Consumer society. legal basis for creation and its advantages for shareholders

Consumer society is a tax-saving business.

“An analysis of just a few problems of the modern economy shows that business in Russia in itself is of little interest to anyone, production is developing poorly, the state builds all relations in the economy in order to maintain the “status quo”, the population “survives” on its own. Under these conditions, only that system is viable that is capable of developing production, and not just production, but innovative production, accumulating financial and other resources, not for the sake of accumulation, but for the purpose of solving innovative problems, solving social issues in the interests of people.”

Consumer society is an instrument for human social security in a market economy.

“Consumer cooperation deserves more attention, especially in connection with the implementation of presidential projects, and needs support from the state.” / President of the Russian Federation, Dmitry Medvedev./

“We need financial mechanisms that make it possible to improve housing conditions not only at the expense of current earnings and existing savings, but also at the expense of people’s future incomes... such as the participation of citizens in shared construction and housing savings programs.”From the annual Presidential Address Russian Federation

/ Federal Assembly./

Consumer society

is a form of business partnership that provides maximum benefits to all participants.

“...cooperation and the state are water and fire. If they are coordinated, then from fire and water a “steam” machine will be obtained... which can produce enormous work.” Russian scientist.

One of the types consumer cooperation, provided for by the Law of the Russian Federation dated June 19, 1992 N 3085-1 (as amended on March 21, 2002) “On consumer cooperation (consumer societies, their unions) in the Russian Federation”, Article 48, 50, 61, 65, 116 Civil Code of the Russian Federation, the charter of the International Cooperative Alliance, other Russian and international documents, stands for consumer society.

Consumer society

- voluntary association citizens and (or) legal entities, created, as a rule, on a territorial basis, on the basis of membership by combining its members with property shares for trading, procurement, production and other activities in order to satisfy the material and other needs of its members.

The basis of the activities of the consumer society are:

a fundamentally new infrastructure for the movement of goods and funds (relationships between members of society are based on investment agreements, purchase and sale agreements); new methods of making consumer decisions in the management of consolidated resources (cooperative, collective); a new type of integrated system for the development of production and consumption based on reducing the cost of products, works, services, meeting the needs of all members of society; other final goal of the activity: obtaining consumer benefit rather than profit.

When carrying out business transactions within a consumer society (transfer of products, works, services to members of the society), one should be guided in taxation by Articles 39, 146, 270, 297 of the Tax Code of the Russian Federation. The consumer society, as a mechanism for effective management, can provide the most attractive of all applied methods of minimizing taxation.
The activities of enterprises within the framework of the Consumer Society allow for a reduction in tax payments and deductions arising in the process of turnover of goods and materials, works, and services within the framework of the Consumer Society.

The consumer society, on the one hand, acts as a tool for minimizing taxation, reducing production costs, on the other hand, it makes the use value of goods (products) more competitive, and thirdly, it is a mechanism for mobilizing investment resources and using them in accordance with the needs of members of a given society!

Russian market on shares.

History has repeatedly invited us to see that the new is often the well-forgotten old. This is the case in our case. We want to offer you what is already known Russian market. This is exactly how our ancestors worked in the 19th and early 20th centuries for the Glory and benefit of the Fatherland. They worked at a time when there were no traces of offshore companies and free economic zones. They worked not according to borrowed schemes, but according to their own, original Russian rules and traditions.

This is how they arose and grew, turning into world-class companies, consumer societies, mutual lending societies, which were based on communal consumption.

In the modern capitalist world, consumer cooperation has reached considerable heights, currently having a noticeable share in the national economy of many countries.

For example, in Great Britain by the mid-80s of the 20th century. consumer cooperation accounted for 8% of total retail trade turnover and 18% of food trade.

The Norwegian Cooperative Union has a share of 11% of national trade turnover, and Swedish consumer cooperatives have a share of 20%.

Consumer cooperatives in Switzerland have 1.1 million members (with a population of 6.4 million people), and their services are used by up to 90% (!) of the country's population.

The founders of scientific communism assessed collective (i.e., cooperative) property as a “gap” in the system of capitalist relations, as a “transitional form” from capitalism to socialism, and consumer cooperation as a prototype of the socialist organization of society.

You can’t help but wonder: who built socialism for 70 years (and at what cost!) - Russia or, for example, Switzerland?

Consumer society

is an economy without the participation of the state, but in accordance with its laws.

A consumer society, on the one hand, is a non-profit organization, since its goal is not to extract or receive profit from economic and financial activities, on the other hand, it is a type of consumer cooperation, the basis for the creation and activities of which are determined by the Law of the Russian Federation -1 as amended by the Federal Law of July 11, 1997 , with additions and amendments dated January 1, 2001 (hereinafter referred to as the Law on Consumer Cooperation), and thirdly, the Law of 01/01/2001. traditional specialized consumer cooperatives: agricultural, housing, garage, credit, etc. exclude the possibility of being a consumer society.

The preamble of the Law states that this law guarantees consumer societies and their unions, taking into account their social significance, as well as citizens and legal entities creating these consumer societies and their unions, state support. How this state support is expressed is stated in the by-laws developed by the Government of the Russian Federation and other departments (at different levels of government) on the basis of this Law (government ones are included in the Package of Documents).

The consumer society is an alternative to the commercial economic system.

The law defines organizationally legal form legal entity – consumer society. Under this form, the business is transferred to the basis of collective ownership, which allows for significant savings on taxes. Simply put, in any economic system there are two sides - owners and workers. As a result of their activities, a certain product is formed that is intended for sale, and, therefore, the income of an economic entity arises, and the state intervenes in economic relations.

The consumer society makes it possible to replace the sale of a product with consumption within the organization, due to which the tax base disappears, and a whole range of mandatory payments is automatically removed.

That is why this unique organizational and legal form allows, for example, the retail distribution of goods purchased in bulk, the distribution of housing, and the provision of various types of services.

Today, the consumer society is gaining an increasing number of supporters. It is worth noting that this form still raises some doubts “thanks” to the total enthusiasm for market relations, however, the effectiveness of the consumer society has been tested by time - more than 60% of the population of America and Europe are members of various consumer societies.

The activities of consumer societies are regulated by Federal Law dated January 1, 2001 No. 30-85-1 FZ “On consumer cooperation (consumer societies, their unions) in the Russian Federation.” According to this law, “a consumer society is a voluntary association of citizens and (or) legal entities, created, as a rule, on a territorial basis, on the basis of membership through the pooling of property shares by its members for trading, procurement, production and other activities in order to satisfy material and other needs of its members."

"Shareholder

A citizen and (or) legal entity who has made entrance and share contributions, has been accepted into the consumer society in the manner prescribed by the charter of the consumer society and is its member.”

In accordance with the Federal Law on Consumer Societies and Unions of January 1, 2001 (hereinafter referred to as the law on consumer cooperation), it creates a new type of relationship, new management principles, both within society and relationships with external counter-partners. Forms new uniform property – the property of consumers. Forms another pricing policy, which allows you to reduce the cost of manufactured products (work performed, services provided), and thereby increase the purchasing power of members of society. Forms a single order, under which production is planned, machines, equipment, labor resources, etc. are purchased and used. The result of production becomes a means of meeting the needs of the members of the Society. The consumer society provides the opportunity to obtain consumer benefits.

Consumer benefit is the benefit of a member of the Society received in the form of products, works, services that help strengthen, maintain health and prolong life; in the form of goods, works, services necessary for business, at prices below market prices, social benefits and services aimed at developing the individual and family members, gaining access to the market for employment, health, education, culture and leisure, etc.

To the main types of consumer benefits,

received in accordance with the principles of building the Society by members of the Society include:

1. Physiological benefit, defined as the consumption of foods, goods and services that promote health and the full use of the body's physiological potential. This is achieved by coordinating the process of production, consumption, improving quality, and caring for human health.

2. Economic benefits include:

2.1. Reducing the cost of consumption of goods, works and services (which is significantly more profitable than the corresponding increase in profit). The main tools are direct and indirect discount systems, as well as a wide variety of price reduction mechanisms:

2.2. Receiving direct and indirect income:

2.2.1. Income received through the development of the consumer society system:

2.2.2. Income received by a shareholder of the Company from opening his program within the framework of a consumer society and from raising funds for the purpose of its implementation.

2.2.3. Income received by members of the Company's initiative group, heads of the Company's central structures, program initiators, in connection with their performance of specific functions within these structures.

2.2.4. Income received from investing one’s own labor in the programs, projects or operations of the Company, one’s own material, organizational and other resources.

2.2.5. Income received from lending (including intermediate investment) for consumer and production programs Society.

2.2.6. Income resulting from the use of an investment instrument developed and supported by the Company, achieving capital growth (cooperative payments, dividends).

2.2.7. Income received as a result of investing own funds in innovative, most strategically effective programs of the Company.

2.2.8. Income received in the form of pension, insurance and reserve contributions.

3. Social benefit due to the establishment in public life of a fundamentally new type of social relations, built on economic (and, accordingly, political) freedom and cooperative interaction of all members of the Society.

4. Members of the consumer society have additional benefits in the form of:

Getting a job;

Participation in the system of mutual services, both as a recipient and as a provider of these services;

Use of own assets ( vehicles, real estate, intellectual products) for the purpose of obtaining benefits by renting them out, investing in certain programs, and receiving necessary other assets in exchange;

Reducing the risk from instability of the employment market;

Confidence in the future.

Legislative framework for the Company's work.

The activities of consumer cooperation enterprises in our country are currently regulated by Article 116 of the Civil Code of the Russian Federation, as well as the Law of the Russian Federation “On consumer cooperation (consumer societies, their unions) in the Russian Federation” dated January 1, 2001, No. 000-1.

In accordance with paragraph 1 of Article 116 of the Civil Code of the Russian Federation, a consumer cooperative is recognized as a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of the participants, carried out through the pooling of property share contributions by its members. Similar definition consumer cooperative(consumer society) is contained in Article 1 of the Law of the Russian Federation “On consumer cooperation (consumer societies, their unions) in the Russian Federation” dated January 1, 2001 No. 000-1 (hereinafter referred to as the “law “on consumer cooperation”). The concept of “consumer society” cooperative" is somewhat broader than the concept of "consumer society", since consumer societies are one of the types of consumer cooperatives.

The most important source of formation of property of a consumer society is a mutual fund, which consists of share contributions from members of the consumer society (Clause 3 of Article 23 of the Law “On Consumer Cooperation”). Shareholders of a consumer society can be both individuals and legal entities. In order to become a shareholder of a consumer society, you must submit the appropriate application (Clause 1, Article 10 of the Law “On Consumer Cooperation”) and pay an entrance fee - an amount of money aimed at covering the costs associated with joining the consumer society (Article 1 of the Law "On consumer cooperation"). When making a share contribution with property, its value is assessed by agreement between the shareholder and the consumer company.

11. QUESTION: What role does consumer society play in regional development?

ANSWER: The development strategy of the region, its interests, on the one hand, ensure the socio-economic development of the region, the mechanism of which is the Society, and, on the other hand, the Society cannot develop independently, without taking into account the goals, objectives and interests of the development of the region and the population. The main area of ​​such interaction of interests is the consumer market, including trade, public catering, production, telecommunications, housing and other construction, housing and communal services, social, industrial and service services and the population of the region, as the consumer of these material and other benefits.

12. QUESTION: What regulatory and legislative acts regulate the taxation of activities in the consumer society system?

ANSWER: The procedure for calculating and paying value added tax is regulated by Chapter 21 of the Tax Code of the Russian Federation “Value Added Tax”.

In accordance with paragraph 3 of Art. 39 General part of the Tax Code of the Russian Federation and subparagraph 3 of paragraph 2 of Art. 146 of the Tax Code of the Russian Federation does not recognize the transfer of fixed assets, intangible assets and other property to non-profit organizations for statutory activities as a sale, therefore, there is no object of taxation for VAT or income tax.

The implementation of consumer cooperation mechanisms is carried out on the basis of the current legislation of the Russian Federation .

Savings can be achieved by transferring a business to on-farm activity on the basis of collective (cooperative) ownership within the framework of an organizational and legal form strictly defined by law - a consumer society in order to reduce the cost of goods, services and work for the end consumer-shareholder.

The transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to business activities is not subject to VAT (clause 3 of Article 39 of the Tax Code of the Russian Federation) (see Object of taxation for VAT).

According to Art. 50, part 1 of the Civil Code of the Russian Federation, one of the forms non-profit organizations are consumer cooperatives. Based on clause 3, art. 116, Part 1 of the Civil Code of the Russian Federation, the concept of “consumer cooperative” is interpreted in legal practice as broader than “consumer society” and “consumer union”. It follows that consumer societies and consumer unions are a type of consumer cooperatives that are classified as non-profit organizations. According to Article 50 of the Civil Code of the Russian Federation, the main

A characteristic of a non-profit organization is that it does not have profit making as the main goal of its activities and does not distribute the profits received among its participants.

At the same time, clause 5, art. 116 of the Civil Code of the Russian Federation states: “Income received by a consumer cooperative from entrepreneurial activity carried out by the cooperative in accordance with the law and the charter, are distributed among its members." Moreover, the consumer cooperative is today the only form of non-profit organization in relation to which such a clause is made.

Thus, already in the Civil Code of the Russian Federation there is a special status of a consumer cooperative as an intermediate form: a non-profit organization that has certain features of a commercial one. These features stem from the application to a consumer cooperative of the main criteria for dividing legal entities into commercial and non-profit organizations. The peculiarities of the status of consumer cooperatives allow them, taking advantage of a number of advantages that legislation gives to non-profit organizations compared to commercial ones, to somewhat expand the scope of their legal capacity.

The classification of consumer cooperatives as non-profit organizations is connected, first of all, with their social significance requiring government support.

The activities of consumer societies are regulated by Federal Law dated January 1, 2001 No. 30-85-1 FZ “On consumer cooperation (consumer societies, their unions) in the Russian Federation.”

According to its formulation, “a consumer society is a voluntary association of citizens and (or) legal entities, created, as a rule, on a territorial basis, on the basis of membership through the pooling of property shares by its members for trading, procurement, production and other activities in order to satisfy material and other needs of him

Further, “a shareholder is a citizen and (or) legal entity who has made entrance and share contributions, has been accepted into the consumer society in the manner prescribed by the charter of the consumer society and is its member.”

The key here is to define the goals of society. In accordance with the Civil Code, all organizations in Russia are divided into two groups - commercial and non-profit.

The former are created to make a profit, the latter - to achieve socially useful goals. The basis of commercial organizations - OJSC, CJSC, etc. - is the category of ownership, the rights of the co-owner are strictly proportional to his share in the authorized capital. Non-profit organizations - partnerships, charities, religious ones - do not organize business activities and do not receive profits. Consumer society is a synthesis of two forms.

The software operation scheme is based on two fundamental principles .

First:

According to Article 48 of the Civil Code of the Russian Federation, participants in a consumer cooperative acquire the right of obligation to return their contribution. This regime - the return of assets contributed to the authorized capital, or their value - is valid in commercial organizations.

On the contrary, a contribution to a commercial organization is no longer your property; it cannot be returned.

Second, - the possibility of “novation”, restructuring of obligations (Article 414 of the Civil Code of the Russian Federation), in this case, the obligations of a consumer society as a legal entity. Its participant (shareholder) can, without leaving the company, return part of his share contribution by appropriating the contributions of other shareholders, of course, equal in value.

A consumer society has the right to engage in entrepreneurial activity if this activity corresponds to the goals for which it was created. As a commercial organization, the software can hire workers and has the right to divide and distribute the income received.

The specific features of software make it more democratic than a commercial structure, of course, if the principle of “need satisfaction” is put at the forefront. For example, if it is easy for a minority shareholder to lose control over the activities of a joint-stock company, then the shareholders of the joint-stock company have equal rights in the strict sense, decisions are made on the principle of “one shareholder - one vote”. Operations with authorized

capital of a commercial structure are subject to state registration, the movements of property of shareholders within the software are not controlled by any external body. Members of the PO can be both Russian and foreign legal and individuals without restrictions.

The highest governing body of the company is the general meeting of shareholders. The bodies reporting to him are the Council of the Company headed by the Chairman, the Board and the Control and Audit Commission. The Council is the main governing body of the consumer society during the periods between general meetings of shareholders. The exclusive competence of the general meeting includes, in particular, the determination of funds for the maintenance of the Council. Chairman, members of the Council and audit commission are elected from among the shareholders, the board is the executive body of the company, its members are not required to be shareholders.

Paragraph 2 of Article 19 of the Law “On Consumer Cooperation” states that council members and the chairman, as a rule, perform their functions on a voluntary basis. The law does not prohibit them from performing any other paid function in society, but such members of the Council should be less than half of its number.

Contributions and funds. The law establishes the concepts of entrance and share contributions, as well as share, reserve and indivisible funds. The entrance fee is a sum of money aimed at covering the costs associated with joining a consumer society, and the share contribution is the property contribution of the shareholder to the mutual fund

consumer society with money, securities, a land plot or land share, other property or property or other rights that have a monetary value.

The consumer society distributes contributions from shareholders for various purposes into strictly defined funds. Funds can be divided into proprietary funds - their funds are fully owned by the software as a legal entity - and non-proprietary ones, which are in the collective shared ownership of shareholders.

The main funds of the company include: a mutual fund, consisting of share contributions made by shareholders upon joining it and being one of the sources of formation of the property of the consumer company; reserve fund, which is intended to cover losses from emergency circumstances, the procedure for the formation and use of which is determined by the charter of the PA;

indivisible fund - part of the property of a consumer company that is not subject to distribution among shareholders, the procedure for the formation and use of which is determined by the charter of the association. The possibility of forming an indivisible fund exists only for consumer cooperatives.

In addition to them, for example, a mutual financial assistance fund can be created (formed at the request of shareholders and intended to organize a “mutual assistance fund”) and a fund for executing orders of shareholders - this is a non-proprietary software fund. Since, according to the law, the company can create other target funds, within its framework it is possible to develop any insurance, in particular pension, system that is completely controlled by the shareholders.

About accounting: - all membership fees are not subject to taxation as funds paid by participants of a non-profit organization for its maintenance. The balance sheet of software that does not conduct commercial activities consists of 5-6 lines, mainly from the article “Targeted contributions” and “Settlements with founders”. All commercial transactions are accounted for according to general rules.

The organizers of the cooperative movement, which is taking root in the urban social environment, are convinced that the future of Russia, on the one hand, lies in the development of business, and on the other, in the cooperation of citizens and businesses to satisfy consumer interests.

Story.

The first consumer society arose in 1844 in the English village of Rochdale. It was based on democratic management principles (all members had the right to vote) and on a preferential approach to the contribution of shares (shares were low in size, it was possible to contribute shares in stages). Although the consumer society in Rochdale sold goods at market prices, due to the preferential system of making shares, a member of the society could quickly make a small capital with minimal investment.

Then numerous consumer societies appeared in England, which were created by teachers, doctors, and officers. They did not pursue the goal of capital accumulation, so they set prices at a minimum level, which naturally attracted masses of people. Thanks to this, the union of boards of such companies could dictate their terms to manufacturers and buy goods at maximum discounts.

The entire second half of the 19th century in Europe saw the flourishing of all kinds of consumer societies, consumer cooperative societies and credit societies.

The Russian Empire did not lag behind. The beginning of the creation of consumer societies in Russia is considered to be the creation of the consumer society “Big Artel” in 1861 by exiled Decembrists, and in 1865 the charter of the first consumer society in Riga was approved. Then many consumer societies were formed, which in 1898 united into the Centers Union and began to play an important role in the developing economy of the country. The heyday of consumer societies occurred in the first decade of the 20th century, when almost every province had various consumer societies, the main goal of which was to bring goods and services to the market at affordable prices.

The idea of ​​consumer societies survived the revolution and began to develop during the NEP and during the heyday of Soviet power. The crisis of the 90s practically reduced the activity of consumer societies to nothing.

But at present, the state has created all the conditions for the revival of consumer cooperation.

In today's conditions, the creation of a consumer society has a lot of benefits, since it is based on modern achievements and allows each member of society to create their own structure that brings additional income.

The consumer society does not simply provide its members with consumer goods and food products at manufacturer prices, but also implements health programs, creates additional jobs, a discount program for the provision of services, organizes educational seminars and conferences for members of the society, provides legal advice and much more.

Manufacturers who participate in the consumer society program receive significant benefits because they save on taxes.

In a consumer society, exchange in kind takes place: the producer makes a contribution in goods, the consumer makes a contribution in money.

We can highlight a number of unconditional advantages of the consumer society.

· Firstly, in a consumer society, decisions are made according to the principle of “one shareholder - one vote”,

· Secondly, the movement of property of shareholders within the consumer society is not controlled by any external body.

· Thirdly, all membership fees are not subject to taxation as funds contributed by members of a non-profit organization for its maintenance.

According to Article 48 of the Civil Code of the Russian Federation, participants in a consumer society acquire a mandatory right to return their contribution .

But the most important quality of a consumer society, in contrast to all non-profit organizations and all consumer cooperatives, which, as we already know, are also non-profit organizations, is the following:

“The consumer society has the right to divide and distribute the income received among shareholders.”

Why is a consumer society granted the rights of a commercial organization? It turns out that a consumer society, according to the legislation of the Russian Federation, is a non-profit organization, but at the same time it has the rights of a commercial organization, i.e. a consumer society has a dual status. Yes, that's exactly how it is. What is the reason?

A consumer society is a non-profit organization, therefore, it can engage in entrepreneurial activities, but the main goal of this activity is not making a profit. What is the goal? The purpose is what it was created for. Consumer society, as we know from the wording of laws on consumer society, was created “...to satisfy the material and other needs of shareholders.” How else can their material needs be satisfied if the income received by society is not distributed among them?

Now everything falls into place.

The consumer society is a non-profit organization we mean

not commercial, but non-profit.

Receiving income in it is not the goal itself, as in commercial organizations, but the goal is to satisfy the material needs of shareholders. But in order to achieve this goal, entrepreneurial activity is necessary and, most importantly, the right to distribute the income received is necessary.

PS .

Compliance with legislation in consumer societies was checked by authorities federal services on taxes and fees, on antimonopoly legislation, by the prosecutor's office.No violations found .

However, due to ignorance and lack of understanding, very few people in Russia use these opportunities.

1. The council of a consumer society is the governing body of a consumer society, represents the interests of shareholders of the consumer society, protects their rights and is accountable to its general meeting. The council of the consumer society exercises the powers determined by this Law and the charter of the consumer society, with the exception of the powers assigned to the exclusive competence of the general meeting of the consumer society.

2. The chairman and members of the council of the consumer society are elected for a period of five years from among the shareholders of the consumer society and (or) representatives of legal entities that are shareholders of the consumer society who have not violated the rights of shareholders and this Law. The chairman of the board of a consumer society, without a power of attorney, acts on behalf of the consumer society, including representing its interests, issues orders and gives instructions that are binding on all employees of the consumer society. Members of the council of a consumer society exercise their powers on a voluntary basis, the chairman of the council of a consumer society exercises his powers, as a rule, on a voluntary basis. The numerical composition of the council of the consumer society is determined on the basis of the decision of the general meeting of the consumer society. The board of a consumer society must include shareholders who are employees of the consumer society and shareholders who are not employees of the consumer society. The procedure for reimbursement of expenses associated with the exercise of powers by the chairman and members of the board of a consumer company is determined by the charter of the consumer company. The chairman and members of the council of the consumer society, exercising their powers on a voluntary basis, may be relieved from exercising their powers at any time based on a decision of the general meeting of the consumer society. The chairman of the council of a consumer society, performing his duties on a paid basis, may be dismissed early based on a decision of the general meeting of the consumer society in accordance with the labor legislation of the Russian Federation. The decision to dismiss the chairman of the council of the consumer society at will, by way of translation or by agreement of the parties, is accepted by the council of the consumer society. The council of the consumer society, within 30 days from the date of dismissal or release from the duties of the chairman of the council of the consumer society, holds a general meeting of the consumer society on the issue of electing a new chairman of the council of the consumer society. The early elected chairman of the council of a consumer society fulfills his duties (powers) until the expiration of the five-year term of office of the previous chairman of the council of a consumer society.

(see text in previous edition)

3. The charter of the consumer society determines the competence of the council of the consumer society, the procedure for making decisions by the chairman of the council and his deputies and the procedure for their execution, as well as issues on which the chairman of the council and his deputies have the right to make decisions individually.

4. The exclusive competence of the consumer society council includes:

holding general meetings of the consumer society;

determining the powers of the board of the consumer company and exercising control over its activities;

approval of the regulations on the board of the consumer society and the report on its activities;

approval of the budget of the consumer society;

appointment, dismissal, dismissal from execution of powers of deputy chairmen of the board of a consumer company, members of the board of a consumer company, appointment, dismissal of the chairman of the board of a consumer company, deputy chairmen of the board of a consumer company.

(see text in the previous edition)

5. Issues referred by this Law to the exclusive competence of the council cannot be transferred to the decision of the board of the consumer company.

6. Meetings of the consumer society council are held as needed, but at least once a month. The consumer society council is authorized to resolve issues if at least 75 percent of the council members, including the chairman of the council or his deputy, are present at its meeting.

7. Shareholders have the right to participate in meetings of the council of the consumer society.

8. The chairman of the council of the consumer society, his deputies and other members of the council are responsible for the decisions they make in accordance with the charter of the consumer society and the legislation of the Russian Federation.

9. The council of the consumer society reports to the general meeting of the consumer society at least once a year.

10. The distribution of powers between members of the council of the consumer society is carried out by the council of the consumer society.

11. A member of the council cannot be a member of the board or a member of the audit commission of a consumer company.

12. Board of the consumer society - executive body consumer society, created in each consumer society to manage the economic activities of the consumer society, appointed by the council of the consumer society and accountable to the council of the consumer society. Issues that do not fall within the exclusive competence of the general meeting of the consumer company and the exclusive competence of the council of the consumer company may be referred to the decision of the board of the consumer company. The chairman of the board of a consumer company, without a power of attorney, acts on behalf of the consumer company, issues orders and gives instructions within his competence, which are binding on all employees of the consumer company. The board of the consumer society is responsible for the economic activities of the consumer society. The distribution of responsibilities among the board members of the consumer company is carried out by the board.

It is created, as a rule, to achieve “consumer benefit” for its shareholders (i.e. those who have united in a society) or to improve the competitive ability of the business for its owner (by the way, few people know about this!).

In addition, to achieve protection of property from attacks by various raiders and creditors.

Well, the fact that in a non-profit consumer society there is practically no tax base is worth the attention of not only small and medium-sized entrepreneurs, but also owners of large businesses.

Experience shows that it is difficult for entrepreneurs to initially “enter” non-profit form management. But when understanding comes, their eyes light up.

First, they understand that with a correctly drawn up Charter and internal documents, as well as established document flow and understanding of the nuances accounting entries— NGOs do not create a taxable base!

At the same time, they learn that the transfer of fixed assets and intangible assets to non-profit organizations (a consumer society can be non-profit) for the implementation of statutory activities not related to business is not subject to VAT (Clause 3 of Article 39 of the Tax Code of the Russian Federation).

There are many more advantages and nuances, but more on that later! Including specific examples.

By the way, shareholders can be both individuals, individual entrepreneurs and legal entities.

Now let’s go over the legislation of the Russian Federation a little:

One of the forms of non-profit organizations are consumer cooperatives (Article 50, paragraph 3, subparagraph 1 of the Civil Code of the Russian Federation).

Consumer cooperative is a more expanded concept than “ consumer society"(Article 5 of Law 3085-1). Thus, consumer society is a type of consumer cooperative that belongs to non-profit organizations.

The main distinguishing feature of a non-profit organization is that it does not have profit making as the main goal of its activities and does not distribute the profits received among its participants.

However, a consumer society can engage in entrepreneurial activities and distribute part of the income among its members. This is called "cooperative payments".

And another important point: a consumer society is created to satisfy the material interests of shareholders!

Thus, already in the Civil Code of the Russian Federation there is a special status of a consumer cooperative as a non-profit organization that has certain features of a commercial organization.
The peculiarities of the status of consumer cooperatives allow them to survive under various government systems. Let us remind you that in 2011 there was a “round anniversary” - consumer cooperation in Russia turned 180 years old!

Activity consumer societies regulated by Federal Law of June 19, 1992 No. 3085-1 FZ “On consumer cooperation (consumer societies, their unions) in the Russian Federation.”

According to this Law, as well as the Civil Code of the Russian Federation consumer society- is a voluntary association of citizens or citizens and legal entities, created, as a rule, on a territorial basis, on the basis of membership through the pooling of property shares by its members ... in order to satisfy the material and other needs of its members.

Overall, it's very short.
In other articles on the site you can find the development of these provisions.

We are looking for a lawyer who understands the legislation on consumer societies....

Question for a lawyer:

We are looking for a lawyer who understands consumer society legislation. We can't find it

Lawyer's answer to the question: consumer society
Whoever seeks will find.
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This is a question, I work in the Consumer Society, I do not work officially, can I somehow get an official job? Taxes myself...

Question for a lawyer:

The question is, I work in the Consumer Society, I don’t work officially, can I somehow get an official job? I’m ready to pay taxes myself.

Lawyer's answer to the question: consumer society
Hello. Yes, they are obliged to enter into a contract with you. contract, this is an administrative offense - submit an application to the labor inspectorate.
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I took out a loan from a non-profit consumer society! I paid it regularly for four months, but then I was drafted into the army!…

I took out a loan from a non-profit consumer society! I paid it regularly for four months, but then I was drafted into the army! During my service, the society calculated penalties and interest! Did they have the right to do this! Upon returning from the army, I provided them with certificates that I had served, but they refused to recalculate the interest!

Lawyer's answer to the question: consumer society
They had the right to do so; conscription into the army does not interrupt the execution of the contract.
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Lawyer's answer to the question: consumer society
Yes, they had the right and the contract did not provide otherwise.
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Lawyer's answer to the question: consumer society
In this case, most likely the largest part of the amount of your debt is a penalty, which is not difficult to greatly reduce in court. To do this, it is best for you to go to court with a claim to terminate the loan agreement. We usually help our clients who come to us with similar problems by filing a lawsuit to terminate the loan agreement and reduce the amount of debt in court under Articles 333 and 319 of the Civil Code of the Russian Federation (microfinance organizations (MFOs) usually violate Article 319). The main thing is to find in the contract a reason for terminating the contract - a violation of your rights (for example, a violation of MFO Article 319 of the Civil Code of the Russian Federation or the presence of commissions charged to you). You can also terminate the contract under Article 451 of the Civil Code of the Russian Federation. Thus, our clients receive a court decision with a fixed amount of debt. The debt is no longer growing. At the same time, there is a high probability of compensation for moral damage and the cost of legal services through the court. And you will calmly pay the debt through the bailiff with the amounts that you can afford and not with those that the collectors demand from you. And another big plus is that collectors will stop calling you, because when it comes to court, MFOs, in order to avoid reputational risks, take the case away from the collectors and hand it over to lawyers. By the way, in the practice of our company, there are cases that when calculating the borrower’s debt, taking into account the penalties and commissions paid by the borrower to the bank, the MFO REMAINED OWED TO THE BORROWER, and not the MFO borrower. Good luck to you! Everything will be fine!
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Lawyer's answer to the question: consumer society
have the right to charge interest and penalties provided for in the agreement

If you signed this agreement, then you agreed to its terms

no one should count anything
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We need to remove the founding shareholder from the consumer society. How to do this correctly? The shareholder himself voluntarily...

Question for a lawyer:

We need to remove the founding shareholder from the consumer society. How to do this correctly? The shareholder voluntarily leaves the society. He does not leave

Lawyer's answer to the question: consumer society
He has the right “not to go out,” and no court has the right to force him. If only for guilty actions...
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The consumer society attracts money from shareholders for the construction of an apartment building on individual housing construction lands, while...

Question for a lawyer:

The consumer society attracts money from shareholders for construction apartment building on individual housing construction lands, while no construction is being carried out. What law has been violated?

Lawyer's answer to the question: consumer society
If the terms of the contract have been violated, you should file a lawsuit to recover moral damages caused to you.
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Lawyer's answer to the question: consumer society
Federal Law No. 214-FZ of December 30, 2004 “On participation in shared-equity construction of apartment buildings and other real estate and on amendments to certain legislative acts of the Russian Federation” has been violated.
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This is the question I entered into with a consumer society, a preliminary purchase and sale agreement, according to which the organization...

Question for a lawyer:

Good day. Such a question: I concluded a preliminary purchase and sale agreement with a consumer society, under which the organization sold me part of a non-residential building, an advance payment was made in the amount exceeding half the cost of the building, according to the agreement, I must pay the remaining amount after concluding the main purchase and sale agreement, but with the director of this company had an accident as a result of which he ended up in the hospital where he remains to this day, an acting director was sent to replace him, who was appointed by a higher-ranking company and this acting director decided to increase the cost of this premises more than twice as previously 28000 m2 is now 63000 m2 is this legal and possible options solutions. Thank you

Lawyer's answer to the question: consumer society
It is illegal, in order to force the execution of a contract, you need to draw up a claim based on the norms of the Civil Code and the contract, if you need to prepare it, please contact us.
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I am called to work in a consumer society, how do they register there and how do they pay salaries?...

Question for a lawyer:

I am called to work in a consumer society, how do they register there and how do they pay salaries?

Lawyer's answer to the question: consumer society
Hello! Employment contract are required to formalize
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How to re-register a Limited Liability Company into a Consumer Company?...

Question for a lawyer:

Please tell me how to re-register the Company with limited liability in the Consumer Society.

Lawyer's answer to the question: consumer society
Hello, in accordance with Article 7 of the law on limited liability companies - “The number of participants in the company should not be more than fifty. If the number of participants in the company exceeds the limit established by this paragraph, the company must be transformed into an open company within a year joint stock company or to a production cooperative."

Based on this, it follows that it is necessary to recruit more than 50 participants and carry out the reorganization procedure

More detailed information about this procedure can be found on the website http://consultneva.ru/preobrazovanie
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Made a decent contribution to the Ekonik consumer society. They returned a meager amount. Society…

Question for a lawyer:

Made a decent contribution to the Ekonik consumer society. They returned a meager amount. The society ceased its activities. I won the court, but the bailiff cannot recover anything from the society. What should I do?

Lawyer's answer to the question: consumer society
If the company has ceased its activities, you will not recover anything.
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I wrote a letter of resignation from the Consumer Society and the return of my share contribution and cooperative payments. Management…

Question for a lawyer:

I wrote a letter of resignation from the Consumer Society and the return of my share contribution and cooperative payments. The management of the company disconnected me from the possibility of logging into the company’s website to my personal account and practically stated that they would not pay my money. Where should I go for help?

Lawyer's answer to the question: consumer society
Where should I go for help?

Igor Nikitich, to the prosecutor's office. they will look into this matter. or to court.
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The consumer society does not return money...

Question for a lawyer:

Hello! I am a shareholder of a consumer society. For a couple of months now, the consumer society has not paid me the income due under the contract and has not returned, at my request, my money that I invested there. Can I safely file a claim in court (arbitration or another?) or write a statement to the Economic Crime Department? Tell me what to do. Thank you.

Lawyer's answer to the question: consumer society
Hello.

In OBEP you can write whenever and whatever you want, but what effect will this have, other than moral satisfaction?

Payment of income, if provided for by the contract, can be demanded through the court.

As for the return of the share fee (not the entrance fee or membership fee), you can receive it after the end of the financial year in which you submit your application for resignation.

That is, file a resignation letter. Without seeing the charter, I assume that the return of the share is possible after 45 days after the end of the financial year. Approximately after February 15, 2012.
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Can a person with temporary asylum become a co-founder and/or shareholder of a consumer society….

Question for a lawyer:

Can a person with temporary asylum become a co-founder and/or shareholder of a consumer society.

Lawyer's answer to the question: consumer society
Yes, it can happen.
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How to liquidate a consumer society (it was organized to install a gas pipeline in the village, but it did not work out). WITH…

Question for a lawyer:

How to liquidate a consumer society (it was organized to install a gas pipeline in the village, but it did not work out). Where to start?

Lawyer's answer to the question: consumer society
supreme body make a decision on liquidation and appoint a person. commission, draw up and submit an application to the tax office (in the form).
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Lawyer's answer to the question: consumer society
Submit an application to the tax office.
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Is it legal for a consumer society to purchase goods from sellers who are not members of the shareholders of this society?...

Question for a lawyer:

Our mutual consumer company purchased goods from a wholesaler who is not part of our company. The goods were issued to shareholders without markups or markups. But the tax authorities found it allegedly illegal that the goods should be purchased only from sellers who are part of the company.

Lawyer's answer to the question: consumer society
In general, it is legal, except if society itself has imposed such a ban.
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There is a proposal from the Consumer Society to pay off a consumer loan with a bill of exchange. Drawer: their society...

Question for a lawyer:

Hello. There is a proposal from the Consumer Society to pay off a consumer loan with a bill of exchange. Drawer: their society. You buy a bill of exchange from them for 20% of the loan amount, the bill is assessed independent assessment or SSP, and is given to the bank or SSP to pay off the debt. The maturity of the bill is 25 years. Is this procedure legal and what is the risk for the borrower?

Lawyer's answer to the question: consumer society
Hello, this is a scam
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Lawyer's answer to the question: consumer society
Hello! Yes, the scheme is legal, but it’s “invoice”.
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An office has been opened in our city for mutually beneficial loan repayment, this is a consumer society, you come to them with an agreement...

Question for a lawyer:

Hello! In our city they opened an office for Mutually Beneficial Loan Repayment, this is a consumer society. You come to them with an agreement, pay 35-40% of the loan debt at a time, and they undertake to repay this loan on schedule. The company is called aqua group. Is this true? Or another divorce? Please help me figure it out..

Lawyer's answer to the question: consumer society
Repay the loan only to the Bank from which you took it and there will be no problems. There are no organizations that will take on the repayment of your debts. Assignment of debt by law can only be under an assignment agreement between the Bank and a third party, with written notification to you of the conclusion of such an agreement. Everything else is a money grab.
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I am the chairman of the consumer society and our term ends in December. According to the charter, the founders must...

Question for a lawyer:

I am the chairman of the consumer society and our term ends in December. According to the charter, the founders must contact a lawyer to renew the operation of the software, but one of them lives in another city and is seriously ill, so he cannot come, what should he do?

Lawyer's answer to the question: consumer society
I don’t think that your Charter specifies a specific lawyer. Contact any lawyer in your city.
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Hello. I bought a plot for individual housing construction. They insist on joining the consumer society and paying for roads, water supply, although...

Question for a lawyer:

Hello. I bought a plot for individual housing construction. They insist on joining a consumer society and paying for roads and water supply, although the land is state-owned. Stavropol district, Podstepki village. What should I do? Thank you.

Lawyer's answer to the question: consumer society
In fact, there are many options. It is important to understand what you want. No one can force you to join any public organization, although the leaders of the said organization can create a lot of inconvenience. First of all, familiarize yourself with the legal documents of the organization, the number of members, decisions of general meetings, talk with ordinary members of the organization, if any, about organizing general events. As far as I understand, such partnerships are created to create comfort (although it is not uncommon to collect money). If the real goal of the partnership is not to earn money from you, but to create a comfortable living environment, then the choice is yours, and if it becomes obvious that the collection of money in words is for the common good, but in reality, for the benefit of individual individuals, then you can safely refuse.
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What do you think about Consumer Societies that offer complete protection and management of the debtor’s affairs? For example, Pricebreaker software https…

Question for a lawyer:

What do you think about Consumer Societies that offer complete protection and management of the debtor’s affairs? For example, Cenoboy software https://vk.com/mpo_cenoboy

Lawyer's answer to the question: consumer society
These are typical scammers, like all other organizations that offer so-called financial protection.

Their goal is to get money from you. They can't do anything real for you.
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How legally justified are operations under targeted programs in a consumer society, according to the diagram below?...

Question for a lawyer:

There is a consumer society, the activities of which are regulated by the Civil Code of the Russian Federation, the Law on Consumer Cooperation in the Russian Federation and the Charter of the company. In accordance with the Charter, the company has special funds - the Targeted Contributions Fund and the Supply Fund. Members of the consumer society participating in the target programs of the Supply Fund make targeted share contributions and target membership fees to the Target Contribution Fund; these funds are accounted for separately from the rest of the funds of the consumer society, personalized for each participant in the target program. The rules of the target program in the Supply Fund imply participation in the program with money or resources (the nomenclature is spelled out and enshrined in the rules). If a program participant participates in cash and pays the target share contribution in cash, then according to the rules of the program he must pay the target membership fee, in the amount of 40% of the target share contribution. This money goes to the Targeted Contributions Fund. The participant who makes a contribution in the form of resources (material assets) has, according to the rules of the program and the Charter of the company, privileges in the amount of 30% of the increment of the share. The increase is made at the expense of the Fund for Targeted Contributions. According to the rules of the program, you can exit the program (withdraw the entire share) or make a partial exit (make the cancellation of the share partial) after 7 days after making the necessary contributions, while upon leaving, you can pick up the share in any form, both in cash and in materials , at the choice of the shareholder. The rules for the formation of funds and the rules for the use of funds, as well as the rules for targeted programs, are prescribed in the relevant regulations and approved by the general meeting of members of the consumer society. Question: how legitimate will such programs be, during which shareholders will exchange within the consumer society?

Lawyer's answer to the question: consumer society
* Ilya, he himself created a consumer society. According to the spirit of the law on consumer societies, what is written in the charter, what scheme is laid down, must be implemented. The state or anyone else has no right to interfere here. But also, you can’t mix targeted programs and the procedure set forth in the charter. in front of everyone equal conditions the provisions of the charter are taken into account, and then all other programs. Everything that is stated in the charter is legally justified. Email me for more details. Sincerely, Alexander Martynyuk.
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The consumer society submitted a payment order to the bank for the transfer of VAT for the month of August of the current year on September 20….

Question for a lawyer:

The consumer society submitted a payment order to the bank for the transfer of VAT for the month of August of the current year on September 20. However, due to the difficult financial situation of the bank and the temporary lack of funds, the tax amount in its correspondent account was transferred by the bank to the appropriate budget accounts on September 28.

In this case, is a penalty subject to accrual for late payment of tax?

Lawyer's answer to the question: consumer society
No on the consumer company if it proves that at the time the bank accepted the payment order for the transfer of tax, the required amount was available in the company’s current account.
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1) How to change the composition of the founders in the Consumer Society?...

Question for a lawyer:

I have two questions, but on the same topic.

1) How to change the composition of the founders in the Consumer Society?

2) How to change the Chairman of the Board, Chairman of the Council?

Lawyer's answer to the question: consumer society
Law of the Russian Federation of June 19, 1992 N 3085-I

"On consumer cooperation (consumer societies, their unions) in the Russian Federation"

You can take a look
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Can consumer societies receive bank loans….

Question for a lawyer:

Good afternoon Can consumer societies receive bank loans?

Lawyer's answer to the question: consumer society
This is not prohibited by law.
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Is it possible to close a consumer society without a meeting of shareholders?...

Question for a lawyer:

Is it possible to close a consumer society without a meeting of shareholders?

Lawyer's answer to the question: consumer society
What does the charter stipulate?
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Domestic legislation provides for various forms of organization economic activity. They are divided into two large groups: commercial and non-commercial. One of the forms of associations, the primary purpose of which is not making a profit, is a consumer cooperative and its variety - a consumer society (CS).

What types of consumer societies are there? What are the nuances of the functioning of such organizations? What legislation regulates their activities? Let's consider the features of their accounting and taxation.

What is a consumer society?

Each person, for one of his social functions, is a consumer. To achieve certain goals and protect the interests of shareholders, consumers can unite into non-profit organizations. Consumer cooperation allows you to effectively solve many pressing problems.

The law talks about the possibility of uniting shareholders in consumer cooperative– a legal entity in which shareholders (individuals or other organizations) of their own free will pooled their contributions to achieve common goals (material and other) – Art. 116 of the Civil Code of the Russian Federation. A variety of this form of economic activity is consumer society. Its definition will differ from a cooperative only in its territoriality: citizens or a legal entity uniting their shares operate in nearby territories.

IMPORTANT! PO is strictly separated from other types of consumer cooperatives; this name is prohibited from being used for other specialized forms of economic activity.

Legislative regulation of consumer society

Consumer cooperation has recently undergone significant legislative reform.

Previously, this industry was regulated Federal Law No. 3085-1-FZ “On Consumer Cooperation” dated July 19, 1992, which was amended several times. Latest edition almost completely revised this law, even changing its name. Today, consumer associations must function in accordance with the Federal Law of the Russian Federation “On consumer cooperation (consumer societies, their unions) in the Russian Federation” No. 31-FZ as amended on March 21, 2002. These changes actually began a new era of consumer cooperation.

Rest important points regarding the features of the functioning of the software are contained in various articles of the Civil Code of the Russian Federation - Art. 48, 50, 61, 65, 116.

Goals and objectives of the consumer society

Any association has a goal - individual and common benefit for its shareholders. When it comes to software, consumers are pooling their capital to interact more effectively and meet their needs in various areas:

• economic;
• social;
• cultural, etc.

Achieving this goal is possible within the framework of any activity not prohibited by the laws of the Russian Federation:

• production;
• workpiece;
• purchase;
• implementation;
• mediation;
• design and survey work;
• provision of services (household, industrial, etc.);
• protection of the interests of shareholders in the legal field.

ATTENTION! The division of consumer societies is due to various types activities in which they are engaged.

Features of consumer society

The key feature of a consumer society, which separates it from other forms of cooperation, is the right to distribute the profit received among its shareholders. This gives the non-profit structure some rights trade organization. Thus, the software can use the advantages of both types of associations and largely neutralize their disadvantages.

Features characteristic of a PA as a type of business association:

1. Own infrastructure - special principles of mutual relations between shareholders, fixed in the Charter, nuances of the movement of goods and cash flows.
2. Cooperative, collaborative ways of managing resources.
3. Reducing the consumer cost of goods, works, and services for members of the association through an integrated approach.
4. Unlike commercial structures, the goal is not profit as such, but the benefit for all members of the association.

Requirements for a consumer society

The law allows citizens over 16 years of age and legal entities to join the consumer society. When a company begins its existence, undergoing state registration, a package of documents is required for this:

• statement;
• minutes of the meeting of founders, which contains a mandatory clause on the adoption of the charter;
• text of the Charter of the consumer society;
• registration fee receipt.

The main governing body of the consumer society is constituent assembly, which controls the decisions of lower bodies. These include:

1. The council, headed by a chairman, is a representative body.
2. Executive functions are assigned to the Board of Directors.
3. The Control and Audit Commission is an inspection body.

PLEASE NOTE! Making decisions on general meeting carried out by voting, and the number of votes of shareholders does not depend on the size of his share contribution: one person has the right to 1 vote.

The property of the consumer society is formed through:

• shareholder contributions;
• income from software business;
• income from the activities of organizations created by software;
• profits from placing software funds in banks, securities, other investment.

Consumer society accounting

According to the law, consumer societies must maintain accounting records and show financial reports. Accounting requirements non-profit societies are common - they are set out in Federal Law No. 402 “On Accounting”, the Regulations on Accounting and PBUs together with the Instructions for its application.

If the software operates according to , accounting will not take much work. The functions of an accountant are permitted to be performed by the manager (Part 3, Article 7 of Federal Law No. 402). The Federal Tax Service only needs to provide a balance sheet and a report that the funds are used for their intended purpose.

Choice of methods accounting is left to the discretion of the organization itself, it should be fixed in the accounting policies.

The balance sheet should reflect:

• shareholder contributions amounting to financial asset PO, that is, mutual fund;
• income coming to the PA funds from entrepreneurial activities, placement of assets, subsidies and from other sources - distribution between members of the PA or direction to the funds;
• payment to the shareholder of his share upon leaving the company;
• target expenses;
• losses, if they occur (they must be covered by additional contributions, otherwise the software may be liquidated).

Posting samples

1. Reflection of depositing shares:
   • debit 75 “Settlements with founders”, subaccount “Settlements for contributions to a mutual fund”, credit 80 “ Authorized capital", subaccount "Mandatory share contribution" - calculation of mandatory share contributions;
   • debit 50 “Cash” (or 08 “Investment in non-current assets”, 10 “Materials”, 51 “Current accounts”), credit 75 – making mandatory contributions by the company’s shareholders.
2. Reflection of software profit distribution:
   • debit 84 “Retained earnings”, credit 86 “Targeted financing” - directing funds to non-commercial activities societies or trust funds;
   • debit 84, credit 82 " Reserve capital» – directing finances to replenish reserve funds;
   • debit 84, credit 75 “Settlements with founders”, subaccount “Settlements for payment of income” (or 70 “Settlements with personnel for wages”) - distribution of income from commercial activities software (accruing them to shareholders);
   • debit 84, credit 80 “Authorized capital”, subaccount “Unit Fund of a Consumer Cooperative” (or 86 “Targeted Financing”, subaccount “Unit Fund of a Consumer Cooperative”) - directing funds to increase shares.
3. Reflection of repayment of losses:
   • debit 75 (or 82, or 84), credit 99 “Profits and losses” - funds are used to repay losses in the interim reporting period;
   • debit 75 (82, 84), credit 84 “Retained earnings” - repayment of losses at the end of the reporting year.
4. Reflection of payments when a shareholder leaves the software:
   • debit 80, credit 75 – reflection of the amount of contribution due to the shareholder;
   • debit 84, credit 75 – reflection of the amount of cooperative payment to the shareholder;
   • debit 75, credit 50 “Cash” (or 51 “Current account”) – payment of the “exit” amount to the shareholder.

Taxation of consumer society

Consumer societies fall into the category of non-profit organizations that can pay taxes under a simplified system if their income does not exceed 3 million rubles. for the last reporting year.

The software has the right to use other preferential taxation systems: when choosing UTII, the company is not limited by the number of members it can join.

The Tax Code of the Russian Federation does not recognize share contributions as an act of sale (clause 4, clause 3, article 39 of the Tax Code of the Russian Federation), which means that we are not talking about VAT. Income and expenses must be taken into account separately for tax purposes: targeted financing and commercial activities.