Determination of tax object by tax on property based on the standards of accounting of non-profit organizations
Semenihin Vataliy, head «Ekspertbyuro Semenikhina», Certified auditor Russian Finance Ministry, Corresponding Member of the International Academy MANEB
In accordance with Russian tax legislation, the sale of goods (works, services), property, profit, income, expense or other circumstance having a value, quantity or physical characteristic, with the existence of which the legislation on taxes and fees links the occurrence of a duty on the taxpayer Payment of tax. How to determine the object of taxation for property tax organizations based on the accounting standards of non-profit organizations, you will learn from this article.
Keywords: property tax, object, NPO, accounting standard.
On tax policy of the Russian Federation for 2018–2019 in connection with the commercial and non-profitable sector of economics
Grishchenko А. V., сhief Editor, certified auditor Russian Finance Ministry, Associate Professor of «Financial Management and Financial Law», MGUU Moscow Government
At the present stage of the country’s economic development, the tax policy acts as the central link of the state’s financial policy. The tax policy is a complex of measures in the field of tax regulation, whose task is to establish the optimal level of tax burden, depending on the nature of the current economic tasks, both in the commercial and non-profit sector of the economy. The article analyzes the main directions of the tax policy of the Russian Federation for the planning period 2018–2019. Author’s comments on certain areas of the state tax policy, including those concerning the non-profit sector of the economy, are given.
Keywords: tax policy, tax system, tax burden, directions of improving the tax policy, NPO.
Social tax deduction for charity and donations
Sibiryakov N., auditor
If the taxpayer bears social expenses, then when determining his taxable base for personal income tax, he can use social deductions. In this article, let’s talk about one of the social types of deductions – a deduction for donations.
Keywords: personal income tax, tax deduction, charity, donations, physical person.
Specificity of identification of tax risks in the system of tax relations
Abramyan A.S., GUP (SUN) Mosvodostok, Head of Public Relations
In modern tax relations, the role of assessing and managing tax risks increases with the strengthening of tax control by the tax authorities. Moreover, in the context of applying the risk-oriented approach by tax authorities, when planning on-site tax inspections, the taxpayer has the opportunity to independently assess the risks of a field tax audit. Therefore, when assessing and managing tax risks, it is necessary to represent what includes tax risks, and also to understand their economic content.
Keywords: tax authority, tax risk, tax control, selection criteria, tax inspections.
Socially oriented non-profit organization as a contractor of public utility services
Grishchenko Y.I., Ph. D., аssociate Professor of Corporate Finance and Corporate Governance, Financial University under the Government of the Russian Federation
The Russian government has developed a number of laws aimed at support of socially oriented non-profit organisations implementing socially beneficial services. Non-profit organizations that are proven to be excellent partners of the state and providing certain social services, as a priority, have the right to apply for budget funding from all levels of the budget system of the Russian Federation.
Keywords: nonprofit organization, the registry, by the public utility services.
Audit of efficiency of budget spending
Nikolaeva Z.V., Chief accountant GBU «Zhilishchnik Solntsevo»
The article deals with methodological aspects of carrying out of audit of efficiency of use of budgetary funds. The author noted that the low efficiency of budget control is largely due to the unused potential of the organization the budget of the audit, the lack of interest from the regulatory agencies and their officials in the final results, the lack of measures of positive responsibility and proper motivation of all organs of the state to use budgetary control as a lever of solving problems of society and the state. We propose a rational approach to the organization of performance audit, which provides timely and quality information on the scan results given the expectations of the legislature.
Keywords: performance audit, budget, budget, audit technique, audit results, auditing standards.
Horticultural, gardening, and holiday noncommercial association of citizens – legal frameworks and their application in accordance with the norms of the legislation on partnerships, the owner of real estate
Kolbasov V.V., Lawyer
The partnership of property owners is a completely new form of non-commercial legal entities for the Russian legislation. About what you need to pay attention when bringing gardening, gardening and dacha non-profit association of citizens in line with the association of property owners, we will talk in our material.
Keywords: association of owners of real estate, non-commercial legal entities, horticultural, gardening, summer non-profit associations.