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Solovev V. V armii: Nastuplenie po vsem azimutam (Inside the Army: Every azimuth of attack is being used // Nezavisimaia Gazeta. 6 October 2008; Poroskov N. Innovatsionnaia armiia. Nachinaetsia ocherednaia reforma rossiiskikh vooruzhennykh sil (An innovational army. The beginning of yet another reform of Russias Armed Forces) // Vremia Novostei. 7 July 2008.

Solovev V. Polnoe sobranie sochinenii Minoborony na zadannuiu temu (The Ministry of Defenses complete works on the given subject) // Nezavisimoe Voennoe Obozrenie. 12 December 2008; Baranets V. Chto zhdet rossiiskuiu armiiu posle voennoi reformy (What awaits the Russian army after the military reform) Komsomolskaia Pravda. 2 December 2008.

Table Estimate of the numbers of the RF Armed Forces servicemen Military positions MA of As of end of 2008 MA of For 2008, in Number of MA per 2012, in Number MA per thousands of persons. year, total thousands of persons year, total rubles per of rubles amount in amount in month per millions of per month millions of serviceman rubles per ser- rubles viceman Total 1,134,000 137,305.3 100,000 205,General of the Army 73.8 7 6.2 210 7 Colonel General 70.8 50 42.5 200 18 Lieutenant General: 410 161.4 180 136 in CA 49.7 50 29.8 25 not in CA 30.5 360 131.6 111 Major General: 640 228.7 160 725 1,in CA 37.7 120 54.3 60 not in CA 27.9 520 174.4 665 1,Colonel: 25,665 7,530.8 140 9,114 15,in CA 30.4 1,800 656.6 890 1,not in CA 24.0 23,865 6,874.2 8,224 13,Lieutenant Colonel: 88,678 22,620.8 120 15,000 21,in CA 25.1 2,973 897.2 1,250 1,not in CA 21.1 85,705 21,723.6 13,750 19,Major: 99,550 23,877.9 100 25,000 30,in CA 23.0 13,000 3,591 6,250 7,not in CA 19.5 86,550 20,286.9 18,750 22,Captain 18.3 90,000 19,725 90 40,000 43,Senior lieutenant 17.2 30,000 6,178.5 80 45,000 43,Lieutenant 16.4 19,000 3,744 65 12,000 9,Junior lieutenant 15.0 1,000 180 50 3,000 1,Senior praporshchik: 73,500 13,221 15 10,000 1,in CA 16.8 1,000 202 0 not in CA 15.0 72,500 13,019 15 10,000 1,Praporshchik: 73,500 12,462 14.1 10,000 1,in CA 15.8 1,000 189 0 not in CA 14.1 72,500 12,273 14.1 10,000 1,Master sergeant-K 13.28 5,141 820 13.28 5,141 Senior sergeant-K 12.91 4,517 700 12.91 4,517 Sergeant- 11.95 8,000 1,147 11.95 8,000 1,Junior sergeant- 11.60 11,000 1,531 11.60 11,000 1,Corporal- 10.42 76,000 9,508 10.42 97,000 121,Private- 9.66 101,345 11,748 9.66 134,342 15,Master sergeant-D 0.605 3,400 25 0.605 8,000 Senior sergeant-D 0.55 10,000 66 0.55 17,000 Sergeant-D 0.495 25,500 151.5 0.495 25,000 Junior sergeant-D 0.44 46,300 245 0.44 64,000 Corporal-D 0.385 155,100 717 0.385 198,000 Private-D 0.3 185,700 669 0.3 258,000 The design estimates of the numbers and the MA of servicemen of the RF Armed Forces as of and 2012 are tabulated in Table 1. The Table reflects the results of analyzing the dynamics of the expenditures of the RF Ministry of Defense in the period of switching over to the new numbers of personnel and to the new rates of pay for the officers. The estimates of the MA of a serviceman filling a concrete position are based on Order of the RF Ministry of Defense, of 1 February 2008, No 35. The data contained in this Order form the basis for estimating the average sizes of the MA of the servicemen filling the positions tabulated in the Table and for the positions approximately corresponding thereto in the course of military service under a contract (-K) and under the draft (-D). The new, increased rates of the MA for the officers for the year 2012 are also taken from mass - media publications or are obtained by way of additional calculations. It should be noted that the estimated amount of the RF Ministry of Defenses total expenditures on MA as of the end of 2008 is lower than the amount of the expenditures on military personnel entered in the 2008 budget. This results from the fact that in our calculations we have not taken into account the non-regular pay increments, the pay increments not embracing all the servicemen, and the various non-regular payments (for example, travel allowances, etc). Since the subject of interest for us is the difference between the payments in 2008 and 2012, we consider it unnecessary to take non-regular payments into consideration. To make the comparisons easier, all the estimates are performed for the conditions which existed in 2008.

The results of estimates tabulated in the Table indicate that:

1. The planned reduction in the number of officers and praporshchiks will not release enough money for the announced increased rates of payment to all the remaining officers to be materialized. As is seen from the Table, in order to achieve this aim, it would be necessary to increase the Ministry of Defenses expenditures by one and a half times. Without the total amount of expenditures being increased, it would be possible either to continue to pay bonuses only to some of the officers, or to increase the MA of all the officers in their 2012 numbers by 25 %.

2. It is still unclear as to how the labor of the servicemen not belonging to the officer corps will be paid for. The The Strategy of the Social Development of the RF Armed Forces for the Period Until 2020 sets the aim of making contract servicemen (including soldiers and sergeants) the countrys middle strata with the MA exceeding by 25 % the average cross - country wage. Therefore, in order to immediately achieve the aim set in the above mentioned Strategy of Social Development, the MA of soldiers and sergeants (serving under contracts) should be increased twofold.

Thus, despite the repeated claims that the level of MA will be heightened for all the military servicemen of the Russian Federation, we are not sure as yet that these promises will become materialized.

Meetings of the Government of the Russian Federation in January M. Goldin At the meetings of the Presidium of the Government of the Russian Federation the project of the Federal Law On making changes to articles 149 and 162 of part two of the Tax Code, concerning the specification of regulations on taxation of the utilities services rendering to the organizations of dwellers of the apartment houses was considered.

On January, 27 at the meeting of the Presidium of the Government of the Russian Federation the project of the Federal Law On making changes to articles 149 and 162 of part two of the Tax Code (further referred to as the draft) was considered.

The appearance of the draft is the result of the long existing necessity to legislatively solve the problem of taxation and repair works of the common property in an apartment house, thorough repair works, as well as utilities services rendering. The problem is that earlier the Ministry of Finance of the Russian Federation and the taxation bodies insisted that the activity of the condominium of the housing owners, housing cooperatives and building societies, aimed at providing utilities, maintenance, exploitation and repair works of the common property of apartment houses is a service and is subject to VAT taxation. Though the arbitral courts have nearly always supported the condominiums of the housing owners, at least, this did not prevent taxation bodies from suing these condominiums for nonpayment of VAT.

On October, 5 2007 the Plenary Session of the Supreme Arbitrary Court adopted the resolution No 57, pointing out the following circumstances:

1. The condominium of the housing owners is not an entity with separate economic interests different from the interests of the condominium members;

2. The liabilities of the condominium of the housing owners to the organizations that render the services directly (conduct works) cannot be bigger than in case the organization sign direct contracts with the dwellers who are the members of the condominium, in connection to which when the services are rendered according to the regulated prices (tariffs), for example, electricity supply services, the condominium of the housing owners pays for such services for dwellers in accordance with the tariffs established for the population and not for the economic entities.

Thus, according to the opinion of the Supreme Arbitrary Court of the Russian Federation, a condominium of the housing owners, signing agreements on rendering the services mentioned above, as well as labor contracts with the specialists, acts in the property turnover not in its own interests but in the interest of the condominium members.

This is why the Supreme Arbitrary Court of the Russian Federation concluded that the condominiums of the housing owners are not to submit corresponding tax declarations and do not calculate VAT sums for the operations, connected with the provision of the housing with utilities services, as well as with maintenance, exploitation and repair works of the common property of the apartment houses.

It can be said that the question of funds given by the members of the condominium of the housing owners for operations connected with the provision of the housing with utilities services, as well as with maintenance, exploitation and repair works of the common property of the apartment houses was solved by the Decree of the Supreme Arbitrary Court No 57. However the problem described above remained acute for the housing cooperatives and building societies.

It should be noted that there is a similar problem regarding the profit tax levy, and the arbitrary courts also do not support the opinion of the Ministry of Finance and taxation bodies of the Russian Federation. However the situation of the condominiums of the housing owners, housing cooperatives and building societies has also started to become slightly better. According to the Federal Law from 24.07.2007 No 216-FZ, starting with January, 1 2008 according to the procedure established by article 324 of the Tax Code of the Russian Federation the payments for the formation of the reserve for repair works, thorough repair of the common property made by the members of a condominium of the housing owners, housing cooperative, horticultural, garage, building society or another special consumers cooperative were to be attributed to the target payments for maintenance of non-commercial organizations and implementing of the regulatory activity in accordance with clause 2 article 251 of the Tax Code of the Russian Federation and thus are to be exempted from the profit tax.

According to the draft considered by the Government of the Russian Federation the following is envisaged to be exempted from the value added tax:

Utilities services, rendered by the managing organizations, condominiums of the housing owners, building societies, housing cooperatives or other special consumption cooperatives, created in order to satisfy the citizens demand for housing, and being in charge of servicing of intrahousing engineering systems, with which the utilities are rendered when the utilities services are purchased from the organizations of the commercial complex;

Works (services) on maintenance and repair works of the common property in an apartment house made by the taxpayers mentioned on condition that the works (services) on maintenance and repair of the common property in an apartment house are purchased from the organizations and individual entrepreneurs that directly make (render) such works (services).

Besides, the draft suggest excluding the funds received by the taxpayers mentioned to form the reserve for the current and thorough repair works implementation in an apartment house from the tax base of the value added tax.

Review of Economic Legislation I. Tolmacheva The following changes were made in the legislation at the end of December January: the new system of the audit activity is introduces; changes were made to the Federal Law On order placement for supply of goods, fulfillment of works, rendering services for state and municipal needs; the list of foreign countries, whose carriers are to pay the fee for the use of the Russian federation motorways;

the Regulation establishing the procedure and the conditions for the state registration of the agreements on the exclusive right for an invention, useful model, industrial sample, computer program, database were adopted; the conditions for the access of the foreign goods to order placements for goods supply for the sate and municipal needs.

I. Federal Laws of the Russian Federation 1. ON AUDIT ACTIVITY from 30.12.2008 No 307-FZ.

Comes into effect on January, 1 The Federal Law envisages the transfer to the new system of the audit activity regulation, which is different from the system earlier in effect (established by the previous Federal Law from 07.08. No 119-FZ On audit activity). For instance, according to the new law the cancellation of the licensing of this kind of activity starting with January,1 2010 is envisaged together with the simultaneous introduction of the compulsory membership of the auditors and the auditing organizations in one of the self-regulating auditors organizations, having the corresponding authority to control the quality of the services rendered. Starting with January, 1 2010 the licenses for the auditing activity implementation become invalid and auditing organizations, individual auditors that are not members of the selfregulating auditors organizations will not have the right to make audit and render the related services.

An auditing organization, an auditor can by a member of only one self-regulating auditing organization.

The Law adopted draws a difference between the notions of audit activity and audit. It is established that the audit activity includes not only the audit (conducting of an independent check of the accounting (financial) books of the person being audited) but also rendering of the related services, whose list is established by the federal standards for the audit activity.

The Law also established the requirements for inclusion of a non-commercial organization in the state register of self-regulating auditors organizations as well as defines the rights and liabilities of such organizations. A non-commercial organization is included in the lost of self-regulating auditors organizations in case it includes no less than 700 natural persons or no less than 500 commercial organizations. That is also the natural persons and (or) economic entities that are not, correspondingly, auditors or auditing organizations, may be the members of a self-regulating organization of auditors.

According to the regulations of the Law No 119-FZ earlier in effect a professional auditing union could be accredited on condition that it includes no less than 1000 certified auditors and (or) no less than 100 auditing organizations as its members.

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