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Similar results were demonstrated as concerns the inspection carried out by the Federal Service of Supervision in the Sphere of Education and Science in the Samara oblast. This inspection was carried out on the initiative of the regional administration, which was receiving numerous complaints of employers, who stated that the specialists trying to get employment demonstrated extremely low levels of professional training. The inspection was carried out in 20 higher education establishments and branches of Moscow based higher education institutions with respect to the observance the requirements set forth in the respective licenses. As a result of the inspection, it was revealed that only two education institutions fully complied with all requirements concerning the conditions and norms of education activities envisaged by licenses. Licenses of 6 higher education establishments and branches were suspended for six months, while other higher education establishments provided certain grounds for criticism. Licenses were suspended only in special cases, for instance, where the higher education institutions had no certificates issued by the Sanitary and Epidemiology Service or the Fire Inspectorate, i.e. where the lives of students were threatened because of the conditions of the buildings of such institutions. In 33 education establishments implementing education programs in the sphere of economics, management, and law there was also examined the quality of education. Eight higher education establishments provided no grounds for criticism. In 13 higher education institutions there were revealed insignificant infringements on the standards and the respective rectors were instructed to correct the situation; however, in 12 education institutions there were found out significant violations.

On the whole, the inspections of the observance of license requirements and quality of education in the regional higher education establishments and branches of the Samara oblast revealed a number of serious flaws. Primarily, the inspected higher education establishments and branches failed to comply with the generally accepted state educational standard, which sets forth the minimum requirements with respect to education; therefore, in the case these standards are lowered it in fact infringes on the rights of students (for instance, in the case students have to transfer to other education establishments).

So, exactly the compliance with the educational standards guarantees the mobility of students in the territory of Russia. The tests aimed at the evaluation of the quality of knowledge demonstrated by students with respect to the professional disciplines revealed several higher education establishments, where students could pass no test at all.

In such a situation, the most serious measure, which can be used with respect to a higher education establishment, is the withdrawal of accreditation, i.e. the deprival of the higher education institution of the right to issue the state recognized diplomas as concerns the respective disciplines. The institution, whose license was suspended, should then follow the special procedure: within an established timeframe it should correct the indicated faults; the results should be checked by the second inspection. In the case the inspection establishes that the flaws were corrected, the institution is permitted to resume its education activities. Otherwise, in the case the inspection reveals that the flaws were not corrected, the license will be permanently withdrawn, and the institution (or its branch) will be closed. The students of the closed establishment should be transferred to other higher education institutions alongside with the money they paid for their education.

An analysis of the results of the inspections has clearly revealed that the legislative framework, in which the Federal Service of Supervision in the Sphere of Education and Science has to operate, needs to be further improved and developed. In order to ensure that the substance of education becomes the primary subject of licensing, it is necessary to remove the provision stipulating that the substance of education should not be evaluated in the process of licensing. In the nearest future, the Federal Service of Supervision in the Sphere of Education and Science intends to tighten the requirements, to which the educational institution should answer in order to obtain or confirm its license for the next period.

At present the right to submit claims with respect to the unsatisfactory quality of education is granted only to the external contractor of services (the employment service, parents, founders, etc). It is necessary to ensure that claims could be submitted basing on the results of the inspections carried out by the Federal Service of Supervision in the Sphere of Education and Science; for these purposes at present there are elaborated the respective amendments to the laws on education and postgraduate education. Besides, it is planned to eliminate attestation as a separate action, but it should be applied as the test of compliance of the substance of education with the established standards.

In order to ensure the efficiency of implementation of the quality control functions with respect to education at the regional level, the Federal Service of Supervision in the Sphere of Education and Science will create and manage standing regional commissions controlling the compliance with license requirements. The members of such commissions should be representatives of the authorities managing education and the board of rectors of the respective regions. This model is currently tested in several regions of the country. Besides, there will be continued the practice of special inspections as concerns the compliance with control license requirements and educational standards in the subjects of the Russian Federation.

The creation of principally new mechanisms of attestation and accreditation of educational programs will require the formation of organizational and legal frameworks for the development of nongovernmental and professional organizations, members of which should include representatives of professional associations, educational community, and associations of employers. One of the objectives of such organizations should become the formation of the requirements with respect to the level of necessary professional skills, substance and technologies of education, as well as the competence of the employees working in different sectors of public production.

I. A. Rozhdestvenskaya Issues Considered at the Sessions of the Russian Federation Government on March 3 and Of all issues considered at March sessions of the RF Government of special interest are 2 sessions.

On March 3, the Finance Minister Kudrin A.L. presented the draft Federal law On Introducing Changes in Sections 262 and 263 of the RF Tax Code Aimed at Specification of Individual Provisions of Special Tax Regimes for Small Business, which makes amendments to sect. 26.2 and sect. 26.3 of the RF Tax Code. At March 10 session the draft Federal law "On Special Economic Zones in the Russian Federation", had been discussed aimed at creation of favorable conditions for the development of economic and scientific potential of the country, attraction of investments in the economy through creation and functioning special economic zones.

* * * Presented at the session of the RF Government, on March 3, 2005, the draft Federal law On Introducing Changes in Sections 262 and 263 of the RF Tax Code Aimed at Specification of Individual Provisions of Special Tax Regimes for Small Business, makes amendments to sect. 26.2 "Simplified Taxation System", and sect. 26.3 "Taxation System in the Form of Single Presumptive Tax for Individual Types of Activity. Provided below are main amendments that can be offered.

A single index is set for switching to simplified taxation system and for its repayment revenues.

With account of inflation the level of revenues had been increased, which gives right to switch to simplified taxation (from Rb11 to RB15 million rubles), and the taxpayer income, which exceeding is a ground to return to general taxation regime (from Rb15 to RB20 million rubles).

Item 3 of article 346.12 of the Tax Code of the RF is amended by list of persons who are not entitled to use the simplified taxation system (the question is about budgetary institutions, lawyers, founding lawyer's office, organizations and individual entrepreneurs being parties to partnership agreement (joint activity agreement) or property trust management contract, foreign organizations that have on the territory of the RF affiliates, representative offices and other separate subdivisions). Because of numerous legal proceedings on the right to switch to simplified system of taxation of government and municipal unitary enterprises based on item 3 (14) of article 346.12 of the RF Tax Code, prohibitory for the use of simplified taxation system for organizations, in which the share of direct participation is over 25%, the wording of this norm is specified, to grant rights to the above organizations to use the simplified taxation system.

Fixed capital and intangible assets directories had been specified, exceeding the balance value of which at the rate of Rb 100 million does not allow organizations to use the simplified taxation system, - fixed capital and intangible assets must be accounted, which are recognized as amortizable assets as per section 25 of the RF Tax Code.

The bill specifies the procedure of recognition of income and expenses, procedure for determining the depreciated cost of fixed capital and intangible assets in switching to simplified taxation system from other taxation regimes and from simplified taxation system to taxation regimes other than the latter. Also, the time period must be defined more exactly when newly established organizations and newly registered individual entrepreneurs have the right to switch to simplified taxation system.

In accordance with the new wording of item 1(8) of article 346.16 of the RF Tax Code, VAT amounts are considered as expenditures not for all acquired and paid goods (jobs, services), but only for recognizable expenses as per article 346 of the RF Tax Code. Taxpayer may account in expenses for purchasing goods for their further sale the expenses on storage, servicing and transportation of marketable goods, expenses on compulsory certification, carrying out obligatory objects evaluation in order control over correct tax payment in instances when disputes may arise about the tax base assessment and some other questions. An addition is introduced in the norms of the RF Tax Code, setting the method of adoption of expenditures on building and production of fixed assets, and also creation by the taxpayer himself intangible assets.

Art. 3 of the bill grants the taxpayers, who have opted for the simplified system effective as of January 1, 2003 and, consequently, receipts as the object of taxation, with the right to change the object of taxation for receipts less the amount of expenses, effective as of January 1, The bill provides for writing additions to the norms of the RF Tax Code, concerning the use of taxation system as a single presumptive tax for individual types of activity with regard to public catering service, automobile transportation services for cargo and passenger carriage performed by organizations and individual entrepreneurs.

It is specified that property accounting, obligations and business operations with regard to the types of entrepreneurial activity, subject to imposition of single presumptive tax, must be carried out by taxpayers in the manner required for the use of general taxation regime.

Allowance is made for specification of individual provisions of the RF Tax Code, concerning the conceptual structure used for purposes of Sect. 263 of the RF Tax Code, and the list of adjusting factors used for calculation of imputed income.

This bill was basically approved by the RF Government, with instructions for the Ministry of Finance, Ministry of Economic Development and Trade, and Department of Justice of Russia to carry out a number of follow-up revisions.

At the session of the RF Government on March 10, 2005 the draft Federal law had been considered "On Special Economic Zones in the Russian Federation".

By special economic zone (hereinafter SEZ) is meant a part of the state customs territory of the RF, defined by the RF Governments resolution as an area on which a special regime of entrepreneurial activity is carried out. The two types of SEZ is planned to be formed on the territory of the Russian Federation: industrial-production and technical-and-introduction. SEZ are created for a period of 20 years (without prolongation) with observation of territorial restriction principle. In formation of SEZ the RF government has the right to determine the types of activity permitted on SEZ territory, the RF government is also an organ authorized to make decisions on creation of SEZ.

The following SEZ management structure has been provided for: the development and implementation of single public policy with regard to creation and functioning of SEZ rests on the specifically authorized federal body of executive power, while the powers to manage specific SEZ are assumed by territorial authorized agencies of the federal body of executive power for management for SEZ administration.

The bill introduces a new category of taxpayers - SEZ residents (this is an individual entrepreneur or commercial organization, excluding unitary enterprise, registered according to the RF legislation on the territory of municipal formation, within the border of which is located SEZ, and concluded an agreement with the territorial body on running industrial-production or technical-and-introduction in the form and on the terms specified in the draft federal law). Entrepreneurial activity may be carried out on the territory of SEZ by both - SEZ residents and persons which are not this category. Residents have the right to carry out on SEZ territory only industrial-production or technical-and-introduction activities, while the persons which are not so, may run on its territory entrepreneurial activity in compliance with the current RF legislation.

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