One of the main problems of the text proposed for analysis is, in my opinion, the problem of human indifference. And what is especially unnatural: they turn out to be indifferent medical workers who, by the nature of their profession, should be merciful and humane people.
K. Akulinin talks about the situation in an ordinary district hospital. The author describes the queue in front of the surgeon's office. There are elderly disabled people, infants crying in the arms of mothers exhausted by waiting, elderly women stupefied from the stuffiness.
For some reason the doctor does not start the appointment. Time passes, exhausted people look with silent longing at the office door, but it does not open. Why? Most likely, because behind these doors sits a person who has long lost the ability to empathize and respond to the pain of other people. It is also obvious that this, so to speak, doctor gradually replaced his feelings with rationality and prudence. This is evidenced by the fact that Nikitin, the hero of the text, after delivering the bribe, was immediately called into the office out of turn. The problem that the author touches on is relevant and topical. Especially now. It is no secret that in our country hundreds of people die every year not from incurable diseases, but from the indifference of doctors. This problem concerns everyone, because no one is immune from the disease, and everyone can experience medical indifference by going to their clinic.
Let us recall the story of the heroine of Solzhenitsyn’s story “Matryonin’s Dvor”. Matryona, who has worked honestly on the collective farm all her life, cannot apply for a pension. She is sent from one office to another, as the writer writes, “they chased her from office to office for two months - now for a period, now for a comma.” And these trips were difficult for Matryona, and they were of little use: either there was no secretary in the village council, or there was a seal, or they signed the wrong piece of paper. Isn’t this an example of an indifferent, insensitive attitude towards people that has become the norm?
Is it possible to overcome indifference? Can. If every person in his place shows sincere participation in the destinies of the people who depend on him, this disease will disappear by itself.
Updated: 2018-01-31
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Useful material on the topic
- During a business trip, I slipped on an icy staircase and seriously injured my arm. (according to Akulinin) According to new criteria. (Should a person act according to his conscience in all situations?)
(1) During a business trip, I slipped on an icy staircase and seriously injured my hand. (2) The wrist was swollen, there was nothing to do: I had to go to see a surgeon. (3) So I
a resident of a large regional city ended up in a regular district hospital. (4) For some reason, the doctor did not begin the appointment, and near the doors in the cramped corridor, lit by a weak light bulb, there was a real Babylonian pandemonium. (5) Who was there? (6) Elderly women, whose faces were flushed from the stuffiness, gloomy old men, high school girls, shrilly screaming that they will skip the queue, because they just need to get a stamp. (7) Infants cried in the arms of their mothers, exhausted by waiting, who rocked them tiredly and looked in silent anguish at the closed office door.
(8) Time passed, but the reception still did not start. (9) And people’s patience ran out. (10) At first, some kind of dull murmur was heard, which, like a match to dry branches, ignited general discontent. (11) The children, as if on cue, began to cry in one voice, and it was no longer a murmur, but an indignant and plaintive howl that filled the entire corridor.
(12) “Lord, why am I here!” - I thought, looking at these people. (13) The pain awakened in my hand flared with redoubled force, my head began to spin. (14) It became unbearable to wait, I decided to act. (15) With a firm step, I approached the registration window and quietly but authoritatively knocked on the glass. (16) The plump woman looked at me over her glasses, I motioned for her to go out into the corridor. (17) When she came out, I handed her a coupon to the doctor and fifty rubles.
— (18) I urgently need to get an appointment with a surgeon. (19) Please arrange it!
(20) The woman silently took my coupon and put the money in her robe pocket.
- (21) Everyone move away from the doors, move away! - she grumbled and, passing through the crowd of people, like a knife through jelly, she entered the office. (22) A minute later she came out and nodded her head at me:
- (23) They’ll call you now!
(24) The children were crying, the light bulb, blinking due to power surges, splashed beams of yellow light, the smell of something stale and musty filled the lungs. (25) Suddenly, a boy in a blue blouse, who had escaped from the arms of his exhausted mother, buried himself at my feet. (26) I stroked his fluffy head, and the baby looked at me with trusting eyes. (27) I smiled. (28) The young mother sat him down.
- (29) Be patient; little one, be patient, we'll be leaving soon! (ZO) The disabled man dropped his crutch and, helplessly moving his hands, tried to pick it up from the floor. (31) I closed my eyes. (32) The door swung open and the nurse shouted loudly:
- (ZZ) Nikitin, see you!
(34) People shook their heads, asking who Nikitin was here. (35) I stood to the side without moving.
- (36) Nikitin who? (37)Where is he?
(38) The nurse shrugged her shoulders in bewilderment and said:
- (39) Well, then, whoever is first in line, come in!
(40) A young mother and her child rushed to the door. (41) I went to the window. (42) Sparse snow was falling, the darkened sky, like an ice-covered river, hung low above the ground, and pigeons flew through it. (43) A young mother and her baby came out of the doctor’s office, he looked at me and waved his bandaged hand at me.
- (44) Nikitin hasn’t come up yet? (45) Well, then the next one in line...
(According to K. Akulinin)
Which of the statements correspond to the content of the text? Please provide answer numbers.
Enter the numbers in ascending order.
1) The hero of the story did not want to wait long and paid for the appointment out of turn.
2) All visitors began to be indignant at the disorder in the hospital.
3) The hero of the essay let the pregnant woman pass ahead.
4) The narrator realized that there are people whose suffering is no less than his own.
5) The boy’s mother thanked Nikitin.
Task 21. Which of the following statements are true? List the answer numbers in ascending order.
1) Propositions 10-11 reveal the content of proposal 9.
2) Sentence 24 lists events occurring one after another.
3) Sentences 26-28 present the narrative.
4) Sentence 42 contains a descriptive fragment.
5) Proposition 7 is an argument.
Task 22. Write out the phraseological unit from sentences 4-5.
Among sentences 24-28, find one that is connected to the previous one using a possessive pronoun. Write the number of this offer.
According to K. Akulinin. During a business trip I slipped...
(1) During a business trip, I slipped on an icy staircase and seriously injured my hand. (2) My wrist was swollen, there was nothing to do: I had to go to see a surgeon. (3) So I, a resident of a large regional city, ended up in an ordinary district hospital. (4) For some reason, the doctor did not begin the appointment, and near the doors in the cramped corridor, lit by a weak light bulb, there was a real Babylonian pandemonium. (5) Who was there? (6) Elderly women, whose faces were flushed from the stuffiness, gloomy old men, high school girls, shrilly screaming that they will skip the queue, because they just need to get a stamp. (7) Infants cried in the arms of their mothers, exhausted by waiting, who rocked them tiredly and looked in silent anguish at the closed office door.
(8) Time passed, but the reception still did not start. (9) And people’s patience ran out. (10) At first, some kind of dull murmur was heard, which, like a match to dry branches, ignited general discontent. (11) The children, as if on cue, began to cry in one voice, and it was no longer a murmur, but an indignant and plaintive howl that filled the entire corridor.
(12) “Lord, why am I here!” – I thought, looking at these people. (13) The pain awakened in my hand flared with redoubled force, my head began to spin. (14) It became unbearable to wait, I decided to act. (15) With a firm step, I approached the registration window and quietly but authoritatively knocked on the glass. (16) The plump woman looked at me over her glasses, I motioned for her to go out into the corridor. (17) When she came out, I handed her a coupon to the doctor and fifty rubles.
– (18) I urgently need to see a surgeon. (19) Please arrange it!
(20) The woman silently took my coupon and put the money in her robe pocket.
- (21) Everyone move away from the doors, move away! - she grumbled and, passing through the crowd of people, like a knife through jelly, she entered the office. (22) A minute later she came out and nodded her head at me:
- (23) They will call you now!
(24) The children were crying, the light bulb, blinking due to power surges, splashed beams of yellow light, the smell of something stale and musty filled the lungs. (25) Suddenly, a boy in a blue blouse, who had escaped from the arms of his exhausted mother, buried himself at my feet. (26) I stroked his fluffy head, and the baby looked at me with trusting eyes. (27) I smiled. (28) The young mother sat him down.
- (29) Be patient, little one, be patient, we’ll be leaving soon!
(30) The disabled man dropped his crutch and, helplessly moving his hands, tried to pick it up from the floor. (31) I closed my eyes. (32) The door swung open and the nurse shouted loudly:
- (33) Nikitin, see you!
(34) People shook their heads, asking who Nikitin was here. (35) I stood to the side without moving.
- (36) Nikitin who? (37)Where is he?
(38) The nurse shrugged her shoulders in bewilderment and said:
- (39) Well, then whoever is first in line, come in!
(40) A young mother and her child rushed to the door. (41) I went to the window. (42) Sparse snow was falling, the darkened sky, like an ice-covered river, hung low above the ground, and pigeons flew through it. (43) A young mother and her baby came out of the doctor’s office, he looked at me and waved his bandaged hand at me.
- (44) Nikitin hasn’t come up yet? (45) Well, then the next one in line...
(According to K. Akulinin)
L.N. Gumilev. Children's years are always busy exploring a multicolored, diverse world...
(1)Childhood is always busy exploring a multicolored, diverse world, in which everything is important and interesting: nature, people and - most importantly - the language, the study of which is “a condition without which it is impossible”. (2) Only from the age of six or seven can a person begin to choose what is interesting and reject what is boring. (3) History and geography turned out to be interesting and fascinating for the author, but not mathematics and language learning.(4) Why this was so is difficult to say, and it is not necessary, because this relates to psychophysiology and genetic memory, and this is not about them.
(5)School years are a cruel test.(6) At school they teach different subjects. (7) Many of them do not cause any interest, but are nevertheless necessary, because without a broad perception of the world there will be no development of mind and feelings. (8) If children have not learned physics, then they will not understand what energy and entropy are; without zoology and botany they will go to conquer nature, and this is the most painful way of species suicide. (9) Without knowledge of languages and literature, connections with the surrounding world of people are lost, and without history, with the heritage of the past. (10) But in the twenties, history was removed from school curricula, and geography was reduced to a minimum. (11) This did not help matters.
(12) Fortunately, at that time in the small town of Bezhetsk there was a library full of works by Mine Reid, Cooper, Jules Verne and many other authors, providing information that could be absorbed without difficulty, but with pleasure. (13) There were Shakespeare's chronicles, historical novels by Dumas, Walter Scott... (14) Reading accumulated primary factual material and awakened thought.
(L.N. Gumilyov)
G. Smirnov. For more than a century and a half, Great Russians have lived in spiritual and emotional kinship...
(1) For more than a century and a half, Great Russians have lived in spiritual and emotional kinship with the sorcerer Russian word by Pushkin, about which another great poet Fyodor Tyutchev once said:
You, like my first love,
The heart will not forget Russia!
(2) Often repeating this phrase, we rarely think: What does this comparison of Pushkin’s creativity with first love mean?(3) For an individual, the sweetness of first love is not so much in the sharpness and brightness of the experiences themselves, but in the fact that this entire complex of feelings is experienced for the first time. (4) In later life, he may experience love feelings that are immeasurably stronger, but all this will happen for the second, third, nth time. (5) What has been tested for the first time, alas, is not given to anyone to repeat... (6) And just as an individual person with his first love is plunged into a new, unknown element of feelings, so the Russian reader, by reading Pushkin, is plunged into the hidden core of poetry, for the first time he receives a complete idea of this sphere of experiences. (7) After all, Pushkin not only “endured everything within himself,” as Apollo Grigoriev said about him. (8) He expressed everything that had been said in his own way, in Pushkin’s way. (9) He seemed to have translated all the best, all that was consonant with his soul, that was in the works of ancient, medieval and contemporary foreign poets, into your magical Pushkin Russian language. (10) Moreover, no matter how paradoxical it may sound, he did not hesitate to translate Russian poets into his own language. (11) And these translations were so superior to the originals that many of the “selected” poets were justified in being proud that Pushkin himself paid attention to their verses and considered them worthy of rewriting them with his divine verb. (12) That’s why, after reading a not very large volume of Pushkin’s poems, the Russian reader finds himself transported to the very core of world poetry. (13) And only the Russian reader, thanks to Pushkin, has such a wonderful opportunity. (14) And after Pushkin, no one was able to repeat this mission in Russia. (15) And the heart of Russia will never forget Pushkin, just as no person on earth ever forgets his first love...
(G. Smirnov)
According to V. Soloukhin. TV movie based on a literary work...
(1) A television film based on a literary work, say, “Anna Karenina” or “Dead Souls.” (2) Now such television films, in essence, replace reading. (3) A young man or girl will watch it (or even an adult, an elderly person who for some reason has not read Anna Karenina), and there will be no need to read the novel itself. (4) Why read when everything is already clear.
(7) Let’s not talk about the advantage of a book that, when reading it, you immerse yourself in the element of language. (8) The Russian language in general and the language of this writer in particular. (9) But this is pleasure. (10) One thing (to use this rough comparison) is forced feeding through a tube (television), and another thing is leisurely, tasteful food.
(11) And yet the main advantage of the book over the TV movie based on this book is something else.
(12) The fact is that when reading a book, the reader’s imagination involuntarily turns on. (13) The action of a novel (story, story) unfolds in pictures before his mind’s eye, he sees the situation, sees the faces of the characters, he sees them alive, as if in a movie. (14) The advantage over cinema is that the reader himself “directs” his “film”; the film director from the outside does not impose on him the appearance of the characters and the actions of these characters. (15) That is, reading a book is a more active and creative process, more actively creative, than sitting in front of a “box”, when a person is more a consumer than a creator.
(According to V. Soloukhin)
E.B. Tager. Tsvetaeva’s poems are sometimes difficult...
(1)Tsvetaeva’s poems are sometimes difficult, requiring thoughtful unraveling of the author’s train of thought.(2) But nothing was more alien to her than ornamental play with words, poetry of vague hints, any kind of impressionistic inarticulateness.
(3) It’s the same with rhythm. (4) The power and richness of Tsvetaeva’s rhythms are incomparable.(5) But how far they are from enchanting musical sorcery!
(6) Her heaps of stressed syllables, her dashes, her endless hyphens seem to be designed to drive a stake into the word, to nail the reader to the meaning, to the content.
Every house is foreign to me, every temple is empty to me,
And still, and everything is one.
But if there is a bush on the road
Especially the mountain ash stands up...
(7) What does all this mean?
(8) The principles, seemingly contradictory to each other, mutually exclusive - on the one hand, incredible, stormy, exploding emotionality, and on the other - an equally incredibly sharp, all-penetrating, piercing thought - all intertwined in Tsvetaeva into an inextricable whole.
(9) And this is not only a feature of her creativity, but also of her entire spiritual structure and even her appearance.
(10) I met Marina Ivanovna in December 1939 at the Golitsyn House of Creativity. (11) I have never seen Tsvetaeva herself, nor her portraits or photographs before. (12) And my imagination, quite naive, as I now understand, pictured a sophisticated and refined image, perhaps in association with Altman’s portrait of Akhmatova.
(13) It turned out - nothing like that.
(14) No Parisian toilets - a harsh sweater and a long gray woolen skirt tied with a wide belt.
(15) Not graceful fragility, but rigor, delineation, strength. (16) And the amazing straightness of her figure, slightly tilted forward, as if concealing all the swiftness of her nature.
(17) I must say that I don’t recognize Tsvetaeva in any of the photographs from those years. (18) This is not her. (19) They lack the main thing - that charm of precision that characterized her whole, starting with speech, amazingly chiselled, grainy Russian speech, aphoristic, captivating with unexpected paradoxes, and inexorable logic, and ending with surprisingly finely outlined, as if “carved” features her face.
(E.B. Tager)
According to L. Pavlova. Did you know that there are many different styles of arguing?
(1)Did you know that Are there many different styles of arguing?(2) Observe your comrades during a debate, discussion, polemic - you, of course, will be convinced that they behave differently.
(3)Some, for example, behave respectfully towards each other, do not resort to dishonest methods and tricks, and do not allow a harsh tone. (4) They carefully analyze the arguments that the opponent offers and thoroughly argue their position. (5) As a rule, during such a dispute, the parties experience deep satisfaction and a desire to understand the problems being discussed.
(6) Others, having entered into an argument, begin to feel like they are at war, so they use unacceptable tricks. (7) The main thing is to completely defeat the enemy, putting him in a disadvantageous position, from their point of view. (8) This means that you also need to be on combat readiness.
(9) Finally, There are also would-be arguers who behave in the most inappropriate manner.(10) They rudely cut off their opponent, humiliate him with insulting attacks, speak in a dismissive or contemptuous tone, mockingly exchange glances with the listeners, in a word, they behave like ill-mannered people.
(11) Thus, the behavior of polemicists certainly influences the success of the discussion, therefore, understanding the peculiarities of the manner of arguing, the ability to catch on the fly changes in the behavior of your opponents, of course, allows you to better navigate the dispute, most accurately choose your own behavior and determine tactics in dispute.
(According to L. Pavlova)
According to I. Goncharov. Lying down with Ilya Ilyich was not necessary
(1)Lying down with Ilya Ilyich was not necessary, like a sick person or like a person who wants to sleep, neither by chance, like someone who is tired, nor by pleasure, like a lazy person: this was his normal state.(2) When he was at home - and he was almost always at home - he always lay in the same room where we found him, which served as his bedroom, office and reception room. (3) He had three more rooms, but he looked into them only in the morning, when a man was sweeping his office, which was not done every day. (4) In those rooms, the furniture was covered with covers, the curtains were drawn.
(5) The room where Ilya Ilyich was lying seemed at first glance to be beautifully decorated. (6) There was a mahogany bureau, two sofas upholstered in silk, beautiful screens with embroidered birds and fruits unprecedented in nature. (7) There were silk curtains, carpets, several paintings, bronze, porcelain and many beautiful little things.
(8) But the experienced eye of a person with pure taste, with one quick glance at everything that was here, would read only the desire to somehow maintain the appearance of inevitable decency, just to get rid of them.(9) Oblomov, of course, only bothered about this when he was cleaning his office. (10) Refined taste would not be satisfied with these heavy, ungraceful mahogany chairs and shaky bookcases. (11) The back of one sofa has sunk down, the glued wood has come loose in places.
(12) The owner himself, however, looked at the decoration of his office so coldly and absent-mindedly, as if he was asking with his eyes: “Who brought and installed all this here?” (13) Because of Oblomov’s such a cold view of his property, and perhaps also from the even colder view of his servant, Zakhar, on the same subject, the appearance of the office, if you examined it more closely, struck you with the neglect and negligence that prevailed in it.
(According to I. Goncharov)
According to A. Kondratov. Everyone knows that archaeological research...
(1) Everyone knows that archaeological research requires large funds, take a lot of time and effort. (2) Are they necessary? (3) Is it worth spending such efforts just to clarify some date, or decipher an ancient text, or discover another site of primitive man?
(4) Every new fact, even the most insignificant, helps us better understand the past. (5) And without a correct understanding of the past, it is impossible to understand the present. (6) And, of course, build your future.
(7) Archeology, decipherment of letters, anthropology and other sciences, with the help of which we learn about the events of the past, play and will always play a large role in our lives. (8) A hundred years ago, the art monuments of Ancient Greece and Ancient Rome were considered unsurpassed. (9) Nowadays, art critics place masterpieces of earlier eras much higher. (10) The discoveries of archaeologists made a real revolution in the views on art that existed previously. (11) We now admire the brilliant creations of Egyptian sculptors (just remember the portraits of Nefertiti), African bronze, and Paleolithic painting from the caves of Spain and France.
(12) In ancient cultures we see not just an “object of archaeological science,” but our roots, our traditions that have survived centuries.
(13) Excavations and research on the territory of our country show that at all times many different peoples with different languages, religions, cultures, and anthropological appearance lived here. (14) The mixing of languages, races, and cultures went on for many centuries. (15) And such mixing occurred everywhere. (17) There is not a single “pure” race on the planet, there is not a single language that has not been influenced by another language, related or unrelated. (18) There is not a single “culture in pure form", the process of exchanging ideas and inventions began many thousands of years ago. (19) The study of ancient history leads to the conclusion that all people on Earth are equal. (20) There are no higher and lower races, no “cultured” and “barbarian” languages, no “entirely independent” and “completely borrowed” cultures.
(21) For primitive man, “people” were only members of his tribe. (22) All the rest were enemies or evil demons. (23) For the Greeks, all non-Greeks were barbarians. (24) For Christians, all non-Christians were pagans; for Muslims, those who did not follow the precepts of the Prophet Mohammed were “infidels.” (25) For Europeans of the 18th and even 19th centuries, the rest of humanity was a bunch of savages. (26) For us, people of the 21st century, who know our past, every person on the globe belongs to a single family - HUMANITY.
(According to A. Kondratov)
Several aspects related to business travel are relevant for tax purposes. First of all, attributing costs to income tax expenses, including correct documentary evidence. No less important are the subtleties of classifying payments related to the business trip of employees as taxable or exempt from personal income tax.
The main document, in addition to the norms of the Labor Code of the Russian Federation and the Tax Code of the Russian Federation, regulating issues related to sending employees on business trips is Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 (as amended on July 29, 2015). It defines the documents that must be drawn up when sending an employee on a business trip.
Another important document that regulates the issues of sending employees on business trips is the local act of the organization. It specifies the amount of daily allowance, the limit of travel and accommodation expenses, the forms and types of documents that are issued for departure on a business trip and return from it, and the composition of additional expenses reimbursed to the employee.
The mandatory documents with which an employee “reports” upon returning from a business trip do not include either a travel certificate, an official assignment, a report on the completion of an official assignment, or other documents. The question of mandatory execution of these or other documents is the prerogative of the organization.
Situation 1. An employee goes on a business trip using personal transport
A typical situation often arises in small and medium-sized companies that use OSNO or simplified tax system. Main questions:- whether organizations have the right to take into account the actual costs of fuel and lubricants in expenses for income tax or tax under the simplified tax system or only within the limits of the standard;
- which document in the latter case regulates the standard;
- Are such payments subject to personal income tax?
An employer, when sending an employee on a business trip, is obliged to compensate him for business trip expenses, in particular, for travel to the place of business trip and back (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation). At the same time, expenses for compensation for the use of personal cars for business trips are accepted within the limits established by the Government of the Russian Federation (clause 11, clause 1, article 264 of the Tax Code of the Russian Federation).
According to Art. 167 of the Labor Code, a business trip is a business trip, we can talk about the identity of these concepts in the Labor Code of the Russian Federation. But the Tax Code of the Russian Federation, for the purpose of attributing costs to expenses, quite clearly distinguishes between these concepts.
When an employee performs business trips, incl. to the place of business trip, in a personal car, compensation is paid for the use of personal property for business purposes (Article 188 of the Labor Code of the Russian Federation). In this case, the amount of reimbursement of expenses is determined by written agreement of the parties to the employment contract. However, the amount of compensation for the use of personal cars for business trips can be included in income tax expenses within the limits established by Decree of the Government of the Russian Federation dated 02/08/2002 No. 92. But the costs of fuel and lubricants are taken into account in the amount of actually incurred and documented expenses (Clause 12, Clause 1, Article 264 of the Tax Code of the Russian Federation). In this case, cash register receipts, acts, invoices, and other documents must be attached to the memo.
A completely legitimate question: are compensation subject to personal income tax? Let us remind you that all types of compensation payments established by the Labor Code of the Russian Federation (within the limits established by law) related to the taxpayer’s performance of labor duties are exempt from taxation (according to clause 3 of Article 217 of the Tax Code of the Russian Federation). Chapter 23 of the Tax Code of the Russian Federation does not contain compensation standards for the use of an employee’s personal property for official purposes and does not provide for the procedure for establishing them. When applying clause 3 of Art. 217 of the Tax Code of the Russian Federation, it is necessary to be guided by the provisions of the Labor Code of the Russian Federation.
In other words, the amount of compensation payments not subject to personal income tax should be determined by written agreement of the parties to the employment contract. This position was conveyed to taxpayers and the department: letters of the Federal Tax Service of Russia dated October 25, 2012 No. ED-4-3/18123@, Ministry of Finance of Russia dated June 28, 2012 No. 03-03-06/1/326, dated August 8. 2012 No. 03-04-06/9-228 (all documents are available in SPS ConsultantPlus).
Advice
Do not forget to stipulate in the local act of the organization the very possibility of going on a business trip in the employee’s personal transport, the amount of compensation, as well as the rules for confirming the actual number of days on a business trip and paying compensation.
Situation 2. Payment for taxi services to a posted employee
Expenses incurred by an employee on a business trip are included in expenses for income tax or tax under the simplified tax system (clause 12, clause 1, article 264, clause 13, clause 1, article 346.16 of the Tax Code of the Russian Federation). In this case, the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.Solution
It is noteworthy that the list of travel expenses reimbursed to the employee, specified in all regulations, is open. The basis for including or not including certain expenses in income tax expenses (tax under the simplified tax system) is the provision on business trips established by an internal local act of the organization or a collective (employment agreement).
It is the organization that has the right to determine the conditions for including in expenses the payment for taxi services to a posted employee. For example, this could be the remoteness of the airport or train station, early or late arrival (departure) to the place of business trip. As documentary evidence, cash register receipts, a sales receipt, or a memo that justifies the production need to pay for taxi services can be attached to the advance report. If all the conditions are met, then the organization has the right to include costs in income tax expenses on the date the manager approves the employee’s advance report (clause 5, clause 7, article 272 of the Tax Code of the Russian Federation).
As for personal income tax, amounts reimbursed to an employee for travel expenses (an open list of them is given in paragraph 3 of Article 217 of the Tax Code of the Russian Federation) are also not subject to taxation within the limits established by the local acts of the organization. If payments are made in excess of the established norms, they are subject to personal income tax on a general basis. In this case, the date of actual receipt of income in accordance with paragraphs. 6 clause 1 art. 223 of the Tax Code of the Russian Federation is the last day of the month in which the advance report is approved after the employee returns from a business trip.
Advice
Do not forget that the tax agent is obliged to withhold the accrued amount of personal income tax directly from the taxpayer’s income upon actual payment. And transfer the amount of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer (Article 226 of the Tax Code of the Russian Federation).
Situation 3. The employee is sent abroad
If an employee goes on a business trip abroad, then in addition to traditional expenses - travel, hotel, visa and others, it is necessary to determine the amount that can be attributed to the purchase of foreign currency. And here the following dates can be recorded: the employee receives an advance for travel expenses, the employee purchases foreign currency, the preparation and approval of an advance report. For income tax purposes, it is important to know on what date the foreign currency exchange rate must be fixed.Solution
The organization's expenses for income tax (or tax under the simplified tax system) are determined based on the amount spent, which is confirmed by primary documents for the purchase of foreign currency. The date of travel expenses is the date of approval of the advance report (clause 5, clause 7, article 272 of the Tax Code of the Russian Federation).
Quite often, an employee cannot confirm the foreign currency purchase rate due to the fact that the primary document is missing or lost. In such a case, the recommendation of the Ministry of Finance of Russia, given in letter dated January 21, 2016 No. 03-03-06/1/2059, will be useful. It is proposed to compare the amount of expenses in foreign currency with the accountable amount in rubles issued in advance at the official exchange rate of the Central Bank of the Russian Federation on the date of issue of the accountable amount (clause 10 of Article 272 of the Tax Code of the Russian Federation). Thus, if there is no document for the purchase of currency, the organization recalculates the costs incurred by the employee at the exchange rate of the Central Bank of the Russian Federation on the date on which the advance was issued. But don’t miss out, travel expenses are taken into account on the day the advance report is approved.
Situation 4. The company rents an apartment to accommodate posted workers
This opportunity is quite attractive for an organization, especially during a crisis. With frequent business trips, it is more rational to place workers in rented apartments than in a hotel.Solution
Of course, living expenses, including rental payments for rented apartments, are taken into account as travel expenses. However, in a new letter from the Ministry of Finance of Russia dated January 15, 2016 No. 03-03-07/803, the financial department clarified an important point. The organization has the right to take such costs into account only during the period of stay of seconded employees there. But the payment for renting an apartment for the time when the premises are not used for accommodation of seconded employees cannot be taken into account as part of travel expenses.
The Ministry of Finance emphasized that such expenses can be confirmed by documents that indirectly indicate the fact that employees are on a business trip (travel certificate, travel documents, rental agreement for residential premises, etc.).
Situation 5. Payment of daily allowance for being on a business trip
SolutionDaily allowances are paid for each day the employee is on the road and at the place of business trip. In this case, the time of departure/arrival does not matter - the day is important.
For example, if the time of departure to the place of business trip is 23 hours 55 minutes, then this day is the employee’s first business trip day, and per diem must be calculated and paid for it. If the time of return from a business trip is 00 hours 10 minutes, then the day of arrival is the last day of the business trip and daily allowances are also paid for it.
It is important that daily allowances do not actually require documentary evidence. The Russian Ministry of Finance once again pointed this out in its letter dated December 11, 2015 No. 03-03-06/2/72711. The daily allowance is calculated based on the travel period specified in the written order (instruction) of the manager. To avoid unnecessary disputes with the tax authorities, it would be a good idea to issue an accountant’s certificate with the calculations made.
Daily allowances are included in travel expenses for income tax without any limit on the amount, but within the limits specified in the local acts of the organization. To reduce the tax base for such expenses, an advance report is required (instead of a travel certificate, which since January 8, 2015 has ceased to be a mandatory document when sending an employee on a business trip).
In general, daily allowances are not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation) within the limits established by the Tax Code of the Russian Federation: no more than 700 rubles. for each day of a business trip in the Russian Federation and no more than 2,500 rubles. for each day you are on a business trip abroad.
If an organization makes payments in excess of these amounts, they are subject to personal income tax in accordance with the general procedure. At the same time, in the 2-NDFL certificate, the amount of daily allowance paid is within the limits specified in clause 3 of Art. 217 of the Tax Code of the Russian Federation are not reflected, and in the part that exceeds the norms, they are reflected with income code 4800 for the month in which the employee’s advance report for the business trip was approved.
Advice
Let us remind you that VAT on business travel expenses is deductible from organizations that apply the general taxation system, subject to a number of conditions:
- travel expenses were paid by the organization or employee;
- There is a correctly executed invoice.
- for travel expenses - travel ticket, route/receipt (control coupon) of an electronic ticket, receipt for payment for using a passenger taxi;
- for living expenses - strict reporting form.
(1) During a business trip, I slipped on an icy staircase and seriously injured my hand. (2) My wrist was swollen, there was nothing to do: I had to go to see a surgeon. (3) So I, a resident of a large regional city, ended up in an ordinary district hospital. (4) For some reason, the doctor did not begin the appointment, and near the doors in the cramped corridor, lit by a weak light bulb, there was a real Babylonian pandemonium. (5) Who was there? (6) Elderly women, whose faces were flushed from the stuffiness, gloomy old men, high school girls, shrilly screaming that they will skip the queue, because they just need to get a stamp. (7) Infants cried in the arms of their mothers, exhausted by waiting, who rocked them tiredly and looked in silent anguish at the closed office door.
(8) Time passed, but the reception still did not start. (9) And people’s patience ran out. (10) At first, some kind of dull murmur was heard, which, like a match to dry branches, ignited general discontent. (11) The children, as if on cue, began to cry in one voice, and it was no longer a murmur, but an indignant and plaintive howl that filled the entire corridor.
(12) “Lord, why am I here!” – I thought, looking at these people. (13) The pain awakened in my hand flared with redoubled force, my head began to spin. (14) It became unbearable to wait, I decided to act. (15) With a firm step, I approached the registration window and quietly but authoritatively knocked on the glass. (16) The plump woman looked at me over her glasses, I motioned for her to go out into the corridor. (17) When she came out, I handed her a coupon to the doctor and fifty rubles.
– (18) I urgently need to see a surgeon. (19) Please arrange it!
(20) The woman silently took my coupon and put the money in her robe pocket.
- (21) Everyone move away from the doors, move away! - she grumbled and, passing through the crowd of people, like a knife through jelly, she entered the office. (22) A minute later she came out and nodded her head at me:
- (23) They will call you now!
(24) The children were crying, the light bulb, blinking due to power surges, splashed beams of yellow light, the smell of something stale and musty filled the lungs. (25) Suddenly, a boy in a blue blouse, who had escaped from the arms of his exhausted mother, buried himself at my feet. (26) I stroked his fluffy head, and the baby looked at me with trusting eyes. (27) I smiled. (28) The young mother sat him down.
- (29) Be patient, little one, be patient, we’ll be leaving soon!
(30) The disabled man dropped his crutch and, helplessly moving his hands, tried to pick it up from the floor. (31) I closed my eyes. (32) The door swung open and the nurse shouted loudly:
- (33) Nikitin, see you!
(34) People shook their heads, asking who Nikitin was here. (35) I stood to the side without moving.
- (36) Nikitin who? (37)Where is he?
(38) The nurse shrugged her shoulders in bewilderment and said:
- (39) Well, then whoever is first in line, come in!
(40) A young mother and her child rushed to the door. (41) I went to the window. (42) Sparse snow was falling, the darkened sky, like an ice-covered river, hung low above the ground, and pigeons flew through it. (43) A young mother and her baby came out of the doctor’s office, he looked at me and waved his bandaged hand at me.
- (44) Nikitin hasn’t come up yet? (45) Well, then the next one in line...
(According to K. Akulinin)
Formulation of a task with a detailed answer
| Write an essay based on the text you read. Formulate and comment on one of the problems posed by the author of the text (avoid excessive quoting). Formulate position of the author (storyteller). Write whether you agree or disagree with the point of view of the author of the text you read. Explain why. Justify your answer, relying primarily on reading experience, as well as knowledge and life observations (the first two arguments are taken into account). The volume of the essay is at least 150 words. Work written without reference to the text read (not based on this text) is not graded. If the essay is a retelling or completely rewritten of the original text without any comments, then such work is scored zero points. Write an essay carefully, legible handwriting. |
