Imisebenzi Extrabudgetary zamaziko emfundo: Iintlobo. Regulations on imisebenzi extra-mali

Kukho uluvo lokuba urhulumente kunye namaziko emfundo kamasipala ngokuqinileyo uhleli kwizibonelelo mali. Noko ke, akunjalo. izikolo ezininzi kakhulu kunye neeyunivesithi bazenze. Imithetho ye-Russian Federation walungiselela into enjalo njengoko imisebenzi extrabudgetary yeziko lemfundo. Yintoni na? Enjani Okukodwa yi nebhere?

Yintoni imisebenzi extrabudgetary?

Yintoni na imisebenzi extrabudgetary yeziko lemfundo? Isibakala sokuba le mali kwezikolo, ezinikwa izicwangciso nomasipala, kwiimeko ezininzi, ebalwa ukusuka inshorensi ubuncinane ezo ndleko, ezo ukujongana entlanganweni. Ngoko ke, amaziko emfundo baqhuba iindidi ezahlukeneyo zemisebenzi extrabudgetary ukutsala inkxaso-mali eyongezelelweyo.

YeeFom ze imisebenzi extrabudgetary

Cinga, susa iifomu apho izikolo kwingeniso ezongezelelweyo. Nje qaphela ukuba umthetho zingawisi naluphi na izithintelo ngokokhetho lohlobo iziko lemfundo organizatsonno ngokusemthethweni isivumelwano. amaqabane besikolo imibutho zorhwebo, iiNGO, oosomashishini zabucala, abantu emzimbeni. Nabo, iziko ingena kwizivumelwano ezahlukeneyo ukuze ufumane izibonelelo zemali okanye izinto ezongezelelweyo, ukwabelana ukubuya kwabo.

Yintoni uhlobo izakhiwo zemfundo kukhokelela "ishishini"? Ukususela ngokombono umthetho, kuvumelekile imisebenzi extrabudgetary amaziko emfundo SPO (imfundo yobugcisa eziziisekondari), izikolo zasesekondari, izikolo eziphakamileyo, eyunivesithi - ngokubanzi, kwinqanaba kweenkqubo zoqeqesho nto ibalulekile. Eyona nto ibalulekileyo kukuba kubetheleleke amalungiselelo afanelekileyo ekubhekiselwe kuwo imithetho efanelekileyo.

isebe Urhulumente ukwenza ishishini?

Ewe, ungakwazi. Ukungqinelana noMthetho Federal "Kwi Education" Imisebenzi extrabudgetary yedyunivesithi, isikolo okanye iziko lemfundo unokuba umlinganiswa yorhwebo. Kodwa kuphela ukuba olu hlobo lomsebenzi bahambelana charter yombutho, oko kukuthi, ukubonelela iinjongo ezingundoqo imisebenzi. Ngelo xesha, i-arhente, nto leyo kusungulwa iziko unelungelo ukuba ithintele umsebenzi loosomashishini, ukuba iprofayili engundoqo umsebenzi esikolweni okanye eyunivesithi olimeleyo. Yintoni? Loluphi uhlobo lomsebenzi kwi amaziko emfundo karhulumente kunye kamasipala? Iingcali badla Yenza umzekelo njengoko nkalo zilandelayo imisebenzi extrabudgetary:

- ubonelelo ngeenkonzo ahlawulwe uqeqesho;

- trade (zokuthengiswa) kwempahla nezixhobo;

- ubonelelo ngeenkonzo nomlomo;

- imisebenzi ngokubambisana kunye neminye imibutho yemfundo kwinkalo yorhwebo;

- ukuthengwa izabelo kunye nezinye izibambiso, ukufumana ulonwabo ingeniso phezu ukwazisa kwabo.

Ngenxa yobume yeprofayili ephambili yesikolo ukuze sizuze ingeniso ezongezelelweyo ngeenkonzo ihlawulwe zohlobo lemfundo. Nangona zombini ungakwazi ukuqhuba kwakhona nezinye iindidi zemisebenzi extra-mali yeziko lemfundo.

Ngaba lo msebenzi?

Siye wasebenzisa igama elithi "umsebenzi zoshishino". Siyenze le nto, nto leyo ethetha ingqiqo kunokuba abstract. Emva ubiza umsebenzi kumaziko emfundo "lweshishini" alichanekanga kakhulu ngokubhekiselele kubanjelelwa emthethweni, imithetho ezifanelekileyo namhlanje. Kutheni?

Isibakala sokuba zilungiso ezinabileyo uMthetho №3266-11 "Kwi Education" eyaye yamkelwa kwinqanaba yowiso ngo-2010, olawula umsebenzi amaziko karhulumente kunye kamasipala. Ewe, okunene, ngaphambi kokuba zamkelwe, amaziko karhulumente ukuze abe kakuhle ukuba benze imisebenzi "zoshishino '- ngoko ukuba kwathiwa kwi kwinguqulelo yangaphambili yomthetho. Noko ke, isibakala lwezilungiso umsebenzi ezinxulumene waqala ukuba ingabizwa ngokwahlukileyo. Oko kukuthi, kukho ibinzana elithi "isizukulwana imali". Sothi de jure imisebenzi extrabudgetary yeziko lemfundo - alikho ishishini, kwaye oko kuya kuba luncedo ukuba bafunde oku.

izithintelo

Ngokungqinelana nemigaqo njengoko sitshilo ngentla uMthetho "Kwi imfundo", esikolweni, esebenzisa imali engenayo lokutsala mzila ngokuthi iinkonzo ahlawulwe, hayi ilungelo endaweni kubo, abo ezixhaswa ngemali yi-mali. Leyo yindlela yokuziphatha engamkelekanga ihlawulwe izifundo njengenxalenye ucwangciso, nto leyo umiselwe kwiiklasi eqhelekileyo. Ukuba bekunokuthathwa amanyathelo uya kubonisa iziphathamandla ezilawulayo, ingeniso yonke, onikhuphileyo olu hlobo imisebenzi extrabudgetary iya kurhoxiswa yi-arhente ezifanelekileyo, ukuseka isikolo. Kwakhona, kukho izithethe ezicacisa uluhlu lweenkonzo zemfundo ukuba elo ziko alinalungelo ukubonelela ngentlawulo. Ezi ziquka, umzekelo, ekwinqanaba eliphezulu iinkqubo zoqeqesho okanye olunzulu ukufunda izifundo ezahlukeneyo. Kunzima ukwenza abasebenzi nabafundi abo udidi underachieving, kwakunye ukuthatha iimviwo ngohlobo lezifundo yangaphandle.

Ubhaliso yonxulumano yorhwebo

yenziwe njani imisebenzi extrabudgetary yeziko lemfundo? Xa kufikwa kubonelelo ngeenkonzo zifizi-based, kuyimfuneko ukuba ukugqiba isivumelwano ezihonjiswe kakuhle abathengi. Kwangaxeshanye, ngaphambi kokuba wenze amaxwebhu ezinjalo, isikolo kunyanzelekile ukuba ukunika ingcaciso kwangaphambili kubasebenzisi malunga nekamva lweenkonzo kwaye ngexesha elinye - ulwazi malunga ziko. Luluphi na uhlobo lobungqina kufuneka anikwe kolu hlobo imiyalezo (indlela leyo emiselwe yi-self-yesondlo esikolweni)? Phakathi eziphambili kuvela ngolu hlobo lulandelayo:

- igama leziko, ulwazi mvume, iziqinisekiso;

- izinto ezisisiseko zekharityhulam, ukuntsonkotha zabo, ugxininiso, ixesha lokufundisa;

- uluhlu lweenkonzo ukuba ziyabandakanywa intlawulo phantsi kwesivumelwano;

- iinkonzo ezibonelelwa kwemvume umthengi;

- iindleko zeenkonzo ifakiwe kule mvumelwano ephambili, ngokunjalo abo ozikhethela;

- inkqubo yokwamkelwa kwabafundi;

- ulwazi malunga maxwebhu zikhutshwa xa abapasa ikharityhulam.

Yenza isivumelwano njengesikolo enjalo, inzuzo evela kwimisebenzi extra-mali ngendlela iinkonzo zemfundo kuhlawulwa, kufuneka, ezinxulumene imixholo yawo kunye nemigangatho nemithetho efanelekileyo. Kwezinye iimeko oku kuluncedo simazi kakuhle amagama kuwiso-mthetho ezibonisa ngqo imiqathango yesivumelwano, echasene nomthetho Russian ezaziwayo. Ezi ziquka:

- ebonisa ekunene lokuphelisa isivumelwano xa kuthe non-yentlawulo okanye ukulibaziseka iinkonzo;

- ukufakwa umhlathi kungenzeka ukuba abagxothe umfundi ukuba ukungaphumeleli ukuthobela kwekharityhulam yokuqala;

- amagama, ebonisa abathengi sithintelo ilungelo lokurhoxisa ikhontrakthi nangaliphi na ixesha kwaye ngaphandle kokuba nasiphi na isizathu, ngaphandle imbuyekezo epheleleyo yazo nezokufundiswa ihlawulwe imali;

- ukufakwa igatya isigwebo ngokusilela ekufundiseni.

Utyikitya isivumelwano ukubonelela ngeenkonzo zemfundo ngokwemiba yorhwebo ngamagosa eligunyazisiweyo. uluhlu zabo zamabango intloko yeziko. Imisebenzi Extrabudgetary yeziko lemfundo lwenziwa uxanduva ngokupheleleyo kuMlawuli umlinganiselo iya kwenziwa ibe iinkonzo ezikumgangatho ophezulu. Kwakhona ulwazi zobunkokeli - ukuthotyelwa accounting kunye nabasebenzi ingqeqesho, ukulawula phezu ulungiselelo oluchanekileyo kwentelekelelo kunye namanye amaxwebhu anxulumene kwiinkonzo ihlawulwe.

Ulwazi olongeziweyo ukuba umthengi

Yiyiphi enye ulawulo lolwazi yeziko lemfundo kufuneka zenziwe zifumaneke ukuze abathengi inkqubo ukubhala izivumelwano zokubonelela ngeenkonzo ahlawulwe? Ukungqinelana ngamazwi kanye umthetho, esikolweni okanye eyunivesithi bathembisa ukwenza kufumaneke iqela amaxwebhu anxulumene kwishishini engundoqo. Olu luhlu ngolu hlobo lulandelayo:

- Amaxwebhu abamelwe (kubandakanywa imithombo ezibonisa utshintsho);

- isiqinisekiso sobhaliso imeko yeziko;

- isigqibo sokuba kusekwe umbutho, esayinwe umsunguli;

- kulahlwe ngunozala ukuqeshwa yomlawuli (okanye isikhundla sokuphatha) umbutho;

- eziliqela izibonelelo (ezifana nezo zinxulumene namasebe kunye ofisi omele);

- amaxwebhu ebonisa umsebenzi ocwangcisiweyo kwicala imisebenzi zemali kunye noqoqosho ziko, nto leyo senziwe ngendlela egqitywe umsunguli ngokungqinelana neemfuno ze-Ofisi yoMphathiswa wezeMali;

- IPhepha enika iingxelo zemali zonyaka;

- ulwazi malunga iitshekhi kunye nezinye iintlobo imisebenzi yolawulo eqhutywa yi-mandla abanobuchule (kunye neziphumo zazo);

- ulwazi malunga umsebenzi karhulumente yokunikezela iintlobo ezithile iinkonzo (okanye imisebenzi).

Kwakhona, ukusekwa kunyanzelekile ukuba ukunika ingxelo enzelwe ngokuchanekileyo imisebenzi yayo, ngokubonelela iingongoma malunga nokusetyenziswa kwempahla karhulumente ngendlela umiselwa umsunguli ngokungqinelana neemfuno ezibekwe igunya, enxulumene nqanaba komsebenzi lo mbutho.

amaxwebhu

Umbutho lwemisebenzi extra-mali zamaziko emfundo kufuna ukhululo izivumelwano nje kuphela kodwa ukuzoba ezinye imithombo. Sibala iintlobo eziphambili kubo.

Okokuqala, ukuba uthathele ingqalelo ngokufanelekileyo up imithetho on imisebenzi extra-mali, nto leyo iya kubonisa-siseko engundoqo kulungiselelo iinkonzo uhlobo olunye okanye kwelinye.

Okwesibini, na umyalelo ofanelekileyo zemiyalelo, nto leyo iza kuvela ulwazi olulandelayo lines:

- A Uluhlu abasebenzi abaya inxaxheba kubonelelo lweenkonzo ahlawulwe, izinga ngeyure, ishedyuli yomsebenzi;

- eqikelelweyo nenkcitho kwi lombutho kwiinkonzo zorhwebo;

- umxholo kwekharityhulam.

Kule ndawo yesithathu, kunye neengcali abo kulindeleke ukuba anikezele ngeenkonzo zoqeqesho kwiindawo zorhwebo, isikolo kuya kufuneka ukuba ukugqiba isivumelwano yengqesho (okanye izivumelwano yoluntu-zomthetho).

Kwezinye iimeko, iziko unakho ukunika abasebenzi balo amaxwebhu ezongezelelweyo ukulungiselela ukuziqhelanisa zabo ezichaphazela yoguquko ukusebenza ngokwemiba yorhwebo. Oku kunokuba, umzekelo, imiyalelo kwimisebenzi extrabudgetary, ebonisa imigaqo esebenza abafundi oluthile okanye udidi lwentlalo. Ulawulo esikolweni okanye eyunivesithi unokukhupha iincwadi abasebenzi, nto leyo eza kuvumela orientation ngcono kule nkcukacha iinkonzo ahlawulwe.

Bokuqonda imfundo ehlawulwe

Ngo-2013, urhulumente waseRashiya uwise umthetho ekuthi ngawo imithetho emitsha ziye zaziswa malunga amaziko emfundo kweenkonzo zemfundo ihlawulwe. Kuluncedo ukuba uqhelene nazo. The main ezintsha apha ukuvela into efana "nokunqongophala kweenkonzo ihlawulwe." Ngokuhambelana nomthetho, ipropati elolo hlobo ukuze ubonise up ukuba inkonzo lingenako ukuhlangabezana nemigangatho yemfundo, okanye wayeza kuba ecace phambene sivumelwano. Okanye, mhlawumbi, kakhulu, iinjongo apho olu hlobo iinkonzo ezininzi zisetyenziswa.

Ukuba 'ukungabikho' wabonakala, umthengi unelungelo lokufuna ukuba ulawulo amaziko emfundo ndiqhuba kwiiklasi simahla, libalwe ngokomlinganiselo ukunciphisa iindleko zeenkonzo phantsi isivumelwano, okanye ukubuyisela kwilahleko ekungenwe kuyo ngenxa lokugqitywa nkqubo kwinkqubo-sikhokelo umgangatho ayikho kakhulu imibutho zokufunda.

zokuhlala

Umbutho lwemisebenzi extra-mali amaziko emfundo kuthetha i amalungiselelo intlawulo efanelekileyo kunye nabaxumi. Yintoni imiba kufuneka ukuba apha?

Nngokobuchwepheshe izibalo kunye nabasebenzisi ingaveliselwa kusetyenziswa kwirejista yemali (intlawulo kwenzeka ukuba accounting isikolo) okanye ngokusebenzisa i-akhawunti yebhanki. Ukuba isixhobo kuyimfuneko ayifumaneki, kwaye ahlawule nge ngetyala kwaye umbutho yemali Umboleki, ngoko ke isikolo ukukhupha kuye uhlobo uxanduva engqongqo. Ukufunyanwa kwemali abantu abanoxanduva abaqeshwe nguMlawuli wenziwe.

Ngaba imilo kwiziko lenu?

Njengoko usazi, nomasipala amaziko, kuquka imfundo, angafaka isicelo omnye amaqela amathathu - i wokulondoloza imali, yohlahlo okanye elizimeleyo. Ingaba kukho umahluko iindlela zomthetho ukuya ummiselo umsebenzi loosomashishini, kuxhomekeka kuhlobo oluthile amaziko karhulumente? Indlela urhulumente lilawula uphuhliso imisebenzi extra-mali yemibutho emiselwe?

Kuqala kwinto zonke, njengoko kuqatshelwe ummeli, izikolo kunye needyunivesithi, malunga nayo nayiphi na iindidi ezintathu, ukuze wenze inkqubo yoshishino. Noko ke, kukho umahluko kule nkalo lonikezelo wafumana enye ingeniso iziko.

Amaziko karhulumente nanjengokwesimo, njengako kuyo yonke ingeniso iya kwinqanaba elifanelekileyo lwabiwo-mali. Ngokumalunga imibutho elizimeleyo - izinto zitshintshile. Zonke iziko ingeniso ngokwakho (kunjalo ngaphandle,, ukuba ifunyenwe, njengoko sithe ngaye ekuqaleni, kunye ukuthobela ngokupheleleyo lweenjongo umsebenzi ezingundoqo zorhwebo kunye neenjongo) Ungashiya. Ke ukuba "imali" ezaziwa intlangano, "ishishini" enokwenziwa phezu imisebenzi engundoqo ukuba kubonisiwe kumaxwebhu okuqala.

Ukongeza, imisebenzi extrabudgetary amaziko emfundo, kokwabo iqela karhulumente-owned, kufuneka kuqhutywe ngokusekelwe amaxwebhu inishiyali yi umlawuli oyintloko we-mali karhulumente (kamasipala). Zibonisa into uhlobo mithombo ziya kusetyenziswa ukwenza ingeniso kunye nenkcitho.

Kuba mali karhulumente amaziko sinembopheleleko - ukubonelela amaxwebhu anxulumene kwi "ishishini" kwi-ofisi lwengingqi kaNondyebo Federal. Eyona engundoqo - ke ingqikelelo yengeniso nenkcitho. Ngoko ke, njengoko kuphawuliwe ummeli, ukuze abe uxwebhu oluphambili lokuvula sokuhlola umbutho akhawunti.

Ukuba ufuna iindleko

Nelokuqwalasela, ngokungqinelana nayo nayiphi na imigaqo zabuya ukuba uqikelelo ezifanayo extra-mali. Yena, efana nakumthombo omnye, okufana amashishini zorhwebo, yahlulwe ezimbini - ingeniso kunye nenkcitho.

Owokuqala mazibonise intsalela mali ekhoyo ekuqaleni kunyaka werhafu, kwakunye ingeniso elindelekileyo iikhowudi correlative zokuhlela yengeniso. Ukongeza, uqikelelo kufuneka zicaciswe kuphela ingeniso evela ubonelelo lweenkonzo ngokwemiba yorhwebo, kodwa kwakhona izibakala kwemali zemali ngokwesiseko mali.

Ukuba sithetha kwicala inkcitho-mali, into ephambili apha - uphumezo oluchanekileyo echaza ngeendleko ngenxa iimpawu zazo zemali kunye nezoqoqosho. Ikhankanya uluhlu izivumelwano arhente esayiniweyo kunye namanye amaxwebhu.

Uqikelelo zisayinwe ngumlawuli yeziko kunye zincwadi oyintloko (okanye abantu esikhundleni sabo). Olu xwebhu ke istampu sesikolo zize zithunyelwe kwirhuluneli yokuba zonke ezivunyiweyo. Noko ke, ukuba uqikelelo kusayinwe, kunokuba phakathi enyakeni ukuze benze uhlengahlengiso - ngokubhungisana nomphathi.

imisebenzi ecwangcisiweyo

Ngaphezu sithi phakathi amaxwebhu ezilungiselelwe nomasipala imibutho, edweliswe indawo kwimisebenzi extrabudgetary. Ngokuhambelana kunye nezilungiso ezintsha kakhulu umthetho, oqale ukusebenza ngoJanuwari 1, 2012, amanye amaqela amaziko karhulumente kuya kuba lolunye uxwebhu ebalulekileyo - ". Icebo lomsebenzi mali kunye nezoqoqosho" a Loluphi uhlobo kujonge izinto iquka design wayo? A lot of kubo. Kodwa ngaphezu konke ejolise kwengeniso kulindeleke correlative ukusuka kubonelelo ngeenkonzo kufuneka zibandakanywe, ezo ayityesheli yitshata mbutho. Iintlobo imisebenzi extra-mali yamaziko emfundo, Noko ke, ukuze ibe kuphela umbutho lweenkonzo ihlawulwe, kodwa kwakhona kwengeniso ngenxa yesisa kunye nezinye iintlobo zemisebenzi isimilo ukulwa.

Yintoni enye kufuneka ukuba uyithathele ingqalelo amaziko karhulumente ngokwemiqathango okusemthethweni? Akukho Umba obaluleke kakhulu, nto leyo iquka imisebenzi off-mali yesikolo, eyunivesithi okanye ezinye izakhiwo zemfundo, - accounting kwemali. Kufuneka kwenziwe ngokuchanekileyo. Iindlela kufuneka omawukwenze ngayo.

Ukucaciswa of accounting

Accounting imisebenzi extra-mali zamaziko emfundo, njengoko kumiselwe ngumthetho, oko kufuneka kwenziwe ngaphandle ukusetyenziswa akhawunti zokuhlala yebhanki. Isiseko yokuqhutywa imisebenzi zemali iimvume ezifanelekileyo, kwakunye uqikelelo.

Ukuhlawulela iinkonzo ngeendleko lwemithombo off-mali, umbutho uthembisa ukunika iNkcazo Federal Treasury kwi Form 05311801 ( "cash flow") okanye, ukuba ufuna yemali, olu xwebhu ababalwayo 0.531.802.

Xa kuziwa transactions mali ziboniswe kwi isicwangciso somsebenzi, sebenzisa ikhowudi 2 (kwengeniso yakhe). Kuba ilungisa izibalo kusetyenziswa inombolo bill yengeniso-2 205 00.

Xa imali efunyenweyo, ehambelana iintengiselwano yemali fixed - ziingxelo ezininzi - phantsi inombolo 2 201 00, amaqela 10, 20 no-30 (lokuqala - indlela ngasemkhumbini wokulondoloza imali, le yesibini - kule nhlangano-akhawunti yebhanki, eyesithathu - kumaziko ekuhloleni).

Enye ngokweenkcukacha-nkqubo yokunikwa kwengxelo - irhafu. An into umdla kukuba imibutho mali uqhuba imisebenzi yeshishini, zinyanzelekile ukuba baphuhlise ubuchule babo ezibonisa ukubalwa iimali ezisekelwe kwingeniso elinokufumaneka. Esi sikhokelo ingaba imigaqo jikelele ukuba ezibekwe isahluko 25 sencwadi i-Code Tax. Ngokumalunga kwintlawulo yeentlobo ezahlukeneyo iirhafu, ngokubhekiselele mali umthetho imibutho ivumela lokuphumla - ukwenza iintlawulo kwangaphambili kuphela qho ngekota. akufunwa Ukwenza oku qho ngenyanga.