Successful Operation educational institutions largely depends not only on the professionalism of employees. Good funding significantly improves the material and technical base of any educational institution. Can an educational institution conduct business? And what types of entrepreneurial activities of an educational institution are provided for by law? Article 47 “Entrepreneurial activity of an educational institution” spells out all the nuances this issue, which helps to get a clear understanding of the rules for conducting this activity.

Educational institutions often experience an acute lack of government funding. This leads to a deterioration in the quality of education, a shortage of necessary equipment and teaching aids, difficulties in the process of working with students. To resolve this issue, an educational institution can begin to conduct business activities. You can perform all manipulations without errors and violations of the law by familiarizing yourself with the relevant regulations.

The concept of entrepreneurship in educational institutions

When certain property is assigned to an educational institution for normal functioning. Due to a lack of finances from the state, there is a risk of a noticeable deterioration in the work of the educational institution. Entrepreneurship can quickly improve the financial position of any institution.

Many heads of schools and other institutions do not know whether an educational institution can conduct business. Article 47 of entrepreneurial activity of an educational institution spells out all the nuances of this activity.

These manipulations are performed with a purpose that can be used to finance the institution.

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The requirements for conducting business activities are as follows.

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Requirement

1. The activities carried out by an educational institution must fully facilitate main goal this area. For example, in educational institutions, income received from entrepreneurship can be distributed to finance the institution's fixed and working capital. Also, these finances can be used to pay wages to employees of the institution, to pay expenses for business trips, training courses.

2. The business activity conducted by the educational institution must be fully consistent with the purposes for which it is conducted. Activities must be similar to the main ones and additional goals these manipulations. Since the Education Law speaks about the right to engage in educational activities in the form of implementing educational programs, only education on a paid basis corresponds to this activity. However, it cannot be correlated with, for example, intermediation or trading in fixed assets.

Types of entrepreneurial activities in educational institutions

There are different types of entrepreneurial activities of an educational institution. They differ in specifics, methods of making transactions, and goals. This activity may include the following actions aimed at generating income to replenish financial condition educational institution fund:

• sale, as well as rental of all premises and property of the educational institution;
• accepting equity participation in the functioning of other institutions, including educational ones;
• purchase and sale of various goods and equipment for work in the establishment;
• purchase of shares, bonds, various securities with the aim of further generating income through their use;
• providing intermediary services to other educational institutions and enterprises;
• carrying out various operations that do not relate to the own production process of goods and services provided for by the charter.

Article 47 on conducting business activities

Article 47 of the entrepreneurial activity of an educational institution contains the main criteria by which the legality of these manipulations is assessed.

An educational institution has the right to engage in entrepreneurial activities if it complies with the prescribed charter.

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When engaging in one of the types of entrepreneurial activities of an educational institution, it is worth considering some rules.

1. The entrepreneurial activity of an educational institution is such only to the extent that the funds received from it are not contributed to this institution for the needs of ensuring and improving the quality of functioning of the institution and paying wages to employees.
2. While engaged in entrepreneurship, the educational institution becomes equal to the enterprise and must obey legislative acts, created specifically for entrepreneurs.
3. If this activity begins to deteriorate the quality of the educational sphere in the institution, the director or local authorities have the right to stop this activity until the court makes an appropriate decision.

Regarding the issue of taxation of entrepreneurship in educational institutions, the article provides the following solution. If an educational institution is not state-owned and provides paid educational services as a business activity, these services will not be considered as business. This occurs only if the income that the institution receives is used to cover the costs necessary for a full-fledged educational process. This item also includes the payment of salaries to employees of an educational institution.

If the director of an institution or governing bodies determine that business activities have a negative impact on the educational process, they have the right to suspend them. However, the suspension of these actions is not provided for by the current legislation of the country, since it spells out other guarantees of compliance with activity restrictions that affect the work of non-profit institutions. If a transaction concluded by a non-profit institution goes beyond the boundaries of its rights, it will be considered void. If the business is carried out on an ongoing basis and contradicts the current legislation and the goals of the non-profit institution, it will be forcibly stopped at a court hearing.

Compliance with all the rules and regulations contained in legislative documents guarantees the conduct of lawful business activities, taking into account all the requirements for this area. At the same time, the occupation various types entrepreneurship guarantees the opportunity to quickly and effectively fill the main or additional fund of any educational institution. This allows us to ensure quality education in a comfortable environment for students and teachers.

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ENTREPRENEURSHIP ACTIVITY AT THE UNIVERSITY

V. SEMEUSOV

V. Semeusov, head of the department of the Irkutsk State Economic Academy, Doctor of Law, Professor.

A. Einstein noticed that everything in this world is changing quickly, except for the consciousness and psychology of people. Relatively recently, the question “Can a university engage in trade or entrepreneurship?” the answer was categorical and sharply negative. They remembered that Jesus Christ expelled the merchants from the temple. And the university, figuratively speaking, is a temple of science and knowledge. And this opinion was based on the law. But different times have come, different rules have appeared, and legal consciousness is conservative by inertia. It is known, of course, that a new Civil Code of the Russian Federation has been adopted, and according to this Code, higher educational institutions, being an institution, i.e. a special subject of law are recognized as non-profit organizations. The latter, unlike commercial organizations, can carry out entrepreneurial activities only insofar as it serves to achieve the goals for which they were created and corresponds to these goals (clause 3 of Article 50 of the Civil Code).

The legal stereotype - universities do not have the right to engage in business - was shaken, but not destroyed, since restrictions were established for conducting business activities. The criteria, however, are very abstract and therefore difficult to distinguish in practice. This, in particular, can explain the fact that recently there have been frequent cases of bringing heads of universities to criminal liability in connection with transactions they have concluded. But for correct qualification, knowledge in the field of economic law is necessary, because establishing the objective side of each specific economic crime, corruption, requires a thorough analysis and interpretation of economic legislation.

When solving business (economic) crimes, investigators are increasingly appointing scientific economic-legal and civil examinations. It is necessary, for example, in the criminal legal assessment of transactions made by the head of a university while engaged in business activities and which come to the attention of law enforcement agencies.

How applicable are general civil law norms here? Misunderstandings, and sometimes mistakes, begin with the fact that they try to resolve incidents from the practice of economic and entrepreneurial activities of universities, referring to general laws, on the Civil Code of the Russian Federation. Meanwhile, legislation in the field of higher education is called university legislation. It consists of federal laws on higher education, legal acts of the Ministry of Education, as well as laws and other regulations of the constituent entities of the Russian Federation. It follows that the legal status of an educational institution is determined by special legislation that combines elements of public and private law.

In accordance with university legislation, an educational institution has the right to conduct business activities provided for by its charter. So, in accordance with Art. 47 of the Law "On Education" the entrepreneurial activities of an educational institution include: sale and rental of fixed assets and property of an educational institution; trade in purchased goods, equipment; provision of intermediary services; equity participation in the activities of other institutions (including educational ones) and organizations; purchasing shares, bonds, other securities and receiving income (dividends, interest) on them; conducting income-generating other work and services provided for in the charter.

Does a university have the right to provide in its charter for engaging in such types of entrepreneurial activities that are not named in the law? In other words, does an institution, which a university undoubtedly is, have the right to engage in any other types of entrepreneurial activity that are not prohibited by law? Obviously not. And that's why. An educational institution has special (statutory) legal capacity. This means that it has the right to engage only in those activities that are specified in its charter. In turn, this document can only record such types of business activities that are expressly permitted by law. So, if we are talking about the foreign economic activity of an educational institution, the legal provision is mentioned: educational institutions have the right to establish direct connections with foreign enterprises, institutions and organizations (Article 57 of the Law “On Education”). It is interpreted in the sense that in this case we mean the establishment of “connections” in the field of science, education and other areas of intellectual activity where copyright, patent and intellectual property rights apply.

But to this we must add that, according to Art. 58 of the Law “On Education”, educational institutions have the right to carry out foreign economic activities and have foreign currency accounts in banking and other credit institutions in the manner established by the legislation of the Russian Federation. Currency funds received by an educational institution from foreign economic activities belong to it by right of ownership or go to its operational management and are not subject to seizure.
Lawyers believed that owner-financed institutions could be participants in business companies and investors in partnerships only with the permission of the owner. However, at present, such permission is not required for an educational institution, which has the right to participate in the authorized funds of partnerships (joint stock companies) and other organizations only with its own property (Clause 4 of Article 43 of the Law “On Education”).

An institution (university) as a legal entity whose interests are represented by its head has the right to be a co-founder and shareholder of banks. However, there are known cases of participation among the founders, on the board of directors, in the authorized capital of a commercial bank, by the heads of the university personally, using monetary or other funds of the institution and thereby receiving personal income that is not transferred to the institution. Such “ingenuity” borders on crime.

A state higher education institution, with the consent of the Ministry of Education, leases property and receives income. Is it obliged to transfer part of its income to the ministry? Answering this question, it should be said that the legal position in paragraph 5 of Art. 43 of the Law “On Education” is stated as follows: an educational institution has the right, with the consent of the owner, to use the financial resources and other objects of property assigned to it in its activities related to generating income, and in this case the owner receives the right to a part of the income.

Meanwhile, the activities of the institution, like any other commercial organization, must obey the following principle: the one who founded this organization, endowed it with property and approved the charter, has no right to directly or indirectly participate in its income. In other words, the founder of a non-profit organization does not act as an entrepreneur in relation to it. The Civil Code recognizes the university as a non-profit organization. It would seem logical to assume that this principle of functioning of a non-profit organization applies to a university, since it is such an organization. But according to Art. 48 of the Civil Code, legal entities in respect of which their founders do not have property rights include: public and religious organizations (associations); charitable and other foundations; associations of legal entities (associations and unions). As for educational institutions, their founders have ownership and other proprietary rights. This means that the owner has the right to claim part of the income.

Another controversial issue. Does a university violate the Law when it creates legal entities within its structure under various company names? The answer can be given in the negative. According to the Law “On Education”, in its entrepreneurial activities, a university is equated to an enterprise and is subject to the legislation of the Russian Federation in the field of entrepreneurial activity. This means that the rules of the Civil Code of the Russian Federation, which regulate the activities of legal entities that are commercial organizations, apply to such activities of educational institutions. The latter have the right to create other legal entities.

Thus, the institution itself has the right to create other legal entities, but only on the basis of separate, personalized property received from income from business activities and, as a result, having a special legal regime. The founder or local government authorities have the right to suspend the entrepreneurial activities of the university if they are to the detriment of the educational activities provided for by the charter, until a court decision on this issue.

For a number of years, disputes between taxpayers and tax authorities related to the concept of entrepreneurial activity in the field of education have not ceased. Abundance of contradictory letters and explanations government agencies, adoption of absolutely opposite decisions by arbitration courts in different regions countries do not in any way contribute to bringing clarity and certainty to the resolution of the question: “Which activities of which educational organizations and under what conditions are entrepreneurial?” The answer to this question has serious legal consequences. Let's list some of them:

1. The presence (or absence) of an educational organization of taxpayer obligations for certain taxes.

In accordance with paragraph 1 of Art. 17 of Part 1 of the Tax Code of the Russian Federation, a tax is considered established only when taxpayers (subjects of taxation) are identified. Art. 19 of the above Code provides that taxpayers are organizations that are required by law to pay taxes. According to paragraph 1 of Art. 1 of the Law Russian Federation"On the income tax of enterprises and organizations" payers of this tax are enterprises and organizations (including budgetary ones) that are legal entities under the legislation of the Russian Federation and carry out entrepreneurial activities. A similar rule is contained in paragraph 1 of Art. 2 of the Law of the Russian Federation "On Value Added Tax", according to which VAT payers are certain business entities engaged in production and other commercial activities.

Thus, in the absence of entrepreneurial (commercial) activity, educational organizations are not payers of VAT and income tax for enterprises and organizations. Consequently, such organizations do not have any taxpayer obligations for these taxes, including the obligation to submit tax returns (calculations) to the tax authority. It is necessary to note that we're talking about not about tax benefits, but about the absence of a subject of taxation; under such circumstances, the educational organization does not need any benefits for VAT and income tax at all. The absence of entrepreneurial activity entails the absence of any tax obligations for the specified types of taxes.

2. Extension to educational organizations of legislation on the mandatory use of cash registers to carry out cash settlements with the population.

The Law of the Russian Federation “On the use of cash registers when making cash settlements with the population” is valid in the field of entrepreneurial activity. Responsibility in accordance with Art. 7 of the above Law occurs when carrying out trade operations or providing paid services population in the consumer market. When carrying out business activities educational organization is subject to legislation on the mandatory use of cash registers.

3. Extension of legislation on the protection of consumer rights to educational organizations (including in the provision of educational services).

The latter is beyond doubt in the light of the joint letter of the State Antimonopoly Committee of the Russian Federation dated September 14, 1998 No. NF/6401 and the Ministry of General and vocational education RF dated September 11, 1998 No. 01-52-213/31-16 “on conducting inspections of educational institutions on the issue of compliance with the legislation of the Russian Federation on the protection of consumer rights in the provision of paid educational services.”

Offered here general approaches to the definition of entrepreneurial activity in the field of education. Without claiming to make final conclusions, this material provides an opportunity for educational organizations to independently formulate a position on this extremely important issue, focusing primarily on the norms of current legislation.

Let us consider the types of activities most often carried out by educational organizations while at the same time classifying them as entrepreneurial or non-entrepreneurial spheres. This classification will be the basis for determining the tax consequences of educational organizations conducting certain areas of activity. That's why basic elements in the proposed classification, three main components of the financial result (gross profit) of any legal entity in accordance with Art. 2 of the Law of the Russian Federation "On income tax of enterprises and organizations", which are:

1. sales of products, works, services (main sales);
2. sale of fixed assets and other property (other sales);
3. non-operating income.

It should be noted that the definition of the sale of goods, works, and services first appeared in current legislation with the adoption of part one of the Tax Code of the Russian Federation. According to paragraph 1 of Art. 39 of Part One of the Tax Code of the Russian Federation, the sale of goods, work or services is recognized as the transfer on a reimbursable basis (including the exchange of goods, work or services) of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person, and in cases provided for by this Code - also free of charge.

For tax purposes, a good is any property sold or intended for sale (Clause 3, Article 38, Part 1 of the Tax Code of the Russian Federation).

For tax purposes, work is recognized as activity whose results have a material expression and can be implemented to meet the needs of organizations and (or) individuals (Clause 4, Article 38, Part 1 of the Tax Code of the Russian Federation).

A service for tax purposes is an activity, the results of which do not have material expression, are sold and consumed in the process of carrying out this activity (clause 5 of article 38 of part one tax code RF).

1. Sales of products, works, services

1.1. Implementation of paid educational services by state and municipal educational institutions

In state and municipal educational institutions, educational services are divided into basic ones (within the framework of basic educational programs and state educational standards, financed from the corresponding budget) and additional (outside the framework of the relevant educational programs and state educational standards, carried out with the involvement of extra-budgetary funds).

Basic educational services provided at the expense of budget funding are not entrepreneurial activities. Additional educational services provided at the expense of extra-budgetary revenues from persons not directly related to consumers of educational services (from sponsors, donors, philanthropists, etc.) are also not entrepreneurial activities, since there is no counter-sale to the person paying for these services (services services provided on a reimbursable basis cannot be considered paid). Funds received from sponsors, donors, and benefactors for the provision of additional educational services to third-party consumers are considered as targeted income.

Approximate list of paid additional services state and municipal institutions and the necessary conditions for the introduction of such activities are given in the letter of the Ministry of Education of the Russian Federation dated July 21, 1995 No. 52-M “On the organization of paid additional educational services.” Paid additional educational services include:

• in-depth study of subjects (study of special disciplines beyond the hours of the program for a given discipline provided for by the curriculum);
• tutoring with students from another educational institution (if desired, consumers of educational services can also tutor with students of this educational institution);
• various courses: in preparation for entering an educational institution, in studying foreign languages, advanced training, retraining of personnel with the development of new specialties (including driving, typing, shorthand);
• various clubs: for learning to play the musical instruments, photography, film, video, amateur radio, cutting and sewing, knitting, home economics, dancing, etc.;
• the creation of various studios, groups, schools, faculties for training and introducing students to the knowledge of world culture, painting, graphics, sculpture, folk crafts, etc.;
• creation of various study groups and methods of special education for children with developmental disabilities;
• creation of groups to adapt children to the conditions of school life (preparing for school);
• creation of various sections, health promotion groups (gymnastics, aerobics, rhythmics, skating, skiing, various games, general physical training, etc.).

The given list is not exhaustive; it can be expanded both by specifying each item named in the list, and by adding to it other types of paid additional educational services that are in demand and that are not financed from the budget. In practice, such types of services as " special conditions training" (organization of paid classes, division into smaller groups with comfortable conditions for learning and maintaining students/pupils, individual home education for children with poor health conditions, services of a speech therapist and psychologist in excess of those financed from the budget, holding exams in the external education system, etc. .).

Paid additional educational services provided by state and municipal educational institutions at the expense of funds received directly from consumers of these services (students, their parents or representatives) do not relate to entrepreneurial activity in accordance with clause 2 of Art. 45 of the Law of the Russian Federation “On Education”, since there is no sign of complete independence in carrying out activities provided for in Art. 2 of the Civil Code of the Russian Federation (the conditions for conducting this activity and the direction of spending funds are strictly regulated by the norms of the Law of the Russian Federation “On Education” and the acts of the Ministry of Education of the Russian Federation and other education authorities adopted in its development). Under these circumstances, funds received from consumers of paid additional educational services may be considered as targeted revenues, and not as income from business activities.

1.2. Implementation of paid educational services by non-state educational institutions

In legislative and regulatory acts, educational services of non-state educational institutions are not divided into basic and additional, since all educational activities of such institutions, as a rule, are carried out on a paid basis. However, the most organizationally advanced non-state educational institutions prefer constituent documents, other internal local acts, contracts with consumers, divide the services provided into two groups:

1. basic educational services provided as part of the implementation of basic educational programs and (or) ensuring the maintenance and upbringing of students/pupils during their stay in an educational institution in accordance with state standards(according to the institution’s profile);
2. additional educational services provided to individual consumers at their request in the required volumes in addition to the basic services for separate fee or as part of a complex of educational services provided. This division is very reasonable from a financial point of view, since it allows for a standard tuition fee of a fixed amount and an additional fee that varies in size for specific consumers.

The educational activities of a non-state educational institution, carried out through financing of the founders and other income from persons not directly related to consumers of educational services (sponsors, donors, philanthropists, etc.), are not entrepreneurial for the same reasons as in state educational institutions. institutions. The above-mentioned revenues with the targeted direction of spending funds (including financing from the budget of non-state educational institutions with state accreditation) should be taken into account on the account loan. 96 "Targeted financing and revenues."

As for the paid educational activities such an institution (sales of paid educational services to consumers associated with the institution through contractual relations and paying for these services), then in accordance with clause 2 of Art. 46 of the Law of the Russian Federation “On Education”, such paid activities are not considered as entrepreneurial if the income received from it goes entirely to reimburse the costs of providing the educational process, its development and improvement in a given educational institution. In addition, in accordance with paragraph 3 of Art. 47 of the Law of the Russian Federation “On Education”, activities related to the sale of products, works, and services (including educational ones) provided for by the charter of an educational institution are classified as entrepreneurial only in terms of non-reinvested income.

Thus, if income from paid educational activities reflected on the credit account. 46, amounted to reporting period(month, quarter, half-year, 9 months, year) 100 units, and expenses for the provision and development of the educational process, recorded in the debit of accounts 20, 88, in total - 90 units, then 90% of such activities will not be classified as entrepreneurial, but by 10% it will be. The consequence of this development of events will be the inclusion of a non-state educational institution among the payers of the relevant taxes.

1.3. Sales of paid educational services by other organizations

For all other organizations (except for educational institutions), paid educational services under any circumstances will be considered as entrepreneurial activity.

Non-profit educational organizations, unlike commercial organizations have the opportunity to receive targeted funds from sponsors, donors, philanthropists, founders or members of these organizations, including for conducting educational activities and providing services to third-party consumers, which are not considered as income from business activities. Required condition- lack of reciprocal provision of educational services to persons who transferred these funds. In practice, the implementation of paid educational services by non-profit organizations is sometimes disguised as membership fee from persons who are actually consumers of these services, however, during a tax audit, such circumstances are always revealed.

1.4. Implementation of related services

According to paragraph 1 of Art. 12 of the Russian Federation “On Education”, the educational process is understood not only as the implementation of one or more educational programs, but also as ensuring the maintenance and upbringing of students/pupils. In addition to providing educational services as part of the implementation of basic and additional educational programs, educational organizations often need to provide related services to consumers. Such services include, in particular:

• information and consulting services;
• security services;
• paid wardrobe;
• provision of food;
• provision of accommodation;
• organization of additional medical care;
• excursion and cultural services;
• physical education and development services;
• organization of leisure activities, including theatrical and entertainment, sports, cultural, educational, entertainment and festive events, etc.

Among the related services, it is important to highlight services in the field of education related to the educational, production and (or) educational process, equated for tax purposes to educational services. Services in the field of education, equated to educational services, should be understood as services provided to a limited circle of consumers - only students and other participants in the educational process in a given educational institution. The classification of such related services in the field of education as entrepreneurial or non-entrepreneurial activities by state and municipal educational institutions and non-state educational institutions is carried out in the manner prescribed for additional educational services.

The same related services provided to third-party consumers cannot be recognized as services in the field of education, since the provision of services is not limited to the circle of persons participating in the educational process in a given educational institution. However, educational institutions that have a record of such services in the charter and reinvest income in the educational process of this institution may not consider this activity as entrepreneurial (Clause 3 of Article 47 of the Law of the Russian Federation “On Education”).

It should be noted that individual species Activities from the related services listed above for all organizations, without exception, are subject to special tax benefits provided for by current legislation in addition to benefits for the education sector (regardless of who they are provided to - students or outsiders). Such related services, in particular, include: provision of food in terms of sales of products from the canteen of an institution financed from the budget; provision of accommodation in terms of the provision of hostel services; holding theatrical, entertainment, sports, cultural, educational, entertainment events, etc.

1.5. Implementation of related work

The related work most often performed by educational organizations should first of all include research and development work (R&D), including those performed by educational institutions on the basis of business contracts. Educational institutions have the opportunity not to consider this activity as entrepreneurial in terms of the income received, reinvested in the educational process of this institution, if the implementation of such work is provided for by the institution’s charter (clause 3 of Article 47 of the Law of the Russian Federation “On Education”). All other organizations classify this activity as entrepreneurial.

1.6. Sales of products, works, services within the framework of educational and production activities

The educational and productive activities of an educational organization mean the production and sale of products (works, services) with the participation of students. Training and production activities can be planned and additional, carried out through:

• educational and productive workshops;
• educational enterprises, including educational shops, printing houses, cafes, studios, hairdressers, etc.

The status of the educational enterprise, its functions and the purpose of its creation (students completing industrial practice, developing production skills or making a profit) must be reflected in the constituent documents of the legal entity. Educational institutions that have educational enterprises of a non-entrepreneurial nature in accordance with the charter and reinvest income from educational and production activities into the educational process of this institution, in this part do not classify such activities as entrepreneurial, guided by clause 3 of Art. 47 of the Law of the Russian Federation "On Education". Legal entities of other organizational and legal forms, including non-profit organizations, consider the income of educational enterprises as income from business activities.

1.7. Publishing and printing activities of educational organizations

Publishing and printing activities of educational organizations mean the production and (or) sale of book products related to the educational process, students and third-party consumers.

The identification of this type of activity is due to the presence in the current legislation of special tax incentives for persons selling book products related to education, science and culture.

Educational institutions that carry out statutory publishing and printing activities and reinvest income from such activities in the educational process do not consider this activity as entrepreneurial in this part (clause 3 of Article 47 of the Law of the Russian Federation “On Education”).

1.8. Trade in purchased goods (except for trade in educational stores)

This activity, which is initially entrepreneurial for everyone (clause 2 of article 47 of the Law of the Russian Federation “On Education”), will not be considered as such only by educational institutions that have indicated the possibility of conducting it in the charter and reinvesting income in the educational process in accordance with clause 3 Art. 47 of the above law.

1.9. Implementation of intermediary services

Most characteristic appearance intermediary services provided by educational organizations are services for organizing and preparing seminars conducted by other persons (including abroad).

Provision of intermediary services in accordance with clause 2 of Art. 47 of the Law of the Russian Federation “On Education”, like trade in purchased goods, is initially considered as a business activity. Educational institutions have the opportunity not to classify this activity as entrepreneurial in terms of income reinvested in the educational process (clause 3 of article 47 of the Law of the Russian Federation “On Education”).

2. Sale of fixed assets and other property

The sale (sale) of fixed assets and other property or other sales is the second main component in calculating the financial result (gross profit) of a legal entity, in addition to the main sale. Other property means intangible assets, low-value and wearable items, other inventories, listed on the balance sheet of an organization, not initially intended for sale, but sold as a result of being no longer needed in the main activity.

According to paragraph 2 of Art. 47 of the Law of the Russian Federation "On Education" this activity is classified as entrepreneurial. Apply clause 3 of Art. 47 of the above law on the non-classification of such activities as entrepreneurial in the case of reinvestment of income by an educational institution in the educational process is not possible, since this norm applies to the main sale (sale of products, works, services provided for in the charter).

3. Non-operating income

The third main component when calculating the financial result (gross profit) of a legal entity is non-operating income. The list of non-operating income is provided for in clause 6 of Art. 2 of the Law of the Russian Federation "On the non-profit tax of enterprises and organizations", clause 14 of the Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for forming financial results taken into account when taxing profits, approved by Decree of the Government of the Russian Federation dated 05.08.1992 No. 552 as amended by subsequent amendments and additions, clause 14 of the Instruction of the State Tax Service of the Russian Federation dated 20.08.1998 No. 48 “On the procedure for calculating and paying income tax in the budget budgetary organizations (institutions) and reporting to tax authorities" and a number of others regulatory documents. Let us list the main types of non-operating income received by educational organizations.

3.1. Lease (sublease) of fixed assets and other property

According to paragraph 2 of Art. 47 of the Law of the Russian Federation “On Education”, leasing of fixed assets and property refers to entrepreneurial activity without any exceptions or exemptions. Clause 3 of Art. 47 of the above Law is not applicable, since this paragraph refers to activities related to the sale of products, works, and services provided for in the charter and not about non-operating income.

3.2. Investment and financial activities of educational organizations

Income from investment and financial activities educational organizations also relate to non-operating income. This type of activity is:

• equity participation in the activities of other institutions and organizations (including educational ones);
• purchasing shares, bonds, other securities and receiving income (dividends, interest) on them;
• the attachment Money to deposit accounts, etc.

Clause 2 of Art. 47 of the Law of the Russian Federation “On Education” classifies these types of activities as entrepreneurial. Legislation does not provide for the possibility of excluding such income from business activities. Thus, the following are not entrepreneurial activities:

• educational services provided by non-profit educational organizations, including educational institutions of all forms of ownership, at the expense of revenues from the budget and from persons in no way related to the consumers of these services (from founders, sponsors, philanthropists, donors, members non-profit organization etc.);
• additional paid educational services provided by state and municipal educational institutions.

They are entrepreneurial activities at the time of implementation, but subsequently do not relate to such in terms of income reinvested in the educational process of this institution, as provided for in the charter:

• paid educational services provided by non-state educational institutions;
• related services provided by state, municipal and non-state educational institutions;
• related work performed by state, municipal and non-state educational institutions;
• products, works, services sold by state, municipal and non-state educational institutions within the framework of educational and productive activities;
• sales of publishing and printing products by state, municipal and non-state educational institutions;
• trade in purchased goods carried out by state, municipal and non-state educational institutions;
• intermediary services provided by state, municipal and non-state educational institutions;
• other products, works, services provided for by the charter of the educational institution.

Are entrepreneurial activities:

• types of activities named in the previous paragraph of this section and carried out by all other educational organizations, except educational institutions;
• sale of fixed assets and other property by all educational organizations, including educational institutions;
• leasing of fixed assets and other property by all educational organizations, including educational institutions;
• investment and financial activities of all educational organizations, including educational institutions;
• other types of non-operating income of all educational organizations, including educational institutions.

By referring to this list, any educational organization will be able to decide whether the newly introduced line of activity will relate to the entrepreneurial sphere, what responsibilities will arise as a taxpayer and for what types of taxes, and how the receipt of extra-budgetary funds should be formalized. It turns out that currently the main type of business activity, which is widespread among state higher educational institutions, is leasing occupied premises.

Entrepreneurship in educational institutions

The concept of “entrepreneurship” was first used by the English banker and economist Richard Cantillon (1680 - 1734) in the 18th century. According to Cantillon, entrepreneurship is economic activity, during which product supply and demand are produced under conditions of constant risk Lipsits, I.V. Business education in the system of continuing education. - M.: Prosveshcheniye, 2008. - P.28. By entrepreneur Cantillon understood a person who, purchasing means of production on the market, turns them into capital. The result of the functioning of capital is products that are sold on the market at a market price higher than the entrepreneur’s costs of production. Because the, market price the product produced is unknown in advance, entrepreneurship is always accompanied by commercial risk.

The French economist Jean-Baptiste-Say (1767-1832) saw in entrepreneurship the creative combination and coordination of two factors of production - labor and capital under risk conditions. He differentiated the functions of an entrepreneur (businessman) and a manager (manager); Jean-Baptiste-Say considered the work of an entrepreneur to be routine. See ibid. - P. 30..

The American economist Joseph Schumpeter (1883 1950), an Austrian, argued that entrepreneurship is, first of all, an innovative activity, as a result of which new goods are created. See ibid. - P. 32..

So, entrepreneurial activity is a specific type of economic activity that requires attracting own funds and assuming certain responsibilities and business risks. The success of this activity is based on a certain legal and organizational design.

Dominant in the design of the typological type of entrepreneurship are such features of an economic and legal nature as the method of forming the property of business entities, the content of the property rights they exercise, the status of the entity, and the right of ownership.

Domestic authors Muravyov A.I., Ignatiev A.M., Krutikov V.A. believe that in modern conditions entrepreneurship should be considered any initiative activity aimed at generating income under risk conditions and carried out on one’s own behalf and under one’s own property responsibility. We will adhere to this position in our thesis.

So, entrepreneurial activity is initiative independent activity citizens and their associations aimed at making a profit. This activity is carried out at your own risk and under property liability within the limits determined by the organizational and legal form of the enterprise: state, municipal, individual (family), private enterprise; general partnership, mixed partnership, limited liability partnership (joint stock company closed type), Joint-Stock Company open type, mergers of enterprises.

Business entities in the Russian Federation can be citizens of both Russia and foreign countries, as well as associations of citizens (collective entrepreneurs). Entrepreneur status is acquired through state registration enterprises.

Carrying out business activities without registration is prohibited. Entrepreneurial activity without the involvement of hired labor can be registered as individual work activity, and with the involvement of hired labor - as an enterprise.

Entrepreneurship is the most effective incentive for highly productive work, profit generation and, ultimately, better satisfaction of social needs.

The development of entrepreneurship is determined by the state and level of market relations in a particular country, first of all, the presence necessary conditions for the freedom of the private sector in the economy.

By the nature of the activity, entrepreneurship includes several forms:

Non-profit - not related to the sale of products for the sake of enrichment (charitable activities);

Commercial entrepreneurship is a business that generates income.

Commercial entrepreneurship is usually called “business”. Business is an economic activity that produces profit (an increase in the money initially spent) Mikhailushkin A.I., Shimko P.D. Economy. Textbook for tech. universities -M.: - Higher. school, 2000. - P.12..

TO commercial activities include:

Non-production business (professional sports, concert performances, etc.);

Activities of trade enterprises;

Commercial business in the service sector (for example, travel services, law office, hairdresser);

Manufacturing business ( gainful employment at industrial enterprises, agriculture, construction and other industries).

Entrepreneurship carried out without the involvement of hired labor is registered (recorded by state bodies as a fact to which legality is given) as individual labor activity.

Entrepreneurial activities related to the use of hired labor are registered as an enterprise.

Entrepreneurship can manifest itself in any economic organization. It can even be at a state enterprise, including an educational institution.

In its entrepreneurial activities, an educational institution is equated to an enterprise and is subject to the legislation of the Russian Federation in the field of entrepreneurial activity.

Founder or bodies local government may suspend the business activities of an educational institution if they are detrimental to educational activities, until a court decision on this issue.

The activities of an educational institution for the sale of products, works and services provided for in the charter of this educational institution are classified as entrepreneurial only to the extent that the income received from these activities is not reinvested directly into this educational institution and (or) for the immediate needs of provision, development and improvement educational process (including wages) in this educational institution.

Individual labor pedagogical activity is also possible, accompanied by the receipt of income, which is considered as entrepreneurial and is subject to registration in accordance with the legislation of the Russian Federation. Individual labor teaching activities are not licensed, and upon registration only an application and a document confirming payment of the registration fee are submitted.

Unregistered entrepreneurial teaching activities are not permitted. Therefore, individuals who violate this provision of the law bear liability established by law. Thus, all income received from such activities is subject to collection into the income of the corresponding local budget. A person carrying out individual labor teaching activities is required to keep a book of income and expenses, which indicates the costs of carrying out this activity and the income received, as well as the names and addresses of students.

Individual labor teaching activity can be either the main activity or an additional one. In accordance with the legislation on taxes and fees, a person carrying out individual labor teaching activities is obliged to pay taxes at the place of registration and submit a tax return to the tax authority.

Entrepreneurial activity in educational institutions should also solve the following problems:

Providing the necessary conditions for personal development;

Strengthening health and professional self-affirmation, creative work of children;

Formation of a general culture of students;

Adaptation of schoolchildren to life in society;

Organization of meaningful leisure time.

Now it is possible to summarize the main provisions of entrepreneurial activity:

1. Entrepreneurship is a factor without which it cannot develop successfully modern production. This factor is the driving force behind both charity and different types business.

2. Entrepreneurship can be associated with different types ownership: individual, common shared and common joint.

3. Educational institutions may engage in entrepreneurial activities, provided that this does not contradict the school’s Charter and does not harm the educational process.

4. It is quite obvious that of all the functions of entrepreneurship (resource, organizational and creative), the most difficult and rapidly growing in importance is innovation. There can hardly be any doubt that, due to their personal psychological and other qualities, not all people are capable of being successful entrepreneurs.

Paid additional educational services of state and municipal educational institutions

1. State and municipal educational institutions have the right to provide paid additional educational services to the population, enterprises, institutions and organizations (training in additional educational programs, teaching special courses and cycles of disciplines, tutoring, classes with students in-depth study subjects and other services) not provided for by the relevant educational programs and state educational standards.

2. Income from the specified activities of a state or municipal educational institution is used by this educational institution in accordance with its statutory purposes.

3. Paid educational services cannot be provided instead of educational activities financed from the budget. Otherwise, the funds earned through such activities are withdrawn by the founder to his budget. An educational institution has the right to appeal this action of the founder to the court.

Paid educational activities of a non-state educational institution

1. A non-state educational institution has the right to charge fees to students for educational services, including for training within the limits of state educational standards.

2. Paid educational activities of such an educational institution are not considered as entrepreneurial if the income received from it is fully used to reimburse the costs of providing the educational process (including wages), its development and improvement in this educational institution.

3. The relationship between a non-state educational institution and a student, pupil, his parents (legal representatives) is regulated by an agreement determining the level of education, terms of study, amount of tuition fees, and other conditions.

Entrepreneurial and other income-generating activities of an educational institution

1. An educational institution has the right to conduct business and other income-generating activities provided for by its charter.

2. The entrepreneurial activities of an educational institution include:

trade in purchased goods, equipment;

provision of intermediary services;

equity participation in the activities of other institutions (including educational ones) and organizations;

purchasing shares, bonds, other securities and receiving income (dividends, interest) on them;

conducting income-generating other non-operating operations not directly related to own production products, works, services provided for in the charter and with their implementation.

5. The founder or local government bodies have the right to suspend the business activities of an educational institution if they are to the detriment of educational activities provided for by the charter, until a court decision on this issue.

Individual labor pedagogical activity

1. Individual labor pedagogical activity, accompanied by the receipt of income, is considered as entrepreneurial and is subject to registration in accordance with the legislation of the Russian Federation.

2. Individual labor teaching activities are not licensed.

3. Unregistered individual labor teaching activities are not allowed. Individuals those engaged in such activities in violation of the legislation of the Russian Federation are liable in accordance with the legislation of the Russian Federation. All income received from such activities is subject to collection into the income of the corresponding local budget in the prescribed manner.

Compensation for damage caused by poor quality education

1. The state, represented by the authorized state educational management bodies, in the case of poor-quality training of graduates by an accredited educational institution, has the right to present to this educational institution a claim for compensation of additional costs for retraining these graduates in other educational institutions.

2. The basis for filing a claim is a complaint from the state certification service regarding the quality of training of students.