The role and influence of the state on the development of entrepreneurship in Russian healthcare. Entrepreneurship in the healthcare sector Small entrepreneurship in healthcare

everyone makes a contribution and in return receives a security called a share. A security can be the subject of purchase and sale. In closed joint stock company You cannot sell your share without the consent of the other comrades. In the open - security You can dispose of it as you wish. Each of the participants in an open joint stock company is responsible only for their contribution.

16.3. Small entrepreneurship (small business) in healthcare

Under small businesses in modern Russian legislation, we understand commercial organizations in the authorized capital of which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations, charitable and other foundations does not exceed 25%, the share owned by one or more legal entities that are not small businesses does not exceed 25% and in which the average number of employees does not exceed the following maximum levels: in industry, construction and transport - 100 people, in the scientific and technical sphere and in agriculture– 60 people, per retail trade and consumer services for the population - 30 people, in other industries and when carrying out other types of activities - 50 people.

Commercial medical and medical-production organizations that carry out several types of activities are classified as small enterprises according to the criteria of the type of activity whose share is the largest in annual turnover or annual profit.

The development of small businesses in healthcare objectively fits into the general logic of the processes of economic liberalization, decentralization and demonopolization in the management of the country's economy.

State support for small businesses in the market medical services and medical supplies is carried out in several areas:

Formation of infrastructure for support and development of small businesses;

Creation of preferential conditions for the use by small businesses of state financial, material and technical developments and technologies; Establishment of a simplified procedure for registration of small entities

entrepreneurship, licensing of their activities, certification of their products, provision of statistical and accounting reporting;

Support for foreign economic activity of small businesses;

Organization of training, retraining and advanced training of personnel for small enterprises.

Medical (therapeutic and preventive), pharmacological, medical and industrial activities, with all their specificity and tendency towards state and semi-state forms of management, represent a vast field of application for small businesses. In medicine, many types of local, contact services are widespread, the provision of which does not require the creation of powerful organizations characteristic of mass production; such tasks of medical care for the population can be solved by small business structures with high efficiency, flexibility, and sensitivity to the needs of each individual patient.

Small medical entrepreneurship has already become widespread in dentistry, sales medical supplies and means of treatment, in the provision of specific types of medical services.

Currently, the urgent question has arisen about training managers of medical institutions who would take on many of the functions of an independent market agent, organizing many of the functions of the medical team and acting on its behalf.

The manager is employee, organizing the implementation of the tasks set by the entrepreneur. In the case of a medical institution, the team plays the role of entrepreneur in the first stages. He is not currently carrying property liability for their actions, risking the manager’s job. Of course, the above division is largely arbitrary. An entrepreneur, in theory, must be the owner of capital (at least in that part in which he invests the profit received as capital). In turn, an entrepreneur is always, to one degree or another, a manager.

However, it is important to note that entrepreneurship is a special field. professional activity, the essence of which is the constant transformation of property into capital, i.e. into something that makes a profit.

All civilized countries owe their well-being not to the command-administrative system, but to the developed market economic system. The market system has proven itself to be more effective than the command-administrative system in the sense that

that it provides higher rates of social economic growth.

A true entrepreneur is the source and driving force creative activity and entrepreneurship.

Domestic entrepreneurship has its own historical value, which was interrupted for more than 70 years. The lack of one’s own entrepreneurial experience forces one to borrow Western experience. But attempts to blindly copy the West in everything that is necessary for market development will not lead to a positive result. It is necessary to adapt, adapt market structures and institutions to modern Russian conditions. Most likely, we should expect a long period during which a new generation of Russian entrepreneurs will develop a practical business philosophy through trial and error. Some time will pass before it will be possible to talk about an established culture of entrepreneurship, about entrepreneurial ethics that rejects any way of dishonestly making a profit.

It is necessary to form flexible market mechanisms for increasing business activity entrepreneurs. Along with preferential lending and taxation regimes, entrepreneurs should have the opportunity to guaranteed commercial risk insurance and free access to the foreign market. It is necessary to create a credit system accessible to entrepreneurs and provide the opportunity to purchase the necessary means of production, raw materials and components. In all this Russian entrepreneurs are still experiencing significant difficulties. The philosophy of domestic entrepreneurship is still a philosophy of survival.

There are three main sources of motivation for entrepreneurship:

Desire to gain more control over one's own future

Desire to extend your own style and lifestyle into the realm of business activity

Reward for work and growth of personal well-being To choose the right market niche for an institution or for

yourself, you need to try to find practical use own abilities, inclinations, knowledge, qualifications in the market, based on marketing methodology.

determining the desires and requests of regular customers

Directions for the flow of goods and services to meet consumer needs

Domestic entrepreneurs often ignore this process or pay insufficient attention to it.

In the process of considering problems, one should adhere to the traditional scheme, in which marketing is divided into four types of entrepreneurial activity:

1. Development of services and creation of goods that will meet the needs of the buyer;

2. Delivery (or offer) of services (products) to a place convenient for a potential buyer;

3. The process of promoting goods (services) to the market through advertising, the services of intermediaries, sales agents, etc.;

4. Setting a reasonable price for a service (product).

IN the institution to which money is given (in particular, health care facilities) must have three “key points”:

1. the applicant's experience in managing the industry or business involved and the actual work or functions performed by the applicant

2. special Production Line, which meets real needs and is unique and cannot be easily borrowed or copied, is highly effective and provides the best solution to the problem of customer satisfaction

3. large and growing market available for the institution

(enterprises).

To solve these problems, they are looking for people who are willing to work seven days a week, 12-15 hours a day, who have top-notch problem-solving abilities and can handle a variety of situations.

An entrepreneur must have the following essential characteristics: character traits, which could guarantee him success even in the most risky business:

energy, ability to make work

ability to think

ability to build relationships with people

communication skills

knowledge of engineering and technology

Social and psychological portrait of an entrepreneur. This is a person who:

has a goal that he constantly strives to achieve and has unlimited faith in his products or services

active

inventive

impatient and irritable, constantly running out of time

stubborn and persistent

focused on success, plans for several years ahead

understands your strengths and weaknesses better than anyone

not afraid to start again

money is not his main motivation

does everything himself

not necessarily good at everything

understands the meaning of subtle changes and their impact on success

strives to grow

understands the primary role of the consumer

takes a certain risk

practical

asks for what he really wants

market sensitive

used to coping with difficulties alone With the adoption of the law “On private medical activities” in

In Russia, as in other civilized countries, private medical practice will become widespread. This medical entrepreneurship will most often be in the nature of a small business. This form of entrepreneurship has significant advantages, but also serious disadvantages that must be taken into account.

Advantages of small business:

Independence of action. A businessman is his own boss and does not obey anyone.

Possibility of more flexible operational solutions. Compared to large corporations, small businesses have a simplified decision-making structure.

Adaptation to the peculiarities of local conditions. The small business owner is ideally organized and equipped to study consumer demands, preferences, customs, habits and other characteristics of the local market.

Strong affinity for small business. Small business is associated with

“American dream”, therefore public opinion is dominated by sympathy for small firms.

Financial difficulties. Small firms face financial problems, since the chances of failure in a small business are much higher than in a large one.

Increased sensitivity to economic changes. Small firms have small financial reserves, therefore they are extremely sensitive to all changes in the economy (inflation, price increases, recession, etc.)

Addiction. A small business owner is forced to comply with regulatory and legislative rules regarding taxes and wages, etc.

The sole responsibility of the entrepreneur for the business.

Wrong assessments or decisions of an entrepreneur can lead to serious losses; a small business owner is forced to cope with all unfavorable conditions, relying only on himself.

Questions for self-control:

1. Describe the essence and main features of entrepreneurship.

2. What are the features entrepreneurial activity in healthcare?

3. Describe the main types of entrepreneurship used in healthcare.

4. Name the three main sources of motivation for entrepreneurship.

5. Division of firms by criterion administrative-legal form.

6. Describe the characteristics of business partnerships. What is the difference between a general partnership and a limited partnership?

7. What commercial organizations are called joint stock companies? What is the difference between open and closed joint stock companies?

8. Present a socio-psychological portrait of an entrepreneur.

9. Outline the advantages and disadvantages of small business.

10. What commercial enterprises are usually called small?

11. In what areas and areas of medical activity does small business find its application?

Test

"Entrepreneurship

healthcare"

Choose the correct answer

01.Indicate what does not apply to

merits

sources

businesses include:

entrepreneurship motivation:

increased

sensitivity

desire to get more

to economic changes

control over your own

opportunity

more flexible

well-being

operational decisions

get satisfaction from

sole

responsibility

feelings of a leader in his business

entrepreneur for business

distribute

necessity

constantly

own

control

performance

obligations

activity

get

reward

achievements

entrepreneur

welfare

the following features

character:

energy, ability to force oneself

shortcomings

ability to think

relate:

increased sensitivity to

relationships with people

economic changes

technologies

possibility of more

computer equipment

operational decisions

all of the above

3) combining several professions

4) long term benefits

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Introduction

The topic being studied is extremely relevant. This is due to a number of the following reasons.

The purpose of this work is the need to characterize the main organizational - legal forms in healthcare.

Achieving this goal involves solving a number of the following tasks:

1. Describe the concept of “entrepreneurship in the healthcare sector.”

2. Describe the organizational and legal forms of healthcare organization.

In the process of writing this work, we mainly used the following methods:

1. Comparative analysis literary sources.

2. Systemic.

In the process of writing this work, we mainly used educational and monographic sources.

1. The concept of “entrepreneurship” in healthcare

The inalienable right not only to health, freedom from physical suffering - illnesses, but also to moral compassion for one’s illnesses, that is, to mercy.

After all, a doctor deals with human pain, which is individual in each case, and treats not only the body, but also the soul. Or rather, both body and soul. Otherwise, he is not a doctor, but a mechanic, and treatment is repair.

The patient is weak and needs help. That's the main thing, and everything else comes later. Let's take the market now. By and large, the morality of the market is compliance with certain rules aimed at ensuring that trust between partners is maintained and the transaction is repeated. For the sake of its final result and end in itself - profit. This is an axiom: a businessman, an industrialist puts his economic interests first. His partner is most often healthy, energetic and wants to buy a service or product in order to increase his well-being.

But does it mean that in medicine any entrepreneurship with such “lofty” goals of its activity is untenable? Should, to put it more simply, should it be placed entirely at someone’s expense: should it be placed, say, under the “wing” of the state on a budget ration, or should it be given entirely to a benefactor-sponsor?

In relation to healthcare, the concepts of entrepreneurial activity, profit, market cause equally persistent rejection among citizens and officials, both in Russia and abroad.

This rejection of entrepreneurship in healthcare is explained by subjective and objective factors.

Subjective rejection of entrepreneurship in healthcare is due to the following factors.

First of all, domestic healthcare is based on the traditional principle of free medical care.

Under the conditions of socialist distribution, healthcare was recognized as a non-productive sphere of the national economy and received funding from the budget.

Healthcare could absorb as much budgetary funds as were invested in it. If half of the state budget were invested in healthcare, it could fully absorb such investments.

Self-supporting clinics that existed in former times were considered an exception. In pharmacies, medicines were always dispensed for a fee.

The barter nature of the activities of some healthcare institutions (pharmacies) did not extend to the activities of others (hospitals and clinics).

With the change in the constitutional system, the principle of free medical care was preserved, but against the backdrop of changing legal and economic realities. A legal category of service has emerged.

Legislation on health insurance for citizens has appeared. The state became the payer for medical services provided to citizens free of charge.

If services are provided to citizens free of charge, then providers of medical services receive payment for this. Payments for medical services for their producers are income.

The provision of medical services has become economically production activities, and legally – income-generating activities.

If previously free medical care was a principle of health care, now it has become a constitutional guarantee to citizens from the state.

A guarantee that in state and municipal health care institutions they will receive medical care free of charge for themselves.

However, since medical care has acquired the economic form of a service, the process of its provision has become subject to economic assessment.

If previously medical care was provided not in a commodity relationship, now medical care has begun to be provided in accordance with payment for the medical services of which it is included.

Between the state as a payer and state and municipal healthcare institutions as producers of medical services, commodity exchange relations began to develop in favor of citizens for whom medical care remains free.

At the same time, legally identical medical services are provided for legally identical fees by legally identical business entities - state and municipal healthcare institutions and private organizations. Their activities are equally based on extracting income from payment for medical services.

Regardless of whether it brings profit or loss, activity in economic circulation with a result in the form of a product is entrepreneurial.

The only differences are that general rule Medical services to citizens are provided by private organizations for a fee paid by the citizen himself, and by state and municipal health care institutions - for a fee paid by the state for the citizen.

While free for citizens, the medical services provided to them are not free for state and municipal health care institutions and private organizations.

Thus, the determinant of subjective rejection by citizens (society) of entrepreneurship in healthcare is not the nature of the activities of medical organizations and not their property (state, municipal or private property), but only the freeness of receiving medical care.

However, the rejection of entrepreneurship in healthcare is not limited to citizens (society). Entrepreneurship is rejected by the public health institute.

Previously united government system healthcare is currently represented by the state and municipal systems health care and includes relevant health authorities and health care institutions. Both are connected by the unity of funding from the state treasury and municipalities.

The opposite of funding health care from public sources is revenue from any private individuals. Thus, entrepreneurship in a public health care institute is not recognized as an activity that generates income, but only as an activity whose income comes from private sources.

If we follow the logic of subjective factors of non-acceptance of entrepreneurship in healthcare in the aggregate, entrepreneurial activity is the activity of private organizations that provide medical services to citizens for a fee that does not come from the treasury of the state or municipalities.

In accordance with Russian legislation entrepreneurial is an independent activity carried out at one's own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law (clause 1 of article 2 of the Civil Code).

To reveal objective reasons rejection of entrepreneurship in domestic healthcare, it is necessary to disclose concepts related to entrepreneurship in general and healthcare in particular.

Entrepreneurial activity is:

– independent, aimed at the benefit of acquisitions (making a profit), inextricably linked with the burden of losses (bearing risks);

– systematically carried out in the circulation of goods, works, services;

– a subject having state registration as a legal entity or entrepreneur without forming a legal entity.

Thus, medical and other activities in the field of health protection are entrepreneurial activities for the production and sale of goods, works and services for medical purposes.

2. Organizational and legal forms in the field of healthcare

IN modern healthcare when strengthening the role on work performance and economic efficiency activities, the issues of choosing organizational and legal forms are updated, legal status producers of “budget” and paid medical services.

So far, proposals for the development of new, legally independent and legally permitted forms of business activity are often viewed in the industry as an attempt to alienate property paid for by the state.

However, despite the fact that the relationship between the payer and the producers of medical services is of an economic nature, the relationship between health care authorities and health care institutions remains administrative in nature.

As before, the activities of health care institutions as budgetary institutions are subject to regulatory requirements. As a result, if the activities of producers of medical services of an economic nature are reduced to the extraction of income, then their distribution in health care institutions occurs in an administrative manner.

Having gone beyond the state mechanism, health care institutions have not found their place in economic circulation. By receiving payment for medical services from state extra-budgetary funds, from insurers and from other payers, healthcare institutions distance themselves from the concept of entrepreneurial activity. Being legal entities with the powers of economic entities granted by law, healthcare institutions are positioned under administrative subordination to healthcare management bodies.

Legally differing in the nature and scope of activity, legal status and a number of other characteristics, state and municipal health authorities and state and municipal institutions health care are artificially united into a single public health care institute.

Moreover, in accordance with legal regulation activities in the Russian Federation, the provision of medical services to the population can be carried out by economic companies: companies with limited liability(LLC), joint-stock companies (JSC), which are recognized as commercial organizations with the founders (participants) divided into shares (contributions) authorized capital. Property created through the contributions of the founders, as well as produced and acquired by a business company in the course of its activities, belongs to it by right of ownership.

Legal status business entities, the rights and obligations of its participants are regulated by the Civil Code of the Russian Federation and relevant special laws. The main property and legal feature of open joint-stock companies (OJSC) is that all participants can alienate their shares without the consent of other shareholders. In a closed joint stock company (CJSC), all its shares are distributed among the founders or other predetermined circle of persons.

Existing in modern conditions the legislative framework on the privatization of state and municipal property ( the federal law dated December 21, 2001 No. 178-FZ “On the privatization of state and municipal property” (as amended on February 27, 2003) provides procedures for the transition of NPOs to the commercial and private sector of the economy.

However, for social objects there is a special “golden share” procedure or special rule to limit the freedom of such a transition. Recognizing the low economic feasibility the actual privatization of healthcare facilities, it should be discussed only in the context of the peculiarities of the private system: protection of the manufacturer from strict administrative-command management methods in the industry and the presence of a free right to dispose of income from business activities in medical organizations.

However, the free market environment of commercial medical organizations of one or another organizational and legal form requires a change in the mentality of medical workers, as well as a radical revision of management functions, especially those related to financial management and planning of economic results.

Conclusion

Thus, summing up all of the above, it is necessary to draw the following conclusions.

Healthcare occupies an exceptional place in a socially oriented economy; it is here that socially consumed goods – medical services – are produced. Recently, healthcare has become increasingly involved in the economic turnover of society, which is facilitated by the active functioning of medical institutions on a market basis. Moreover, there is an increasing dependence of healthcare on the overall economic growth in the country: the solvency of the population affects the volume of paid services industry, and stabilization in the public sector allows us to count on development targeted programs, financed by the state.

The radical reform of healthcare in Russia over the past ten years, the introduction of a system of compulsory and voluntary health insurance, is inevitably accompanied by the development of market relations in healthcare. In these conditions, issues of entrepreneurship, implementation modern management and marketing have acquired particular relevance, which remains to this day.

Medical and other activities in the field of health protection are entrepreneurial activities for the production and sale of goods, works and services for medical purposes.

The Law “On Non-Commercial Organizations” No. 7-FZ of January 12, 1996 established the status of the subject of legal relations - not commercial organizations(NGOs), which include the widespread in the public health sector organizational form – state-financed organization.

IN regulations regulating the activities of NPOs, including accounting ones, do not clearly indicate that it is possible to independently dispose of income from the main and permitted business activities, in contrast to commercial organizations for which income from the sale of goods, works or services always appears as a result only entrepreneurial activity and falls under the independent disposal of the organization.

Organizational and legal forms of NPOs other than establishment – autonomous non-profit organization(ANO), non-profit partnerships and foundations are not yet that common in healthcare.

Municipal (state) unitary enterprises (hereinafter referred to as UE) are also beginning to appear in the industry.

Task

It was decided to organize a day hospital on the basis of a regular hospital with a capacity of no more than 22 beds (two wards with five and two with six beds). Costs for communal payments(heat, electricity), maintenance of the building and equipment, salaries for doctors are constant. The costs of medicines and nutrition for patients grow in direct proportion to the number of patients. For every 12 beds, one additional nurse is required, and for every 11 beds, a nurse is required.

Fill the table:

light, doctors	Nurses	Nurses	Medicines,	Margin

Solution

Total costs are the total amount of costs that depend and do not depend on the volume of production allocated to a specific object (product, product group, order, cost center, production area), that is, in our case, total costs are the sum of fixed and variable costs.

Average fixed costs – fixed costs enterprises per unit of output. Average fixed costs are determined by dividing fixed costs by the number of products produced.

Marginal costs are additional costs incurred by the company, that is, the sum of variable costs.

The calculation results are listed in the table.

Bibliography

1. Voytsekovich, B.A., Redko, A.N., Kozieva I.S. Entrepreneurial activity in healthcare/B.A. Voitsekhovich,

A.N. Redko, I.S. Kozieva. – M.: Higher education, 2008. – 208 p.

2. Vyalkov, A.I., Raizberg, B.A., Shilenko, Yu.V., Healthcare management and economics: Tutorial for universities / A.I. Vyalkov, B.A. Raizberg, Yu.V. Shilenko. – M.: GEOTAR – MED, 2002. – 328 p.

3. Kovalevsky, S.S., Gladkov, Yu.M. Mathematical methods in the management of compulsory health insurance/S.S. Kovalevsky,

Yu.M. Gladkov. – M.: graduate School, 2008. – 800 p.

4. Kolosnitsyna, M.G., Sheiman, M.M. Health Economics: Textbook / M.G. Kolosnitsyna, I.M. Sheiman. – M.: State University Higher School of Economics, 2009. – 479 p.

5. Regulation of business activities in the healthcare systems of European countries. /ed. Soltman R.B., Busse R.,

Mossialos E. /Trans. from English – M.: Ves Mir, 2002. – 272 p.

6. Starodubov, V.I., Lozovsky, A.V., Tikhomirov, A.V. Subject of remuneration in healthcare // Chief physician: Economics and law. – 2004. – No. 3. - With. 13–17

7. Shchepin, O.P., Galueva, L.A. Organization of entrepreneurial activity in healthcare / ed. IN AND. Starodubova. – M.: MCFR, 2006. – 432 p.

INTRODUCTION 3

1 Business and entrepreneurship in healthcare 5

2 Paid healthcare and medical management 7

2.1 Problems of the medical services market 8

2.2 Problem of premises and medical equipment 9

2.3 Ways to overcome obstacles in the development of entrepreneurship in the healthcare sector 11

3 Regulation of business activities in the healthcare sector 12

4 Forms of entrepreneurship in healthcare 13

5 Prospects for the development of entrepreneurial activity in the healthcare sector of the Russian Federation 17

CONCLUSION 19

LIST OF SOURCES USED 21

Excerpt from the text

Factors in the development of small businesses in the healthcare sector

The relevance of the topic of this work lies in the fact that insufficient funding of Russian medicine from the budgetary funds of compulsory health insurance has become one of the main reasons for the development of market relations in the field of healthcare and the growth in the volume of paid services.

Today, the role of small businesses is increasing, especially in the context of the financial crisis, increased attention is paid to various aspects of the activities of small businesses. Small businesses creating competitive environment, satisfying the needs of mainly the local market, have a beneficial effect on the situation on the labor market and increase employment.

Entrepreneurship in healthcare and the medical industry is one of the key areas in the activities of the Russian Chamber of Commerce and Industry (CCI).

This is due, first of all, to the social significance of the problems being solved in this area. The Committee of the Russian Chamber of Commerce and Industry on Entrepreneurship in Healthcare and the Medical Industry is entrusted with a number of functions that determine the main directions of its work. Among them: analysis of factors influencing the development of entrepreneurship in the healthcare and medical industry, assistance in eliminating unreasonable restrictions and bureaucratic barriers, and assistance in restructuring the industry towards the high-tech sector. An important area of the committee’s work is monitoring the Russian regulatory process in its area of competence. Organization and participation in industrial, scientific and technical exhibitions, conferences, seminars, and symposiums is an integral part of the committee’s work, aimed primarily at promoting the achievements of domestic developers and entrepreneurs. Interaction between industry organizations state power Russia also serves to achieve the main goal - to defend the interests of domestic organizations and enterprises. This does not contradict, but on the contrary makes even more urgent the task of establishing contacts and organizing cooperation with international and national unions, associations, associations of entrepreneurs and individual industrial firms of foreign countries.

Modern trends in the development of management in the field of healthcare

Features of personnel management in the healthcare sector

Entrepreneurship affects the general welfare of society by increasing the level of GDP, mitigating unemployment, developing scientific and technological progress, and increasing the state budget through tax revenues. Every entrepreneur at the stage of creating a new enterprise must not only clearly understand the future need for financial, material, labor and intellectual resources and the sources of their receipt, but also be able to clearly calculate the efficiency of using these resources in the process of production and economic activity of the enterprise. Moreover, each field of activity has both general and specific requirements for the creation of new legal entities, which need to be taken into account.

The purpose of the work is to consider the formation of public policy in the field of health care. Subject course work is the formation of state policy in the field of health care. - Analyze the results of state policy in the field of health care in the period 2012-2013.

LIST OF SOURCES USED

1. Federal Law Russian Federation from

2. Federal Law of the Russian Federation dated

July 2, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.”

3. Durovich A.P. Organization of tourism: textbook. allowance. M: New knowledge, 2009. 333 p.

4. Malakhova N.G. Marketing in healthcare. M.: Phoenix, 2010. 222 p.

5. Mironkina M.A. Stages strategic planning services of a medical institution // Dialogues about science. 2009. No. 2.

6. Starodubova V.I., O.P. Shchepin, L.A. Gabueva. Organization and economics of entrepreneurial activity in healthcare. M.: MCFR, 2006. 432 p.

7. Tikhomirov A.V. Entrepreneurship in healthcare // “Chief Doctor: Economics and Law”, 2006. No. 7.

8. Shutov M.M., Lobas V.M., Dolgaleva E.V. Entrepreneurship in healthcare: theory, methodology, practice: Monograph / Ed. prof. S.F. Important. Donetsk: VIC, 2006. 207 p.

bibliography

On November 10, Russian Prime Minister Vladimir Putin signed a government decree approving the list of types of educational and medical activities carried out by organizations for the application of a tax rate of 0 percent on income tax. The decision to exempt small businesses operating in the fields of education and healthcare from income tax, starting this year, has become a very important and significant event that will help improve the situation of entrepreneurs. It’s good that the state is trying to create certain preferential conditions for businesses operating in social sphere, this, on the one hand, confirms the country’s socially oriented policy, and on the other, indicates that support for small businesses is also one of the priority areas of Russia’s development.

I would like to remind you of the chronology of events. Last year, the government came up with an initiative to completely exempt small businesses operating in the fields of education and healthcare services from income taxes. This measure was aimed at supporting entrepreneurs in connection with the replacement of the single social tax with insurance contributions and, as a result, increasing the tax burden for businesses. As a result, at the end of last year, Federal Law N 395-FZ was adopted, which grants the right to organizations providing educational and medical activities, apply a zero rate for income tax from January 1, 2011 to January 1, 2020. True, in order for the law to work, the government had to approve by resolution the List of types of educational and medical activities to which these benefits apply. The year went by and required document everything was not and was not. Moreover, subsequent clarifications from the Ministry of Finance made it clear that small businesses can apply for preferential taxation only from January 1, 2012. This meant very dim prospects and actually put small enterprises working in the social sphere on the brink of survival.

Desperate entrepreneurs made collective appeals to the Prime Minister with a request to adopt the necessary resolution this year. Appeals were sent from the leaders of the largest public organizations: "SUPPORTS OF RUSSIA" and " Business Russia", the Dental Association of Russia, the association of private clinics in Moscow and St. Petersburg and many other public associations.

The voice of the business community was heard, and on November 10, the government issued a long-awaited decree, which makes it possible for socially oriented businesses not to pay income tax this year. The government has also outlined the conditions under which companies will be able to exercise their right to zero tax. The main requirement is to have a license for educational and medical activities. The staff must have at least 15 employees, the company's profit from medical or educational activities must be at least 90%, companies must not carry out transactions with bills of exchange and financial instruments of futures transactions.

In order not to pay income tax this year, you must submit to the tax service by December 31 an application for the use of the benefit in any form, indicating the type of activity and attach a copy of the license. To take advantage of the following, you need to hurry up and submit documents to the tax office before December 1, 2011.

Of course, release medical organizations from income tax has been a cost for a long time, because, for example, small businesses in the healthcare industry objectively incur very large financial costs in addition to taxes. For example, tariffs for housing and communal services are still extremely high. All this ultimately affects the final cost of services provided by non-state healthcare institutions. Therefore, any tax breaks from the state are good support not only for business, but also for all patients of non-state clinics. The abolished income tax will allow organizations to invest in the modernization of medical equipment, in the renewal of fixed assets and partially compensate for the increase in costs associated with the payment of tax deductions.

Recent increases in insurance premiums have significantly complicated the situation in non-state education and health care. And the abolition of income tax, of course, will not radically change the situation. If the state intends to really seriously support socially oriented business, then it needs to reduce insurance premiums to the wage fund. For example, few people know that the fund wages in non-state healthcare institutions it accounts for more than 60% of revenue, in non-state education it reaches 80%. So these areas of business are not the most profitable.

Around the world, healthcare and education are sectors that are in a more privileged position, including in terms of tax burden. I would like to hope that in Russia this trend has also begun to materialize and the abolition of income tax as a whole will mark the beginning of an adjustment and optimization of the state’s tax policy in relation to entrepreneurs working in the social sphere.

Alexander Grot,

Chairman of the Health Commission "OPORA Russia"

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