Taxation of Grants in the Russian Federation
https://doi.org/10.22394/2410-132X-2021-7-4-265-274
Abstract
The purpose of the article is to find out the peculiarities of grant taxation in Russia, depending on the subject composition of persons, implementing or attracted to the implementation of the grant. The article uses the following methods of scientific knowledge: analysis and synthesis, through which the provisions on grant taxation were first divided into constituent features and subsequently combined to formulate a position on the stated issue, also used the method of mental experiment, which allows to consider different options of taxation of persons involved in the implementation of grants. The result of this article was an indication of the absence or existence of an obligation to pay taxes on the grant for different entities: organizations and individuals as grant recipients and as entities involved in the implementation of the grant project. The decision to pay tax depends not only on which entity is the recipient of the grant, but also on which entity provides the grant. The existing approach to the solution of the considered question is characterized by complexity, biased differentiation criterion and requires correction.
Supporting agencies: The research was supported by the grant of the President of the Russian Federation for young doctors of science “Phenomenon of scientific law: Russian and international dimension” № MD-233.2021.2.
About the Authors
A. E., Kanakova
Altai State University
Russian Federation
Russian Federation
Anna E. Kanakova – Associate Professor of Constitutional and International Law Department of Legal Institute
656049, Barnaul, Lenina av. 61
D. Szpoper
Pomeranian Academy
Poland
Poland
Dariusz Szpoper – Professor, Director of the Faculty of Law and Administration
Slupsk, 76–200, 22A Arciszewskiego St.
References
1. Constitution of the Russian Federation (1993) / Rossiyskaya Gazeta. 1993. № 237.
2. Federal Law of the Russian Federation dated 23.08.1996 No 127-FZ (1996) On Science and State Scientific and Technical Policy / Collection of Laws of Russian Federation. 1996. No. 35. Art. 4137.
3. Tax Code of Russian Federation (part two) from 05.08.2000 № 117-FZ (2000) / Collection of Laws of the Russian Federation. 2000. № 32. Art. 3340.
4. Decree of the Russian Government No 485 (2008) On the List of International and Foreign Organizations, whose Grants (gratuitous aid) received by taxpayers are not subject to taxation and are not taken into account for taxation purposes in the income of Russian organizations – grantees / Collection of Laws of the Russian Federation. 2008. No. 27. Art. 3287.
5. Letter of the Ministry of Finance of the Russian Federation dated 13.01.2020 No 03–03–06/1/554 (2020) On the Recognition of Received Funds as Grants for the Income Tax Purposes / Document was not published. Access from the legal reference system “Consultant Plus”.
6. The Letter of the Ministry of Finance of the Russian Federation dated 07.04.2020 No 03-03-05/27377 (2020) On accounting of grants and funds, received for implementation of scientific, scientific-technical programs and projects, innovation projects for the purposes of profit tax / Document has not been published. Access from the legal reference system “Consultant Plus”.
7. Letter of the Ministry of Finance of the Russian Federation dated 09.02.2021 No. 03-03-06/3/8300 (2021) About the accounting of target financing means for the purpose of profit taxation in the form of grants to autonomous organizations and grants / Document has not been published. Access from the Consultant Plus legal reference system.
8. Letter of the Ministry of Finance of the Russian Federation dated 22.06.2021 No. 03-03-06/1/49096 (2021) About the Accounting of Goal Funding Means in the Form of Grants for the Purpose of Income Taxation / Document has not been published. Access from the Consultant Plus legal reference system.
9. Letter of the Ministry of Finance of the Russian Federation dated 14.04.2020 No. 03-03-07/29697 (2020) On profit tax when receiving grants as well as funds of purposeful financing of scientific, scientific and technical programs and projects, innovation projects / Document has not been published. Access from the legal reference system “Consultant Plus”.
10. Letter of the Ministry of Finance of the Russian Federation dated 31.12.2020. No. 03-03-05/116899 (2020) On accounting of grants and target receipts, including donations, by NGOs for the purpose of profit tax / Document has not been published. Access from Consultant Plus legal reference system.
11. Ruling of the Russian Government No. 602 dated 15.07.2009 (2009) On Approval of the List of Russian organizations, whose grants (gratuitous aid) received by taxpayers and provided to support science, education, culture and art in Russian Federation, are not taxable / Collection of Laws of Russian Federation. 2009. No 30. Art. 3815.
12. Letter of the Ministry of Finance of the Russian Federation dated 29.10.2019 No. 03-04-05/82999 (2019) On personal income tax on income in the form of grants; on the application in 2019 of reduced rates of insurance contributions of NPO applying USN and carrying out activities in the field of research and development / Document was not published. Access from the legal reference system “Consultant Plus”.
Review
For citations:
Kanakova A.E., Szpoper D. Taxation of Grants in the Russian Federation. Economics of Science. 2021;7(4):265–274. (In Russ.) https://doi.org/10.22394/2410-132X-2021-7-4-265-274
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