Contents of N4/2015
Tax control of non-profit organizations
Grishchenko A.V., Chief Editor, Certified Auditor of the Russian Finance Ministry, Ph. D., Associate Professor, Department of Financial Management Moscow Metropolitan Governance University
In the current economic conditions, tax control NPO activities is mostly fiscal in nature. In the future, tax control should embody not only the control function of finance, but also distribution, stimulating, social. These processes are evident at the initial stage of the Russian tax system that dominated the subsequent tax control, which was also characteristic of the financial control as a whole. The emphasis in the tax inspection has been made to identify the violations and bring the perpetrators to justice, reparation for the damage to the state; They acted very heavy penalties for tax offenses.
Keywords: tax audit, control, a desk, on-site inspection, a nonprofit organization.
Problems of calculation and payment of value added tax to non-profit organizations
Krishtaleva T. I., certified auditor, Ph. D., professor of department «Accounting for Financial Credit and Non-profit Organizations», Financial University under the Government of the Russian Federation
In Chapter 21 of the Tax Code, dedicated to value-added tax, it is said that taxpayers in general are any organizations, including nonprofit. And since in 2015. Russian Federal Tax Service starts more closely monitor the correctness of the calculation and payment of VAT organizations, the article discusses the existing rules related to the calculation and deduction of VAT, commented innovations, showing the order of reflection of value added tax in accounting.
Keywords: objects of taxation, operations which are not subject to VAT, the separate account, the tax base, the accounts of accounting, declaration.
Advanced example of filling a piece of disability and fill its extension
Semenihin V.М., Head «Ekspertbyuro Semenikhina», Certified Auditor of the Russian Finance Ministry, Corresponding Member of the International Academy MANEBMisfiled piece of disability is one of the reasons for the refusal Social Insurance Fund of the Russian Federation to reimburse the employer the amount spent on the payment of the insured benefits for temporary disability, which follows from the legislation of the Russian Federation. Therefore, in this article we consider the example of the procedure for filling the said sheet.
Keywords: sick leave, filling, renewal procedure, particularly.
Problem diagnosis of non-profit organization
Chebotari Y.M., Candidate of Economic Sciences, Professor, Professor of the Department of Financial Management, the Moscow City Government University of Management of Moscow
The article explores the State-of-the-art methodology and methods for evaluating the performance of non-profit organisations (NPOs). For the practical application of the author's technique of problematic N'KO Diagnostics in order to determine the effectiveness of non-profit organizations in modern conditions. The proposed method includes determining the goal, objectives, criteria, conceptual framework, and tools for problem diagnosis of non-profit organizations. Based on the analysis of the problems identified in the NRA, and possible mechanisms for the resolution of these problems. Structure of the final report on the problem of diagnostics of non-profit organizations.
Keywords: non-profit organization, goals, objectives, problem diagnosis, performance criteria, indicators, activities.
Tax incentive tools of charity
Grishchenko J. I., Ph. D., Assistant Professor, Department of Financial Management, Financial University under the Government of the Russian Federation
Grishchenko A. V., Chief Editor, Certified Auditor Russian Finance Ministry, Ph. D., Associate Professor, Department of Financial Management, Moscow Metropolitan Governance University
Charitable activities of non-profit organizations, businesses and individuals, as well as volunteer activity of citizens are important factors of social development in areas such as education, science, culture, art, health, environmental protection and many others. At the present stage of development of Russian tax legislation supports the development of financial support charitable organizations by providing tax incentives to individuals and legal entities.
Keywords: non-profit organizations, financial support, charity, charities, tax breaks, preferential treatment.
Funds as non-profit organizations: concept, structure, regulation
The classic varieties Fund as the legal form of a non-profit organization, it should be recognized charitable foundation (Article 7 of the Federal Law of 11 August 1995 № 135-FZ «On charity and charitable organizations» (hereinafter – the Law № 135-FZ)) and public Fund (Article 10 of the Federal Law of 19 May 1995 № 82-FZ «On Public Associations» (hereinafter – the Law № 82-FZ)). From this article you will learn about the legal status of such an organizational form, as the funds, taking into account the recent changes in legislation.
Keywords: funds, public, charities, charter, founders law.