Contents of N6/2016
Regulation on the accounting policy for 2017: methodological part of the accounting policy non-profit organization
Semenihin V.V., head «Ekspertbyuro Semenikhina», Certified auditor Russian Finance Ministry, Corresponding Member of the International Academy MANEB
Non-profit organizations are required to have its accounting policy for accounting purposes. As a non-profit organization as a general rule recognized as tax payer, then it must be its own tax policy. In this article we will talk about the methodology of accounting policy non-profit organization.
Keywords: Non-profit organizations, NGOs, accounting policy, tax policy, drawing up rules, methodology.
Monitoring and evaluation of tax incentives
Grishchenko А. V., Chief Editor, certified auditor Russian Finance Ministry
For the national economy the problem of tax incentives multidimensional. The main task is to assess the social and economic results of the application of tax incentives, the essence of which – the definition of the scope of the tax expenditure budget, their opposition receive economic effect, and if necessary – a change in the tax policy of the state. To date, the state has no precise information on how non-profit organizations use the financial resources released by the application of tax exemptions and whether they are used for their intended purpose.
Keywords: tax incentives, tax expenditures, the problem, monitoring, control.
The preferential right to remain at work while reducing the number of workers or staff
Avdeev V.V., Consultant for Taxes and Levies
When downsizing or state employees, the employer need to observe the pre-emptive right of individuals to remain in the workplace. Please note that this is not the employer's right and his duty. Criteria for determining the pre-emptive rights and we consider in this article.
Keywords: downsizing, employees of state-emptive right, employer, employee.
Organization of internal control in budget organizations
Migashkina E. S. candidate of economic Sciences, associate Professor of the Department of taxes and taxation of the Financial University under the Government of the Russian Federation
Semina E. A., Deputy head, Moscow city Department of natural territories
The need to study the organization of internal control in budget institutions arose in connection with the lack of methodological support, which led to the fact that each institution is forced to independently determine the procedure of internal control often replacing it by the control and audit activi-STU. The article considers various models of construction of the system of internal control, provides a brief description of each of them, views are the advantages and disadvantages, and also assesses the efficiency of si-TEM of management and organization, in the framework of strategic objectives and in the solution of tactical problems of a particular object. The stages of organization and implementation of the economic subject for creation of service of internal control and the organizational – economic principles of division of internal control in budgetary institutions.
Keywords: budget organization, internal control, service provision, regulation, control system.
Crowdfunding in russia and abroad
Grishchenko J. I., Ph. D., assistant professor of financial management Financial University under the Government of the Russian Federation
Crowdfunding – a collective cooperation of people who voluntarily pool their money and other resources together, usually via the Internet, to support the efforts of other people or organizations.
Keywords: Crowdfunding, donation, donor, a non-profit organization.
Noncommercial gardering partnership in the economic, social and environmental life of the region
Tatarov K. Y., Candidate of Economic Sciences, Chief Accountant Ltd. «Group» Descartes' companies
SNT today are one of the most common forms of non-profit organizations. In the course of its business activities, SNT essential affect the economic, social and political situation in the region. The article gives a detailed analysis of this influence are disclosed more essential factors of this phenomenon.
Keywords: SNT, giving, collective gardening, the economic factor, a social phenomenon, the environmental factor.
Reduce fine in the court for infringement of the insurance premiums
Chigrakova N. M., Accountant Company «Terrafinans»
Federal law from 28/06/2014 № 188-FZ «On Amendments to Certain Legislative Acts of the Russian Federation on obligatory social insurance» (hereinafter – the Federal Law № 188-FZ) amended the Federal Law of 24.07.2009 № 212-FZ «On the insurance premiums to the Pension Fund of the Russian Federation, the social insurance Fund of the Russian Federation, the Federal compulsory medical insurance Fund» (hereinafter – the Federal law № 212-FZ), in consequence of which in the bodies of control over the payment of insurance premiums is not possible to take into account mitigating liability circumstances when sentencing for violations of insurance premiums legislation.
Keywords: insurance premiums, fines, court, arbitration.