Contents of N6/2015
Endowment nonprofit organization – corporate income tax, vat and personal income tax
Semenihin V.V., Head «Ekspertbyuro Semenikhina», Certified Auditor of the Russian Finance Ministry, Corresponding Member of the International Academy MANEB
As practice shows, one of the most complex areas of accounting in the non-profit organization is the account of the operations connected with the formation, dissolution and replenishment of the endowment. This article will talk about the features of the tax target capital-profit organizations.
Keywords: target capital, corporate income tax, value added tax, the tax on personal income.
Expenses for the formation of reserves for future expenses allocated for the purpose of ensuring the social protection of disabled persons, in tax accounting
Sibiryakov N. V., Auditor
Russian tax legislation provides for the ability to create a variety of provisions. In addition to the allowance for doubtful accounts, for warranty repairs, reserve for repairs of fixed assets and other reserves, organizations can create a reserve for future expenses allocated for the purpose of ensuring the social protection of the disabled. For information on how to take into account the costs of formation called the reserve for tax purposes, will be discussed in the article.
Keywords: costs, social security, tax accounting, disabled.
On some issues of tax law in respect 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 market conditions non-profit organizations can not effectively perform its tasks only by attracting free resources. Use of additional funds received by nonprofit organizations other activities income (sale of their services for a fee, participation in other organizations, resource allocation in credit institutions), allowing them to accelerate the achievement of their goals. Problems of taxation other activities income – one of the most difficult in the practice of non-profit organizations.
Keywords: taxation, financial resources, non-profit organizations, tax benefits.
Submission of information on the insurance experience
Avdeev V.V., Expert Appraiser
As is known, the determination of the citizen's right to retire to consider its insurance experience. In order to correct calculation and verification of insurance the insurer is obliged to provide timely and complete submission to the Pension Fund of the Russian Federation information on the insurance period of the insured person. This is what will be discussed in the article.
Keywords: Guardian Insurance, the insured person, the background of the Russian Federation Pension, the pension rights of a citizen.
Features of capital structure management non-profit organizations
Borisova O.V., Candidate of Economics, Сhair of Financial Management, Associate Professor Financial University under the Government of the Russian Federation
The article reveals the notion of capital, its structure is analyzed on the example of non-profit organizations. As a result of research the author draws a conclusion about the limited application of modern methods of evaluation of capital structure due to the nature of organizations. The results of the study suggests a methodology for capital structure management of the NCBs, taking into account the specifics of their activity.
Keywords: capital, capital structure, non-profit organization, capital management.
On procurement of goods, works and services for state and municipal needs at socially-oriented non-profit organizations
Grishchenko J. I., Auditor LLC «Terra Finance», Ph. D., Assistant Professor of Financial Management, Financial University under the Government of the Russian Federation
The article describes the features and requirements for the conclusion of contracts for state and municipal needs of socially oriented non-profit organizations. Revealed the procedure for application of normative-legislative tion for participants of public procurement.
Keywords: socially oriented non-profit organization, contract, procurement, customers.
Social movements and alignment with the ngo
Kolbasov V.V., Lawyer
Public movement is composed of members and not having membership of a mass public associations pursuing social, political and other, socially useful goals supported by the participants of this movement. Social movements have only founders and participants, but are not members. This distinguishes these types of social organizations, such as political parties, which are founders and members, but do not have members. This you will learn from our material.
Keywords: social movement, social organizations, political parties, civil law.