Features of taxation of non-commercial organizations. Difference NKO from a commercial organization

Number non-Profit Organizations (NPO), from the local level and to international, is growing steadily. However, the conditions for their existence are not favorable in all countries. In the article, we will tell about the taxation of the NGO, we will give answers to frequently asked questions.

General information about non-commercial organizations

The non-profit organization is recognized by that profit from the activity of which is spent on the achievement of statutory purposes, and not distributed between the founders. Organizational formsprovided for for NGOs:

• Fund;
• Social organization;
• Religious association.

NPO resources can be:

• the work of volunteers to the organization;
• monetary grants issued by foreign financiers;
• charity organized by commercial enterprises;
• membership fees (see →).

The state, in turn, supports only the basic activities of the NGO, specified in the constituent documents, providing privileges for taxation. But non-profit organizations, like any others, exist in a market environment, which means that it makes sense to invest part of the money in their own growth and make reserves.

Along with commercial enterprises, NGOs have the right to engage in entrepreneurship, if such activities do not contradict the goals of the company.

In any case, NGOs are not exempt from paying taxes, and accounting is carried out by them general rules. Any state is interested in obtaining large amounts from tax fees, however, during taxation, the NGOs are taken into account for society. Many non-profit organizations work on social problemsand then positively affect people and reduce social tensionWhat is coming to the country.

Policy of different countries regarding non-commercial organizations

The taxation of non-profit organizations is based on two approaches:

1. The first approach. It is based on the fact that the NGO is an organizational and legal form, and focuses on the subjects of charity, making their rights and impose responsibility on them through the special status of the beneficiary company.
2. The second approach. It is based on the NGO and donor interaction scheme and emphasizes the purpose of donation and spending of cash resources.

In any case, attention is paid to the types of activities of non-profit enterprises and by their public benefits. IN developed countries There is a comprehensive support for non-profit firms:

• various benefits of NGOs themselves and their donors,
• tax loans,
• financing,
• the norms supported by law on NPO activities.

Conditions for providing benefits similar to all countries:

• the company is officially registered as non-commercial;
• NAO works aimed at achieving officially stated goals;
• the organization is reported on the established rules.

The problem for all countries is to establish restrictions on the size of tax passages for physical and legal entities When donating funds to non-commercial organizations.

There are two taxes on the taxation of NGOs:

1. NPOs should not pay taxes, because funds entering their funds are not counted for revenues taxable. Russia adhered to this opinion until 2002, without recognizing NPO taxpayers, refused to entrepreneurship.
2. NPOs are exempt from taxes, although revenues in their budget are recognized as income. Such a policy adheres to the Russian Federation since 2002 with the amendment that NPOs are exempt from tax deductions only for a number of donations. (Article 251 of the Tax Code of the Russian Federation). Read also Article: → ".

Tax policy of Russia in relation to NKO

In 2002, Russia managed to approve a relatively low tax rate by reducing the list of tax breaks, including crossing taxes on the profit of companies. In addition, tax loans were canceled. Therefore, organizations carrying out gratuitous deliveries of goods and services or sending money to non-commercial funds do not receive benefits regarding taxes.

Such relaxations would be made to threaten the entire design of the income tax. Since 2002, the organization has the right to send funds to charitable foundationsHowever, it is legal only after paying all taxes and fees. The physical persons can subtract some types of donations to NPO funds from taxes on the income of Fiz.litz.

Problems related to NGO Taxation:

1. Tax conditions are different for all types of NPOs, in particular, they differ for non-state and municipal enterprises.
2. If not commercial organization funds were transferred, which were then investing in order to obtain passive incomethey are taxed on income and value added tax, and this activity It is recognized by entrepreneurship, and revenues are also subject to income tax.
3. There is a dependence of the need to pay for income tax and VAT on the features of gratuitous transfer of property in NGO to implement its statutory goals.
4. According to the legislation of the Russian Federation, donations can be obtained in strictly established areas, and the donation recognizes the donation of things or law. List of types of charity is limited federal laws. Thus, all restrictions do not allow NPOs to many activities that are traditional for them.
5. Tax legislation restricts the list of NPO activities, whose financing will be calculated from the company's income tax.

The NGO financial support is recognized by tax legislation by targeted financing and is limited to them in the issuance of grants and gratuitous deductions.

Comparative characteristics of world countries and Russia in the field of NPO support

Characteristics of indicators and comparison are given in the table:

Taxation of NGOs on tax regime USN

Non-commercial organizations, like commercial, can choose a "simplified" immediately when registering an enterprise, or go to it from a new calendar year On another form of taxation, submitting a corresponding application before the end of the current calendar year.

Restrictions on the transition to UPN for NGOs are similar to the conditions for organizations created in order to obtain profits:

1. No more than a hundred employees in the company;
2. Annual revenue of no more than 45 million rubles;
3. The property of the enterprise is assessed by no more than 100 million rubles.

Difference NKO from a commercial organization

For a commercial firm, the transition to a simplified system is prohibited if the owner of the capital has become another Jurlso, and part of its profits is more than 25%. This limitation does not apply to a non-commercial enterprise.

The letter of the Ministry of Finance of Russia of March 28, 2014 NO 03-11-06 / 2/13904 found that membership fees and money obtained in the form of voluntary donations will not be included in the tax base on USN, if there are confirming the spending of funds for the content of NPOs or maintenance Her statutory work documents.

Practical example of calculating tax for NGOs according to USN

Let a non-profit firm N for the tax period received income of 512 thousand rubles. She has spent 408 thousand rubles. to achieve your statutory goals.

• According to USN "revenues" the amount of the tax will be:

512,000 * 6% \u003d 30,720 rubles.

• According to USN "revenues minus expenses" tax will be equal:

(512,000 - 408,000) * 15% \u003d 15,600 rubles.

The choice of the tax system in favor of USN "revenues - expenses" is obvious.

Features of NPO taxation on the basis

Comparison of two taxes is given in the table:

Every year you need to fill out a special VAT declaration, paying special attention 7 Section, which is issued only when the following operations took place:

• activities in relation to which the legislation does not provide for the collection of VAT;
• operations with respect to hobs not subject to VAT;
• activity whose results are implemented for the territory of the Russian Federation;
• production or delivery of goods, which would exceed half a year.

Practical example of taxation

A non-profit company engaged in the protection of rare animals received income from educational services. These funds were bought serum for vaccination of the rare breed of wild cats contained in the purpose of breeding in the protected natural zone. Money paid for vaccines will not be taxed, as they have acquired means of achieving authorized goals of the enterprise.

Typical errors in calculations

Error number 1. NPOs at gratuitous transmission of the excisable goods does not pay tax on the added value.

FZ dated August 11, 1995 No135-FZ allows not to pay VAT when freeing the transfer of goods or performing work during a charitable action. But the exception is the excisable goods that are taxed by the general rules.

Error number 2. NGOs did not contribute to NDFL with donations to individuals who are not its employees.

In Article.217 of the Tax Code of the Russian Federation, it is said that such payments are not subject to tax, but they must come from state authorities. On NGO this rule does not apply. In some cases, the tax is not subject to funds aimed at helping the family members of the employee of the company. Or it could be a non-taxable lump sum assistance (no more than 2 thousand rubles per year) the family of an employee (or former employee) of the enterprise.

There is also a concept of "gift", again in a amount not exceeding 2 thousand rubles. per year, but the tax belongs to such a type of payments critically and perceives the payment of such a kind as material assistance. Finally, the tax exempted NPOs included in official lists approved by the Government of the Russian Federation, but so far the lists were not published.

Error number 3. NAO does not lead accounting for the quarter, half a year and nine months.

Frequently asked Questions

Question number 1. Is the personal income tax of the donation by individuals in favor of nat.

Not. Donation (size is not limited by law) equivalent to this case By donation. Exceptions: Real Estate, vehicle, share of shares (for a family member, the restriction does not work).

Question number 2. How to close a NPO, based by several founders, one of which threw this activity and did not inform his location?

Only the highest NPO management authority can eliminate the company - Member Member. If the retired founder was his member, he should be legally excluded by the decision of the remaining Members of the Assembly, in this case, for non-participation in the work of the Company and the non-payment of the contribution. After that, it is possible to close the enterprise by solving the remaining members of the NPO meeting.

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• Water tax - if the activity is related to water intake or the use of the surface of water bodies;
• Transport and land taxes - if owned by LLC there are relevant facilities;
• Property tax of organizations - if the Balance of Jurlitsa has fixed assets;
• Gambling tax - if you are engaged in relevant activities;
• Shopping fee;
• Tax on the production / sale of excisable products;
• NPPI and payments for the use of subsoil - if the activity is related to mineral mining, etc.;
• Fees for using the objects of the animal world / water biological resources.

• Income tax plus VAT - if Jurlso is on the basis;
• USN (here the base can be chosen - either from income or from income less expenses) - if uses simplified;
• ENVD (with imputed income, which is calculated by multiplying the physical indicator on the established amount of profitability and coefficients) - if it switched to a shift;
• Eskhn (base for calculating the tax - similar costs) - if, being a C / x producer, switched to a single agricultural tax.

Who will pay advertising tax in 2017-2018

1. Political organizations - for political agitation do not take tax, despite the fact that this is an advertising campaign.
2. Individuals promoting their non-profit services.
3. Different rehabilitation centers and social adaptation, most often working with people on a charitable, non-commercial basis.
4. Charitable organizations that do not conduct profit activities and do not pursue such a goal. Thus, social advertising turns out to be completely liberated from taxes.

In general, as already clearly, the advertising tax continues to function, even though it no longer exists under this title. Advertising is not an exception in terms of taxable profits, just the type of this tax is local. The tax rate for it is 5%. This is not very much, but not enough, and gives enough sustainable profit for local budgets.

Your accountant

A variety of forms of NGOs and fields of activity, availability different ways and sources of their financial support, changing legislation and other circumstances of the implementation of NGOs are prerequisites that the issues of taxation of non-commercial organizations do not cease to be relevant.

According to the current legislation, non-profit organizations have the right to engage in entrepreneurial activities, since this activity corresponds to the goals for which an organization was created. Taxes in business activities NPOs are calculated in the same order as commercial organizations.

What taxes pays LLC in 2017

• Insurance contributions will be transferred to the FTS, while the tariffs of insurance premiums will not be changed (ch. 34 of the Tax Code of the Russian Federation);
• It will be possible to write off the cost of assessing the qualifications of employees when calculating the tax on income or simplified tax (federal law of July 3, 2016 No. 251-FZ);
• A new classifier OK 013-2014 will appear (SNA 2008);
• A separate code for the income tax of controlled foreign companies will appear (182 1 01 01080 01 1000 110);
• Since April 2017, a new props of invoices will appear. - state Contract Identification Code.

When choosing a "simplified" in 2017, Ltd. is exempt from VAT payment, as well as income taxes and property. Instead of these taxes, the company pays a single tax, and the tax object can be selected: 6% of revenue or 15% of profits. Also, if the organization on USN has employees, it is obliged to pay more and tax wages.

Total taxation system for IP

ONE - general system taxation. This mode is quite complex, especially in the sense of reporting. Yes, and the tax burden on it is considerable. More often individual entrepreneurs Choose "Simplified", USN. Especially, at the start of entrepreneurship. But the number of tax regime is beneficial to a number of taxpayers.

Since the 2014, VAT declaration is served only in in electronic format. Since 2015, this document is provided in the tax quarterly, but not later than the 25th day of the month coming in the reporting quarter. Specifically, the reporting for the first quarter should be filed no later than April 25; For the 2nd to July 25; For the 3rd quarter - no later than October 25; For the 4th - until January 25th. These dates for the provision of the Declaration remain relevant in 2018.

Payroll Tax Tax

If work is carried out in heavy, carrying the real danger of health conditions, additional insurance payments are appointed against employees. In 2015, the amount of additional insurance fare was 9% of wages accrued to the employee.

In addition, the so-called injuries contributions are made. The interest rate depends on the type of activity of the organization in which the employee is listed. Interest rates in this kind Payments are regulated by Federal Law No. 179-FZ of December 22, 2005 and vary from 0.2% with the safest activities of up to 8.5% for the most dangerous.

Taxes for NGOs in 2018

1. All income received by NGOs during their activities is subject to the relevant tax (Art. 246 of the Tax Code of the Russian Federation).
2. Separate types of profit NAO are not included in the database on this tax (Art. 251 of the Tax Code of the Russian Federation), namely, the profit that comes at no cost to ensure statutory activities.

1. The method of income accounting when calculating income tax (cash or credential method).
2. Method for determining the cost of fixed assets, material reserves and goods.
3. The method of accrual depreciation by basic funds and intangible assets.
4. The possibility of forming reserves for income tax, vacations and dubious debts.
5. Forms and blanks of tax registers: Unified or developed independently.

Presidential grants on NGOs in 2018

• up to 0.5 million rubles on projects for NGOs operating in a small region or for a short period of time;
• from 0.5 million to 3 million rubles for NPOs implementing regional projects;
• from 3 million rubles For NPO, whose projects are distributed to the territory of several regions or federal districts;
• more than 10 million rubles For NGOs, implementing federal scale projects and a high degree of significance.

• voluntary contributions and donations of the population;
• deposits of the participants of the organization in the form of money, real estate, valuable things, assets;
• the implementation of entrepreneurial activities that contribute to the achievement of the main objectives of the organization;
• dividends on securities and deposits;
• state grants.

NPO is an organization whose activities are not aimed at making a profit. This is its main thing. But receiving profit here is possible in the form of voluntary donations or other activities, the income from which can only be sent to the goals that are prosecuted by the organization. In this material we will tell about such a thing as the taxation of non-profit organizations in Russia.

Many organizations social activities Create (NKO). These include funds, public organizations, religious associations and so on.

Someone uses them in direct appointment, that is, for socially significant activities. For some, this is a way to get away from taxes using preferential tax schemes. Therefore, the activities of such organizations are governed by Federal Law No. 7-FZ and other special federal laws. Their status affects the nature of taxation.

Since NPOs may be a profit, the Tax Code of the Russian Federation in the article recognizes the obligation to pay all the NGOs. Taxation of non-commercial organizations directly depends on the availability of entrepreneurial activities.

Taxation of non-commercial organizations directly depends on the availability of entrepreneurial activities.

There is a special order of taxation also upon receipt of other types of targeted financing.

Given the fact that the NGOs in the tax sphere are functioning, the tax breaks are not provided on the basis of the lack of entrepreneurial activities. They depend on various factors:

• Grants.
• Organizational and legal form.
• Maintaining charitable activities.
• Availability of membership.

If NKO is not engaged in NKO, in some cases in 2017, it is possible for them:

• NDFL (when there are payments to individuals).
• Movable and real estate Enterprises (if ch. 30 of the Tax Code of the Russian Federation or regional legislative acts are not priced).
• Land tax (if there is an Earth owned by the NPO, which enjoys the legal owner, and not a tenant).
• Transport tax (when there are vehicles in the property).

NPOs can choose whether a simplified taxation system () or a common mode will be applied. More popular today, which is natural, the first.

According to the legislation of the Russian Federation, non-commercial organizations, dealing with their direct social responsibilities, have the right to carry out income activities. At the same time, they need to be regularly reported to tax authorities On time. The head of the Organization or accountant should know which taxation system is established, which it is necessary to pay taxes and take reports in order not to violate the law and not to give a basis for unscheduled inspections by regulatory authorities. The tax system directly depends on the activities that NPO leads (examine Articles 246 and 251 of the Tax Code to figure out the nuances).

According to Russian legislation, all non-commercial organizations can function both in general and on the simplified regime of taxation.

When NPO registration occurs, it is default under the total taxation mode. If the founders / head want to transfer the organization to simplified regime, they should contact the Inspectorate of the Federal Tax Service of the Russian Federation with the relevant statement.

In whatever regime of taxation did not carry out its activities a non-profit organization, it is in obligatory Produces the following payments:

1. Insurance fees, the object of which recognize payments and other remunerations that NPO are charged in favor individuals According to labor and civil law agreements.
Every three months, a non-profit organization sends to the Inspectorate of the Federal Tax Service compiled "Calculation of insurance premiums". IN this document Accrued mandatory insurance premiums are made to compulsory pension insurance, compulsory medical insurance, for compulsory social insurance in case of temporary disability and due to maternity.
2. Tax on income of individuals (NDFL) for labor and civil law agreements.
3. The NGOs are represented in the IFX "Calculation of the amount of tax on income of individuals, calculated and held by the tax agent" in form 6-NDFL. If the NGO has appropriate tax objects in the property, this property is subject to relevant taxes: transport (chapter 28 of the Tax Code of the Russian Federation) and land (chapter 31 of the Tax Code of the Russian Federation).

Total taxation regime

Non-commercial organizations that apply ORN, regardless of the availability of tax objects in their activities, are officially VAT payers (chapter 21 of the Tax Code) and income tax (chapter 25 of the Tax Code of the Russian Federation).

The obligation to pay VAT and income tax may arise in the absence of entrepreneurship. For example, income tax may occur at a single sale of property, with a single provision of services for a fee, when receiving gratuitous means.

The obligation to pay VAT may occur when gratuitous transmission of goods, works and services, if such a transmission is not carried out within charitable activities. In addition, NGOs that apply ARN may be recognized as payers of property tax in case of property ownership.

The following features of the NGO taxation are the following:

1. The right not to assess income tax and VAT target receipts, (for example, grants, subsidies) and some other types of income (donations, membership fees);
2. Availability of benefits for individual taxes (VAT, property tax, etc.) when selling goods, works and services related to the social sphere;
3. The need for separate accounting in the implementation of the main and generating income (entrepreneurial) activity.

Simplified tax system

When using USN, the NPO is not recognized by VAT payers, income tax and property tax. In the event of income to the income to be taxed, the "tax paid in connection with the use of USN" is provided.

For NPO, whose income consists of revenue, it is advisable to use the tax object "revenues reduced by the amount of expenses". If NGO revenues in a large part consist of gratuitous revenues, one can recommend as an object of taxation - "revenues".

The tax return on USN is represented in the IFTS only 1 times a year before March 31, following the expired, and paying the tax of the UCN is required, no later than the 25th month after the end of the quarter.

The obligatory constituent document of the autonomous non-profit organization is the Charter (Appendix 8), the founders of the Organization are also entitled, but they are not obliged to conclude a memorandum of association (clause 1 of article 14 of the Federal Law "On Non-Profit Organizations"). The highest management body of an autonomous non-profit organization can only be collegial. Representatives of the founders, employees of the organization, other persons or their representatives called the founders (paragraph 1 of Article 29 of the Federal Law "On Non-Profit Organizations" may include representatives of the autonomous non-profit organization. At the same time, for employees of the autonomous non-profit organization, a numerical limitation has been established on their number in the highest governing body - it cannot exceed one third total Members of the Colleagide Higher Management Authority.

Accounting and taxation of non-commercial organizations

Taxation of non-profit organizations involves classifying expenses:

1. Salary costs to employees.
2. Material costs.
3. Depreciation deductions.
4. Other expenses.

Only such costs that are specified in primary or other reporting documents (contracts, payment papers, etc.) can be considered documented, and there are cost-effective costs when they are manufactured within the framework of the regulatory local acts of the Company. Such costs include, for example, travel, expenditures on fuel and l.

According to 41 Article NK, as an income can act exclusively economic benefits. Its NPOs can receive in a monetary or natural equivalent.

Accordingly, if the benefits of receipt were not brought, then they are not recognized income.

Taxation of non-commercial organizations

For example, when creating your own computer program, the wiring will be as follows: DT 08.5 CT 10, 70, 69 - the cost of creating a product is taken into account; DT 04 CT 08.5 - the program is registered as NMA; Dt 86 Kt 83 - used targets to create NMA. Wiring and decryption of the operations 86 is used in the following main economic operations.
Debit Credit Decoding surgery 86 20, 26 Target amounts 83 spent amounts included in additional capital 98 Target amounts Added to future expenses 07 86 Accounting Equipment for statutory measures 08 Recorded contribution to non-current assets 10, 11 Discarded materials (animals) as target arrival 15 Considered by the MPZ for events on the Charter 20 received the main production facility 41 taken into account the goods transferred for targeted programs 76 credited financing answers to common questions Question No. 1.

At the same time, for each deduction, the declaration is provided for each. Consider some periods:

1. Unified tax report.

It is provided with payers who lead activities that do not lead to the movement of money in bank accounts or at the checkout, and do not have objects of appropriate contributions.

Certain relaxation for them can provide local authorities. USN for NGOs Simplified taxation system for non-profit organizations provides for the release of associations from the obligation to carry out a number of budget deductions.

Info

In particular, the benefits apply to payments from income and property, as well as VAT. At the same time, the Company will have to list a single tax provided for on USN.

Features and accounting tasks in NPO

• the main
• Non-commercial organizations

Non-profit is considered organizations that do not have the goal to make profits from their activities. Their work has a public orientation. They are created to perform any cultural, religious, scientific and other tasks.
Consider in the article as accounting and tax accounting in a non-commercial organization. The activities of such associations are regulated by the account plan by some PBUs, as well as the following regulatory documents:

1. Act of accounting No. 402-FZ;
2. Civil Code (Civil Code of the Russian Federation);
3. Law "On Non-Profit Organizations" No. 7-FZ dated 01.01.1996;
4. Law "Obo public associations»№ 82-FZ dated 05/19/1995.

Participation of accounting in non-profit organizations, non-profit organizations (NPOs) are accounting and accounting for reporting in accordance with the legislation of the Russian Federation.

Accounting in non-profit organizations (examples)

Dt 91.1 Kt 91.9 - the profit is taken into account for the report period; DT 91.9 Kt 99 - account financial results; Dt 99 Kt 68 - accrued income tax; Dt 99 CT 86 - Profit from excess Added to target sums. Accounting for intangible assets Intangible assets (NMA) are accounted for in NGOs on the basis of PBU 14/2007.

When making them to account, the term of planned use to solve the statutory tasks of the organization. This period is annually checking and clarifying. In the presence of adjustments, they are reflected in accounting and reporting forms at the beginning of the year as a change in the assessment.

Amortization on NMA in NPO is not charged, even when using them in commercial activity (p. 24 PBU 14/2007). If NMA is acquired by income from entrepreneurship, the depreciation is allowed.

Accounting in an autonomous non-profit organization

Attention

To keep it, management is obliged to introduce an accountant or make an agreement to relevant services with a different firm. Operations on the activities registered in the charter and entrepreneurship are conducted separately.

Accounting accounts and costs are presented in the table. Activity Account Non-profit 86 "Target Financing" Entrepreneurial Main 90 "Sales" Other Entrepreneurial 91 "Other income and expenses" Unlike NPO Commercial Companies engaged in Entrepreneurship, has no right to distribute the income received during the period. Profit should be sent solely on the fulfillment of the statutory goals of the union. An entry is recorded: Dt 90 Kt 99 - the profits obtained from the results of the reporting period is reflected. At the end of the year, sch. 99 Close: Dt 99 CT 84 - Clealed Profit for the year is taken into account; Dt 84 CT 86 - Financing of statutory work.

They define the conditions and rules of work, the procedure for issuing and submitting reporting documentation, as well as the influence of charity on taxation of non-commercial organizations. It must be said that regardless of the purpose, to achieve which the NGO was established, the union is a full participant in budgetary legal relations.

Classification Non-commercial organizations are divided into the following types:

1. Non-state. They carry out activities at their own expense.
2. State. Such NGOs are on budget financing.
3. Autonomous.

The NK is consolidated by the obligation to draw up reporting and provide declarations with bringing all settlements to local, federal and regional budgets. In addition, organizations need to maintain accounting and submit documentation on the general reasons.

ANO accounting and taxation

Branches are missing NPOs is not a manufacturer of excisable products located on the planning of the Organizations for the year to take into inspection a single simplified declaration. They are exempted from paying income taxes, property and VAT.

NGOs on a simplified tax calculate a single tax. When taxing "for income", it is equal to 6% of all incoming revenues. With the object "Revenues minus costs" - 15% of the difference, and with its absence 1%. (See → Taxation of NGOs, rates in 2018) Used on the statutory goals of admission to a single tax are not subject. This applies to grants, membership fees, donations, subsidies for target needs. NGOs are required to take into account the incomes and costs of the existing target sums separately. With this system, the head has the right to fulfill the responsibilities of the chief accountant and not to resort to the services of other organizations for accounting.