Contents of N3/2016
The tax rate of 0% for organizations engaged in social services for citizens
Semenihin V.V., Head «Ekspertbyuro Semenikhina», Certified Auditor Russian Finance Ministry, Corresponding Member of the International Academy MANEB
Organizations engaged in social services to citizens, with the January 1, 2015 received the right to apply 0 percent tax rate on corporate profits.
About that, in the performance of an organization called the conditions may apply a zero rate, and when it loses this right, and what the tax implications expect it in this case, and will be discussed in this article.
Tags: rate, the possibility of applying, social services, citizens criteria.
Change of legislation and taxation of income tax in 2016 year
Makalskaya M.L., Financial University under Government, of Russian Federation, Professor of the Department, «Audit and Control»
Nechaeva L.V., auditor of ZAO «Financial Control and Audit», the member of Mosñow Audit Chamber
The authors consider importance income tax in taxation system of Russia, income tax collection measures, tax deduction and change and increasing role of income tax in 2016 year.
Key words: income tax, taxication, change.
Social tax deduction for charity and donations
Ryzhkov K.,auditor, Expert
If the taxpayer bears the social costs when determining their taxable base for the tax on personal income, he can take advantage of social deductions.
In this article, let's talk about one of the kinds of social deductions – deductions for donations.
Keywords: charity, donation, tax deduction, conditions
The methodology of calculation of «survival period» in the practice of commercial organizations
Tatarov K.Y., Candidate of Economic Sciences, Chief Accountant «Group of companies « Descartes»
More than ten years ago, the phrase «survival period» appeared in the lexicon of Russians. Initially, this terminology used exclusively in matters of pensions. But over time, the term began to take place in other legal matters, namely, rental relations, social security and others. In practice NGOs to identify the problems of reliable calculation of the period of survival in the planning of statutory activities. The article provides a comparative analysis of calculation methods used, as well as provides a unique author's formula derived on the basis of their own experience.
Keywords: survival period, annuities, social security, pension insurance, the calculation algorithm.
Features of the conclusion and termination of an employment contract with a researcher
Avdeev VV, Consultant for Taxes and Levies
Since 2015 Labour Code of the Russian Federation has been supplemented by a chapter 52.1, the provisions of which have perfected the mechanism of regulation of employment of specialists in the field of science. In its submission, consider the provisions of Article 336.1 of the Labour Code of the Russian Federation, which shows the features of the conclusion and termination of an employment contract with a researcher.
Key words: labor contract, a scientist, especially the conclusion, the labor code
On the question of support for socially oriented non-profit organizations
Grishchenko J. I., Ph. D., assistant professor of financial management, Financial University under the Government of the Russian Federation
One of the priorities of the Concept of Long-Term Socio-Economic Development of the Russian Federation for the period up to 2020 approved by the Federal Government on November 17, 2008 ¹ 1662-p, is the development of civil society institutions. The article deals with a regulatory framework of functioning of socially oriented non-profit organizations, sources and measures of state support of these organizations.
Keywords: socially oriented non-profit organization, financial support, property support, contests, grants
Tax risks arising from public organizations of disabled persons using tax benefits on VAT
Grishchenko À.V., Chief Editor, certified auditor Russian Finance Ministry
One of the tools of social and legal protection of disabled people employed by the state, serves to provide tax benefits for the disabled value-added tax. On the order of the specifics of the use of tax incentives, tax risks of non-governmental organizations of persons with disabilities will be discussed in this article.
Keywords: people with disabilities, public organizations, non-profit organizations, tax relief, tax risks
Public procurement of educational organizations
Kolbasov V.V., Lawyer
The vast majority of the educational institutions of the Russian Federation established in the form of treasury, budget and autonomous institutions. For information on how public procurement carried out by educational institutions, we will consider the example of the budget of educational institutions.
Keywords: educational organizations, government procurement, price, features