Некоммерческие организации в России
Русская версия

Contents of N5/2016

all contents

Contents of ¹5' 2016

Income tax expense for target financing of public institutions

Semenihin Vataliy, head «Ekspertbyuro Semenikhina», Certified auditor Russian Finance Ministry, Corresponding Member of the International Academy MANEB
The conventional understanding of targeted funding is the provision of financial resources, funds earmarked for use as a means of achieving a certain goal, solving socioeconomic problems, the creation of a specific object. In accordance with Russian tax legislation to the targeted financing concerns property received by the taxpayer and used them for other purposes determined by the organization (individual) – earmarked funding source, or federal laws. Of the proposed article readers will learn how the account of target financing for profits tax purposes budgetary funds agencies.
Keywords: public institutions, corporate profit tax, targeted funding.

Personal data in the hr outsourcing

Avdeev VV, Consultant for Taxes and Levies
Activities of any employer associated with the selection of personnel, as well as the collection, processing, storage and use of large volumes of information about employees. As a consequence, the personnel department is formed by a set of so-called personal data of workers, which is included in the range of information to be protected from unauthorized access. This was in light of recent changes in legislation, we’ll talk in our article.
Keywords: personal information, pictures, employee and HR outsourcing.

Remote contracts with employees: special procedures and taxation

Grishchenko А. V., Chief Editor, certified auditor Russian Finance Ministry
Currently, the non-profit sector, a widespread practice of engagement of remote employees. Non-profit organizations in the case of involvement of the aforementioned employees do not need to organize the workplace to carry the costs of the creation of working conditions, such as office rent, purchase of office furniture and equipment, acquisition of software and others.
Keywords: regulation, NGOs, taxation, personal income tax revenues, a distance contract, freelancer.

The planning and funding of the procurement system in state educational institutions (on the example of Moscow)

Shestemirov A. A., Candidate of Economic Sciences, docent, Director of Development Seso Ltd.
Currently, the state budget educational institutions are experiencing difficulties with financial planning of purchases. Firstly, the financial planning of purchases made within the financial year, and the allocation of funding in the framework of the academic year (in fact of the set of contingent). Second, financial planning procurement organization does not include the costs of the 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.
Keywords: Budget educational institution, the main manager of budgetary funds, the procurement, the trading, the financial planning, income-generating activities, budget legislation.

The role of non-profit organizations in the development of social entrepreneurship in Europe

Grishchenko Yu. I., Ph. D., associate professor financial management, Financial University under the Government of the Russian Federation
Sheveleva E. S.
Annotation. Non-profit organizations and social entrepreneurship is closely linked to Europe. The nonprofit sector is transformed into a new organizational forms, with the social objectives are achieved by means of an additional source of funding.
Keywords: social entrepreneurship, non-profit organizations, the European experience.

On improvement of the tax regulatory activity non-profit organizations

Grishchenko А. V., Chief Editor, certified auditor Russian Finance Ministry
The increased attention to research in the field of tax administration, non-profit organizations due to the activation of the role of nonprofit organizations in the socio-economic development, the lack of an effective system of monitoring and fiscal monitoring of non-profit organizations, the use of non-profit organizations, commercial entities to obtain an unjustified tax benefit, as well as the lack of a systematic approach to the creation of tax incentives for philanthropists.
Keywords: tax regulations, incentives, tools, non-profit, organizations, philanthropists.

Non-profit corporate organizations and their governing bodies

Kolbasov V.V., Lawyer
According to the latest changes in legislation all entities are divided into two distinctive categories on a separate basis: corporate and unitary organization. On the corporate non-profit organizations, see the proposed material.
Keywords: corporate, non-profit organizations, governments


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