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The tax legislation of the Russian Federation provides individuals with various tax benefits.

They are provided with the aim of improving the financial situation and increasing social protection measures for citizens in various life situations.

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Definition of the concept

A tax benefit is the exemption of an individual from paying tax on certain property or on a certain amount.

Liberation may be full and is provided throughout life, and can be applied reduced rate, or only a certain amount will not be taxed.

Tax benefits may be provided in the following forms:

All of the above types of tax benefits may be used in the following cases if an individual:

belongs to a certain category of citizens or has a certain status;
receives income from which you don’t have to pay;
spends money for certain purposes and receives from this amount;
has an object of movable or immovable property, which due to special circumstances is not subject to taxation.

Application of tax benefits optional and the person to whom they are entitled independently decides to submit documents to him for their provision or not.

Classification

All tax benefits that an individual can take advantage of are specified in the main document regulating taxes - Tax Code.

Tax deductions

This is a type of tax benefit that allows do not pay tax on the amount, aimed at specific purposes, provided that it has already been paid. That is, a citizen pays for needs that fall under this category, and then submits documents certifying this, and his income within the specified amount is exempt from personal income tax.

Tax deductions there are the following types:

For property

The Tax Code requires payment of tax on any property owned by an individual. But at the same time, this property may be removed from the list of objects that are subject to taxation.

Basic property taxes:

All the above benefits may be provided on an ongoing basis or for a certain period until the circumstances that caused them disappear.

All types of tax benefits will be provided only upon application. Some will be provided for only one period, and some can be used for several periods (years) at once.

For whom are they used?

Tax benefits may be provided to citizens belonging to certain categories, or may be provided in connection with the special status of the subject of taxation.

Special categories of citizens:

by age and on preferential pensions;
Military personnel and;
Citizens who have;
Having the title;
Citizens who participated in the liquidation of the consequences of nuclear disasters (Chernobyl nuclear power plant, Mayak plant);
participated in ;
Spouses of citizens who died in the line of military duty, etc. etc.

This list is not exhaustive, it may complement at the local level.

Any residential premises or its share, provided that the citizen who acquired them did not previously receive a deduction, or received it after 2013 and did not choose the amount of 2,000,000 rubles;
Residential premises purchased with the help of. The amount of interest paid on this loan is not subject to tax; it is limited to 3,000,000 rubles;
A car is exempt from tax in some regions if it does not have the required amount of horsepower. The amount received from the sale of this property is also exempt from taxation if it meets the following conditions:
- does not exceed 250,000 rubles;
- was owned by the seller for more than 3 years;
- the sale amount is less than or equal to the acquisition amount.

What is needed for registration

In order to receive tax benefits and be exempt from paying tax on a particular object, an individual must submit documents to the tax service. An exception to this rule is standard tax deductions; to receive them, an application and the necessary package of documents are provided to the employer.

Documentation, which may be needed when receiving tax benefits that are due to certain categories of citizens:

That is, in order to provide tax benefits in this case, it will be necessary to confirm that the citizen belongs to a preferential category.

If a tax benefit is sought due to the fact that the taxable object can be removed from the taxable list, then it may be necessary following documents:

Certificate of ownership;
Technical passport for the car;
Contract of sale;
Agreement for the provision of medical services;
Agreement for the implementation of educational activities;
Loan agreement for the purchase of residential premises.

This list can also be supplemented if necessary.

Obtaining a tax benefit will not be difficult if a citizen has the right to it and provides the entire package of necessary documents.

To see what benefits there are when paying taxes, watch the following video:

Tax benefits, including regional taxes, often become a field for extensive abuse. In this regard, tax benefits have attracted close attention from regulatory authorities. Even a conscientious taxpayer needs to be prepared to prove his right to apply for tax benefits

26.05.2015

The Tax Code (hereinafter referred to as the Code) understands tax benefits as the advantages of some taxpayers over others (clause 1 of Article 56 of the Tax Code of the Russian Federation). In the well-known resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation, the reduction of tax liability through the use of benefits is attributed to the receipt of tax benefits (clause 1 of the post of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53).

Preferences must be applied in strict accordance with the requirements of tax legislation. Its ups and downs are sometimes not easy to understand. We will talk about a number of problems that a company may encounter when applying regional tax benefits in this article.

Signs of tax benefits

Tax benefits are an optional, that is, optional, element of taxation. They can be installed in necessary cases (clause 2 of article 17 of the Tax Code of the Russian Federation). Consequently, their absence when determining the essential elements of a tax does not affect the assessment of the legality of its establishment (determination of the Constitutional Court of the Russian Federation dated July 5, 2001 No. 162-O).

Tax benefits must be provided for by tax legislation (clause 1, article 56 of the Tax Code of the Russian Federation). The establishment of benefits is the exclusive prerogative of the legislator (decrees of the Constitutional Court of the Russian Federation dated October 14, 2004 No. 311-O, dated November 20, 2003 No. 392-O). For example, benefits for regional taxes are established and canceled by the Code and (or) the laws of the constituent entities of the Russian Federation on taxes (clause 3 of Article 56, paragraph 4 of clause 3 of Article 12, Article 356, clause 2 of Article 372 of the Tax Code of the Russian Federation) .

Tax preferences may take, in particular, the form of exemption from paying tax or payment of a smaller amount. They are provided to certain categories of taxpayers (Clause 1, Article 56 of the Tax Code of the Russian Federation). Thus, the Constitutional Court of the Russian Federation explains that the principle of equality of all before the law guarantees equal rights and obligations for entities belonging to the same category of taxpayers, and does not exclude the possibility of establishing different norms in relation to persons belonging to other categories. At the same time, the principle of equality cannot be considered violated when the differences between certain categories of payers are sufficient to provide for different legal regulation for them. In such subject areas of tax law as the provision of benefits, the legislator, by virtue of the Constitution, has a fairly wide scope of discretion (definition of the Constitutional Court of the Russian Federation dated 06/09/2005 No. 287-O). At the same time, tax benefits cannot be provided on an individual basis (for example, for a separate company) (Clause 1, Article 56 of the Tax Code of the Russian Federation). There is also a ban on their establishment depending on the form of ownership or place of origin of capital (Clause 2, Article 3 of the Tax Code of the Russian Federation).

Another feature of the benefits is that their use can be refused or their use suspended for one or more tax periods (Clause 2 of Article 56 of the Tax Code of the Russian Federation). Therefore, the use of benefits is a right, not an obligation.

Laws of the constituent entities of the Russian Federation and the application of tax benefits

Regional taxes include: on the property of organizations, transport, and gambling (Article 14 of the Tax Code of the Russian Federation). Taking into account the existing restrictions in the gambling business, in our article we will focus on the first two taxes.

Let us recall that the property tax of organizations and transport tax are established by the Code and the laws of the constituent entities of the Russian Federation, are put into effect in accordance with the Code by regional laws and are obligatory for payment on the territory of the relevant constituent entities (Article 356, paragraph 1 of Article 372 of the Tax Code of the Russian Federation).

The list of categories of companies and objects exempt from corporate property tax is given in Article 381 of the Code. In addition, regional tax laws may provide for tax benefits and the grounds for their application (paragraph 2, paragraph 2, article 372 of the Tax Code of the Russian Federation). Such preferences are additional to those specified in Article 381 of the Code. This approach is shared by the Russian Ministry of Finance, as well as the courts (letter of the Russian Ministry of Finance dated May 14, 2010 No. 03-05-04-01/29; determination of the RF Armed Forces dated July 5, 2006 No. 74-G06-11).

The Code does not contain a list of transport tax benefits. At the same time, it grants the right to introduce tax benefits and the grounds for their use to regional legislators (Article 356 of the Tax Code of the Russian Federation).

Legislators of constituent entities of the Russian Federation sometimes establish benefits for regional taxes in violation of the requirements of the Code. Let us immediately make a reservation that it is not a mistake that the law of a constituent entity of the Russian Federation on the property tax of organizations does not contain the benefits named in Article 381 of the Code. The benefits established by the Code are subject to application throughout the Russian Federation, regardless of whether they are reproduced by regional laws or not (determination of the Supreme Court of the Russian Federation dated July 5, 2006 No. 74-G06-11). In particular, benefits that change the elements of taxation that are established by the Code and which regional legislators do not have the right to determine do not comply with the Code (definitions of the Supreme Court of the Russian Federation dated July 28, 2010 No. 1-G10-14, dated December 12, 2007 No. 91-G07-27, dated 05.12.2007 No. 16-G07-28). For example, legislators of a constituent entity of the Russian Federation cannot provide benefits in the form of changes in the procedure for determining the tax base for regional taxes. After all, the establishment of the tax base and the procedure for its formation according to them is the prerogative of the federal legislator (clause 3 of article 12, clause 2 of article 53, clause 356, 359, clause 2 of article 372, clause 375-376 of the Tax Code of the Russian Federation) . Similar conclusions were made in letters from the Ministry of Finance of Russia (letters from the Ministry of Finance of Russia dated March 10, 2011 No. 03-05-04-01/05, dated February 22, 2011 No. 03-05-04-01/03).

However, such situations do occur in practice. Thus, the Supreme Court of the Russian Federation found the provisions of the law of a constituent entity of the Russian Federation to be contrary to the Code, according to which organizations were exempt from property tax “in terms of property created (acquired, reconstructed, introduced) as part of the implementation of an investment project<...>for the period of full payback, but not more than 3 years from the date of commissioning of the project, and for priority investment projects - for the period of full payback of costs, but not more than 5 years." In addition, the benefit also included "organizations implementing investment projects using reactivated objects of fixed production assets, in terms of property created (acquired, reconstructed, introduced) as part of the implementation of the investment project<...>for the full payback period, but not more than 2 years from the date of commissioning of the project" (determination of the Supreme Court of the Russian Federation dated 06/07/2006 No. 59-G06-9). This conclusion was made by the Court with reference to the fact that the law of the subject of the Russian Federation is established in relation to the specified category of companies a special procedure for determining the property tax base. Its determination for these organizations by regional law is made dependent on the payback period, that is, on the financial indicators of their activities. The Code does not contain such criteria, and does not grant such powers to regional legislators.

Another mistake that legislators of constituent entities of the Russian Federation can make when establishing regional taxes is the incorrect definition of persons entitled to benefits. Thus, the introduction of benefits in relation to individuals or a group of persons may be considered unlawful (determination of the RF Armed Forces dated January 10, 2003 No. 51-G02-58). After all, as we have already indicated, tax benefits can only be established in relation to certain categories of payers, and not specific individuals. The situation is aggravated by the fact that the Code does not clarify the concept of “category of taxpayers”. The Russian Ministry of Finance has formed its own approach to the interpretation of this term. Thus, he indicated that each specific category of taxpayers reflects the most general characteristics and essential properties characteristic only of the corresponding set of taxpayers (letters of the Ministry of Finance of Russia dated 02.02.2012 No. 03-05-04-02/10, dated 31.01.2012 No. 03 -05-06-01/03, dated 03/29/2010 No. 03-11-06/2/44, dated 06/02/2009 No. 03-11-11/96, dated 02/27/2009 No. 03-11-11/29, dated October 22, 2008 No. 03-05-04-01/36, dated July 14, 2008 No. 03-02-07/1-280). In a number of letters, the Russian Ministry of Finance includes, in particular, types of economic activity (industry, agriculture, etc.), the size of enterprises (micro-, small, medium-sized enterprises), their location (remote, sparsely populated, depressed in economic development). districts), consumers of work, services (state and municipal orders, services for the population, etc.), etc. (letters of the Ministry of Finance of Russia dated March 29, 2010 No. 03-11-06/2/44, dated June 2, 2009 No. 03-11 -11/96, dated February 27, 2009 No. 03-11-11/29) The criteria by which taxpayers can be combined into one category were also named by the Supreme Court of the Russian Federation. This may be the industry affiliation of the organization, the number of its employees, the amount of capital investments made by it (determination of the Armed Forces of the Russian Federation dated May 17, 2006 No. 44-G06-7). At the same time, the profit indicator for a certain period cannot be considered as such a sign. The judges explain this by saying that it is discriminatory in relation to companies that conduct the same types of activities, in the same conditions, but with different financial capabilities.

What should a taxpayer who is eligible for a benefit under regional law do if he doubts its legality? Thus, a company may try to recognize in court the law of a constituent entity of the Russian Federation as not complying with the Code (Clause 3 of Article 6 of the Tax Code of the Russian Federation). However, this is a long process. The company needs to make a decision on using regional tax benefits in a timely manner. The most cautious and least risky approach in this case is to waive the preference. After all, as we have already noted, the taxpayer has the right to this. However, the company's doubts may turn out to be unfounded. In addition, the outcome of the trial (if initiated) cannot be predicted in advance. Moreover, in accordance with the Code, a taxpayer has the right to use tax benefits if there are grounds and in the manner established by tax legislation (subclause 3, clause 1, article 21 of the Tax Code of the Russian Federation). At the same time, tax legislation includes, among other things, laws on taxes of constituent entities of the Russian Federation. Taking into account the above, in our opinion, until the provisions of the law of a constituent entity of the Russian Federation in terms of established benefits are recognized as inconsistent with the Code, the company has the right to apply them. The financial department also agrees with these conclusions (letter of the Ministry of Finance of Russia dated August 20, 2008 No. 03-02-07/1-352).

When she makes such a decision, if the law of a constituent entity of the Russian Federation in this part is recognized as illegitimate in court, consequences are possible. Tax authorities may additionally charge the amount of arrears for regional tax (as if the organization did not apply the benefit), as well as penalties and fines. In our opinion, such actions of controllers are unlawful. True, it is possible that this will have to be proven in court.

A company can protect its right to apply benefits until the law of a constituent entity of the Russian Federation is declared not to comply with the Code. The decision of the arbitration court in a case challenging a normative legal act (including the law of a constituent entity of the Russian Federation) comes into force immediately after its adoption (clause 4 of Article 195 of the Arbitration Procedure Code of the Russian Federation). A normative legal act or its individual provisions, recognized by the arbitration court as invalid, are not subject to application from the moment the court decision enters into legal force (clause 5 of Article 195 of the Arbitration Procedure Code of the Russian Federation).

In addition, according to the position of the Constitutional Court of the Russian Federation, a court decision by which a normative legal act is recognized as contrary to federal law does not confirm the invalidity of the act, its cancellation by the court itself, much less deprivation of its legal force from the moment of publication. It only means recognizing the act as invalid and, therefore, from the moment the court decision enters into force, not subject to application. Like any court decision, it is mandatory for execution by all entities it concerns (decree of the Constitutional Court of the Russian Federation dated January 27, 2004 No. 1-P, dated April 11, 2000 No. 6-P; determination of the Constitutional Court of the Russian Federation dated November 15, 2007 No. 763-O-O ). Consequently, only from the moment a court decision is made on non-compliance with the Code, the regional law is invalid and cannot be applied (in whole or in part). Before the law of a constituent entity of the Russian Federation was recognized as unlawful in terms of regional tax benefits, the company applied the provisions of the current act of tax legislation. This means that she acted as a bona fide taxpayer, using until that moment the benefits provided for by the law of the constituent entity of the Russian Federation. Taking this into account, the company does not have arrears on regional tax, and therefore no penalties (Article 11, paragraph 1 of Article 75 of the Tax Code of the Russian Federation). Due to the absence of a guilty illegal act in its actions, the company’s liability for committing a tax offense does not arise (Clause 2 of Article 54 of the Constitution; Articles 106, 109 of the Tax Code of the Russian Federation). Consequently, there are no grounds for assessing tax penalties.

Unsettled aspects of applying tax benefits

When applying regional tax benefits, companies may also encounter the fact that a number of issues are not regulated by the Code.

For example, the Code does not specify how a company’s refusal to apply benefits should be declared. In this regard, the following situation is ambiguous. Let’s say the company did not apply the benefit and did not declare it in the declaration for the tax period, and did not officially notify the inspectorate of its refusal to use it. Can she subsequently take advantage of the benefit for this period by declaring it in an amended declaration? We are not aware of any official explanations on this issue. At the same time, the arbitrators point out that the fact that a benefit is not taken into account when drawing up a declaration for a specific period does not in itself mean that the company refuses to use it (clause 16 of the post of the Plenum of the Supreme Arbitration Court of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 11, 1999 No. 41/9). In another decision, the judges explained that the taxpayer has the right to submit updated declarations, in which he can declare the benefit established for the corresponding tax periods and, taking it into account, determine the amount of tax (post. Thirteenth AAS dated 08/14/2007 in case No. A56-8212/2007). These conclusions were supported by the Federal Antimonopoly Service of the North-Western District (registered by the Federal Antimonopoly Service of the North-West District dated November 14, 2007 No. A56-8212/2007). At the same time, he pointed out that if a taxpayer did not take into account the benefit when drawing up a return for a specific tax period, then this circumstance in itself does not mean that the taxpayer refuses to use it in this period. Taking into account the established arbitration practice, in our opinion, in this situation the company has the right to declare a regional tax benefit in the updated tax return.

Another situation. The Code or the law of a constituent entity of the Russian Federation for the purposes of applying property tax benefits establishes the intended use of property. Moreover, in fact, individual objects are used by the company partially or completely for other purposes. Does the company have the right to take advantage of benefits in relation to such property?

The object of taxation and the base for the property tax of organizations are determined in accordance with the established procedure for maintaining accounting records of fixed assets (clause 1 of Article 374, clause 1 of Article 375 of the Tax Code of the Russian Federation). The unit of accounting for fixed assets is an inventory item (clause 6 of PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n). Consequently, the tax benefit does not apply to those objects that are not completely used for the established intended purpose. The Russian Ministry of Finance shares the same opinion (letter of the Russian Ministry of Finance dated December 15, 2004 No. 03-06-01-04/159).

If fixed assets are partially used for purposes other than their intended purpose, then the situation is controversial. The Code does not explain it. So, on the one hand, it does not prohibit the application of tax benefits to such property. In addition, according to the regulatory authorities, if the same fixed asset object is used to carry out a type of activity that is preferential and not preferential for property tax, then the preference is applied to the entire object (letter of the Ministry of Finance of Russia dated 06/07/2011 No. 03-05- 05-01/37, Federal Tax Service of Russia dated October 11, 2011 No. ZN-4-11/16789@). On the other hand, the law does not provide for the division of an inventory object for tax purposes in proportion to any indicators (area, revenue, etc.). Consequently, if the Code or the law of a constituent entity of the Russian Federation establishes the intended use of property, then such a requirement is imposed on the object as a whole. The non-compliance of an object with this requirement in any part can be regarded as its failure to comply, and the application of tax benefits to such objects can be considered as receiving an unjustified tax benefit (post. Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53). In addition, blindly following the position of the regulatory authorities set out in the above letters is dangerous. Thus, the letter from the Russian Ministry of Finance is a response to a private question. In the situation described therein, less than one percent of the total area of the facility was used for purposes other than those established for the application of the benefit. The letter from the Federal Tax Service of Russia does not contain a description of the situation and issue. The author is not aware of judicial practice on this issue.

Faced with such a situation, companies will have to independently decide whether to apply (or not apply) property tax benefits, assessing all the arguments for and against. Considering that it is not regulated by law, and also due to the lack of judicial practice, in our opinion, it is advisable to take a more cautious approach - not to apply a tax benefit. If the company makes an opposite decision, you should be prepared for increased attention to this situation from the tax authorities.

Application

APPROVED

by administrative decree

Tikhoretsky district

from________________ No._______

Order
assessing the effectiveness of provided and planned
to provide benefits on local taxes

1. General Provisions

1.1. This Procedure defines the objects of assessing the effectiveness of tax benefits, the fundamental approaches to their assessment, the list and sequence of actions when conducting the assessment, as well as the requirements for the implementation of the assessment results.

1.2. Tax benefits for local taxes are provided to certain categories of taxpayers in accordance with the Tax Code of the Russian Federation and on the basis of decisions of the Council of the Bratsk Rural Settlement of the Tikhoretsky District.

1.3. The purpose of assessing the effectiveness of tax incentives is to reduce budget losses of the Bratsk rural settlement of the Tikhoretsky district associated with the provision of tax incentives for local taxes, optimizing the system of tax incentives in compliance with the principles:

Ensuring the economic interest of business entities in expanding priority types of economic activities;

Stimulating the use of financial resources aimed at creating, expanding and updating production facilities and technologies for the production of products (goods, services) necessary for the population of the Bratsk rural settlement and the implementation of municipal programs;

Creating the necessary economic conditions for the development of investment and on the territory of the municipality;

Creating favorable economic conditions for the activities of organizations that attract citizens belonging to the category of socially vulnerable people into their sphere of activity;

Providing economic support to organizations in solving priority social problems for the population of the municipality;

Providing support to socially vulnerable categories of citizens.

1.4. The effectiveness of tax incentives is assessed within the following time frames:

For tax benefits planned for provision - within a month from the date of receipt of proposals for tax benefits; proposals to provide tax benefits are accepted by the administration of the Bratsk rural settlement (hereinafter referred to as the administration) until the year preceding the year the tax benefit began;

For tax benefits provided as of the end of the reporting year - up to the year following the reporting year.

2. Methodological approaches to assessment
effectiveness of local tax benefits

2.1. The effectiveness of tax incentives is assessed:

When considering the effectiveness of previously granted tax incentives;

When making proposals to provide tax benefits to certain categories of taxpayers.

2.2. Sources of information are information provided by:

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 1 for the Krasnodar Territory;

Specialists from the administration of the Bratsk rural settlement;

Territorial management bodies of the Federal Service for State Registration, Cadastre and Cartography in the Krasnodar Territory;

Organizations engaged in technical real estate;

Recipients of benefits or legal entities and individuals applying for them;

Other organizations and individuals.

Efficiency calculations carried out during the assessment must be based on data from tax, statistical, financial reporting, as well as other reliable information. When selecting data for assessment, priority is given to tax and financial reporting, and in the absence of the necessary data in these types of reporting (or their inaccessibility), statistical reporting and other types of information, including expert assessments, are used.

Institutions and organizations financed from budgets of different levels, as well as (hereinafter referred to as budgetary institutions and organizations);

Organizations and individual entrepreneurs providing socially significant services;

Organizations and individual entrepreneurs are subjects of investment activities in accordance with current legal acts;

Individuals in need of social support.

2.4. The effectiveness of tax incentives is assessed in three stages. At the first stage of assessing the effectiveness of tax benefits, the budget losses of the Bratsk rural settlement are determined.

At the second stage, the budgetary and social effectiveness of providing tax benefits is assessed.

At the third stage, a comparison is made of the amount of budget losses of the Bratsk rural settlement as a result of the provision of tax benefits for local taxes with indicators of the budgetary and social efficiency of the provision of benefits.

3. Methodology for calculating budget losses of the Bratsk rural settlement

3.1. Budget losses are the amount of lost revenue as a result of the provision of tax breaks on local taxes. Losses are assessed using the following formulas:

3.1.1. If the provision of a tax benefit consists of exempting part of the tax base from taxation or full (partial) exemption from paying tax:

St. Petersburg - the amount of budget losses of the Bratsk rural settlement, which are caused by the provision of tax benefits;

SSNB - the amount (size) of reduction of the tax base due to the provision of tax benefits (size of the tax base excluded from taxation);

TS is the tax rate in effect during the period of tax benefits.

3.1.2. If the provision of a tax benefit consists of taxing the tax base (or part of it) at a reduced tax rate:

St. Petersburg - the amount of budget losses that are caused by the provision of tax benefits;

BNL - the size of the tax base, which is subject to the preferential tax rate;

NSB - the tax rate in force (presumed) during the period of tax benefits;

NSL - preferential tax rate.

The results of assessing budget losses when using tax benefits are drawn up in the form according to Appendix No. 1 to this Procedure.

4. Assessment of budgetary and social efficiency
providing benefits

4.1. The budgetary efficiency of providing tax incentives for local taxes is an assessment of the results of the economic activities of categories of taxpayers who are provided with tax incentives, from the point of view of the impact on the income and expenses of the budget of the Bratsk rural settlement.

4.1.1. Budget efficiency is calculated on the basis of information provided by organizations receiving benefits, in accordance with Appendix No. 2 to this Procedure.

Budgetary efficiency for this category of taxpayers is recognized as positive if the amount of additional revenues from taxes and fees to the budget of the Bratsk rural settlement from taxpayers receiving tax benefits exceeds or is equal to the amount of tax benefits provided (planned to be provided) for the period under review.

4.1.2. Features of assessing the budgetary efficiency of providing tax benefits for local taxes.

If the recipients of tax benefits are budgetary institutions and organizations that ensure the implementation of the functional tasks assigned to them in the interests of the population of the Bratsk rural settlement, then in this case the amount of tax benefits planned for provision is considered as a type of budget financing coming to the disposal of the taxpayer in an accelerated and simplified manner. Consequently, budgetary efficiency from the provision of tax benefits is manifested here in savings in budget funds allocated for direct financing of the taxpayer’s implementation of social tasks and savings in transfer costs.

For organizations financed from the budget of the Bratsk rural settlement, budgetary efficiency is determined based on the cost estimate of possible losses of the budget of the Bratsk rural settlement in the event of termination of support for these organizations, which can be expressed:

In increasing prices for products (works, services) produced by organizations receiving benefits;

In increasing the budget expenditures of the Bratsk rural settlement for the purchase of products (works, services) produced by organizations receiving benefits;

In the budget expenditures of the Bratsk rural settlement for the elimination of accidents, disasters, destruction, work to prevent which is carried out by organizations receiving benefits.

Budget savings arising from the provision of local tax benefits may be equal to the amount of funds required for direct financing of work and services, including the maintenance and development of relevant infrastructure, transfer costs, allocation of funds for social support and social services for the population.

The budgetary efficiency of tax benefits for business entities carrying out innovative activities, activities in the field and environmental safety, as well as agricultural producers, is recognized as positive if the growth rate of their tax revenues (as a percentage of the previous period) to the budget of the Bratsk rural settlement exceeds or equals the rate inflation for the period under review.

4.2. The social effectiveness of tax benefits for local taxes is the social consequences of providing tax benefits, which are expressed in changes in the quality and quantity of goods, works, and services for the city population as a result of the activities of organizations receiving benefits.

4.2.1. Social efficiency is recognized as positive if a socially significant effect is achieved as a result of the taxpayer’s implementation of measures aimed at maintaining and developing and (or) improving the well-being of the population of the Bratsk rural settlement.

As a socially significant effect of local tax benefits for taxpayers - organizations and individual entrepreneurs, the following are determined:

Creation (preservation) of jobs and growth of average monthly wages of payroll employees, exceeding the inflation rate for the period under review,

Reducing prices, tariffs, rates for goods produced (sold), services provided,

Investments in the infrastructure of the Bratsk rural settlement, social projects.

To assess the effectiveness of the planned provision of local tax benefits to taxpayers - organizations, the initiators of the provision of tax benefits fill out Appendix No. 2 to this Procedure for calculating budgetary and social efficiency.

4.2.2. Features of assessing the social effectiveness of providing tax incentives for local taxes.

In some cases, social efficiency can be defined as the amount of budget savings for direct financing of the implementation of social tasks by certain categories of taxpayers, transfer costs, or the allocation of funds to support socially vulnerable categories of citizens.

If the legal acts of the Bratsk rural settlement establish for appropriate periods of time target values of indicators characterizing the results aimed at maintaining and developing the relevant infrastructure and (or) improving the well-being of the population of the Bratsk rural settlement, then as a social effect of tax benefits to business entities engaged in activities in the field of environmental protection and environmental safety, providing services in the field of education, healthcare or other services to socially vulnerable categories of the population, as well as, the achievement of target values of these indicators is determined.

The social efficiency of the provided local tax benefits in this case is determined by the degree to which the target values of the established indicators are achieved. A tax benefit is considered effective if at least 75 percent of the target values of indicators established for the relevant periods of time are achieved.

If the legal acts of the Bratsk rural settlement do not establish target values for indicators characterizing the results of taxpayers’ activities aimed at maintaining and developing the relevant infrastructure and (or) improving the well-being of the population for appropriate periods of time, then the social effectiveness of local tax benefits for business entities carrying out activities in the field of environmental protection and environmental safety, providing services in the field of education, healthcare or other services to socially vulnerable categories of the population, as well as non-profit organizations, consists in a positive change in the values of indicators characterizing the results of their activities aimed at maintaining and developing the relevant infrastructure and ( or) improving the welfare of the population.

The indicators are determined by the initiators of the benefit (the taxpayer and (or) the executive body of local government).

4.2.3. The social efficiency of tax benefits provided (planned to be provided) to individual taxpayers is recognized as positive if they are provided to socially vulnerable categories of the population in order to implement measures of social support for the population.

5. Assessing the effectiveness of providing tax
local tax benefits

5.1. To determine the effectiveness of providing a tax benefit, the amount of budget losses is compared with the values of budgetary and social efficiency. The assessment results are documented in accordance with Appendix No. 3 to this Procedure.

5.2. A tax benefit is considered effective if the positive result of assessing the budgetary and social efficiency of the local tax benefit planned for provision is higher than the result of assessing the budget losses of the Bratsk rural settlement as a result of the provision of the benefit, as well as budgetary and social efficiency in the absence of the benefit.

If the amount of effect from the provision of local tax benefits is less than the amount of benefits provided or planned to be provided, then the tax benefit is considered ineffective.

6. Actions to implement the assessment results
efficiency of tax incentives

6.1. Based on the results of assessing the effectiveness of the tax benefits provided and planned to be provided, the administration draws up analytical notes, which are submitted to the head of the Bratsk rural settlement within the time limits established by subclause 1.4 of this Procedure.

6.2. An analytical note based on the results of assessing the effectiveness of tax benefits for the past financial year must contain:

A complete list of tax benefits provided on the territory of municipalities (settlements);

Complete information on losses (planned and actual) of the budgets of municipalities (settlements) in connection with the provision of tax benefits;

Information on the budgetary and social efficiency of existing tax incentives;

Proposals for maintaining, adjusting or canceling tax benefits depending on the results of the performance assessment.

6.3. An analytical note based on the results of assessing the effectiveness of tax benefits planned for provision should contain:

Full information about the projected losses of the budgets of municipalities (settlements) in the event of decisions to provide tax benefits;

Forecast of budgetary and social efficiency of tax benefits planned for provision;

Other forms of municipal support currently provided to this category of taxpayers.

6.4. The results of assessing the effectiveness of tax incentives are used:

When developing budgets of municipalities (settlements) for the next financial year and for the future;

To take timely measures to cancel ineffective tax benefits;

To introduce new types of tax benefits, change existing tax benefits.

Appendix No. 1

provided and planned

to providing tax

local tax benefits

Summary estimate of budget losses for the Bratsk rural settlement when providing local tax benefits according to the state


Type of tax




	Index	Indicator values by year (for a period of at least three years)	Note
	Tax base for the tax for the period from the beginning of the year. thousand roubles.
	Amount of reduction in the tax base for the tax for the period from the beginning of the year, thousand rubles.		When part of the tax base is exempt from taxation
	Basic tax rate
	Preferential tax rate		When applying a reduced tax rate
	Amount of city budget losses due to the provision of tax benefits, thousand rubles

Supervisor

Appendix No. 2

to the Procedure for assessing effectiveness

provided and planned

to providing tax

local tax benefits

Information to assess the budgetary and social efficiency of providing tax incentives for local taxes (to be completed by organizations receiving benefits)

Name of company
Type of benefit

	Name		last year	this year	Planning period
	Indicators for calculating budgetary and social efficiency
	Economic activity indicators
	Shipped goods of own production and services in-house:
	In cents comparable to prices of the year preceding the reporting year,
	At current prices.
	Investments in fixed capital
	Average annual cost of fixed assets (full)
	Average annual value of fixed assets (residual)
	Number of vehicles:

	Cars,
	Freight,
	Buses.
	Revenue from the sale of goods, products, works, services (less VAT, excise taxes and mandatory payments)
	Cost of goods, products, works, services sold
	Gross profit
	Return on sales (line "z" / line "e" x 100%)
	Profit before income tax

	Average number of employees
	of which socially vulnerable categories
	Pensioners,
	Disabled people,

	average salary
	Additional tax and non-tax revenues to the city budget, total
	including due to an increase

	Income tax,
	UTII, Unified Agricultural Tax,
	Transport tax,
	Non-tax payments credited to the city budget (specify).
	Total amount of funds allocated for socially significant and socially beneficial purposes
	including
	Investments in city infrastructure,
	Reduction of tariffs, prices, rates, etc.,
	Other (specify)
	The total amount of funds released from the organization after the benefit is granted
	For reference:
	Availability of debt:
	For tax payments (indicating the types of taxes).
	To extra-budgetary funds (specify funds).

	Head of the organization	(signature)

	Chief accountant (signature)

Appendix No. 3

to the Procedure for assessing effectiveness

provided and planned

to providing tax

local tax benefits

Evaluation results efficiency of providing tax benefits on local taxes

Type of tax


Indicators	Planning period - next calendar year
1. Budget losses of the Bratsk rural settlement from the provision of tax benefits (St. Petersburg), thousand rubles.
2. Amount of budgetary and social efficiency, thousand rubles.
3. Efficiency of providing tax benefits (page 2 - page 1), thousand rubles.
4. Discount factor (CD)<*>, %
5. Discounted efficiency of providing benefits (page 3 x page 4), thousand rubles.


SP - the refinancing rate in effect on the day of the assessment.

Supervisor

Tax benefits- the right granted by regulations for certain categories of taxpayers not to pay tax or to pay it in a smaller amount.

A comment

Tax benefits are established by the corresponding chapter of the second part of the Tax Code of the Russian Federation (TC RF), which regulates this tax. For regional and local taxes, additional tax incentives may be established by regional and local regulations.

Correct application of tax benefits can significantly reduce.

Analysis of tax benefits includes a comparison of the tax indicators of the organization (taxpayer) with the indicators of other companies in the industry or the relevant market.

The tax authority has the right, when conducting desk tax audits, to demand that within five days the necessary explanations be provided on transactions (property) for which tax benefits have been applied and (or) to request from taxpayers using tax benefits documents confirming the right of these taxpayers to these tax benefits. benefits (clause 6 of article 88 of the Tax Code of the Russian Federation). That is, benefits can be checked not only as part of on-site tax audits, but also as part of desk tax audits.

The general rules governing the establishment and use of tax benefits are regulated by Article 56 of the Tax Code of the Russian Federation “Establishment and use of tax benefits and fees”:

"1. Benefits for taxes and fees are recognized as those provided to certain categories of taxpayers and payers of fees provided for by the legislation on taxes and fees compared to other taxpayers or payers of fees, including the opportunity not to pay a tax or fee or to pay them in a smaller amount.

The norms of legislation on taxes and fees that determine the grounds, procedure and conditions for applying tax benefits and fees cannot be of an individual nature.

2. The taxpayer has the right to refuse to use the benefit or to suspend its use for one or more tax periods, unless otherwise provided by this Code.

3. Benefits for federal taxes and fees are established and canceled by this Code.

Benefits for regional taxes are established and canceled by this Code and (or) the laws of the constituent entities of the Russian Federation on taxes.

Benefits for local taxes are established and canceled by this Code and (or) regulatory legal acts of representative bodies of municipalities on taxes (laws of the federal cities of Moscow and St. Petersburg on taxes).”

Value added tax (VAT)

VAT is regulated by Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation.

Transactions not subject to taxation (exempt from taxation)

Tax benefits for VAT are listed in Article 149 of the Tax Code of the Russian Federation “Transactions not subject to taxation (exempt from taxation).” In this article, tax benefits are grouped into 3 groups (clauses 1 – 3). Paragraph 1 establishes one type of benefit. In paragraph 2 there are about 30 types of benefits and in paragraph 3 more than 30 types of benefits.

Waiver of VAT benefits

For tax benefits provided for in paragraph 3 of Art. 149 of the Tax Code of the Russian Federation provides the right to refuse their use.

It should be noted that for the benefits provided for in paragraphs 1 and 2 of Art. 149 of the Tax Code of the Russian Federation, refusal of benefits is not allowed.

Oddly enough, in some cases, giving up benefits is beneficial. This is due to the fact that the buyer has the right to deduct the VAT paid to the seller, thereby reducing his tax.

To waive the VAT exemption, you must submit a corresponding application to the tax authority at the place of registration no later than the 1st day of the tax period from which the taxpayer intends to waive the exemption or suspend its use (clause 5 of Article 149 of the Tax Code of the Russian Federation).

Such refusal or suspension is possible only in relation to all transactions carried out by the taxpayer, provided for by one or more subparagraphs of paragraph 3 of Article 149 of the Tax Code of the Russian Federation. It is not allowed for such transactions to be exempt or not exempt from taxation depending on who is the buyer (acquirer) of the relevant goods (works, services).

Refusal or suspension of tax-exempt transactions for a period of less than one year is not permitted.

Exemption from the duties of a taxpayer

Article 145 of the Tax Code of the Russian Federation provides for the possibility of not paying VAT to taxpayers with small amounts of income. Organizations and individual entrepreneurs have the right to be exempt from VAT if, over the three previous consecutive calendar months, the amount of revenue from the sale of goods (work, services) of these organizations or individual entrepreneurs, excluding VAT, did not exceed a total of two million rubles.

Benefits for project participants at the Skolkovo Innovation Center

Article 145.1 of the Tax Code of the Russian Federation provides that an organization that has received the status of a participant in a project for the implementation of research, development and commercialization of their results in accordance with the Federal Law "On the Skolkovo Innovation Center" has the right to be exempt from VAT for ten years from the date of receipt by it status of a project participant in accordance with the specified Federal Law.

Import of goods into the territory of the Russian Federation and other territories under its jurisdiction, not subject to taxation (exempt from taxation)

Benefits are regulated by Art. 150 Tax Code of the Russian Federation.

Preferential tax rates

The basic VAT rate is set as 20% (until 2019 - 18%) (clause 3 of article 164 of the Tax Code of the Russian Federation). At the same time, preferential VAT rates of 10% and 0% are provided.

The VAT rate of 0% is provided for in paragraph 1 of Art. 164 of the Tax Code of the Russian Federation for exported goods (works, services). The use of a 0% rate is much more profitable than exemption from VAT, since at a 0% rate the taxpayer has the right to deduct input VAT, reimbursing it from the budget. When exempt from VAT, deduction of input VAT is not allowed (such VAT is recognized as expenses).

The procedure for confirming the right to receive a refund when taxed at a tax rate of 0 percent is regulated by Article 165 of the Tax Code of the Russian Federation.

The VAT rate of 10% is provided for in paragraph 2 of Art. 164 of the Tax Code of the Russian Federation for certain categories (the list is indicated in the Tax Code of the Russian Federation) of food products; goods for children; periodicals, with the exception of periodicals of an advertising or erotic nature; medical goods.

Transactions that are not subject to VAT

Transactions that are not subject to VAT are specified in paragraph 2 of Art. 146 of the Tax Code of the Russian Federation. Such transactions are not subject to VAT. For example, operations on the sale of land plots (shares in them) are not subject to VAT (clause 6, clause 2, article 146 of the Tax Code of the Russian Federation).

Place of sale outside Russia

VAT is levied on the sale of goods, works, and services on the territory of Russia (Article 146 of the Tax Code of the Russian Federation). This means that if sales are made outside of Russia, then such sales are not subject to VAT. So, if a Russian organization purchased a product in France and sold it in Germany, then such sales outside the territory of Russia are not subject to VAT (this operation will certainly be subject to VAT in Germany, but according to the laws and tax rates of the European Union).

The rules for determining the place of sale of goods are regulated by Art. 147 of the Tax Code of the Russian Federation, and works and services, Art. 148 Tax Code of the Russian Federation.

It should be noted that VAT exemption for transactions outside Russia is not formally a tax benefit. This exemption is due to the fact that Russia does not extend its rights to VAT that did not arise on its territory.

Persons who are not VAT payers

Persons who are not VAT taxpayers do not pay VAT. Such persons include persons using:

Excise taxes

Excise taxes are regulated by Chapter 22 “Excise Taxes” of the Tax Code of the Russian Federation.

Excise tax benefits are specified in paragraph 1 of Article 183 “Operations not subject to taxation (exempt from taxation)” of the Tax Code of the Russian Federation. There are few excise tax benefits. Transfers within the organization, as well as the sale of excisable goods for export, are exempt from excise taxes.

Personal income tax

Personal income tax (NDFL) is regulated by Chapter 23 “Personal Income Tax”.

Personal income tax benefits are provided for in Article 217 “Income not subject to taxation (exempt from taxation).”

In addition, the Tax Code of the Russian Federation provides for tax deductions, which are, in essence, also tax benefits:

Tax deductions when carrying forward losses from participation in an investment partnership (Article 220.2 of the Tax Code of the Russian Federation)

Article 222 of the Tax Code of the Russian Federation allows the legislative (representative) bodies of the constituent entities of the Russian Federation to establish reduced amounts of deductions provided for in Articles 219 and 220 of the Tax Code of the Russian Federation. But no region has yet taken advantage of this right.

Corporate income tax

Corporate income tax is regulated by Chapter 25 “Organizational income tax”.

The term “benefit” is not mentioned in Chapter 25, but there are still benefits for this tax. Thus, Article 251 defines “income not taken into account when determining the tax base,” many of which are benefits.

Article 246.1., together with clause 5.1 of Art. 284 of the Tax Code of the Russian Federation, provides for exemption from the duties of a taxpayer of an organization that has received the status of a participant in a project to carry out research, development and commercialization of their results ().

A preferential rate of 0% (which means no tax) is established for:

Dividends received by Russian organizations, provided that on the day the decision to pay dividends is made, the organization receiving dividends for at least 365 calendar days continuously owns by right of ownership at least a 50 percent contribution (shares) in the authorized (share) capital (fund) of the paying dividends of the organization or depositary receipts giving the right to receive dividends in an amount corresponding to at least 50 percent of the total amount of dividends paid by the organization (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation).

Moreover, if the organization paying dividends is foreign, the tax rate established by this subparagraph is applied to organizations whose state of permanent location is not included in the list of states and territories approved by the Ministry of Finance of the Russian Federation that provide preferential tax treatment and (or) do not provide disclosure and provision of information when conducting financial transactions (offshore zones) (see);

Income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive, as well as income in the form of interest on bonds of the state currency bond loan of 1999, issued during the implementation of the novation of bonds of the domestic state currency loan of series III, issued for the purpose of securing conditions necessary for the settlement of the internal foreign currency debt of the former USSR and the internal and external foreign currency debt of the Russian Federation (clause 3, clause 4, article 284 of the Tax Code of the Russian Federation).

Income from operations on the sale or other disposal (including redemption) of participation interests in the authorized capital of Russian organizations, as well as shares of Russian organizations (clause 4.1 of Article 284 of the Tax Code of the Russian Federation). The conditions for this benefit are set out in Art. 284.2 Tax Code of the Russian Federation.

Organizations carrying out educational and (or) medical activities (Article 284.1 of the Tax Code of the Russian Federation).

Regional income tax benefits:

Reduced tax rate

The general tax rate for income tax is 20%, of which (clause 1 of Article 284 of the Tax Code of the Russian Federation):

2 percent (3 percent in 2017 - 2024), credited to the federal budget;

18 percent (17 percent in 2017 - 2024) is credited to the budgets of the constituent entities of the Russian Federation.

The tax rate of the tax subject to credit to the budgets of the constituent entities of the Russian Federation, in cases provided for by the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation, may be reduced for certain categories of taxpayers. In this case, the specified tax rate cannot be lower than 13.5 percent (12.5 percent in 2017 - 2024) (with some exceptions established by the Tax Code of the Russian Federation).

Application of investment tax deduction

Fees for the use of fauna and for the use of aquatic biological resources

Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources are regulated by Chapter 25.1 “Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources” of the Tax Code of the Russian Federation.

A preferential tax rate is established for the categories of taxpayers listed in clauses 6-9 of Art. 333.3 Tax Code of the Russian Federation.

Government duty

The state duty is regulated by Chapter 25.3 of the Tax Code of the Russian Federation “State duty”.

The following categories of benefits have been established:

Benefits for certain categories of individuals and organizations (Article 333.35.)

Benefits when applying to courts of general jurisdiction, as well as to magistrates (Article 333.36.)

Benefits when applying to arbitration courts (Article 333.37.)

Benefits when applying for notarial acts (Article 333.38.)

Benefits for state registration of acts of civil status (Article 333.39.)

Mineral extraction tax

The mineral extraction tax is regulated by Chapter 26 of the Tax Code of the Russian Federation “Mineral extraction tax”.

A preferential tax rate of 0% (0 rubles) is provided for certain types of mineral extraction, paragraph 1 of Article 342 of the Tax Code of the Russian Federation.

In addition, there is a reduction in the amount of tax calculated for coal mining for expenses related to ensuring safe conditions and labor protection (Article 343.1.), as well as a reduction in the amount of tax calculated for the production of dehydrated, desalted and stabilized oil by the amount of the tax deduction in connection with oil production in subsoil areas located wholly or partially within the borders of the Republic of Tatarstan (Tatarstan) or within the borders of the Republic of Bashkortostan (Article 343.2 of the Tax Code of the Russian Federation).

Transport tax

Transport tax is regulated by Chapter 28 of the Tax Code of the Russian Federation “Transport Tax”.

The list of tax-exempt vehicles is specified in paragraph 2 of Art. 358 Tax Code of the Russian Federation.

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer (Article 356 of the Tax Code of the Russian Federation).

Tax rates are established by Article 361 of the Tax Code of the Russian Federation. Clause 2 of Art. 361 of the Tax Code of the Russian Federation gives the right to constituent entities of the Russian Federation to increase (decrease) these rates, but not more than ten times.

The specified limitation on the amount of reduction in tax rates does not apply to passenger cars with an engine power (per horsepower) of up to 150 hp. (up to 110.33 kW) inclusive.

Organizational property tax

Organizational property tax is regulated by Chapter 30 “Organizational Property Tax”.

Property tax benefits are provided for in Article 381 of the Tax Code of the Russian Federation.

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by taxpayers (clause 2 of Article 372 of the Tax Code of the Russian Federation).

Tax rates are determined by Article 380 of the Tax Code of the Russian Federation:

Simplified taxation system

Taxpayers have the right to apply a tax rate of 0 percent from the date of their state registration as individual entrepreneurs continuously for two tax periods.

Types of entrepreneurial activity in the production, social and scientific spheres, in respect of which a tax rate of 0 percent is established, are established by the constituent entities of the Russian Federation on the basis of the All-Russian Classifier of Services to the Population and (or) the All-Russian Classifier of Types of Economic Activities (clause 4 of Article 346.20 of the Tax Code of the Russian Federation ).

Patent tax system

The laws of the constituent entities of the Russian Federation may establish a tax rate of 0 percent for taxpayers - individual entrepreneurs registered for the first time after the entry into force of these laws and carrying out business activities in the production, social and (or) scientific spheres.

Individual entrepreneurs have the right to apply a tax rate of 0 percent from the date of their state registration as an individual entrepreneur continuously for no more than two tax periods within two calendar years.

Assessment of tax benefits

Below is a report form based on the results of this analysis:

Analysis of tax benefits

Taxpayer ___________________

As of ______________

	Benefit Analysis	Benefit amount	Benefit Risk Assessment	Measures to reduce the risk of benefits

Head of department _____________________

Performer: ______________________

Notes

Benefit - provides a brief description of the benefit

Benefit analysis - the regulations on the basis of which the benefit is applied, conditions of application, tax are indicated. If there are controversial issues, then the arguments for and against are analyzed - regulations, judicial practice, explanatory letters from regulatory authorities, expert opinions

Benefit amount - information about the benefit amount for the taxpayer is indicated.

Benefit risk assessment - the probability of denial of a benefit by the tax authorities. Indicated if the use of the benefit is risky. If there are no risks, then “No risks” is indicated. To assess risks, it is recommended to use three gradations: High (the risk of resolving a dispute not in favor of the taxpayer is high), Medium, Low. The benefit risk assessment is carried out based on the benefit analysis.

Measures to reduce risk - are indicated if the use of benefits has risks. Measures are indicated that can reduce the risk (preparing additional documents, changing the business process, etc.). Based on measures to reduce the risk of benefits, an action plan to reduce risks is formed, which determines the timing of such measures and the responsible persons.

An example from judicial practice

According to paragraph 1 of Article 56 of the Tax Code of the Russian Federation, tax and fee benefits are recognized as benefits provided to certain categories of taxpayers and fee payers provided for by the legislation on taxes and fees compared to other taxpayers or fee payers, including the opportunity not to pay a tax or fee or to pay them in a smaller amount.

By virtue of paragraph 2 of this article, a taxpayer has the right to refuse to use a tax benefit or to suspend its use for one or more tax periods, unless otherwise provided by the Code.

When applying Article 56 of the Tax Code of the Russian Federation, in the event of a dispute arising about whether there was a refusal of the taxpayer to use the benefit, one should proceed from the fact that the fact that the taxpayer did not take into account the tax benefit when drawing up a declaration for a specific tax period does not in itself mean his refusal to use the corresponding tax benefit. tax benefits during this period.

Therefore, the taxpayer can exercise the right to a tax benefit that was not used in previous tax periods by submitting an updated tax return, an application as part of an on-site tax audit (in terms of benefits related to the subject of the audit and the tax period being audited) or an application to the tax authority when paying tax on the basis of a tax notice.

Document: Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57 “On some issues arising when arbitration courts apply part one of the Tax Code of the Russian Federation” (clause 5).

Practice in desk audits of tax benefits

Resolution of the Moscow District Arbitration Court dated December 7, 2017 in case No. A40-40587/2017 regarding MOSENERGO PJSC

The tax authority does not have the right to request, as part of a desk audit, supporting documents regarding the application of a reduced property tax rate, since a reduced tax rate is not a tax benefit.

Rationale:

Based on clause 6 of Art. 88 of the Tax Code of the Russian Federation, the tax authority has the right to request only those documents that confirm the taxpayer’s right to tax benefits. For property tax, the tax rate as a mandatory element of taxation is subject to unconditional application, and when different tax rates are established within the same tax, it is applied to those objects of taxation that are directly specified in the law and the choice of a specific rate, in contrast to a tax benefit, as follows from the legal position of the Constitutional Court of the Russian Federation, set out in Determination No. 372-O-P of May 15, 2007, cannot be determined by the will of the taxpayer. From the above it follows that the application of the reduced tax rate established by the Tax Code of the Russian Federation, although it ultimately provides a property benefit in the form of easing the tax burden, is not a tax benefit in the sense of Art. Art. 17 and 56 of the Tax Code of the Russian Federation and does not determine the possibility of a claim by the tax authority on the basis of clause 6 of Art. 88 of the Tax Code of the Russian Federation additional documents from the taxpayer confirming the validity of the application of such a reduced tax rate.

Benefits are, first of all, a social measure; this is where their social value is demonstrated. In today's very unfavorable socio-economic situation, a radical change in the system of benefits is required in order to overcome the increase in negative trends in this area and support large segments of the population in need of social protection.

In addition, benefits are increasingly used in the Russian legal system as one of the most important legal instruments for resolving the problems of the federal structure of Russia, the development of local self-government, etc.

Benefits do not regulate an independent social relationship or even a part of it, but are only a possible element of this relationship associated with the type of provision in relation to various categories of subjects. Therefore, the unification of these norms is not an independent institution. The identification of such norms is carried out according to categories other than the division of social security law norms into institutions. Benefits are a sub-institution of the social service institute, because the social service institute is a complex integrated institution, which includes many sub-institutions, including the sub-institute of benefits under the social service system.

Today, there are a huge number of forms of support for socially vulnerable segments of the population. There are about 430 benefits alone. These benefits cover almost two thousand categories of the population.

Benefits are an element, first of all, of a person’s special legal status, a mechanism for supplementing the fundamental rights and freedoms of the subject with specific legal capabilities.

Benefits in the foreseeable historical retrospective have always been inherent in Russian society, even at its initial (more than 10-15 centuries ago) stages of formation. S.I. Ozhegov in the Dictionary of the Russian Language defines that “a benefit is a relief for someone, provided as an exception to the general rules,” and cites the phrase preferential conditions as an interpretation. In the primitive Slavic tribes, some had working and living conditions that differed from the general ones, and later the number of privileges began to grow even more. At the same time, we believe that the full phenomenon of benefits is inherent in the high level of development of society and the state (as a special apparatus for the systematic implementation of social needs).

A successfully developing society is distinguished by deep attention to the processes of development of the state and society and the accumulation of knowledge about them. Countries with significant financial resources have great opportunities for financial redistribution of the social product and leveling the economic situation of their compatriots to a certain acceptable level. In this context, one cannot ignore the pressing issue of social justice, which certainly occurs when implementing benefits. Some members of society are initially deprived by society itself of what another part of society will have, although it is understood that the situation of the non-privileged part is obviously better. Then the method of redistributing financial resources through the state mechanism of social support becomes rational. First, the state withdraws part of their income from business entities, then from the budget it organizes assistance to those who have received the right to do so. Thus, benefits always reflect a part of the social product, mostly earned by some and received by other social actors.

Inseparable from the previous one is the next pressing question - how much to give to the recipient of benefits and how to determine whether this assistance is enough for him. In this situation, society (through the state apparatus) determines the types and amounts of funds that a certain enlarged category of the population systematically receives. But a person, even if formally he is a representative of such a category, does not have the opportunity to use at his own discretion (for example, in terms of form) the benefit granted to him in person. Thus, benefits always reflect deviations from the basic line of existence of an ordinary person. In my opinion, there should be fundamentally few exceptions to the rules in any process, otherwise the rules and exceptions will inevitably have to be swapped.

Social benefits have the following main distinctive features:

They are inherent in economically developed societies with an effectively functioning state apparatus;
- mediate the process of redistribution of the social product from some members of society to others through the state mechanism of social support;
- reflect specific differences in the socio-economic status of some members of society compared to others;
- express compensation for deviations from the normal generally accepted position of members of society;
- achieve their purpose, being financial in content.

The last of the above signs, in my opinion, is the most important in understanding the essence of the phenomenon itself.

Thus, social benefits are a state financial (monetary) mechanism for equalizing, at the expense of the majority of the population, the economic situation of a minority of the population to a level accepted as normal.

In many countries, including Russia, there are subsidies for agricultural producers. All attempts to reduce these payments and make them dependent on the real efficiency of production are suppressed by the agricultural lobby in the parliaments of most countries. The recipients of this money do not want to part with it, citing all sorts of arguments in their defense. Such situations arise very often for other reasons, and not only in Russia. Even if a benefit was once introduced for an important reason, circumstances later changed and the need for help disappeared. But the previous recipients are categorically against the abolition of the benefit; they will continue to receive it until society takes the most decisive measures. Benefits are easy to introduce, but difficult to cancel.

Benefits for veterans

Basic benefits for labor veterans are established at the federal level. Thus, Law No. 5-FZ “On Veterans” in Article 22 clearly states that the list of benefits is established by the subjects independently.

But if we summarize the federal legislation, we can highlight the following benefits for labor veterans:

Free travel on all types of public transport.
Payment of 50% of utilities.
Providing leave at a time convenient for the veteran.
Free production and repair of dentures in public health care institutions (meaning only the service).
Free healthcare services, etc.

In addition to federal benefits, there are also regional benefits that a veteran can apply for. They are established by regulatory legal acts of a subject of the Russian Federation and are subject to execution exclusively in this subject.

Benefits for labor veterans in many regions are associated with the provision of old-age (disability) pensions. Therefore, you can often find social benefits in the regions that are assigned to citizens after reaching retirement age.

Let's look at the example of St. Petersburg, where the following benefits are established for labor veterans of the Russian Federation:

Monthly cash payment.
Payment for housing in the amount of 50% of the occupied total area of residential premises within the limits of social norms.
50% discount on utility bills, etc.

The number of benefits for labor veterans depends on the possibilities of regional funding.

Tax legislation establishes a list of the following benefits for labor veterans:

1. A pensioner who owns real estate, in accordance with the law “On taxes on property of individuals,” is exempt from property tax.
2. Part of the income of labor veterans is exempt from personal income tax:
pensions and social supplements to them;
the amount of financial assistance paid by the former employer (but not more than 4,000 rubles per year);
amounts that were spent on paying for sanatorium-resort treatment from one’s own funds.
3. Transfer of balances of property tax deductions for personal income tax to previous tax periods. A veteran who has confirmed ownership of acquired real estate or land can receive a property deduction for expenses incurred and for the payment of interest on a targeted loan or loan in the amount of 2 million rubles. and 3 million rubles. respectively. Deductions can be obtained for 3 tax periods preceding the period in which the carryover balance of the property deduction was formed.
4. As for transport and land taxes, they are established by the constituent entity of the Russian Federation independently. Accordingly, benefits for labor veterans can be established by the regulatory legal acts of the subject.

The benefits for veterans in Moscow are as follows:

Free travel on public transport.
50% cash compensation for telephone fees.
Discount on utility bills of 50% (within social standards).
Free travel on commuter rail (previously there was a 50% seasonal discount).
Monthly city cash payment, taking into account annual indexation.
If there are medical indications - free sanatorium-resort treatment and reimbursement of travel expenses to the place of treatment and back (by rail only).

Monetization of benefits for labor veterans

Monetization applies only to federal beneficiaries. 3 types of benefits are converted into cash equivalent: transportation, medication and sanatorium-resort treatment.

At the regional level, the legislator acts differently: in some regions, monetization of benefits is allowed on an application basis, while in others benefits are issued as is.

The monetization of benefits did not suit all segments of the population.

On the one hand, carriers in the transport sector, for example, were happy: they finally saw a “real” profit, and not a belated transfer of funds from the budget.

On the other hand, those citizens who had the right to receive free, scarce medicines now have the money to purchase these medicines on their own.

But the amount of monetary compensation was small, which upset most of the population.

However, if a labor veteran refuses benefits in favor of their cash equivalent, this will be a good addition to his pension.

Thus, if you nevertheless received the title “Veteran of Labor,” you have the right to apply for both federal and regional benefits, allowances and payments. You can find out what benefits you are entitled to at your place of residence from the social security authorities. Federal benefits are scattered under various laws - for example 5-FZ, 122-FZ - and require more careful study.

Benefits for disabled people

Social assistance for disabled people of groups I, II and III on the territory of the Russian Federation is regulated by law. This category of citizens has the right to receive benefits and monetary compensation from the state, the types and amounts of which directly depend on the degree of restriction of the citizen in work activity.

Disability is a social phenomenon that exists in every state, each of which strives to form its own socio-economic policy aimed at solving the problem of people with poor health and disabilities. In Russia, the number of disabled people is growing, however, given the long history and traditions of state policy, people with disabilities are provided with various benefits and compensation, they are entitled to special rights and privileges.

Unfortunately, benefits and compensation for disabled people are regulated by more than one legislative document; conventionally, the perception of the assistance system can be divided into three groups:

According to the form of submission:

Cash benefits, such as tax breaks;
benefits of a “moral” form are a priority right;
benefits in kind, for example, provision of essential products, provision of free transport, etc.;
free medicines and treatments.

By frequency of provision:

Disposable in nature, for example, installing a free home phone;
monthly, for example benefits for utility bills;
with an annual frequency, for example, travel on intercity transport.

For reasons of disability:

Disabled since childhood;
disabled military personnel;
visually impaired;
disabled Chernobyl survivors and more.

General benefits for disabled people of groups I, II and III

The registration and payment of benefits is handled by the Pension Fund of Russia and the social protection authorities.

The conditions for providing benefits, as well as the amount of compensation, depend on the specific region where the disabled person is registered and lives.

However, there are general benefits that are mandatory for everyone:

1. The possibility of free outpatient and sanatorium-resort treatment annually, including the state paying for travel to the place of treatment for a disabled person and his accompanying person if he cannot do without outside help.
2. The right to receive land plots for construction without a queue.
3. Compensation for the cost of prescription drugs in the amount of 50% and free treatment in public clinics.
4. Benefits for utility bills.
5. Free travel in urban and suburban transport (cash compensation).
6. Social pension and monthly cash payments.

Persons with group 1 disabled status have the right to:

Free medicines and orthopedic products if they are prescribed by a doctor, as well as for medical care in public clinics;
additional living space if the disease is on the list approved by the state;
assistance from social workers in cases of single disabled people;
admission to universities without competition and a mandatory increased scholarship for full-time disabled students;
reduction of the working week if the disabled person works and additional leave of up to 60 days;
exemption from property tax if the property was inherited by a disabled person;
free social taxi – can be used once a month;
free travel in transport, including for persons accompanying a disabled person in need;
receiving free medical assistance in the manufacture and repair of dentures;
provision of technical means necessary for the rehabilitation of a disabled person;
exemption from taxes on existing property;
50% discount on utility bills, as well as electricity and telephone.

Persons with group 2 disabled status have the right to:

50% discount on prescription drugs for working disabled people and 100% for non-working disabled people;
if you have satisfactory grades, enter a university without competition, and receive a scholarship increased by 50%;
a reduction in the working week for working disabled people and additional unpaid leave of up to 30 days; a group 2 disabled person is allowed to work overtime only at his own request and in the absence of appropriate medical indications;
social and medical assistance at home for single disabled people;
disability pension regardless of length of service;
exemption from subscription fees for radio stations for the visually impaired;
receiving a social pension;
receiving free vocational education in the direction of the employment service, repeatedly;
provision of special rehabilitation means, including the production of dentures and prosthetic and orthopedic products;
free and reduced-price provision of teaching aids and literature for students with disabilities.

Persons with group 3 disabled status have the right to:

Compensation for the cost of prescription drugs in the amount of 50% - only for unemployed citizens;
compensation for payment of income tax, as well as from payment of the amount of compulsory insurance of a vehicle, if it was received through the social security authorities;
free vocational education if a citizen has lost the opportunity to carry out activities in his existing profession;
the opportunity not to pay a registration fee if you wish to conduct business activities;
annual paid leave of 30 days and additional unpaid leave of up to 60 days;
receiving a labor pension, depending on work experience and social pension;
exemption from paying a fee when issuing a warrant for an apartment;
provision of all necessary technical means of rehabilitation free of charge;
obtaining a plot of land for gardening or dacha farming, as well as for construction without a queue;
receiving additional housing assistance if necessary, corresponding to the list of diseases;
exemption from paying insurance premiums.

The state provides for the use of tax benefits for people with disabilities:

Benefits for personal income tax are not subject to taxation:
any payments, benefits and compensation of federal significance;
state pension;
partial or full cost of vouchers to sanatoriums and health institutions;
material assistance to targeted charitable assistance;
financial assistance to an employee who has retired due to disability;
compensation to a disabled person for the cost of medications;
disabled Chernobyl survivors and disabled children are provided with monthly increased tax deductions when deducting the amount of personal income tax in the amount of 3,000 and 500 rubles, respectively.
Income tax benefits are granted to one of the parents who is dependent on a disabled child.
Individual property tax benefits are available to disabled people of groups 1 and 2, who, along with childhood disabilities, are exempt from paying this tax.
Land tax benefits are provided to disabled people of groups 1 and 2 - the tax base is reduced by 10,000 rubles, while a reduction in the base is possible only in relation to one plot at the taxpayer's choice.
Transport tax benefits are provided to disabled people of all groups. Thus, the tax is not imposed on passenger cars that have special designs and devices or vehicles owned by disabled people and with an engine power of no more than 100 horsepower.
Inheritance and gift tax benefits are provided to disabled people of groups 1 and 2 in relation to residential buildings and vehicles of all types received by inheritance or gift.

Benefits for pensioners

Since pensioners are one of the most vulnerable social segments of the population, the state makes every effort to create comfortable conditions for their existence in modern society. Much attention in work in this area is paid to various benefits intended for use exclusively by pensioners. Undoubtedly, the main right of pensioners is to receive a pension.

Privileges and benefits for working pensioners

A separate item of all available benefits for people of retirement age is noted for the category that continues to actively work, due to which it receives certain benefits, which include the following:

1. In accordance with the Labor Code of the Russian Federation, any employer, upon receiving an application from a working pensioner with a request to provide him with leave at his own expense, is obliged to satisfy it. There are small time limits here, which directly depend on the category to which the person belongs. Namely, if he is a participant in the Second World War, he can take leave at his own expense for 35 days, but if a person retired upon reaching the legal age, then this period is 14 days, but if he is disabled, then leave without pay fees can reach 60 days. The calendar days provided by law can be used either one-time or in parts, depending on needs, divided into 1 year.
2. If a person continues to work after reaching retirement age and there is a need or desire to improve his professional qualifications, then in this case he can take advantage of the free service to improve his qualifications at the employment service of his city. In addition, on the same basis, you can get another profession.

What benefits do pensioners have in the healthcare sector?

Since the health of older people requires special attention, legislators have provided certain improved conditions for maintaining it in good condition.

These include:

1. Under certain conditions, by decision of a local or regional authority, a person of retirement age can receive a certain amount of free medical care not only in his clinic or city hospital, but also in various geriatric offices and gerontological centers.
2. If a pensioner has a disability, and does not refuse the standard set of social services provided to him by the state, he can receive the necessary medicines on preferential terms. To date, the list of medicines that are included in this preferential list includes 360 medicines. I would like to note that more than 60% of them, or rather 228 items, are classified as essential medicines that are necessary to ensure human life.
3. If a pensioner is disabled or a veteran, then, within the framework of certain programs at the local or regional level, he has the right to receive vouchers to sanatoriums free of charge.
4. Every person who has crossed the 60-year mark has the right to get a free flu vaccination, which is carried out annually in accordance with the epidemic situation in each region at different times of the year. In order to receive this vaccine for free, a pensioner must go to the clinic at his permanent place of residence, to the doctor assigned to his area.
5. Also, citizens who are between the ages of 60-99 years, in accordance with the order of the Ministry of Health, are subject to medical examination, which can be done only once within 3 years. There is an exception here for people who have disabilities as a result of their illness, disabled people from the Second World War, as well as those who have the sign “Resident of besieged Leningrad”. The above categories of people are required to undergo a medical examination, regardless of their age, once a year.
6. If a pensioner is a resident of any region belonging to the Far North or regions that are equivalent to the latter, and he does not work, while receiving a disability or old-age pension, he has the right to demand compensation for the funds spent on a trip to his vacation spot . This place must be located exclusively on the territory of the Russian Federation.

A person can receive such payments once every 2 years at the territorial office of the Pension Fund of the Russian Federation, both in the form of a certain amount of money and in the form of receiving travel tickets. In order to receive this benefit, a person must contact the Pension Fund exactly where his pension and application file are located. The same application can be submitted to the MFC. The application must be accompanied by documentary evidence that the pensioner was in a rest home, tourist center, sanatorium or other institution. Such confirmation may be a contract for the provision of services, a course, a voucher or another document that has the legal force of confirmation of this kind.

Tax benefits for pensioners

Pensions paid to disabled people, as well as labor pensions, and various social benefits are not subject to personal income tax. Also, these non-taxable amounts include: payment for sanatorium and resort vouchers from personal money, treatment and medical care for people who left work due to retirement due to age or disability; any assistance from an employer to its former employee from the above category of people in the form of gifts, sums of money, or reimbursement of the cost of medicines. But for all of the above categories of amounts not subject to taxable income, a limit of up to 4,000 rubles has been established. in year.

It should be noted here that in each region, in accordance with local legislation, but not in conflict with the basic law of the Russian Federation, other benefits related to taxes on land or vehicles can be established.

Pensioners have significant privileges in paying property taxes. Thus, pensioners who have real estate under their right of ownership have certain benefits in the taxation system. First of all, these include the following.

If a pensioner personally owns a garage, parking space, residential building, apartment or a separate room, as well as other premises that, in accordance with the law, are used as studios, libraries, creative workshops, a non-state museum and other outbuildings, the pensioner may be exempt from paying property tax. However, there are such conditions as: the area of such premises should not exceed 50 m2 and the land plot on which the building or structure is located must be provided for a summer residence, private household plots, or individual housing construction.

This benefit can be used only once in relation to objects of each of the listed types. So, for example, if a person owns real estate in the form of a garage, a summer house, and an apartment, then he has the right to a complete exemption from property tax. If he has several apartments and a garage, then the benefit will apply to the garage and only to one apartment.

To receive this benefit, a person must submit an appropriate application to the tax office, which is located directly at the location of the property and present a pension certificate.

If a pensioner who has more than one identical taxable object does not submit a corresponding application before November 1 of each year, indicating one object to which this benefit applies. Then the tax authority itself selects an object that exempts from payment of property tax, based on such an indicator as the maximum calculated amount of tax to be paid.

Tax legislation provides certain benefits for pensioners for the payment of land tax, for the collection and payment of transport tax.

Tax deductions for pensioners when purchasing real estate

Secondly, the benefits associated with real estate include the transfer of balances of property deductions for personal income tax to previous tax periods.

The essence of this benefit is that if a pensioner legally owns a built or purchased residential building, room, apartment, or is a shared owner of an apartment, as well as a plot of land on which a house has already been built, or it is provided for these purposes. Then he may demand payment of a property deduction for expenses related to the construction of real estate, as well as payment of interest accrued on certain loans taken for appropriate purposes, for 3 tax periods that go before the period in which the directly transferable balance from property is formed deductions.

Maximum values for this property deduction have been established. In the case of expenses related to construction or the acquisition of real estate, this amount cannot exceed 2 million rubles, and in the case of paying interest on loans for relevant purposes, this amount is up to 3 million rubles.

Benefits for pensioners to pay for housing and communal services

Another category of benefits related to real estate, namely premises intended for permanent residence, can be called the benefit of receiving gas and heat at the expense of the state. In accordance with certain social programs for the financial support of each region separately, they include the provision of one-time financial assistance to pensioners in terms of reimbursement of money spent on gasification of their homes.

In order to receive such a payment, certain conditions must be met, which include:

1. This house or apartment must be the only place of residence of a particular pensioner.
2. The pensioner must not work and must receive either an old-age or disability pension.

To receive this financial assistance, you must contact the regional executive authority. This may be a regional ministry or department, as well as a committee for social protection of the population of constituent entities of the Russian Federation, which is responsible for the implementation of this law. It is also worth noting that such assistance can only be received in the region of the Russian Federation in which there is a social program for general gasification in rural areas. The amount of payment that is returned to the pensioner almost never covers 100% of expenses and is calculated by each region independently. At best it's 50%.

Other types of benefits for pensioners

In addition to everything described above, pensioners in some regions have a preferential system for paying for travel on public transport, utilities, purchasing any medicines, etc., based on local and regional regulations.

Also, the law provides for a program of so-called targeted assistance for all regions, which is aimed at people who find themselves in difficult life situations, including pensioners. In accordance with the law, it can be expressed in certain monetary amounts, for example, in the provision of food, clothing, footwear, personal hygiene and sanitation, and other essential items. In addition to basic necessities, in certain cases this may include fuel or the provision of a specialized vehicle or technical means for the rehabilitation of a person who requires constant care.

Responsibility for providing assistance of this kind lies with the regions individually. In order to obtain it, you must be truly in emergency circumstances, the list of which is regulated not only by general provisions for all regions, but there are also local regional lists. They also stipulate such points as documents confirming the right of a pensioner or other person to receive such benefits, their amounts, types and much more.

Benefits for children

Providing in-kind assistance and benefits to children in the first three years of life:

1. Newborn children are provided with sets of baby linen.
2. For children of the first and second year of life, dairy products of baby food (including adapted milk formulas) are dispensed free of charge according to prescriptions from doctors of medical institutions.
3. Children under the age of one and a half years are not included in the number of residents of residential premises when calculating fees for the removal and disposal of solid household waste.
4. Children of the first three years of life are provided with free medicines.

Providing benefits to children under seven years of age and families with children under seven years of age:

1. Children under seven years of age are provided with the following benefits:
free travel on public transport;
free entry to museums, exhibition halls, cultural and recreational parks, and the zoo, which are administered by the Moscow Government.
2. Certain categories of families (student families, families of military personnel, guardians and others), provided for by the Moscow Government, enjoy benefits for paying for the maintenance of children in state preschool educational institutions.

Providing in-kind assistance and providing benefits to children studying in educational institutions implementing general education programs, students of educational institutions of secondary and higher vocational education:

1. Students in grades 1-4 of educational institutions implementing general education programs are provided with free one-time meals (breakfast).
2. Students from socially vulnerable families in educational institutions implementing general education programs are provided with free two meals a day by decision of the public commission of the educational institution.
3. Full-time students of state educational institutions of primary and secondary vocational education are provided with preferential or free hot meals in accordance with the legal acts of the city of Moscow.
4. Students in state educational institutions “Health School” are provided with three hot meals a day in accordance with Moscow City Law No. 14 “On General Education in the City of Moscow”.
5. Students in educational institutions implementing general education programs are provided with free textbooks.
6. Full-time students in state educational institutions and non-state educational organizations that have state accreditation, according to programs of primary general, basic general, secondary (complete) general education, full-time students in state educational institutions and non-state educational organizations that have state accreditation, for programs of primary vocational education, students studying full-time in state educational institutions and non-state educational organizations with state accreditation, for programs of secondary and higher vocational education, are provided with discounts on fares on all types of urban passenger transport (except taxi and minibus) in the manner established by the Moscow Government.
7. Full-time students in state educational institutions and non-state educational organizations that have state accreditation, in programs of primary general, basic general, secondary (complete) general education, full-time students in state educational institutions and non-state educational organizations that have state accreditation, for programs of primary vocational education, students studying full-time in state educational institutions and non-state educational organizations with state accreditation, for programs of secondary and higher vocational education, have the right to free visits to the zoo, payment at preferential prices established by the Moscow Government, visits to museums, cultural and recreational parks, exhibitions and cultural and educational events in the specified cultural institutions under the jurisdiction of the Moscow Government.

Providing natural assistance to children under 15 years of age suffering from chronic diseases:

Children under 15 years of age suffering from chronic diseases, the list of which is approved by the Moscow Government, are provided with free baby milk products (including adapted milk formulas) on prescription from doctors in medical institutions.

Providing in-kind assistance and benefits to large families:

1. Large families, depending on the category of children, are provided with in-kind assistance and benefits:
free dispensing of dairy baby food products (including adapted milk formulas) upon prescription from doctors of medical institutions - for children under seven years of age; (clause 1 as amended by Moscow Law No. 56) free provision of medicines to children under 18 years of age;
free two meals a day for children studying in educational institutions implementing general education programs;
free travel on all types of city passenger transport (except for taxis and minibuses) for children under 16 years of age (students in educational institutions - up to 18 years of age) (as amended by Moscow Law No. 37);
for the admission of children to state preschool educational institutions in Moscow in the first place;
free travel on suburban railway transport for children under the age of 16 (students in educational institutions implementing general education programs - up to 18 years) (clause 6 was introduced by Moscow Law No. 56).
2. Large families are provided with in-kind assistance and the following benefits:
exemption from paying for the maintenance of children in state preschool educational institutions;
to establish the amount of payment for residential premises and utilities in the manner and on the terms established by the Moscow Government;
the right to free visits to the zoo, payment at preferential prices established by the Moscow Government, visits to museums, cultural and recreation parks, exhibitions and cultural and educational events in the specified cultural institutions under the jurisdiction of the Moscow Government, and once a month - free visits to museums;
priority right to receive garden plots;
the right to free use of the services of baths operated by the Moscow Government;
the right to free travel on all types of urban passenger transport (except taxis and minibuses) for one parent in a large family.

Providing in-kind assistance and benefits to families with disabled children and disabled children under the age of 18 or disabled since childhood under the age of 23:

1. Families with disabled children are provided with the following benefits:
the right to provide residential premises owned by the city of Moscow and subsidies for the acquisition or construction of residential premises in the manner and under the conditions established by federal legislation and legal acts of the city of Moscow;
to establish the amount of payment for residential premises and utilities in the manner and on the terms established by the Moscow Government.
2. Parents are exempt from paying for the maintenance of disabled children in state preschool educational institutions.
3. Disabled children under the age of 18, their parents (guardians, trustees), persons accompanying a disabled child, in accordance with the Moscow City Law "On measures of social support for certain categories of residents of the city of Moscow", as well as one of the parents of a disabled person from childhood up to the age of 23, studying at an educational institution, have the right to free travel on all types of urban passenger transport (except taxis and minibuses).
4. Dairy baby food products (including adapted milk formulas) are dispensed free of charge to disabled children on prescription from doctors in medical treatment institutions. Disabled children are provided with medical products and medicines, with the exception of social services provided for by federal legislation regarding the provision of medicines.
5. Disabled children have the right to free visits to museums, exhibition halls, cultural and recreation parks, and the zoo, which are administered by the Moscow Government.

Providing benefits to mothers who gave birth and raised 10 or more children.

Mothers who gave birth and raised 10 or more children are provided with the following benefits:

1. Free provision of medicines for outpatient treatment according to prescriptions from doctors of state health care institutions;
2. Free production and repair of dentures (except for dentures made of precious metals, porcelain, metal-ceramics) in public health care institutions.

Providing in-kind assistance and providing benefits to other categories of families with children:

1. Certain categories of families with children have the right to the provision of residential premises owned by the city of Moscow and subsidies for the acquisition or construction of residential premises in the manner and under the conditions established by federal legislation and legal acts of the city of Moscow.
2. Children aged 7 to 18 years have the right to free visits to the zoo, payment at preferential prices established by the Moscow Government, visits to museums, cultural and recreation parks, exhibitions and cultural and educational events in the specified cultural institutions, and once a month - free visits to museums.
3. The procedure and conditions for carrying out health-improving measures for children during the summer and winter holidays are established by the Moscow Government.
4. The guardian (trustee) of an orphan or a child left without parental care under the age of 18 has the right to free travel on all types of city passenger transport (except for taxis and minibuses).
5. The adoptive parent of a child under the age of 18 has the right to free travel on all types of city passenger transport (except taxis and minibuses).
6. A foster carer for a child under the age of 18 has the right to free travel on all types of city passenger transport (except taxis and minibuses).

Benefits for young families

Benefits for young families from the state are provided at the federal and regional levels. Assistance is provided according to the application within the framework of social programs.

The concept of a “young family” is not legally established in Russia.

Based on practice, a marriage is considered young if it lasts no more than 3 years, the mother or father is under 30 years of age and has one child under 18 years of age. If a minor is raised by one parent until the age of 30, he is also equated to this category.

Benefits for young families are support at the federal and regional levels, without which there is a high risk of its collapse.

If the mother is a minor or both parents are students, financial and everyday problems arise:

Small salary or stipend;
Dependence on parental help;
Small amount of child benefits;
Lack of separate housing.

Therefore, social support and assistance to a young family from the state is one of the aspects of the state’s social policy.

What benefits are available to a young family at the federal level?

In addition to one-time benefits and free medications received during the mother’s pregnancy, in 2017 a young couple has the right to count on the following benefits:

1. Receiving a one-time benefit at the birth of the first child (regardless of the official employment of the father/mother). Its amount is a little more than 15,000 rubles;
2. Benefits for children under 1.5 and 3 years old (they can be issued not only for the mother, but also for the father, grandmother, grandfather);
3. Obtaining maternity capital (if the newlyweds have 3 children born or adopted). In 2017, its amount is 450,000 rubles. With its help, you can improve your living conditions, pay for your children’s education, and increase your mother’s pension;
4. Children under 3 years old receive medicines free of charge.

How to apply for a one-time benefit? If the father or mother works under an employment contract, they provide their employer with a passport, a certificate from the registry office and the child’s birth certificate, a certificate from the social security department from the other parent.

You can receive the payment within six months after the birth of the baby. Money is credited within 10 days. You can receive them at the end of next month.

If none of the adults work, the issue of receiving money is decided by the social security department. In addition to general documents, each parent provides a work record book and a diploma (certificate).

In addition to cash payments and social programs, there are housing programs at the federal level for families in need of improved living conditions.

Each region provides a type of subsidy called a gubernatorial payment. In individual regions, the amount of the remittance is different and depends on the local budget.

This is a lump sum for each newborn, provided to a young couple, provided that the husband and wife have not reached the age of 30.

You can receive money in person or on a card. An application is drawn up at the social security authority and documents proving identity and registration are attached.

In Moscow, this type of subsidy is called “Luzhkov payments”. A prerequisite is that the couple actually resides and is registered in Moscow.

If a young family is Muscovites, then they have the right to count on the following help:

1. One-time payment of benefits for a newborn baby (this benefit has a fixed amount and is available only to citizens of the Russian Federation);
2. Payment of monthly child benefits to low-income families until they reach 18 years of age;
3. Receiving an increased benefit (provided that the daughter/son is being raised by one parent);
4. Receipt of dairy products for a child under 2 years of age;
5. Preschoolers have the right to attend kindergarten for free, travel on city public transport and go to museums (if the couple is student or military parents);
6. Tax deduction for a child (if the family is low-income).

To apply for city benefits, the following documents are required:

Adult passports;
children's birth certificates;
certificate of family composition;
registration documents of all its members;
marriage or divorce certificate;
papers from kindergarten or school, work books.

An employed father/mother must write a deduction application to his manager or chief accountant and attach a certificate of his income and documents for the minor.

Benefits for large families

At first glance, current federal and regional legislation provides a lot of benefits for large families. However, a more detailed study of the issue shows: achieving real benefits for a large family in practice is not easy, and it is even more difficult to understand what benefits a family is entitled to in a particular region.

Federal legislation does not define a large family, and in accordance with Decree of the President of the Russian Federation No. 431 “On measures for social support of large families,” the executive authorities of the constituent entities of the Russian Federation establish this concept independently.

In general, a large family is one that includes three or more children (including adopted children, stepdaughters and stepsons) under the age of 18.

In each subject of the country, benefits for large families are assigned based on the list of benefits that are defined in Decree of the President of the Russian Federation No. 431 “On measures for social support of large families.”

However, it allows regions to independently establish the concept of a large family and the final list of benefits and allowances provided:

1. a discount of no less than 30 percent of the established fee for the use of heating, water, sewerage, gas and electricity, and for families living in houses that do not have central heating - from the cost of fuel purchased within the limits established for sale to the public in this territory;
2. free issuance of medications purchased according to doctor’s prescriptions for children under 6 years of age;
3. free travel on intracity transport (tram, trolleybus, metro and city buses (except taxis), as well as on suburban and intradistrict buses for students of secondary schools;
4. admission of children to preschool institutions in the first place;
5. free meals (breakfasts and lunches) for students of general education and vocational educational institutions at the expense of general education funds and deductions from their production activities and other extra-budgetary contributions;
6. free provision, in accordance with established standards, of a school uniform or a replacement set of children’s clothing for attending school classes, as well as sports uniforms for the entire period of children’s education in a comprehensive school at the expense of universal education funds or other extra-budgetary funds;
7. one day a month for free admission to museums, cultural and recreational parks, as well as exhibitions;
8. necessary assistance to parents with many children who want to organize peasant (farm) enterprises, small enterprises and other commercial structures, ensure the allocation of land plots for these purposes, and also provide benefits for collecting land tax and rent in the form of full or partial exemption from tax on a certain period or reduction in tax rates;
9. provision of gratuitous material assistance or interest-free loans to reimburse expenses for the development of peasant (farm) farming;
10. provide for full or partial exemption from payment of the registration fee for individuals engaged in entrepreneurial activities;
11. ensuring priority allocation of garden plots for large families (as amended by Decree of the President of the Russian Federation No. 250);
12. assistance in providing large families with preferential loans, subsidies, interest-free loans for the purchase of building materials and housing construction;
13. when developing regional employment programs, take into account the need to employ parents with many children, the possibility of them working under flexible forms of work (part-time work, part-time work week, work from home, temporary work, etc.); ensure the organization of their training and retraining taking into account the needs of the regional economy.

In addition to the benefits and allowances that are established for large families in the regions, there are a number of privileges that families with three or more children can take advantage of. You can read about this below.

Land plots for large families (in-kind assistance)

The President of the Russian Federation signed amendments to the Housing Code, according to which large families have the right to receive a plot of land free of charge both for agricultural needs and for residential construction. The sizes of land plots are established by regional legislation.

Allowance up to 3 years for the third child (large families)

In a number of regions, benefits continue to be paid for the birth of a third and subsequent child. The payment is monthly until the child reaches three years of age.

Transport tax benefits for families with many children

In a number of regions of our country, large families who own a car are provided with benefits in paying transport tax. This may be a complete tax exemption or partial. It is worth noting that the benefit is provided only if you personally contact the tax office with an application.

Early pension for mothers of many children (pension benefits)

A woman has the right to an early retirement pension (at age 50 instead of 55) if she is raising 5 or more children and has at least 15 years of work experience. If you have insurance experience in the far north (12 years) or equivalent regions (17 years), it is enough to raise two children.

Order and medal of the Order of "Parental Glory"

The order was established by decree of the President of the Russian Federation. If you have at least seven children in your family, you are likely a candidate for this top honor.

Obtaining a certificate for a large family

Today, a certificate for a large family is issued not only in Moscow, but also in other regions of the country.

Tax benefits

Any benefit has a negative impact on the state, but is a positive factor for the taxpayer.

When providing benefits, the authorities reduce income from tax collections, and those who receive them can improve their financial condition.

Tax benefits are divided into several groups:

Personal plan and for a legal entity;
general economic and social nature;
of a foreign economic nature (the goal is to stimulate exports) and a general economic tax incentive.

A person may be exempt from paying tax on a permanent basis or for a certain period. In some cases, a person will be exempt from paying tax if the income does not exceed the established standards.

Taxpayers have the right to take advantage of tax deductions, that is, reduce taxable income by the amount of expenses incurred. This refers to cases of training, professional training (clause 3 of Article 264.1 of the Tax Code), etc.

A person may:

Exempt from paying taxes (tax rate or salary amount is reduced);
reduce the tax rate;
reduce tax pay;
receive a deferment or installment plan for the payment of tax amounts.

There is the following classification of tax benefits:

Tax benefits are grouped taking into account the change in which elements of taxation they are directed to.

This could be linked to:

Tax base;
to the taxpayer;
objects of taxation;
rates;
timing of transfers.

Special rules for the provision of benefits are provided when using special taxation regimes. Indeed, in such cases, tax benefits are tied to the payer, the tax base, and the rate.

Based on the characteristics of affiliation and the subjects of provision, tax benefits take the following forms:

The one that is provided to an individual;
provided to the company.

There are benefits that both businesses and citizens can take advantage of. There are also those that are available only to one category of citizens.

In paragraph 2 of Art. 56 of the Tax Code states that a tax benefit is a right, not an obligation, of the taxpayer. That is, taxpayers can refuse to receive benefits or suspend their receipt for a certain time.

Tax benefits can be established in accordance with the norms of the Tax Code and international agreements of Russia in tax matters.

Foreign citizens cannot count on receiving tax benefits in the general manner, since this would contradict paragraph 1 of Art. 56 NK.

In subparagraph 3 of paragraph 1 of Art. 21 of the Tax Code states that taxpayers can apply tax benefits if there are appropriate grounds. In this case, you should adhere to the rules established by law.

Only residents of the country can use such a benefit as deductions.

No tax is paid at all on such profits:

From state benefits, except for sick leave payments;
from pensions;
from the amounts of pension savings that are accounted for in an individual personal account and are paid by the legal successor of the deceased insured citizen;
from compensation;
from alimony;
from payments to a volunteer in accordance with civil contracts;
from rewards to the donor;
from a grant;
from prizes received for high achievements in science, education, etc.;
from one-time payments, etc.

Let's consider what documents can confirm the right to receive tax benefits:

Taxpayers	Document
For the hero of the USSR and the Russian Federation, full holder of the Order of Glory	Certificate of a hero of the USSR, the Russian Federation, a hero of social labor, order books of cavaliers
For a disabled person of the third group, as well as for citizens with 1-2 groups of disability, which was established without conclusions about limitations in the ability to work	Document from a medical institution, extracts from the ITU examination report on the degree of limitations in the ability to work
For persons who are disabled from childhood	The conclusion issued by the ITU that a citizen receives a disability group
For veterans and disabled people of the Great Patriotic War, combat veterans and persons recognized as veterans in accordance with Law No. 5-FZ	Relevant credentials
For pensioners who have veteran status according to the Law specified above	Pension certificates, a document that confirms the status of “Veteran of Labor”
For individuals who can receive social assistance in accordance with Law No. 1244-1	A certificate confirming participation in the liquidation of the consequences of the Chernobyl accident, etc.
For individuals who took part in testing nuclear and thermonuclear weapons, in eliminating the accident of a nuclear installation at a weapon and military facility	The corresponding certificate issued in accordance with Decree No. 958
For pensioners who were subjected to political repression (Law No. 1761-1)	A document stating that such a person is recognized as subject to repression, pension certificates
For people of retirement age and other persons receiving a pension, if they do not work and there are no able-bodied citizens in their families	Pension certificates, certificates indicating family members, document from USZN
For persons who have three or more dependent children	Large family certificate
For orphans, as well as those children who do not have a guardian	Document from the guardianship and trusteeship authorities
For sailors, soldiers, sergeants during their service, as well as for their families	A document from a military unit for the duration of your service, a certificate of the number of family members
For family members of a military personnel and an employee of the internal affairs body, if the breadwinner is lost	A document in which there is a note indicating the relationship of the applicant to the deceased soldier, certificates confirming the existence of rights to receive a pension in connection with the loss of a breadwinner
For local government, law enforcement, media, the founders of which are local government	Photocopy of constituent documentation
Companies	Accounting documentation, constituent documents

Benefits for single mothers

For single mothers, benefits are provided that are guaranteed at the federal level and apply to working women. They are the same for single mothers across the country and relate to the work schedule, protection from dismissal due to layoffs and increased tax deductions from wages for each child. The employer must know and take into account these types of benefits, since it is his responsibility to comply with the requirements of the Labor Code (LC) of the Russian Federation.

In addition, single mothers are entitled to all the benefits that apply to parents from two-parent families, and they are provided in the same manner on a general basis. There are no special privileges in terms of obtaining an apartment for a single parent raising one or more children. Sick leave for caring for a sick child for single mothers is paid in the same way as for other mothers. Special periods of sick leave are established only depending on the child’s condition (presence of disability, special diseases, residence in an area of radiation contamination), and not on the presence or absence of a father.

The laws of the constituent entities of the federation for single mothers may also provide for additional types of assistance established at the regional level (their list may differ significantly even in neighboring regions). Along with regional benefits for mothers raising a child without a father (and there are not too many such benefits in Russia), there are also a number of benefits for such families.

The benefits are designed to give a woman who is raising a child without outside help more opportunities to do so. First of all, in terms of providing more free time that she can devote to her child.

What benefits are available to a single mother in Russia?

In Russia, benefits at the federal level are designed for working single mothers. They relate to working conditions and tax calculations.

Benefits are divided into two main groups:

Provided in kind - additional days of vacation or time off, a ban on working outside of normal hours or dismissal at the will of the employer, others.
paid in cash - in fact, this is the only benefit, a tax deduction for a child, the amount of which can be a significant help for the budget of a single mother (especially if there are several children).

In addition to federal benefits for single mothers, there are also regional ones. Among them are a discount on kindergarten fees and priority admission to kindergartens, free meals in schools, a subsidy for utilities and other types of assistance. Their list needs to be clarified with the social protection authorities (departments, offices and divisions) of a particular district or city.

Rights of single mothers under the Labor Code

The largest list of benefits and guarantees for single mothers is provided for by Russian labor law. Relaxations regarding the work of women and parents with children, available in the Labor Code (LC) of the Russian Federation, are provided in kind - they relate to the specifics of the work schedule and the right of priority upon dismissal.

Often, employers not only do not strive to accommodate a single mother (for example, provide her with the additional days off required by law), but they themselves have no idea about their existence.

Therefore, a woman herself should know about the peculiarities of the labor process, which she can use to her advantage.

Single mother's work schedule

Regardless of the form of ownership, location of the enterprise and number of employees, management must comply with the requirements of the Labor Code. A number of clauses of the Labor Code concern working single mothers. Many benefits apply equally to parents from two-parent and single-parent families.

In terms of the work schedule for single mothers, the Labor Code of the Russian Federation provides that:

1. The mother of a child under 5 years old can work at night (from 10 pm to 6 am) only if she herself agrees to this, has signed a written consent and has no health contraindications (Article 96 of the Labor Code). However, a woman has every right to refuse night work - such a refusal cannot be perceived as a violation of labor discipline if this is not expressly stated in the employment contract (for example, if a woman is not intentionally hired to work as a night watchman).
2. It is prohibited to send a woman with a child under 3 years of age on official business trips or engage in overtime work (including work on weekends and holidays), unless she herself gives written consent and her health allows it (Article 259 of the Labor Code ).
3. At the request of a woman, she may be assigned a part-time work schedule (working week) if she is raising a child under 14 years of age or a disabled child under 18 years of age (Article 93 of the Labor Code). Such a measure can be established for a certain period or indefinitely.
4. A single mother with a child under 14 years of age may be granted up to 14 days of unpaid leave at a time convenient to her, but only if this is provided for by the collective agreement (Article 263 of the Labor Code).
5. If a single mother is raising a disabled child, she can submit an application to the employer to provide 4 additional paid days off per month on any days convenient for her (Article 262 of the Labor Code). Such weekends do not carry over to the next month.

Can a single mother be fired from her job?

The law establishes that it is impossible to dismiss a single mother with a child under 14 years of age or with a disabled child under 18 years of age at the initiative of the employer (Article 261 of the Labor Code).

Since staff reduction is always an initiative of the company's management, a single mother is not allowed to be fired due to reduction. This norm applies to persons in state or municipal service, working for private and other employers.

But there are some exceptions. A single mother can be fired in the following cases:

Liquidation of the organization;
periodic failure to fulfill job duties (if there are official penalties);
a single gross violation of duties (absenteeism, appearing drunk, disclosing secrets, theft or embezzlement, violation of labor safety rules followed by an accident);
committing an immoral act incompatible with the performance of work duties;
presentation of false documents when applying for a job and concluding an employment contract.

In case of illegal dismissal due to the employer’s initiative, the employee can count on reinstatement or payment of compensation for the period of forced absence from work. However, to do this you will have to go to court - independently or through a legal representative.

Double tax deduction for children for a single parent

A tax deduction is a set amount of workers' income on which personal income tax is not charged. It helps to increase the actual amount of salary paid out. Deductions are established for certain categories of citizens, including each parent for each child under 18 years of age (up to 24 years of age if he or she is studying full-time), starting from the month of their birth or adoption.

The concept of “single mother” by default does not provide for the presence of a second parent in the family, therefore, according to Art. 218 of the Tax Code (TC) of the Russian Federation, single mothers can count on a double tax deduction from the amount that is provided to each parent from a complete family.
This deduction is standard - that is, it does not depend on the material well-being of the working mother, receipt of other benefits and allowances, or any other additional factors.

Single mothers can receive a double deduction only before they get married, while many child benefits are available to a single mother after she gets married (but only if her husband does not adopt her child).

How to get a personal income tax deduction for a single mother

To receive a personal income tax benefit, in most cases, the application and relevant documents must be submitted at the place of work at the same time. If the conditions for providing a double deduction have not changed (for example, due to the birth of another child), and the initial application does not indicate the specific year for which the employee is applying for the benefit, then submitting a second application is not required.

The application is written in free form. Copies of supporting documents are attached to it:

Birth certificate of the baby (court decision on adoption by a single woman);
a certificate from the housing office confirming the cohabitation of the child and mother;
certificate from the registry office:
according to form No. 24 - if the child has a dash in the “father” column;
according to form No. 25 - that the father was recorded from the words of the mother;
confirmation that the applicant is not married (her passport);
if necessary:
certificate of disability of the child - to receive a tax deduction in an increased amount;
a certificate from the educational institution stating that a child over 18 years of age is studying full-time - to extend the period for receiving a personal income tax deduction until graduation or until the child reaches the age of 24 years.

The tax benefit is issued only for one place of work. The deduction is provided monthly by the employer (for employees) or as a lump sum after filing a tax return at the end of the year (in the form of a one-time compensation).

Sick leave for a single mother to care for a child

A sick leave for child care for a single mother is issued and paid for in the same way as for a married woman. Despite the abundance of rumors and even publications on this subject, no priorities or features for singles at the federal level have long existed.

According to Art. 6 of Federal Law No. 255-FZ “On Compulsory Social Insurance”, as well as Part V of Order of the Ministry of Health and Social Development of the Russian Federation No. 624n “On the procedure for issuing certificates of incapacity for work”, sick leave for a child is paid from the Social Insurance Fund (FSS) depending on age:

Up to 7 years - for the entire period of treatment at home or a joint stay in the hospital, but no more than a total of 60 calendar days per year per child. If the disease is included in this list, the period is extended to 90 days.
From 7 to 15 years - up to 15 calendar days for each case during outpatient or hospital treatment, but no more than a total of 45 days a year.
From 15 to 18 years - for 3 days with outpatient treatment (can be extended up to 7 days).
In special cases, for children under 15 and under 18 years of age - for the entire period of treatment:
Up to 15 years when living in the Chernobyl zone (resettlement zone or with the right to resettlement, when relocating from contaminated areas), as well as in case of diseases caused by radiation exposure on the mother - for the entire period of illness.
For a disabled child:
in general, up to 18 years of age - for the entire period of outpatient or hospital treatment for each case, but not more than 120 days a year in total.
up to 18 years of age with HIV infection - for the entire period of stay of the mother and child in the medical institution.
For a child under 18 years of age with an illness associated with post-vaccination complications or malignant tumors - for the entire period of treatment on an outpatient basis or in a hospital.

The established deadlines may be extended by the medical commission. Sick leave is not paid when caring for a chronically ill child during a period of remission, as well as if the mother is on maternity leave, planned annual or unpaid leave.

Amount of sick leave payments when caring for a child

The amount of hospital payments for each case of caring for a sick child for a single mother and one of the parents in a two-parent family as a percentage is (according to Article 7 of Law No. 255-FZ, Article 4 of Law No. 2-FZ, Article 25 of Law of the Russian Federation No. 1244-1):

For outpatient treatment:
for the first 10 calendar days - depending on the mother’s work experience:
60% of average earnings - with less than 5 years of insurance coverage;
80% of the average salary - with experience from 5 to 8 years;
100% - with experience of 8 years or more;
for the rest of the time - in the amount of 50% of average earnings.
For inpatient treatment - for the entire period of treatment, depending on the mother’s insurance coverage (see above).
For outpatient or inpatient treatment for a child under 15 years of age - 100% of the mother’s average earnings, if:
mother was exposed to radiation as a result of tests at the Semipalatinsk test site or an explosion at the Chernobyl nuclear power plant;
when living in a contaminated radiation area.

Benefits when entering kindergarten

In our country, the activities of kindergartens are regulated at the municipal level, so even in neighboring cities, the conditions for receiving children and caring for them may differ significantly. At the state level, there are no uniform benefits when admitting a child to kindergartens for certain categories of citizens, including for children of single mothers.

The founders of kindergartens were indeed recommended to admit into groups, first of all, children raised by a single parent, as well as a number of other beneficiaries (clause 25 of the “Model Regulations on a Preschool Educational Institution” - the now inactive Decree of the Government of the Russian Federation No. 677).

However, similar benefits for children of single mothers operate at the local level in many cities. They are regulated by local legislation. For example:

Preference for admission to kindergartens is given to residents of the Irkutsk region raising children without a husband. For example, in Angarsk, Bratsk, Shelekhov, such mothers are given priority or extraordinary right.
In Yekaterinburg, a single mother who finds herself in a difficult life situation can submit an application to a special commission for priority admission of her child to kindergarten (Order No. 675-ru).
Benefits for admission to kindergarten are provided to children of single mothers in Moscow (Order No. 1310).

Before placing your child on the waiting list for kindergarten, you should check whether in a particular city there are benefits for admission or payment for kindergarten for single mothers:

Also in many regions there are discounts on kindergarten fees for single mothers (up to 50% of the established parental fee for each child).
In some constituent entities of the Russian Federation, there are benefits for parents whose children were unable to get into kindergarten due to lack of places (compensation for failure to provide a place in kindergarten).

How can a single mother get housing?

Help in solving the housing problem for single mothers in Russia is provided in the same manner as for complete families with children. This means placing on a waiting list for an apartment, as well as the opportunity to participate in government housing programs with grants or subsidies for purchasing an apartment or building a house.

A single woman with children has the same right to improved housing conditions with subsidies from the state as other families in Russia. Another thing is that not every single mother has enough of her own funds to purchase housing, even with all the subsidies from the state.

1. For families with children, including those with one parent, within the framework of the national target program “Housing” there is a subprogram “Young Family” for 2015-2020.
A subsidy from the state in the amount of 35% of the cost of housing can be given to a woman under 35 years of age for the purchase of an apartment, construction of a house, repayment of a housing loan taken out, or contribution to a housing cooperative.
However, detailed conditions for participation in the program may differ for different regions.
2. As part of the state program “Housing for the Russian Family” (ZhRS), new buildings with economy-class apartments are being built in different regions of the Russian Federation, which can also be obtained with a mortgage. However, this program does not provide any special conditions for single mothers.
3. For the purchase of an apartment, you can also get a mortgage with state support, characterized by a reduced interest rate, through the government Agency for Housing Mortgage Lending (AHML).

There are still legends that single mothers are given apartments from the state for free. Unfortunately, this is not true - you shouldn't even hope for it. Now it is very difficult to get the coveted square meters even for large families who huddle in small apartments.

Participation in the “Young Family” program for a single mother

Single mothers can also participate in government housing programs that provide housing subsidies.

How to get an apartment using this program:

1. First of all, Russian citizenship of the mother and child is required, the absence of other housing ownership and residence in the same territory for the time established by regional law.
2. You need to contact the district administration at your place of residence and obtain a document stating that the family needs improved housing conditions, and also get on the general housing queue. This is possible in cases where:
the living area per person is below the standards established in the region;
living in premises that do not meet sanitary and other standards;
living in a communal apartment;
the presence of a sick person in the family, living next to whom is dangerous to health.
3. The income of a single woman must be such that she will be given a housing loan that she can pay.

The payment is given at the rate of 35% per 42 m2 for a family of two people (or at the rate of 18 m2 for each family member, if there are more than two). The bad news is that in many regions these social programs are being phased out due to the crisis.

Benefits for combat veterans

Participants in combat operations represent a separate social group in Russia, which can count on receiving numerous benefits, moreover, benefits for combat veterans are of both material and non-material nature. It is worth clarifying that veterans are called not only pensioners who went through the Second World War, but also former military personnel who were sent to Afghanistan, Yugoslavia, and Chechnya. Let's consider what benefits are available to combat veterans?

The abbreviation EDV stands for one-time cash payment. Instead of transferring small sums of money, the state proposes to issue a large one-time compensation. Regulates EDV payments under Federal Law No. 122. According to the terms of the law, not only combatants and their widows, but also liquidators of the consequences of radiation disasters and disabled people can count on receiving EDV.

If a beneficiary decides to receive financial compensation, he should know what benefits are taken away from a combat veteran in this case. EDV replaces the possibility of free travel on public transport and a set of social services, including sanitary treatment and provision of medicines. Therefore, a former military man should “measure seven times” before choosing EDV: it is obvious that 2 and a half thousand is disproportionate to resort treatment, and it is problematic to provide oneself with medications for this amount.

To apply for EDV, you need to contact the territorial department of the Pension Fund with an application. If a personal visit is not possible (for example, due to disability), it is recommended to draw up a power of attorney for a relative or send an application by email.

Benefits for veterans of combat operations in Chechnya and other hot spots are as follows:

Tax benefits for military veterans. The minimum tax deduction amount in 2016 is 500 rubles. This point is important: participants in hostilities are exempt from having to pay state duty - this is stated in Art. 333 NK. That is, if there is a need to sue someone, the former serviceman will be exempt from paying the fee. The amount of the duty, as a rule, is 2,000 rubles - this can save much more than on meager tax deductions.
Housing assistance. According to Federal Law No. 5, every ID holder who registered before 2005 can count on receiving free housing. However, you need to be prepared for the fact that obtaining subsidized housing is a lengthy procedure; it can take years. Veterans who are not ready to wait that long may need to agree to the alternative offered by the state - obtaining a plot of land for construction. As for military personnel who registered after 2005, they are given monetary compensation, through which they can solve their housing problems. Why 2005? This year, a savings-mortgage housing system began operating, which deprived combatants of the right to choose between a ready-made apartment and money.
Benefits for combat veterans for treatment and purchase of medicines. They have already been mentioned - they are replaced by EDV. A veteran can also count on the state to provide him with free dentures - any, with the exception of dental ones.
Additional vacation. If a service member is employed, he has the right to request an additional 35 days of leave, of which 15 must be paid.
Other benefits for veterans of military operations in Chechnya in 2016. You can buy tickets for various cultural events and for any type of transport without waiting in line. In addition, the state is urgently installing landline telephones in apartments.
Discounts for families. The trip of a child of a combat participant to the camp is paid for by the state at 50%. Important: the family of a deceased serviceman can also enjoy benefits - a child who has not yet turned 16 years old is considered to be supported by the veteran.

Benefits when entering a university

A new benefit appears - enrollment in a university on a budget place (benefits for entering a university after the army). Former military personnel can study at bachelor's and specialty degrees; the bill says nothing about master's degrees. The bill proposes to amend the current education law.

Previously, combatants also had concessions, but of a different kind. If a recipient and other applicants applied for one budget place, preference was given to the recipient. If there were no budget places, then, accordingly, they could not help the veteran in any way. The new bill removes veterans from competition. It is believed that such a measure will allow former military personnel to decide on their future place of work.

However, the bill has some dark spots. The bill states that combatants are ready to be trained at the expense of the federal and local budgets within the established quota. Few people pay attention to the small addition at the end, but in vain: it means that there will still be a quota, and all veterans will not be able to take advantage of such a benefit. Before you rejoice, you need to find out how quotas will be implemented: by universities, by city, by specialty, or in some other way? At the same time, establishing a quota is a reasonable step, otherwise universities risk facing a situation where, except for veterans, no one will study with them.

Travel benefits

Who can receive travel benefits? This issue is of interest in society. Several categories of the population can take advantage of transport travel benefits, which are determined by federal and regional laws.

Citizens who took part in the Great Patriotic War and various military operations have the status of veterans;
people with the status of labor veterans;
persons who worked in the rear during the war for at least six months, and those who have insignia for work during the war;
people who lived in besieged Leningrad during the war;
victims of radiation exposure;
victims of political repression, persecution, rehabilitated, who were granted disability or pension benefits;
old age pensioners;
families of combat veterans;
citizens who received medals for donation;
law enforcement officials;
persons who were in German concentration camps during the Great Patriotic War;
disabled people, including children under 18 years of age;
parents raising disabled children;
children from large families;
orphans who were deprived of parental care;
accompanying disabled people of the first group, persons with a third degree of restriction to work.

Persons who want to find out who is entitled to preferential travel should contact the social protection authorities.

For disabled children and those raised by parents with many children, benefits apply only up to 16 years of age. Sometimes the period is extended to 18, but only when the child is in school.

Who can get discounts on train and train travel? Most often, such population groups use public and suburban transport. Electric trains are the most common means of transportation for those who receive travel benefits. This is especially true for veterans, pensioners and disabled people who move between cities and rural areas.

Free tickets provide the possibility of travel in one direction or the other. Typically, documents are valid for no more than 24 hours, but in most cases - until Monday morning. You can also book a travel ticket online, and then receive it at the station or from the ticket inspector in the carriage. For persons accompanying disabled people, a preferential document is issued at the ticket office at train stations, but a passport is required for this.

You can use the benefit when people have properly executed papers: identification, social card (only for Muscovites and residents of the region), passport. For the population of the capital, there is no need to present a passport, since they have a social card.

Who is eligible for discounted travel? Categories of citizens who can receive travel benefits travel on electric trains.

They are provided at the federal level and apply to the following categories:

Veterans and disabled people of the Great Patriotic War;
children with disabilities;
pensioners;
rehabilitated and repressed.

At the regional level, partial discounts are provided for schoolchildren and students, but only if they are full-time students. It is important that discounts have a targeted value. Children who are raised by guardians, or from large families and orphans will be able to use the benefits.

In some regions, special subsidies have been established for those accompanying a child with a disability or those who have the first group of disabilities.

Every year, local governments consistently allocate funding for pensioners, who can use electric trains for free from the end of April until the end of October.

Discounts on public transport

As for travel on minibuses and buses, private carriers must comply with the law; the fate of those who have the right to use discount tickets constantly depends on the allocation of funds by regional authorities. In Rostov and the region, various groups of veterans, disabled people and war veterans enjoy the right to preferential travel on minibuses. In St. Petersburg, the benefit applies to orphans and children who are left without parental care.

The following can qualify for free travel on buses:

Heroes with distinctions, orders and awards;
military personnel awarded orders for service to the Motherland;
heroes of the Soviet Union and the Russian Federation;
State Duma deputies and members of the Federal Council and their assistants;
children under 5 years old, as well as secondary school students;
students of universities, technical schools, colleges.

Benefits for property

You are entitled to a benefit if you belong to one of the following categories of citizens and can confirm this with one of the specified documents (supporting documents are highlighted in bold and listed next to the name of each benefit category):

Pensioners receiving pensions assigned in the manner established by pension legislation, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who, in accordance with the legislation of the Russian Federation, are paid a monthly lifetime allowance - a pension certificate;
disabled people of I and II disability groups - a disability certificate;
disabled people since childhood - a disability certificate;
participants in the Civil War, the Great Patriotic War, and other military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans, as well as combat veterans;
Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees - a book of a Hero of the Soviet Union or the Russian Federation, an order book;
civilian personnel of the Soviet Army, Navy, internal affairs and state security bodies who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which these persons are counted towards their length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units - a certificate of a participant in the Great Patriotic War or a certificate of entitlement to benefits;
persons entitled to receive social support in accordance with the Law of the Russian Federation No. 1244-1 “On the social protection of citizens exposed to radiation as a result of the Chernobyl nuclear power plant disaster”, in accordance with the Federal Law No. 175-FZ “On the social protection of citizens of the Russian Federation who were exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River" and Federal Law No. 2-FZ "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" - a special certificate a disabled person and a certificate of a participant in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, a special certificate issued by executive authorities of the constituent entities of the Russian Federation, as well as a uniform certificate issued in the manner determined by the Government of the Russian Federation;
military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing events, having a total duration of military service of 20 years or more - a certificate of a military unit or a certificate issued by the district military a commissariat, a military unit, a military educational institution of professional education, an enterprise, institution or organization of the former Ministry of Defense of the USSR, the State Security Committee of the USSR, the Ministry of Internal Affairs of the USSR and the relevant federal executive authorities of the Russian Federation;
persons who were directly involved as part of special risk units in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities; – a certificate issued by the Committee of Veterans of Special Risk Units of the Russian Federation on the basis of the conclusion of a medical and social expert commission;
family members of military personnel who have lost their breadwinner, recognized as such in accordance with Federal Law N 76-FZ “On the Status of Military Personnel” - a pension certificate stamped with the stamp “widow (widower, mother, father) of a deceased soldier” or with a corresponding entry certified by signature the head of the institution that issued the pension certificate, and the seal of this institution. If these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman;
citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries in which hostilities took place - a certificate of entitlement to benefits and certificates issued by the district military commissariat, military unit, military educational institution, enterprise, an institution or organization of the USSR Ministry of Internal Affairs or relevant bodies of the Russian Federation;
individuals who received or suffered radiation sickness or became disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology - a certificate of the established form and a certificate of a participant in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant in 1986- 1987 with a stamp (overprint) “flight-lifting personnel participating in nuclear tests”;
parents and spouses of military personnel and civil servants who died in the line of duty - a certificate of death of a military serviceman or civil servant issued by the relevant government bodies;
individuals carrying out professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public - for the period such use - a certificate issued by the relevant authority giving permission to use structures, premises or buildings for the above purposes.

Beneficiaries are exempt from paying tax:

One apartment or room at a time;
one residential building;
one garage or parking space.

Tax must be paid for the second (third, etc.) apartment, house, garage, etc., owned by the beneficiary.

Example: a pensioner who owns a summer house, a garage and two apartments must pay tax on only one of the apartments.

At the same time, all citizens have the right not to pay tax on one economic building on a summer cottage with an area of no more than 50 square meters. m (for example, for a barn).

In addition to federal benefits, the following benefits have been established in the city of Moscow: Benefits for owners of garages and parking spaces located in office and retail facilities (the list of such facilities was approved by Decree of the Moscow Government No. 700-PP).

Moscow benefits

The social support system for the population of Moscow is:

City supplements to pensions,
child benefits,
housing subsidies,
subsidies for utility bills,
subsidies for communication services,
benefits for travel on public transport,
benefits for medicines,
benefits for sanatorium-resort treatment and several dozen other social benefits, allowances and subsidies.

In total, more than 4.5 million Muscovites are covered by the social support system in Moscow.

Various social benefits, allowances and subsidies are received by:

Pensioners;
disabled people;
veterans of the Great Patriotic War;
veterans of labor and military service;
low-income and large families;
orphans and many other categories of Muscovites requiring social support.

Federal and regional preferential categories of citizens in Moscow enjoy a wide range of additional benefits and payments, the volume of which is growing every year.

Today, the institutions of the social support system of the city of Moscow are in a phase of active modernization.

New social technologies are being introduced into their activities.

In recent years, new forms of social support have become commonplace, such as:

Mobile social service,
nursing service for war veterans,
social patronage,
other innovations.

Every Moscow child now uses child benefits and other social support programs to one degree or another.

Depending on their age, children have the right to free medicine, school breakfasts and visits to museums, discounted tickets for travel on public transport, and annual social vouchers to children's camps and sanatoriums.

Thus, the monthly allowance for the maintenance of a disabled child during guardianship or adoption is now 25 thousand rubles.

Moscow is the only city in our country where large families retain their benefits until the youngest child turns 18, not the eldest.

Property tax benefits

Benefits for property tax for individuals can be conditionally divided into three types (clause 2 of article 399, article 407 of the Tax Code of the Russian Federation):

Federal benefits established for certain categories of citizens;
- federal benefits established for certain types of property;
- benefits established by municipalities and local governments.

Federal benefits established for certain categories of citizens. They do not pay tax (clauses 1 - 13, clause 1, article 407 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia dated 01/09/2017 N BS-4-21/48@):

Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
- disabled people of groups I and II, disabled since childhood;
- participants in the Civil and Great Patriotic Wars, other military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans, as well as combat veterans;
- persons of civilian personnel of the Soviet Army, Navy, internal affairs and state security bodies who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in cities during this period , participation in the defense of which is counted towards these persons’ length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units;
- persons entitled to receive social support who were exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, as a result of the accident in 1957 at the Mayak production association, as a result of nuclear tests at the Semipalatinsk test site (Article 4 of Law N 1244-1; Art. 1 Law No. 175-FZ; Article 1 of Law No. 2-FZ);
- military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing events, having a total duration of military service of 20 years or more;
- persons who took direct part in special risk units in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;
- family members of military personnel who have lost their breadwinner;
- pensioners receiving pensions on the basis of the legislation of the Russian Federation or another state, as well as persons who have reached the ages of 60 and 55 years (men and women, respectively), who are paid a monthly lifelong allowance in accordance with the legislation of the Russian Federation;
- citizens discharged from military service or called up for military training who performed international duty in Afghanistan and other countries where hostilities took place;
- parents and spouses of military personnel and government employees who died in the line of duty.

Federal benefits established for certain types of property. They do not pay tax (clauses 14, 15, clause 1, article 407 of the Tax Code of the Russian Federation):

Individuals carrying out professional creative activities - in relation to specially equipped premises, structures used by them exclusively as creative workshops, ateliers, studios, as well as residential premises used to organize non-state museums, galleries, libraries open to the public - for the period such use;
- individuals - in relation to economic buildings or structures, the area of each of which does not exceed 50 square meters. m and which are located on land plots provided for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction.

Benefits established by municipalities and local governments

When establishing a tax, tax benefits can be established by acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol).

In particular, in Moscow, for preferential categories of citizens (clauses 1 - 13, clause 1, article 407 of the Tax Code of the Russian Federation), an exemption from paying tax is provided for one garage or parking space if (clause 2 of article 399 of the Tax Code of the Russian Federation ; Part 1, Article 1.1 of Moscow Law No. 51):

During the tax period, they did not use the right to benefits on the basis of Art. 407 of the Tax Code of the Russian Federation in relation to these objects;
- the area of the garage or parking space does not exceed 25 square meters. m;
- the object is located in a building included in the list determined in accordance with clause 7 of Art. 378.2 of the Tax Code of the Russian Federation, taking into account the conditions of paragraph. 2 clause 10 art. 378.2 Tax Code of the Russian Federation.

Until January 1, 2017, there was no definition of a parking space, so rights to such objects could be registered as a part or share in non-residential premises without indicating its specific purpose. Such objects were taxed at a rate of up to 0.5% without the use of tax benefits. Since 2017, if an object actually meets the requirements and characteristics of a parking space, but is not named as such when registering the right to it, the owner has the right to contact the Rosreestr authorities to change the name of the object. After this, the tax authorities will calculate the property tax using a lower tax rate or benefit (Letter of the Federal Tax Service of Russia dated 12/07/2016 N BS-4-21/23301@; Information of the Federal Tax Service of Russia dated 12/08/2016).

Detailed information about established tax benefits in a specific region can be found by using the information resource “Reference information on rates and benefits for property taxes” in the “Electronic Services” section of the website of the Federal Tax Service of Russia.

Procedure for applying for tax benefits

To receive a benefit, citizens submit an application and documents confirming their right to the benefit to the tax authority. For example, a disabled person submits a certificate from the state institution ITU confirming that he has a certain disability group. It is also advisable to submit documents for taxable real estate, confirming its type and permitted use, which are taken into account by the tax authorities when providing benefits (clause 6 of Article 407 of the Tax Code of the Russian Federation; Appendix No. 1 to Order of the Ministry of Health and Social Development of Russia No. 1031n; Letter of the Federal Tax Service of Russia dated 06.04. 2017 N BS-4-21/6426).

With the application and document on the right to the benefit, you should submit (clause 2 of article 27, clause 3 of article 29 of the Tax Code of the Russian Federation; clauses 1, 2 of article 31, article 185 of the Civil Code of the Russian Federation):

If the application is submitted by an authorized person - a notarized power of attorney for the right to submit the application;
- if a person under guardianship or trusteeship is indicated in the application - a document confirming the fact of the establishment of guardianship or trusteeship.

In this case, a tax benefit is provided in respect of one taxable object of each type at the choice of the taxpayer, regardless of the number of grounds for applying tax benefits (clause 3 of Article 407 of the Tax Code of the Russian Federation). So, if, for example, a disabled person owns an apartment, a house and a garage, he is fully exempt from paying property tax. And if he has three apartments and a house, then he has the right to a tax break for the house, as well as only for one of the apartments.

A notification about the selected object of taxation, in respect of which a tax benefit is used, is submitted by the taxpayer to the tax authority at the location of the property before November 1 of the year, which is the tax period from which the tax benefit is applied to these objects (clause 7 of Article 407 of the Tax Code of the Russian Federation ).

If the notification is not submitted, then the tax benefit is provided in respect of one object of each type with the maximum calculated amount of tax (clause 2.9 of the Recommendations sent by Letter of the Federal Tax Service of Russia N BS-4-11/5594@).

If a taxpayer's right to a tax benefit arises (terminates) during a tax period, the tax amount is calculated taking into account a coefficient defined as the ratio of the number of full months during which there is no tax benefit to the number of calendar months in the tax period. In this case, the month of the emergence of the right to a tax benefit, as well as the month of termination of this right, is taken as a full month (clause 6 of Article 408 of the Tax Code of the Russian Federation).

Refund of overpaid tax for previous periods

If you apply for a tax benefit, the tax amount will be recalculated for no more than three tax periods preceding the calendar year of the application, but not earlier than the date on which the taxpayer becomes entitled to a tax benefit (clause 6 of Article 408 of the Tax Code of the Russian Federation).

To receive a refund of overpaid tax, the taxpayer submits a written application to the tax authority.

The decision to refund the amount of overpaid tax must be made by the tax authority within 10 business days from the date of receipt of such an application. Then, within five working days, the taxpayer is sent a message about the decision made. The tax refund must be made within a month from the date of receipt of the above application (clause 6 of article 6.1, clauses 6, 8, 9 of article 78 of the Tax Code of the Russian Federation).

Benefits for schoolchildren and students

Social benefits for children studying in secondary educational institutions can be divided into several types:

1. Travel benefits. Schoolchildren are provided with a discounted bus pass. This is especially true for those students who live far from school. Russian Railways benefits for schoolchildren in 2017 largely depend on the age of the child. For example, if he is not yet ten years old, the purchase of a ticket is carried out at the child rate, valid for preschoolers. In addition, students of secondary education institutions receive a good discount when purchasing plane tickets. Are there any benefits for the peregrine falcon? Yes, from September 1, 2016, Russian Railways introduced a 30% discount on this type of transport for passengers aged 10 to 21 years.
2. Food benefits. All primary school pupils are required by law to receive free breakfast. In middle school the situation changes a little. From grades 5 to 11, free meals are provided to children classified as socially vulnerable citizens. A low-income family can submit an application for meals for a child at school to the social protection authorities. A large family with at least three children under the age of 23 has the same rights. In addition, children from such families have the right to benefits when entering a university. Free lunches are provided to orphans, disabled people and children of disabled parents.
3. Providing school uniforms. Children included in the category of socially vulnerable citizens must be provided with a school uniform. In addition, social protection authorities provide humanitarian aid to schoolchildren in need in the form of office supplies and free textbooks.
4. Additional rights and benefits for schoolchildren. Students receiving secondary education can visit a museum or exhibition with a special ticket, the cost of which may be half the standard one. It is worth noting that many establishments provide special discounts for school-age children. This list includes cinemas, travel agencies, etc.

Winners (prize-winners) of regional-level Olympiads receive special benefits, for example, benefits upon admission. For many universities, such a diploma is the basis for moving an applicant to the top of the applicant ranking.

List of benefits for students

The legislation on student benefits says that university students have the right to receive an impressive list of benefits. At the same time, the full-time course allows you to take advantage of a greater number of student support measures than the social assistance provided to part-time students. Cancellation of benefits occurs after receiving a diploma or upon expulsion from a higher educational institution.

The student card provides travel benefits to students up to 50% of the total cost. Thanks to this, nonresident students can significantly save on travel costs. For example, discounts on the train allow you to pay only half the cost of the ticket. When do the benefits for students on the train end? The benefits are valid from September 1 to June 15. University students living far from their place of study can receive a free train or air ticket home once a year.

For male students, the opportunity to receive a deferment from the army is important. They are exempt from the obligation to perform military service for the entire period of study.

Students studying on a commercial basis receive a tax deduction equal to 13% of the amount paid, but not more than 50 thousand rubles per year. State employees are provided with other types of benefits. They receive a scholarship for good study. The conditions for issuing cash benefits are individual for each university. Typically, the right to receive a scholarship is retained in the absence of C grades in the transcript and failed exams.

Nonresident students are provided with a dormitory. The fee should not be more than 5% of the scholarship amount.

What benefits do working students lose? Working students receive additional benefits and guarantees from their employers; existing benefits will not be cancelled.

Travel benefits for students

In addition to free bus passes, schoolchildren have the right to purchase train tickets at a big discount. Its size depends on many nuances. Children under five years of age can travel in carriages of any class absolutely free, children under ten years of age can travel in luxury class carriages. Schoolchildren over ten years old are given a discount of up to 65% on travel in a reserved seat, compartment and SV within the Russian Federation and CIS countries on commuter and long-distance trains. For children over 14 years of age, it is necessary to present a certificate of entitlement to discounted travel. Unlike the child fare, discounts for students on train tickets in the summer are not valid.

Discounts on air tickets for schoolchildren are provided until the child reaches 12 years of age. In this case, you will have to pay half the price for the flight. However, the size of discounts and the conditions for their provision depend on the airline’s policy.

The most profitable way to get a discount on an air ticket for students is to issue a special card. Today there are four cards that allow you to save on air travel: ITIC, ISIC, EURO/26, and IYTC.

Discounts on railway tickets

Children under 17 years old are given a 50% discount on train tickets to southern destinations during the summer holidays.

Benefits in the regions

Regional authorities are developing their own programs to support students. For example, in Moscow, university students are issued a student social card. It gives you the right to discounted travel on public transport, trains, trains and planes. With its help, you can pay in stores, receiving additional discounts, and also take out loans on favorable terms.

In St. Petersburg, school and student discounts are available in many private clinics and dental offices. Most travel agencies offer special educational excursion programs for school and university students at reduced prices.

The authorities of the city of Ufa do not have sufficient funds to organize additional benefits for students of schools and universities. However, the Ufa administration managed to develop a project to promote the employment of students during the summer holidays. Thus, schoolchildren and students can earn the money they need legally.

There are several suburban routes in Novosibirsk that provide discounted travel for school and university students. The discount applies to holders of special cards issued by educational institutions.

The situation with travel benefits for schoolchildren and students changed significantly when their federal funding was canceled. Now subsidies providing discounts come from regional budgets. In this regard, many regions had to take additional measures to save budget funds. For example, in the city of Nizhny Novgorod, transport benefits for schoolchildren and students during the winter holidays were canceled.

Benefits for honorary donors

Not every person can be a donor; in order to earn this status, the person must have a great soul.

After all, donation is not only a certain obligation, but also a manifestation of humanity and good nature.

There is even a World Blood Donor Day, designed specifically for people who strive to help others who are not soulless and evil, saving the lives of thousands of people just by donating blood for free.

In order to become a donor, you need to clearly set a specific goal for yourself, why you need it. Many people start donating blood because they want to save the lives of loved ones who are in dire need of help. Some want to save all the people who need support, help, and who are in a critical situation.

And there are also donors who donate blood for the sake of their health. But in any case, both of them, having fulfilled a certain norm for donation, become honorary donors to Russia, and new opportunities open up for them.

In order for a person to become a full-fledged blood donor, he must follow certain and important rules:

This process is carried out on a voluntary basis; absolutely no one can be forced or coerced into donating blood;
To become a blood donor, you must be over 18 years old, otherwise the process may be reversed and cause harm to your health;
and most importantly, in order to start donating blood, you need to obtain all the necessary certificates from the hospital indicating that you are absolutely healthy and can begin this difficult task.

To donate blood, it will not take much time, this procedure is very short, but this is the first time, then in subsequent cases of blood donation, much more time will be required.

Doctors and all those involved in this will be able to detect all kinds of diseases and infections that are difficult to trace during the process of donating blood.

If you decide to start donating blood, then you should not stop at small results. You will be considered a donor even after two or three of your donations, but to become an honorary donor, it is worth putting in a lot of effort and time.

But when you are given the status of an honorary blood donor of Russia, you will definitely be given a badge indicating your new status, you will receive some benefits and will begin to receive payments.

But to achieve this success, you will need to donate blood to help other people absolutely free of charge at least 40 times, and also donate blood plasma at least 60 times.

In order to earn the status of an honorary blood donor in Russia, you need to donate your blood a certain number of times, and you should pay attention not only to the blood itself, but also to the plasma, which is also taken into account on the way to donation. Having earned this honorary title, you will receive a badge.

There are several options for becoming an honorary blood donor:

You can donate your blood at least 40 times, then you will receive the coveted title and can rightfully consider yourself an honorary donor to Russia, and it does not matter whether you donated blood or its other components, with the exception of plasma;
you can donate your plasma exactly 40 times, while donating blood at least 25 times in total, or again its components, then you will become an honorary blood donor to Russia;
the next option, which can earn you an honorary title, is to donate blood even less than 25 times, but the plasma must be donated 60 times or more;
Or you can simply donate blood plasma 60 times and then you are guaranteed to become an honorary blood donor in Russia.

Once all your blood donations have been completed, you will be able to receive a well-deserved reward from the Ministry of Health, and then you will be able to enjoy many of the benefits available to every honorary donor.

In general, not only honorary donors, but also those who begin their activities in this direction have benefits.

Which donors have benefits and what are they:

1. An ordinary donor just starting to donate blood. It has a minimal number of benefits, but nevertheless they exist on a general basis.
- such a donor is required to be released from his place of work without explanation on the day the blood was donated. The donor receives a certificate at the place where he donated his blood; the document has a certain sample, which is established in accordance with the law. He needs to submit this certificate to the accounting department at his place of work, and he will get another well-deserved day off at any time when it is convenient for him, or he can simply add another day to his vacation. And these 2 days must be paid at the place of work in the amount of the average wage per day;
- if suddenly the blood donation was carried out during a well-deserved vacation period, on holidays or weekends, then in this case you will be given another day off, which must be paid twice;
- on the day of blood donation, the donor is offered food absolutely free. This includes warm sweet tea, a bun, chocolate - everything you need to restore strength.
2. A donor who donates his blood absolutely free of charge. If a donor visited blood collection points during the year and donated a total of 2 maximum doses of blood, i.e. from 600 to 900 ml, then he receives certain types of benefits. For example, if the donor is a student, then his scholarship will be increased by 25 percent, and sick leave for employees will be paid at 100 percent.
3. Honorary donor of Russia. He receives a badge attached to his chest and the status of an honorary donor of Russia; many benefits and opportunities are open to him:
Honorary level donors are provided with free treatment in public clinics;
this type of donor receives the right to free repair of dentures;
These donors can purchase medications at government pharmacies at a 50 percent discount;
if your place of work or study suddenly starts issuing vouchers to health institutions and sanatoriums, then honorary donors become first-priority in receiving them;
honorary donors can get the vacation they want when they want it;
travel in public transport is provided to donors free of charge;
All utilities are paid by honorary donors at 50 percent;
if suddenly this donor decides to take out a loan to build a house for himself in the future, then he will be provided with preferential conditions here too.

In addition to all types of benefits for honorary blood donors, they are also paid cash benefits.

Payments

Honorary blood donors in Russia are provided with certain payments.

If you wanted to know how much blood donors are paid, then know that annually donors are paid a lump sum equal to 12 thousand rubles, but it is constantly indexed and changing.

The extent to which indexation occurs is regulated by the federal law on the federal budget for a specific year.

The most important thing is that this payment amount is not subject to taxation. But in order for the donor to receive this amount annually, he needs to submit a certain package of documents to the proper authority.

This package includes the following documents:

A written statement that the donor will be paid in full;
passport of a citizen of the Russian Federation;
and directly the certificate itself of an honorary blood donor in Russia.

In order for payments to be received annually, you need to confirm your right to receive each subsequent year with these documents.

If donors previously received cash payments due to them for donation on a monthly basis, while the total amount was divided by the number of months and issued in part, now this payment for donation will be made strictly once a year, usually in the first quarter.

Few people will want to become blood donors. Perhaps such a desire may appear only after they themselves are faced with a medical problem, when they or their relatives find themselves in vital need of blood.

Benefits for military personnel

It is unlikely that anyone will argue that the military is a completely special category of citizens. A sort of system within a system. On the one hand, it is subordinate to its own hierarchy, its own laws and rules. And at the same time, absolutely dependent on the decisions of government authorities. The Government has decided to postpone the indexation of wages - please. The military has been waiting for indexation for two years. This is probably why military personnel and state employees turn to legislation more often than other Russians and carefully monitor changes in it.

By contract

Actually, there are different types of military personnel: conscripts, those in compulsory military service, those transferred to the reserve, military retirees, and directly those who have made service in the armed forces their profession. Most of the rights and benefits of military personnel are determined by Federal Law No. 76, amendments to which are made at least twice a year.

Here are the benefits that military personnel have under contract in accordance with the law:

Monetary compensation instead of an additional day of rest for service outside of school hours, for example, when preparing any internal organizational events (Clause 3 of Article 11 of the Law);
the right to add 5 days to vacation for each next five years of service, starting from 10 years of service, and those serving in the Far North - an additional 15 days of vacation, regardless of the length of service (clause 5 of Article 11);
the right to receive a free housing subsidy or ownership of residential premises if there is such a need and timely registration in the queue of those in need (clause 1 of Article 15 of the Law);
in the event of staff reduction or deterioration of health, a serviceman who is in line for housing and has served for more than 10 years cannot be dismissed from service without consent and without the simultaneous provision of housing (clause 1 of Article 23);
the right to receive and live in official residential premises during the entire period of service (clause 1 of article 15);
be registered and receive medical care in departmental health care institutions free of charge (clause 2 of article 16);
study for free in civilian universities and colleges if you have at least 3 years of military service;
the right to unpaid travel by all types of transport, except private commercial ones, during business trips, rehabilitation and treatment (clause 1, article 20), and northern employees can travel for free on vacation and back (clause 1.1, article 20);
when moving to a new duty station, military personnel are provided with a railway container for things and property with a capacity of 20 tons (clause 1.2 of Article 21);
receive compensation for the use of a personal vehicle while on duty (clause 7 of Article 21); the right to compensation for moral and other damage in case of wrongful dismissal from service (clause 2 of Article 23);
severance pay in the amount of 2 salaries upon dismissal of a military man who served for less than 20 years, and in the amount of up to 7 salaries upon dismissal of a military man who served for 20 years or more.

By call

Despite the fact that the mandatory period of military service (that is, conscription) is only 1 year, conscripts, like other military personnel, have a number of benefits in connection with their position, namely:

The length of conscription service is counted to a citizen in the proportion of 2 to 1, that is, 2 days of service for each day of service (clause 3 of Article 10 of the Law);
During the period of service, they are provided with free medicines and receive free medical care in departmental medical institutions, and are also sent free of charge to medical institutions and sanatoriums if there is evidence from a special commission, and they are paid monetary compensation in the amount of 400 rubles. (clause 6 of article 16);
conscripts have the right to resume their studies at the university and secondary educational institution from which they were called up for service (clause 5 of article 19), and those with higher education are enrolled in advanced training courses and additional education programs without waiting in line;
free travel by all types of transport when returning from service, as well as when traveling to the place of additional vacation or treatment (clause 1 of Article 20);
receiving and sending parcels with personal belongings at the expense of federal funds (clause 8 of article 20).

In reserve and retired

Military personnel discharged from the reserve due to staff reduction or upon reaching the maximum service age retain the following rights and benefits such as:

The right to receive housing at the expense of federal funds with a duration of service of at least 10 years (Clause 2.1 of Article 15 of the Law);
the right to be registered and treated in departmental medical institutions even after dismissal (clause 5 of Article 16);
free travel to your place of residence upon dismissal and the right to transport personal belongings in a railway container weighing up to 20 tons (Article 20).

Former military personnel who were discharged due to reaching the required length of service and who became pensioners, in addition to the privileges listed above, are entitled to benefits when purchasing vouchers to sanatoriums and resorts, as well as free travel once a year to the place of treatment by any transport for themselves and one accompanying person.

Rights of relatives

Special benefits under the Law are provided to family members of a military personnel. So, for example, a military spouse, if she cannot find a job at the place where her spouse served, has the right to count the period of such residence into her length of service, but not more than 5 years in total. Close relatives of a military man living with him participate in determining the standard size of the provided living space.

They retain the right to receive medical care in the same medical institutions where the serviceman is registered. And military children are admitted without a waiting list to kindergartens and schools at their father’s place of service.

Parents, wives and children of deceased military personnel have the right to live in official residential premises, receive compensation for utility bills, and they retain guarantees for medical and sanatorium-resort services and travel benefits.

Benefits for children of war

Citizens who survived the war of 1941–1945 as children claim privileges:

Working people for the benefit of victory in the rear;
labor veterans;
people who have become disabled.

Only 15 regions of the Russian Federation officially recognize “children of war.” Local authorities honor people born in the Soviet Union during the terrible years of the Great Patriotic War. There are specialized social assistance programs here.

There are fundamental differences between them and the children of WWII veterans:

“Children of the war” include citizens born in 1928–1945. It was these figures that were cited during the discussion of the corresponding bill, which was never adopted.
When talking about the children of citizens who fought on the fronts of 1941–1945, we assume all children, regardless of date of birth.

These terms are often confused, but there is a big difference between them, which is why the benefits are not the same.

Benefits in Moscow and the region

The capital authorities do not classify “children of war” as a separate category of beneficiaries. Such citizens were not given special privileges in the Moscow region either. They decided to encourage people whose childhood was during the war years in a different way. They have long been at retirement age. Because of this, they were equated to labor veterans. The rights received official status after the Moscow leadership adopted Law No. 70.

As a result, “children of war” were given benefits:

To purchase tickets on commuter trains;
free travel on municipal transport;
allowance (EDV) in the amount of 200 rubles;
50% discount on the purchase of necessary medications, which they can take back in cash.

People born before 1935 who experienced war at the age of 6 or older have specialized benefits within the region. According to Law No. 36/2006-OZ, when presenting a prescription at a pharmacy chain, they pay only half the real price of medicines.

“Children of war”, subject to permanent residence in the Moscow region, are entitled to benefits intended for local pensioners. This right is given by Article 14 of Regional Law No. 36/2006-OZ.

Regional benefits include:

Additional pension payment equal to 100 rubles;
free travel in the Moscow region.

Benefits of St. Petersburg

The law on “children of war” is also being considered by local authorities. Legislators of the city on the Neva promise to adopt it in the near future.

Today they provide:

Cash payment of 1,500 rubles;
benefits for the purchase of single tickets for travel on public transport;
at the onset of the summer season, a 10% discount on the purchase of travel on commuter trains.

The listed privileges are guaranteed by the local Social Code in Article 66 (paragraphs 3, 4).

The situation in the regions

In Novosibirsk, regional law No. 27-03 was adopted. It provides for the provision of benefits to “children of war” who lost their parents as a result of hostilities during the Second World War.

Such citizens, under Article 3 of the said law, will receive:

300 rubles EDV;
free medical care in city medical institutions;
extraordinary registration in a nursing home.

Benefits are assigned by social security authorities. To receive them, you need to bring a certificate of assignment of the required status.

In the Amur Region, citizens with significant work experience receive special privileges. At the same time, they must be at least 80 years old.

If the conditions under Law No. 99-OZ are met, the following are prescribed:

Compensation for telephone use;
EDV;
refund of 170 rubles spent on travel on city transport routes;
purchasing vouchers to sanatoriums at a reduced cost.

The Belgorod region, in its Social Code, stipulates benefits for “children of war” separately. It recognizes this category of citizens as a special privileged group, which includes people born in 1923-1945.

Law No. 165, which promises people with this status:

Providing a landline telephone when requesting a service;
emergency placement in a nursing home;
delivery of social benefits at the place of residence;
transfer of EDV in the amount of 630 rubles;
joining various construction cooperatives and other public organizations at reduced requirements.

Law No. 1285-OZ, adopted in the Volgograd region, establishes the appropriate legal status for “children of war”. Despite recognition of their services to the state, almost no benefits are provided. The exception is EDV. It is paid to citizens in the amount of 750 rubles.

Who did not recognize the “children of war”

Assigning privileged status to “children of war” is a popular topic. The Great Patriotic War affected a large segment of the population of modern Russia, because in such circumstances it is impossible to stay away. In the hands of unscrupulous politicians, discussing sensitive issues becomes an effective way to gain personal popularity. However, in this case, things do not go beyond talk.

People who spent their childhood years in the most brutal war of all time were not given legal support:

Saratov;
Tver;
Rostov;
Astrakhan;
Bryansk;
Volgograd.

Among the reasons that caused the absence of relevant legislative documents, errors made by officials during registration are at the forefront.

In fact, paperwork often hides a banal lack of money in the region’s budget. The authorities do not want to spend money on social assistance when these amounts can be used to plug holes. It will probably be impossible to move the cart without federal instructions.

Tax benefits on taxes

Benefits for pensioners

Every person has to pay taxes, but there is a special law for pensioners that provides them with benefits on property taxes.

According to Russian legislation, taxpayers are persons who are owners of residential buildings and apartments, as well as those who have a dacha or a garage.

Pensioners are provided with benefits from the state, so they do not pay taxes for all these structures.

Pensioners are even exempt from paying tax on land, although even small organizations pay tax on it.

It is interesting that Russian legislation provides pensioners with all the conditions for receiving benefits.

Even if you did not become a pensioner from the beginning of the new calendar year, the tax organization is obliged to recalculate your tax from the month from which you retired.

It is from this month that you stop paying taxes on the property you own.

Tax benefits for residents who lived in Chernobyl

Russian legislation provides benefits to those who were exposed to even the slightest amount of radiation due to the Chernobyl reactor explosion.

In addition to benefits, such people are provided with other support measures, for example:

50% discount on payment for living space, payment for housing and communal services and any transportation costs;
in case of loss of working capacity of a citizen, he is provided with payment of funds in the amount of his previous salary received;
provision of annual leave for 14 days, at any time of the year;
out-of-turn service in medical institutions, clinics and hospitals;
provision of free places in boarding houses, sanatoriums and nursing homes for the elderly;
providing new housing space to those who need it. However, those who registered before the beginning of 2005 can count on improved housing conditions;
monthly additional payment in the amount of 200 rubles, for the needs of the person.

Tax deductions for labor veterans

Persons with USSR awards;
people who have a total length of service equal to that required for an old-age or long-service pension;
residents of the country who began working before reaching adulthood during the Great Patriotic War.

For this subgroup of people, the state provides special benefits and simplifies their living conditions. One of the most famous benefits is the land tax benefit.

After the adoption of a special law, all labor veterans have the right to receive a free plot of land. Subsequently, they can dispose of this property as they wish.

Currently, the title of labor veteran is not awarded, therefore, only those pensioners who received this status before 2005 are eligible.

Land tax benefits

Land tax is paid by every person who has any territory at his disposal.

However, there is a subgroup of taxpayers for whom land tax benefits are provided.

This allows you to pay less for land than usual. This subgroup of taxpayers who have a discount on land tax includes heroes of the Soviet Union, persons with the rank of full holder of the Order of Glory, disabled people of group III, disabled people since childhood and WWII veterans.

Interestingly, people who are allowed to receive additional privileges from the state are:

Previously, they participated in various tests of particularly dangerous biochemical and nuclear weapons;
took an active part in eliminating accidents at nuclear installations;
received or became ill with radiation sickness and are currently disabled.

State income tax benefits

This type of payment of additional funds is relatively new and unusual.

Such support from the state is provided if the money was spent:

1. For the construction of a new own home.
2. For the purchase of an apartment or vehicle.
3. To repay the mortgage loan.
4. For a refund of funds spent on the purchase of expensive medicines.
5. For charity or donation to religious organizations.

The amount is refunded based on deductions. Deductions are carried out by the company's accounting department. Within 10 days, the application is reviewed and a decision is made to return a certain amount to the taxpayer.

The maximum refund period is 3 months from the date of application.

The amount of the refund is prescribed by law, and in each case the same percentage of the amount spent is returned, for example, 13% of the amount is returned from a mortgage loan, and 25% from money spent on charity.

Deductions provided for income tax

It is worth noting that the amount of tax depends on the amount of expenses. In addition, the larger the amount of expenses, the smaller the tax base itself becomes and the profit tax decreases.

According to the document, monetary expenses are recognized as justified, those that are officially confirmed by the taxpayer.

Justified costs are monetary costs supported by documents and executed in accordance with the legislation of the Russian Federation.

There are 3 criteria that costs must meet to be recognized as expenses:

1. Their validity. That is, expenses must be fully justified and expressed in monetary form.
2. Documented.
3. There must be a specific goal. That is, expenses should be aimed at further generating income.

Tax on property, apartment or real estate

The tax for organizations is imposed both on everything movable and on everything immovable.

For individuals, it does not apply to everything, but only to a home, summer cottage, garage or any other building owned.

The state identifies a number of objects that are not taxed. These objects include ponds, parks, flower beds, as well as everything that belongs to property belonging to economic management.

Everything else is subject to tax, but some organizations may receive a tax break or be completely exempt from paying this type of tax.

Transport tax

Transport tax applies to all those who have a personal car. However, there are a number of vehicles that are not subject to tax.

These include:

1. Cars designed for disabled people.
2. Machines with power less than 100 horsepower.
3. Cars that were provided by social authorities.
4. The entire vehicle fleet of the Russian Ministry of Defense and important federal structures.
5. A wanted car.

Benefits of the Ministry of Internal Affairs

Working employees of the Ministry of Internal Affairs have the right to a fairly wide range of preferential services: free use of public transport, which is confirmed by a specially issued document; if an employee went on a business trip to another city without booking a hotel in advance, then he can get a room in any of them without making an appointment; special benefits have been established for children. These payments can be significantly increased if employees have a large family.

What benefits are currently provided to employees of the Ministry of Internal Affairs?

Benefits for employees of the Ministry of Internal Affairs also include separate discounts that allow them to obtain housing.

There are 3 options to purchase it: through social payments, through the housing queue or through construction at the expense of the state.

In the first case, you won’t have to wait if:

The employee does not have his own home;
a person is forced to live with his family in a dormitory or communal apartment;
the housing is unsafe or the conditions in it are unsuitable for a person.

The second option involves completing the documents and submitting them to the social security authorities, who will register the police officer in the queue for housing. Here they can tell you what benefits are provided to employees of the Ministry of Internal Affairs. The apartment must be allocated no later than 6 months from the date of submission of papers. Most often, a service apartment is provided in which one can live while a person works in law enforcement.

The third option is to build your own housing at the expense of the state.

Separate benefits are provided when there is a change of residence: the belongings and furniture of a police officer and his family are transported free of charge. The exception is the use of taxi services.

At the same time, daily allowances (the so-called social payments for a day) and a one-time allowance (like a lifting allowance) are issued.

What benefits do families of law enforcement officers have?

What are the benefits for the families of employees of the Ministry of Internal Affairs? The legislation also protects family members of law enforcement officers, which makes it possible to obtain a mortgage, place a child in an educational institution, and receive payments for children.

First, applying for a mortgage loan. But here the benefits for employees of the Ministry of Internal Affairs are somewhat limited. A police officer is required to serve in law enforcement for at least 10 years. At the place of work, he must be issued a special permit granting the right to a housing certificate. It is necessary to have extracts from sanitary and epidemiological services, BTI, housing and communal services, confirming the importance of the mortgage. The program provides for a significant reduction in the annual rate that must be paid as a percentage for taking out a loan. If desired, the loan repayment period can be extended.

Along with the mortgage, a subsidy is paid, which will be valid for 50 years. The money received will be used to pay off the debt to the bank. Payments allow you to immediately repay half of the loan, and the second will have to be paid by an employee of the Ministry of Internal Affairs on time. It is important that he makes payments on time, otherwise the benefit will be withdrawn and the mortgage will be cancelled.

Secondly, children can be enrolled in preschool institutions and receive a subsidy to prepare them for school. So, for the first child 20% of the required amount is paid, for the second - 50%, for all subsequent ones - 70%. Previously, money was paid to the employee while the children were studying, but this benefit was canceled. To support law enforcement officers and their families, separate subsidies were introduced.

As for the social protection of family members, payments are separately established in the event that an employee is killed or dies: relatives receive state support and maintenance. For example, for 10 years money is paid to the widow and children, the parents of the deceased. The one-time payment is in addition to permanent subsidies and provides for the salary of the family breadwinner according to his position and rank.

A scholarship is paid for children (up to 18 years of age), the amount of which is 200 rubles. If a child is studying at a university, but only full-time, then the benefit is paid until graduation. Among other payments, it is worth highlighting: vouchers to camps and sanatoriums, including for treatment in hospitals and resorts owned by the Ministry of Internal Affairs; payment for travel and other expenses (only for two family members), if the deceased needs to be identified; For three relatives, tickets for travel to the cemetery (round trip) are paid, and once a year, 1 family member can travel to the burial site for free.

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Tax benefits for local taxes. Concept and types of tax benefits

Definition of the concept

Classification

Tax deductions

For property

For whom are they used?

What is needed for registration

Order assessing the effectiveness of provided and planned to provide benefits on local taxes

1. General Provisions

2. Methodological approaches to assessment effectiveness of local tax benefits

3. Methodology for calculating budget losses of the Bratsk rural settlement

4. Assessment of budgetary and social efficiency providing benefits

5. Assessing the effectiveness of providing tax local tax benefits

6. Actions to implement the assessment results efficiency of tax incentives

Summary estimate of budget losses for the Bratsk rural settlement when providing local tax benefits according to the state

Information to assess the budgetary and social efficiency of providing tax incentives for local taxes (to be completed by organizations receiving benefits)

Indicators for calculating budgetary and social efficiency

Economic activity indicators

Evaluation results efficiency of providing tax benefits on local taxes

A comment

Value added tax (VAT)

Excise taxes

Personal income tax

Corporate income tax

Fees for the use of fauna and for the use of aquatic biological resources

Government duty

Mineral extraction tax

Transport tax

Organizational property tax

Simplified taxation system

Patent tax system

Assessment of tax benefits

Analysis of tax benefits

Benefits for veterans

Benefits for disabled people

Benefits for pensioners

Benefits for children

Benefits for young families

Benefits for large families

Tax benefits

Benefits for single mothers

Benefits for combat veterans

Travel benefits

Benefits for property

Moscow benefits

Property tax benefits

Benefits for schoolchildren and students

Benefits for honorary donors

Benefits for military personnel

Benefits for children of war

Tax benefits on taxes

Benefits of the Ministry of Internal Affairs

Order
assessing the effectiveness of provided and planned
to provide benefits on local taxes

2. Methodological approaches to assessment
effectiveness of local tax benefits

4. Assessment of budgetary and social efficiency
providing benefits

5. Assessing the effectiveness of providing tax
local tax benefits

6. Actions to implement the assessment results
efficiency of tax incentives

Summary estimate of budget losses for the Bratsk rural settlement
when providing local tax benefits according to the state

Information
to assess the budgetary and social efficiency of providing tax incentives for local taxes
(to be completed by organizations receiving benefits)

Evaluation results
efficiency of providing tax benefits on local taxes