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Taxes and Taxation
Reference:
Kozlova, S.A.
Taxation of paid education activities
and profi table activities of educational
institutions
// Taxes and Taxation.
2013. ¹ 9.
P. 654-661.
URL: https://en.nbpublish.com/library_read_article.php?id=63383
Kozlova, S.A. Taxation of paid education activities and profi table activities of educational institutionsAbstract: 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. Keywords: 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.
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References
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 |
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