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.
Highlights
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, 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
Summary
251 НК РФ (налог на прибыль организаций) устанавливается более детализированное определение гранта, согласно которому: 1) грант выражается в виде денежных средств или иного имущества; 2) гранты предоставляются на безвозмездной и безвозвратной основе; 3) грантодателями могут быть российские физические лица, некоммерческие организации, иностранные и международные организации и объединения по перечню таких организаций, утверждаемому Правительством Российской Федерации; 4) грант выделяется на осуществление конкретных программ в области образования, искусства, культуры, науки, физической культуры и спорта (за исключением профессионального спорта), охраны здоровья, охраны окружающей среды, защиты прав и свобод человека и гражданина, предусмотренных законодательством Российской Федерации, социального обслуживания малоимущих и социально незащищенных категорий граждан, институтами инновационного развития и другими организациями. Для целей проводимого исследования базовыми являются характеристики гранта, закрепленные в НК РФ, так как именно они позволяют понять то, в каких случаях какое правило налогообложения необходимо применять
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
