Summer residents have had a hard time proving that they are not stealing electricity. And only in one single case does the tax authority owe anything to anyone

There was an opinion that mental work easier and more prestigious than physical. We think many people have heard: “If you don’t take up your studies, you’ll work hard all your life” or “ " For some, these are serious arguments to sit down with books and, ultimately, receive a guarantee of a profitable and dust-free job - a diploma. Someone, on the contrary, believes that strong hands will always find work, and poring over a textbook is the lot of white-handed people and weaklings. will dot all the i's so you don't have to choose future profession captured by stereotypes.

What is the difference between mental and physical labor?

Mental work is a mental activity consisting of reviewing and summarizing information that must be changed in a certain way. For example, we are faced with a task, and in order to complete it correctly, we must analyze the condition, build a solution algorithm, having previously selected and synthesized the necessary knowledge.

The basis physical labor constitute human muscular efforts aimed at transforming the surrounding world.

In fact, such a strict distinction is conditional. Essentially, these are two sides of the same coin. In primitive times, such a division simply did not exist: in order to catch a mammoth, you had to use your brain, think through a plan of action, organize a trap and, of course, give your all.

Over time, society was divided into poor and rich, and hard physical labor became the lot of the former, and mental labor - the privilege of the latter. This situation persisted for centuries.

In the 21st century, the share of mental work has increased significantly and continues to increase due to the constant growth of information. The development of technology has made it possible for people to make their work much easier.

But this does not mean that mental work is completely devoid of physical activity and vice versa. We are talking, rather, about the predominance of one type of activity over another.

Disadvantages of mental work

During mental work, our brain is not only regulating (as in physical work), but also the main working organ, therefore intellectual loads affect the state of the central nervous system and on general well-being in general.

Mental work always causes nervous and emotional stress. And if you organize the work process incorrectly, you can drive yourself to exhaustion and neurosis. Sedentary lifestyle typical this species activity, can also play a cruel joke: weight gain, disorders of the musculoskeletal system, etc. You definitely need to arrange breaks for yourself, physical education minutes. A healthy body not only has a healthy mind, but also a healthy brain. So, if you have health problems, mental work will not save the situation.

The benefits of physical labor

Physical activity improves brain function and the condition of our body as a whole. It’s much more pleasant to solve any problem, feeling cheerful and full of energy, than terribly tired and with a sore head, you’ll agree.

Physical labor has the same beneficial effect on the body as playing sports. Moderate loads strengthen the body, but you should be careful here: any strength has a limit and you should not test it.

The work may involve performing the same type of operations, which are reproduced automatically over time. In this case, the problem arises of what to do with your head. The answer is simple: you need to download it useful information, entertaining puzzles. In my free time, read books, solve crosswords, solve a Rubik's cube - in general, do whatever your heart desires. Otherwise, work may soon become boring.

In both cases, you need to properly organize your daily routine, workload and nutrition. When working mentally, you should eat fatty fish (trout, salmon, sardines), porridge (oatmeal and rice), tomatoes and all types of cabbage, walnuts, eggs. Sweets in moderation won't hurt either. And during physical activity - bakery products, potatoes, pasta, meat, eggs, fish. Alternate mental and physical work, then work will be joyful and beneficial.

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^ 1. Labor is the basic and indispensable condition of human existence. Thanks to work, man emerged from the animal kingdom. Unlike animals, man creates his own world, and creates it with his labor.

The environment created by man, the conditions of his existence, are actually the result of joint labor.

In the process of labor, material and spiritual values ​​are created to meet the needs of members of society. This allows us to single out the satisfaction of needs as the first and most important social function of labor, with which human social existence begins.

The economic development of society is based on the production of material values, which is possible only thanks to the purposeful creative activity of people. In the process of labor, a person, using means of labor, causes pre-planned changes in the subject of labor, i.e. living labor, embodied in material, thereby changes this material. All three moments of the production process: material, tools and labor merge into a neutral result - the product of labor. Labor in such general view is nothing more than an eternal, natural condition human life. It does not depend on any specific organization1. For any socio-economic formation and political structure In society, labor retains its importance as a factor of social production.

Economic theory identifies three factors of production: land, labor and capital. Moreover, production as such is possible only if land and capital are combined with labor. Only in progress labor activity natural and material resources are transformed into material assets. Without labor, land and capital lose their importance as factors of production.

Labor is recognized as the dominant factor and differs from the other two in the active nature of its influence on the material substance and the presence of a human, personal principle. Labor activity is carried out by people, and therefore labor bears the imprint of socio-historical conditions.

Improvement of production also occurs to a large extent due to labor, increasing its productivity, and making its content more complex. Labor has a significant impact on the overall performance indicators of organizations, including the level of profit. Ultimately, the well-being of the employer, the economy, and society as a whole depends on the efficiency of labor.

Labor, forming social wealth, underlies all social development. As a result of labor activity, on the one hand, the market is saturated with goods, services, and cultural values ​​for which a certain need has already developed; on the other, the progress of science, technology, and production leads to the emergence of new needs and their subsequent satisfaction. In addition, scientific and technological progress ensures an increase in productivity and labor efficiency2.

The importance of labor is not limited to its role in social production. In the process of labor, spiritual values ​​are also created. With the growth of social wealth, people's needs become more complex, cultural values ​​are created, and the level of education of the population increases. Thus, labor performs the function of one of the factors of social progress and the creator of society.

Ultimately, it is thanks to the division of labor that the social strata of society and the foundations of their interaction are formed3.

Labor - conscious, purposeful activity to create material and spiritual wealth necessary to meet the needs of each individual and society as a whole - shapes not only society, but also a person, encourages him to acquire knowledge and professional skills, to interact with other people, to complicate his needs . Human nature itself, as researchers note, initially contains the need to work as a necessary and natural condition of existence4. Many scientists adhere to the point of view that work itself is a source of satisfaction5, allowing the realization of human aspirations for self-expression in work. The desire to work is often associated with the individual’s awareness of belonging to the human community, participation in common life, and in the joint creation of his own environment.

Among the social functions of labor, freedom creation is also distinguished: labor manifests itself in society as “a force that paves the way for humanity to freedom (giving people the opportunity to take into account in advance the increasingly distant natural and social consequences of their actions; this function, as it were, summarizes all the previous ones, because it is in through labor and through labor, society learns both the laws of its development and the laws of nature; therefore, other functions, as it were, “prepare” and make realistically feasible the free-creating function of labor, which is a function of the further unlimited development of humanity)”6.

From an economic point of view, labor is a process of influencing natural and material resources. Emphasizing the dynamic essence of this social phenomenon, they talk about living labor, labor activity, the main features of which are: conscious character; connection with the creation of benefits; rationality; focus; public utility.

^ 2. Labor activity can be classified by type depending on the nature and content of the work; subject and product of labor; means and methods of labor; working conditions.

Based on the nature and content of labor, one can distinguish the labor of the owner of the means of production - independent and dependent labor - hired. This is a division that takes into account the social nature of labor, determined by the form of ownership of the means of production. In a certain sense, the social nature of labor is reflected in the identification of its two organizational forms: individual and collective labor. The social nature of work is manifested in the formation of methods of labor motivation (desire, perceived need, coercion)7. Accordingly, such types of labor are distinguished as voluntary and forced.

The nature and content of labor can be considered in a structural aspect. From this point of view, two main parameters come first - the degree of intellectualization of labor and the qualification complexity of the labor function. In accordance with these parameters, one can distinguish physical and mental labor, reproductive and creative labor, unskilled and skilled (highly qualified) labor, or labor of varying degrees of complexity.

The second classification criterion - the subject and product of labor - takes into account the professional, functional and sectoral division of labor. Based on professional characteristics, one can distinguish as many types of work as there are professions (the work of a driver, engineer, teacher, etc.). Taking into account the functional division of labor involves dividing labor into types corresponding to the stages (stages) of production: entrepreneurial, innovative, reproductive and commercial. In accordance with the sectoral division of labor, the following types are distinguished: industrial labor(mining and manufacturing), agricultural, construction, transport, etc.

The classification of types of labor according to the means and methods used comes down to the division of manual, mechanized and automated (computerized), low-, medium- and high-tech labor.

The division of labor into types depending on the conditions in which it is carried out makes it possible to distinguish labor carried out in normal, harmful and dangerous conditions. We can talk about work in stationary conditions and mobile, traveling work; light, moderate and heavy, unregulated (free), regulated and strictly regulated with a forced rhythm.

The use of all four groups of characteristics makes it possible to formulate general characteristics one or another type of specific work.

^ 3. Labor, as can be seen from the above characteristics, is a complex social phenomenon. When considering labor as a subject for study, several aspects are usually identified, including: economic, social, psychophysiological, technical and technological, and legal.

A legal aspect exists when using almost any type of labor, but this does not mean that labor law is comprehensive. So, when it comes to independent work, i.e. labor of the owner of the means of production (farmer, individual entrepreneur etc.), legal regulation It is not the labor process that is subjected, but social relations indirectly related to labor - relations regarding the registration of an individual entrepreneur (obtaining a license to carry out a particular type of activity), taxation, etc. Hired (self-employed) labor is also not always regulated labor legislation: it can be carried out on the basis civil law labor contracts. In this case, relations arising regarding the result of labor are subject to regulation.

Scope of action labor law is only that part of hired (non-independent) labor that is associated with a special kind of social relationship that arises in connection with the labor process (labor activity) - the labor relationship.

On the eve of the professional holiday - Workers' Day agriculture and the processing industry - it is too early to talk about the results of the agricultural year: not all of the harvest has been harvested yet, work in the fields is in full swing. And yet I would like to look around, give some assessment of what the workers of the region’s villages have achieved recently. Over the course of several recent years agricultural production volumes in the Shimanovsky district have been steadily declining. The existing equipment was pretty worn out, the acreage was decreasing, and it was not possible to increase the number of livestock. People have lost hope of revival. Seeing no prospects, young people began to leave their native villages. People living on earth have lost the desire to work on this earth. But thanks to the support of the regional government, we managed to do the almost impossible. Resolution of the Government of the Amur Region dated November 11, 2008 No. 262 approved the long-term target program “Development of agriculture and regulation of markets for agricultural products, raw materials and food in the Amur Region for 2009 - 2012.” As part of a long-term target program, subsidies began to be allocated to support agricultural production. The construction of hangar-type livestock buildings for beef cattle began; equipment was purchased at the expense of OJSC Credit Guarantee Agency of the Agro-Industrial Complex, which was transferred to the newly created enterprises on the terms of subsequent redemption. It is gratifying that this year alone the region received 2 KamAZ trucks with trailers, 11 tractors, 5 grain harvesters and trailed equipment, i.e. the entire set of equipment for conducting field work. These and other events gave impetus to the revival of agricultural production in the region. Young people began to work on the farms of the region. Currently, the production of agricultural products is carried out by 3 agricultural production cooperatives (APC), 1 collective farm, 30 peasant farms (peasant farms), 4 limited liability companies and more than 2.5 thousand personal subsidiary farms(LPH). Since August 2009, the following LLCs have been created in the region: Agro-Sever 1, Sever 2, Agro-Sever 3. These farms are engaged in the preparation of silage and haylage, grain and soybeans, and livestock raising. They are also entrusted with the task of providing peasant farms and private household plots with roughage and succulent feed. They coped with it, the hay was prepared in sufficient quantities, it can be bought in the region at a price of 1,400 rubles per ton. This year corn was sown for grain for the first time, the expected yield is 50 centners per hectare, this is a good forecast. The area under cultivation began to increase due to the plowing of fallow lands. In total, spring sowing in the region amounted to 2,745 hectares. It is planned to prepare 4,070 hectares of land for sowing in 2011. Collective farms of the district and peasant farms are engaged in this work. To date, 1,200 hectares of fallow land have already been raised, and more than 1,000 hectares of plowed land have been plowed. Due to unfavorable weather conditions, the yield of wheat and oats is lower than planned. The total threshing of these grain crops was less than a thousand tons. But there is hope that through corn we will be able to provide the public herd with grain fodder in full. It is planned to provide private household plots with grain fodder through centralized supplies through the Agrocenter. The number of farms engaged in livestock farming in the region has increased. If last year there were only 6, then in 2010 there were 25. The number of cows in private household plots has increased, and the issue of milk collection has been partially resolved. The issue of milk processing in the region remains unresolved. There are 13 farms producing potatoes and vegetables in the region. At the end of the current year, a total of 64 hectares were occupied by potatoes, and 14.4 hectares by vegetable crops. Soybean harvesting is currently underway in the district's fields. A good harvest is expected this year. In total, 760 hectares are occupied by soybeans. There is still a lot of work to be done before the final results of the agricultural year can be summed up. Traditionally, in the Amur Region, the results are summed up after soybeans are harvested. And in November, when the ceremonial events dedicated to the Day of Agricultural Workers take place, we will definitely celebrate those who, through their work, have proven their love for their native land. Congratulations to workers and pensioners of agricultural production on the holiday. With all my heart I wish you and your loved ones good health, inexhaustible energy, success in your hard work, prosperity, warmth and comfort in every home. V. Shishlo, leading specialist in agricultural administration of Shimanovsky district

“The time has come to prove patriotism through labor” - He said at a meeting with students of the North Caucasian State Medical Institute - people from South Ossetia the president of this republic is Eduard Kokoity. Yesterday this meeting took place between students of the North Caucasus Mining and Metallurgical Institute and the President of South Ossetia Eduard Kokoity. About 200 students from the fraternal republic, including 40 target people, had the opportunity to ask questions about the current situation beyond the Roki Pass, about how South Ossetia is recovering after the August events of 2008, about the prospects for their personal employment in the republic.

Eduard Kokoity himself set the direction for a frank conversation in this audience, noting: “We must say not only what we like to say, but also what needs to be said today in order to clarify the situation.”

But before starting to communicate with students, the president presented the award of this independent republic - the Order of Friendship - to the rector of SKGMI Vladimir Vagin for fruitful cooperation. After all, the institute provides comprehensive assistance to the South Ossetian education system. In addition, the university was one of the first after the end of hostilities in Tskhinvali to form and send student construction teams there to clear the territory and begin rebuilding the city. And on the eve of the 65th anniversary of the Victory, the university initiated the “65 good deeds” campaign for veterans living in South Ossetia.

Now the time has come to prove your patriotism through peaceful work - at construction sites and factories, where your knowledge and skills acquired at SKGMI are needed,” Eduard Kokoity addressed the students. - After all, restoring the republic after those terrible August days is no easier than fighting for its independence. Of course, Russia provides us with invaluable assistance, North Ossetia, but what the appearance of our republic will be, whether it will be able to fully rise to its feet, depends only on us, citizens of South Ossetia. Know, guys, we are counting on you. We must all work together to make South Ossetia a thriving and dynamically developing republic.

Eduard Kokoity said that the republic is looking for young builders and architects, economists and financiers, managers and teachers. However, so far none of those who left South Ossetia to study are in a hurry to return. Since 2001, only 8 target graduates have returned to the republic out of thousands heading to Russian universities.

But yesterday, among those who gathered at SKGMI, there were those who intend to return to their native republic to work in it. For example, fifth-year student Revaz Bestaev writes thesis on the topic “Road infrastructure of South Ossetia”. And he asked whether specialists in his field are needed in the republic now. To which Eduard Kokoity replied that today, at a time of intensive formation of the republic, young, qualified and, most importantly, interested in the progress of South Ossetia, personnel are needed here like air. This is confirmed by the figures cited by the president: 157 newly built and reconstructed houses have already been commissioned in the republic, with over 350 more in the pipeline. 118 apartments in municipal buildings and 2 kindergartens have also been restored at the expense of the republican budget. But during the August war, more than 70% of private and municipal housing was damaged.

Frankly speaking, it is not easy for us to defend the interests of the republic; many of the organizations involved in restoration work in South Ossetia have personal gain as their goal,” continued Eduard Kokoity. - Let me give you an example: one man himself found funds and reconstructed a house that was damaged during the Georgian aggression. This cost him 470 thousand rubles, which followed from the estimate he presented. He was entitled to reimbursement of these funds from the republican budget. But at the State Unitary Enterprise for the Restoration of South Ossetia, where he was supposed to be reimbursed for this amount, he was told that contracts are not concluded directly with the owners of the houses, and this must be done through their contractor, who will draw up his own estimate for this work. As a result, such an estimate, passed through the Pricing Center, already amounted to 1 million 786 thousand rubles... And we have many similar examples, when someone wants, roughly speaking, to “make money” at the expense of South Ossetia. I can say that in the last four months alone, thanks to the integrity of South Ossetian officials, 1 billion 586 million rubles were, so to speak, “saved” on such attempts to write off funds.

In his speech to the youth of the North Caucasus State Medical Institute, President Kokoity did not ignore another topic that is on the lips of many today:

There are no provocative conversations around South Ossetia today. But I don’t see the point in reacting to them - this time can be spent on solving much more important problems. I just want to warn you: the forces that lost the war in South Ossetia in 2008 cannot calm down in any way and have taken a different path. They understand that we survived those difficult times of genocide thanks to our unity and support. They are trying to divide us, but we must not give in, we must not lose faith in ourselves and each other. Judge by facts, not by idle talk.

Vice-Rector of SKGMI Oleg Gabaraev voiced the situation with housing for his students: “Many children’s housing in South Ossetia is unsuitable for living. Is it possible to restore one building as a temporary hostel for young professionals until they rebuild their homes? From us - the workers who will take on this object, from you - the means and materials...”

The President replied that this proposal would be considered, especially since the republic has a reserve fund, funds from which can be used for these purposes.

But, he continued, if we implement this project, it must be truly temporary housing. Because many of our fellow countrymen have formed dependent ideas - that someone should create conditions for them, provide them with a house - renovated and furnished... And today many do not want to be anything other than refugees, trying to “squeeze” out of this their status as much as possible more privileges. But we will not feed such a trend.

When I graduate from college, I need to go to work in my homeland, I will definitely be useful to my republic, and knowledge of my profession will help me with this, - students shared such plans with their classmates in the foyer of the educational building after the meeting. - In the end, this is now an independent state, there is an international political space, and now there are much more prospects for realizing oneself in the profession. Let's go!..

And those around nodded in agreement.

So we will find out after the issuance of diplomas - these are words for the occasion or a position. Citizen and patriot.

Division of labor “prove and disprove”

Situation: the company received additional charges, no matter for what reasons. They added additional charges, and there are legitimate, according to the inspectorate, grounds for this. Who and what should prove and disprove?

You say: “This is the field of activity and responsibility of the tax authority, prescribed in the Tax Code of the Russian Federation. But we, taxpayers, will not sit idly by: we will provide maximum evidence of our purity.” Who will be lucky in this race of “not proven - not disproved” arguments is decided by the judges.

So, let's look at situations when " tax authority obliged, obliged and obliged again.”

The inspection must refute the reality, otherwise Article 3 of the Tax Code of the Russian Federation applies

Resolution of the Arbitration Court of the Ural District No. F09-2000/18 dated May 17, 2018 in case No. A76-23348/2017. Everyone knows the situation with problematic counterparties. The taxpayer made an effort and proved reality through three actions:

1. The fact that the work has been completed;
2. Testimony of the executive director;
3. Payment for work in full.

But the inspection did not refute it. Court's conclusion: “...evidence of unreality business transaction, the inspection did not demonstrate the coordination of the company’s actions with the disputed counterparty, the courts, acting in accordance with Art. 3 Codes and interpreting all unremovable doubts in favor of the taxpayer, they lawfully satisfied the stated requirements.”

The inspection must establish the actual source of receipt of the goods/work/service

The court recalled the duty of the inspectorate to make ends meet in Resolution of the Arbitration Court of the Ural District No. F09-2071/18 dated May 22, 2018 in case No. A50-22080/2017. Court clarifications: “The tax authority, which disputes the reality of the transactions performed by the taxpayer and the validity of the tax benefit received in connection with this, has the burden of proving circumstances that may indicate the impossibility of carrying out the disputed transactions, taking into account the time, location of the property or the volume of material resources economically necessary for production goods, performance of work or provision of services.

In other words, when charging a taxpayer with the creation of a formal document flow (clause 9 of the resolution), the tax authority must prove that the acquisition of goods (work, services) by the taxpayer did not actually take place, or the disputed goods (work, services), although they were received by the taxpayer, but actually delivered by other persons ( Definition Supreme Court Russian Federation dated July 20, 2016 No. 305-KG16-4155)».

And again, the inspectors were guided by the formal characteristics of the counterparties. But the taxpayer fought off additional charges with the help of a well-executed primary report, driver testimony and "a detailed analysis of the possibility of transporting controversial vehicles on the days specified in the waybills.”

Plus, a powerful due diligence system: “Moreover, LLC “...” has developed a program of measures, according to which the counterparty is not only checked from the position of its legal purity, but the fact of the start of negotiations and meetings with the management of the counterparties is also recorded.

With counterparties, the fact of negotiations before concluding an agreement is recorded in protocol, where the counterparty gives not only guarantees of fulfillment of its obligations under the agreement, but also guarantees that it is not a fly-by-night company and will not use cash received from the enterprise in any illegal schemes, including cashing out funds.”

As you understand, the inspection did not prove anything...

And only in one single case does the tax authority owe anything to anyone

Resolution of the Arbitration Court of the North-Western District dated May 17, 2018 in case No. A66-3056/2017. Fascinating judgment, from which the following conclusion follows: “The tax authority does not have the obligation to prove which counterparties actually supplied the goods (work performed, services provided).

It is the Company, when claiming VAT deduction on transactions with counterparties, that must confirm both the fact of the actual purchase of goods (works, services) and the fact that the goods (works, services) were purchased directly from those counterparties that are declared in the documents submitted to the tax authority "

The inspection discovered unscrupulous suppliers whose counterparties had the characteristics of cashing companies. Accordingly, these dummies cannot produce goods/work/services. But the taxpayer did not refute the inspector’s conclusion and did not prove the reality. In addition, the contracts did not indicate the terms and conditions of delivery, and there were no waybills and waybills. Everything is quite logical.

In general, the burden of proving circumstances indicating an unjustified tax benefit rests with the tax authority

This is exactly how the court once again explained it in Resolution of the Arbitration Court of the Ural District No. F09-2199/18 dated May 23, 2018 in case No. A76-18483/2017. The inspectorate was unable to prove that the taxpayer’s transactions with a controlled and unscrupulous counterparty were unrealistic. The goods have been accepted for accounting - this follows from the purchase book. In addition, the counterparty was dealing with the taxpayer in court regarding debt collection. Why not proof of reality? And don’t care about zero reporting, identical IP addresses, lack of resources for subsistence and the go-ahead of a criminal director.

The inspection did not prove the circumstances of this episode. And period.

The courts found no reason to qualify the activities of the taxpayer and the contractor as the activities of a single economic entity.

Natalia Bryleva

Lawyer and tax consultant at Turov and Partners:

In practice the situation is as follows. At the verification stage, the inspection usually tries: it collects as much evidence as possible of the unreality of transactions. When the matter comes to court, the taxpayer gets involved in the case and begins to bombard the court with evidence of the reality of the activities of the disputed counterparty. But it should be the other way around.

In one court hearing I said: “The tax authority should have proved it, but he didn’t prove it.” To which the judge replied: “Now that we are already sorting out the dispute in court, you should be interested in providing maximum evidence on your part, and not pointing out shortcomings of the tax inspectorate.” This is the opinion of only one judge. And this position must be kept in mind.

Therefore, I advise my clients to take the initiative to prove their case at the audit stage and provide as much evidence as possible, starting from the moment of writing objections to the tax audit report. For example, documents that the tax authority did not request, but these documents confirm the reality of the transaction, or initiate questioning of employees. During additional activities, the tax authority will check such information and document it, which may serve as the basis for canceling additional assessments.

If the tax authority does not accept these documents into service, then later in court it will be possible to refer to the provision of such documents and the tax authority’s failure to take them into account when making a decision.

If additional evidence is provided only to the court (contracts, primary documents, etc.), then in the first instance they will be assessed critically or will not be included at all, because V pre-trial procedure they didn't show up. IN appellate court they are unlikely to be included in the case, unless the first instance accepted such evidence without reason.

Conclusion

And yet, relying on a feeble set of evidence from the inspectorate is a dubious endeavor... In fact, such “doing nothing” has scanty chances of success. Yes, courts require unconditional evidence. Yes, the inspection must provide such evidence. Yes, sometimes the oversight of inspectors saves taxpayers. But where is it described in detail what is included in the “set” of reinforced concrete arguments?

We take the initiative into our own hands and act: we prove, refute and prove again.

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