Benefits for vat on social services
Semenihin V.V., head «Ekspertbyuro Semenikhina», Certified auditor Russian Finance Ministry, Corresponding Member of the International Academy MANEB
Article 149 of the Tax Code of the Russian Federation contains a large number of tax
preferences in terms of social services. At the same time, the ambiguity of the norms of
tax legislation, in terms of the use of benefits, does not always allow the taxpayer to apply
them correctly. Therefore, in this article, we will consider the procedure for applying a
preferential tax regime for social services in more detail.
Keywords: tax privilege, preferential treatment, social sphere, region.
Tax support for NGOs: monitoring and assessment of tax benefits
Grishchenko А. V., Chief Editor, certified auditor Russian Finance Ministry, Associate Professor of «Financial Management and Financial Law» MGUU Moscow Government
Zavorykin A. A., Tax policy and customs and tariff regulation Department, graduate student Financial University under the Government of the Russian Federation
For the national economy, the problem of granting tax benefits is multidimensional.
The main task is to assess the social and economic results of applying tax benefits, the
essence of which is the determination of the amount of tax expenditures of the budget,
their opposition to the received economic effect and, if necessary, a change in the tax
policy of the state. To date, the state does not have accurate information about how
organizations use financial resources released through the use of tax incentives and
whether they are used for the intended purpose.
Keywords: tax benefits, tax expenses, problem, monitoring, control.
Hospital and other social insurance benefits: рayment of additional days off for caring for disabled children
Avdeev V.V., Consultant for Taxes and Levies
The labor legislation for persons caring for disabled children provides additional guarantees in the form of additional paid days off. In this article, we will consider the procedure for providing and paying for these additional days, as well as a list of documents required for their provision.
Keywords: hospital, allowances, insurance, children, invalid, personal income tax, insurance premiums.
Institute of charity as an instrument for the development of civil society: foreign experience
Grishchenko Y.I., Ph. D., аssociate Professor of Corporate Finance and Corporate Governance Financial University under the Government of the Russian Federation
Charitable donations are one of the main sources of funding for many non-profit organizations. It would be wrong to assume that the creation of a modern civil society is simply a matter of financing. However, the culture of citizen activism, state policy and the principles of volunteerism provide the basis on which civil society relies.
Keywords: donors, funds, charity, USA, Germany, Great Britain.
The planning and funding of the procurement system in the state budget health care institutions (on the example of Moscow)
Shestemirov А. A., Candidate of Economic Sciences, docent, Director of Development MKR Llc.
Currently, more and more problems with financial planning of procurement of the state budget institution of health. Starting in 2017, all procurement of medicines and supplies should be centralized and implemented of manager of budgetary funds, which significantly reduces the maneuverability and efficiency of the system of financial planning in healthcare institutions. In addition, in the framework of the current
legislation on the procurement system of the state budgetary institution of health care has the right to purchase from a single supplier in the amount not exceeding 100 000 roubles at a time. Also, the financial organization procurement planning does not include the costs of provision of paid services to the population. This leads to violations of financial and budgetary legislation. To improve this process requires concerted action of the chief administrator of the budget and the budget of educational institutions and to changes in
Keywords: Budget institution of health, the main manager of budgetary funds, the procurement, the trading, the financial planning, income-generating activities, budget legislation.
NCO – foreign agents: analysis of practice of application
Migashkina E.S., PhD, associate Professor, Department of tax policy and customs tariff regulation Financial University of the Government of the Russian Federation
In this article the considered features of the organization of a new type-commercial organizations performing functions of a foreign agent. Undoubtedly, a new category of non-profit organizations is of interest to the scientific community from the perspective of their organization and legal regulation and practice of application of regulations. In the work of the systematic information in the formation of NGOs acting as foreign agents. The identified regulations and assesses the current practices of non-profit organizations as a position of receiving foreign funding and state control.
Keywords: non-commercial organization performing functions of a foreign agent, political activities, foreign funding, the registry, control.
Responsibility of organizations and their leaders: giving bribes, or how police officers carry out a plan
Kolbasov V.V., Lawyer
The limits of corruption in our country today are difficult to identify. They simply do not exist. And this despite the fact that such interrelated, but independent in this case the composition of crimes, as giving bribes and receiving it, are as latent as possible. Representatives of law enforcement bodies, as a rule, in such situations «kill two birds with one stone»: they receive a certain material benefit and disclose the crime. The consequences of such crimes are sometimes irreparable. We will talk about this in our article.
Keywords: responsibility, bribe, police, corruption, opposition.