Lesson scenario "taxation in Russia". Student agreement: accounting and taxation Payments under the student agreement taxation

"Current issues of accounting and taxation", N 5, March 2007

Personnel at an enterprise decides a lot. Each organization deals with the problem of attracting highly qualified specialists in its own way. Some use the services of recruitment agencies, while others periodically send employees for retraining. It is clear that both options are associated with additional monetary costs. At the same time, there is a less expensive option - you can “grow” a good specialist within the team, that is, help a full-time employee of the company or an applicant for any position achieve the required level. In this case, the relationship between the organization and the individual is formalized by a student agreement.

This type of agreement has significant advantages, since it not only protects the employer from unscrupulous specialists, but also allows you to reduce the company’s expenses, including taxes.

To regulate relations between employer and employee during training or retraining, a student agreement is concluded. How to properly draw up such an agreement and take into account the costs and payments under it?

The concept of a student agreement

An employer has the right to enter into an apprenticeship agreement with both an employee of the organization and a job seeker.
The peculiarity of such an agreement is that it is concluded with an employee of the organization for vocational training or retraining, and with a job seeker - only for vocational training.
The student agreement must contain: names of the parties; an indication of a specific profession, specialty, qualification acquired by the student; the employer’s obligation to provide the employee with the opportunity to study in accordance with the apprenticeship contract; the employee’s obligation to undergo training and, in accordance with the acquired profession, specialty, qualification, to work under an employment contract with the employer for the period established in the apprenticeship contract; duration of apprenticeship; amount of payment during the apprenticeship period.
It may also include other conditions if the parties have reached an appropriate agreement. These include: extension of the student contract; drawing up schedules for final tests and exams on the employer’s premises, issuing documents on completion of training; provision of additional guarantees when sent to study at educational institutions of higher and secondary vocational training, if the student already has an education of the appropriate level (additional leave, travel expenses, etc.).
The apprenticeship contract must stipulate the employee’s obligation to work for the employer for a certain time (Article 199 of the Labor Code of the Russian Federation).
If the collective agreement of an organization contains conditions relating to the conclusion of a student agreement, then they are included in it as provisions of an informational nature. The student agreement can also be supplemented with conditions providing for the improvement of the student’s situation (for example, additional payments when sent on a business trip, etc.).
An employee sent by the employer to study at educational institutions of higher and secondary vocational education is provided with guarantees provided that he receives education at the appropriate level for the first time. The exception is cases when the guarantees specified in the Labor Code of the Russian Federation are preserved on the basis of the terms of an employment or apprenticeship contract (Part 1 of Article 177 of the Labor Code of the Russian Federation). In other words, if the guarantees provided for by the Labor Code of the Russian Federation do not apply to persons with whom a student agreement has been concluded, but are enshrined in it, then they must be provided by the employer in full.
To document an employee’s apprenticeship training, it is necessary to: conclude an apprenticeship agreement; issue an order to send an employee for training; during his studies, make appropriate notes on the working time sheet; When an employee acquires a new profession, improves their qualifications, or receives a new rank, note this in the work book.

Accounting for expenses and payments under the student agreement

An employer who has entered into an apprenticeship agreement with an individual, both a job seeker and an employee of an organization, is obliged to pay the student a stipend during the apprenticeship period and pay for work during practical classes(Article 204 of the Labor Code of the Russian Federation). The amount of the scholarship determined by the student agreement cannot be lower than that established by Federal Law of June 24, 2008 N 91-FZ Minimum Wage, which currently amounts to 4,330 rubles. per month.
on cost accounts. The correspondence of invoices depends on whether the student is an employee of the organization with which the student agreement is concluded. If student - worker, then applies score 70“Settlements with personnel for wages” or 73 “Settlements with personnel for other operations”, and if not, then score 76"Settlements with various debtors and creditors."
Scholarships paid by an organization to an employee under a student agreement for vocational training are not compensation payments (clause 11 of Article 217 of the Tax Code of the Russian Federation) and are subject to personal income tax. Remuneration for work performed by students in practical classes, based on clause 1 of Art. 210 of the Tax Code of the Russian Federation is also subject to taxation (example 1).

Example 1. A student looking for a job in April 2011, as part of an apprenticeship contract, underwent theoretical training from the 1st to the 15th, and then from April 16 to 30, industrial training. For April he was awarded: a scholarship - 5,500 rubles; payment for work performed during practical classes - 6,000 rubles. The student has the right to a tax deduction in the amount of 400 rubles. (Clause 3, Clause 1, Article 218 of the Tax Code of the Russian Federation).
We will prepare accounting records:


5500 rub.
a scholarship has been awarded to the student;
Dt sch. 20 "Main production"
K-t sch. 76 "Settlements with various debtors and creditors"
6000 rub.
payment was accrued for the work performed by the student during practical classes;

K-t sch. 68 "Calculations for taxes and fees"
1443 rub. ((11,500 - 400) x 13%)
personal income tax withheld;
Dt sch. 76 "Settlements with various debtors and creditors"
K-t sch. 50 "Cashier"
RUB 10,057 (11,500 - 1443)
The amount accrued to the student has been paid from the cash desk.

If a student who has entered into an apprenticeship contract with an organization refuses to conclude an employment contract without good reason at the end of the apprenticeship, he is obliged to return the scholarship received during the internship, as well as reimburse other expenses incurred by the organization in connection with personnel training (Article 207 of the Labor Code of the Russian Federation).
When a student starts work after graduation, but, without completing the agreed term, quits without good reason, he must reimburse the costs incurred by the employer when sending him to study (Article 249 of the Labor Code of the Russian Federation). The amount is calculated in proportion to the time actually not worked after completion of training, unless otherwise provided by the employment contract or training agreement. If the amount of damage does not exceed the employee’s average earnings and the employee’s consent is available, then recovery is made on the basis of the employer’s order. Otherwise, recovery is possible only in court.
Compensation for part of the employer's training costs is recognized as part of other income on the date when the debt is recognized by the employee, or on the date when the court decision to collect the debt from the former employee comes into force. If the employee did not acknowledge the debt and the organization did not go to court about this, then the company will not have non-operating income (example 2).

Example 2. The student returns the amount of the scholarship he received to the organization. Since its return is not made as a result of an erroneous accrual, but as compensation for losses, the student’s income is not adjusted and the withheld personal income tax is not returned to him.
Compiled:
Dt sch. 76 "Settlements with various debtors and creditors"
K-t sch. 91 "Other income and expenses", subaccount. 1 "Other income",
5500 rub.
the student's debt to reimburse the costs of paying the scholarship is reflected;
Dt sch. 50 "Cashier"
K-t sch. 76 "Settlements with various debtors and creditors"
5500 rub.
The amount of reimbursement of expenses has been entered into the cash register.

If, after completing the training, the employee does not start work for a good reason, then he is released from the obligation to reimburse expenses incurred by the employer.

Income tax

Expenses for stipend paid to own employee, with whom the student agreement is concluded, you can take into account as part of labor costs according to Art. 255 Tax Code of the Russian Federation.
Since the organization has not yet concluded an employment contract with him during his training, and upon completion of training, if he satisfactorily passes the certification, he will be hired, can it take into account the costs of paying scholarships in cases of accepting and not accepting a student onto the staff after graduation? training due to unsatisfactory certification results?
Regarding scholarship costs applicant-student, then there are two options. If a student is accepted into the organization's staff after graduation, the cost of paying him a scholarship may reduce the income tax base as other costs associated with production and sales(Clause 49, Clause 1, Article 264 of the Tax Code of the Russian Federation), subject to their compliance with the criteria established by Clause 1, Art. 252 of the Tax Code of the Russian Federation. If, upon completion of training, the student is not accepted into the organization’s staff, then there are no grounds for accepting the costs of paying the scholarship.
Payments for work done during training, regardless of whether the student is an employee of the organization, can be taken into account when determining taxable profit as part of other expenses associated with production and sales.

Insurance premiums

Insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation, the Federal Compulsory Compulsory Medical Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund are levied on payments and other remuneration in favor of individuals if they are accrued within the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services, under author's order contracts, contracts for alienation of the exclusive right to works of science, literature, art, licensing agreements granting the right to use works.
If a student agreement is concluded with an employee of an organization, then it can be considered as additional to the employment contract. Payment of the scholarship and remuneration for it are made to an individual within the framework of an existing employment relationship, therefore insurance premiums must be charged for such remuneration.
When an apprenticeship contract is signed with a person who is only applying for a position, there is no employment relationship yet, so payments under the contract are not subject to contributions.
As for compulsory insurance against accidents at work, the situation is as follows.
Individuals performing work on the basis of a civil contract are subject to compulsory social insurance against accidents if, under the specified contract, the insured is obliged to pay insurance premiums to the insurer. At its core, the scholarship is a monthly cash benefit for students and is classified as social benefits, so insurance premiums are not charged on it.
Accident insurance premiums are also not accrued for the payment of remuneration during practical classes, since the student contract is not recognized as an employment contract and, accordingly, the persons who entered into it are not classified as insured.

Apprenticeship helps solve the issue of personnel shortages, provide the plant with trained personnel and makes it possible, even at the training stage, to cut off random people who are not able to work in production.

We were prompted to introduce the institution of apprenticeship by the extreme shortage of qualified workers in the region, that is, the lack of specialists of the required profession and qualifications in the required quantity. There are many reasons for this. This is also the fact that currently there are almost no trained workers, there is no scheme for training specialists directly at the plant that once existed, intense competition in the regional labor market for qualified workers, etc. I will describe the practical experience of implementing a training system for production personnel using the example of an enterprise located in the Moscow region, where this procedure has been implemented and is successfully operating.

This article deliberately does not provide examples of our documents accompanying this process. I think that every HR specialist will be able to independently develop them specifically for the needs of their enterprise (everyone has their own specifics). I’ll just share my experience and give recommendations that, I hope, will be useful to some of my colleagues.

Organizational matters

Admission of students is carried out precisely under an apprenticeship contract, and not on staff (this is allowed by Article 198 of the Labor Code - an apprenticeship agreement with a person seeking a job). In our case, the student agreement is concluded for a period of three months, which corresponds to the curriculum. After training, students undergo certification, based on the results of which they are accepted for a specific position in their profession and become our full-time staff.

I would like to note right away that we do not replace vocational schools (vocational schools), training is carried out to perform work exclusively in the positions of our enterprise and does not imply the issuance of any diplomas, certificates or other documents, and is also not intended for work outside the scope of production activities of the organization. In other words, the training is internal and is carried out so that the student can subsequently work in a certain full-time position of the enterprise.

Each student has a mentor

The training includes theoretical and practical parts and is carried out in the form of mentoring. For this purpose, the plant has developed training programs for each profession. Therefore, advice: first of all, you need to develop a training program, then write it down in detail (for example, using production instructions). This is not a simple matter, as it might seem at first glance; you cannot do it without the help of qualified production workers. You need to work closely with them, as well as the occupational safety engineer. The training program includes a theoretical part on the profession, as well as occupational safety and health regulations.

Each curriculum point is defined in hours. For example, the theoretical part in our case takes up approximately 20 percent of the program. Training in the basics of professional activities is carried out by production technicians/foremen; occupational safety and health is taught by an occupational safety and health engineer. Do
Whether it’s in a certain classroom or taught directly in production - it’s up to you to decide, taking into account the characteristics of your enterprise. But students must be familiar with production instructions and other materials according to the training program for their future profession.

The bulk of the time is spent on practical training directly on the job in the form of mentoring. For this purpose, we have selected mentors for each area - these are the most prepared and, importantly, full-time workers of the enterprise (who, perhaps, were once students themselves), are able to teach and share their experience. They become mentors based on the results of regular personnel certification conducted at the enterprise (accordingly, this procedure should also be streamlined and not be formal).

Each mentor can only have one student assigned to us at our company at a time. The mentor works in his usual work mode, performs his job duties, and at the same time teaches the student.

During the training period, the mentor is assigned an additional payment to his salary. If the mentor does not train the student properly, this payment may be withdrawn from him, and the student may be assigned to another employee. During the training period, the mentor is entirely responsible for the student, including monitoring work discipline.

I would also like to note that for a mentor, in addition to a certain increase in the employee’s income, this is also an element of non-material motivation: being a mentor means being respected not only by students, but the worker-mentor has growing authority and recognition in the team, among colleagues.

The student himself receives a monthly stipend during the training period, and his work during practical training (internship) is also paid.

How to document all this?

An important document that must be prepared when introducing apprenticeships in a factory is apprenticeship regulations. This document, in fact, should describe all of the above. The regulation must contain specific information and give an understanding to anyone involved in the training, from the student to the heads of key services of the enterprise: about the goals and objectives of the training, who does what, is responsible for what, in what time frame, describes the entire training process from the conclusion of the apprenticeship agreement to the final student certification.

The second important document is the student agreement. Within the framework of the article, there is no point in analyzing this document in detail; the reader, if desired, will find its templates, for example, in the Garant reference and legal system. On my own behalf, I will add that in the student agreement, among other things (the rights and obligations of the organization and the student, details of the parties, etc.), it is important to reflect:
- specific deadlines for the student to complete the training;
- the amount of the monthly stipend, as well as the amount of payment for work performed during practical classes;
dates of payment of the scholarship and payment for the student’s practical work;
- you can list the local regulations of the enterprise that apply to the student;
conditions under which a contract with a student can be terminated, financial obligations of the parties under various termination options;
- a mandatory appendix to each contract must include a training program signed by both the student and the organization.

I would also like to mention one more document that is required during the training period. This is the act of handing over and accepting work under an apprenticeship contract. Since students are not full-time staff, their activities are not reflected in the time sheet. However, somewhere it is necessary to record the number of days worked, as well as who is paid and how much. The report is prepared monthly for each student. It displays the actual number of school days of the student during the reporting period, and also, based on this number of days, the amounts due to the student in the form of scholarships and payment for practical work are calculated. This document is prepared by the personnel department based on data transferred from production, then the act is transferred to the accounting department for making payments
to the student.

After the end of the training period, a commission of relevant engineering and technical workers of the enterprise and other specialized specialists is assembled, and a comprehensive assessment of the knowledge and skills acquired by the student during the apprenticeship period is carried out. Before the commission begins its work, the mentor himself prepares a review of the student.

After completion of the apprenticeship and successful completion of the assessment procedure, an employment contract for work in the specialty is concluded with the student within three working days. In this case, a probationary period is not established for the employee.

From practice

Some statistics: practice shows that during the training period, about 20 percent of students drop out, and 80 percent of those who successfully train are subsequently entered into employment contracts. For someone at an enterprise, this figure can reach 50 percent of dropouts or higher. The quality of selection for students and the procedures for preliminary screening of candidates are important. All this depends on the HR policy of each specific enterprise.

It is worth noting another important, in my opinion, aspect of the “Apprenticeship” project. Thanks to the competent and balanced policy of the plant management, we do not attract imported guest workers, but train people without one in the profession and give official work to local personnel, which at the level of a single district of the Moscow region acquires an important social component.

Tax aspect

The scholarship and payment for work performed are subject to personal income tax on a general basis. 1 .
The income tax base cannot be reduced by the amount of the scholarship if the students are not on the company’s staff 2 . If students are accepted into the organization's staff upon completion of their studies, the costs of paying them scholarships may reduce the income tax base as other expenses associated with production and sales 3 . But the payment for work performed will reduce the income tax base as part of other expenses.

Payment for training made by the employer within the framework of an apprenticeship contract, which is not an employment contract or a civil contract for the performance of work or provision of services, is not subject to insurance contributions. 4 .

1 letter of the Ministry of Finance of Russia dated 05/07/2008 No. 03-04-06-01/123
2 letter of the Ministry of Finance of Russia dated 06/08/2012 No. 03-03-06/1/297
3 subp. 49 clause 1 art. 264 Tax Code of the Russian Federation
4 letter of the Ministry of Health and Social Development of Russia dated 08/05/2010 No. 2519-19

The article is published within the framework of cooperation between HRMaximum and the magazine " ".

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Any employer has the right to conclude an apprenticeship contract for retraining with any of its employees (Article 198 of the Labor Code of the Russian Federation), which is additional to the labor contract. During training, the company is obliged to pay the employee a stipend (Article 204 of the Labor Code of the Russian Federation), the amount of which cannot be lower than the minimum wage. But since the upper limit of the scholarship is not legally limited, the size of the scholarship can be arbitrarily high.

In order to reduce payments for income tax and unified social tax, a method based on the above-mentioned norms of the Labor Code of the Russian Federation can be used, the essence of which is that an apprenticeship agreement for retraining is concluded with the employee, and as an apprentice he receives the majority of his salary from the company in the form of a scholarship, while maintaining his position and remaining an employee of the company.

The amount of such a stipend when calculating income tax is taken into account as part of labor costs on the basis of Article 255 of the Tax Code of the Russian Federation, according to which the company’s labor costs include any accruals to employees provided for by the norms of the legislation of the Russian Federation. In this case, if necessary, you can refer to paragraph 25 of Article 255

Tax Code of the Russian Federation, which are given the right to take into account expenses provided for in an employment or collective agreement.

Of course, mention of scholarships must be present in one of these agreements. It is better to do this in the employment contract when hiring an employee.

The amount of the scholarship is not subject to Unified Social Tax, since it does not need to be applied to any compensation payments that are established by Russian legislation, which, in particular, includes reimbursement of expenses for improving the professional level of employees (subclause 2, clause 1, article 238 of the Tax Code of the Russian Federation).

The amount of the scholarship does not require any pension contributions or contributions for compulsory insurance against industrial accidents and occupational diseases.

There is no need to withhold personal income tax from the amount of the scholarship, since reimbursement of expenses for improving the professional level of an employee is not subject to this tax - like compensation payments that are established by law (clause 3 of Article 217 of the Tax Code of the Russian Federation).

Article 196 of the Labor Code of the Russian Federation establishes that the employer has the right to train employees not only directly at home, but also in educational institutions of primary, secondary, higher vocational and additional education. This means that the company can send an employee to any educational institution. Whether the company will pay for his studies depends on a mutual agreement, but in any case, the employee’s income will become completely legal, and the company will not have to pay unified social tax and pension contributions. According to tax authorities, in this case the company must withhold personal income tax from the employee’s scholarship amount.

At the same time, they refer to paragraph 1 of Article 21 of the Law on Education, which states that vocational training is not accompanied by an increase in the educational level of the student, and the Tax Code of the Russian Federation exempts from personal income tax only expenses for improving the professional level of employees. On this basis, tax officials say that a company’s expenses on higher education should be included in the employee’s income. However, the Tax Code of the Russian Federation states that the employee’s income includes payment by the company for training in his interests (subclause 2, clause 2, article 211 of the Tax Code of the Russian Federation). Having concluded a student agreement with an employee and establishing in it that the employee is studying exclusively for further work in the company, the question of his income, as well as personal income tax, automatically disappears (resolution of the Federal Antimonopoly Service of the Ural District dated October 6, 2003 No. F09-3270/03- AK and FAS of the East Siberian District dated May 15, 2003 No. A19-18938/02-33-F02-1357/03-S1).

In conclusion, it seems appropriate to note that tax officials will not be able to recalculate taxes by reclassifying a student contract into an employment contract, since Article 45 of the Tax Code of the Russian Federation provides for the right of tax officials to reclassify only transactions, and the relationship between employer and employee is regulated by the Labor Code, not the Civil Code, and the agreement between them is not a transaction.

LESSON SCENARIOS

Program section : Entrepreneurship Basics

Subject : Taxation in Russia

Class: 10

Time: 45 min.

Educational objectives of the lesson - Students must acquire the following knowledge:

1. Familiarize yourself with the concept of taxation in Russia.
2. Familiarize yourself with the types of taxes and the objects of taxation.

Developmental goals of the lesson - Students must develop skills and abilities:

1. Know about taxation in Russia.
2. Know the types of taxes and objects of taxation.

Educational goals of the lessons - Students must master the following types of activities:

1. Be able to reproduce types of taxes and objects of taxation.
2. Be able to construct answers to created questions.

Lesson type: lesson on learning new material

Lesson method: heuristic conversation

Equipment: visual aids, tools and equipment for school workshops.

Literature:

1. Tishchenko A.T., Samorodsky P.S., Simonenko V.D., Shipitsyn N.P. Technology. Trial textbook for boys of grade 10 / ed. V.D. Simonenko- Bryansk Pedagogical Publishing House. university. - Bryansk, 1995.
2. Preparing a technology teacher for a lesson. Educational and methodological manual. Compiled by: V.G. Solovyanyuk- Birsk, 2007.

Location: Training workshops.

During the classes

I . Organizational stage

Teacher :

Hello! Sit down! (Students stand at their seats and sit down after the teacher’s words).

Who is on duty today? (The class attendant reports absences, if any).

II . Motivational stage

Teacher :

Today we are starting to study a new section - “Fundamentals of Entrepreneurship”. In any country, any type of income-generating activity is taxed.

Teacher : What does the word "tax" mean?» ?

Students : ???

III . Communicating the topic and purpose of the lesson

Teacher :

Then write down the date and topic of today’s lesson: “Taxation in Russia” (students write down the topic of the lesson in notebooks under dictation, the teacher controls that everything is written down).

IV . Learning new material

Teacher :

Tax- one of the structural elements of a market economy. A tax (fee, duty, other types of payments) is a mandatory contribution to the budget or to an extra-budgetary fund, made by the payer under the conditions determined by the legislative bodies.

The totality of taxes forms the tax system. Tax deductions from any type of profit and earnings form the budget of the entire state. Teacher: Why does the state need a budget?

Students : ???

Teacher : The budget is necessary for the state to solve:

1) social tasks - systems of education, health care, science, culture;

2) for the purposes of state administration, that is, fiscal tasks - maintaining the government, army, police, courts and other necessary management services;

3) to increase the efficiency of the national economy with the help of tax benefits: tax benefits are provided to those entrepreneurs, those industries that are most significant for the entire state in a given period. For example, the development of certain branches of agriculture or the production of textbooks for schools.

Teacher : And what service monitors this money?

Students : ???

Teacher : The tax service is one of the most important in a state with a market economic system.

The assignment of taxes and their abolition, their amounts, and tax benefits are under the jurisdiction of the Federal Assembly of Russia. The general principles of the tax system, the rights, obligations and responsibilities of those who pay taxes (they are usually called taxpayers) are contained in the Law of the Russian Federation “On the Fundamentals of the Tax System of the Russian Federation”.

Teacher : What types of taxes are divided into?

Students : ???

Teacher : Depending on how the principle of matching income and taxes is observed or not observed, taxes are differentiated as progressive, regressive and proportional.

Progressive taxes - the lowest possible level, which allow production, an entrepreneur to expand his farm, modernize equipment, increase wages for workers and thereby help improve the social situation in a country, region or city.

Regressive- on the contrary, they are so high that they leave no opportunity to take all these actions. When used for a long time, regressive taxes lead to the ruin of an entrepreneur or state production. Thus, by raising taxes beyond the capacity of payers, government authorities liquidated private owners, pushing NEP out of the country in the late 1920s.

Proportional taxes, as the name suggests, are the amount of payments corresponding to the size of the taxpayer’s income.

The tax system provides that laws on the introduction of taxes and changes in payments for them do not have retroactive effect.

Teacher : What are taxes imposed on?

Students : ???

Teacher : Taxes are levied on the income or profit of enterprises and citizens, the cost of certain goods, certain types of activities, transactions with securities, the use of natural resources, the property of citizens and enterprises, the transfer of property, the added value of products, works and services, as well as other objects. The same item can only be taxed once.

There is a distinction between direct and indirect taxes. Direct tax charged directly to the payer. This is an income or profit tax, a property tax on enterprises and citizens, etc. Indirect tax is usually included by the manufacturer in the cost of goods, work, services and is thus transferred to the buyer. This includes value added tax, various duties, and excise taxes.

Teacher : Who pays taxes?

Students : ???

Teacher : Tax payers are both enterprises (legal entities) and citizens (individuals). The taxpayer (taxpayer) is obliged to register with the state body that collects taxes (tax authority), keep accounting records, draw up reports on financial and economic activities, and submit to the tax authorities all documents necessary for the calculation and payment of taxes. The payer has the right to certain tax benefits, he can familiarize himself with all tax documentation relating to him. For violation of tax legislation, the taxpayer bears administrative and criminal liability.

Division of taxes by level. In terms of their level, taxes in Russia are as follows:

- federal taxes;

— taxes of the republics within the Russian Federation and taxes of territories, regions, autonomous regions and districts;

— local taxes.

TO federal taxes include taxes going to the federal budget, that is, to the budget of the whole of Russia.

TO republican (regional, territorial)— those that go to the budget of the corresponding subject of the Federation. They are established by legislative acts of the Federal Assembly of Russia, and their specific rates are established by the authorities of the corresponding subject of the federation.

TO local taxes include taxes received by the local budget of districts, cities, towns, etc. They are established by legislative acts of the Russian Federation and local authorities; the latter also determine specific tax rates.

Let's consider the most important of them for entrepreneurial activity.

Teacher : What does corporate income tax mean?

Students : ???

Teacher : Corporate income tax. This is the main and largest tax on business activities. They are taxed on the profit of the enterprise.

Teacher : Where does this profit come from?

Students : ???

Teacher : An enterprise can make a profit:

— from the sale of products, works and services;

— from the sale of fixed assets (property) of the enterprise;

- from non-operating transactions.

Payers of income tax are enterprises, including those financed from the budget, which are legal entities, as well as branches of enterprises that maintain their own accounting, have an independent balance sheet and have a bank account.

The amount of income tax is determined by the taxpayer independently on the basis of accounting and reporting. The tax is paid quarterly.

In addition to the described income tax, enterprises also pay taxes on profits from special types of activities in the following amounts. From profits received from interest on shares (dividends) and other securities, and from income from equity participation in other enterprises in Russia - 15%.

Of the profits from holding mass concert and entertainment events in open areas, stadiums, sports palaces and other premises with a number of seats of more than two thousand - 50%.

Teacher : Are there tax breaks?

Students : ???

Teacher : Taxation of corporate profits provides a number of significant benefits for certain payers and objects from which the tax is collected. Here are the main ones.

The part of the profit that is spent on technical reconstruction, re-equipment, expansion, and development of production is not taxed. This benefit applies to those enterprises that operate in priority areas (oil and coal industries, production of medical equipment, food, medicine, etc.). Taxable profit spent on the creation of environmental facilities is reduced by 30%.

The part of the profit that the enterprise spends on the maintenance of its healthcare, educational, cultural and sports facilities, children's and preschool institutions, etc. is exempt from taxation.

Funds allocated by the enterprise for charitable purposes, environmental and health funds are also not taxed. For example, amounts allocated for personal scholarships to students are not taxed; for the construction of an orphanage or shelter; school renovation; for clearing lakes, rivers and other environmental matters.

Significant benefits are provided to small businesses (with up to 100 employees). They are exempt from tax on profits spent on the development of these enterprises. Small enterprises operating in priority areas are exempt from income tax for 2 years in full and in the 3rd and 4th years partially.

Teacher : What does “Personal Income Tax” mean?

Students : ???

Teacher : This tax is paid by all citizens (individuals) permanently or temporarily residing in Russia.

This tax is imposed on total income received in a calendar year from sources in Russia and abroad in cash or in kind. In the latter case, market (free) prices for income are taken into account.

If the taxpayer receives income from performing work under civil contracts, then the amount of income is reduced by the documented amount of expenses associated with obtaining this income.

Income received in foreign currency is converted into rubles at the official exchange rate of the Central Bank of Russia. The taxable amount of income does not include:

—state benefits (for child care, pregnancy and childbirth, disabled children, etc.);

—all types of pensions;

—unemployment benefits;

— winnings from government bonds and lotteries;

— interest and winnings on deposits in a savings bank;

- alimony, etc.

Benefits for this tax are available to disabled people and participants of the Great Patriotic War and some other persons. In addition, this tax is not paid on amounts sent by the payer to charitable purposes, as well as to enterprises, institutions and organizations of culture, education, health care and social security financed from the budget.

Teacher : What does “Value Added Tax” mean?

Students : ???

Teacher : Sources of receipt of this tax. Value added tax (VAT) is the withdrawal of a certain percentage of the increase in value, which is created at all stages of production of goods, works and services and is paid into the budget as they are sold.

This is an indirect tax that is levied on consumer goods and industrial and technical goods, as well as works and services. This means both goods of own production and those purchased externally. VAT also applies to goods (work, services) sold within the enterprise for the needs of its employees, to goods sold in exchange without payment, as well as free of charge. Value added tax is included by the enterprise selling goods (work, services) in the price of the goods and is paid by this enterprise to the budget on a monthly basis, based on the actual turnover of sales of goods, works and services.

V . Summing up the lesson, giving and commenting on grades .

Teacher :

Today you got acquainted with the concept of taxation in Russia, types of taxes and objects of taxation.

VI . Homework Assignment

Teacher : Write down your homework: read §5 Page. 28 - 37. Please, do you have any questions about today's topic?

Teacher :

The lesson is over. Thank you everyone, goodbye!