, создать и укрепить структуры управления, которые еще через год могли бы приняться за серьезное наращивание основного капитала.

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