Work authorities in terms of the development of public institutions and management tasks to a large extent carried out by operating at different levels of public institutions.These are schools, kindergartens and other kinds of educational structures, medical institutions, various types of vocational guidance centers and many other social organizations.What are the signs of public institutions?What principles are implemented in accounting and taxes calculated?What are the nuances of the use of terms that reflect the options institution budget organizations?
What government agency?
To start to define a common interpretation of the concept, in question.Government institutions - are entities of economic, executive and administrative or other nature activities, created by authoritative bodies of the Russian Federation at the federal, regional levels.Based on the wording of one of the relevant law (namely the Federal Law number 7 of January 12, 1996), very close to public municipal institutions.That is, those that are at the level of individual settlements, districts or counties.
In some cases, the term "public institutions" identified the concept of "budgetary organizations".However, the latter due to the relatively recent reforms in the public administration, in some cases take more than a narrow interpretation.In this article we will examine the circumstances which it is determined.
classification institutions
main types of state institutions - state-owned, stand-alone, as well as budget.There are three main criteria by which these three types of organizations differ.Firstly, this commitment.Secondly, it functions.Third, it is the specificity of financial security and cash management.Consider the features of each of the criteria.
Government agencies, attributable to the State-owned, are responsible for its obligations, based on available funds.If they are not enough, then the corresponding obyazannnosti borne by the owner of the organization.Budgetary institution - especially in this context can narrow interpretation of the term - is responsible for existing obligations of property, which is used by the operational management (including that purchased from the proceeds of business), as well as real estate.The autonomous government organizations in terms of their obligations responsible in any property other than real estate (as well as that of the type "high-value").
Also, as we noted above, the budget organization, autonomous and state are different functions.Consider the proper delineation of the specifics for each type of organization.Public institutions are called to perform, mostly state and local government functions, as well as to provide services in respect of individuals and legal entities.In turn, the activities of the budgetary organizations, as well as stand-alone, should focus only on the service.State and municipal functions of this type of institution must not perform.
third criterion reflects the financial aspect of state organizations.First of all, it can be expressed in the sources of core funding.In the case of standalone and budget organizations are subsidies to state-owned institutions and provided the corresponding budget estimates.
revenues that come into the state structures at the expense of independent activity (this aspect we examine - a little later), also be distributed under the disparate rules.In the case of stand-alone or a budgetary institution - they are going to use an independent organization, with regard to state-owned government agencies - are listed in the budget.We also note that the budget and public institutions can have settlement accounts only to the federal treasury, and stand-alone - also in commercial banks.
nuances classification
However, as noted by the lawyers in the Russian legislation there are no legal norms that would establish the criteria by which to distinguish between the concepts of government "functions" and "services."However, in some legal acts it is still possible to find appropriate targets.In particular, based on the wording of Presidential Decree number 314 of 09 March 2004, which addressed the issues of the executive branch, it can be assumed that the key difference is that, is there or is not in the implementation of the organization of political and administrative powers.Such as, for example, control, licensing, supervision and so on. D.
Thus, the term "budgetary organizations" we can interpret in two ways.Firstly, under the established structures can be understood as any state organization.Second, the term "budgetary organizations" may reflect only one of the three types of state structures.Those that are generally not included in its activities implementing authority and are responsible for its obligations only to those assets that they have operational control.
Also note that in some cases the term "budgetary organization" is identified with the concept of "public office".Strictly speaking, there are no specific errors.Just because the activities of such organizations is possible due to funding from the municipal budget, which is an integral part of the national financial management system.That is part of the general budget of the Russian Federation.However, the term "municipal authority" and "public institution" is not quite appropriate to identify.Why is that?The fact that, in accordance with Russian law, state and municipal authorities are independent.
Thus, the term "budgetary organization" is allowed to use as a synonym for concepts such as "public" or "public office".Or as a separate category - in the context of the classification of state institutions.The terms "public entity" and "municipal institution" should be carefully identified.Only if the relevant context suggests the likelihood of the dual understanding.Of course, in all official documents, terms should be used, based on the actual type of organization, determined by who the founder.It is always written on the paper, in the relevant title documents.
state institution or state enterprise?
we said above, that the term "public institution" is synonymous with the concept of "budgetary organizations".Examples of structures, along with the fact that the state is involved, can be very different - there are, in particular, state-owned enterprises, state-owned banks.Are they a budgetary organizations?No.They are not.Because typically budgetary institutions should be characterized by a set of the following three attributes:
- main profile of organizations not associated with the commercial activities;
- structure is the founder of the Russian Federation, its subject or a municipality;
- main source of funding of the institution - the budget of the corresponding level.
Thus, there is a term "state enterprise", "state organization" and "institution".In some cases, of course, it can be considered synonymous, but from the context, it may be appropriate to define only one of them.
For example, when it comes to such structures as Sberbank or "Rosatom", they are perfectly acceptable to call "organizations", but not "institutions" because their activities, at least not entirely correspond to the first and third grounds.Moreover, "Rosatom" is more appropriate term "state enterprise", since this structure is employed in the "real sector".
Activities Sberbank - mostly commercial - granting of loans, account services, as well as the "Rosatom", receiving proceeds from the sale of specialized projects related mainly to energy.Accordingly, the need for budgetary support to each of these organizations is minimal.In turn, this kind of structure, such as the Regional Office Social Insurance Fund of the Republic of Bashkortostan is more appropriately called "public institution."
What kind of relationship terms most fair?It can be assumed that the "State Establishment" - it's always "organization," but rarely "venture."By the way, if the structure is used in the name the word "budget", it can be said to automatically classifies it as an "organization" is not now, or, for example, the state corporation.
What other features can be described as typical of public institutions?It is possible, in particular, pay attention to the 8th paragraph of Article 161 of the RF Budget Code - it says that the budget organization can not borrow from banks and other financial institutions.In turn, the state-run or state-owned bank, as a rule, can.However, the budgetary organizations may well be independent sued.Performance of the obligation may be provided by the limits of budgetary funds, and also provides for the subsidiary liability of the founder.One of the most obvious criteria of classification - geographical reference framework.For example, the budgetary organizations in Moscow and most other localities, usually referred to as belonging to the district or territorial authorities.In turn, in the name of state-owned enterprises may be referred to membership in any legal form - for example, a joint stock company.
Who founders?
Who established the state budget organization?It all depends on the level of functioning of the relevant authorities.With regard to federal agencies, they establish, in fact, the state itself, that is the Russian Federation.When it comes to the regional level, there is the founder the subject - area, region, republic.In the case of municipal structures - settlement.There is a feature, which is characterized by budget organizations Moscow and other cities of the federal subordination.In these municipalities, as a rule, serves not the town as a whole and its separate administrative part - in Moscow, it is, for example, areas.It should be noted - from the budget organization can be only one founder, operating at a specific level.
Activities budgetary organizations
What kinds of activities are usually performed by municipal and governmental institutions (in this context - of all three types)?It is determined, first of all, the main purpose of their creation.Which, based on the wording of Russian legislation is the need for the implementation of the various organs of power.Thus, the activity budget organization must meet the goals facing them establishing the structure.Specific types it should be stated in the Charter of the institution.If departmental or supervisory audit found that the activities of some institutions does not meet the goals of the founder (and its authority or profile), it may be decided to eliminate these structures or transfer to the jurisdiction of another body (or to a different level of power).All these rules are also relevant to municipal structures.In principle, the legislation governing the activities of the budget, in a broad sense, organizations are generally quite uniform.Some legal sources, the same rules can be simultaneously sent to the activities of the structures, functioning both at the federal and at the regional or local level.
Note also that the state or municipal budget organization may engage in activities complementary to the basic, but dissimilar to it by virtue of the standard features.As a rule, we are talking about business activity.About conduct of "business," the commercial earnings.Which, because of its characteristics, indeed far from reaching powers and providing services to citizens.However, the parties activities in question must comply with the purposes for which it was created to achieve the establishment.And because kinds of "business" budget organizations should also be specified in the respective founding documents.
What kind of entrepreneurial activity may be engaged in the budget of the organization?Examples may be different.If it is, for example, the school, the entrepreneurial activity can be expressed in the organization of paid courses, printing documents to a printer or copying, sale of office supplies.
financial aspect
finance the budget (organizations owned by the state, but commercial type imply self-sufficiency) structures are usually carried out at the expense of the Treasury - federal, regional and municipal.Also, cash flow may occur due to the "business" - additional activities, as well as through sponsorship.But as a rule, the main channel of financing - is the budget of the corresponding level - municipal, regional or federal.Management disposable cash correlative with major functional activities of the institution is reflected in a separate document - the plan of financial and economic activity.Note that it is necessary only for two types of organizations - the "autonomous" and "budget".For the "official" requires preparation of another document - income and expenses.The founder of the organization, in accordance with the provisions of relevant laws shall establish the procedure for compiling and providing this type of sources.
Taxation
Above we said that, despite the fact that the state (or municipal) institutions and organizations - the budget, a sort of "business" they can still carry on.The resulting benefits, as well as in the case of commercial companies is taxed.By any standards it happen calculus?
Once the customer "business profile", apply to the institution, or the recipient of the payment services performed - in the budget organizations the fact of receipt of funds on the account or the Federal Treasury.
current tax laws of the Russian Federation suggests that the institution must pay a multiple of revenue (if applicable, based on the specifics of specific activities) of the existing fees for today.It is, above all, the Income Tax Act.Regarding it - the object of taxation is the entire amount received on accounts of the organization revenues, reduced, while at the costs incurred.Sources of income may be different - higher than we have given a few examples.However, profits are not considered revenue in the budget funding, as well as other kinds of revenue targeted nature - primarily sponsorship.The income tax rate for the budgetary organizations - 20%.Paid on the financial and economic system of the subject of the Russian Federation shall be 18%.The federal budget will be deducted 2%.The reporting period - the first quarter, six months and nine months.
Accounting
further aspect of the activities of state institutions - accounting.Salary of budget organizations, the incomes of the "business", as well as sponsorship - all of this is taken into account by the accounting mechanisms.Rules and regulations relating to these processes are regulated by federal law.Key sources of law here - the Tax Code, as well as the Federal Law "On Accounting".What are the nuances related to this activity facilities, one can mention?
We have said that the property of budgetary organizations is in the operational management.Interestingly, according to the provisions of the law, it is classified in the accounting procedures as if it were in the property (as is the case with commercial entities).Thus, in the practice of public institutions, as some experts believe, can be observed in case of realization of property rights is the institution of property.
State institutions such as autonomous way, as well as budgetary need to use in the activity charts of accounts of accounting, certain corresponding order the Ministry of Finance.For each type of institutions they are different.State-owned organizations must use plan accounts budgetary accounting, and accordingly the normalized Ministry of Finance Order.
