Educational organizations as budgetary institutions. Features of regulation and taxation
One of the forms of non-profit organizations are institutions that can be private and public (municipal). The latter, in turn, are divided by law into three types – state, budgetary and autonomous, with each type having its own peculiarities of regulation of activity and taxation.
On the specifics of regulation and taxation of educational organizations operating in the form of budgetary institutions, and will be discussed in this material.
Keywords: educational organization, NGO, budgetary institution, regulation, taxation.
Vat exemptions for disabled people
Avdeev V. V.,
Consultant for Taxes and Levies
One of the tools for social and legal protection of disabled people used by the state is the provision of this category of citizens with various types of tax benefits. There are also such benefits for the value-added tax. What are these benefits and what is the order of their application, we will consider in this article.
Keywords: VAT, benefits, invalids, tax code.
Features of conclusion of the labor contract with the religious organization and its change
head «Ekspertbyuro Semenikhina», Certified auditor Russian Finance Ministry, Corresponding Member of the International Academy MANEB
In the matter of concluding and changing an employment contract with a religious organization, the Labor Code of the Russian Federation establishes some interesting exceptions to the general rule. On the specifics provided by labor law in this case, we’ll talk in our article.
Keywords: Religious organization, labor contract, employee, form.
Tax offenses of NCOs: analysis of russian and foreign experience
Grishchenko Yu. I.,
Ph. D., associate professor financial management, Financial University under the Government of the Russian Federation
Tax evasion and tax offenses through the use of schemes involving non-profit organizations is a very serious problem for the economies of developed and developing countries. This article will analyze the activities of non-profit organizations belonging to the Organization for Economic Cooperation and Development for their participation in schemes of tax evasion.
Keywords: NCO, OECD, tax evasion, tax offenses.
Problems of efficiency of use of the property complex by non-profit organizations in the field of education (on the example of Moscow)
Shestemirov A. A.,
Candidate of Economic Sciences, docent of Moscow City Goverment University of Moscow Goverment
Currently, due to the systematic instability in the commodity market, sanctions and economic shocks, imperfection of tax and budget legislation, the state regularly faces a shortage of budgetary resources. Such a problem requires an active search for additional sources of revenue replenishment of the budget system of the Russian Federation. One such major source is property, which is subject to a constantly reformed tax system. A significant amount of the property complex was transferred to non – profit organizations-budgetary institutions that do not pay property taxes. In Moscow, after the reform of the enlargement of educational institutions, a large number of property does not function in full. This leads to understatement of potential revenues of the Moscow city budget. To improve the system of effective use of the property complex in the field of education in Moscow, changes are needed in the existing approach of the main Manager of budget funds to the use of this property, as well as a comprehensive audit and analysis of the effectiveness of the use of the property complex in the educational sphere of Moscow.
Keywords: Budget institution of education, the main manager of budgetary funds, property, tax efficiency, tax laws, budget legislation.
Social enterprise in the activities of non-profit organizations
Demidov A. V.,
Barskova I. N.,
Accountant of Samsung company
In the context of the development of civil society and the need to identify social problems of the population, more and more attention has been paid to non-profit organizations recently. In developed countries, non-profit organizations are important participants in socio-economic life, while in Russia the «third» sector is in the stage of formation. The article analyzes social entrepreneurship and NСOs as interrelated and mutually complementary subjects of economic relations.
Keywords: NСOs, state regulation, Third sector, social entrepreneurship.
Commission for legalization of the vat tax base: how to defend the interests of the organization, if summoned to the inspection?
Grishchenko А. V.,
Chief Editor, certified auditor Russian Finance Ministry Associate Professor of «Financial Management and Financial Law» MGUU Moscow Government
In 2017 cases of a call increased, in the notification procedure on the basis of subitem 4 of Art. 31 of the Tax Code of the Russian Federation, taxpayers to the tax authorities for giving explanations on the matters of financial and economic activity. The mass challenge of taxpayers is connected with the fact that there are checks of the counterparty chain through the system of automated VAT control throughout the country. Often, the tax authorities find counterparties of the third and fourth levels that have not fulfilled their tax obligations for VAT. As a result, organizations of the first level are offered to voluntarily clarify tax obligations. In the article we will give practical recommendations on protecting the interests of taxpayers.
Keywords: ASK, VAT, tax authorities, call, notification, deduction.