Peculiarities of application of zero corporate tax rate by medical companies

2021 ◽  
pp. 33-40
Author(s):  
O.V. Shinkareva
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Medical Personnel ◽  
Corporate Tax ◽  
Medical Organization ◽  
Tax Rate ◽  
Zero Rate ◽  
The Russian Federation

In this article, the peculiarities of applying the zero income tax rate of organizations by medical companies are considered. The requirements that, according to the Tax Code of the Russian Federation, must be fulfilled by medical organizations to impose the profit received at a rate of 0% are considered: the types of activities for which profit is subject at this rate, the presence of a certain percentage of medical personnel, restrictions on the number of employees and other restrictions. Listed are the types of reporting that should be additionally submitted by a medical organization that has expressed a desire to apply a zero rate, as well as the consequences of not submitting these documents. Features of voluntary transition to profit levying at a rate of 20% are shown, practical examples are given.

scholarly journals Medico-social study of the opinions of parents (legal representatives) on the medical care for children with cancer in the Russian Federation

2021 ◽  
Vol 66 (1) ◽  
pp. 87-93
Author(s):  
M. Yu. Rykov ◽  
O. A. Manerova ◽  
I. A. Turabov ◽  
V. V. Kozlov ◽  
V. A. Reshetnikov
Keyword(s):  
Medical Care ◽  
Russian Federation ◽  
Treatment Success ◽  
Social Study ◽  
Medical Personnel ◽  
Medical Organization ◽  
Children With Cancer ◽  
Oncological Diseases ◽  
The Russian Federation ◽  
To Receive

.Objective. To study the opinion of parents (legal representatives) on the problems of medical care for children with oncological diseases.Methods. The study was based on the Questionnaire for parents (legal representatives) on medical care children with cancer. The questionnaire consisted of 27 questions, the respondents were asked to choose one or several answers or to enter their own option.Results. This medical and social study demonstrated that 81.1±1.9% of respondents are not satisfied with the attitude of doctors and nurses towards them and their children, 15.9±1.8% of respondents are partially satisfied and only 3±0.8% of respondents are fully satisfied. The reasons for dissatisfaction were as follows: rude communication (35.8±2.4%), inadequate attention of medical personnel (21.3±2.0%) and lack of interest in the treatment success (19.7±2.0%). The combination of these options was noted by 23.2±2.0% of the respondents. 63.7±2.4% of respondents would prefer to treat their children at a medical organization of federal subordination, 33.9±2.4% – at medical organization outside the territory of the Russian Federation, of which 57.4±2.4% would like to receive a patient-oriented service and simplified routing between medical organizations during treatment. 12.7±1.6% mistrust in the qualifications of medical personnel in the Russian Federation, 11.8±1.6% of respondents indicated the lack of comfortable conditions for examination and treatment, 5.3±1.1% of respondents indicated the lack of necessary diagnostic and treatment methods and 12.8 1.6% of respondents indicated a combination of the above options.Conclusion. The results obtained indicate the need to implement patient-oriented approaches and to improve the routing of children with cancer.

scholarly journals Medico-social study on the opinions of parents on the problems of organizing medical care for children with cancer in the Russian Federation

2020 ◽  
Vol 19 (1) ◽  
pp. 53-59
Author(s):  
Maxim Y. Rykov ◽  
Olga A. Manerova ◽  
Ivan A. Turabov ◽  
Vasily V. Kozlov ◽  
Vladimir A. Reshetnikov
Keyword(s):  
Medical Care ◽  
Russian Federation ◽  
Social Study ◽  
Medical Personnel ◽  
Medical Organization ◽  
Children With Cancer ◽  
Oncological Diseases ◽  
The Russian Federation ◽  
Success Of Treatment ◽  
Patient Centric

To study the opinions of parents (legal representatives) on the problems of organizing medical care for children with oncological diseases, a medical and social study was conducted. This study aims to examine the opinions of parents on the problems of organizing medical care for children with oncological diseases. This study was conducted based on the developed questionnaire for recording the opinions of parents (legal representatives) on improving the organization of medical care for children with cancer. The questionnaire comprised 27 questions, in which the respondents were asked to choose one or more answer options for each of them. For objectivity, the questionnaires were filled in anonymously. This medical and social study showed that 81.1 1.9% of the respondents are not satisfied with the attitude of doctors and nursing staff toward them and their children, 15.9 1.8% are only partially satisfied, and 3 0.8% are fully satisfied (roughness in communication (35.8 2.4%), lack of sufficient attention from medical personnel (21.3 2.0%), and lack of interest in the success of treatment (19.7 2.0%)). The combination of these options was noted by 23.2 2.0% of respondents. As the preferred treatment site for their children, 63.7 2.4% of the respondents indicated a medical organization of federal subordination and 33.9 2.4% a medical organization located outside the territory of the Russian Federation, in which 57.4 2.4 % of the respondents mentioned the possibility of receiving a patient-oriented service and complex routing during treatment between the medical organizations in the Russian Federation as a reason for choosing. Furthermore, 12.7 1.6% of the respondents indicated a lack of confidence in the qualifications of medical personnel in the Russian Federation; 11.8 1.6%, the lack of comfortable conditions for examination and treatment; 5.3 1.1%, the lack of necessary diagnostic and treatment methods; and 12.8 1.6%, a combination of the listed options. Overall, the findings of this study indicate the need to further improve the organization of medical care for children with cancer: introducing patient-oriented approaches and improving patient routing to create a patient-centric health care system for organizing medical care for children with cancer are necessary.

INDIVIDUAL INCOME TAX ON THE RICH

2021 ◽  
Vol 4 (4) ◽  
pp. 45-53
Author(s):  
G. N. SEMENOVA ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Personal Income ◽  
Annual Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Tax Rate ◽  
Single Tax ◽  
The Russian Federation ◽  
The Rich

The article deals with the taxation of income of individuals with income tax. Income tax rates in different tax periods changed many times were progressive and depended on the size of the total annual income of individuals. Since 2001, with the adoption of the Tax Code of the Russian Federation, a single tax rate on personal income has been established in the amount of 13%. The coronavirus pandemic has impacted busi-ness activities as well as tax revenues. From January 01.01.2021, 15, an additional personal income tax rate of 5% has been established, which will affect the rich whose income will exceed 5 million rubles. The article exam-ines the foreign practice of taxing income of individuals.

Recommendations of the Ministry of Health of the Russian Federation on the formation of a temporary staff table of a medical organization providing medical care to citizens with coronavirus infection COVID-19

2020 ◽  
pp. 5-12
Author(s):  
Olga Shinkareva
Keyword(s):  
Medical Care ◽  
Russian Federation ◽  
Medical Organization ◽  
Ministry Of Health ◽  
Organization Of Work ◽  
Coronavirus Infection ◽  
The Russian Federation

Article is devoted to the analysis of the Order of the Russian Ministry of Health of 19.03.2020 № 198n (an edition of 29.04.2020) “About a temporary order of the organization of work of the medical organizations for implementation of measures for prevention and reduction of risk of spread of a new koronavirusny infection of COVID19” regarding formation of the temporary staff list of the division of the medical organization providing medical care to citizens with a koronavirusny infection of COVID-19 and also the requirement with the staff of this division. The criteria recommended by the Ministry of Health of the Russian Federation for determining the number of rates of medical workers in these divisions, requirements for medical workers of the division have been considered, a practical example of calculation of rates has been given.

MEDICAL SAVINGS ACCOUNTS AS A TOOL FOR INCREASING DOCTORS ' SALARIES AND MOTIVATING RUSSIAN CITIZENS TO HIGH-PERFORMANCE WORK AND A HEALTHY LIFESTYLE

2020 ◽  
Vol 2 (7) ◽  
pp. 24-31
Author(s):  
E. V. SOKOLOV ◽  
◽  
E. V. KOSTYRIN ◽  
Keyword(s):  
Labor Productivity ◽  
Russian Federation ◽  
High Performance ◽  
Healthy Lifestyle ◽  
Medical Personnel ◽  
Increase Labor Productivity ◽  
Healthcare Financing ◽  
Savings Accounts ◽  
Medical Savings Accounts ◽  
The Russian Federation

The article proves that it is impossible to achieve a significant increase in the salary of medical personnel within the existing system of healthcare financing of the Russian Federation, namely, in accordance with the “may” Decrees of 2012 by V. V. Putin, to bring the salary of doctors to a level twice higher than the average for the region by 2018. It is proved that to achieve the necessary results in terms of increasing doctors’ salaries and motivating citizens to increase labor productivity and a healthy lifestyle, it is necessary to transfer the system of healthcare financing within the framework of obligatory medical insurance to medical savings accounts.

Taxation Issues for Digital Financial Assets

2021 ◽  
pp. 089443932110039
Author(s):  
Viktor Shestak ◽  
Alla Kiseleva ◽  
Yuriy Kolesnikov
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Legal Regulation ◽  
Capital Gains ◽  
International Standards ◽  
Financial Assets ◽  
State Budget ◽  
The Russian Federation ◽  
Digital Assets ◽  
Tax Accounting

The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax. The article explores the prospects for introducing the experience of foreign countries in the Russian Federation. The possible changes that may occur in tax regulation are analyzed. The experience of leading countries in the field of legal regulation of the use of digital financial assets and the taxation of cryptocurrency transactions is analyzed. Such an analysis will allow Russia to keep pace with countries with a leading economy and at the same time increase state budget revenue through taxation of cryptocurrency transactions. The study provides an analysis of the conceptual scenarios of digital income taxation and objects of taxation in the process of cryptocurrency creation. The study critically assesses possible options for applying international standards for tax accounting of digital assets. Groups of problematic issues that arise in the tax accounting of digital assets are developed. The prospect of further research is the development of tax accounting methods for each of the established entities for the creation and circulation of digital financial assets in accordance with accounting objects.

Analysis of the existing system of personal development of the head nurse

2020 ◽  
pp. 16-25
Author(s):  
Larisa Karaseva
Keyword(s):  
Medical Care ◽  
Russian Federation ◽  
Personal Development ◽  
Lean Production ◽  
Quality And Safety ◽  
Medical Organization ◽  
Head Nurse ◽  
The Russian Federation ◽  
Role Of Nursing

The article presents the stages of implementation of the principles of lean production in the healthcare of the Russian Federation, outlines the goals and prospects of projects to optimize the quality and safety of medical care, emphasizes the role of nursing specialists in improving the ideology of a patient-oriented medical organization.

scholarly journals PROBABILITY MODEL OF POVERTY CALCULATION SUBJECT TO DIFFERENT FORMS OF INCOME TAXATION

2020 ◽  
Vol 2020 (4) ◽  
pp. 101-111
Author(s):  
Andrej Vyacheslavovich Mikheev
Keyword(s):  
Income Tax ◽  
Probability Model ◽  
Single Stage ◽  
Income Taxation ◽  
Tax Rates ◽  
Total Income ◽  
Tax Rate ◽  
Low Incomes ◽  
The Russian Federation ◽  
Tax Systems

The article highlights a probabilistic model constructed for calculating the number of poor and the total income tax levied on all taxpayers under different income tax systems. There is considered the proportional income tax system adopted in the Russian Federation, as well as single-stage systems with both fixed and variable tax rates, in which individuals with low incomes are exempted from income tax. For these tax systems there have been found the dependences of the expected value of the number of the poor and the total income tax on the tax rate, tax-free minimum, and also on the laws of probabilities distribution of total income and the living wage of an individual. A numerical simulation of the found dependences was carried out. The conditions under which the abolition of income tax for individuals with low incomes reduces the number of poor were determined. Mathematical criteria are formulated with the help of which it is possible to assess the feasibility of moving from a proportional system to single-stage income tax systems.

scholarly journals Some aspects of legal regulation of medical secrecy in the Russian Federation

2018 ◽  
Vol 99 (3) ◽  
pp. 527-530
Author(s):  
G M Khamitova ◽  
D V Khamitova
Keyword(s):  
Russian Federation ◽  
Information Transfer ◽  
Legal Regulation ◽  
State Of Health ◽  
Federal Law ◽  
Medical Organization ◽  
Voluntary Consent ◽  
The Russian Federation ◽  
New Form ◽  
Close Relatives

Aim. To propose the development of a new form of informed voluntary consent, taking into account the legal regulation of medical secrecy. Methods. When performing the study, analytical method was used. The analysis of the mechanism of obtaining information about the patient was performed, including the study of a number of laws governing the transfer of information to the third parties without the patient's consent. Results. It was found that the patient's relatives can not be provided with information about the course of the disease and its treatment, unless the patient has previously signed a voluntary consent to transfer the information. The basis for such refusal is Article 13 of Federal Law No. 323-FZ issued on November 21, 2011 (as amended on July 29, 2017) «On the Fundamentals of Health protection of Citizens in the Russian Federation», which establishes the conditions under which information about patient's health can be transferred. This article examines the problem of violation in the field of disclosure of medical secrets, as well as the rights of patient's close relatives to obtain information about his or her state of health. The need to refine the mechanisms of obtaining information, which is a medical secret, is revealed and justified. Conclusion. Based on the review of laws regulating the procedure of information transfer, the authors propose the development of a new form of consent for disclosure of the patient's information about his state of health, which must necessarily be provided to the patient when contacting a medical organization, which in the future will significantly simplify the legal doctor-patient relationships.

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