Extrabudgetary rinoitwa nemasangano edzidzo: mhando. Mirayiro pamusoro mamwe-budgetary mabasa

Pane pfungwa kuti mamiriro matunhu neminisiparati masangano edzidzo ari zvakasimba pachigaro dzorubatsiro bhajeti. Zvisinei, hazvisi. Zvikoro zvakawandisa uye mumayunivhesiti nokuzvinatsa. Mitemo Russian Federation akapa kutanga dzakadai extrabudgetary mabasa sangano yedzidzo. Chii? Imhandoi specificity ndiyo nebere?

Ndeipi extrabudgetary mabasa?

Chii mabasa extrabudgetary kuti sangano yedzidzo? Chokwadi chokuti mari zvikoro, inopiwa nehurumende uye matunhu neminisiparati urongwa, kazhinji kacho, rinowanikwa kubva shoma butiro mari avo, izvo kubata pamwe nesangano. Naizvozvo, establishments zvedzidzo inoitwa-siyana extrabudgetary mabasa kukwezva okuwedzera mari.

Unoumba extrabudgetary mabasa

Funga, bvisa chimiro zvikoro yokuwedzera kwemari. Just ona kuti mutemo asingadi kusangomanikidzira chero rairambidzwa kusarudza tsika imwe dzidzo organizatsonno pamutemo muchimiro makaita. School vakaroorana vari masangano zvokutengeserana, maNGO, private Entrepreneurs, panyama vanhu. Navo tsika unopinda zvibvumirano siyana kuwana mamwe nemari kana zvekushandisa, kugoverana zvavo kudzoka.

Rudzii zvivako edzidzo kungaita "bhizimisi"? Kubva nemaonero wemurairo, anobvumirwa extrabudgetary mabasa edzidzo masangano SPO (yechipiri yekosi dzidzo), yechipiri zvikoro, muzvikoro, yunivhesiti - zvavo, mwero yokurovedza zvirongwa kwete kunokosha. Chinonyanya kukosha ndechokuti ezvidzidzo kuMudzidzisi zvokudya anotaurwa mitemo akakodzera.

Hurumende dhipatimendi anogona kuita bhizimisi?

Hungu, unogona. Zvinoenderana Federal Mutemo "On Education" extrabudgetary mabasa kuyunivhesiti, chikoro kana imwe yunivhesiti edzidzo angava rokutengesa hunhu. Asi chete kana yezviitwa zverudzi urwu dzinoenderana nesangano bumbiro, kureva kupa dzinokosha zvebasa mabasa. Panguva iyoyowo, inoshandiswa, uyo wakadzikwa tsika anekodzero Kurambidza entrepreneurial basa, kana huru Profile basa kuchikoro kana kuyunivhesiti kukuvadzwa. Chii pamusoro? Imhandoi basa rehurumende uye matunhu neminisiparati dzidzo masangano anogona kuva? Nyanzvi runowanzotaurwa somuenzaniso zvinotevera extrabudgetary mabasa:

- Zvokudya akabhadhara mabasa kunodzidziswa;

- tengeserana (Resale) nhumbi nemidziyo;

- urongwa nhume mabasa;

- vagari mabasa pamwe nemamwe masangano yedzidzo munyika yezvokutengeserana bhora;

- kutenga migove nezvimwe kuchengetedzeka, vachiwana kwemari pamusoro kuonga kwavo.

Nokuda hunhu chikuru Profile wechikoro ndiye zvinowana okuwedzera mari kuburikidza akabhadhara mabasa ane dzidzo hunhu. Kunyange zvazvo zvose zvinogona kudzidzira zvimwe mhando mamwe-budgetary mabasa sangano yedzidzo.

Ebhizimisi ichi?

Isu vakashandisa shoko rokuti "entrepreneurial basa". Taizviitira, zvichiratidza zviri husingaoneki pfungwa. Pamusoro kudana basa rokudzidzisa masangano "zvebhizimisi" hakusi chaizvo kwakarurama panyaya tsamba mutemo, mitemo zviri akakodzera nhasi. Sei?

Chokwadi chokuti nouchapupu Mutemo wakagadziridzwa wokuita №3266-11 "On Education" rakagamuchirwa panguva zvemitemo pamwero muna 2010, yokudzora basa rehurumende uye matunhu neminisiparati masangano. Hongu, zvirokwazvo, vasati vanotenderwa, hurumende nemasangano vangave vane mabasa "entrepreneurial" - saka zvakanzi muzvirevo shanduro mutemo. Zvisinei, chokwadi pamusoro yakabvumira kugadziriswa kwemutemo wekuita chokuita basa vakatanga kunzi zvakasiyana. Kureva, paiva okuti "chizvarwa mari". Saka kuti of jure extrabudgetary mabasa sangano yedzidzo - haisi bhizimisi, uye zvichava zvichibatsira kudzidza chokwadi ichi.

kurambidzwa

Maererano nemitemo tava yambotaurwa Mutemo "On dzidzo", chikoro, achishandisa kwemari dzokubudisa mugero sezvo akabhadhara mabasa, kwete kodzero yokutsiva navo, avo vakanga vari mari ne bhajeti. Izvozvo zvisingagamuchirwi mufambiro akabhadhara zvidzidzo sechikamu purogiramu iyo wakaisirwa kwomuzvarirwo makirasi. Kana izvozvo kuchaita kuratidza pamutemo nezviremera, mari yose, izvo vakauya extrabudgetary mabasa mhando ichi kutorwa nenzira yakakodzera risingaoneki, kuti asimbise chikoro. Uyewo, pane dzemunharaunda kuti kutaridzwa pandandanda mabasa edzidzo kuti tsika zvaasingafaniri kupa kuti muripo. Izvi zvinosanganisira Somuenzaniso, mukuru-pamwero kudzidzisa zvirongwa kana zvakadzama kudzidza nyaya siyana. Hazvibviri tiite akabhadhara basa pamwe vadzidzi vari muchikwata underachieving, uyewo kutora bvunzo pamanyorerwo nechitarisiko zvidzidzo.

Registration ezvokutengeserana ukama

Sei unoitwa extrabudgetary mabasa sangano yedzidzo? Kana totaura nourongwa muripo anotsanangura mabasa, zvakakodzera kugumisa zvakarurama wakashongedzwa chibvumirano ne vatengi. Panguva iyoyowo, usati kuti magwaro akadaro, kuchikoro vanosungirwa kupa mberi mashoko vatengi nezveramangwana mabasa uye panguva imwe chete - ruzivo pamusoro tsika. Imhandoi uchapupu inofanira kupiwa mashoko (muchimiro zvakatemwa nokuda chikoro kuzvidzora dzichifura) mhando iyi? Pakati main kuoneka sezvinotevera:

- Zita kupfungwa, mashoko marezinesi, accreditations;

- zvinokosha pamusoro kwakarongwa, avo kunzwisisa, chinangwa, nenguva yokudzidzisa;

- mazita mabasa hunoumba kuripwa pasi chibvumirano;

- Zvimwe mabasa inopiwa mvumo yemuridzi mutengi;

- mari mabasa dziri huru chibvumirano, uyewo vari Opsioneel;

- zvinofanira kubvuma vadzidzi;

- ruzivo pamusoro magwaro, ayo akapa pamusoro kupfuura zvezvaidzidziswa.

Kuchera chibvumirano kuva chikoro chakadai, mari imwe-budgetary mabasa muchimiro mabasa anobhadharwa dzidzo, vanofanira, vachirondedzera zvirimo pamwe nemitemo mitemo akakodzera. Mune zvimwe zviitiko rinobatsirawo tinyatsoziva mashoko ari mitemo zvakananga anoratidza mashoko ari chibvumirano, zvinopesana nemurairo Russian kuzivikanwa. Idzi dzinosanganisira:

- rairatidza kodzero kugumisa chibvumirano muna chiitiko vasiri muripo kana kunonoka mabasa;

- nechekuita mukugarisana ane ndima pamusoro mukana rokudzinga mumwe mudzidzi kuti kukundikana kuteerera chepakuvamba hweutungamiri;

- mashoko, chichiratidza yairambidzwa vatengi kodzero kudzima chibvumirano chero nguva uye pasina kupa chikonzero, akagovera yakazara dzosera kuti muripo akabhadhara mari;

- the kwebasa rinofanira chirango muvaravara kuti kukundikana pakudzidzisa.

Zviratidzo nechibvumirano urongwa mabasa edzidzo ari commercial hwaro kuburikidza mvumo vakuru. Dzavo mazita kutenda musoro tsika. Extrabudgetary mabasa sangano yedzidzo chiri kuitwa basa zvizere Director of papi yepamusoro mabasa achaitwa. Uyewo ari zveutungamiri competencies - zvaidiwa chizvidavirire uye basa kurangwa, kudzora pamusoro yakarurama kugadzirira inofungidzirwa uye nemamwe magwaro chokuita akabhadhara mabasa.

Mamwe mashoko mutengi

Ndezvipi zvimwe mashoko kurapa sangano yedzidzo vanofanira kupiwa mutengi mubishi pavanoteka kukwira zvibvumirano kuti urongwa akabhadhara mabasa? Maererano chaiwo akashandiswa murayiro, chikoro kana kuyunivhesiti ita kuti iripo dzakawanda zvinyorwa chokuita makirisito bhizimisi. The Pamazita iri sezvinotevera:

- constituent magwaro (kusanganisira zvinyorwa kuti anoratidza kuchinja);

- gwaro mamiriro vanyorwa tsika;

- chisarudzo kusimbisa sangano, wakasainwa wendarama;

- Kuraswa muvambi kugadzwa wekambani (kana munhu rekuva maneja) sangano;

- vanoverengeka zvokudya (akadai dzine mapazi uye mumiririri mahofisi);

- zvinyorwa kuratidza akaronga basa iri kutungamirirwa zvemari uye zvoupfumi mabasa tsika, yakaitwa nenzira pakutsvaga MUVAMBI maererano zvinodiwa Bazi Finance;

- Paper kupa mashoko emari mugore;

- ruzivo pamusoro macheki uye dzimwe mhando kudzora zvinoitwa rinoitwa nomazvo nezviremera (uye dzavo zvabuda);

- ruzivo pamusoro mamiriro basa wokupa mamwe mabasa (kana mabasa).

Uyewo, kuumbwa vanosungirwa kupa zvakarurama yakagadzirwa Mushumo mabasa ayo, ichipa pfungwa nezvekushandiswa hurumende pfuma nenzira iri pakutsvaga MUVAMBI maererano zvinodiwa wakasiyiwa simba, vakarondedzera nokure basa sangano.

mamwe magwaro

Sangano mamwe-budgetary mabasa nemasangano edzidzo kunoda Clearance kwete chete zvibvumirano asiwo richiswedera vamwe kumwewo. We nyora mhando huru navo.

Chekutanga, zvinonzi zvakanaka akambochera mirayiro pamusoro mamwe-budgetary mabasa, izvo tiratidze dzinokosha urongwa mabasa mumwe mhando kana mumwe.

Chechipiri, zvakakodzera achitaura kuti, izvo zvichaita kuti akaratidza mashoko anotevera mitsetse:

- A pamazita vashandi vachapiwa mubasa urongwa akabhadhara mabasa, mwero wavo nenguva, basa purogiramu;

- inofungidzirwa zvekushandisa pamusoro sangano ezvokutengeserana mabasa;

- zviri zvezvaidzidziswa.

Panzvimbo rechitatu, pamwe nenyanzvi vari kutarisirwa kudzidzisa basa iri zvokutenga hwaro, kuchikoro vanofanira kugumisa ane basa chibvumirano (kana vehurumende-pamutemo zvibvumirano).

Mune zvimwe zviitiko, tsika anogona kupa vashandi vayo ne mamwe magwaro kuti zviite kwadzakabva dzavo chaizvo pakati yezwi kushanda dzokutengesa hwaro. Izvi zvinogona kuva Somuenzaniso, mirayiridzo extrabudgetary mabasa, tichiratidza misimboti uchishanda vadzidzi imwe zera kana muchikwata mumagariro. The chikoro zvakanaka kana kuti yunivhesiti anogona ngaateme emirayiridzo vashandi, izvo zvichaita kuti dzidziso nani chaizvo mari mabasa.

Nuances mari dzidzo

Muna 2013, hurumende yeRussia rakapa chirevo maererano izvo mitemo matsva akatanga pamusoro masangano dzidzo mabasa anobhadharwa edzidzo. Zvinobatsira kuva toziva navo. Huru utsanzi pano ari kubuda kwechinhu akadai ane "kushaya mari mabasa." Maererano nomutemo, pfuma yakadaro kunogona kuratidza kana basa asingadi kusangana nemitemo rokudzidzisa, kana kuti kuva pachena zvinopesana chibvumirano. Kana, zvimwe, zvakare, zvinangwa idzo mabasa aya vari zvinowanzoshandiswa.

Kana "kushaya" riri kuona, mutengi ane kodzero yokurayira kuti basa rokutarisira nemasangano edzidzo kuitisa zvidzidzo pachena, zvakaenzanirana kuderedza mutengo mabasa pasi chibvumirano, kana kuti kuripa nazvo chakakonzerwa namaneja somugumisiro pokupedza chepurogiramu mukati yechinangwa yepamusoro haisi kudzidza chaizvo vakarongeka.

misha

Sangano mamwe-budgetary mabasa nemasangano edzidzo chinoreva rakakodzera mubhadharo vakaronga vatengi. Ndedzipi nyaya vanofanira kuva pano?

Zvazviri Masvomhu pamwe vatengi inogona kugadzirwa uchishandisa mari remazita (muripo kunoitika kana kuchikoro chizvidavirire) kana uchishandisa rokubhengi. Kana zvakakodzera midziyo isipo, uye mari kuburikidza zvikwereti uye zvemari sangano mutengi havagoni, ipapo chikoro anogona ngaateme kwaari chimiro kwokuoma kuzvidavirira. Kutambira mari vakaita basa vanhu yakatarwa Director.

Ko chimiro tsika?

Sezvaunoziva, mamiriro matunhu neminisiparati masangano, kusanganisira dzidzo, anogona kushandisa mumwe mapoka matatu - imwe yepfuma, budgetary kana zvionera. Pane musiyano pakati zvemitemo nzira kuti mutemo entrepreneurial basa, zvichienderana chaiwo mhando ehurumende nemasangano? Sei mamiriro anoita kukura mamwe-budgetary mabasa masangano kusimbiswa?

Chokutanga, sezvambotaurwa nokuda magweta, zvikoro uye mumayunivhesiti, vachirondedzera kune nhatu mifananidzo, anogona kuita entrepreneurial basa. Zvisinei, pane kusiyana zvoushumiri kwohumwe nokuparadzirwa akawana sangano kwemari.

Nokuti ruzhinji masangano ari ndozvakajairwa, maererano vose mari anoenda zvakakodzera pachiyero bhajeti. Panyaya masangano zvionera - zvasiyana. All Ndakatengesa sangano anogona kusiya pachako (chero Zvisinei, kuti vakawana, sezvo tine akati pakutanga, pamwe zvizere uchiwirirana ezvokutengeserana basa chinoumba zvinangwa uye nezvinangwa). Kana chaiwo "bhajeti" dzesangano, ari "bhizimisi" anogona kuitwa pamusoro chinoumba zvinhu zvinoratidzwa dzakavamba magwaro.

Uyezve, extrabudgetary mabasa masangano dzidzo, ndezvaiye boka ehurumende-anazvo, zvinofanira kuitwa pachishandiswa mapepa initialed ne mukuru anotarisira ehurumende (matunhu neminisiparati) mari. Inoratidza kuti zvinyorwa mhando ichashandiswa kuti vaunze mari uyewo zvekushandisa.

Nokuti bhajeti uye hurumende nemasangano vanofanira - kupa zvinyorwa chokuita "bhizimisi" iri miganhu dzemapazi Federal Treasury. The chikuru - ndiye anoona mari uye zvekushandisa. Zvinoita, sezvambotaurwa nokuda magweta, kungava gwaro chikuru nokuda nokuvhura nhoroondo sangano vachiongorora.

Kana uchida mari kufungidzira

Funga, maererano chero mirayiro akambochera iroro nemamwe-budgetary inofungidzirwa. Iye, kufanana chete zvinyorwa, kwese kuti zvokutengeserana mabhizimisi, iri muzvikamu zviviri - kwemari uye zvekushandisa.

zvinofanira kutanga kuratidza nengaidzo mari kuti aripo pakutanga ari fiscal gore, uyewo anokarirwa mari correlative Codes kupatsanura mari. Mukuwedzera, kufungidzira anofanira kutaurwa kwete chete mari nourongwa mabasa ari commercial hwaro, asiwo zvinhu mari zvemari iri Grant hwaro.

Kana tiri kutaura pamusoro zvekushandisa divi zvemari, chinhu chikuru pano - yakarurama aurayiwe mutengo kururamiswa nemhaka yavo zvemari uye zveupfumi zvivako. Kutaura ndandanda yakasainwa sangano zvibvumirano nemamwe magwaro.

The Zvinofungidzirwa iri chasainwa Kumutungamiriri tsika uye mukuru akaundendi (kana vanhu kutsiva vavo). Gwaro iri ipapo ndokutsika uye akatumira mubati chokwadi kuti zvose vanotenderwa. Zvisinei, kunyange kana kufungidzira iri akasaina, zvinogona mukati gore kugadzirisa - mu zano maneja.

Activities kurongwa

Above takati kuti pakati magwaro vakazvigadzirirwa ehurumende uye matunhu neminisiparati masangano, dzakanyorwa nezvetsika extrabudgetary mabasa. Maererano imwe yerudzi rutsva Mutemo wakagadziridzwa wokuita, vakasvika simba musi waJanuary 1, 2012, mamwe mamiriro masangano mapoka achava mumwe gwaro rinokosha - ". Urongwa zvemari uye zvoupfumi basa" munhu Imhandoi nuances zvinosanganisira magadzirirwo ayo? Vakawanda vavo. Asi pamusoro zvose izvozvo nangananga correlative yokufungidzira zveminda nourongwa mabasa anofanirwa kuverengerwa dzisiri zvinopesana bumbiro iri sangano. Zvisinei, mhando mamwe-budgetary mabasa masangano dzidzo, ingasanganisira kwete chete sangano akabhadhara mabasa, asi vo kuzoita kwemari nokuda nerudo uye mamwe marudzi mabasa chisingapembedzwi hunhu.

Chiizve hwaunofanira kufungawo ehurumende masangano Pakuurayiwa chokungoitawo? No zvishoma chinokosha, izvo zvinosanganisira kure-bhajeti mabasa kuchikoro, yunivhesiti kana zvimwe zvivako yedzidzo, - zvemari mari. Zvinofanira kuitwa nemazvo. The zvigadziriswe zvine chokuita nayo.

Chaizvo rokuzvidavirira

Nekurangarira kuti yokuwedzera-budgetary mabasa masangano dzidzo, sezvakarayirwa nemurairo, inofanira kuitwa nokushandiswa Bank ugari nyaya. The hwaro mufambiro remapazi zvemari ndivo Permissions yakakodzera, uyewo inofungidzirwa.

Kuti aripire mabasa tichiregeredza kure-bhajeti manyuko, sangano inozviita kupa kuna Federal Treasury Statement iri Form 05311801 ( "mari aibuda") kana, kana uchida mari kushaya, gwaro kuverengwa 0.531.802.

Kana totaura kwema zvemari mumatauriro basa plan, kushandisa bumbiro 2 (pachake zveminda). Nokuti kugadzira Masvomhu zvinoshandiswa mari bhiri nhamba 2 205 00.

Kamwe mari kugamuchira, zviri unoenderana kwema zvemari zviri wakaiswa - nenhoroondo akawanda - pasi nhamba 2 201 00, mapoka 10, 20 uye 30 (rokutanga - nzira muchivigiro chezvipo, wechipiri - pamahombekombe nhoroondo sangano, wechitatu - iri nemasangano Checkout).

Chimwe akadzama pamusoro chizvidavirire policies - mitero. An dzinonakidza Chokwadi ndechokuti bhajeti masangano kuitisa mabasa ebhizimisi, vanosungirwa kutanga algorithms dzavo kuti dzinoratidza kukarukureta kuti mari inobva recoverable mari. This guide zvinogona nhungamiro rwevanhu vari kusimuka wa25 chitsauko Tax Code. With Panyaya kuripwa nhengo mhando nemitero, nekuda budgetary Masangano mutemo unobvumidza yokutandara - kuti mberi kubhadhara chete pamusoro Quarterly hwaro. Kuita izvi pamusoro pamwedzi hwaro haisi kuzvireva.