Cashless payments- these are settlements (payments) carried out without the use of cash, that is, by transferring a certain amount from one account of a credit institution to another, which are accompanied by an offset of mutual claims. Intermediaries in such operations are banks, that is, it is to their accounts that such payments are transferred.

This form of payment speeds up the turnover of funds, reduces the amount of cash that is needed for circulation. This form of payment is the most preferable for doing business today.

According to the current legislation, settlements between legal entities, as well as settlements with the participation of citizens related to their entrepreneurial activities, are made in a non-cash manner.

Settlements between these persons can also be made in cash. But for this provision there is an essential condition: the maximum amount of cash settlements between legal entities in one transaction is equal to 60 thousand rubles.

Thus, if an organization makes cash settlements under one contract, these settlements should not exceed 60 thousand rubles. At the same time, she has the opportunity to pay for this transaction by bank transfer, for which limits are not set. If cash settlements are made under several agreements, the maximum amount of cash settlements should not exceed 60 thousand rubles. for each contract separately. Therefore, if the amount of the contract exceeds the specified amount of 60 thousand rubles, the settlement must be made in a non-cash form.

Now let's move on to the types of non-cash payments. You can choose one of the following payment types:

settlements by payment orders;
settlements under a letter of credit;
settlements by checks;
collection settlements;
payment claims.

To carry out such settlements, the following payment documents are used, corresponding to each type of such settlements:

money orders;
letters of credit;
checks;
payment requests;
collection orders.

The total term for making cashless payments should not exceed:

two business days within the territory of the subject of the Federation;
five business days within the territory of the Russian Federation.

If we talk about the advantages and disadvantages of such settlement systems, we can distinguish the following provisions:

Pros:

Flexibility of settlements, as “chains” of transactions with various additional payments can be serviced.
Availability of bank documents, i.e. easy provability of calculations.
The impossibility of fraud with counterfeit money, "dolls", etc.
Reducing the costs associated with the transportation of cash, its accounting and storage;
Unlimited period of storage of funds in bank accounts;
Lack of a cash desk and the need for its maintenance;
All cash is subject to mandatory return to the Bank after three days from the date of their receipt at the cash desk (the exception is cash for remuneration of employees - salaries that can be kept at the cash desk for no more than 5 days), that is, cash is still subject to mandatory transfer in a non-cash form, so the initial payment by bank transfer will allow you not to make additional transactions with the bank and save time and money.

Minuses:

There is a danger of encountering or becoming dependent on the "problems" of the Bank, that is, with difficulties or even inability to transfer or withdraw money from the account.
An increase in expenses associated with the appearance of various additional payments to the Bank for transactions performed.
A regular flow of funds is needed to pay for bank services and pay salaries to employees, which is not very convenient for start-up small entrepreneurs;
Requires constant interaction with the bank, which includes certain costs;

Basically, this type of payment has clear advantages over cash payments, and the disadvantages can be eliminated if you carefully approach the issue of choosing a Bank and work within the framework of the current legislation. Good luck!

What is a cashless payment? What does cashless payment mean?

What is a cashless payment?

What does cashless payment mean?

Cashless payments– payment made without the use of cash, that is, money is credited to the recipient's bank account from the payer's bank account through the bank. Non-cash payments are carried out through the bank, with the help of offsets, clearing settlements, credit cards, checks, bills of exchange. The functions that non-cash payments perform: accelerates the circulation of funds, reduces the need for cash when making transactions; reduces the cost of circulation of cash. The cashless movement of money is difficult to hide from the regulatory authorities, so the state contributes to the growth of the share of non-cash payments in the country's money circulation.

To make most non-cash payments, an individual must open a current account with a bank. The bank can make a money transfer on behalf of an individual and without opening an account (this option will be discussed below), with the exception of postal orders. A current account is opened on the basis of a bank account agreement that provides for settlement transactions not related to entrepreneurial activities. To open a current account (conclude a bank account agreement), an individual shall submit the following documents to the bank:

- passport or other document proving identity in accordance with the legislation of the Russian Federation;

— “Card with samples of signatures and seal imprints” of form 0401026 of the All-Russian classifier of management documentation OK 011-93 (hereinafter - f. 0401026), issued in accordance with the procedure established by the Bank of Russia (Instruction of the Central Bank of June 21, 2003 No. 1297-u “On the procedure for issuing cards with samples of signatures and seal imprints”);

— other documents stipulated by the legislation and/or the bank account agreement.

In the event of a change in the data specified by an individual in the bank account agreement, he shall notify the bank of this in the manner and within the time limits established by the agreement. When changing the last name, first name or patronymic, an individual presents a new identity document to the bank, on the basis of which a new card is issued f. 0401026.

An individual has the right to grant another individual (trustee) the right to dispose of the funds on his current account on the basis of a power of attorney, which is certified by the bank in the presence of the principal and certified by the bank's seal. A power of attorney can also be certified by a notary public. If a power of attorney is used, an additional card f. 0401026. The trustee can terminate the power of attorney for managing a current account by submitting a corresponding application to the bank.

The debiting of funds from the current account of an individual is carried out by the bank at the order of the account holder or without his order (for example, by a court decision) on the basis of settlement documents within the limits of the funds available on the account. In the absence of funds on the current account of an individual at the time of debiting funds, as well as the right to receive a loan, including an overdraft, provided for by the agreement between the bank and the individual, settlement documents are not subject to execution and are returned to payers or recoverers in the manner established by Regulation No. 2 -P.

The ability of an individual to make non-cash transfers in foreign currency directly depends on whether such a person is a resident of the Russian Federation for the purposes of currency regulation. In turn, citizens of the Russian Federation are recognized as residents, with the exception of those permanently residing or temporarily residing (on the basis of a work or study visa) in a foreign state for at least a year (subparagraph “a”, paragraph 6, part 1, article 1 of the Law of 10.12.2003 N 173-FZ).

Cases when non-cash transfers in foreign currency are allowed and prohibited

Transfers in foreign currency between residents and non-residents, as well as between non-residents, are carried out without restrictions (Articles 6, 10 of Law N 173-FZ).

Transfers in foreign currency between residents are prohibited, except for established cases, including (clauses 12, 13, 17, part 1, article 9 of Law N 173-FZ):

transfer from the Russian Federation in favor of resident individuals to their accounts in banks outside the territory of the Russian Federation, subject to the limit on the amount;
transfer by a resident in the Russian Federation from an account in a bank outside the territory of the Russian Federation in favor of resident individuals to their accounts in banks in the territory of the Russian Federation;
transfer from one's bank accounts in the territory of the Russian Federation in favor of spouses or close relatives who are residents to their accounts in banks in the territory of the Russian Federation or abroad.

Also, residents can make foreign currency transfers to their own bank accounts both in the Russian Federation and abroad. There are no restrictions on the amount in this case.

Non-cash transfers in foreign currency can be made both from an account opened with a bank and without opening such an account.

Cashless transfers from an account opened with a bank

When making a non-cash transfer in foreign currency from your account, you need to contact the bank where you have an account and submit certain documents.

So, you will need to present a document proving your identity and provide information about the recipient of the transfer (name, name and details of the bank in which the recipient has an account, and the recipient's account number). In addition, you will need to submit documents that the bank may request from you for the purpose of exercising currency control, including (part 4 of article 12 of Law N 173-FZ; clause 1 of Directive of the Bank of Russia dated 07.20.2007 N 1868-U ):

1) when making a transfer for an amount exceeding USD 5,000 (or the equivalent at the exchange rate of the Bank of Russia on the date of debiting the funds), information on confirmation of the recipient's currency accounting status (that the recipient is a non-resident). Banks independently determine in what form such information should be provided. This may be, for example, a copy of the passport of a citizen of a foreign state of the recipient or an indication of the non-residence of the recipient in the column "Purpose of payment" of the payment document;

2) when making a transfer to one's own account with a bank outside the territory of the Russian Federation, a notification submitted by a resident to the tax authority at the place of its registration on the opening of this account with a note from the tax authority on its acceptance. This notification shall be submitted only at the time of the first transfer. In the future, it is not required;

3) when making a transfer to your spouse or close relative - documents (copies thereof) confirming kinship, in particular a citizen's passport, birth or marriage certificates.

These documents are not required if you are making a transfer to your spouse or relative to his account opened with a bank outside the territory of the Russian Federation for an amount not exceeding USD 5,000 (or the equivalent at the exchange rate of the Bank of Russia on the date of debiting the funds).

Cashless transfers without opening an account

Non-cash transfers without opening an account to individuals are carried out through money transfer systems.

For their implementation, it is necessary to make sure that there are service points of the selected system in the country and city of presence of the recipient of the money transfer. As a rule, service points are banks with which payment systems have a contractual relationship.

At the service point of the payment system, you will need to present a document proving your identity and provide information about the recipient of the transfer (full name of the recipient of the transfer, country, city). After depositing funds at the cash desk, you will be given a control code or other transfer identifier. This information will need to be transferred to the recipient of the transfer so that he can receive the funds.

A transfer without opening a bank account is carried out within a period of no more than three business days from the date of provision of cash for such a transfer (part 5 of article 5 of the Law of 27.06.2011 N 161-FZ).

When making a transfer from the Russian Federation without opening a bank account through an authorized bank, there is also a limit on the amount of the transfer. Thus, a transfer within one business day through one bank cannot exceed the amount equivalent to 5,000 US dollars at the exchange rate of the Bank of Russia on the date of application for the transfer (clauses 5, 9, part 3, article 14 of Law N 173- FZ; Instruction of the Bank of Russia dated 30.03.2004 N 1412-U).

Note!

When a foreign state imposes bans on payment systems whose operators are registered with the Bank of Russia, a cashless transfer without opening an account can be carried out from the Russian Federation to such a state if the payment system operators, payment infrastructure service providers, foreign organizations (except for foreign banks and credit organizations), on the basis of agreements with which the transfer is made, are under the control of Russian organizations (parts 1, 2 of article 19.1 of Law No. 161-FZ).

Features of electronic money transfer

A cashless transfer without opening a bank account is also possible when transferring electronic money (hereinafter referred to as EMF) using electronic payment systems (for example, WebMoney, Yandex.Money and Qiwi). At the same time, EMF transfers in foreign currency are subject to the requirements of the currency legislation of the Russian Federation (part 3, article 5, part 24, article 7 of Law N 161-FZ).

Help.Electronic money

Electronic funds are called such funds that are previously provided by an individual to the EMF operator to fulfill their monetary obligations to third parties and in respect of which this individual has the right to transfer orders exclusively using electronic means of payment (clause 18, article 3 of Law N 161-FZ) .

In this case, an individual can provide funds to the EMF operator with or without using a bank account.

Also, funds in his favor can be provided to the EMF operator by organizations or individual entrepreneurs, if such an opportunity is provided for by the agreement between the individual and the EMF operator. In turn, the latter forms a record on the amount of funds provided to him (parts 2, 4, article 7 of Law N 161-FZ).

The transfer of EMF in favor of their recipients is usually carried out on the basis of an order of an individual - the payer, in some cases - at the request of the recipients of EMF. At the same time, payers and recipients of EMF can be clients of either one or several EMF operators (parts 7, 8, article 7 of Law N 161-FZ).

As a rule, the transfer is carried out by simultaneously accepting the payer's order by the EMF operator, reducing its EMF balance and increasing the recipient's EMF balance by the amount of the transfer. Transfer using a payment card specially designed for this is carried out within a period of no more than three working days after the EMF operator accepts the payer's order. A shorter period may be provided by an agreement between the EMF operator and the payer, or by the rules of the payment system. After that, the EMF transfer becomes irrevocable and the payer's monetary obligations to the recipient of the EMF are terminated (clause 26, article 3, parts 10, 11, 15, 17, article 7 of Law N 161-FZ).

Cashless payment is one of the most convenient payment options; this is their high speed and the almost complete absence of regulatory restrictions in making payments.

Therefore, many companies choose cashless payments for their purposes, minimizing cash circulation.

Moreover, payments through credit organizations are a cheaper option compared to payments through banknotes and coins.

What is a non-cash form of payment?

First of all, this payment format is available to everyone - legal entities, entrepreneurs and ordinary citizens. Non-cash payments are made only through banking and other credit structures that have to carry out banking operations.

In general, non-cash payments are settlements that are implemented by the movement of funds on accounts owned by participants in such settlements.

In fact, debiting and crediting funds occurs electronically. At the end of the working day, the account holder is provided with a statement on it, which reflects the balance at the beginning and end of the day, as well as all income and expenditure transactions. This allows you to control cash flows.

Cashless payments are regulated in the Russian Federation two main regulations:

The Civil Code of the Russian Federation - in its chapter 46 "Settlements" sets out the basic provisions on all permitted forms of non-cash circulation;
Regulation on the rules for the transfer of funds No. 383-P, which was approved on 19.06.12. Bank of Russia. This document provides a more detailed description of non-cash forms of payment, as well as requirements for payment documents. This Regulation does not contradict the norms of civil law.

In addition, there is another regulatory act approved by the Bank of Russia - the Regulation on the issue of payment cards dated December 24, 2004. No. 266-P. This document discloses the procedure for acquiring - settlements using payment cards for goods and services. Acquiring is a peculiar form of cashless payments, which is available, first of all, to ordinary citizens.

On the basis of these three documents, the organization and control of non-cash circulation takes place, which is increasingly replacing cash turnover. And there are reasons for this:

settlements through bank accounts rarely depend on the time of the transaction (ie, on the time of day) and on geography;
non-cash payments are much cheaper to maintain than cash payments;
in addition, for organizations, settlements are more preferable precisely through, since there are much fewer requirements for registration, organization and accounting for such payments than for cash circulation. Therefore, many start-up companies, in order to save money and protect themselves from fines for errors in compliance and in applying or not applying, are switching to non-cash payments. Large companies with experience are also striving for this.

As for ordinary citizens, cashless settlements are convenient for them, since it is enough to have a payment card to make a payment, and it is beneficial, because when paying with a card, commissions for settlement services are often not charged.

But the state also benefits from the growth of non-cash payments, in particular, there is a control over the circulation of the money supply, and a decrease in the amount of cash in circulation reduces the inflation rate.

Kinds. Their advantages and disadvantages

There is a legal nature multiple forms in which non-cash payments are made.

Forms and tools

In accordance with the Regulation of the Bank of the Russian Federation No. 383-P, these forms include:

Settlements using a payment order. In this case, a document is drawn up, which contains an instruction to the bank at the expense of the payer's funds to transfer the amount indicated in the payment document. The transfer is carried out on time and to the person indicated in the order. This translation option is considered one of the simplest and most traditional. Valid for 10 days, which does not include the day of the document. This payment format is available even to an ordinary citizen who does not have a current account. The inconvenience of settlements by means of payment orders is that if an error is made in the document during execution, then it can cause a significant delay in the payment or sending it to the wrong recipient of funds;
Payments by letter of credit. In fact, this is a special account that is used only for settlements on transactions that require the mediation of a bank. In other words, a letter of credit is an order from the payer to the bank to transfer funds to their recipient only if the latter meets special conditions, for example, the supply of goods, the provision of documents and other conditions. The effect of a letter of credit in simple terms can be described as follows: the buyer opens a letter of credit in his bank and transfers the cost of the purchase he makes there, but the supplier will be able to receive these funds provided that the goods are delivered and the accompanying documents are transferred to the bank where the letter of credit is opened. And then the bank transfers the funds. The convenience of this form of payment lies in the security of the transaction. But the disadvantage of a letter of credit is its high cost, its isolation from the bank account agreement (the letter of credit is opened separately), the participation in the transfer of funds from several parties: the buyer and the supplier, the issuing bank (it opens the letter of credit) and the executing bank (it executes the letter of credit) . By the way, often one bank can be both the executor and the issuer;
Settlements by means of collection orders or collection. Their specificity is that such settlements are possible only if the recoverer (recipient) of funds has the right to present claims against the debtor's (payer's) account. These rights may be provided for by law or by an agreement concluded between the account holder (debtor) and the bank. Collection is inherently demanding. Those. the recipient of funds, in order to collect the required amount, must provide the bank-holder of the payer's account with the necessary information about the debtor and his obligation. Also, the collection order, by its nature, is not of a notification nature. The debtor often learns about the write-off of funds only after the withdrawal of money from him. And this can make it difficult for the debtor to conduct other banking operations due to a lack of funds in the account;
Payments through checkbooks. This option can be conditionally called cash-non-cash, since it involves debiting funds from the account of the drawer to the account of the check holder or issuing cash to him. Moreover, settlement on checks is made only on the condition that the drawer of the check has a sufficient amount of money on the account and after confirming the identity of the bearer of the check and the authenticity of the check itself;
Settlements in the form of direct debits. In this case, the transfer of money is made at the request of their recipient. To perform this transfer, the operator who will perform the settlement operation must have an agreement with the payer and his acceptance (consent) for the implementation of such an operation. Such settlements are carried out within the framework of the national payment system of Russia and in the presence of a payment card. The acceptance of the cardholder to debit funds from it must be fixed in the agreement or other document that supplements the agreement;
Settlements in the form of transfer of electronic money. As part of this type of non-cash payments, an individual (citizen) provides the operator with funds for conducting operations, both from his personal bank account or without it, and from the accounts of organizations and entrepreneurs that provide funds in favor of this citizen. But this is only possible if the contract between the individual and the operator provides for such a right. As for entrepreneurs and organizations, they can only use the funds from their bank accounts.
The last two types of non-cash payments are regulated by the Law "On the National Payment System" dated 27.06.11. No. 161-FZ.

The benefits of cashless payments are described in the following video:

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Principles of construction of cashless payments

Cashless payment system based on the following principles:

Based on these principles, not only the construction of a cashless settlement system is carried out, but also their implementation.

Order of conduct

Any non-cash payments are carried out only if there is an account opened under a bank account agreement. However, the current legislation of the Russian Federation provides for the possibility of conducting non-cash transactions without the payer opening a current account. But this is possible only when making payments by ordinary citizens, whose transfers of funds are not related to entrepreneurial activities.

To conduct non-cash payments, an account can be opened both in a bank and in another credit institution that has a license from the Bank of Russia to perform such operations.

To make cashless transfers payers can open:

All these accounts can be opened in rubles and foreign currencies.

Accounting rules

To account for non-cash transactions, organizations use account 51 "Settlement accounts", where analytics is built for each current account opened by the organization. All transactions are recorded on the basis of, for example, on the basis of payment orders, collection orders, etc. And to reflect transactions on special accounts, organizations use account 55 “Special bank accounts” with analytics on letters of credit, deposits, check books, and other similar forms of non-cash payments.

Entrepreneurs do not use, but they enter income and expenditure transactions on a bank account in their Income and Expenses Books. And on the basis of the data of the registers, the calculation is carried out. They also use payment orders or collection orders, memorial orders, etc. as confirmation of non-cash transactions.

As for ordinary citizens, they can receive statements from their account to control their funds.

Responsibility for violation of settlement relations

Punishment for such violations is provided for in Chapter 15 of the Code of Administrative Offenses of the Russian Federation. Moreover, both account holders and credit organizations are punished.

For example:

from payment agents in case of violation of work with a special account, they can recover from 40 to 50 thousand rubles;
if the bank has violated the deadline for transferring funds to the budget from the taxpayer's account, then up to 5 thousand rubles will be recovered from the bank official.

The history of occurrence and the basic principles of these types of calculations are described in the following video lecture:

Glossary of terms

To the topic"Culture of speech as a discipline".

Argo - this, unlike jargon, to one degree or another secret a language created specifically to make the speech of a given social group incomprehensible to outsiders. Therefore, the phrases “thieves' slang”, “argo ofenei” - wandering merchants in Russia in the 19th century, are preferable than “thieves' jargon”, “argo ofenei”.

Dialects - territorially fixed varieties of the national language (Siberian old-timer dialects, Arkhangelsk dialects, etc.). V. I. Belikov and L. P. Krysin note that "territorial localization is only one of the characteristic features of this subsystem of the national language." They name the following features of the dialect: “1) social, age and partly gender limitation of the circle of dialect speakers (these are mainly rural residents of the older generation); 2) limiting the scope of the use of the dialect to family and everyday situations; 3) education semi-dialects as a result of the interaction and mutual influence of various dialects and the related restructuring of relations between the elements of dialect systems; 4) leveling the originality of dialect speech under the influence of the literary language (through the media, books, the education system, etc.)”.

Communicative motivation - this is such a level of awareness of the causality of language, which correlates language as a system of signs with (1) external factors of its speech organization and (2) the inner world of a person.

The communicative aspect of speech culture - a direction that develops the ideas of rhetoric and functional style. E.N. Shiryaev identifies three main theoretical problems of the culture of speech in the communicative aspect: 1) the goals of communication, 2) the pragmatic conditions of communication, and 3) the rules for producing texts dictated by the goal and conditions (models for choosing and organizing language means).

A culture of speech is such a choice and organization of language means that, in a certain situation of communication, while observing modern language norms and ethics of communication, can provide the greatest effect in achieving the set communicative tasks.

Literary language they call the historically established higher (exemplary, processed) form of the national language, which has a rich lexical fund, an ordered grammatical structure and a developed system of styles. The main features of the literary language: 1) processing; 2) normalization, i.e. the presence of certain norms of word usage, stress, pronunciation, etc. (moreover, these norms are stricter than in dialects), the observance of which is mandatory, regardless of the social, professional or territorial affiliation of native speakers; 3) codification, i.e. fixing these norms in dictionaries, reference books, grammars, other forms of the national language may have their own norms, but they are not fixed; 4) relative stability, i.e. striving for sustainability, for the preservation of the common cultural heritage and literary and book traditions; five) oral and written form; 6) polyfunctionality, which determines the flexibility of the literary language system. stylistic wealth, which consists in an abundance of functionally justified variant and synonymous means, as well as the suitability of LA not only for designating the entire amount of knowledge accumulated by mankind, but also for the implementation of abstract, abstract thinking, determines the allocation of the main forms of book-literary and colloquial-literary. in turn, book speech demonstrates a functional and stylistic stratification into scientific, official business, journalistic, artistic speech; 7) mandatory for all native speakers.

Normative aspect of speech culture - a direction that explores the problems of normalizing the literary language as a tool of culture. ON THE. includes in the subject of its consideration (1) knowledge of the norms of oral and written literary language (rules of pronunciation, stress, word usage, grammar, style), (2) the ability to use the expressive means of the language in various communication conditions.

vernacular - this is the speech of an uneducated and semi-educated urban population who does not own literary norms. The social basis of vernacular is vague and indefinite. Nowadays, it consists not only of separate sections of the urban population (urban vernacular), but also of villagers, whose speech has largely departed from the archaic type of dialect. But in both cases, vernacular is the speech of people who have not mastered the literary language enough. It is characterized by a set of linguistic forms that violate the norms of the literary language. Vernacular differs from territorial dialects in that it is not localized within certain geographic boundaries, and from the literary language (including colloquial speech, which is its variety) in its non-codification, anorativity, and the mixed nature of the language means used.

Speech activity - a type of activity that is characterized by an objective motive, purposefulness, consists of several successive phases - orientation, planning, implementation of the speech control plan (L. S. Vygotsky). Speech activity is realized in such its main types as listening, speaking, reading, writing (written language). These types of speech are considered as the main types of interaction between people in the process of verbal communication.

Voice communication - this is a motivated living process of interaction between the participants of communication, which is aimed at the implementation of a specific, vital goal setting, proceeds on the basis of feedback in specific types of speech activity.

Speech - the realization of a language that finds itself in it and only through it fulfills its communicative purpose. Speech is understood as the process itself (speech activity) and its result (speech texts, oral or written).

Social dialects (jargons) - the language of social and professional groups of people united by a common occupation, interests, social status, etc. In the textbook "Sociolinguistics" by V. I. Belikov, L. P. Krysin, it is noted that “sociolects do not represent integral systems of communication. These are precisely the features of speech - in the form of words, phrases, syntactic constructions. The basis of sociolects - vocabulary and grammar - usually differs little from that characteristic of a given national language.

Ethical aspect of speech culture - a direction related to the discussion of the issues of speech behavior of a linguistic personality (norms of speech etiquette), as well as the influence on the speech portrait of a native speaker of a literary language of other cultural traditions (elements of substandards).

Language - 1) a system of objectively existing, socially fixed signs and rules for their use and compatibility; 2) any specific language as a real sign system used for communication in a certain society in a certain space and at a certain time, as one of the implementations of the language in general, for example, the modern Russian language.

To the topic "Orthoepic and accentological norms of the modern Russian literary language"

High (full) style used on ceremonial occasions; it is characterized by a slow pace, careful pronunciation. The speaker in this case sets himself some special additional tasks, for example, he seeks to emphasize the importance of what is being reported, to attract the attention of listeners, etc.

Law of Reduction - the main orthoepic norm in the pronunciation of vowels. According to him, in oral speech, only stressed vowels are pronounced in accordance with the phonetic norm, vowels that are in an unstressed position are pronounced less clearly and for a long time (in this case, they speak of quantitative reduction ), and sometimes completely replaced by other vowels ( qualitative reduction ). In literary pronunciation, the consequence of the law of reduction is akanye (vowels [but] And [about] at the beginning of a word without stress and in the first pre-stressed syllable are pronounced as [but]: garden - [a] g [a] rabout d, in other unstressed syllables in place about And but after solid consonants, a short (reduced) sound is pronounced, which is conventionally denoted by the letter [b]. For example: milk - m [b] loco, watchman - stor [b] w) And hiccup (coincidence of all vowels except [y], in the first pre-stressed syllable after soft consonants in sound [And] with an overtone [e], which is usually denoted as follows: [And uh ] . Therefore we pronounce river how p[i uh ]ka, but nickel how n[i uh ]So).

Moscow pronunciation - a way of pronunciation characteristic of the inhabitants of Moscow, recognized as the pronunciation norm of the Russian literary language. M.p. It didn't happen all at once, but it took centuries to develop. In the 19th century the pronunciation norms of the literary language are already completely determined by living Moscow speech. These norms are characterized by akanye, the pronunciation of e after soft consonants before hard ones in place under stress, the pronunciation of explosive g, and a number of other features. By the end of the 19th century in M.p. some features have become exemplary, the time of existence of which is called "old Moscow pronunciation": the pronunciation of words with a soft p, for example, ne[r"]y, four[r"]g, ve[r"]x. The pronunciation of the return suffix -s, - sya in verbs of the past tense and in the imperative mood as with a solid (contrary to spelling), etc. Since the end of the 19th century, the MP has undergone many changes, retaining, however, all the main features.

Neutral pronunciation style – this is speech in a normal, ordinary environment, at an average pace, with a calm state of the speaker who wants to transmit or receive any information. The speaker does not set himself any additional tasks: to express his feelings, to emphasize something.

Stress norms (or accentological ) in Russian are diverse and, as a rule, cause many difficulties, which is associated with heterogeneity And mobility Russian accent. Diversity is manifested in the fact that the stress can fall on any syllable (first, second, third, etc.), and mobility - in the fact that in the same word, when its form changes, it can move from one syllable to another, for example: raft - raft, language - language.

Orthoepy - a set of rules of oral speech, ensuring the unity of its sound design in accordance with the norms of the national language, historically developed in the literary language. Orthoepy studies variants of the pronunciation norms of the literary language and develops orthoepic recommendations, rules for the use of these variants.

Petersburg pronunciation - a set of features of the articulation of speech sounds, characteristic of the inhabitants of St. Petersburg and forming a variant of the pronunciation norm of the Russian literary language. P.p. developed on the basis of the Moscow dialect, primarily under the influence of the surrounding St. Petersburg - Petrograd - Leningrad Severnorus. dialects. Some of the signs of P.p. can be explained by the influence of spelling. For P.p. the following orthoepic features were characteristic: the pronunciation of unstressed [e] in place of spelling a, i and e after soft consonants in pre-stressed and stressed, open and closed syllables (i.e. p [e] grater, h [e] sy, in [ e] dý, crying [e] t, full [e]); pronunciation [a] in shock inflection of the 3rd person plural. verbs of the 2nd conjugation: xó [d "a] t, etc. In the 60s-70s of the 20th century, the process of pronunciation unification was completed, the formation of a single pronunciation norm, which borrowed the features of the old Moscow and old St. Petersburg pronunciations.

Reduced pronunciation style (also called incomplete ) refers to careless speech, with an accelerated pace of speaking due to excitement or for other reasons.

Phonetic system of the language - the composition of phonemes distinguished in a given language, their quality, their changes in certain phonetic conditions.

Cashless payments are a popular way of conducting transactions with companies and individual entrepreneurs. The difficulty is that cooperation with a financial institution leads to additional costs, or rather, payment for opening an account, performing operations, and so on. It is no secret that a cashless payment to a current account is faster and causes less difficulties. If they want to save money, entrepreneurs often refuse this option. But what is the result of such an action? Are they winning or losing? Consider what is better - to work with a current account or refuse it.

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Paying taxes

The first thing to note is that taxes are paid in non-cash form. This is a requirement of the Federal Tax Service, confirmed by the current judicial practice. A payment made in cash is often not recognized by the tax office. The Tax Code of the Russian Federation says that an entrepreneur or company must pay taxes from their own money and personally (from themselves). If payment is made by bank transfer to a current account, the Federal Tax Service has no reason to complain. Another thing is when the payer attracts an authorized person or representative (for example, the head of an LLC) for payment. In such a situation, the likelihood of litigation is high.

Payments to off-budget funds

Federal Law No. 212, concerning insurance premiums, states that an entrepreneur has the right to make payments with the involvement of a trustee. Despite the presence of such a clause in the law, extra-budgetary funds require to deposit funds by bank transfer. An exception to the rule is making payments to individuals through a cashier in the city administration or at the post office.

Cash register

Cashless payment to a current account without a cash register for a company is a violation that entails a fine of 50,000 rubles. Many continue to break the law and spend money on "clearing" without the use of cash registers. Such violators are quickly identified and punished by representatives of the Federal Tax Service.

Compensation benefits

Employers know that a number of employees are entitled to compensation, for example, due to illness, childbirth, and so on. Such payments are made only in non-cash form, because the transfer of funds is carried out by state bodies. This means that you cannot do without opening a bank account for doing business.

Refund

In the activities of an individual entrepreneur or organization, there are situations when the accounting department miscalculated and made extra tax payments or fees, overpaid insurance, or made a mistake in other overpayment matters. In such a situation, payment is made by bank transfer to the current account. It will not be possible to return the "extra" amount in cash. It is worth noting here that all financial relationships between the budget and the enterprise take place on a "cashless basis".

Acquiring

Buyers are increasingly coming to retail outlets hoping to pay with a plastic card. And it also requires a bank account to operate a company or conduct business.

Results

Working without a current account is an opportunity to save on payments to a banking institution. Otherwise, there are a number of negative aspects related to budget transfers, refunds of overpaid funds and taxes. So cashless payment to a current account is the best solution for individual entrepreneurs and companies that focus on long-term work and development.

Content

The global financial system is constantly improving. The main priority of banks and legal entities is the security and speed of transactions. Because of this trend, non-cash funds have become very popular. What is a cashless payment and what are the methods of its implementation?

What is cashless payment

The presented payment format is implemented by money transfers through bank accounts without the use of paper currency and coins. It can be used by legal entities, individuals and entrepreneurs. The concept of cashless payments implies the use of payment cards, bills of exchange and checks for transactions. Payments are transferred between the parties to a property relationship or with the help of an additional entity represented by a credit institution.

Essence

The organization of financial transactions with the help of this type of payment is beneficial for banks and the state, because. avoids a sharp increase in call delays. The essence of non-cash payments is the implementation of payments by transferring currency to accounts intended to replace cash. Using a non-cash form of payment at the enterprise, you can get rid of cash registers, compliance with the rules for their use.

Advantages and disadvantages

The main advantage of this payment method is its flexibility. Non-cash money can be kept in special accounts for an unlimited time. Bank documents can be connected to the transaction at any time. They establish and confirm the fact of the transaction. Companies that use cashless payments are exempted from the need to constantly deposit money in the bank.

The main disadvantage of the method is the dependence on the bank. A cashless transfer cannot be made if the holder of the funds has problems with their turnover. Holders of ordinary and special accounts will have to pay a commission to the bank for the operations performed. The pros and cons of non-cash payments compensate each other, making this payment method the most convenient in the realities of our time.

Forms of non-cash payments

Characteristics, device, value of payment transactions is determined by their type. Depending on the variety, they can be used by enterprises and individuals. In the Russian financial system, the following forms of non-cash payments are distinguished:

transfers using payment requests and orders;
letters of credit;
payments through checkbooks;
collection settlements;
payments by transfer of electronic money;
money transfers by direct debit.

Types of non-cash payments

Payments of this type are classified according to various criteria. Depending on the economic nature, remittances are needed to pay for non-commodity transactions and to purchase goods or services. Payments can be intra-republican and interstate. The funds transferred within the state are divided depending on the region and locality. The following types of cashless payments are also distinguished:

guaranteed, in which the funds booked on the budget account act as collateral;
non-guaranteed;
transfers with instant withdrawal of funds from the account;
payments with deferred transfer of money.

Ways

Payment documents are legally formalized requirements, instructions and orders for money transfers for the receipt of goods, services, works. They can be implemented in the form of collection orders, bank transfers, letters of credit. Depending on the type of payment document, there are contact and contactless methods of cashless payments. These include:

payments with a bank card through POS-terminals;
money transfer from cards using Pay Wave/PayPass technology;
payments using card details, often used to pay for services via the Internet and purchase goods in stores;
sending money through Internet wallet systems (QIWI, WebMoney, Skrill, etc.), where special terminals or bank card transfers are used to replenish the balance;
Internet banking services offered to users of Sberbank and other financial institutions;
payments using NFS technology through a smartphone.

Cashless payment system

It is based on bank accounts with settlement documents. The system of cashless payments should work as quickly as possible in order to promptly execute payment orders, open accounts for new customers, and maintain a continuous flow of funds. If the economic authorities come to an agreement, then payments can be made bypassing the bank.

Organization principles

The presented payment method is one of the important tools for the development of the country's market economy. It is voluntary, allowing the transfer and receipt of wages, savings from deposits and other income without visiting financial institutions. The continuity of money transfers is ensured by the principles on which the organization of cashless payments is based:

Enterprises and organizations participating in operations themselves choose their form, regardless of the scope of their activities.
The client's rights to dispose of funds are not limited.
Transactions are implemented in order of priority.
Payments are transferred from account to account if funds are available.

Implementation principles

Compliance with established rules by entrepreneurial firms and banks ensures that this type of payment meets modern requirements, which are reliability, efficiency, and speed of transactions. For this purpose, principles for the implementation of cashless transfers were developed. The procedure for making cashless payments is determined by the following principles:

Acceptance principle. Without the consent or notification of the cash account holder, the funds cannot be debited. This rule even applies to requests from government agencies.
The principle of freedom of choice. Settlement participants can conduct transactions in any form convenient for them. Financial institutions cannot influence the choice of non-cash payment methods.
The principle of legality. All operations must be carried out within the framework of the current legislation and regulated by it.
The principle of urgency of payment. Any transfer of funds must be carried out within the time frame established by the payer. If they were violated, then the sanctions fall on the bank.

These principles lie not only in the implementation of payments without the withdrawal of currency, but also in their implementation. The payer's current account must always have the necessary amount of funds for transactions. All transactions are always carried out on the basis of an agreement between the bank and the account holder. You can go beyond the scope of the agreement only if you conclude a new contract with the client.

Rules for non-cash payments

Financial law regulates all monetary transactions between entrepreneurs, individuals and legal entities, shops, and other institutions. For these purposes, the rules for non-cash payments were developed, the main of which states that money should be debited from the client's account only at his order. Settlement documents used for transactions should contain:

TIN of the account holder;
the name and account number of the credit institution;
name of the payer's bank;
account number and BIC of the recipient of the transfer.

Payment by bank transfer

Money transfer is implemented by one of the methods listed above. The correspondent account reflects the data of the sender and recipient of funds, the amount of the transfer and the name of the paid service or product. Therefore, if the seller fails to fulfill its obligations, the non-cash payment will be returned to the buyer, with the exception of the commission of the banking system.

Buyer refund

The customer has the right to return or replace the goods purchased in the store. Refunds to the buyer by bank transfer are carried out upon the provision of products, a check, a warranty card, and identity documents. Scans of the listed documents must be sent to the store's mail. A client may be denied a transfer of funds in the following situations:

the product is food and is of good quality;
lost documents on the transfer of funds;
the purchase belongs to the list of non-replaceable products.

Purchase returns

Products of inadequate quality must be sent by the client to the warehouse of the store. Return of goods by bank transfer is stipulated in the contract of each enterprise separately. The company can compensate for the cost of sending the goods if such a clause is in its rules. Non-cash forms of payment imply the transfer of money to the current account of the buyer immediately after sending the products back to the seller.