The editorial office receives a large number of requests from readers regarding the provision of benefits certain categories citizens. People are interested in what categories of citizens are entitled to benefits, what these benefits are, and in what amount they are provided. In order to fully reveal this topic, we turned to the head of the department for personalized registration of persons with preferential categories of the department for social protection of the population of the Administration of the city of Sverdlovsk and the Sverdlovsk region Pavlikova Evgenia Nikolaevna

- How are citizens eligible for benefits kept, and how many people are registered with the department today?

- In the department, registration of citizens entitled to benefits is maintained in a special program - the Unified State Automated Register of Beneficiaries (hereinafter - Single register) since 2003. In order to timely and fully enjoy the benefits, citizens of the privileged category must register in the Unified Register - provide the necessary documents.

As of 03/01/2018, 21,070 people are registered in the Unified Register, including 230 disabled war veterans, 337 combatants, 1,353 war veterans, 330 family members of the dead (deceased) war veterans, citizens (Chernobyl nuclear power plant) 1-3 categories - 389, veterans of the internal affairs bodies - 77, disabled people of 1-3 groups (including children of disabled people) - 1622, large families - 607, pensioners-miners (including families of deceased pensioners-miners) liquidated, being liquidated state mining enterprises - 890, labor veterans - 9798, pensioners by age - 15078 and other categories.

– Housing benefits are currently provided public utilities, communication services, travel in urban and suburban transport, as well as social support is provided for the purchase of solid domestic fuel for certain categories of citizens. More detailed information on this issue can be seen in the table below.

Benefits for housing and communal services can be provided at the place of registration or by decision of the commission - at the actual place of residence. Benefits for housing and communal services are provided within the consumption norms. Consumption rates by type of service for each category and each family are individual, therefore, for all questions related to consumption rates, you need to contact the organizations providing services.

– What documents do you need to submit to the management in order to use the benefits?

- To register in the Unified Register, the beneficiary must submit the following documents to the department:

1. Passport of the beneficiary - original and copy.

2. Identification code - original and copy.

3. Preferential certificate (certificate) - original and copy.

4. Pension certificate - original and copy.

5. Information about the composition of the family.

6. Documents for family members registered with the beneficiary: passports, identification codes, pension certificates, birth certificates of children - originals and copies.

7. MSEC certificate (if there is a disability group) original and copy.

8. Personal accounts for housing and communal services (if there are benefits for these services).

Please note that this is the main list of documents required for registration in the Unified Register. Depending on the type of benefits of the applicant, the list of documents for their execution may be changed or supplemented. And I would also like to note that in order to register in the Unified Register, the beneficiary needs to take only a certificate of family composition from the organization, all other documents are with the beneficiary, only their originals and copies must be provided.

- If a beneficiary moves to another city, should he apply to the department?

- Citizens registered in the Unified Register, when leaving for a permanent place of residence in another district or region, are required to contact the Department of Social Protection of the Population (room 208) to withdraw benefits and obtain a certificate of deregistration.

- If readers have questions about the above benefits, where can they turn?

– For all questions regarding the provision of benefits and registration in the Unified Register, please contact the Department of Social Protection of the Population (room 208) or by phone: 2-20-05.

USZN of Sverdlovsk

Beneficiary category	Types of benefits and the amount of discount (in%) in payment				Social support for solid fuel, rub
	Housing Services	Public utilities	Communication services	Travel in urban and suburban transport
War invalids 1-3 groups	100	100	50	100	7500
Invalids of the Great Patriotic War and the war with Japan	100	100	2 rub. to pay	100	7500
Participants in the fighting	75	75	50	100	7500
Participants in the war	50	50	50	—	7500
Family members of deceased (deceased) war veterans	50	50	50	—	7500
Children of war	—	25	—	—	—
Persons with special labor merits; widow (widower) of a person with special labor merits	100	100	2 rub. to pay	—	7500
Rehabilitated persons	50	50	—	100	—
Victims of Nazi persecution, Art. 6(1)	50	50	50	—	7500
pensioners by age	—	—		50% (if the pension does not exceed 3000 rubles)	—
Persons (ChNPP) 1st category	50	50	50	100	7500
Persons (ChNPP) 2nd category	50	50	50	100	7500
Wife (husband) of the Chernobyl nuclear power plant of a deceased citizen	50	50	50	—	7500
Child (CAES) - disabled	50	50	2 rub. to pay	100	—
Veteran of the Civil Defense Service, Veteran of Military Service, Widow of a Veteran of Military Service, Veteran of the State Criminal Executive Service	50	50	50	—	—
Veteran of internal affairs bodies, widow of a veteran of internal affairs bodies	50	50	50	—	—
Disabled child	—	—	2 rub. to pay	100	—
Group 1 visually impaired, visually impaired group 2	—	—	50	100	—
Disabled person of the 1st group (except for the visually impaired)	—	—	2 rub. to pay	100	—
Disabled persons of the 1st group and one person accompanying the disabled person of the 1st group on the trip	—	—	—	100	—
Disabled children and one person accompanying a disabled child on a trip	—	—	—	100	—
Disabled 2 groups	—	—	—	100	—
Disabled member of the family of the deceased policeman; the widow (widower) of a serviceman, his children; parents of the deceased soldier;	50	50	—	—	—
Disabled military service	50	50	50	—	—
Retired rural doctor	100	100	—	—	7500
Retired rural teacher	—	—	—	—	7500
Retired miners (families of deceased (deceased) retired miners) of liquidated, liquidated state mining enterprises	—	—	—	—	7500
Large families	50	50	50	—	7500
Family-type orphanages and foster families in which three or more children live for at least a year	50	50	50	—	7500
A child from a large family	—	—	—	100	—
Families of guardians in which three or more children live for at least a year	50	50		—	—
Children - orphans and children deprived of parental care	—	—	—	100	—

In institutions where training is provided according to government programs, food is provided once a day;

for children living in low-income families, there is an opportunity to receive free food twice a day;

provision of educational literature at the expense of budgetary funds;

state students receive free lunches;

in the "Schools of Health" students receive hot meals three times a day;

in case of studying at full-time departments in state or other institutions with accreditation, the 50% cost reduction movement by public transport, as well as railway transport in suburban directions in the period from 01.09 to 15.06;

when receiving full-time education in state institutions or other educational organizations, pupils and students can free to visit zoo and also get a discount in museums, recreation parks, when visiting various cultural events held by the Government of the capital.

Benefits for large families

Under the benefits in the social security system understand the benefits, additional rights granted to certain categories of citizens. Benefits take place where there are no conditions for equal satisfaction of vital needs. In this case, benefits can compensate for this gap.

Benefits are, first of all, a social measure, this shows their social value. Today, in this socio-economic situation, a radical change in the system of benefits is required in order to overcome the growth of negative trends in this area and support large sections of the population in need of social protection. Benefits do not regulate an independent social relationship, and not even a part of it, but are only a possible element of this relationship associated with the type of security in relation to various categories of subjects. Therefore, the union of these norms is not an independent institution. The allocation of such norms is carried out according to other categories than the division of the norms of social security law into institutions. Benefits are a sub-institution of the institution of social services, because the institution of social services is a complex complex institution, which includes many sub-institutions, including the sub-institution of benefits for the social service system. Zakharov N.P. Tuchkova E.G. Social security law - M., 2008 - p.304

To date, there are a huge number of forms of support for socially unprotected segments of the population. There are about four hundred and thirty benefits alone. These benefits cover almost two thousand categories of the population. Some still believe that the status of legal benefits has recently increased significantly. The benefit is becoming the most common and, to some extent, universal legal means of leveling the position of certain groups of the population, a way of social assistance and support, and this requires an appropriate attitude towards it.

A legal benefit is understood as a legitimate relief of the position of the subject, which allows him to better satisfy his interests and is expressed both in the provision of additional, special rights (advantages) and in release from duties. Legal privileges are characterized by the following features.

First, they are accompanied by a more complete satisfaction of the interests of the subjects, facilitating the conditions of their life, which must necessarily be carried out within the framework of public interests. When establishing benefits, the legislator sets the goal of socially protecting, improving the situation of individuals, and transferring the process of satisfying their interests to a more favorable regime. The goals here are of paramount importance, since not every extension of rights and release from duties acts as a benefit.

Second, legal benefits are exceptions to general rules, deviations from the uniform requirements of a regulatory nature, act as a way of legal differentiation. The more perfect the law, the more differentiated it regulates specific issues. public life. Thus, for various categories of citizens, rules have been established that regulate admission to universities, conscription for military service, the appointment of pensions.

Benefits are an element, first of all, of a special legal status of a person, a mechanism for supplementing the basic rights and freedoms of the subject with specific legal opportunities.

Thirdly, legal benefits act as legitimate exceptions, legal exemptions established by the competent authorities in regulations in accordance with democratic law-making procedures. Benefits, as a rule, are fixed with the help of normative rather than law enforcement acts. The statutory prohibition of granting benefits on an individual basis is intended to minimize the vested discretion that may arise in this process.

The compensatory nature of legal benefits is to create at least approximately equal opportunities for the development of persons who are in unequal conditions due to biological and social reasons. Thus, the involvement of the blind and people with poor eyesight in labor activity would be impossible without the establishment of special working conditions for them by law. This means that benefits for the blind and people with poor eyesight acquire a compensatory nature, aligning their opportunities with those of other people. The most important compensatory value are the benefits provided to the disabled and participants of the Great Patriotic War, refugees, internally displaced persons and other persons.

In this sense, a benefit is a special right that supplements the rights a person has in order to guarantee a certain level of consumption, facilitate access to a legally secured good, which is significantly hindered due to disability, pregnancy, motherhood, combining study with work, etc. Here, benefits are designed to improve the socio-economic conditions of specific categories of citizens, their material, living and financial position. The main goals, role and functions of legal benefits // Tomsk: Tomsk University Publishing House, 2007 - p.235-238

Benefits in the foreseeable historical retrospective have always been inherent in Russian society, even at its primary (more than 10-15 centuries ago) stages of formation. It is indisputable that in the primitive Slavic tribes someone had different from general conditions work and life, and in the future the number began to grow even more.

Social benefits have the following main distinguishing features:

They are inherent in economically developed societies with an efficiently functioning state apparatus;

mediate the process of redistribution of the social product from some members of society to others through state mechanism social support;

Reflect specific differences in the socio-economic situation of some members of society compared to others;

Express compensation for deviations from the normal, generally recognized position of members of society;

They achieve their purpose, being monetary in content.

All benefits can be divided into a number of categories:

a) professional benefits

b) benefits for special services

c) benefits for the needy.

It is rather difficult to classify benefits. They are provided for in laws, Decrees and Government Resolutions.

Benefits can be divided into:

By target orientation

Terms of Service

Benefits can also be called compensation, but only the increased costs associated with meeting needs. If expenses incurred, for example, on duty (fare for social workers, law enforcement officers) are compensated, such compensation is not a benefit.

The social and legal basis for the provision of social security benefits is the onset of objectively existing life circumstances (disability, old age, low income, etc.) that give rise to specific needs (in special vehicles, in household services at home). To ensure them, those in need are endowed with additional rights-benefits. If these benefits are not provided, these persons will not be able to fully meet their vital needs at a socially necessary level.

Another reason for presenting benefits in social services is the fact that citizens have special merits to society. The provision of benefits on this basis is not only a person’s need for special forms of social protection in the form of disability, old age, etc., but also serves as a form of encouragement and recognition of merits to society and the state (disabled people and participants in the Second World War, disabled combatants on the territory of other states and etc.). These benefits can be called privileges. Privileges make sense when there is a shortage of services, a large queue will not be in short supply, such privileges will cease to exist.

Benefits are beneficial not only to the individual, but also to society as a whole. If the state does not provide social support to people who find themselves in a difficult life situation, then this obligation will fall on the shoulders of the family, which will have to pay for social services out of its salary.

Social benefits are provided to veterans, disabled people, children, large families, heroes Soviet Union and the Russian Federation, etc. The content of these benefits is heterogeneous in terms of their economic and social significance. Chelnokova G.B. Social legislation aimed at protection from poverty in Russia. - M.: Prospekt, 2009.S.18.

The main provisions of the concept of state social assistance to the population should be:

Guaranteed state social assistance for low-income families;

Targeted nature of social assistance;

Accounting family income when providing social assistance;

Receiving social assistance from a single source;

Granting social service bodies the right to verify the validity of a citizen's application for state social assistance;

Separation of social security and social insurance systems;

Creation unified system accounting for social assistance and social benefits provided from various sources.

The Law "On State Social Assistance to the Population" is intended to bring together the legal norms on the provision of state social assistance, contained in numerous legal acts, to ensure their interconnection and consistency in their application.

One of the main tasks of the law is the separation of the spheres of social security (assistance) and social insurance. The law should lay the legal foundations for the functioning of the entire system of state social assistance. The purpose of the law is to define clear criteria for the provision of state social assistance, ensuring its targeting.

The following tasks should be solved by the law:

Determination of the circle of recipients of targeted social assistance;

Introduction of a fundamentally new classification of social benefits and payments;

Ensuring targeting in the provision of state social assistance, including social benefits;

Establishing the relationship of receiving social benefits and payments with the level of family income;

Creation of a system of guaranteed provision of the minimum material needs of citizens;

Implementation of the transition to the declarative system of providing social assistance;

Ensuring the rational use of public funds allocated for social protection of the population.

The Law "On State Social Assistance to the Population" is intended to establish a system of legal, economic and organizational measures for the social protection of the poor. The following should be defined as the main goals of providing state social assistance: ensuring the minimum material needs of citizens, rationalizing the use of public funds, and ensuring social stability. The law should divide state social assistance into targeted and targeted.

The allocation of targeted state assistance is due to the need to maintain existing benefits for a relatively small group of their recipients, such as participants in the Great Patriotic War, disabled people, including the Great Patriotic War, Heroes of the Soviet Union, Heroes of Socialist Labor, Heroes of the Russian Federation, full holders of the Orders of Glory, families of fallen servicemen, participants of the labor front during the Second World War, residents of besieged Leningrad, former prisoners of concentration camps, repressed, participants in the liquidation of the consequences of the Chernobyl accident, participants in military conflicts in peacetime, veterans of the armed forces.

These categories of citizens receive benefits in accordance with applicable law. These privileges should be confirmed by the Draft Law. The abolition of these benefits would have an extremely negative impact on the social situation in the country.

Unlike targeted social assistance, targeted social assistance should not be provided to individual social categories, but to specific citizens who have a difficult life situation associated with limited ability to work (disability); citizens with many children whose cash and in-kind incomes do not allow satisfying the minimum material needs; citizens who do not have property that allows them to earn income, etc.

As types of state social assistance, it is necessary to determine: subsidies, compensations, benefits, social services, targeted cash benefits.

Benefits for taxes and fees- these are the advantages provided by certain categories of taxpayers and payers of fees provided by the legislation on taxes and fees in comparison with other taxpayers or payers of fees, including the possibility not to pay or fee or pay them in a smaller amount.

We can say that tax incentives are a system of tax rebates that are provided to individuals and legal entities to stimulate business development or reduce the tax burden.

Benefits allow you to reduce the amount of taxes paid by legal entities or individual entrepreneurs, to defer mandatory payment or provide an installment plan. At the same time, it should be borne in mind that tax benefits are provided to taxpayers by virtue of the instructions of the current legislation, and not according to the decisions of the tax authorities.

Forms of Tax Benefits

Such benefits can be provided in various forms. For example:

tax deductions;

reduced tax rates. For example, for basic food, children's and medical products, a preferential VAT rate of 10% is applied;

tax exemption for certain categories of persons. For example, the sale of food products produced by canteens of educational and medical organizations, is exempt from VAT;

reduction in the amount of tax payable. For example, owners of trucks - transport tax payers can reduce the amount of transport tax by the amount of payments paid to the Platon system;

other forms.

Classification of tax benefits according to the Tax Code of the Russian Federation

The Tax Code of the Russian Federation does not contain a closed list and classification of tax benefits, but it can be said that the provision tax breaks consists in:

tax exemption;

decrease tax base;

granting a tax credit.

tax exemptions

Tax exemptions include the following types tax breaks:

tax holidays - the exemption of the taxpayer from paying tax for a certain period. So, individual entrepreneurs applying a “simplification” or a patent, subject to certain conditions, can receive this benefit for two tax periods;

tax amnesty - repayment by the taxpayer of overdue debts without applying penalties for delay;

full tax exemption - may be granted to some categories for a certain period or indefinitely (pensioners, war veterans, public organizations and so on.).

withdrawal - exclusion from the tax base of its parts, for example, exemption from taxation of certain types of property of pharmaceutical, religious and other organizations (Article 381 of the Tax Code of the Russian Federation);

reduced tax rate - allows certain categories of taxpayers to pay tax on interest rates lower than the generally established rates. For some taxes, preferential rates can be reduced to 0%.

Reducing the tax base, or tax credits

Reducing the tax base, or tax credits:

tax deductions - exclusion from the taxable base of a certain part of it, for example, standard, social and property deductions for personal income tax;

non-taxable minimum - minimum amount not subject to taxation.

tax credits

Investment tax credit - the ability of an organization to reduce its income tax payments, regional and local taxes within a certain period with the subsequent payment of the loan and interest on it (Article 66 of the Tax Code of the Russian Federation). The term of the loan is from one year to 5 years if there are grounds specified in Art. 67 of the Tax Code of the Russian Federation.

Who can use tax credits

Since the tax benefit is an advantage over other payers, only residents of the Russian Federation can receive it.

Prohibition on the individual nature of tax benefits

The norms of the legislation on taxes and fees, which determine the grounds, procedure and conditions for the application of benefits on taxes and fees, cannot be of an individual nature. That is, tax and duty benefits cannot be granted to one specific organization or one to an individual. This should be a certain category of payers who meet the established criteria (clause 1 of article 56 of the Tax Code of the Russian Federation).

Is it possible not to use the benefits on taxes and fees?

The taxpayer has the right to refuse to use the benefit or suspend its use for one or more tax periods, unless otherwise provided tax code RF. That is, the use of benefits on taxes and fees is not mandatory for taxpayers.

Tax incentives: details for an accountant

• Correlation between the concepts of "tax benefit" and "differentiated tax rate" in the tax legislation of the Russian Federation and the procedure for their application

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• The nuances of applying the tax relief on movable property

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• Tax incentives and unjustified tax benefit by creating a fictitious workflow

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• Property tax settlements

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• When does the artificial “fragmentation” of a business become a tax crime?

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• Digest of important changes in tax legislation for September 2019

  Application form for granting an organization a tax benefit for transport and land taxes... in tax authority for the provision of tax relief transport tax and (or...

• Corporate property tax in 2019

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• Disputes over property taxes (Practice of the Supreme Court of the Russian Federation for 2018)

  The applicant does not establish a mechanism for the implementation of the tax benefit provided for in paragraph 3 of Article 2 ... in such a provision, the refusal to grant the tax benefit provided for in paragraph 25 of Article 381 ... does not give grounds for the use of the tax benefit provided for in paragraph 21 of Article 381 ... to its own discretion to expand the scope of the tax benefit. Therefore, in accordance with the List ... about the absence of grounds for the application of the tax relief provided for in paragraph 25 of Article 381 ...

• “Without transfer to third parties” is an ambiguous condition for applying the benefits provided for in paragraphs. 11 p. 1 art. 251 Tax Code of the Russian Federation

  P and others). Termination of the tax benefit due to the use in lawful activities ...

• How not to pay taxes when selling a business with a 5-year history?

  Values. Until 2019, only those individuals could take advantage of such a tax benefit ... for all shares. The following are subject to the tax benefit: Shares of any non-public shareholding... transfer of interest/shares will be subject to tax benefits. Tax incentives apply to situations: purchase and sale ... other conditions, of course). However, it's important! Tax incentives do not apply to the liquidation of an organization ... the sale of a business. In addition, the considered tax incentives can be useful not only ...

• Practice of the Constitutional Court of the Russian Federation on tax issues for the 1st half of 2019

  ...), and consequently, the challenged legal provision establishing a tax benefit cannot by itself... the legislator cannot have discretion when establishing tax benefits, by themselves...) the circle of persons to whom tax benefits apply (Definition dated February 7, 2008 ...

• Getting a property tax exemption

  A taxpayer with a request for a tax benefit, requests information confirming the right of the latter ... after all, they call the corresponding exemption a tax benefit. And in connection with this...

• What is a VAT exemption: is there an end to disputes?

  Disputes about what a tax benefit is, most often conducted in conjunction with ... verification of documents confirming the right to tax benefits (clause 6 of article 88 ... take into account the definition of the concept of "tax benefit" given in clause 1 article ... in their nature correspond to the concept of tax relief. For example, paragraph 5, paragraph .... 2 of the named article establishes a tax exemption in relation to canteens educational and ... a broad general economic approach to understanding tax relief as any relief of the tax burden ...

• Review of letters from the Ministry of Finance of the Russian Federation for July 2019

  24 Article 381 of the Tax Code of the Russian Federation tax benefits is legitimate. Letter dated 2...

• Updated land tax reporting

  Part of the tax benefit code 3022300** The tax benefit code is determined in accordance with ... the number of full months of use of the tax benefit by the taxpayer **** 170 The coefficient Kl is indicated, ... the tax benefit code 3022400 is indicated in the part** The tax benefit code is determined in accordance ... of the part, the tax benefit code is 3022200** The tax benefit code is determined according to... the first part is given the tax benefit code 3022500** The tax benefit code is determined according to...