Suchergebnisse

Формирование налоговой политики Российской Федерации проводилось в условиях надвигающегося финансового и внешнеэкономического кризиса, что затрудняло выбор механизмов её реализации. В статье систематизируются выбранные Правительством РФ и согласованные с общественностью направления налоговой политики страны и инструменты её реализации. Даётся оценка преемственности новых инструментов налоговой политики, их целесообразности и значимости для государства и бизнеса. Предлагаются дальнейшие шаги по усовершенствованию механизмов налоговой политики и повышению её социально-экономической результативности. ; The tax policy of the Russian Federation for 2015 and subsequent periods was developed under the urge to choose between the need to significantly increase tax revenues to the budget and avoid an increase in the tax burden on the economy. As a result, the new tools of the tax system were adopted, allowing supporting the public sector through better tax control and administration and reasonable redistribution of the tax burden between the sectors of the economy, legal entities and individuals. The major innovations of the Russian tax policy are: "tax maneuver" is a set of changes to the tax system, including: expansion of the list of excisable goods; the tax increase on dividend income from 9% to 13% for organizations and individuals; indexation of water tax; gradual reduction of export duties on oil and petroleum products with a simultaneous increase in mining extraction tax (oil and gas condensate); measures to counter the reduction in the tax base and the transfer of income, including: taxation of undistributed profits of controlled foreign companies, elimination of tax advantages for foreign companies; countering tax evasion by beneficial owners; improvement of the practices in the transfer legislation; a new procedure for taxation of real estate of individuals; a set of tax measures to increase the investment attractiveness of regions of East Siberia and the Far East; measures to further improve tax administration mechanisms: improvement of functionality of taxpayers' personal account for legal entities; the establishment of the taxpayers' personal account for individual entrepreneurs; the improvement of electronic document flow between taxpayers and tax authorities; the introduction of horizontal tax monitoring; the introduction of the institute of advance tax ruling; the development of the law on tax consulting; the change of conceptual approaches to tax audits; the use of the new VAT administration architecture; expansion of forms and mechanisms of international cooperation; promotion of investment and ensuring the outpacing social and economic development in the Far East, several regions of Eastern Siberia, and the Crimea; an introduction of "tax holidays" for small business individual entrepreneurs and self-employed and other. The assessment of the tax policy implemented by the Russian Federation allows to conclude that the new tax initiatives being introduced are mainly focused at "targeted" improvement of methods and instruments of the tax system. It is time to develop a brand new tax policy based on an advanced methodology of tax systems construction, consistent with the country's strategic development objectives and clearly defining the set of the most significant issues in the tax system: who and what is taxed, what proportions to choose when distributing tax burden and revenues, who and under what conditions receives tax exemptions, whose interests are of higher priority at this stage of development of the country and other.

Рассматриваются способы финансирования медицинского обслуживания в развитых зарубежных странах; современный порядок финансирования медицинских учреждений России в системе обязательного медицинского страхования; делаются выводы о финансово-организационных проблемах медицинского обеспечения граждан Российской Федерации; дается оценка проводимой правительством реформы системы обязательного медицинского страхования. ; In this article are given methods of the financing of medical service in highly developed foreign countries and a modern order of the medical institutions financing as a part of the obligatory health insurance system in Russia. Also there are described several conclusions about financial and organizational problems in medical provision for citizens of Russian Federation. The article contains analyses for reform of the obligatory health insurance initiated by the government of Russia.

Внедрение в России нового порядка контроля цен по сделкам требует встраивания в систему налогового управления организацией особого механизма превентивного управления рисками несоответствия применяемых цен по сделкам рыночным ценам. В статье предлагается универсальная методика управления рисками налогового контроля цен по сделкам. Методика направлена на выявление сделок организации, цены по которым подлежат налоговому контролю, определению уровня отклонения от рыночных цен на основе методов, установленных Налоговым кодексом РФ, и перерасчету объема налоговых обязательств. Внедрение данного подхода в практику деятельности российского бизнеса позволяет привести методы трансфертного ценообразования организации в соответствие с требованиями и ограничениями Налогового кодекса РФ и снизить конфликтные ситуации с налоговыми органами. ; The transfer pricing mechanism is actively used by taxpayers for tax liabilities cutting of the following capital gains tax: value-added tax, income tax, severance tax, sales income tax. Since 2012 a new mechanism of price control on transactions has been introduced in the Russian Federation. This mechanism is essentially dose to the practice of the Organization for Economic Cooperation and Development countries. According to this method, the changes affected people who are acknowledged mutually dependent and to be subject to inspection. It is also influenced by the criteria of verified transactions acknowledgment, and methods of control. Taxpayers are charged to make selfcontained notifications to tax authority on availability of controlled transactions, and formation the package of the documents proves validity of price using. All that requires mandatory incorporating the mechanism of tax risks administration and implementing the methodology of transfer pricing into the system of organization revenue on the basis of its compliance with the Russian Federation Tax Code requirements. The remarkable thing is that in the modern scientific and foreign literature great consideration is given to the questions of organization risk management. The models of organization risk administration are suggested including tax risks, assessment techniques of probability of risk event occurrence. However, there are basically no particular techniques which are adapted to the peculiarities of the Russian tax legislation. The authors propose the methodology of risk administration on transactions price control, including the following standard stages of organization risk administration: risks identification, evaluation of causes and conditions of its origins, design of complex measures and forms of regulation which are directed to monitoring and prevention of risk situations. The process of risk administration is aimed at exposure of organization transactions the prices on which are subject to tax control, determination and confirmation of allowed and actual level of deviation from market prices on the basis of methods established by the Tax Code (method of comparable market prices, cost-is-no-object approach, resale price method, like-for-like revenue method or distribution of profits approach), recalculation of tax liabilities amount and reporting to the rating authorities. In this respect tax risks of the organization could arise due to inaccuracies in the Russian Federation Tax Code at the moment of transaction acknowledge to be controlled, when comparable transactions sampling for using in an information database is formed, by research of market level of profitability for the purposes of taxation, updating order of accounting (financial) reporting. Preventative price risk management needs a system of monitoring transactions with contracting parties and affiliated persons to be implemented as well as functional regulations of lead the process tax risks to be implemented into organization. The proposed methodology is universal and has to be implemented by Russian business soonest, which will allow to reduce conflict situations between taxpayers and taxation authorities.

Функциональные расходные обязательства ФСС РФ являются для экономически активного населения России формой реализации важнейших конституционных прав на социальное обеспечение в случае болезни, инвалидности, рождения детей, на охрану здоровья и пр. Представляется целесообразным анализ состава и качества государственных гарантий, продекларированных правительством и возложенных на ФСС, а также анализ на их соответствие международным стандартам социальной защиты. ; Functional account obligations of Social Insurance Fund of the Russian Federation are form the realization of important constitutional rights to social security in the event of disease, disability, birth of children, to health protection, etc. for the economically active population in Russia. It seems appropriate the composition and quality analysis of government guarantees the declared government and entrusted to Social Insurance Fund of the Russian Federation, and the analysis of their correspondence with social protection international standards.

Рассматриваются основные проблемы воспроизводства углеводородного сырья в традиционных и новых нефтегазоносных провинциях России. Предлагается создание Фонда воспроизводственных и технологических инноваций в минерально-сырьевом комплексе, обозначаются источники его финансирования и направления использования денежных средств. Данный фонд необходим для финансового обеспечения воспроизводства и эффективного использования минеральных ресурсов в долгосрочной перспективе в условиях инновационных преобразований экономики ; Analysis of the financing of prospecting works in accordance with a long-term program of study of the subsoil and reproduction of the mineral resource base of Russia based on the balance of consumption and reproduction of mineral resources until 2020, reveals the following conclusions: the impact of the global financial crisis on the realization of the program; government priorities in the area of reproduction and production of hydrocarbons are the continental shelf, Eastern Siberia and the Sakha Republic (Yakutia); the main source in the reproduction of hydrocarbons is means of subsoil users whose purpose is to increase the reserves of producing fields. Oil-producing enterprises in Russia are experiencing a significant shortage of investment resources, including the reproduction of hydrocarbon reserves. The authors systematize the causes of low-level investment in the reproduction of stocks of raw materials in traditional and new oil and gas provinces from the point of view of the subsoil users. For traditional oil and gas fields they are: increase of the share of hard-stocks; increase of the share of small and medium-sized fields; exhaustion of oil and gas reserves at depths of up to 3 km. As a consequence we have a decrease in profitability and an increase in cost of extracted products. Deposits of new oil and gas provinces do not have sufficient geological information; and there are areas with almost complete lack of production and transportation infrastructure that reduces the demand for these license areas from the subsoil users. It is suggested to establish the Fund of reproductive and technological innovations in the mineral resource complex. The authors define reproductive innovation as a new modern technology to ensure the rational and efficient use of natural resources, the realization of which involves active interaction between the state and subsoil users. The source of financial support of the Fund will be an additional tax, which would depend on the stage of field exploration and the size of subsoil user. The requirements and directions for use of the Fund means are the search for and exploration of mineral resources on an undistributed subsoil fund by a state geological company, business support in the cyclical downturn of the economy, creation of new reproductive technologies and innovations in order to preserve the mineral resource base and sustain demand for hydrocarbons in conditions of innovative economy

Система налогообложения некоммерческих организаций Российской Федерации нуждается в корректировке на основе систематизации и упорядочения структуры налоговых преференций в зависимости от видов некоммерческой деятельности. Рассматриваются основные теоретико-методические подходы к реформированию системы налогообложения некоммерческих организаций в России. Предлагается авторский подход к её совершенствованию ; Non-commercial organizations are organizations, which do not make extraction of profit the main objective of the activity and do not distribute their profit between participants. The main feature of non-commercial organizations distinguishing them from other managing subjects is the public character of activity. Non-commercial organizations, solving various social problems, play a considerable role in economy of the developed foreign countries due to the favourable legislative, economic and administrative conditions for successful growth and development that are created for them, various forms of support are carried out. In the Russian Federation the economic potential of non-commercial sector is not revealed yet. One of the reasons of the weak economic activity of non-commercial organizations is the imperfect system of their taxation. The existing system of taxation of non-commercial organizations in Russia is characterized by the absence of the system approach to taxation of non-commercial organizations, which creates a set of difficulties, both for noncommercial organizations and for donors and philanthropists; the inflow of means to the social sphere thereby is limited. Tax privileges for non-commercial organizations in Russia do not have a system character yet and are provided either for certain categories of taxpayers, or on separate types of tax. The article discusses the basic theoretical and methodical approaches to reforming the tax system for non-commercial organizations in Russia. Opinions of experts in the field of taxation are directed at modification of the existing system of taxation by increase in tax privileges and introduction of a new special mode for non-commercial organizations. Non-commercial organizations in Russia are offered to make use of the positive experience of foreign countries, in particular the experience of the USA including application of a sliding scale of rates of taxation for creation of new tax conditions, considering the specificity of all the categories of taxpayers and based on various approaches to definition of public advantage and the corresponding kinds of the performed activity. Directions of updating of the system of taxation of non-commercial organizations, based on ordering and streamlining of structure of tax preferences depending on kinds of non-commercial activity are offered. As the major factor of developing the focused noncommercial organizations socially the authors see the necessity of working out of the concept of taxation of non-commercial organizations, having defined its basic principles, problems, directions of development and ways of realization

Систематизируются недостатки действующей системы налогообложения нефтедобывающих предприятий, даются определение эффективной налоговой системы в недропользовании, критерии её построения и показатели оценки. ; The existing taxation system of subsurface resources users has the following vital imperfections: fiscal taxation predomination; irregularity in rent comings distribution over the budget levels of the Russian Federation; absence of distinct strategy of rent comings use; accounting and technical difficulty of privileges use by oil-production enterprises, first of all, MET, as provided for in the legislation; undeveloped system of tax formation bases under MET depending on geological-geographical characteristics and worked-out deposits; absence of reproduction taxation aspect in subsoil resources management; low competition in oil industry due to the tendency of socialisation of oil and gas sector; absence of tax mechanisms encouraging business development in the long-run perspective. Thus, the existing taxation system does not encourage rational and effective subsurface resources use. It is necessary to develop theoretical justification and to form new effective taxation system for mining operations. The authors offer the following criteria for building an effective taxation system for mining operations: 1. Coordination of competing demands of mining operation subjects based on the principles of justice, ecological imperative, ecological and economic safety of state paying attention to the interests of native minorities and future generations. 2. Distinctiveness and methodical simplicity of taxation and accounting-production possibility of use. 3. Differentiation of taxation depending on natural resources types, their reproduction peculiarities, strategic importance, and geological-geographic characteristics of a deposit. 4. Direction to provide wide reproduction of natural resources. 5. Combination of economic, social and ecological effectiveness in mining operation with the priority of ecology. 6. Encouragement of improvement of ecological-economic effective natural resources use, and their complex, eco-friendly and maximum wasteless extraction. 7. Provision of innovative-investing incentives and possibilities for subsoil resources users. 8. Compliance with the strategic goals of the state development aimed at the socially oriented civil society formation. Thus, the effective taxation system in mining operation is a taxation system organisation providing fair combination of competing demands of all subsoil resources users, basing on ecological and social principles of taxation system under an optimal tax duty depending on natural-geographic and other peculiarities of deposits. The taxation system should encourage rational and effective mining operation aimed at the realisation of strategic goals of society development