The answers to tasks 1–20 are a number, or a sequence of numbers, or a word (phrase). Write your answers in the fields to the right of the task number without spaces, commas or other additional characters.

1

Write down the missing word in the table.

Characteristics of methods of cognition

2

In the row below, find the concept that is generalizing for all the other concepts presented. Write down this word (phrase).

1) Production cooperative 2) economical society 3) bar association 4) legal entity 5) public fund.

3

Below is a list of features. All of them, with the exception of two, belong to the characteristics of art.

1) figurativeness, 2) the awakening of fantasy and imagination, 3) the reliability and verifiability of the results, 4) the focus on obtaining objective truth, 5) the emotionality of perception, 6) visibility.

Find two terms that "fall out" of the general series, and write down the numbers under which they are indicated.

4

Select correct judgments about the activities and write down the numbers under which they are indicated.

1. Activities are related to meeting the needs of a person, a social group, society as a whole.

2. Creative activity is inherent in both man and animal.

3. As a result labor activity material and spiritual values ​​are created.

4. One and the same type of activity can be caused by different motives of people.

5. The structure of activity implies the existence of a goal and means to achieve it.

5

Match between characteristic features and types (varieties) of culture

6

Country Z is undergoing education reform. What facts indicate that the reform is aimed at the humanization of education? Write down the numbers under which they are indicated.

1. computerization educational process

2. orientation to the interests and inclinations of the student

3. application of technologies that save children's health

4. quantity increase subjects

5. Reduction of study time natural sciences

6. special attention to the moral education of children

7

Choose the correct judgments about inflation and write down the numbers under which they are indicated.

1. Bank depositors suffer from inflation if the inflation rate exceeds the interest on deposits.

2. High inflation increases the risk associated with innovation and long-term investment.

3. Economists distinguish between frictional, structural and cyclical inflation.

4. Inflation is the process of a long-term sustainable increase in the general price level in a country.

5. During a period of high inflation, the purchasing power of the national currency increases.

8

Match Measures state regulation economics and its methods:

9

Due to the catastrophic fall in world oil prices, oil production and all other oil-related activities have been significantly reduced. Thousands of oil workers in the US "oil" states have suffered and lost their jobs. Choose from the list below the characteristics of the unemployment that occurred.

1. structural unemployment

2. voluntary unemployment

3. hidden unemployment

4. frictional unemployment

5. seasonal unemployment

6. mass unemployment

10

The graph shows the change in the situation on the market of imported cars: the demand line D has moved to a new position D 1 . (P is the price of the good, Q is the volume of demand for the good).

Which of the following factors can cause such a change?

1. increase in costs for the production of domestic cars

2. price reduction for foreign cars

3. Reducing the duty on car imports

4. Increasing the income of the population

5. increase in the number of consumers in the market

11

Choose the correct judgments about social groups and their types and write down the numbers under which they are indicated.

1. Social groups are stable aggregates of people who have different, only their inherent characteristics (social status, interests, value orientations).

2. Demographic groups are distinguished by ethno-social composition.

3. In formal group interpersonal interactions, as a rule, are based on mutual sympathy, common interest or habit.

4. Belonging to different social groups defines a person's position in society.

5. Groups and organizations influence human behavior.

12

“How, in your opinion, will the financial situation of your family change in the coming year?” Answers to this question were obtained in the course of studies conducted by VTsIOM in 2009, 2013 and 2014. The results of these studies are shown in the table (in %).

What conclusions can be drawn from the given data? Choose the correct positions and write down the numbers under which they are indicated.

1. Most of the respondents believe that their financial situation will not change.

2. The proportion of respondents who believe that their financial situation will improve is steadily increasing.

3. The proportion of respondents who expect their financial situation to worsen has been steadily declining over the course of five years.

4. Over the past two years, there are significantly more skeptical respondents than optimists on the issue of improving the financial situation.

5. The number of respondents who hope for the stability of their own financial situation has increased by more than 10% over five years.

13

Select informal negative sanctions from the list below.

1. ignoring

2. applause

3. mock

4. dismissal

5. promotion

14

Establish a correspondence between the functions and the state authorities that carry them out

15

State Z was headed by the heir to the ruling dynasty, popular among the people. Which of the following information indicates that the political leadership in state Z can be characterized as traditional? Choose the correct positions and write down the numbers under which they are indicated.

2. Political leadership is characterized by the belief of citizens in the extraordinary, outstanding qualities of the leader.

3. The leader exercises political power on the basis of laws and within the framework of laws.

4. Members of the society experience in relation to the leader both a feeling of love and a feeling of fear.

5. Leadership relies on the habit of submission.

6. The competence of the leader is clearly defined by the constitution and regulations.

16

Which of the following applies to the group of political rights of a citizen of the Russian Federation? Write down the numbers under which they are indicated.

1. the right to access any government positions

2. the right to vote and be elected

3. the right to protect honor and good name

4. right to liberty and security of person

5. the right to apply to public authorities

17

Find in the list below offenses that entail administrative liability. Choose the correct positions and write down the numbers under which they are indicated

1. improper execution job duties due to lack necessary materials

2. refusal of an employee to perform a public assignment

3. ticketless travel in public transport

4. violation of fire safety rules identified by the inspector

5. violation vehicles rules for crossing the state border of the Russian Federation

6. insufficient qualifications of the employee, which prevented the completion of the task

18

Establish a correspondence between the functions of legal proceedings and the types for which they are characteristic.

19

Choose the correct judgments about legal liability and write down the numbers under which they are indicated.

1. Legal responsibility - the application to the person who committed the offense, measures of public coercion.

2. Legal responsibility is the responsibility for an action (inaction) that has already taken place, happened.

3. Legal liability is established for the fulfillment of legal requirements.

4. Legal liability always has adverse consequences for the offender.

5. The nature and extent of the deprivation of the offender are established in the sanction of the legal norm.

Read the text below with a number of words missing. Choose from the proposed list of words that you want to insert in place of the gaps.

20

Read the text below with a number of words missing. Choose from the proposed list of words that you want to insert in place of gaps.

“Observation is a purposeful systematic _____ (A) of an object. Concentrating attention on the object, the observer relies on some _____ (B) he has about him, without which it is impossible to determine the purpose of the observation. Observation is characterized by the activity of ____ (B), its ability to select the necessary information, determined by the purpose of the study. In scientific observation, the interaction between subject and object is mediated by ____ (D) observations: the devices and instruments with which the observation is made. A microscope and a telescope, photographic and television equipment, a radar and an ultrasound generator, and many other devices transform microbes, elementary particles, etc., inaccessible to human senses. into empirical _____ (D). As a method of scientific knowledge, observation gives the initial _____ (E) about the object, necessary for its further research.

The words in the list are given in the nominative case. Each word can only be used once. Choose sequentially one word after another, mentally filling in each gap. Please note that there are more words in the list than you need to fill in the gaps.

List of terms:

1. perception

3. objects

4. information

5. knowledge

6. observer

7. funds

Part 2.

First write down the task number (28, 29, etc.), and then a detailed answer to it. Write your answers clearly and legibly.

Read the text and complete tasks 21-24.

Each person has needs that he must satisfy: physiological, social, spiritual. The most important, or fundamental, needs are the same for everyone, while the secondary ones are different. The first are universal, that is, inherent in the entire population, and therefore characterize society as a whole.

Institutions designed to meet the fundamental needs of society are called social institutions.

Family, production, religion, education, the state are the fundamental institutions of human society that arose in ancient times and exist to this day. In its embryonic form, the family, according to anthropologists, appeared 500 thousand years ago. Since then, it has constantly evolved, taking many forms and varieties: polygamy, polyandry, monogamy, cohabitation, nuclear family, extended family, single-parent family, etc. The state is 5-6 thousand years old, education is the same, and religion has a more respectable age. A social institution is a very complex institution, and most importantly, it really exists. After all social structure we get by abstracting from something. Yes, and the status can only be imagined mentally. Of course, it is also not easy to unite all people, all institutions and organizations that have been associated with one function for centuries - family, religion, education, state and production - and present them as one of the institutions. And yet the social institution is real.

First, at any given moment in time, one institution is represented by a combination of people and social organizations. The totality of schools, technical schools, universities, various courses, etc. plus the Ministry of Education and its entire apparatus, research institutes, editorial offices of magazines and newspapers, printing houses and many other things related to pedagogy, constitute the social institution of education. Secondly, the main, or general institutions, in turn, consist of many non-main, or private institutions. They are called social practices. For example, the institution of the state includes the institution of the presidency, the institution of parliamentarism, the army, the court, the bar, the police, the prosecutor's office, the institution of the jury, etc. The same is the case with religion (monastic institutions, baptism, confession, etc.), production, family, education.

The totality of social institutions is called the social system of society.

It is connected not only with institutions, but also with social organizations, social interaction, social roles. In a word, with what moves, works, acts.

So, let's make the fourth conclusion: statuses, roles, social control do not exist by themselves. They are formed in the process of meeting the fundamental needs of society.

Show answer

The correct answer should include definitions of the following terms:

1) social institution - institutions designed to meet the fundamental needs of society;

2) social practice - non-core, or private institutions that are part of general social institutions;

3) social system society - a set of social institutions. The author's definitions can be given in other formulations that are close in meaning.

What are five examples of basic social institutions given in the text? Using the text and social science knowledge, indicate what fundamental need each of them satisfies.

Show answer

The correct answer should include social institutions and related needs for example:

1) family - the need for the biological and social reproduction of society;

2) production - the creation of certain material conditions for the existence of society;

3) religion - the need to solve meaningful life issues;

4) education - the need to preserve and transfer the culture of a given society to new generations, to ensure the implementation social statuses and roles;

5) the state - the need for social management, authoritative distribution of social values, ensuring the stability and security of the development of society.

Fundamental needs can be formulated differently

The authors examine the relationship between social norms and sanctions. Using the text and social science knowledge, indicate any two types of sanctions and the criterion(s) for their selection. Using an example of interaction in a school community, illustrate the application of these two types of sanctions.

Show answer

1) types of sanctions and relevant criterion(s): formal and informal (according to the subject and nature of sanctions);

(Other types of sanctions and criteria may be named.)

2) examples, let's say:

The director called the parents of a poorly performing student to the school for a conversation;

I. is recognized by classmates as the informal leader of the class, classmates turn to him as an arbiter.

Other examples of the application of sanctions could be given

Using the text, social science knowledge and personal social experience, give three explanations for the need for social norms to be observed by all members of society.

Show answer

The following explanations can be given:

1) observance of social norms makes social life stable and predictable;

2) observance of social norms contributes to the transmission of cultural traditions;

3) observance by all members of society of social norms makes it possible to exercise human rights and freedoms.

Other explanations can be given

What is the meaning of social scientists in the concept of "taxes"? Drawing on the knowledge of the social science course, make two sentences: one sentence containing information about the types of taxes according to the collection method, and one sentence revealing the essence of any of these types of taxes.

Show answer

The correct answer must contain the following elements:

1) the meaning of the concept, for example: taxes - mandatory, as a rule, non-refundable payments of individuals and legal entities to the state in the manner and on the terms determined by law;

(Another definition or explanation of the meaning of the concept that is close in meaning may be given.)

2) one sentence with information about the types of taxes according to the method of collection, based on the knowledge of the course, for example: According to the method of collection, direct and indirect taxes are distinguished .;

(Other proposals may be made containing information on the types of taxes by method of collection.)

3) one sentence, revealing, based on the knowledge of the course, the essence of any of these types of taxes, for example: Direct taxes are levied by the state directly on the income or property of the taxpayer.

(Other proposals can be made, revealing, based on knowledge of the course, the essence of any of these types of taxes.)

Give three examples of measures for the international protection of human rights in times of peace or war.

Show answer

The correct answer may include, for example, the following measures:

1) measures to protect the rights of children in digital world related to increasing violations of their rights (the Council of Europe supports research on the vulnerability of children on the Internet to improve the effectiveness of educational tools; the Council of Europe published an Internet Literacy Handbook; the Council of Europe and others international organizations over the past decade, the urgent need to empower children through education has been emphasized, including through digital literacy, etc.);

2) efforts to combat child trafficking, in accordance with the guidelines contained in the European Convention against Trafficking in Human Beings;

3) development of human rights education online;

4) protection of refugees forced to leave their homeland by war or persecution;

1. Vertical descending - when a chansonnier got a job in a restaurant;
2. Vertical Rising - when she became a pop star

You are instructed to prepare a detailed answer on the topic "Economics of the firm." Make a plan according to which you will cover this topic. The plan must contain at least three points, of which two or more are detailed in sub-points.

Show answer

One of the options for the disclosure plan for this topic:

1. Firm as a unit of entrepreneurial activity.

2. Revenue and profit of the company.

3. Performance indicator production activities.

4. Costs of the firm:

a) permanent (payment for the building, interest on the loan, insurance premiums, etc.);

b) variables (the cost of electricity consumed, the wages of workers with piecework wages, etc.).

5. Sources of financing of the company:

a) internal (accumulated profit, depreciation, etc.);

b) external (investments, loans, etc.).

A different number and (or) other correct wording of points and sub-points of the plan are possible. They can be presented in nominal, interrogative or mixed forms.

By completing task 29, you can show your knowledge and skills on the content that is more attractive to you. For this purpose, choose only ONE of the statements below (29.1-29.5).

Choose one of the statements below, reveal its meaning in the form of a mini-essay, indicating, if necessary, different aspects of the problem posed by the author (the topic touched upon).

When presenting your thoughts on the problem raised (designated topic), when arguing your point of view, use the knowledge gained in the study of the social science course, the relevant concepts, as well as the facts of social life and your own life experience. (Give at least two examples from various sources as evidence.)

29.1 Philosophy "Close the door to all errors, and the truth will not be able to enter" (R. Tagore)

29.2 Economics "Nothing requires so much wisdom and intelligence as the definition of the part that is taken from the subjects, and the part that is left to them" (Sh.L. Montesquieu)

29.3 Sociology, social psychology "There is only one true value - this is the connection of man with man" (A. de Saint-Exupery).

29.4 Political Science “I don't want to be a slave and I don't want to be a slave owner. This expresses my understanding of democracy ”(A. Lincoln)

One of the forms economic activity is a production cooperative. The organization is created with the aim of making a profit as a result of the labor activity of the members of the artel. In the process of work, the means of production that are in shared ownership are used.

Creation of an artel

In order to create an organization called a production cooperative, it is necessary to have at least five citizens interested in its emergence. At the same time they develop a strategy and direction for development activities. Artel members can be people of various nationalities and legal entities. In addition, each member of the artel must be over 16 years old.

What distinguishes a production cooperative from other forms of business associations is that they have joint property and joint liability for the results of the work. The property belongs to the members of the artel in accordance with the number of shares contributed by each member.

The production cooperative is labor collective, which has a legal entity and a charter that reflects all areas of activity and organizational matters. The first step in creating an artel is its registration with the tax authority. In this case, the following documents must be presented:

• application in the prescribed form;
• passport details of all founders;
• articles of association;
• the system of taxation used;
• the exact address;
• documents for a legal entity, if one is a member of the founders.

When creating an artel, one should be guided by the laws “On a production cooperative” dated May 8, 1996 No. 41 FZ and “On state registration legal entities and individual entrepreneurs.

The main features of the creation of an artel is the voluntariness of each participant in joining its members and the availability of documents on the direction of activity and interaction within the team, the charter.

Each member of the artel carries liability own property, which is called subsidiary. At the same time, all profit is distributed among shareholders after the payment of taxes and the left reserve for the development of the enterprise according to share shares.

The number of members of the artel has no limit, but depending on the number of them, the management system changes.

Features of the cooperative form of management

A production cooperative is created as a unique composition. This is the only way of economic activity so far, when capitals and persons are combined, who through labor activity will receive profit by combining their labor and capital. They are interconnected both as shareholders, due to which production arose, and as employees, therefore, when voting, each has one vote.

A self-governing structure is created and capital and labor, property and labor activity are combined. Moreover, the share can be made both in cash and in material form in terms of money. At the same time, leaving the artel, the share is not taken back, it is transferred to one of the members of the cooperative, and only its monetary value is reimbursed, which does not allow destroying the material base created initially.

However, this form of ownership in the Russian Federation not widely used by virtue of its subsidiary responsibility for the activities of the enterprise.

The supreme governing body of the artel is the general meeting, where, regardless of the number of shares, each member of the cooperative has one vote. The meeting is considered valid if at least half of the members of the artel are present. The decision is considered adopted if at least two thirds of the votes vote for it. The following issues are discussed at the meeting:

• direction of labor activity;
• admission and exclusion of artel members;
• the size of share contributions;
• election of the head, supervisory board, executive bodies and auditing board;
• approval of the annual report and performance results;
• Decision to dissolve or join associations.

Since the responsibility of the members of the cooperative for debts is subsidiary, the activity of the enterprise is under the constant control of ordinary members of the artel. At the same time, any shareholder can become the initiator of the general meeting if he has good reasons to challenge the activities of the executive bodies that act on behalf of the artel.

If the cooperative is small, up to 10 members, then everyone who is entrusted with this can solve organizational and economic issues. But in the future a team leader is selected, which receives the right to sign and speaks on behalf of the artel in all instances. In such a case, the remaining members may perform these functions by proxy.

If an artel has more than 50 members, a supervisory board, an executive body is already created and a chairman is elected. All of them must be members of a production cooperative and perform their duties by decision of the general meeting with partial or complete release from their main work.

Important for the activity of the enterprise is the presence of the audit commission, which is selected from the members of the cooperative. When hearing the annual report on the results of the financial and economic activities of the enterprise, the report of the audit commission will also be mandatory.

When electing governing bodies, it is necessary to delineate the responsibilities of each body. That's why participation of one member of the cooperative in two commissions is unacceptable, since only mutual control will help the cooperative to comply with legal norms and develop.

If the issue of transforming a production cooperative into another economic partnership is on the agenda, the decision must be made unanimously.

Labor activity of the enterprise

The purpose of creating a cooperative is to make a profit from economic activity. Therefore, the cooperative must have large quantity working members. The charter always contains a clause, how many members of the cooperative can have only a share and not engage in activities. Usually this is a quarter of the entire payroll.

A production cooperative may declare its activities in any industry. In some cases required to obtain a license for some types of products. A cooperative is a legal entity Bank details and can enter into commodity-money relations with both enterprises and individuals.

A cooperative can have up to 30% of total strength hired workers and conclude contracts with them for the performance of work. The cooperative can act as a contractor, subcontractor and participate in auctions to obtain an order.

Labor relations in the team

The created cooperative, as it expands, may consist of several groups that ensure the activities of the enterprise:

• shareholders working in production;
• hired workers;
• passive shareholders;
• administrative and executive apparatus, consisting of shareholders.

The rights of hired workers are exercised by concluding a collective agreement with them. employment contract, which provides for all the guarantees of the Labor Code. This includes social health care, working hours, the right to leave and others. social guarantees. Hired workers can make up to 30% of the total number of cooperatives.

For members of a cooperative who are subject to the charter, social guarantees must be no less than those prescribed by law. Them Benefits and payments for work can be expanded be significantly higher than wage workers. However, labor protection requirements and sanitary and hygienic standards at the enterprise must be observed in the same way as in unitary enterprises.

Passive owners of shares in a production cooperative make up no more than 25% of the total number of employees. They support the activities of the cooperative financially. The administrative-executive apparatus receives wages established for each individually at the general meeting of shareholders.

Members of the cooperative must pay an annual contribution to the share fund of the artel and in every possible way maintain the efficiency of production, because they are the owners. The annual share fee is set at the general meeting of shareholders and is mandatory.

Establishment of a mutual fund

When joining a cooperative, each member of the association pays a share. He might be:

• cash contribution;
• securities;
• property;
• property right.

Subsequently, any type of contribution is recalculated in monetary terms. An independent appraiser is called to evaluate the contributed property in the amount of more than 25,000 rubles. The initial mutual fund can be of any amount, as the responsibility of the founders of the artel is subsidiary, that is, additional liability for debts. Therefore, the share capital can be any and grow with the development of the enterprise.

Profit distribution

According to the results of labor activity for the year, the profit of the cooperative is distributed at the general meeting of shareholders. Profit is the amount Money after payment of all taxes and mandatory contributions. Half of the amount is allocated for distribution by shares. The other part is provided for expanding activities, increasing the share fund, on which the stable operation of the enterprise and its expansion depend. The larger the mutual fund, the more confidently the cooperative develops and the greater the profit will be in the next period.

When distributing dividends, the contribution of each member of the artel to production is taken into account, and in addition to the main contribution, additional amounts are paid on shares. Some production cooperatives wage earners are also paid dividends if provided for by the statute.

Output

A production cooperative is an advanced form of entrepreneurial activity, where each owner is a participant in the labor process and is interested in the results of labor. The state should encourage the development of this form of ownership as self-regulating and the least prone to corruption.

(artel) - a voluntary association of citizens on the basis of membership for joint production or other economic activities based on their personal labor and other participation and the association of its members (participants) of property shares.

The law and constituent documents of a cooperative may provide for participation in its activities. The main activities are production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services. Legal entities, being members of a production cooperative, may participate in its activities through the performance of any works or services.

Members of a cooperative bear subsidiary liability for its obligations in the amount and in the manner prescribed by laws on production cooperatives. The company name of a cooperative must contain its name and the words "production cooperative" or "artel". The legal status of production cooperatives, the rights and obligations of their members are regulated by Art. 107-112 of the Civil Code of the Russian Federation and the Federal Law of May 8, 1996 No. 41-FZ “On Production Cooperatives”. The specifics of the creation and operation of agricultural cooperatives (production, processing, servicing agricultural producers) are established by the Law on Agricultural Cooperation.

The founding document of a production cooperative is the charter, approved general meeting its members.

An authorized capital is not created in a production cooperative, and the property owned by it is divided into shares of its members. The charter may establish that a certain part of the property owned is indivisible funds used for the purposes determined by the charter of the cooperative. A member of the cooperative is obliged to pay at least 10% of the share contribution by the time of registration of the cooperative, and the rest - within a year from the date of registration. The profit of the cooperative is distributed among its members in accordance with their labor participation, unless otherwise provided by law and the charter of the cooperative. The property remaining after the liquidation of the cooperative and the satisfaction of the claims of its creditors is distributed in the same manner (Article 109 of the Civil Code of the Russian Federation).

A member of a cooperative has the right to withdraw from the cooperative at his own discretion., and he must be paid the value of the share or given property corresponding to his share. A member of a cooperative may be expelled from the cooperative by decision of the general meeting in case of non-performance or improper performance of the duties assigned to him by the charter, as well as in other cases provided for by law and the charter of the cooperative.

If it is necessary to foreclose on the share of a member of the cooperative for his personal debts and if his property is insufficient, it is allowed to foreclose on his share in the manner prescribed by law and the charter (Article 111 of the Civil Code of the Russian Federation).

The supreme governing body of the cooperative- the general meeting of its members. In a cooperative with more than fifty members, a supervisory board may be established to exercise control over the activities of the executive bodies of the cooperative. The last are the board and (or) the chairman of the cooperative. The executive bodies carry out the current management of the activities of the cooperative. Only members of the cooperative can be members of the supervisory board and board of the cooperative, as well as the chairman of the cooperative. A member of a cooperative cannot be both a member of the supervisory board and a member of the board or chairman of the cooperative. A member of the supervisory board or executive body may be expelled from the cooperative by decision of the general meeting in connection with his membership in a similar cooperative. The exclusive competence of the general meeting of members of the cooperative includes: changing the charter of the cooperative; the formation of a supervisory board and the termination of the powers of its members, as well as the formation and termination of the powers of the executive bodies of the cooperative; admission and exclusion of members of the cooperative, approval of annual reports and balance sheets of the cooperative and distribution of its profits and losses; decision on reorganization and liquidation of the cooperative.

A production cooperative, by unanimous decision of its members, may be transformed into a business partnership or company.

Agricultural cooperation and its social efficiency

Cooperation

Throughout the existence cooperation the world has not appeared more efficient organizational form self-support and mutual assistance of agricultural producers, which makes it possible to combine the advantages of an individual farm with large-scale production, which has a technical and economic advantage, as well as competitiveness in the market.

Cooperative forms of activity are an integral part of the economic life of most countries. According to available estimates, the most developed agricultural cooperation.

Russia has its own experience in the development of agricultural cooperation. Starting later than other countries (at the turn of the 19th-20th centuries), cooperation developed so rapidly that by the beginning of the First World War, Russia was considered one of the leading countries in the development of agricultural cooperation.

After the October Revolution, cooperation was banned, but in 1921 it was again allowed and during the period a it received a second rapid development. In 1926-1927, a system of management of agricultural cooperatives was formed at all levels.

Then a course was taken for complete collectivization Agriculture, for more than 70 years it was doomed to an inefficient existence under the complete domination state forms ownership and administrative-command system of production management. Thus, twice in its history, Russian cooperation was the best in the world. It is noteworthy that these brief periods development of agricultural cooperation accounted for periods of intensive revival of market relations in the country.

Production cooperatives remain the most numerous organizational and legal form of agricultural producers. In part 1 of Art. 107 of the Civil Code of the Russian Federation, a production cooperative is defined as “a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services) based on their personal labor and other participation and association of property share contributions by its members (participants).

Distinctive features of the production cooperative

The choice of this organizational and legal form by agricultural enterprises is explained by the search for more efficient business models, which makes it necessary to study the conditions for their effective operation and develop management methods in order to identify positive and negative aspects activities of this form of organization of production.

Compared with other forms of management, an agricultural production cooperative has its own distinctive features.

In a production cooperative that most fully meets the specifics of agricultural production, full combination in one person of the employee and the owner, since one of the main conditions for membership in a cooperative is labor participation of its main members in production activities.

Each worker independently decides on joining a production cooperative. The decision to accept a new member of the cooperative is taken by the general meeting. Each member of the cooperative contributes a mandatory share, the amount of which must be specified in the charter. A compulsory share gives the right to a decisive vote at the meeting. Each member of the cooperative has one vote. Individuals and legal entities who have made a share, but did not take part in the activities of the cooperative, receive the status of associate members and do not have the right to vote at the meeting.

In addition to cash contributions to the mandatory share account, property shares, land shares and other contributions for which monetary value is being applied. The production cooperative forms indivisible (reserve) fund in the amount of 10% of the total share fund, which can be used by decision of the meeting in emergency cases. If the employee's property share exceeds the mandatory share, then its balance minus the latter is credited to additional share payment.

Membership production cooperative not limited, which enables the organization to large-scale production, and this allows for the improvement of the organization and . However, due to the possibility of free exit from the cooperative of its members with their property, this form does not ensure the sustainability of large-scale production. When leaving the cooperative, members receive the value of their share contribution and a land plot on the terms determined by the charter and contract.

Cooperative formations in the agro-industrial complex make it possible to effectively organize, reduce, guarantee the sale of manufactured products, and provide material protection to commodity producers.

Functions and tasks of cooperation

The main task of the production cooperative— meeting the needs of its participants in the most efficient, economic way. Another possible criterion for the effectiveness of a production cooperative is social efficiency, i.e. the ability of cooperation to meet the pressing social needs of its members. Recognizing the importance of cooperative forms of management in solving the social problems of rural residents, in our opinion, we can single out row social functions cooperation providing:

• elimination of social isolation of participants;
• the operation of the principle "one for all and all for one" (solidarity, responsibility, self-help through mutual benefit);
• self-expression of the individual (formation of an active life position, value orientations, creativity, understanding one's activities);
• education and upbringing (creation of the spiritual well-being of the individual);
• openness of the community (open membership, the principle of political, religious neutrality);
• social protection (loans and benefits for social needs);
• increasing needs, Better conditions life and work;
• creation of new jobs;
• creation of social infrastructure.

The ability of cooperation to solve social problems, to form a high social activity of the villagers creates optimal prerequisites for increasing economic efficiency cooperative form of farming in the countryside.

The activities of cooperatives as economic entities are influenced by internal, external factors, whose lines of influence are often contradictory. The internal ones are the activities of the members of the cooperative, and the external ones are the competitive market environment and the institution of the state. These factors represent their own interests, the lack of coordination of which leads to a distortion of the cooperative form of management.

Components of the mechanism for the effectiveness of cooperation as a form of management

The organizational and economic construction of any form of cooperation should contain such structures that would create and ensure the functioning of the mechanism for coordinating these interests, thereby ensuring their effective operation. These include government institutions, the competitive environment, shareholder members and employees. The interaction of the mechanism and the effectiveness of cooperation as a form of management are reflected in Table 1.

Table 1

Loss ratio of agricultural cooperatives

One of the reasons for the unprofitability of agricultural production cooperatives is the difficulty in marketing agricultural products, high prices for technical means, fertilizers, fuels and lubricants, other resources. These difficulties, which are the main brake on the development of production, are equally experienced by all agricultural producers, regardless of the organizational and legal forms of enterprises, since intermediaries, marketing, processing, supply and other monopoly enterprises stand between them. The way out of this situation is the creation of cooperative enterprises and organizations, both for the processing and marketing of products, and for logistics and service. The practice of foreign countries convincingly testifies to the effectiveness of this path.

The problems of financing and crediting production are no less acute at the present time. In the sphere of credit services for agriculture, commercial banks reign supreme, setting unsustainable interest rates for the producers of loans.

The most rational way to solve these problems is continuation of the association of agricultural producers into specialized cooperatives: processing, storage, transportation; marketing of agricultural raw materials and products of their processing; logistics; credit and financial services; insurance service.

There should be only one criterion for evaluating this - growth in production, reduction in its cost and increase in profitability, and this is possible with the active and comprehensive support of the state to create start-up capital cooperatives.

The production cooperative (hereinafter referred to as PC) is quite often mentioned as an effective model of tax optimization, especially in terms of paying insurance premiums. The production cooperative does provide a number of opportunities in this regard, but not as many as some "tax Copperfields" claim. And, as is usually the case, in order to implement these opportunities in practice, it will be necessary to pay a lot of attention to the specifics of business and the characteristics of a production cooperative as a legal structure.

Production cooperative (artel) a voluntary association of citizens is recognized on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services), based on their personal labor and other participation and association its members (participants) of property share contributions.

paragraph 1 of Art. 106.1 Civil Code of the Russian Federation

In addition to the Civil Code of the Russian Federation, the legal status of production cooperatives is regulated by the Federal Law of May 8, 1996 No. 41-FZ “On Production Cooperatives”.

The bottom line is that this commercial organization, which is an association of citizens (legal entities can also be members of a production cooperative) in order to carry out joint business activities within the framework of any production industry. The definition contains an indicative list of such activities, but it is not exhaustive. In fact, any activity can be framed in the form of a PC.

Key features of a production cooperative

Important features of the PC, which are worth paying attention to, include:

The presence of a legally fixed requirement for the minimum number of PC members - at least five people. The maximum number of members of the cooperative is not set;

Cooperative members can be divided into two groups:

1) taking personal labor participation in the activities of the cooperative

2) not taking personal labor participation in the activities of the cooperative. Their number should not exceed 25% of the number of cooperative members included in the first group.

• The cooperative may employ employees who are not members of the cooperative. Their number cannot exceed 30% of the PC members.

A member of the cooperative contributes, among other things, his ability to work, so there is no need to conclude with him. Relations with the cooperative (in particular, the procedure for joining and leaving the cooperative, the procedure for distributing profits, etc.) are regulated by law, the charter of the cooperative and the rules internal regulations cooperative, and not an employment contract (Article 19, 20 of the Federal Law "On production cooperatives").

Members of the cooperative who have not entered into an employment contract with the cooperative, but who take part in the activities of the cooperative (after all, it was for this purpose that they united in the cooperative) are not taken into account when determining the average payroll employees of the cooperative (paragraph “h”, paragraph 80 of the Order of Rosstat dated October 26, 2015 N 498 “On approval of the Instructions for filling out forms of federal statistical observation ...”).

Thus, if you combine production workers into a cooperative, the number of other employees (for example, an individual accountant, cleaners) will not exceed 100 people, they will be hired employees.

The profit of the cooperative is distributed among its members in accordance with their personal and (or) other participation and the size of the share contribution.

Members of the cooperative, taking personal labor participation in the activities of the cooperative, have the right to receive payment for their work in cash and (or) in kind.

With regard to compulsory insurance, the members of the cooperative are subject to social and compulsory medical insurance and social security on an equal basis with employees of the cooperative. The time of work in a cooperative is included in the length of service, in work book a record of membership in the cooperative is made.

On the possibilities of tax savings in the PC: risks and measures to reduce them

The profit of the cooperative is distributed among its members in accordance with their personal and (or) other participation and the size of the share contribution (clause 1, article 12 of the Federal Law "On PC" (1). At the same time, no more than 50% can be distributed in proportion to the size of the share contribution all profits of the PC (clause 2, article 12 of the Federal Law "On PC").

This is where both the potential and the danger of the effect of optimizing insurance premiums in payments to members of a production cooperative lies!

Let's take it in order. Legislated two pay options cooperative members:

1) wages in cash and (or) in kind. This is actually wages that are subject to personal income tax and insurance premiums in the generally established manner.

Total taxation: 13% personal income tax + 20 (30)%.

2) part of the profit of the PC, distributed in its favor:

a) in proportion to the size of the share contribution - in this way no more than 50% of the profit can be distributed (part 2 of article 12 of the Federal Law "On PC").

This payment, by its nature, is not income from the performance of work (rendering services) and is, in its content, a dividend (clause 1, article 43 of the Tax Code of the Russian Federation). Payable out of net income and not subject to insurance premiums. The personal income tax rate in this case is 13% as for the payment of dividends.

Total: income tax from a cooperative (20% income tax or 5 (6, 10, 15)% according to the simplified tax system) + 13% NDFL.

b) in accordance with the personal labor participation of a member of the cooperative.

Payments to PC members in connection with their personal participation are also dividends in nature and should not be subject to insurance premiums. But, alas, state bodies, including, unfortunately, the courts, these payments are considered as wages.

It all started with the Ruling of the Supreme Court of the Russian Federation dated February 10, 2015 No. in case No. A65-23251/2013.

In that case, the Production Cooperative concluded labor contracts with all its members and paid them wages. He distributed his net income as follows:

30% - in equal shares between members of the cooperative, that is, in proportion to equal share contributions

70% - in proportion to labor participation, which was determined based on the annual salary of each member of the cooperative

Pension Fund according to the results field check calculated the PC from the indicated 70% of the insurance premiums, which became the subject of a litigation that reached the Supreme Court. As a result, the Court ruled that the distribution of 70% of the profit in this case depends entirely on the amount of payments for the performance by employees (members of the cooperative) of their labor duties and is directly related to the remuneration system, in connection with which the payments are stimulating and are of an incentive nature, and therefore subject to insurance premiums.

Thus, only that part of the profit, which is distributed in proportion to the share contribution, is equated to dividends and is not subject to insurance premiums.

But we will not be us if we do not offer our interested readers a kind of “umbrella”, which will allow us to survive the impending bad weather, if possible, and get out as “dry” as possible in such matters.

So what to do:

1. First, use "to the fullest" provided by law the possibility of distributing profits between members of the cooperative in proportion to share contributions, that is, for all 50%. The Pension Fund does not encroach on payments distributed in this way.

2. The concept of a “labor function” performed by an employee under an employment contract is still not identical with the concept of a “labor contribution” of a member of a cooperative, no matter how much the representatives of the Pension Fund would like it to be.

Let us clarify that the “labor function” is not directly related to the profit received by the cooperative, and payments are made to the employee in this case for the very fact of its performance and are regulated by labor legislation. Whereas the "labor contribution" should directly determine the profit received by the cooperative, and is established in accordance with its Charter. The labor contribution of cooperative members performing identical labor functions may be different.

If we turn to the case we have considered, then the PC made a fatal mistake by directly linking, according to the Charter, the labor contribution to the salaries of members of the cooperative under labor contracts. In this case, it turns out, for example, in order to increase the share in the profits of any member of the cooperative, it is necessary to raise his wages to the appropriate level. Consequently, all the activities of the members of the cooperative were subject to labor legislation. This predetermined to a large extent the "bad" decision of the Supreme Court.

Therefore, we learn from the mistakes of others and exclude from the Charter of the PC any possible references to the norms labor law. We even recommend explicitly reflecting in the Charter that the members of the cooperative do not receive wages for their work, but receive dividends in the monthly distribution of profits depending on their labor participation, which is determined by the Charter.

When determining the procedure for distributing profits in accordance with labor participation, do not refer to the labor process, focus on its result, that is, on the labor contribution to the profit received by the cooperative.

For example, for salespeople, you can develop a system of points that are taken into account in the distribution of profits, accrued depending on the number and amount of transactions. You can apply different multipliers to deals made with new clients, downgrades to deals that the client has abandoned, and so on.

For production employees the system of points can be based on the planned and actual volume of production per each member of the cooperative, the use of reducing coefficients in the presence of "marriage", etc.

In regulating the activities of cooperative members, avoid references to documents specific to labor relations: tariff and qualification characteristics of work, job descriptions, orders for appointment to a position and other documents indicating a specific profession, specialty, type of work assigned. For example, in a production cooperative staffing should definitely be replaced by "a list of cooperative participants who take personal labor participation in the activities of the cooperative." Instead of the usual orders, minutes of meetings of PC members and orders of the Chairman of the PC, acting in accordance with the Charter, should be drawn up.

1. One more moment. Pay attention to the composition of the members of the cooperative, try not to include employees whose functions do not directly affect the generation of profit, for example, an accountant, lawyer, service staff etc. It is better to conclude employment contracts with them or transfer them to outsourcing.

If it became necessary to conclude an employment contract with a member of the cooperative, then clearly separate the function for which he will receive a salary from his labor activity as a member of the cooperative.

We are confident that such measures will increase the chances of defending the right not to pay insurance premiums.

However, in any case, in comparison with labor participation, the amount of money received by each member of the cooperative on hand may be greater due to a decrease in the amount of budget revenues in the form of insurance premiums.

As a business goal of creating a cooperative, there will be an increase in the interest of employees in a qualitative result in order to increase their level of income and reduce staff turnover. Therefore, along with tax optimization, PC also has a clear managerial effect: it increases the motivation of employees, gives a sense of the participation of each employee in the distribution of profits, which increases the interest in increasing the profitability of production.

As a result, if such an organizational and legal form as a production cooperative is applied in practice, it is possible to obtain a clearly noticeable effect of reducing the tax burden (there is a possibility of switching from DOS to STS with any number of PC members), as well as the amount of insurance premiums transferred, while increasing the amount of payments to PC members in hand and additionally having received an effective way to motivate all PC members to develop production and increase its profitability.

At the same time, we categorically do not recommend following the advice of many consultants and creating production cooperatives from all your employees, refusing employment contracts with them and thus saving on payroll taxes. With a huge degree of probability, this step will be recognized as a tax scheme with all the consequences, since there is no reasonable business purpose building relationships in this way. Agree, the company dealing with retail, which does not have a single seller on its staff, but has entered into an agreement with a certain Production Cooperative "Retailers". This is very much reminiscent of the “outsourcing schemes” of past years, in which quite a few of our retailers got burned.

Example of PC use in taxCOACH® practice

An example of when this tool can be used is the following situation:

The main activity of the business was the production of chemicals and their sale to industrialists. Wherein key feature was that such chemical industries There were several, and new ones were constantly appearing. The sale was handled by a group of managers who did not have special knowledge in chemistry, but who knew how to sell "anything". The features of their "working conditions" were as follows:

minimum fixed salary;

basic income - a percentage of the profit earned by a particular manager;

a prescribed system of penalties and rewards, developed by the managers themselves;

additional grounds for dismissal of managers;

• there are no stationary workplaces: there is a room with empty desktops, for which any of the managers can sit down with their laptop. After work, the table should remain as empty as it was. Similar to coworking centers.

Obviously, this nature of relations between managers and the company does not fit into the framework of labor relations with their mandatory standards and guarantees.

Since an important feature of this part of the business is precisely the ability to sell "anything", it was decided to endow this competence in the form of a Production Cooperative, which provides relevant services to production units.

Designed in the shape of a PC Trading house in this case, he accumulated a client base and experience of successful activity, selling on his own behalf and under his own brand chemical substances. The manufacturing sector, in turn, could grow and change without compromising customer relationships. All the nuances of relations with managers were flexibly regulated in the Charter of the PC.

As a result, this made it possible not only to clothe all the features of the work of “salesmen” in legally lawful forms, but also to provide an opportunity for legitimate savings in payroll taxes and obtaining cash. At the same time, we emphasize that tax savings here - not the main goal, but a "side" effect of exposure of relations in the legal form corresponding to them. In this case, the tax benefit will never be recognized as unjustified.

Thus, the use of a production cooperative in a group of companies requires a discreet approach, and some of its truly unique and effective features are only open to advanced users.

Assignments on the topic "Law" No. 3

phrase .

Public Law Education,subject of law, individual ,entity,public fund.

In the row below, find the concept that is generalizing for all the other concepts presented. write it down word (phrase) .

unitary enterprise,production cooperative,entity,limited partnership, Joint-Stock Company .

In the row below, find the concept that is generalizing for all the other concepts presented. write it down phrase .

consumer cooperative,economical society,bar association,entity,public fund.

In the row below, find the concept that is generalizing for all the other concepts presented. write it down word (phrase) .

A crime,offense,theft,petty hooliganism,misdemeanor.

In the row below, find the concept that is generalizing for all the other concepts presented. write it down phrase .

Production cooperative,economical society,bar association,entity,public fund.

In the row below, find the concept that is generalizing for all the other concepts presented. write it down word .

A crime, misdemeanor, offense, theft, fraud.

Below is a list of features. All of them, with the exception of two, belong to the characteristics of art.

1) imagery; 2) awakening fantasy and imagination; 3) reliability and verifiability of results; 4) focus on obtaining objective truth; 5) emotionality of perception; 6) visibility.

commercial enterprise manufactures confectionery. What signs indicate that the organizational and legal form of this enterprise is a joint-stock company? write down numbers under which they are listed.

In the row below, find the concept that is generalizing for all the other concepts presented. write it down phrase .

House arrest,detention,preventive measure, personal guarantee, House arrest

In the row below, find the concept that is generalizing for all the other concepts presented. write it down word (phrase) .

House arrest, personal guarantee, House arrest, preventive measure, pledge.

In the row below, find the concept that is generalizing for all the other concepts presented. write it down phrase .

Municipal unitary enterprise ,production cooperative,entity,limited partnership,economic partnership.

Find a concept that generalizes to all the other concepts of the series below, and write down the number under which it is indicated.

1) a game; 2) communication; 3) activity; 4) work; 5) knowledge.

Below is a list of rights and obligations. All of them, with the exception of two, refer only to the rights of the worker.

1) take care of the property of the employer, 2) receive salary on time and in full, 3) work in conditions, meeting safety and hygiene requirements,4) conscientiously perform their labor functions, 5) have full and reliable information about working conditions, 6) conclude an employment contract.

Choose two items that “fall out” of the general row, and write down the numbers under which they are indicated in the table.

You are invited to prepare a presentation on the types of legal liability in the Russian Federation. Which of the following can be included in the "Administrative Responsibility" slide? write down numbers under which the relevant provisions are indicated.

Establish a correspondence between examples and measures of legal liability in the Russian Federation: for each position given in the first column, select the corresponding position from the second column.

Xenia works as a cook. Which of the following positions are
to the duties of an employee in accordance with the Labor Code of the Russian Federation? write down numbers under which they are listed.

Which of the following applies to the political rights (freedoms) of a citizen of the Russian Federation? write down numbers under which they are listed.

Establish a correspondence between the forms and types of legal entities (according to Civil Code RF) to which they refer: for each position given in the first column, select the corresponding position from the second column.

Find in the list below the rights that only citizens of the Russian Federation have on the territory of the Russian Federation. write down numbers under which they are listed.

The district court is considering the claim of citizen R. to establish the paternity of citizen P. in relation to her minor children. Find in the list of positions that correspond to the legal context of the described conflict, and write down numbers under which they are listed.

Citizen of the Russian Federation Ivan is 15 years old. Find in the list of actions that he has the right to carry out independently. write down numbers under which they are listed.

The city court is considering the claim of citizen N. to establish the paternity of citizen S. in relation to her minor daughter. Find in the list of positions that correspond to the legal context of this conflict, and write down numbers under which they are listed.

Which of the following applies to the personal (civil) rights (freedoms) of a citizen of the Russian Federation? write down numbers under which they are listed.

Choose from the list of provisions that characterize the foundations of the constitutional order of the Russian Federation, and write down numbers under which they are listed.

Vladimir is 40 years old, he successfully passed the job interview. But the employer gave preference to another applicant, who had a less successful interview, only because he was five years younger than Vladimir. Find in the list the positions related to the legal assessment of this situation, and write down numbers under which they are listed.

Establish a correspondence between misdemeanors and their types: for each position given in the first column, select the corresponding position from the second column.

Find situations in the list below that are related to employment relationships.