The expenses of the taxpayer for training and retraining of personnel on a contractual basis with educational institutions include expenses related to training and retraining (including advanced training), in accordance with contracts with such agencies (sub. 23 p. 1 of Art. 264 Tax Code RF).

The conditions, subject to whose personnel training costs are taken into account when calculating the income tax, are given in paragraph 3 of Article 264 of the Tax Code of the Russian Federation:

1) the educational institution has state accreditation (relevant license);

2) employees who are held in the taxpayer organization;

3) The training program (retraining) contributes to advanced training and more efficient use of a specialist in the framework of the taxpayer organization. In addition, an agreement should be concluded between the organization and educational institution for training a specialist. Please note that the contract is on behalf of the organization, and not the trainee itself.

The first condition to be done to recognize the cost of training and retraining costs as part of the costs is that these services should have an educational institution that has a license and state accreditation.

Please note: individual pedagogical activities are not subject to licensing (paragraph 2 of Art. 48 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education"). Therefore, if the employer has concluded an agreement with individual entrepreneur For employee training, then the costs of this contract do not reduce taxable profits as not comply with the requirements of subparagraph 1 of paragraph 3 of Article 264 of the Tax Code of the Russian Federation. This was indicated by the Ministry of Finance in the letter dated March 27, 2006 No. 03-03-05 / 4.

Now let's talk about state accreditation. If the organization has a license to implement educational activities, It does not have state accreditation, is it possible if the training fee can be included in costs when calculating income tax? Yes, you can. The Ministry of Finance of Russia in a letter dated March 12, 2003 No. 04-02-03 / 29 clarified the following.

To include expenses related to the preparation and retraining (including with advanced training) frames under contracts with educational institutions, the status of an organization as an educational institution that has a relevant license is important, and not its state accreditation.

It turns out that for inclusion in the cost of the cost of learning, it is necessary that the educational institution has a license, but the presence of state accreditation is not mandatory condition. The fact is that the right to conduct educational activities and benefits established by the legislation Russian FederationThe educational institution arises from the date of issuing a license (permissions). This insists paragraph 6 of Article 33 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education". The state accreditation of the educational institution establishes the state status of an educational institution (type, type and category of the educational institution, determined in accordance with the level and focus of educational programs implemented by it) (paragraph 6 of Article 12 of the Law on Education).

Therefore, if the organization does not have such a license, it cannot engage in educational activities and, accordingly, to be considered as an educational institution.

We add that tax authorities cannot require a copy of the licenses of educational institutions. As the FAS of the North-West District, the FAS of the North-Western District dated October 10, 2005. No. A42-7611 / 04-15, the Tax Inspectorate wrongfully attracted the Society to liability for failure to provide licenses for educational institutions engaged in training employees of the Company, to maintain such activities and documents about their State accreditation necessary to confirm compliance with the terms of attributing to the Company to the costs that reduce the database for income tax, the cost of retraining of personnel. After all, such documents are issued to educational institutions, and not society.

Clause 3 of Article 264 of the Tax Code of the Russian Federation insists that it is possible to include in the expenses for training fee only if regular employees of the organization. That is, those with which the employment contract is concluded. So, paying for the training of employees with whom a civil contract is concluded, the organization is not entitled to include the cost of training in the cost of training or retraining of personnel.

To attribute the cost of training, the training program should be aimed at improving the skill of a specialist.

Professional training is aimed at accelerating the acquisition of the student skills necessary to fulfill certain work, a group of work (Article 21 of the Law on Education), and not an increase in the educational level of the studying.

Professional training can be obtained in educational institutions, as well as in educational units of organizations with relevant licenses, and in the order of individual training among specialists with appropriate qualifications.

Advanced training includes, including short-term (at least 72 hours) thematic training of concrete production issues, which is carried out at the place of main work of specialists and ends with the submission of the relevant exam, credit or protection of the abstract (clause 7 of the Decree of the Government of the Russian Federation of June 26 1995 No. 610).

If the duration of training (retraining) of a specialist is less than 72 hours, it cannot be considered as a form of advanced training of an employee and a variety of additional education program. Such activities are not subject to licensing (sub. "A" in paragraph 2 of the provisions on licensing educational activities approved by the Decree of the Government of the Russian Federation of October 18, 2000 No. 796).

We add that the formulation of subparagraph 23 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation implies that the concept of "preparation and retraining" frames are wider than the concept of "advanced training". Forms of vocational training (retraining) frames are determined by the employer (Article 196 Labor Code RF). It turns out, they can be any.

It means that if the organization suffered the costs of paying for training (retraining) of personnel, even if they are not related to employees of the organization of additional education or an increase in their qualifications (the duration of training less than 72 hours), these costs can also be taken into account for tax purposes.

It is important here to note that vocational training should be carried out in the interests of the taxpayer organization for more efficient use of a specialist in the framework of the taxpayer's organization. That is, the training of workers must meet the needs of the organization.

We list documents, which, taking into account these requirements, must have a taxpayer to confirm the cost of training employees:

- Order of the head of the organization on the direction of employees for training with the rationale for its production need (indication of the goals and reasons);

- an agreement with an educational institution;

- a copy of the license and certificate of state accreditation of the educational institution;

- certificate of completion;

- copies of educational documents issued by the institution to employees at the end of training.

We add that labor legislation also recommends that it is also recommended to conclude with employees heading for retraining without separation from the employer, a special student agreement or an additional agreement with the relevant conditions for the employment contract (Article 198 of the Labor Code of the Russian Federation). For the organization, this is a way to protect yourself from losses: in the student agreement it can be envisaged that the employee whose training paid the employer should work out a deadline. If an employee decreases before the agreed period without good reason, he must refund the costs of training (Art. 249 of the Labor Code of the Russian Federation). When evasion of an employee from compensation, the employer will be forced to apply to the court. It should be noted that the employer can recover the cost of training only if there is a student agreement (or an additional agreement with the employee).

Directing employees to seminars, you need to consider the following. If the workshop organizer has a license to carry out educational activities and at the end of the seminar, a certificate of professional development is issued - the cost of the employer's organization is included in other expenses related to production and implementation, on the basis of subparagraph 23 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as expenses for Preparation and retraining of personnel.

If the organizer of the seminar has no license to carry out educational activities, then the costs of this article cannot be written off. However, if the contract states that the organizer undertakes not to prepare (retraining) of specialists in order to advance training, but provides consulting services, the costs of such training can be included in other expenses related to production and implementation. Only the foundation here is another - subparagraph 15 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as expenses for consulting services.

The organization sent the head of the personnel department to a personnel accounting seminar. The training center concluded a consultation agreement personnel record. The training center of the license for the provision of educational services has no.

After the completion of the organization's seminar is presented with an act of services provided.

In this situation, the organization includes the cost of paying a seminar to other expenditures on the production and implementation (sub. 15 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

If training produces a foreign educational organization, it is necessary that it has the appropriate status, that is, he was an educational organization in accordance with the legislation of their state.

The tax authorities are often quenched by the organization when it comes to expenses for training and retraining. So, when checking the organization, the inspection considered that the subject of the seminar was not related to the company's entrepreneurial activity, and therefore incurred costs could not reduce tax base According to profits. However, the judges of the FAS of the Moscow District in the decision of March 23, 2006 No. CA-A40 / 2102-06 in case number A40-45023 / 05-141-354 came to the conclusion that the claims of inspectors were unreasonable. The taxpayer's expenses for personnel training on a contractual basis with educational institutions include the costs associated with training (including the advanced training of personnel), in accordance with the treaties with such institutions. These expenses are included in other expenses if the training program contributes to advanced training and more efficient use of a specialist prepared in this organization as part of the taxpayer's activities - such was the verdict of the court. That is, the costs made to improve the qualifications of the staff of the Company, contributed to the improvement of its performance indicators, and therefore were economically reasonable and appropriate.

We add that quite often the organizers of the seminars in addition to lectures are arranged still coffee breaks, lunches, etc. Note that if the cost of food is paid separately, that is, not included in the cost of the seminar, they cannot be taken into account when taxing profits. In addition, payment by the employee's nutrition will be recognized as an employee's income.

Clause 3 of Article 264 of the Tax Code of the Russian Federation determines: the costs of training and retraining of personnel are not recognized by the costs associated with:

- organization of entertainment, recreation or treatment;

- pay training in higher and secondary specials educational institutions employees upon receipt of them of higher and secondary special education.

Particular attention should be paid to the last item. That is, if the employee receives a higher or secondary special education and the organization pays for it, such expenses are not considered to cost training costs. True, in arbitration practice there are interesting cases when the courts interpret the specified norm in other words. As an example, a resolution of the FAS of the Ural District of July 27, 2006 in case No. F09-6575 / 06-C2 can be given. The tax inspectorate considered that the company violated current tax legislation, including the cost of training employees who received higher and secondary special education. As an argument, the tax authorities led the norm of paragraph sixth paragraph 3 of Article 264 of the Tax Code of the Russian Federation. However, judges inspectors did not support. The judges reasoned.

The conditions for carrying out costs for training and retraining on a contractual basis with educational institutions to other expenses related to the production and implementation taken into account in order to identify the tax base for the income tax of organizations are established by sub-clause 23 of paragraph 1 and paragraph 3 of Article 264 of the Tax Code. These expenses are included in other expenses, if the relevant services are provided by Russian educational institutions that have received state accreditation (having a relevant license), or by foreign educational institutions that have the relevant status; The training (retraining) is held by the taxpayer employees, and for exploiting organizations in accordance with the legislation of the Russian Federation responsible for maintaining the qualifications of nuclear facilities, employees of these facilities; The training program (retraining) contributes to advanced training, more efficient use of a prepared or reconnected specialist in this organization as part of the taxpayer's activities.

From the analysis of the above-mentioned norms of the Tax Code, it follows that the costs of production related to production are included in the cost of training and retraining of employees. At the same time, the provision of framework for improving the qualifications of personnel in paragraph 1 of paragraph 3 of Article 264 indicates that it is only one of the special cases of training and retraining of personnel.

Employees of the Company, aimed at learning, have been trained under the advanced training program, and for the application of subparagraph 23 of paragraph 1 and paragraph 3 of Article 264 of the Tax Code of Legal importance, it does not matter whether they have received a secondary or higher education with advanced training. Under such circumstances, the conclusions of the courts on legitimate attribution of the costs of the costs of the costs associated with the training of their employees are legitimate and reasonable. Therefore, the court decision of the tax authorities canceled.

And often, quite often, in addition to training fees, the organizers list additional contributions. Bright example - getting a certificate professional accountant. To do this, it is necessary to pay a one-time contribution for the exam.

This contribution relates to expenses related to the content of the Institute of Professional Accountants. If it is paid at the expense of the organization, this consumption does not meet the criteria established by Article 252 of the Tax Code of the Russian Federation. Therefore, this amount is not taken into account in costs for income tax.

In accounting, the costs of preparation and retraining of personnel include the cost of ordinary species Activities. In tax accounting, such costs include in other expenses.

These costs reduce the taxable profit of the company, if performed the following conditions:

- workers who study, consist in the state of the organization;

- an educational institution where employees study has state accreditation (license);

- The training program contributes to advanced training and more efficient work of employees.

The costs not included in other expenses and not reducing taxable profits include costs:

- to pay for the highest and secondary education of employees;

- for payment of entertainment, rest or treatment of employees;

Suppose your firm sends an employee to the seminar. How to make the documents correctly, so that there are no problems with tax checks? Seminars can be two species: educational and consulting. In addition, seminars are away and non-rigid. Accountant needs to know which seminar a worker visited to properly take into account the tax accounting costs.

Training seminars

Training seminars can only conduct organizations licensed for the right to conduct educational activities or state accreditation. The expenses for the participation of an employee in such a seminar Accountant reflects in tax accounting as the cost of training and retraining of personnel (sub. 23, paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

Tip: If the seminar conducted a firm who does not have a license for educational activities (for example, an audit company), then such expenses reflect as consulting services.

The tax code establishes that the costs of the training seminar can be attributed to costs if the conditions mentioned above are observed (an employee consisting in the state of the company is involved in the seminar, the seminar program contributes to an employee's qualifications and so on.).

With the firm that conducts a seminar must conclude a contract. It is also necessary to make an act on the provision of services and take a copy of the license for the right to conduct educational activities. In addition, the educational institution that conducts a seminar must write an invoice.

Consulting seminar

To take into account the costs of the consulting seminar, it is also necessary to conclude an agreement, draw up an act on the provision of consulting services and get an invoice from the firm who has conducted a seminar. A copy of the license in this case is not needed.

Often, tax authorities do not take costs for consulting services, as they are economically unjustified. To avoid this, the contract is better to indicate the topic of the seminar, which is associated with the production activities of the company. Also at the seminar, it is better to send an employee directly busy activities about which will be discussed at the seminar.

Exit seminar

Sometimes firms send an employee to an exit seminar. Here you have to pay attention to a few moments. The contract may indicate only the payment of the learning itself. And the passage, food and accommodation employee pays the firm. In this case, the costs take into account both travel expenses. An employee must be issued a travel certificate. In it, the company conducted a seminar will put mark on stay.

In tax accounting, you can take only passage costs, accommodation and daily. But the nutrition and cultural program for taxation of profits should not be taken into account.

Daily allowance can be taken into account in taxable profits only within the limits of norms. These norms were approved by the Decree of the Government of the Russian Federation of February 8, 2002 No. 93 "On the establishment of the norms of expenses of organizations for the payment of daily or field satisfaction, within which, in determining the tax base for the income tax of organizations, such expenses refer to other expenses related to production and implementation.

It also happens that in the documents indicate the total cost of services without breaking. In this case, the firm can take all expenses in tax accounting as advisory.

How to pay an accountant training

Many accountants learn to get a professional accountant certificate. Most of them seek to pass such training at the expense of the company. How to arrange all documents and save on taxes?

Option One: Training is paid by the company. In this case, it must conclude an agreement with an accountant for advanced training (training). Such a requirement is established by Article 197 of the Labor Code. In addition, it is necessary to conclude a contract with the training center.

Also better to have a decision general Assembly Shareholders or order of the head that the chief accountant should have the qualifications of a professional accountant. Then you can easily prove that the initiator of learning is an employer.

A training contract with a full-time accountant can be concluded in the form of a student contract. This contract is optional to work.

The student contract must contain:

- name of the parties;

- specific qualifications acquired by the student;

- the obligation of the employer to provide an employee with the possibility of learning in accordance with the student agreement;

- the employee's duty to undergo training and work in the organization during established period;

- the term of apprenticeship;

- the amount of payment during the student and other conditions.

Every year, during the term of the certificate, the accountant should be trained in the 40-hour program. Therefore, in the contract it can be written that the employer pays for this training.

Do not forget to clearly specify the amount of the responsibility of the employee, if it does not fulfill the terms of the contract without good reasons. For example, it can be written that the employee returns the scholarship and other expenses obtained during the training and other expenses incurred by the company (Article 207 of the Labor Code of the Russian Federation). Determining the amount of responsibility, it is necessary to take into account the actually spent time. For example, under the contract, the accountant is obliged to work after receiving the certificate for three years, and only two worked. In this case, accountant 1/3 of the amount of training costs must return to the employer.

You can also conclude an agreement with the educational center.

To get a certificate, the accountant is necessary:

- pass on the 240-hour program of training and certification of professional accountants;

- pass an examination.

Training and exams are organized by educational and methodological centers (UMC). The UMCs should have a license for the right to conduct educational activities in the field of additional vocational education in the specialty "Accounting and Audit". Please note: in the License section "The normative period of development (duration of training)" must be indicated "at least 240 hours". Therefore, it is desirable to get a photocopy of the license from the training center. Require that you can give xerox not only the first page, but also applications. From this part of the license, it is seen to which date it is valid. It may happen that the license is suspended or it will be withdrawn after the entry into force of the contract.

So that the firm can take into account the cost of training in taxation, it must conclude an agreement with UCC for training and certification of a particular employee. So established by paragraph 3 of Article 264 of the Tax Code. However, one contract is not enough. It is necessary to confirm the fact of execution and acceptance of services (for example, by applying an act of acceptance or certificate of an educational institution on the completion of students of a specific program).

When listing an external UMC for learning, make wiring:

Debit 60 subaccount "Calculations on the advance issued" Credit 51

- The training of the chief accountant was paid.

When you sign an act of receiving services or receive a certificate, make such wiring:

Debit 26, 44 credit 60

- training fee is reflected in the cost of staff training;

Debit 60 Credit 60 subaccount "Calculations in advance issued"

- The amount of the advance payment has been credited.

In tax accounting, personnel training and retraining costs should be included in other expenses (sub. 23 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation). At the same time, the conditions established in paragraph 3 of Article 264 of the Tax Code must be followed.

Payment of an accountant training can be considered by the tax inspection as the payment of income to the physical person in kind, since a list of such income given in Article 211 of the Tax Code is open. But if you have an order (decision) on the direction of an employee for training and a student contract, it can be argued that payment of training is made in the interests of the company and is not an income taxable tax among this individual. Personal interest will appear in humans only when he quit during the performance of the qualifying certificate.

The student agreement may include that after the passage of training, the company pays a one-time contribution to the IPBR certification commission for conducting an exam for obtaining the chief accountant of the qualification certificate of a professional accountant.

When paying for a one-time contribution, make wiring:

Debit 91-2 Credit 51

- A one-time contribution for the examination of the certificate is reflected in the composition nonealization expenses (p. 12 PBU 10/99).

A one-time fee is a fee for "holding organizational work" in favor of a non-state organization.

This service is not educational, and the payment is transferred to the organization's account, with which the company has no contract. Therefore, a one-time fee does not relate to expenses for advanced training and does not reduce taxable profits, since it does not comply with the conditions of paragraph 3 of Article 264 of the Tax Code. In addition, these costs are not economically justified (Art. 252 of the Tax Code of the Russian Federation). Since payment collection does not reduce profits, it is not subject to the ESN (clause 3 of Art. 236 of the Tax Code of the Russian Federation).

Payment of fee for the employee is not a cost of raising his qualifications or compensatory paymentstipulated by law (sub. 1, paragraph 2 of Art. 211 of the Tax Code of the Russian Federation). Payment will be interpreted as an acquisition by an incomeman in kind. Therefore, the firm ( tax agent) is obliged to calculate and keep the amount of tax on the income of individuals due to any moneypaid to the employee (Art. 226 of the Tax Code of the Russian Federation). Taxation is made at a rate of 13 percent (paragraph 1 of Art. 224 of the Tax Code of the Russian Federation).

Contributions for accidents on industrial accidents and tradeboles are not charged on amounts paid to employees in reimbursement of expenses related to the execution of employment duties (paragraph 10 of the list of payments that are not accrued insurance contributions in FSS; Approved by the Decree of the Government of the Russian Federation of July 7, 1999 No. 765).

This list of payments continues to operate for the purpose of calculating insurance contributions from industrial accidents and occupational diseases (clause 4 of the rules of accrual, accounting and spending funds for the implementation of compulsory social insurance From accidents at the production and tradeboles, approved by the Decree of the Government of the Russian Federation of March 2, 2000 No. 184).

Therefore, formally, if the firm pays additional services For an employee from his profits, she will need to charge contributions for insurance against industrial accidents and occupational diseases.

If the employee does not fulfill the terms of the student agreement, it will be quenched before the expiration of the established period and will reimburse the costs incurred by them, make such wiring:

Debit 73 Credit 91-1

- reflects the debt of the employee to reimburse training costs;

Debit 50 Credit 73

- Debt is repaid by the employee.

If the employee himself paid his studies, he can get a social tax deduction on the income tax of individuals. To do this, you need to perform a number of conditions.

First, the employee must receive an income that is raised at a rate of 13 percent (Art. 210 of the Tax Code of the Russian Federation). At the same time, the amount of tax paid to the budget from its income should not be less than the amount to return which it claims.

If the amount tax deductions Will it turn out more sum revenues for which provided tax rate 13 percent, then in relation to this tax period The tax base is taken equal to zero.

Secondly, the amount of deduction is limited. So, the employee can get deduction in the amount of actually produced expenditures for training, but not more than 38,000 rubles (Art. 219 of the Tax Code of the Russian Federation).

Thirdly, the educational institution should have a license or other document that confirms its status.

Fourth, the employee at the end of the calendar year should submit a declaration into a tax inspection at the place of residence. To the declaration you need to attach documents confirming the costs made, as well as a statement on the return of tax.

Documents can be submitted to the tax inspection within three years after the end of the year, in which the costs of training were made (paragraph 8 of Art. 78 of the Tax Code of the Russian Federation).

If all the conditions are completed, the employee will be able to get a deduction. That is, a part of the tax on income of individuals will be returned from the budget.

Business management in the conditions of scientific and technological progress requires the organization of the acquisition of modern high-tech equipment, introducing into the production of new technologies, the modernization of fixed assets. To master new technologies, the organization send their employees to various advanced training courses. In this regard, the organization arises the question: is it possible to take into account the costs of training employees in income tax?

In accordance with subparagraph 23 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation on the other costs associated with production and implementation include the costs of the taxpayer for the preparation and retraining of personnel consisting in the state of the taxpayer, on a contractual basis in the manner prescribed by paragraph 3 of this article of the Code.

So, the procedure for accounting for the above-mentioned costs is established in paragraph 3 of Art. 264 of the Tax Code of the Russian Federation, according to which the taxpayer's expenses for training and retraining on a contractual basis with educational institutions include expenses related to training and retraining (including with advanced training of personnel), in accordance with contracts with such institutions.

The above costs are included in other expenses:

- if the relevant services are provided by Russian educational institutions that have received state accreditation (having a relevant license), or by foreign educational institutions that have the appropriate status;

- if the training (retraining) is held by the taxpayer employees, and for exploiting organizations - employees of nuclear facilities;

- If the training program (retraining) contributes to the advanced training and more efficient use of the preparing or reconnectable specialist in this organization as part of the taxpayer's activities.

Practice shows that when performing the above-mentioned requirements, the taxpayer has the right to reduce taxable profits worth the cost of training its employees. This is confirmed by the decision of the FAS of the Ural District dated July 12, 2007 No. F09-5318 / 07-C3 in case number A60-35621 / 06.

One because of tax disputes The Arbitration Court established that the conditions for the preparation and retraining of the Company's personnel corresponded to the requirements established by paragraph 3 of Art. 264 NK RF. Training and retraining passed employees of society in Russian accredited (licensed) educational institutions. The training programs contributed to improving the qualifications of employees of the Organization (Resolution of the FAS of the Ural District of September 26, 2006 No. F09-8541 / 06-C7 in case No. A76-968 / 06).

It should be noted that the right to incorporate expenses for the purposes of taxation of the cost of training and retraining of personnel is not tax legislation dependent on the passage of the student of the entire training program and receiving it to the hands of a special document (Resolution of the FAS of the Volga District dated December 1, 2006 in case number A65-35143 / 2005-CA1-19).

According to Art. 196 of the Labor Code of the Russian Federation the need for training and retraining of personnel is determined by the employer who conducts professional training, retraining, advanced training of employees, their training to the second profession in the organization, and if necessary, in educational institutions of primary, medium, higher professional and additional education under conditions and in The procedure established by the collective agreement, agreements, labor contract.

In cases stipulated by federal laws, other regulatory legal acts of the Russian Federation, the employer is obliged to increase the qualifications of employees, if it is a condition for fulfilling certain types of activities.

One of these cases is provided in paragraph 3 of Art. 15 of the Federal Law on Audit Activities, which states that each auditor having a qualifying certificate is obliged during each calendar year since the year following the year of receipt of the certificate, undergo training for advanced training programs approved by an authorized federal body. Training on advanced training programs is carried out by persons who have licensed for educational activities.

In addition, according to Art. 10 of the Federal Law of July 21, 1997 No. 122-FZ "On state registration Rights on real estate And transactions with him "the federal state registration authority provides training and advanced training of state registration authorities.

The concept of vocational training is given in Art. 21 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education", according to which professional training is intelligent to the acquisition of the student skills necessary to fulfill certain work, a group of work.

Professional training is not accompanied by an increase in the educational level of the student. Professional training can be obtained in educational institutions, as well as in educational units of organizations with relevant licenses, and in the order of individual training among specialists with appropriate qualifications.

The concept of professional retraining of specialists is given in the Regulations on the procedure and conditions of professional retraining of specialists approved by the Order of the Ministry of Education of Russia from 06.09.2000 No. 2571.

According to the above provision, professional retraining of specialists, which is an independent type of additional professional education, is carried out taking into account the profile of the education of specialists and is carried out by educational agencies of advanced training and units of educational institutions of higher and secondary vocational education on additional professional educational programs of two types, one of which ensures the improvement of knowledge specialists for performing a new species professional activityand the other is to obtain additional qualifications.

Professional retraining of specialists is carried out on the basis of contracts concluded by educational institutions with the executive authorities, the authorities of the employment service and other legal entities and individuals.

In accordance with the letter of the Ministry of Finance of Russia from 06.10.2006 No. 07-05-06 / 244 if the organization concluded an agreement with an educational institution with a license for educational activities, to provide educational services for professional training (retraining) of their full-time workers who have completed higher education ( secondary) education, according to the programs of additional training (retraining) of specialists in order to improve the qualifications and more efficient use of these specialists in the activities of this organization, the costs of training (retraining) of such specialists can be taken into account for the purpose of taxation of profits in other expenses related with production and implementation.

In particular, the taxpayer has the right to reflect the expenses for training an employee of an organization at the advanced training courses on international standards program.

A similar approach to the decision of the question under consideration is reflected in the WFNS of Russia in Moscow of October 13.10.2006 No. 21-11 / 090326? Including for the purpose of taxation of profits of expenses aimed at raising employees' qualifications?

In a letter from 10.10.2005 No. 20-12 / 73009? On the procedure for accounting for expenses related to staff training abroad, when calculating the income tax by a foreign company operating in the territory of the Russian Federation through a permanent representation? The UFNS of Russia in Moscow commented on the following situation. A foreign organization carried out activities in the Russian Federation through a permanent representation. In this regard, the question arises: has it been entitled to take into account when calculating the tax base for income tax costs of employee training abroad?

Answering this question, the UFNS of Russia in Moscow marked the following. In accordance with subparagraph 23 of paragraph 1 and paragraph 3 of Art. 264 of the Tax Code of the Russian Federation for the purpose of taxation of profits to other expenses related to the production and implementation include the costs of training and retraining of personnel (including with advanced training of personnel) on a contractual basis with educational institutions.

The above costs are included in other expenses:

- If the services are provided, in particular, foreign educational institutions that have the appropriate status.

If on the territory foreign state State accreditation (licensing) is not carried out, then documents confirming the fact of training should be presented to recognize costs for the purpose of taxation of profits. This may be a contract (contract), on the basis of which training is conducted, the training program, as well as certificates or certificates upon completion of training confirming the provision of training services;

- If the training (retraining) is held by the taxpayer employees, consisting in the state of the organization.

In the state of the organization can consist only those persons with which employment contracts are concluded. Persons performing work (providing services) under civil law agreements are not considered to be held in the state of the organization;

- If the training program (retraining) contributes to advanced training and more efficient use of such a specialist in this organization as part of the taxpayer's activities.

At the same time, the concepts of "professional retraining of specialists" and "additional professional education (professional development) of specialists" are determined by the Regulations on the procedure and conditions of professional retraining of specialists and the Model Regulations on the educational institution of additional vocational education (advanced training) of specialists approved by the Decree of the Government of the Russian Federation of 26.06. 1995 No. 610.

These documents also provide the tasks and objectives of professional retraining and advanced training of specialists and defined temporary periods during which professional retraining and professional development should be carried out.

As practice shows, arbitration courts allow organizations to take into account the costs of training workers abroad. This is confirmed by the decision of the FAS of the East Siberian District of 11.10.2006 No. A33-33727 / 05-F02-5260 / 06-C1 in case No. A33-33727 / 05.

Example.

The tax authority spent desk tax audit Presented OJSC of the updated tax declaration on income tax.

During the audit, the tax authority revealed the fact of incomplete payment of income tax budget due to the unreasonable inclusion in the cost of payment costs for the organization of a business trip general Director Societies at the International Seminar in order to improve the skills.

According to the results of the audit, the tax authority decided to bring the Company to liability for the tax offense provided for in paragraph 1 of Art. 122 Tax Code of the Russian Federation, for incomplete payment of income taxes in the form of a fine. In addition, the tax authority suggested a society to pay income tax and penalties.

Disagreeing with the decision of the tax authority, OJSC appealed to the court with a statement about recognizing it illegal.

The Arbitration Court supported the position of the taxpayer. Let's explain why.

In accordance with subparagraph 23 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation, the costs taken into account in the formation of a tax base for income tax include the costs of training and retraining of personnel consisting in the state of the taxpayer, on a contractual basis in the manner prescribed by paragraph 3 of the above-mentioned Article Codex.

The court noted that to confirm the correctness of the calculation of income tax, namely the reasonableness of revenues to the amount of expenditures on the preparation and retraining of personnel, society was obliged to submit to the tax authority evidence of compliance with the procedure provided for in paragraph 3 of Art. 264 NK RF.

Of the materials of the case, it was possible to conclude that the Company presented in confirmation of expenses tax author The contract according to which the educational organization has pledged to provide the Company to the Company for organizing the business trip to his representative to improve the qualifications to the International Seminar.

Along with this, the following documents were presented:

- constituent documents and licenses of the educational organization;

- extract from the minutes of the meeting of the Board on the election of the Director-General;

- Order on the direction of the General Director of the Company in Australia and New Zealand to participate in the seminar;

- certificate of raising the qualifications about the passage by the head of short-term learning;

- Program of the seminar.

The arbitral tribunal, examining the evidence related to the participation of the Director-General in the seminar, concluded that the costs of the organization for training and retraining of personnel on a contractual basis with educational institutions were substantiated and documented.

Thus, both tax authorities and arbitration courts allow tax accounting Expenditures on training workers abroad. But it is important to have a package of documents confirming the validity of accounting for such costs.

Tax authorities draw the attention of taxpayers to the fact that all expenses taken into account when calculating the tax base for income tax must comply with the requirements provided for by paragraph 1 of Art. 252 Tax Code of the Russian Federation, namely, they must be reasonable, documented and at the same time are produced to carry out activities aimed at obtaining income.

This legal position is given in a letter of the Federal Migration Service of Russia in Moscow dated February 17, 2006 No. 20-12 / 12674? Regarding for the purposes of taxation of profits of expenses related to payment of employee training courses.

Similar conclusions were made in a letter to the UFNS of Russia in Moscow dated 12.07.2005 No. 20-12 / 52409? On the inclusion of costs of paying for employee qualifications to increase the costs that reduce the tax base when calculating income tax?

The generalization of arbitration practice shows that when considering the tax disputes, the courts check the economic validity of the cost of training and retraining of specialists. According to the courts, the costs of training employees of the organization must comply with the above requirements of paragraph 1 of Art. 252 Tax Code of the Russian Federation (Resolution of the FAS of the Moscow District of June 25, 2007, July 29, 2007 No. KA-A40 / 5906-07 in case No. A40-69352 / 06-151-429, FAS of the Uralsky District of November 22, 2006 No. F09-10453 / 06 -S2 in case number A07-11384 / 06).

Arbitration courts allow organizations to reflect in tax accounting documented and economically reasonable expenses for training their employees. This is confirmed by the resolution of the FAS of the North-West District of 10.05.2007 in case No. A56-10282 / 2006.

The presence of properly executed documents allows organizations to prove their rightness in litigation (Resolution of the FAS of the Moscow District of 02.08.2006, 07.08.2006 No. A40 / 7139-06 No. A40-55022 / 05-99-343).

As an example of one of such disputes, we give the Resolution of the FAS of the East Siberian District of January 15, 2007 No. A33-32437 / 05-F02-7147 / 06-C1 in case No. A33-32437 / 05.

Example.

The tax authority conducted an on-site tax audit of OJSC. According to the results of the inspection, the tax authority was charged to society a profit tax, penalties and imposed a fine due to the overall costs of the cost of training and certification of professional accountants (forty-hour courses included in the training system of professional accountants).

The taxpayer did not agree with the position of the tax authority and appealed to the arbitration court.

Allowing the tax dispute is essentially, the court noted the following. According to subparagraph 23 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation on the other costs associated with production and implementation include the costs of the taxpayer for the preparation and retraining of personnel consisting in the state of the taxpayer, on a contractual basis.

Article 196 of the Labor Code of the Russian Federation provides that the employer conducts professional training, retraining, advanced training of employees. At the same time, it determines the need for training and retraining of personnel for his own needs.

The Arbitration Court, guided by the Model Regulations on the educational institution of additional professional education (advanced training) of specialists, indicated that under the advanced training, the renewal of theoretical and practical knowledge is recognized in connection with the emergence of new methods for solving professional tasks.

The passage of special postgraduate training on the program of training and certification of professional accountants, approved by the Ministry of Finance of Russia, the Association of Accountants and Auditors of Commonwealth 28.06.1996, was a prerequisite for obtaining a professional accountant certificate, aims to ensure the necessary level of modern professional knowledge and skills in accordance with the increased requirements To the qualifications of specialists.

This program was developed in accordance with paragraph 2.1 of the provisions on the certification of professional accountants approved by the Ministry of Finance of Russia 15.02.1996 No. 16-00-26-02, the Association of Accountants and Auditors of the CIS 08.02.1996. Clause 1.3 of the above provision, it was envisaged that in organizations whose activities in accordance with the established criteria were subject to mandatory audit, the appointment of a specialist for the appropriate position was recommended to be performed only in the presence of a qualifying certificate of a professional accountant or an auditor certificate.

At the same time, the court concluded that the costs associated with professional retraining and advanced training of accounting staff, were documented by orders for admission to work (translated), training contracts, retraining and advanced training of personnel, copies of licenses for educational institutions for the right to conduct educational activities, invoices and were economically justified, since receiving a certificate A professional accountant pursued the purpose of providing the necessary level of modern professional knowledge and skills in accordance with the promotion of the qualifications of specialists.

A similar approach to solving the question under consideration is traced in the resolution of the FAS of the North-West District of 09.03.2007 in case No. A56-44849 / 2005.

In the presence of communication of incurred costs and retraining of personnel with production activities, the organization has the right to reflect them in tax accounting. We illustrate the above on the example from arbitration practice.

Example.

According to the results of the cameral tax audit, the tax authority declared the tax authority declared the tax authority decided to attract the Company to the liability provided for in paragraph 1 of Art. 122 Tax Code of the Russian Federation, in the form of penalty. In addition, the tax authority devounted to society a tax on profit and penalties. The basis of the decision-making of the tax authority was the assignment by the Company to the cost of expenditures that reduce taxable profits, the cost of training and retraining of personnel.

The Company challenged the decision of the tax authority in court.

The Arbitration Court recognized the tax authority to be illegal. And that's why.

Subparagraph 23 of paragraph 1 of Art. 264 Tax Code of the Russian Federation refers to other expenses related to the production and implementation, taxpayer expenditures for training and retraining of personnel consisting in its staff on a contractual basis.

Article 196 of the Labor Code of the Russian Federation provides that the employer conducts professional training, retraining, advanced training of employees. He also determines the need for training and retraining of personnel for their own needs.

The court found that the organization had such structural units as a logistics department, department capital construction, as well as the post of psychologist; The company had a license to implement construction work. In addition, the Company submitted to the case file licenses of educational institutions, contracts for the provision of educational services, invoices, payment documents.

Considering that the controversial costs of the Company pursued the goal of providing the necessary level of modern professional knowledge and skills in accordance with the improving qualifications of specialists, the Court concluded that the costs of the Company related to the professional retraining and advanced training of employees were documented, economically justified And according to its content corresponded to the provisions of subparagraph 23 of paragraph 1 of Art. 264 NK RF.

The Arbitration Court stressed that the tax authority did not submit documents that refuted the connection of the costs declared by the taxpayer with the Company's production activities.

One of the conditions for inclusion of training costs in other expenses is the requirement that services turn out to be:

- Russian educational institutions that have received state accreditation (having a relevant license);

- foreign educational institutions with appropriate status.

Meaning judicial practice There are cases when organizations managed to prove the legality of the tax accounting of expenses for training their employees, even in the absence of a license from an educational institution.

I will illustrate the above example from the practice of arbitration courts (Decree of the FAS of the Moscow District of 18.06.2007, 20.06.2007 No. CA-A40 / 5453-07 in case No. A40-67705 / 06-80-264).

Example.

The tax authority conducted an exit tax audit LLC. According to the results of events tax control The tax authority decided that the Company broke the provisions of subparagraph 23 of paragraph 1, paragraph 3 of Art. 264 of the Tax Code of the Russian Federation due to the fact that the costs of training their employees in an organization that did not have a state accreditation and license.

Considering the conclusions of the tax authority illegal, the Company appealed to the Arbitration Court with the requirement to recognize the decision of the tax authority invalid.

By the decision of the arbitral tribunal, the requirement of the taxpayer was satisfied. And that's why.

One of the activities of the Company was the maintenance and repair of aviation chairlif. The society was obliged to comply with the existing requirements for maintenance and repair not only the national, but also the rules of the foreign manufacturer, since Russian airlines were used by part of foreign production.

The court estimated the training contract, acts of acceptance-delivery, invoice, payment order, as well as the laws of the European Union No. 1592/2002 and No. 2042/2003 "Certification requirements for the operational and repair enterprises of civil aviation".

As a result, the court found that the training of the Company's personnel in the CJSC was to a complex of services for the preparation of an organization for the passage of certification and the receipt of the EASA approval certificate (European Aviation Security Agency). In addition, the execution of its obligations under the Agreement made it possible to OOO to get a certificate of approval on EASA in the European Agency for Aviation Security. 145.0300 who gave the right to perform repair work on foreign production aircraft.

At the same time, the court found that the CJSC was not in accordance with its constituent documents of the educational institution and did not provide training (retraining) and advanced training of employees of the Company.

The facts of carrying the above costs, their economic validity were confirmed by documents.

Applying the provisions of subparagraphs 15 and 49 p. 1 Article. 264 of the Tax Code of the Russian Federation, the court came to the conclusions that LLC rightly attributed these costs for other costs associated with production and implementation, and the tax authority was wrongfully carried out the costs of the above-mentioned costs for the costs associated with the preparation and retraining of personnel.

In another case, the court recognized the cost of training experts to be ruling foreign organizationwho did not have the status of an educational institution (Resolution of the FAS of the Moscow District of 12.10.2006, 10/19/2006 No. KA-A40 / 9887-06 in case number A40-85024 / 05-115-555).

Example.

Ltd. appealed to the arbitration court with a statement about invalidation tax Inspection On his attraction to responsibility for the commission of the tax offense. In the contested decision, the tax authority considered that in the violation of subparagraph 23 of paragraph 1, paragraph 3 of Art. 264 of the Tax Code of the Russian Federation, the Company unreasonably included the costs of training employees in a foreign consulting company who did not have the status of an educational institution.

The Arbitration Court noted that the taxpayer has the right to include in other expenses (in accordance with subparagraph 23 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation), the costs of acquiring (on a contractual basis) in the foreign organization of training services, subject to the submission of documents confirming the availability of Status of the educational institution of a foreign organization.

Indeed, society did not submit such a document to the tax authority.

But according to the conclusion of the court, this fact did not lead in this case to the unlawful inclusion of controversial expenses to the composition of other expenses related to production and implementation, as any costs corresponding to the requirements established by paragraph 1 of Art were recognized for the purposes of taxation. 252 Tax Code.

The costs of society to participate in the international course of study, the Court recognized as economically justified, since:

- Staff employees LLC - Deputy Director for Production and Head of the Production Department took part;

- the topic of the international course - "Trade in fuel oil and diesel in the triangle Amsterdam - Rotterdam - Antwerp;

- According to the Company's Charter, one of the main directions of its activities is the acquisition, storage, processing and sale of oil, gas and petroleum products, as well as exports and imports of goods and services;

- According to the conclusion of the MOSCOSNEFTEISPECTIONS OF THE MINERENERGO RUSSIA, the society has the right to carry out activities in the form of oil, gas and their processing products, including the acquisition and supply of petroleum products;

- According to the resolution of processing, the Company had the right to process unstable gas condensate, the processing products of which are including diesel fuel and fuel oil.

From the analysis of the above judicial precedents, the following conclusions can be drawn. The lack of a license from the organization conducted by training employees, although does not comply with the requirements of paragraph 3 of Art. The 264 Tax Code of the Russian Federation is not an obstacle to reflection in tax accounting tax accounting. However, such costs cannot be qualified according to subparagraph 23 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation as expenses for training and retraining of personnel.

In this situation, the costs of an organization can be qualified in accordance with subparagraph 15 of paragraph 1 of Art. 264 NK RF as expenses for consulting and other similar services. In addition, the taxpayer may refer to subparagraph 49 of paragraph 1 of Art. The 264 Tax Code of the Russian Federation, according to which the list of other expenses is open, which allows it to take into account the costs that are not directly mentioned in the Code.

In accordance with paragraph 3 of Art. 264 of the Tax Code of the Russian Federation are not recognized by training and retraining costs:

- expenses related to the organization of entertainment, recreation or treatment;

- costs associated with the content of educational institutions or the provision of them free services;

- expenses related to payment of training in higher and secondary special educational institutions of workers in the receipt of the highest and secondary special education.

These costs are not accepted for tax purposes.

According to the courts, in paragraph 3 of Art. 264 of the Tax Code of the Russian Federation established an exhaustive list of costs that are not recognized by expenses for training and retraining of personnel (Resolution of the FAS of the Ural District of August 10, 2006 No. F09-6966 / 06-C7 in case No. A76-24830 / 05).

To take into account the costs of training, training and retraining of personnel,
and also to improve the qualifications, "simplities" must comply with a number of conditions.
They are listed in paragraph 3 of Article 264 of the Tax Code:

• employee training is carried out on the basis of a contract with Russian educational institutions that have a license, or foreign educational institutions that have the appropriate status;
• employees who are trained have entered into an employment contract with the organization;
• potential employees within three months after the end of training must conclude an employment contract with the organization paying for their training, and to work
  In organizing at least one year.

If after three months after the end of studying the employment contract with the applicant
will not be signed or a prisoner employment contract will be terminated before one year
from the moment of signing, the "simplist" is obliged to include in the USN-revenue amount of the fee for the training of an employee. We are talking about the amount he had previously taken into account in expenses (a letter of the Ministry of Finance of Russia
dated October 11, 2016 No. 03-11-06 / 2/59105).

An exception to this rule is cases where the employment contract is terminated in circumstances independent of the will of the Parties (Art. 83 of the Labor Code of the Russian Federation). These include, in particular:

• restoration of an employee who has previously implemented this work, by decision of the State Labor Inspection or Court;
• in the invisibility;
• conviction of the employee to punish, which eliminates the continuation of the previous work;
• recognition of the employee fully incapable of work in accordance
  with medical conclusion, etc.

note

We are talking about the conclusion of an agreement on the training of employees of the company with the organization, and not with IP. If the employee passes, for example, retraining from a teacher who is an individual entrepreneur (very often studying foreign languages), then officials believe that the condition of paragraph 3 of Article 264 of the Code is not fulfilled. And costs
the training will not be taken into account in the expenditures in the calculation of a single tax (a letter of the Ministry of Finance of Russia of March 27, 2006 No. 03-03-05 / 4).

What is not recognized by expenses for training and retraining

Do not recognize the costs of training and retraining of personnel the following company costs:

• to pay for entertainment, recreation or treatment of employees;
• for the content of educational institutions;
• for fulfillment for educational institutions of free work or free services.

All other personnel training costs can be taken into account in the costs.

EXAMPLE

Asset LLC (applies USN, tax object - "revenues minus expenses") concluded with a university licensed, an employee's training contract (obtaining a second higher education). For the first year of study, the company listed an advance in the amount of 75,000 rubles. Since the receipt by the second higher education officer refers to training costs for basic and additional educational programs, professional training and retraining of employees, such costs reduce the income of the "simplist".

Training in a foreign educational institution

Russian citizens can be trained, training and improve qualifications
not only in domestic, but also in foreign educational institutions.

Unlike the Russian educational institution, a foreign license is not required. Enough document that the institution is educational in accordance
with legislation in force in its state.

Training, training and advanced training russian citizens In foreign educational institutions are carried out according to direct contracts (law of December 29, 2012
№ 273-ФЗ). At the same time, an international agreement should be concluded between Russia and the state in which the educational institution is registered.

Costs for training external parties

The costs of training an external part-master can also be taken into account in the expenditure of the company, if in the labor contract with the part-time employee will be indicated by his position on a staffing schedule. Indeed, in this case, it is considered to be adopted in the staff.

Getting a professional accountant certificate

Also learning is considered to obtain a professional accountant certificate. If the company pays an accountant training, these costs can be taken into account in the expenditures of the "Simplist".

In addition to learning, the procedure for obtaining a certificate also suggests the payment of a one-time contribution for the examination of the examination committee of the IPBR. This collection does not apply to expenses for advanced training. After all, money is transferred not to an educational institution, but attestation commission of the IPB of Russia. In addition, the payment of such a contribution for the accountant is its income in kind, so the company is obliged to charge and keep NDFL and accrual pension contributions. This can be done at the expense of any cash paid by the employee.

Documents confirming the expense of training

To confirm the costs of training in educational institutions, such documents will be required:

• plan (program) of training staff and future workers for the current year. It is necessary to indicate the goals of increasing the educational level of personnel or the preparation of future workers and list the names sent to study;
• order (Order) of the head on the direction of individuals for training (training, retraining, advanced training);
• a contract with an educational institution concluded directly on behalf of the organization (but not on behalf of employees);
• photocopy of license to conduct educational activities by the Russian institution;
• a copy of the document confirming the availability of relevant status from a foreign educational institution;
• documents confirming the payment of training (bank statements, parish orders);
• the act of providing services. It needs to specify the name of the curriculum and its value in rubles. With long-term training, the document is drawn up for each reporting period, that is, once a quarter, and payment of services is included in the cost of the expenses quarterly;
• a copy of the course of graduation (certificate of grades ending, a copy of the diploma, certificate, certificate, certificate, certificates, etc.). These documents are optional, but desirable.

EXAMPLE

LLC "Akt" applies USN (tax object - "Revenues minus costs").
Based on the order of January 10 of the current year, the financial director of Ivanov in order to improve the qualifications was sent to courses "Managing Financial Flows in Market Conditions". Target training program and order of learning Ivanov on courses in the "Asset" are available. The educational institution has a state accreditation and license to conduct educational activities.

Under the terms of the contract, the educational institution lists the payment in the amount of
35 400 rubles. (including VAT - 5400 rubles.). After graduation, January 16 of this year, the organization received an act on the provision of services.

On the same day, the "Asset" accountant included a training fee in the amount of 30,000 rubles.
(35 400 - 5400) to the cost of single tax. The same number need to be included
the costs and VAT listed by the educational institution in the amount of 5400 rubles.

note

If training is carried out in another city, then not only training costs are taken into account,
but travel expenses: travel, hire residential premises And daily.

"Audit Vedomosti", N 3, 1999

The cost of production (works, services) is a valuation of products used in the process of production (works, services) natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs of its production and implementation. The costs of organizations directly related to industrial (trade, etc.) can be divided into several groups.

The first cost group is expenses that relate to the cost (circulation costs) in full.

The second cost group is the costs that in the formation of the actual cost of production (works, services) on accounting accounts must be taken into account in full, but when calculating income tax (for tax purposes) are subject to adjustment within the limits approved in the prescribed manner, Norms and standards. This group includes the costs of employees of an enterprise for office travel on the territory of Russia and abroad, advertising costs, representative, training and retraining costs on a contractual basis with educational institutions, compensation for the use of personal cars for service trips, the cost of maintenance of the service Motor transport (in terms of combustion consumption - lubricants), the cost of paying interest banks.

The third cost group is the costs that relate to the cost within the established norms and standards. These include expenses for voluntary insurance (They are taken into account in the cost of production (works, services) formed in accounting as well as for tax purposes, within the established norms).

Accounting and taxation of expenses for training and retraining on a contractual basis with educational institutions

These costs relate to the second of the above costs. It is assumed that training and retraining of personnel are carried out on a contractual basis with educational institutions.

According to paragraphs. "K" of paragraph 2 of the cost of costs to the costs associated with the preparation and retraining of personnel include:

• payment of employees of medium wages at the main place of work during their training with a separation from work in the system of advanced training and retraining of personnel;
• the cost of training students and an increase in the qualifications of workers who are not liberated from the main work;
• payment of holidays with preservation of fully or partially wages provided in accordance with the current legislation to persons successfully student in the evening and correspondence and secondary special educational institutions, in correspondence postgraduate studies, in evening (replaceable) and correspondence general education institutions, in the evening (replaceable) professional - technical institutions, as well as entering the graduate school with a separation and without separation from production; pay for their travel to the place of study and inversely stipulated by law;
• the costs associated with the payment of scholarships, tuition fees on contracts with educational institutions for training, advanced training and retraining of personnel, costs basic organizations For the remuneration of engineering and technical workers and skilled workers, liberated from the main work, on management of training in the context of the production and production practice of students in educational institutions, secondary vocational institutions and secondary special institutions, students of higher educational institutions.

For tax purposes, the total amount of expenses for the preparation and retraining of personnel attributable to the cost of production (works, services) cannot exceed 2% of the cost of employees, included in the cost of production (works, services). According to paragraph 3 of the Ministry of Finance of Russia from 06.10.1992 N 94 "Norms and standards for executive expenses, advertising costs and training and retraining on a contractual basis with educational institutions governing the amount of these expenses for the cost of production (works, services) and the procedure and procedure for training and retraining costs on a contractual basis with educational institutions include the costs associated with payments to enterprises in accordance with the Treaty for the provision of educational institutions in the process of training specialists not provided for by the approved curricula; for training personnel who have not passed competitive examinations and adopted for training under the contract; For retraining and advanced training. Such costs are subject to inclusion in the cost of production (works, services), subject to the conclusion of contracts with state and non-state professional educational institutions that have received state accreditation (having a relevant license), as well as foreign educational institutions.

Attention and accounting for taxation (within the limits of standards), the costs associated with the preparation and retraining of personnel are possible subject to the following basic general conditions.

1. The presence of a license for educational activities at the educational institution. In the organization's agreement with the educational institution, license details must be indicated or a copy is attached. According to paragraph 6 of article 33 of the Law of the Russian Federation of 10.07.1992 N 3266-1 "On Education" as amended 11/16/1997 (hereinafter referred to as the text of education) the right to conduct educational activities arises from an educational institution from the date of issuing a license (permit). Therefore, the institution becomes educational only from the moment of obtaining the license of the established sample and from now on legal entity (Organizations) There are the right to attribute the corresponding costs for the cost. If the organization enjoys the services of branches of educational institutions, then the relevant license must be directly from the branch (in accordance with paragraph 2 of article 33 of the Law on Education). In the absence of a license for the right to conduct educational activities and provided for by this license, the education document issued by persons who have been trained, the services provided to conduct consulting seminars should be attributed to consulting services, the costs of payment of which are expected to cost the cost of production (works, services) in accordance with paragraphs. "And" paragraph 2 of the cost of costs (the basis: a letter of state union, Moscow from 29.08.1994 N 11-13 / 11112 "On the procedure for attributing the costs associated with consulting seminars").
2. The presence of an agreement with the organization's training institution (advanced training, retraining). At the conclusion of an agreement with an educational institution that does not have a license, according to the explanations of the Supreme Arbitration Court of the Russian Federation (a letter from 19.01.1993 N C-13 / OP-19) such a transaction may be considered as invalid, followed by recovery in the income of the state of all income received by her. It cannot be attributed to the cost of training a fee for the purpose of appropriate training or advanced training, if the training contract is concluded directly between the student citizen and the educational institution.
3. The validity of advanced training (training) from an industrial point of view. So, in accordance with the Model Regulations on Continuing Professional and Economic Training national economy, approved by the Decree of the State Protection Protection of the USSR, the USSR State Education and the Secretariat of the Central Federal District of 15.06.1988 N No. 369, 92-14-147, 20 / 18-22, the basis for the direction of employees for advanced training courses may be a training plan and order of the head on the direction of courses. The plan should also be approved by the head of the organization under concluded agreements with educational institutions.
4. Documentary confirmation of the results of training, retraining and advanced training of employees of the organization. According to paragraph 2 of Article 27 of the Law on Education Education Institutions Implementing General Education and professional programs, Issue to persons who have passed certification, a state-owned document on the level of education and (or) qualifications.
5. Documentary confirmation of the fact of successful learning. The implementation of this provision is required in the case when training in an educational institution lasts for several years. For reasonable inclusion in the cost of production costs of paying for training leaves and the cost of travel to the place of study and back to students (graduate students) in accounting should be available certificate of absence of academic debt (or other document confirming successful learning).
6. The presence of a direct organization agreement with a foreign educational institution in accordance with paragraph 3 of Article 57 of the Law on Education. This is necessary if the production of payment for employees in foreign educational institutions is classified at the cost price.

In this case, the value does not have a license (mandatory licensing of educational activities when classifying at cost is prerequisite Only in training in Russian educational institutions), and the presence of an appropriate international agreement between the Russian Federation and the country where the employee is trained. According to Article 1 of the Federal Law of 22.08.1996 N 125-FZ "On the Higher and Postgraduate professional education"(hereinafter referred to as the Law on Higher and Postgraduate Professional Education), if other rules have been established by the International Treaty of the Russian Federation than those provided for russian legislationThe rules of the international treaty are applied.

Do not belong to training costs and are not included in the cost of production (works, services):

• costs associated with the content of educational institutions and provide them with free services;
• expenses for training for work on newly commissioned enterprises that are funded by profits remaining at the disposal of enterprises and organizations, or other special sources.

Benefits for students

Article 196 of the KZOT RF binds the provision of benefits for workers who study without separation from production, with the presence of mandatory state accreditation of an educational institution.

In accordance with paragraph 28 of the Model Provision on the educational institution of additional professional education (advanced training) of specialists approved by the Decree of the Government of the Russian Federation of 26.06.1995 N 610, for employees of enterprises, organizations and institutions, regardless of the forms of ownership during their training (vocational training , retraining of personnel, training to the second profession, advanced training) with a separation from work, the average salary for the main place of work is maintained.

The norms and procedure for reimbursement of expenses in the direction of employees of enterprises, organizations and institutions for the implementation of installation, commissioning, construction work, on advanced training courses, as well as for the mobile and traveling nature of work, for the production of works by the Watch method and field work, for permanent operation on the road On the territory of the Russian Federation, approved by the Decree of the Ministry of Labor of Russia dated June 29, 1994 No. 51 and the resolution of the Ministry of Labor of Russia dated 15.06.1995 N 31, established the norms and procedure for reimbursement of expenses in the direction of employees of enterprises, organizations and institutions for advanced training courses. Incomorbates who sent for training with a separation from work remains the average wage at the main place of work and are paid during the first two months of the daily norms established by travel in the Russian Federation.

In accordance with the letter of the Ministry of Finance of Russia of 27.05.1996 N 48 from July 1, 1996, the rate of payment was established - 22 rubles. For every day of finding on a business trip. After two months, the student is paid scholarship in the amount of minimum payment Labor approved in the prescribed manner, unless other payment is provided for by the contract between the head of the enterprise, the organization, institution and the person sent to training. In accordance with the Federal Law of 09.01.1997 N 6-FZ "On Enhancing minimum size wages "he is per month 83 rubles. 49 kopecks.

Payment of listeners to the place of study and back, daily ability to stay on the way, as well as the payment of scholarships are carried out at the expense of enterprises, organizations and institutions at the place of main work. At the time of study, students are provided by a hotel-type hostel with payment of expenses due to the guide side. In case of the impossibility of providing residential premises to employees when referring to advanced training courses, the costs of hiring residential premises are reimbursed by actual expenses confirmed by relevant documents, but no more established norms of costs for hiring residential premises during travel in the Russian Federation (from July 1, 1996 - no more than 145 rubles per day in accordance with the letter of the Ministry of Finance of Russia of 27.05.1996 N 48). In the absence of confirming documents, the amount of 4 rubles is reimbursed by the employee. 50 kopecks

Procedure for calculating value added tax

The amounts of costs for training, retraining and advanced training of personnel are included in the cost of products (works, services) without value added tax. In accordance with paragraph 2 of Article 7 of the Law of the Russian Federation of 06.12.1991 N 1992-1 "On value added tax" The amount of value added tax to be submitted to the budget is defined as the difference between tax amounts received from buyers for implemented It products (works, services), and tax amounts actually paid to suppliers for purchased (compensated) material resources (performed works, services rendered), the cost of which relates to the costs of production and circulation.

The current legislation provides for restrictions on reimbursement from the budget amounts of value-added tax per advertising, representative, travel and other normalized costs.

In accordance with paragraph. travel of personal cars, travel costs (expenses to travel to the place of office travel and back, including the cost of use in bedding trains, as well as expenses for hiring residential premises), representative expenses, attributable to the cost of production (works, services) in The limits of the norms established by the legislation are subject to compensation from the budget only within these limits, and above the norm - the tax reimbursement from the budget is not subject to, but refers to the profit remaining at the disposal of organizations (enterprises). In this case, the amount of tax paid in the reimbursement of such expenses within the normal range is determined by settlement rate 16.67% of the amount specified expenses.

Income tax retention order

Organizations when paying due to own funds The cost of training the employee or his children in the higher educational institution must be remembered about the need for certain cases to maintain income tax.

According to a letter of public officials service of Russia from 28.06.1996 N 08-1-07 / 790, the cost of training is not included in the total income tax income in cases where the legislation provides free provision of education to citizens, namely:

• in accordance with Article 5 of the Law on Education upon receipt of for the first time in state and municipal educational institutions on a competitive basis;
• based on the provision on the target contract preparation of specialists with higher and secondary vocational education from among those who study at the expense of funds federal budget and budgets of the constituent entities of the Russian Federation approved by the Decree of the Government of the Russian Federation of 19.09.1995 N 942;
• in accordance with the state progress of retraining, established by the Decree of the Government of the Russian Federation of September 13, 1994 N 1047 "On the organization of retraining and advanced training of civil servants of the federal executive authorities" at the expense of the federal budget;
• in the manner determined by Article 184 of the KZOT RF, establishing an individual, brigadier, coursework and other forms vocational training at the expense of the enterprise.

In the same letter, the State National Service of Russia explains that the improvement of the qualifications of workers related to the production need and not providing for the preparation of a higher or secondary special education is a form of vocational training, and its value paid by the enterprise should not be entrusted with income tax. In all the other cases that have not listed above, the payment of medium or higher vocational education by individuals at the expense of organizations of organizations, both consisting and not consisting of labor relations, is subject to inclusion in the total taxable income of these persons in the general order in accordance with P. 6 Instructions on income tax providing that the amounts of funds aimed at paying any services (material and social benefits) are included in the tax income of these individuals. Thus, the fee of a legal entity for the training of his employee or his children should be included in the cumulative taxable income of this employee.

The daily, fare and accommodation of employees are not included in the taxable income (subject to documentary confirmation of expenses) aimed at training (training, retraining, training in second profession, advanced training). Payment of these expenses is made at the expense of the guide (at the place of the main work of employees) in the manner prescribed by paragraph 6 of the norms and the procedure for reimbursement of expenses. The amounts listed by enterprises, institutions and organizations for the participation of their employees in seminars and conferences and intended to pay for the cost of services (activities), the provision of which individuals Under normal conditions, it is paid (vouchers, excursion service, visiting banquets, etc.), to be included in the cumulative taxable income of these persons in the general order (foundation: a letter of the State National Service of Russia from 14.06.1996 N VG-8-08 / 442 " About retention order income tax from individuals ").

Adjustment of taxable profit for tax purposes

When generating costs in accounting accounts and for tax purposes, it is necessary to be guided by the costs of the costs established by the current regulatory documents that are subject to accounting in the "Accounting" and "tax" cost.

For tax purposes, accounting costs are subject to adjustment. According to the instructions of the state service of Russia from 10.08.1995 N 37 "On the procedure for calculating and paying to the budget of the tax on the income of enterprises and organizations" the basis of the formation of the "tax" profit is balanced, i.e. Profit detected in accounting accounts and corrected accordingly for tax purposes. Currently, the current mechanism for calculating the amount of taxable profit does not imply the need for calculating and allocating the amount of cost for tax purposes. Technically, the object of taxation is defined as balance profit Organizations increased for certain amounts of expenditures over established standards by filling out a certificate of the procedure for determining data reflected in line 1 calculation of tax from actual profit.

Example 1.. The expenses of the organization for training and retraining of personnel in 1998 amounted to 8200 rubles. The cost of labor, included in the cost of production (works, services), amounted to 180,000 rubles for the year. When determining the taxable profit for tax purposes following the results of the work for 1998, the organization defines a standard for calculating the limit sizes of training costs:

in fact: 8200 rubles;

regulatory: 180,000 rubles. x 2% \u003d 3600 rubles;

excess: 8200 rubles. - 3600 rubles. \u003d 4600 rub.

Adjustment (increase) of taxable profits for 4600 rubles. It is made extra system, i.e. At the same time, in accounting, no fixes and recordings (wiring) are not done. Profit adjustment is made only for tax purposes. In our case, the profit for tax purposes increases by the amount of excessive costs included in the cost of production (works, services), over established limits, standards and standards for training costs under contracts with educational institutions.

On line 4.1 (PP. "F) Help on the procedure for determining the data reflected in line 1 of the calculation of tax from actual profit, for 1998, the amount of 4600 rubles should be shown. (8200 rub. - 3600 rubles.). Thus, taxable profits will be further increased by 4600 rubles, and income tax will be paid in 1998.

Accounting

In accounting, the fee for training on the basis of contracts with educational institutions (in terms of reporting period) is reflected in the debit of account 26 " General running costs" <*> In correspondence with accounting accounts for the costs of expenses (60 "Calculations with suppliers and contractors", 70 "Calculations with the staff of the enterprise for wage", 71 "settlements with accountable persons"<**>, 76 "Calculations with different debtors and creditors", etc.). The amounts of costs for training, retraining and advanced training of personnel are included in the cost of products (works, services) without value added tax.

<*> The costs of logging in order to train specialists of the organization rules of operation and work with equipment requiring installation supplied under a contract with a foreign provider belong to the debit of account 08 " Capital investments", subaccount" costs that do not increase the cost of fixed assets "with the subsequent write-off of data of the amounts due to sources of financing as it is complete completed the work on the supply and installation of equipment (base: p.3.1.7 provisions for accounting long-term investmentsapproved by the Ministry of Finance of Russia from 12/30/1993 N 160):

Dt 08, subaccount "Costs that do not increasing the cost of fixed assets", Kt 71 - Writes to travel expenses for the purpose of training under the terms of the contract at the rate on the date of the preparation advance report;

Dt 88, Kt 08 - Celebrated training costs according to the act of putting completed equipment installation work.

Taking into account that the costs of travel for the purpose of training for equipment, accountable on account 08 "Capital investments" (subaccount "costs that do not increase the cost of fixed assets") are eventually debited due to sources of financing and turnover in account 08 It is taken into account when calculating the taxable base for calculating the property tax of the enterprise, the costs of such business trips are allowed immediately after the presentation of advance reports (and not after the equipment is commissioned).

<**> Until the advancement of the advance report on the amounts in foreign currencyissued under the report, according to the corresponding accounting register at the end of the reporting period, the exchange rate difference is reflected in accordance with regulatory documents Accounting:

Dt 80 (83), subaccount "Currency differences", Kt 71 - on negative coursework;

Dt 71, Kt 80 (83), subaccount "Currency differences" - on positive coursework.

Example 2.. The expenses of the organization from Example 1 to improve the skills of personnel were produced in the IV quarter of 1998. The organization issues calculation ( tax Declaration) For value added tax quarterly. Wages were paid to employees at the main place of work during their stay on advanced training courses - 900 rubles. Paid for travel to the place of advanced training and back (by advance reports) with value added tax - 1800 rubles. Listed under the Treaty with an educational institution for raising the qualifications without value added tax - 5800 rubles.

In the accounting of the organization, the advanced training is reflected as follows.

Listed from the current account with a learning institution for advanced training according to the invoice:

debit account 76 "Calculations with different debtors and creditors", subaccount "Calculations for advanced training", credit account 51 "Settlement account" - 5800 rubles.

At the same time recorded:

debit account 26 "General expenses", account credit 76, subaccount "Calculations for advanced training" - 5800 rubles.

For the amount of accrued salaries to your employees for the days of staying at courses:

debit account 26, account credit 70 "Calculations with wage personnel" - 900 rubles.

In the amount issued for a trip to the place of study to its employees:

debit account 71 "Calculations with accountable persons", credit account 50 "Kassa" - 1800 rubles.

After drawing up, approval and commissioning of advance reports:

debit account 26, account credit 71 - 1500 rubles;

debit account 19 "Value Added Tax on Acquired Values", account credit 71 - 300 rubles. - on the amount of VAT allocated from the cost of railway tickets at the estimated rate of 16.67%.

At the end of the reporting period according to the organization adopted accounting policies Claimed on account 26 costs for advanced training are written off into the cost of realized products:

debit account 20 "Basic Production", credit account 26 - 8200 rubles.

For tax purposes, a standards for training costs in the amount of 3,600 rubles were determined. (See Example 1).

The share of travel costs is determined total amount Expenditures on advanced training. It is 18.29% (1500: 8200 x 100). In the same ratio, these costs are discharged into the cost of the standard. The amount of travel on the standard is equal to 658.44 rubles. (3600 x 18,29: 100).

Value Added Tax at the Settlement rate of 16.67% of the amount of travel in the cost of training expenses related to the cost rate is equal to 131.69 rubles.

In accounting, the organization must draw the following entries:

debit accounts 68 "Calculations with the budget", subaccount "Calculations with the budget for value added tax", account credit 19 - 131.69 rubles. - on the amount of VAT, taken to the credit from the budget travel expenses As part of the costs of training in the norm;

debit account 88-1 " Undestributed profits (uncoated loss) ", subaccount" Retained earnings (loss) of the reporting year ", account credit 19 - 168.31 rubles - on the amount of VAT, which comes to the extensive consumption of travel in the composition of training costs, referred to at the expense of the organization's net profit.

Duration of school leaves

The KZOT of the Russian Federation and the Law on Higher and Postgraduate Professional Education established various levels of benefits for those who combine work with study in higher educational institutions, in terms of the duration of annual paid additional leave. In accordance with Article 198 of the Labor Court of the Russian Federation, leave for testing and examinations to students who successfully student at the first and second courses in the correspondence of higher education institutions is 30 calendar days, and on the third and subsequent - 40 calendar days. Article 17 of the Law on Higher and Postgraduate Professional Education provides for these persons to leave 40 and 50 calendar days, respectively.

When solving the question of which of these regulatory acts to apply, it is necessary to proceed from the fact that educational leave is optional. Such leaves in accordance with Article 68 of the Labor Code of the Russian Federation are provided in cases stipulated by law and in addition to the Code. The conditions listed in the Labor Code and the duration of additional leave are the minimum guarantee for certain employees of the organization. Federal laws More preferential conditions for graduating additional leave can be established. Article 196 of the Labor Forces of the Russian Federation establishes for such workers in addition to educational leaves and other benefits, and not only provided by labor legislation.

The norms of the BBC of the Russian Federation and the Law on Higher and Postgraduate Professional Education to a certain extent complement each other. Therefore, when granting benefits for employees who combine work with training, it is necessary to simultaneously refer to the relevant articles and the other legislative act.