Аннотация: The subject of the research is the combination of methodological features of evaluating and recognition of net assets of autonomous nonprofit organizations based on the Russian and international approaches considering the specifics of the economic/legal status of the property of an autonomous nonprofit organization. In her article Legenkova touches upon the debating points of accounting at organizations of the government administrative sector based both on Russian standards and International Financial Reporting Standards for the public sector enterprises. The main target of the research is the analysis of the problems related to justification of the rules for keeping records of net assets of autonomous nonprofit organizations and evaluating their elements. The research methods used by the author include comparison, synthesis, analysis, logical approach, system approach and other research methods. The novelty and conclusions of the research involve the scientific research results provided in this article and summary of the features and problems of recognition of net assets of autonomous nonprofit organizations in compliance with the national standards, draft federal accounting standards developed for the government administrative sector and International Financial Reporting Standards as well as guidelines for alternative methods of evaluating a recognized property and assessing its value when calculating net assets of autonomous nonprofit organizations. 

Ключевые слова: nonprofit organizations, net worth, net assets, obligations, most valuable assets, international standards, public sector, financial statement (financial report), national standard, autonomous organizations, accounting procedure

Библиография:
Yu. M. Burykin. Problema ucheta osnovnykh sredstv i nematerial'nykh aktivov v bukhgalterskom uchete Rossiyskoy Federatsii dlya malykh i srednikh predpriyatiy metodom umen'shaemogo ostatka // Nalogi i nalogooblozhenie. – 2011. – № 12. – S. 104-107
Dombrovskaya E.N. O primenenii mezhdunarodnykh standartov finansovoy otchetnosti v obshchestvennom sektore ekonomiki Rossii//Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organizatsiyakh. 2012. № 19(307). S.13-21
Bogatyrev S.Yu. Nalogovye aspekty otsenki stoimosti biznesa // Nalogi i nalogooblozhenie.-2014.-7.-C. 650-661. DOI: 10.7256/1812-8688.2014.7.12068.
Dubolazov V.A., Neelova N.V. Uchet imushchestva federal'nykh gosudarstvennykh avtonomnykh obrazovatel'nykh uchrezhdeniy v sootvetstvii s rossiyskimi i Mezhdunarodnymi standartami finansovoy otchetnosti//Mezhdunarodnyy bukhgalterskiy uchet.2014. №12(306). S.2-15
G.A. Manokhina, R.S. Vidishcheva Mezhdunarodnye standarty finansovoy otchetnosti dlya malogo i srednego biznesa // Sovremennaya nauka: aktual'nye problemy teorii i praktiki. Seriya "Ekonomika i pravo"-2012, №8-9,-S. 60-62

References (transliteration):
Yu. M. Burykin. Problema ucheta osnovnykh sredstv i nematerial'nykh aktivov v bukhgalterskom uchete Rossiyskoy Federatsii dlya malykh i srednikh predpriyatiy metodom umen'shaemogo ostatka // Nalogi i nalogooblozhenie. – 2011. – № 12. – S. 104-107
Dombrovskaya E.N. O primenenii mezhdunarodnykh standartov finansovoy otchetnosti v obshchestvennom sektore ekonomiki Rossii//Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organizatsiyakh. 2012. № 19(307). S.13-21
Bogatyrev S.Yu. Nalogovye aspekty otsenki stoimosti biznesa // Nalogi i nalogooblozhenie.-2014.-7.-C. 650-661. DOI: 10.7256/1812-8688.2014.7.12068.
Dubolazov V.A., Neelova N.V. Uchet imushchestva federal'nykh gosudarstvennykh avtonomnykh obrazovatel'nykh uchrezhdeniy v sootvetstvii s rossiyskimi i Mezhdunarodnymi standartami finansovoy otchetnosti//Mezhdunarodnyy bukhgalterskiy uchet.2014. №12(306). S.2-15
G.A. Manokhina, R.S. Vidishcheva Mezhdunarodnye standarty finansovoy otchetnosti dlya malogo i srednego biznesa // Sovremennaya nauka: aktual'nye problemy teorii i praktiki. Seriya "Ekonomika i pravo"-2012, №8-9,-S. 60-62

Аннотация: The authors of the article analyze taxation of Russian non-profit organizations. Tax treatment of non-profit organizations is described both compared to profit organizations and depending on particular forms of legal entity’s incorporation and scopes of activity. Special attention is paid to profits earned by non-profit organizations and taxation of profit. The authors offer their own classification of these profits based on the differentiated approach from the point of view of the definition of “taxable income”. The authors also analyze peculiarities of establishing a tax base for paying the main taxes by non-profit organizations. Research methodology is based on the dialectic approach to taxation of non-profit organizations involving the analysis of financial and, in particular, tax relations in their mutual reference and dependence. The authors also apply the methods of system and comparative analysis. The main results of the research include the following: the authors have discovered the dependence of taxation of non-profit organizations on the nature of their activity, have classified and described factors that have a direct influence on taxation of non-profit organizations including financial sources, participants and a scope of activities of a non-profit organizations and have described the main peculiarities of establishing the tax base for paying the main taxes by non-profit organizations.

Ключевые слова: nonprofit organizations, taxes, taxable income, tax burden, tax rebates, special-purpose receipts, forms of legal entity’s incorporation, scope of activity, public goods, taxpayer.

Библиография:
Frumina S.V. Analiz normativnogo pravovogo obespecheniya finansovoy politiki gosudarstva // Administrativnoe i munitsipal'noe pravo. – 2014.-№7. S.638-645. DOI: 10.7256/1999-2807.2014.7.12222.
Kiseleva T.Yu. Mnogoaspektnyy podkhod k ponimaniyu finansovoy sistemy // Izvestiya vysshikh uchebnykh zavedeniy. Seriya: Ekonomika, finansy i upravlenie proizvodstvom. – 2014.-№2(20). S. 22-28.
Dzusova S.S. Vektor razvitiya finansovoy nauki v sovremennoy ekonomike // Audit i finansovyy analiz. – 2013.-№4. S.311-314.
Federal'nyy zakon «O nekommercheskikh organizatsiyakh» ot 12.01.1996 №7-FZ (red. ot 21.07.2014).
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 №146-FZ (red. ot 28.06.2014).
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 №117-FZ (red. ot 21.07.2014).
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 24 - 44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
I.Yu. Karandaev Nalogooblozhenie byudzhetnykh uchrezhdeniy
v Rossiyskoy Federatsiy // Nalogi i nalogooblozhenie. - 2012. - 9. - C. 34 - 41.

References (transliteration):
Frumina S.V. Analiz normativnogo pravovogo obespecheniya finansovoy politiki gosudarstva // Administrativnoe i munitsipal'noe pravo. – 2014.-№7. S.638-645. DOI: 10.7256/1999-2807.2014.7.12222.
Kiseleva T.Yu. Mnogoaspektnyy podkhod k ponimaniyu finansovoy sistemy // Izvestiya vysshikh uchebnykh zavedeniy. Seriya: Ekonomika, finansy i upravlenie proizvodstvom. – 2014.-№2(20). S. 22-28.
Dzusova S.S. Vektor razvitiya finansovoy nauki v sovremennoy ekonomike // Audit i finansovyy analiz. – 2013.-№4. S.311-314.
Federal'nyy zakon «O nekommercheskikh organizatsiyakh» ot 12.01.1996 №7-FZ (red. ot 21.07.2014).
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 №146-FZ (red. ot 28.06.2014).
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 №117-FZ (red. ot 21.07.2014).
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 24 - 44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
I.Yu. Karandaev Nalogooblozhenie byudzhetnykh uchrezhdeniy
v Rossiyskoy Federatsiy // Nalogi i nalogooblozhenie. - 2012. - 9. - C. 34 - 41.

Аннотация: The article concerns history of development of non-profit enterprises in the Russian Federation. The author provides analysis of organizational and legal specificities of their functioning. Analysis has shown that non-profit enterprises play an important social, economic and political role in the society, providing services, being employers and human rights activists. They also play a less obvious but nevertheless important role in the development of the civil society, facilitating improvement of living standard, supporting and facilitating civil and religious values. The article provides a study of the modern situation in the tax legislation, making tax statuses of commercial and non-profit organizations basically equal. The author makes a conclusion on the need to develop a clear conceptual approach towards formation of the system of legal and tax identity of non-profit organizations, which has to be taken simultaneously with the improvement of the legislation on commercial enterprises. When there is a united system of organizational legal forms, there shall be a possibility of provision of tax preferences to the due subjects by the state. When choosing recipients of profits among the non-profit organizations, attention should be paid to the types of activity of these organizations and sources of their financing.

Ключевые слова: non-profit organizations, tax system, reform, tax policy, tax preferences, tax exemption, third sector of economy, public organizations, socially-oriented, foreign tax agent.

Контактная информация: Grischenko, Aleksey Valerievich, 107045, Russia, Moskva, ul. Sretenka, 28

Библиография:
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Moldovanov M.M. O pravovom polozhenii federal'nykh kazennykh, byudzhetnykh i avtonomnykh uchrezhdeniy // Aktual'nye problemy rossiyskogo prava.-2013.-1.-C. 51-54.
Weisbrod, Burton Allen. The nonprofit economy. Harvard University Press, Cambridge, Massachusetts, London, England. 1988. S. 16.
O. A. Kozhevnikov Novye izmeneniya v zakonodatel'stvo o nekommercheskikh organizatsiyakh: shag vpered i dva nazad // Politika i Obshchestvo.-2012.-8.-C. 13-16.
James R. Hines. Jr. Nonprofit Business Activity and Unrelated Business Income Tax. Cambridge, 1998.
Rybakova O.M. Sistema natsional'nykh schetov dlya sektora nekommercheskikh organizatsiy, obsluzhivayushchikh domashnie khozyaystva Rossiyskoy Federatsii. / O.M. Rybakova, E.M. Girbasova // Mezhdunarodnyy bukhgalterskiy uchet. – 2010.-№18. – S.12-23.
Povyshenie effektivnosti gosudarstvennykh investitsiy v sektor sotsial'no-orientirovannykh (SO) NKO. The Boston Consulting Group. M., 2011.
Grishchenko A.V. Metodicheskie aspekty formirovaniya i nalogooblozheniya tselevogo kapitala nekommercheskikh organizatsiy. // Vestnik Voronezhskogo gosudarstvennogo universiteta. Seriya: Ekonomika i upravlenie. 2013. № 1. S. 167-174.

References (transliteration):
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Moldovanov M.M. O pravovom polozhenii federal'nykh kazennykh, byudzhetnykh i avtonomnykh uchrezhdeniy // Aktual'nye problemy rossiyskogo prava.-2013.-1.-C. 51-54.
Weisbrod, Burton Allen. The nonprofit economy. Harvard University Press, Cambridge, Massachusetts, London, England. 1988. S. 16.
O. A. Kozhevnikov Novye izmeneniya v zakonodatel'stvo o nekommercheskikh organizatsiyakh: shag vpered i dva nazad // Politika i Obshchestvo.-2012.-8.-C. 13-16.
James R. Hines. Jr. Nonprofit Business Activity and Unrelated Business Income Tax. Cambridge, 1998.
Rybakova O.M. Sistema natsional'nykh schetov dlya sektora nekommercheskikh organizatsiy, obsluzhivayushchikh domashnie khozyaystva Rossiyskoy Federatsii. / O.M. Rybakova, E.M. Girbasova // Mezhdunarodnyy bukhgalterskiy uchet. – 2010.-№18. – S.12-23.
Povyshenie effektivnosti gosudarstvennykh investitsiy v sektor sotsial'no-orientirovannykh (SO) NKO. The Boston Consulting Group. M., 2011.
Grishchenko A.V. Metodicheskie aspekty formirovaniya i nalogooblozheniya tselevogo kapitala nekommercheskikh organizatsiy. // Vestnik Voronezhskogo gosudarstvennogo universiteta. Seriya: Ekonomika i upravlenie. 2013. № 1. S. 167-174.

Аннотация: Reformation of the budgeting system involves raising efficiency and quality of managing public finances at all level of the country’s budgeting system including raising efficiency of local budgets. In this regard, the author of the article analyzes the role of external municipal financial control in specifying tax revenues of a municipality. Activity of external municipal financial control essentially influences the budgeting and social and economic processes. The methodological concepts of this research include scientific publications by Russian economists in the sphere of external municipal financial control. In his research the author uses the methods of analysis and synthesis, deduction and induction. According to the Budget Code of the Russian Federation, the modern system of financial control consists of the external financial control and internal financial control. Both internal and external forms of financial control are equally important for establishing and using public funds at all levels. However, the author of the present article believes that it is the system of external financial control that must guarantee implementation of the integral budgetary and financial policy as well as the identity of purpose, principles and coordination of actions in the sphere of control over federal, regional and municipal budgets. Activity of municipal supervisory accounting authorities plays a great role in regulating and managing tax sources of the income basis of local budgets through expertise of local budget projects and control over execution of these projects. At the municipal level tax revenues are the most obvious driver of financial independence of territories which, in its turn, is the most important criterion of the Russian society democratization.

Ключевые слова: municipality, finances, financial control, supervising accounting authority, tax revenues, budget, independence of territories, social and economic processes, the role of control, specifying tax revenues.

Контактная информация: Gordin Vladimir Ivanovich, 400066, Russia, Volgograd, ul. Sovetskaya 4а.

Библиография:
Skoryakov O.V. K voprosu o novom etape reformirovaniya zakonodatel'stva o kontrol'no-schetnykh organakh sub'ektov Rossiyskoy Federatsii i munitsipal'nykh obrazovaniy // Administrativnoe i munitsipal'noe pravo.-2011.-9.-C. 87-89.
M. B. Razgil'dieva Teoreticheskie problemy byudzhetno-pravovoy otvetstvennosti // Finansovoe pravo i upravlenie.-2013.-2.-C. 102-118. DOI: 10.7256/2310-0508.2013.2.9876.
O.V. Boltinova K voprosu o gosudarstvennom finansovom kontrole v Rossiyskoy Federatsii // Finansovoe pravo i upravlenie.-2013.-2.-C. 39-45. DOI: 10.7256/2310-0508.2013.2.9725.
Stepashin S.V. Gosudarstvennyy finansovyy kontrol' v protivodeystvii korruptsii // Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya.-2012.-3.-C. 15-17.
O sisteme munitsipal'nogo finansovogo kontrolya // Audit i finansovyy analiz. – № 4. – 2011. URL: http://www.auditfin.com/fin/2011/4/01_01/01_01%20.pdf.
Slobodchikov D.N., Lozovskiy S.V. Gosudarstvennyy i munitsipal'nyy byudzhetnyy kontrol' (na primere Kamchatskogo kraya): Monografiya. – M.: Izdatel'skiy dom «Ekonomicheskaya gazeta», 2012. – 164 s.
Zhadan V.V. Munitsipal'nyy finansovyy kontrol' v sisteme byudzhetnykh otnosheniy: avtoref. … k.e.n. – Krasnodar, 2005. – URL: http://www.dissercat.com/content/munitsipalnyi-finansovyi-kontrol-v-sisteme-byudzhetnykh-otnoshenii.
Gladkikh N.M., Rakitin D.Yu. O finansovom kontrole za deyatel'nost'yu munitsipal'nykh ispolnitel'nykh organov // Nalogi (zhurnal). – 2009. – № 3.
Vnutrennie materialy Kontrol'no-schetnoy palaty Volgograda. URL: http://www.kspvolg.ru.
Byudzhetnyy kodeks Rossiyskoy Federatsii ot 31.07.1998 № 145-FZ (red. ot 28.12.2013) (s izm. i dop., vstup. v silu s 01.01.2014). V dannom vide dokument opublikovan ne byl. Dostup iz spravochno-pravovoy sistemy «Konsul'tantPlyus». Pervonachal'nyy tekst dokumenta // Rossiyskaya gazeta, № 153–154, 12.08.1998.
Nikitkova U.O.. Ob effektivnosti praktiki mestnogo nalogooblozheniya. // Nalogi i nalogooblozhenie.-2013.-№
-C. 877-884. DOI: .10.7256/1812-8688.2013.12.10238. 12. Men'shenina N.N., Antropova Yu.Yu., Korobeynikova A.P.. Korruptsiya v sovremennoy Rossii: izuchenie obshchestvennogo mneniya grazhdan megapolisov (na primere g.g. Ekaterinburga i Vladivostoka). // Politika i Obshchestvo.-2013.-№ 12.-C. 1429-1438. DOI: .10.7256/1812-8696.2013.12.10328.
Ageev V. N.. Ogranichenie prav i svobod munitsipal'nykh sluzhashchikh kak sposob protivodeystviya korruptsii // Trendy i upravlenie.-2013.-№ 3.-C. 72-81. DOI: .10.7256/2307-9118.2013.3.7244.
A.V Gubnitsyn. Prozrachnost' dostupnost' i zainteresovannost'. Kanadskiy retsept vovlecheniya grazhdan v mestnoe samoupravlenie. // Trendy i upravlenie.-2013.-№ 2.-C. 180-186. DOI: .10.7256/2307-9118.2013.2.6293.
Aguzarova L.A.. Problemy formirovaniya byudzhetov munitsipal'nogo obrazovaniya v dotatsionnom regione (na materialakh RSO-Alaniya). // Nalogi i nalogooblozhenie.-2013.-№ 4.-C. 279-285. DOI: .10.7256/1812-8688.2013.4.873

References (transliteration):
Skoryakov O.V. K voprosu o novom etape reformirovaniya zakonodatel'stva o kontrol'no-schetnykh organakh sub'ektov Rossiyskoy Federatsii i munitsipal'nykh obrazovaniy // Administrativnoe i munitsipal'noe pravo.-2011.-9.-C. 87-89.
M. B. Razgil'dieva Teoreticheskie problemy byudzhetno-pravovoy otvetstvennosti // Finansovoe pravo i upravlenie.-2013.-2.-C. 102-118. DOI: 10.7256/2310-0508.2013.2.9876.
O.V. Boltinova K voprosu o gosudarstvennom finansovom kontrole v Rossiyskoy Federatsii // Finansovoe pravo i upravlenie.-2013.-2.-C. 39-45. DOI: 10.7256/2310-0508.2013.2.9725.
Stepashin S.V. Gosudarstvennyy finansovyy kontrol' v protivodeystvii korruptsii // Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya.-2012.-3.-C. 15-17.
O sisteme munitsipal'nogo finansovogo kontrolya // Audit i finansovyy analiz. – № 4. – 2011. URL: http://www.auditfin.com/fin/2011/4/01_01/01_01%20.pdf.
Slobodchikov D.N., Lozovskiy S.V. Gosudarstvennyy i munitsipal'nyy byudzhetnyy kontrol' (na primere Kamchatskogo kraya): Monografiya. – M.: Izdatel'skiy dom «Ekonomicheskaya gazeta», 2012. – 164 s.
Zhadan V.V. Munitsipal'nyy finansovyy kontrol' v sisteme byudzhetnykh otnosheniy: avtoref. … k.e.n. – Krasnodar, 2005. – URL: http://www.dissercat.com/content/munitsipalnyi-finansovyi-kontrol-v-sisteme-byudzhetnykh-otnoshenii.
Gladkikh N.M., Rakitin D.Yu. O finansovom kontrole za deyatel'nost'yu munitsipal'nykh ispolnitel'nykh organov // Nalogi (zhurnal). – 2009. – № 3.
Vnutrennie materialy Kontrol'no-schetnoy palaty Volgograda. URL: http://www.kspvolg.ru.
Byudzhetnyy kodeks Rossiyskoy Federatsii ot 31.07.1998 № 145-FZ (red. ot 28.12.2013) (s izm. i dop., vstup. v silu s 01.01.2014). V dannom vide dokument opublikovan ne byl. Dostup iz spravochno-pravovoy sistemy «Konsul'tantPlyus». Pervonachal'nyy tekst dokumenta // Rossiyskaya gazeta, № 153–154, 12.08.1998.
Nikitkova U.O.. Ob effektivnosti praktiki mestnogo nalogooblozheniya. // Nalogi i nalogooblozhenie.-2013.-№
-C. 877-884. DOI: .10.7256/1812-8688.2013.12.10238. 12. Men'shenina N.N., Antropova Yu.Yu., Korobeynikova A.P.. Korruptsiya v sovremennoy Rossii: izuchenie obshchestvennogo mneniya grazhdan megapolisov (na primere g.g. Ekaterinburga i Vladivostoka). // Politika i Obshchestvo.-2013.-№ 12.-C. 1429-1438. DOI: .10.7256/1812-8696.2013.12.10328.
Ageev V. N.. Ogranichenie prav i svobod munitsipal'nykh sluzhashchikh kak sposob protivodeystviya korruptsii // Trendy i upravlenie.-2013.-№ 3.-C. 72-81. DOI: .10.7256/2307-9118.2013.3.7244.
A.V Gubnitsyn. Prozrachnost' dostupnost' i zainteresovannost'. Kanadskiy retsept vovlecheniya grazhdan v mestnoe samoupravlenie. // Trendy i upravlenie.-2013.-№ 2.-C. 180-186. DOI: .10.7256/2307-9118.2013.2.6293.
Aguzarova L.A.. Problemy formirovaniya byudzhetov munitsipal'nogo obrazovaniya v dotatsionnom regione (na materialakh RSO-Alaniya). // Nalogi i nalogooblozhenie.-2013.-№ 4.-C. 279-285. DOI: .10.7256/1812-8688.2013.4.873

Аннотация: The authors of the article analyze the problems that may arise in the process of implementation and enforcement of tax and budget legislation of the Russian Federation. The authors focus on the problems of taxation of a new type of establishment. They offer a definition of such establishments and describe their status in tax law. The authors also make their recommendations on how to solve the issues arising in the spheres of legal regulation of tax and budgetary accounting and financing of public, budgetary and autonomous establishments.

Ключевые слова: taxes and taxation, new type of establishment, legal status, institutional setup, functional reliability of management, public, budgetary, autonomous establishments (institutions), taxation issues, tax accounting, budgetary accounting, financing.

Библиография:
1. Aristotel'. Soch.: V 4 t. T. 4. M., 1984. S. 376.
2. Bogdanov M. L. K voprosu o neobkhodimosti legal'nogo opredeleniya byudzhetnogo uchrezhdeniya kak uchrezhdeniya novogo tipa//Sovremenny tendentsii v nauke: novyy vzglyad v sb. nauch. tr. po mat-lam Mezhdunar. zaoch. nauch.-prakt. konf. 29 noyabrya 2011 g. v 9 chastyakh. Chast' 8; M-vo obr. i nauki RF. Tambov: Izd-vo TROO «Biznes-Nauka-Obshchestvo», 2011. 163 s.
3. Bogdanov M.L. Osobennosti nalogooblozheniya pribyli byudzhetnykh organizatsiy//Informatsionnye tekhnologii v nauke, sotsiologii, ekonomike i biznese IT+SE’09: Tez. dokl. XXXIIV mezhdunar. konf. (30 sent. – 8 okt. 2009 g. Yalta-Gurzuf, Krym, Ukraina. – [M.: MGAPI], 2008.- 428 c. (Prilozh. k zh-lu «Otkrytoe obrazovanie»).
4. Byudzhetnyy kodeks Rossiyskoy Federatsii. – Moskva: Prospekt, Kno-Rus, 2010. – 272 s. [2, s.11].
5. Kolosov B.V., Bogdanov M.L. Vliyanie pravovoy sredy na upravlenie razvitiem sistemy gosudarstvennykh uchrezhdeniy novogo tipa//Materialy pyatoy mezhdunarodnoy konferentsii «Upravlenie razvitiem krupnomasshtabnykh sistem MLSD'201». M.: IPU RAN, Tom II. 2010. – 383 s.
6. Nalogovyy kodeks Rossiyskoy Federatsii. Chasti pervaya i vtoraya.- Moskva: Prospekt, KnoRus, 2012. – 832 s.
7. Federal'nyy zakon Rossiyskoy Federatsii ot 12 yanvarya 1996 goda N 7-FZ "O nekommercheskikh organizatsiyakh".
8. Federal'nyy zakon Rossiyskoy Federatsii ot 3 noyabrya 2006 g. N 174-FZ «Ob avtonomnykh uchrezhdeniyakh».
9. Federal'nyy zakon Rossiyskoy Federatsii ot 8 maya 2010 g. N 83-FZ "O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem pravovogo polozheniya gosudarstvennykh (munitsipal'nykh) uchrezhdeniy".

References (transliteration):
1. Aristotel'. Soch.: V 4 t. T. 4. M., 1984. S. 376.
2. Bogdanov M. L. K voprosu o neobkhodimosti legal'nogo opredeleniya byudzhetnogo uchrezhdeniya kak uchrezhdeniya novogo tipa//Sovremenny tendentsii v nauke: novyy vzglyad v sb. nauch. tr. po mat-lam Mezhdunar. zaoch. nauch.-prakt. konf. 29 noyabrya 2011 g. v 9 chastyakh. Chast' 8; M-vo obr. i nauki RF. Tambov: Izd-vo TROO «Biznes-Nauka-Obshchestvo», 2011. 163 s.
3. Bogdanov M.L. Osobennosti nalogooblozheniya pribyli byudzhetnykh organizatsiy//Informatsionnye tekhnologii v nauke, sotsiologii, ekonomike i biznese IT+SE’09: Tez. dokl. XXXIIV mezhdunar. konf. (30 sent. – 8 okt. 2009 g. Yalta-Gurzuf, Krym, Ukraina. – [M.: MGAPI], 2008.- 428 c. (Prilozh. k zh-lu «Otkrytoe obrazovanie»).
4. Byudzhetnyy kodeks Rossiyskoy Federatsii. – Moskva: Prospekt, Kno-Rus, 2010. – 272 s. [2, s.11].
5. Kolosov B.V., Bogdanov M.L. Vliyanie pravovoy sredy na upravlenie razvitiem sistemy gosudarstvennykh uchrezhdeniy novogo tipa//Materialy pyatoy mezhdunarodnoy konferentsii «Upravlenie razvitiem krupnomasshtabnykh sistem MLSD'201». M.: IPU RAN, Tom II. 2010. – 383 s.
6. Nalogovyy kodeks Rossiyskoy Federatsii. Chasti pervaya i vtoraya.- Moskva: Prospekt, KnoRus, 2012. – 832 s.
7. Federal'nyy zakon Rossiyskoy Federatsii ot 12 yanvarya 1996 goda N 7-FZ "O nekommercheskikh organizatsiyakh".
8. Federal'nyy zakon Rossiyskoy Federatsii ot 3 noyabrya 2006 g. N 174-FZ «Ob avtonomnykh uchrezhdeniyakh».
9. Federal'nyy zakon Rossiyskoy Federatsii ot 8 maya 2010 g. N 83-FZ "O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem pravovogo polozheniya gosudarstvennykh (munitsipal'nykh) uchrezhdeniy".

Аннотация: The social reform is aimed to harmonize taxation from paid educational activities and profi table activities of educational institutions. Prior to the reform of state educational institutions, the issues of whether the educational institutions have the right to use the money, which they have earned, and whether they need to pay taxes, were not resolved. The article distinguishes between paid educational activities and profi table activities of educational institutions.

Ключевые слова: taxes and taxation, fi scal institution, budget institution, autonomous institution, tax on profi t of organizations, value added tax, tax on property of organizations, land tax, simplifi ed taxation system, traditional taxation system.

Контактная информация: Kozlova, Svetlana Anatolievna, 394018, Russia, Voronezh, ul. Kirova, 22

Библиография:
1. Federal'nyy zakon ot 08.05.2010 N 83-FZ «O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem pravovogo
polozheniya gosudarstvennykh (munitsipal'nykh) uchrezhdeniy».
2. Zakon RF ot 10.07.1992 N 3266-1 «Ob obrazovanii».
3. Nalogovyy kodeks RF
4. Byudzhetnyy kodeks RF.

References (transliteration):
1. Federal'nyy zakon ot 08.05.2010 N 83-FZ «O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem pravovogo
polozheniya gosudarstvennykh (munitsipal'nykh) uchrezhdeniy».
2. Zakon RF ot 10.07.1992 N 3266-1 «Ob obrazovanii».
3. Nalogovyy kodeks RF
4. Byudzhetnyy kodeks RF.

Аннотация: The author of the article views peculiarities of paying different kinds of taxes by budgetary organizations in terms of ongoing state and municipal organization reforms in the Russian Federation. The author gives a comparative analysis and summary about tax benefits provided for regional and local taxes. Based on the results the author concludes that federal budgetary organizations are deprived of tax benefits both at the Russian Federation level and the level of municipal units. Moreover, the author underlines that the Russian Federation tax legislation gradually creates equal legal conditions for all legal entities providing socially important services to the population disregarding organizational and legal form of such entities. This is doe in order to support competition in this sphere and raise the quality of services rendered to the population. Taking into account that budgetary organizations are considered as non-profit ones, they are granted considerable tax benefits for federal taxes, in particular for profit tax.

Ключевые слова: taxes and taxation, budgetary organizations, tax liability, VAT, profit tax, corporate property tax, transport tax, tax benefits, revenue account.

Контактная информация: Karandaev Igor Yurievich, Sadovaya-Kudrinskaya St. 9, Moscow 123995, Russia.

Библиография:
1. Boltinova O.V. K voprosu o finansirovanii negosudarstvennykh obrazovatel'nykh uchrezhdeniy Rossiyskoy Federatsii // Lex Russica. 2011. № 3. S. 474 ? 483.
2. Pisareva E.G. Pravovoe polozhenie gosudarstvennykh uchrezhdeniy v sfere finansov / pod red. dokt. yurid. nauk, prof. N.I. Khimichevoy. - M.: Yurlitinform, 2011. 216 s.
3. Yagovkina V.A. Izmenenie nalogooblozheniya munitsipal'nykh uchrezhdeniy // Praktika munitsipal'nogo upravleniya. 2011. № 7. S. 18 - 23.
4. Yagovkina V.A. Nalogovye l'goty dlya gosudarstvennykh i munitsipal'nykh uchrezhdeniy // Finansovoe pravo. 2012. № 1. S. 36 - 38.
5. Yagovkina V.A. Finansy gosudarstvennykh i munitsipal'nykh uchrezhdeniy kak detsentralizovannye publichnye fondy // Finansovoe pravo. 2011. № 1. S. 6 - 8.

References (transliteration):
1. Boltinova O.V. K voprosu o finansirovanii negosudarstvennykh obrazovatel'nykh uchrezhdeniy Rossiyskoy Federatsii // Lex Russica. 2011. № 3. S. 474 ? 483.
2. Pisareva E.G. Pravovoe polozhenie gosudarstvennykh uchrezhdeniy v sfere finansov / pod red. dokt. yurid. nauk, prof. N.I. Khimichevoy. - M.: Yurlitinform, 2011. 216 s.
3. Yagovkina V.A. Izmenenie nalogooblozheniya munitsipal'nykh uchrezhdeniy // Praktika munitsipal'nogo upravleniya. 2011. № 7. S. 18 - 23.
4. Yagovkina V.A. Nalogovye l'goty dlya gosudarstvennykh i munitsipal'nykh uchrezhdeniy // Finansovoe pravo. 2012. № 1. S. 36 - 38.
5. Yagovkina V.A. Finansy gosudarstvennykh i munitsipal'nykh uchrezhdeniy kak detsentralizovannye publichnye fondy // Finansovoe pravo. 2011. № 1. S. 6 - 8.

Аннотация: 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.

Ключевые слова: taxes and taxation, institution, tax, education, benefi ts, subsides, cost sheet, fi nancing, value added tax, profi t.

Библиография:
Federal'nyy zakon ot 08.05.2010 N 83-FZ «O vnesenii izmeneniy v otdel'nye zakonodatel'nye
akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem pravovogo polozheniya gosudarstvennykh
(munitsipal'nykh) uchrezhdeniy» (red. ot 07.02.2011) // Sobranie zakonodatel'stva RF. 10.05.2010. №19.
St. 2291.
Zakon RF ot 10.07.1992 N 3266-1 «Ob obrazovanii» (red. ot 01.07.2011) // Sobranie zakonodatel'stva
RF. 15.01.1996. №3. St. 150.
Federal'nyy zakona ot 12 yanvarya 1996 goda №7-FZ «O nekommercheskikh organizatsiyakh» (red. ot
04.06.2011) // Sobranie zakonodatel'stva RF. 15.01.1996. №3. St. 145.
Federal'nyy zakon ot 03.11.2006 №174 - FZ «Ob avtonomnykh uchrezhdeniyakh» // Sobranie zakonodatel'-
stva (red. ot 14.06.2011) // Sobranie zakonodatel'stva RF. 06.11.2006. №45. St. 4626.
Postanovlenie Pravitel'stva RF ot 10.11.2011 №917 «Ob utverzhdenii perechnya vidov obrazovatel'noy
i meditsinskoy deyatel'nosti, osushchestvlyaemoy organizatsiyami, dlya primeneniya nalogovoy stavki 0
protsentov po nalogu na pribyl' organizatsiy» // www.pravo.gov.ru
Stepanova M.A. Dokhody i raskhody dlya tseley nalogooblozheniya po prinosyashchey dokhod deyatel'nosti
obrazovatel'nykh uchrezhdeniy // Sovetnik v sfere obrazovaniya. - 2010. - №1. Markina E.V. Problemy
nalogooblozheniya pribyli obrazovatel'nykh uchrezhdeniy // Finansy. - 2004. - №4.
Tukhvatulin R.Sh. Roznichnaya torgovlya: uchet raskhodov // Uchet v byudzhetnykh uchrezhdeniyakh – 2010. –12.
http://www.glavbukh.ru/mag/55/1145 i dr.
Salina L. Nalogovye aspekty deyatel'nosti “novykh” byudzhetnykh i kazennykh uchrezhdeniy // Byudzhetnye
organizatsii: bukhgalterskiy uchet i nalogooblozhenie. – 2010. - №9.
Fedina G.M. Primenenie registrov ucheta i «pevichki»: novye normy // Uchet v byudzhetnykh uchrezhde-
niyakh. – 2011. – 4. http://www.glavbukh.ru/mag/55/1145
Opal'skaya A.L. Gosimushchestvo mozhno sdat' v arendu // Uchet v byudzhetnykh uchrezhdeniyakh. –2011. - №4.
- S.44-46.
Beskrovnyy P.V. Problemnye voprosy ucheta arendnoy platy, vozmeshcheniya kommunal'nykh uslug i
kompensatsii nalogov byudzhetnymi uchrezhdeniyami i metodicheskie rekomendatsii po ikh razresheniyu
(na primere Volgogradskoy oblasti // Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organiza-
tsiyakh. – 2011. - №5. Konsul'tantPlyus.
Garnov I. Problemy nalogooblozheniya gosudarstvennykh (munitsipal'nykh) uchrezhdeniy v perekhodnyy
period // Byudzhetnye organizatsii: bukhgalterskiy uchet i nalogooblozhenie. – 2011. - №11.
Elisova I.N. Ne vse platnye uslugi uchrezhdeniy osvobozhdayutsya ot NDS // Uchet v byudzhetnykh uchrezh-
deniyakh. – 2011. – №4. C. 3—31.
Semenikhin V. Stat'ya: Izmenenie pravovogo polozheniya gosuchrezhdeniy //Audit i nalogooblozhenie.
– 2011. - №2. SPS «Konsul'tantPlyus».
Vasil'ev Yu.A. Ischislenie i uplata zemel'nogo naloga gosudarstvennymi (munitsipal'nymi) uch-
rezhdeniyami // Byudzhetnye uchrezhdeniya zdravookhraneniya: bukhgalterskiy uchet i nalogooblozhenie.
– 2011.- №7. SPS «Konsul'tant Plyus».

References (transliteration):
Federal'nyy zakon ot 08.05.2010 N 83-FZ «O vnesenii izmeneniy v otdel'nye zakonodatel'nye
akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem pravovogo polozheniya gosudarstvennykh
(munitsipal'nykh) uchrezhdeniy» (red. ot 07.02.2011) // Sobranie zakonodatel'stva RF. 10.05.2010. №19.
St. 2291.
Zakon RF ot 10.07.1992 N 3266-1 «Ob obrazovanii» (red. ot 01.07.2011) // Sobranie zakonodatel'stva
RF. 15.01.1996. №3. St. 150.
Federal'nyy zakona ot 12 yanvarya 1996 goda №7-FZ «O nekommercheskikh organizatsiyakh» (red. ot
04.06.2011) // Sobranie zakonodatel'stva RF. 15.01.1996. №3. St. 145.
Federal'nyy zakon ot 03.11.2006 №174 - FZ «Ob avtonomnykh uchrezhdeniyakh» // Sobranie zakonodatel'-
stva (red. ot 14.06.2011) // Sobranie zakonodatel'stva RF. 06.11.2006. №45. St. 4626.
Postanovlenie Pravitel'stva RF ot 10.11.2011 №917 «Ob utverzhdenii perechnya vidov obrazovatel'noy
i meditsinskoy deyatel'nosti, osushchestvlyaemoy organizatsiyami, dlya primeneniya nalogovoy stavki 0
protsentov po nalogu na pribyl' organizatsiy» // www.pravo.gov.ru
Stepanova M.A. Dokhody i raskhody dlya tseley nalogooblozheniya po prinosyashchey dokhod deyatel'nosti
obrazovatel'nykh uchrezhdeniy // Sovetnik v sfere obrazovaniya. - 2010. - №1. Markina E.V. Problemy
nalogooblozheniya pribyli obrazovatel'nykh uchrezhdeniy // Finansy. - 2004. - №4.
Tukhvatulin R.Sh. Roznichnaya torgovlya: uchet raskhodov // Uchet v byudzhetnykh uchrezhdeniyakh – 2010. –12.
http://www.glavbukh.ru/mag/55/1145 i dr.
Salina L. Nalogovye aspekty deyatel'nosti “novykh” byudzhetnykh i kazennykh uchrezhdeniy // Byudzhetnye
organizatsii: bukhgalterskiy uchet i nalogooblozhenie. – 2010. - №9.
Fedina G.M. Primenenie registrov ucheta i «pevichki»: novye normy // Uchet v byudzhetnykh uchrezhde-
niyakh. – 2011. – 4. http://www.glavbukh.ru/mag/55/1145
Opal'skaya A.L. Gosimushchestvo mozhno sdat' v arendu // Uchet v byudzhetnykh uchrezhdeniyakh. –2011. - №4.
- S.44-46.
Beskrovnyy P.V. Problemnye voprosy ucheta arendnoy platy, vozmeshcheniya kommunal'nykh uslug i
kompensatsii nalogov byudzhetnymi uchrezhdeniyami i metodicheskie rekomendatsii po ikh razresheniyu
(na primere Volgogradskoy oblasti // Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organiza-
tsiyakh. – 2011. - №5. Konsul'tantPlyus.
Garnov I. Problemy nalogooblozheniya gosudarstvennykh (munitsipal'nykh) uchrezhdeniy v perekhodnyy
period // Byudzhetnye organizatsii: bukhgalterskiy uchet i nalogooblozhenie. – 2011. - №11.
Elisova I.N. Ne vse platnye uslugi uchrezhdeniy osvobozhdayutsya ot NDS // Uchet v byudzhetnykh uchrezh-
deniyakh. – 2011. – №4. C. 3—31.
Semenikhin V. Stat'ya: Izmenenie pravovogo polozheniya gosuchrezhdeniy //Audit i nalogooblozhenie.
– 2011. - №2. SPS «Konsul'tantPlyus».
Vasil'ev Yu.A. Ischislenie i uplata zemel'nogo naloga gosudarstvennymi (munitsipal'nymi) uch-
rezhdeniyami // Byudzhetnye uchrezhdeniya zdravookhraneniya: bukhgalterskiy uchet i nalogooblozhenie.
– 2011.- №7. SPS «Konsul'tant Plyus».

Аннотация: The author analyzes reformation-related changes and unsolved issues of taxation of non-profi t organizations and charity activities.

Ключевые слова: taxes and taxation, non-profi t, charity, organization, activity, charity provider, target, fi nancing, revenue, draft law.

Библиография:
Belyaeva N.A. Nalog na dobavlennuyu stoimost' v nekommercheskikh organizatsiyakh // Bukhgalterskiy uchet
v byudzhetnykh i nekommercheskikh organizatsiyakh. 2008. №1. S. 23 - 28.
Belyaeva N.A. Nalog na imushchestvo nekommercheskikh organizatsiy // Bukhgalterskiy uchet v byudzhetnykh
i nekommercheskikh organizatsiyakh. 2007. №22. S. 32 - 35.
Gamol'skiy P.Yu. Nekommercheskie organizatsii: osobennosti nalogooblozheniya i bukhgalterskogo
ucheta. M.: ZAO «Kniga i Biznes», 2009. 352 s.
Danilenkov A. Nalogooblozhenie dokhodov tovarishchestva sobstvennikov zhil'ya // Finansovaya gazeta.
Regional'nyy vypusk. 2009. №14. S. 4.
Kuz'min G.V. Nalogooblozhenie operatsiy po realizatsii osnovnykh sredstv nekommercheskimi organi-
zatsiyami // Bukhgalterskiy uchet. 2008. №24. S. 14 - 19.
Lermontov Yu.M. Pravomernost' primeneniya osvobozhdeniya ot NDS obrazovatel'nymi uchrezhdeniyami
v otnoshenii podgotovitel'nykh kursov // Sovetnik v sfere obrazovaniya. 2010. №1. S. 85 - 87.
Malov O.N. L'gotnye detskie uslugi // NDS: problemy i resheniya. 2009. №11. S. 26 - 38.
Moiseev M.V. Nalogooblozhenie blagotvoriteley // Aktual'nye voprosy bukhgalterskogo ucheta i na-
logooblozheniya. 2010. №5. S. 65 - 77.
Novoselov K.V. Izmeneniya v nalogooblozhenii pribyli s 2010 goda // Nalogovaya politika i praktika.
2010. №1. S. 4 - 11.
Shilimina N.V. Khoroshimi delami proslavit'sya… mozhno! // Nalog na pribyl': uchet dokhodov i ras-
khodov. 2010. №3. S. 58 - 74.

References (transliteration):
Belyaeva N.A. Nalog na dobavlennuyu stoimost' v nekommercheskikh organizatsiyakh // Bukhgalterskiy uchet
v byudzhetnykh i nekommercheskikh organizatsiyakh. 2008. №1. S. 23 - 28.
Belyaeva N.A. Nalog na imushchestvo nekommercheskikh organizatsiy // Bukhgalterskiy uchet v byudzhetnykh
i nekommercheskikh organizatsiyakh. 2007. №22. S. 32 - 35.
Gamol'skiy P.Yu. Nekommercheskie organizatsii: osobennosti nalogooblozheniya i bukhgalterskogo
ucheta. M.: ZAO «Kniga i Biznes», 2009. 352 s.
Danilenkov A. Nalogooblozhenie dokhodov tovarishchestva sobstvennikov zhil'ya // Finansovaya gazeta.
Regional'nyy vypusk. 2009. №14. S. 4.
Kuz'min G.V. Nalogooblozhenie operatsiy po realizatsii osnovnykh sredstv nekommercheskimi organi-
zatsiyami // Bukhgalterskiy uchet. 2008. №24. S. 14 - 19.
Lermontov Yu.M. Pravomernost' primeneniya osvobozhdeniya ot NDS obrazovatel'nymi uchrezhdeniyami
v otnoshenii podgotovitel'nykh kursov // Sovetnik v sfere obrazovaniya. 2010. №1. S. 85 - 87.
Malov O.N. L'gotnye detskie uslugi // NDS: problemy i resheniya. 2009. №11. S. 26 - 38.
Moiseev M.V. Nalogooblozhenie blagotvoriteley // Aktual'nye voprosy bukhgalterskogo ucheta i na-
logooblozheniya. 2010. №5. S. 65 - 77.
Novoselov K.V. Izmeneniya v nalogooblozhenii pribyli s 2010 goda // Nalogovaya politika i praktika.
2010. №1. S. 4 - 11.
Shilimina N.V. Khoroshimi delami proslavit'sya… mozhno! // Nalog na pribyl': uchet dokhodov i ras-
khodov. 2010. №3. S. 58 - 74.

Аннотация: This article is an attempt to define peculiarities of tax regulation of non-profit organizations’ activity in Russia. The author defines factors influencing the process of taxation as well as suggests his own classification of taxable items appearing when a non-profit organization performs its activities. The author gives the results of the analysis of existing preferences for non-profit sector and based on those, suggests tendencies for tax stimulation which would raise funds.

Ключевые слова: tax, organization, activity, mechanism, economy, administration, regulation, benefits, tax benefit.

Аннотация: The article studies particular specifics of taxation of state (municipal) organizations. According to the author, legislator has provided the mentioned above entities with preferential tax treatment. The article contains facts proving the author’s conclusion.

Ключевые слова: studies of law, tax, organization, services, responsibility, property, subsidies, limits, state institution.