Некоммерческие организации в России
Русская версия

Contents of N2/2016

all contents

Contents of ¹2' 2016

Formation of financial statements of non-profit organizations

Semenihin V.V., Head «Ekspertbyuro Semenikhina», Certified Auditor Russian Finance Ministry, Corresponding Member of the International Academy MANEB
One of the most critical periods in the activities of any organization is the preparation and submission to the tax authorities financial statements. Not an exception and nonprofit organizations that, like all the others, form their financial statements. And the formation of the financial statements of such firms has some special features, which we will cover in this article.
Keywords: financial statements, non-profit, chart of accounts, accounting.

The fulfillment of the principles of taxation within the framework of socially oriented non-profit organizations in the Russian Federation

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
Lipatova I.V., Candidate of Economic Sciences, Associate Professor of the Department of Taxes and Taxation of the Financial University under the Government of the Russian Federation The necessity of studying the development of principles of taxation has arisen in connection with the creation of socially oriented organizations and the formation of tax policy of the state in terms of socio-oriented market. The most important factor affecting the efficiency of taxation is to assess the implementation of the principles of taxation and the ability to make various decisions and take the responsibility for their implementation. It is determined that all the principles of functioning of modern economic processes should be directed to the formation of effective tax system for socialoriented business organizations and they should be applied differentially depending on the state of socio – economic policy.
Keywords: welfare state, tax, taxation, principles of taxation, kinds of organizations, methods of taxation, tax policy, tax system.

Features of the employment relationship: restrictions on labor activity in the sphere of education

Avdeev V.V., Consultant for Taxes and Levies
Work in the field of education – it is work that must be performed with a high sense of responsibility. Such workers should be not only competent, but also very responsible, honest, with an impeccable reputation. That is why labor legislation provides certain restrictions on labor activity in the field of education.
Keywords: labor relations, education, work, labor law, employer, employee.

Organization of financial services and the financial structure of the NPO

Chebotar' Y. M., Candidate Economic Sciences , Professor, Professor of Financial Management, the Moscow City Government University of Management in Moscow
The article deals with financial services organization and formation of the financial structure of nonprofit organizations. Discusses options for the NÐO financial services in market conditions, including linear functional and divisional management structure. Separately investigated features of the Organization of the work of the Finance Directorate in major NGOs. Reveals the mechanism of functioning of responsibility centers, services, centres of planning, controlling, cost centers of the NCB. Explores the goals, objectives, and the establishment of the financial structure of a non-profit organization.
Keywords: non-profit organization, financial service, financial structure, goals, objectives, responsibility centers, centers of financial accounting, cost centers.

The specifics of the application of special tax regimes of non-profit organizations

Grishchenko J. I., Ph. D., Assistant Professor of Financial Management, Financial University under the Government of the Russian Federation In modern conditions, the use of special tax regimes for non-profit organizations is relevant in comparison with the general system of taxation. For example, about 70% of NPO apply the simplified taxation system. However, the legislation provides of restrictions on the use of non-profit organizations of special tax regimes.
Keywords: non-profit organization, a special tax regime simplified tax system, a single tax on imputed income, unified agricultural tax.

Non-profit legal persons. Lawyer chambers and education

Kolbasov V.V.,Lawyer
Qualified legal assistance provided by lawyers, legal entities and individuals in order to protect their rights, freedoms and interests, as well as access to justice is an advocate. The legal basis, the purposes, the peculiarities of the legal profession, as well as the organizational and legal forms of organizations created by groups of individuals who have received the status of lawyers, you will learn by reading this article.
Keywords: non-profit organization, bar association, law education, organizational and legal forms, status.

The consequences of equating the refinancing rate to the level of the key rate

Grishchenko À. V., Chief Editor, Certified Auditor Russian Finance Ministry
Chigrakova N. M., Graduate Student, MGUU of the Moscow Government, Accountant of «Terrafinans»
Directions from 11.12.2015 ¹ 3894-U of the Bank of Russia refinancing rate equated to the value of the key rate from 1 January 2016. All government documents, which was made to the refinancing rate of the Central Bank, will be used by the key rate. Changes in the rate of refinancing will occur simultaneously with changes in the key rate of the Bank of Russia for the same amount. Separate refinancing rate from 1 January 2016 will not be installed. The refinancing rate in the calculation of many indicators and its change of course will affect the country's economic development.
Keywords: refinancing rate, the key rate.

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