
	Taxes and Taxation Reference: Kozlova, S. A. Taxation of Income-Bearing Activities at Educational Institution // Taxes and Taxation. 2012. № 2. P. 33-41. URL: https://en.nbpublish.com/library_read_article.php?id=59199 Kozlova, S. A. Taxation of Income-Bearing Activities at Educational Institution Abstract: One of the purposes of the social reform is to regulate taxation of paid services and income-bearing activities performed by institutions and organizations. The question whether educational institutions could independently administer ‘earned funds’ and whether those funds were subject to taxes was not clearly solved before the reformation of the system of state institutions including educational ones. The author of this particular article make distinctions between paid educational activity and income-bearing activity conducted by educational institutions. Keywords: taxes and taxation, institution, tax, education, benefi ts, subsides, cost sheet, fi nancing, value added tax, profi t. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Federal'nyy zakon ot 08.05.2010 N 83-FZ «O vnesenii izmeneniy v otdel'nye zakonodatel'nye 2. akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem pravovogo polozheniya gosudarstvennykh 3. (munitsipal'nykh) uchrezhdeniy» (red. ot 07.02.2011) // Sobranie zakonodatel'stva RF. 10.05.2010. №19. 4. St. 2291. 5. Zakon RF ot 10.07.1992 N 3266-1 «Ob obrazovanii» (red. ot 01.07.2011) // Sobranie zakonodatel'stva 6. RF. 15.01.1996. №3. St. 150. 7. Federal'nyy zakona ot 12 yanvarya 1996 goda №7-FZ «O nekommercheskikh organizatsiyakh» (red. ot 8. 04.06.2011) // Sobranie zakonodatel'stva RF. 15.01.1996. №3. St. 145. 9. Federal'nyy zakon ot 03.11.2006 №174 - FZ «Ob avtonomnykh uchrezhdeniyakh» // Sobranie zakonodatel'- 10. stva (red. ot 14.06.2011) // Sobranie zakonodatel'stva RF. 06.11.2006. №45. St. 4626. 11. Postanovlenie Pravitel'stva RF ot 10.11.2011 №917 «Ob utverzhdenii perechnya vidov obrazovatel'noy 12. i meditsinskoy deyatel'nosti, osushchestvlyaemoy organizatsiyami, dlya primeneniya nalogovoy stavki 0 13. protsentov po nalogu na pribyl' organizatsiy» // www.pravo.gov.ru 14. Stepanova M.A. Dokhody i raskhody dlya tseley nalogooblozheniya po prinosyashchey dokhod deyatel'nosti 15. obrazovatel'nykh uchrezhdeniy // Sovetnik v sfere obrazovaniya. - 2010. - №1. Markina E.V. Problemy 16. nalogooblozheniya pribyli obrazovatel'nykh uchrezhdeniy // Finansy. - 2004. - №4. 17. Tukhvatulin R.Sh. Roznichnaya torgovlya: uchet raskhodov // Uchet v byudzhetnykh uchrezhdeniyakh – 2010. –12. 18. http://www.glavbukh.ru/mag/55/1145 i dr. 19. Salina L. Nalogovye aspekty deyatel'nosti “novykh” byudzhetnykh i kazennykh uchrezhdeniy // Byudzhetnye 20. organizatsii: bukhgalterskiy uchet i nalogooblozhenie. – 2010. - №9. 21. Fedina G.M. Primenenie registrov ucheta i «pevichki»: novye normy // Uchet v byudzhetnykh uchrezhde- 22. niyakh. – 2011. – 4. http://www.glavbukh.ru/mag/55/1145 23. Opal'skaya A.L. Gosimushchestvo mozhno sdat' v arendu // Uchet v byudzhetnykh uchrezhdeniyakh. –2011. - №4. 24. - S.44-46. 25. Beskrovnyy P.V. Problemnye voprosy ucheta arendnoy platy, vozmeshcheniya kommunal'nykh uslug i 26. kompensatsii nalogov byudzhetnymi uchrezhdeniyami i metodicheskie rekomendatsii po ikh razresheniyu 27. (na primere Volgogradskoy oblasti // Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organiza- 28. tsiyakh. – 2011. - №5. Konsul'tantPlyus. 29. Garnov I. Problemy nalogooblozheniya gosudarstvennykh (munitsipal'nykh) uchrezhdeniy v perekhodnyy 30. period // Byudzhetnye organizatsii: bukhgalterskiy uchet i nalogooblozhenie. – 2011. - №11. 31. Elisova I.N. Ne vse platnye uslugi uchrezhdeniy osvobozhdayutsya ot NDS // Uchet v byudzhetnykh uchrezh- 32. deniyakh. – 2011. – №4. C. 3—31. 33. Semenikhin V. Stat'ya: Izmenenie pravovogo polozheniya gosuchrezhdeniy //Audit i nalogooblozhenie. 34. – 2011. - №2. SPS «Konsul'tantPlyus». 35. Vasil'ev Yu.A. Ischislenie i uplata zemel'nogo naloga gosudarstvennymi (munitsipal'nymi) uch- 36. rezhdeniyami // Byudzhetnye uchrezhdeniya zdravookhraneniya: bukhgalterskiy uchet i nalogooblozhenie. 37. – 2011.- №7. SPS «Konsul'tant Plyus».

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Kozlova, S. A. Taxation of Income-Bearing Activities at Educational Institution