Tax implications of the corporate charity: problems and possible solutions
Smirnova E. E., Senior Lecturer of Chair «Taxes and Taxation», Financial University under the Government of the Russian Federation
The article is dedicated to tax aspect of corporate charity. Issues of implication of charity on corporate taxation, experience of tax relief measures abroad are considered, and the possible means of tax stimulation for companies with charitable activities are suggested.
Keywords: charity, profit tax, value added tax, tax relief, social responsibility of business.
Reporting of non-profit organizations in accordance with Russian accounting standards and international financial reporting standards
Prodanova N. A., Doctor of Economic Sciences, Professor of the State Financial Control, Accounting and Auditing REU them. G. V. Plekhanov,
Ustyugova I. V., a Student of 2nd year Master REU them. GV Plekhanov
Special aspects of structure and order of formation of reporting indices of noncommercial organizations are defined in the article. Comparative analysis of reporting forms of non-commercial organizations is given in compliance with Russian standards and International financial reporting standards.
Keywords: non-profit organization, the financial statements, the international standards of accounting, the Russian standards.
Form SZV-K in 2016 – the second round of stories
Tatarov K.Yu, Candidate of Economic Sciences, Chief Accountant «Group of companies «Descartes»
During the implementation of the second pension reform revealed a lack of information on the length of service of some groups of Russians. Pension Fund was restored form SZV-K, whereby length of service prior to 2002 be transferred to his personal account. Today's accountants began to receive notifications from FIUs of the submission of this form. The article describes the features of the application form SZV-K in 2016, restored to the rules of its filling, and review some complex cases of submission of such information.
Keywords: pension reform, form SZV-K, the pension fund, seniority pensions.
Improving the system of calculation of incentive payments to educational institutions
Oparina S.I., Ph. D., Associate Professor, Deputy Head Department of Financial Management of the Moscow City Government University of Management
Incentive payments are determined on the basis of performance criteria teachers. These criteria play an important role in the amount of remuneration for teaching staff selection criteria is very important. The existing system is currently developed criteria GBOU is not objective and comprehensible to them. In this paper we propose a specific calculation criteria for calculation of incentive payments.
Keywords: primary document, electronic document management, error correction.
Financial instruments: features and limitations of the use of non-profit organizations
Grishchenko J.I., Ph. D., Assistant Professor of Financial Management, Financial University under the Government of the Russian Federation
Non-profit organizations can use financial instruments as an entrepreneurial activity, to achieve the statutory goals, as well as for the conservation of target and non-target funds. Available funds can be placed in stocks, bonds, notes, certificates of deposit and other financial instruments. However, there are limitations to investment profit organizations due to the Russian legislation. In addition, to minimize the tax risk, nonprofit organizations from committing the above operations, it is necessary to prove the use of funds.
Keywords: financial instruments, non-profit organizations, financial asset, financial liability, securities.
Non-profit organizations in the field of archives: the legal aspect of the activity
Tarasova M. V., PhD in sociology, a Senior Researcher, Department of Economic and Technological Support of Archives Management, the All-Russian Scientific and Research Institute of Archives and Records Management, Moscow
The article contains basic directions for the work of modern archival institutions in the field of documents preservation, their registration, acquisition of archival documents, organization of their use. It also describes the tasks to be fulfilled by archives as additional activities: administration, accounting, personnel management, archives economy.
Keywords: archival institution, archives storage, archival use, administration, archives economy.
Trends in the development of tax policy in respect of the non-profit sector
Grishchenko A. V., Chief Editor, Certified Auditor Russian Finance Ministry, Ph. D., Associate Professor, Department of Financial Management, Moscow Metropolitan Governance University
The main priority of the modern state tax policy is the creation of efficient and stable tax system, ensuring fiscal sustainability in the medium and long term. As a consequence it is assumed that in future all changes are possible only in connection with the requirements of the modern economy, the new government's economic policy priorities, including the need to stimulate the development of the social sphere, new industries, investment activity and improve the quality of tax administration.
Keywords: tax policy, tax administration, tax rates, taxpayers, government, NPO.