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Lesson plan for mobilization training at the enterprise. Mobilization plans



Mobilization preparation

a set of activities carried out in peacetime for the advance preparation of the economy, state authorities and local government, Armed Forces and the territory of the state to ensure its protection from an armed attack; an integral part of the defense organization of the Russian Federation. the main objective M.p. - ensuring a guaranteed transfer of the country's economy, state authorities, local self-government and organizations to work in wartime conditions, and the Armed Forces, other troops, military formations, bodies and special forces - to the organizational and staffing structure and composition of wartime; planning and implementation of measures for civil and territorial defense. Organization and order M.p. public authorities, the Armed Forces of the Russian Federation, other troops, military formations, bodies and special. formations are determined by regulatory legal acts President of the Russian Federation, Government of the Russian Federation. Organization and order M.p. economy of the Russian Federation, as well as organizations are determined by the regulatory legal acts of the Government of the Russian Federation (see. Mobilization preparation of the economy).


Edwart. Glossary of terms of the Ministry of Emergency Situations, 2010

See what "Mobilization preparation" is in other dictionaries:

    Mobilization preparation- (English mobilization preparation) in the Russian Federation a set of measures carried out in peacetime, for the advance preparation of the economy of the Russian Federation, subjects of the Russian Federation and municipalities, training of state authorities, local self-government and ... Encyclopedia of Law

    MOBILIZATION PREPARATION- a set of measures taken in peacetime to prepare in advance the economy, state authorities and local self-government, the population and the armed forces, the territory of the state to ensure its protection from armed ... ... Legal Encyclopedia

    MOBILIZATION PREPARATION- in accordance with federal law On mobilization preparation and mobilization in Russian Federation dated February 26, 1997, M. p. is understood as a set of measures carried out in peacetime, for the advance preparation of the economy of the Russian Federation, ... ... encyclopedic Dictionary constitutional law

    Mobilization preparation- 1) a set of measures carried out in peacetime, for the advance preparation of the economy of the Russian Federation, (subjects of the Russian Federation, municipalities), state authorities (local governments) and organizations, the Armed Forces, others ... ... Border Dictionary

    Mobilization preparation- a set of activities carried out in peacetime, for the advance preparation of the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, the preparation of state authorities, local governments and ... ... Civil protection. Conceptual and terminological dictionary

    Mobilization preparation- (eng. mobilization preparation) in the Russian Federation, a set of activities carried out in peacetime, for the advance preparation of the economy of the Russian Federation, the subjects of the Russian Federation and municipalities, the preparation of state authorities, local self-government and organizations ... Big Law Dictionary

    Mobilization preparation- 1. Mobilization training in the Russian Federation is understood as a set of measures carried out in peacetime, for the advance preparation of the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy ... ... Official terminology

    Mobilization preparation- this is a set of measures taken in peacetime for the advance preparation of the country's economy, state authorities, local governments and organizations, the Armed Forces of the Russian Federation, other troops, military formations, bodies and ... ... Administrative procedural law: a dictionary of terms and concepts

    A set of activities carried out in peacetime, for the advance preparation of the economy of the Russian Federation, the preparation of state authorities, local governments and organizations, the Armed Forces of the Russian Federation, other troops, military formations, bodies and created ...

    A set of activities carried out in peacetime, for the advance preparation of civil defense forces (troops and civil defense organizations), their command and control bodies for action in wartime. Edwart. Glossary of terms of the Ministry of Emergency Situations, 2010 ... Emergencies Dictionary

Books

  • Emergency Medicine. Textbook. Vulture of the Ministry of Defense of the Russian Federation, Pavel Kolesnichenko, Alexander Loshchakov, Sergey Stepovich, Konstantin Kotenko, Natalia Amosova, Denis Timashkov. The textbook was developed in accordance with the federal state educational standard for higher educational institutions. It is presented in three sections: mobilization preparation…

In the Russian Federation - a set of measures to transfer the economy of the country, the constituent entities of the Russian Federation and municipalities, state authorities, local governments and organizations to work in wartime conditions; the transfer of the Armed Forces of the Russian Federation (mobilization deployment), other troops, military formations, bodies, special formations created for wartime to the organization and composition of wartime. In terms of the volume of activities carried out, M. in the Russian Federation can be general (it is carried out throughout the country and applies to the entire economy of the state and its institutions, including the entire military organization state) or partial (introduced to conduct military operations within the same theater of war or a separate region). Depending on the evolving military-political situation, M. in the Russian Federation can be carried out in an open or covert way and have a pre-mobilization (preparatory) period; its announcement is within the competence of the highest bodies of state power. The decision on M in the event of aggression against the Russian Federation or a direct military threat, in accordance with the Federal Law "On Defense", is made by the President of the Russian Federation (with subsequent immediate notification of this to the Federation Council and the State Duma). Legal basis M. in the Russian Federation are the Constitution of the Russian Federation, international treaties of the Russian Federation, Civil Code Russian Federation, Federal Laws "On Defense", "On military service And military service”, “On mobilization training and mobilization in the Russian Federation” and other regulatory legal acts of the Russian Federation in this area.

In most states, mobilization began to be applied with the creation of mass armies formed on the basis of universal military service (late 18th - early 19th centuries). In the era of the slave-owning and feudal system, mobilization in the modern sense did not exist, however, even then, before the start of wars, human contingents of various classes were usually recruited into the army and navy, a militia was created, the number of troops and horses increased, the production of weapons and equipment increased taxes, various material resources were collected for the needs of the war. In Russia, the concept of mobilization began to be officially used from 1870, when the first "Schedule on the Call and Distribution of Reserves for Mobilization" was drawn up. In 1883, the first "Instruction on mobilization" was put into effect. In 1914, the "Regulations on Military Automobile Service" were published. In the 19th century the basic principles of mobilization were developed: the definition of mobilization needs (in personnel, technology); creation of a reserve of military-trained reserves; the introduction of universal military service; determination of the bases for planning the deployment of troops to wartime states; establishing the procedure for collecting and sending resources to the troops.

Mobilization preparation- a set of measures taken in peacetime to prepare in advance the economy of the Russian Federation, the economy of the city district "City of Belgorod", local governments and organizations, special forces to ensure the protection of the state from an armed attack and meet the needs of the state and the needs of the population in wartime. (Federal law "On mobilization training and mobilization in the Russian Federation" art. 1 p. 1)

Mobilization preparation of enterprises- a set of organizational and technical measures carried out at the enterprise in peacetime, aimed at ensuring the production of products provided for by the mobilization task and its delivery on time and in a given quantity.
Mobilization training and mobilization are integral parts of the defense of the Russian Federation.

Mobilization training is a set of measures taken in peacetime to prepare in advance the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, the preparation of state authorities, local governments and organizations, the preparation of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations created in wartime in accordance with the Federal Law "On Defense" special formations (hereinafter - special formations) to ensure the protection of the state from an armed attack and meet the needs of the state and the needs of the population in wartime.

Guidelines for mobilization training:

  1. Constitution of the Russian Federation (Adopted by popular vote on December 12, 1993).
  2. Federal Constitutional Law "On Martial Law" No. 1-FKZ of January 30, 2002.
  3. Federal Constitutional Law "On the state of emergency" No. 3-FKZ of May 30, 2001.
  4. Federal Law "On mobilization training and mobilization in the Russian Federation" No. 31-FZ of February 26, 1997.
  5. Federal Law "On Defense" No. 61-FZ of May 31, 1996.
  6. Federal Law No. 53-FZ "On military duty and military service" dated March 28, 1998.
  7. Federal Law "On State defense order» No. 213-FZ of December 27, 1995.
  8. Federal Law "On the State Material Reserve" No. 79-FZ of December 29, 1994.
  9. Federal Law "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" dated April 5, 2013 No. 44FZ.
  10. Federal Law "On the State Material Reserve" N 79-FZ of December 29, 1994.
  11. Decree of the President of the Russian Federation "Issues of organizing work on booking Russian citizens who are in the reserve of the Armed Forces of the Russian Federation and federal executive authorities who have a reserve" No. 328 dated March 13, 2007.
  12. Decree of the President of the Russian Federation "On the organization of work on the reservation of persons liable for military service in the Russian Federation" No. 890 of August 14, 1992.
  13. Decree of the President of the Russian Federation "On approval of the Regulations on military transport duties" No. 1175 of October 2, 1998.
  14. Decree of the President of the Russian Federation "On the National Security Strategy of the Russian Federation until 2020" No. 537 dated May 12, 2009.
  15. Decree of the Government of the Russian Federation "On approval of the Regulations on military registration" N 719 of November 27, 2006.
  16. Decree of the Government of the Russian Federation No. 1539–89 “On Approval of the Regulations on Financing Measures for the Mobilization Preparation of the Economy of the Russian Federation” dated December 24, 1996.
  17. Code of the Russian Federation on administrative offenses No. 195-FZ of December 30, 2001.

Main directions mobilization training and mobilization concern:

Economy;

Authorities;

Armed Forces, other troops, military formations, special formations.

Periods of functioning of the system of mobilization measures:

In peacetime - mobilization training.

During the transition from peacetime to wartime - mobilization.

In wartime - the implementation of plans for the estimated year.

During the transition from wartime to peacetime - demobilization.

Mobilization preparation- this is a set of measures carried out in peacetime for the advance preparation of the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, the preparation of state authorities, local governments and organizations, the preparation of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special formations created in accordance with the Federal Law "On Defense" to ensure the protection of the state from an armed attack and meet the needs of the state and the needs of the population in wartime.

Mobilization- this is a set of measures for the transfer of the economy of the Russian Federation, the economy of the constituent entities of the Russian Federation and the economy of municipalities, the transfer of state authorities, local governments and organizations to work in wartime conditions, the transfer of the Armed Forces of the Russian Federation, other troops, military formations, bodies and special forces to the organization and composition of wartime.

Mobilization in the Russian Federation may be general or partial. General mobilization covers the entire economy and is carried out throughout the country. With partial mobilization, a part of the Armed Forces of the Russian Federation is mobilized in a certain theater (theaters) of military operations, in the regions of the country.

Depending on the conditions of the situation, mobilization can be open And hidden. Open mobilization is carried out, as a rule, when a war is suddenly unleashed by an aggressor or when there is a direct threat of his attack. Covert mobilization is carried out under the guise of ordinary measures of operational and mobilization training of troops (forces) without disclosing the real purpose of the measures being taken.

Mobilization of observation points;

Allocation of operational beds in medical institutions;

Deployment of additional beds in medical institutions;

Creation of a mobile reserve of medical and sanitary property;

Procurement of donor blood and its components;

Creation of mobilization capacities for the production of bacterial and immunobiological preparations;

Training of medical personnel for the Armed Forces of the Russian Federation, specialization and improvement of doctors;

"Income tax: accounting for income and expenses", 2010, N 9

In accordance with paragraph 1 of Art. 265 of the Tax Code of the Russian Federation, non-operating expenses include reasonable costs for activities not directly related to production and (or) sales. These include, in particular, the costs of carrying out work on mobilization preparation, including the maintenance of facilities and facilities that are partially loaded (used) but necessary to fulfill the mobilization plan (clause 17). Such costs are taken into account for tax purposes only by taxpayers who are obliged to carry out such work, and provided that these costs are not subject to compensation from the budget.

What is mobilization preparation work? What documents confirm the costs of their implementation? What are the controversial issues related to spending? This will be discussed in the article.

Legal regulation

Legal regulation in the field of mobilization training and mobilization in the Russian Federation, the rights, duties and responsibilities of state authorities, local governments, as well as organizations and citizens of the Russian Federation are established by Federal Law N 31-FZ<1>.

<1>Federal Law No. 31-FZ of February 26, 1997 "On mobilization training and mobilization in the Russian Federation".

In accordance with paragraph 1 of Art. 1 of this Law, mobilization training in the Russian Federation is a set of measures carried out in peacetime to prepare in advance the economy of the country and its subjects, state authorities and organizations, the Armed Forces to ensure the protection of the state from an armed attack and meet the needs of the state and the needs of the population in wartime.

For these purposes, organizations carry out special events and work, including (Article 9 of Federal Law N 31-FZ):

  • development of mobilization plans within their powers (clause 3, clause 1);
  • fulfillment of mobilization tasks (orders) in accordance with the concluded agreements (contracts) in order to ensure mobilization preparation and mobilization (clause 5 clause 1).

At whose expense is the financing of mobilization training carried out? The answer to this question is contained in Art. 14 of Federal Law N 31-FZ, which states the following:

  • work on mobilization preparation in order to ensure the defense and security of the Russian Federation are expenditure obligations of the Russian Federation (clause 1);
  • organizations may bear the cost of carrying out work on mobilization preparation<2>not subject to compensation from the budgets, including the costs of maintaining capacities and facilities partially loaded (used) in production, but necessary to fulfill mobilization tasks (orders), which are included in non-operating expenses in accordance with the legislation of the Russian Federation (clause 2).
<2>By agreement with the federal executive authorities, executive authorities of the constituent entities of the Russian Federation and local governments, with the activities of which the activities of organizations are connected or in respect of whose property they act as the owner.

Documents confirming the right of organizations with mobilization tasks to tax benefits

In order to include in the composition of non-operating expenses the costs for carrying out mobilization preparation work that are not subject to compensation from the budget, it is necessary to draw up the relevant documents in accordance with the Regulations<3>approved by the Ministry of Economic Development, the Ministry of Finance and the Ministry of Taxation.

<3>Regulations on the procedure for economic stimulation of the mobilization preparation of the economy, approved. Ministry of Economic Development of Russia N GG-181, Ministry of Finance of Russia N 13-6-5 / 9564, Ministry of Taxes of Russia N BG-18-01 / 3 dated 02.12.2002.

For purposes of this Regulation mobilization-purpose property means property intended for the fulfillment of mobilization tasks (orders) in accordance with concluded agreements (contracts). Such property includes objects of mobilization purpose, as well as all types of mobilization stocks (reserves). The objects of mobilization purpose should be understood as objects of economic (industrial) purpose, which are integral part fixed assets (funds) of organizations.

The assignment of the property of organizations to the property of mobilization purpose is carried out only to the extent that it is necessary for the fulfillment of mobilization tasks (orders) (clause 2.1 of the Regulations).

Mobilization capacities, depending on the degree of their load in peacetime, are divided into:

  • used;
  • partially used (periodically (episodically) loaded in the current production, contained in conditions that ensure their safety and readiness to fulfill mobilization tasks (orders));
  • unused (not loaded in the current production, contained in conditions that ensure their safety and readiness to fulfill mobilization tasks (orders)).

Mobilization capacities partially used and not used in current production are conserved if necessary (clause 2.2 of the Regulations).

To the property of the mobilization purpose of organizations in accordance with All-Russian classifier fixed assets OK 013-94<4>include the following fixed assets (clause 2.3 of the Regulations): buildings, structures, machinery and equipment (energy (power), workers, information), vehicles, production inventory.

<4>Approved by the Decree of the State Standard of Russia on December 26, 1994 N 359.

In accordance with clause 3.4 of the Regulations, organizations are prepared in accordance with the established forms:

  • plan for carrying out work on mobilization preparation, carried out at the expense of own funds organizations (form N 4);
  • estimate of costs for carrying out work on mobilization preparation, carried out at the expense of the organization's own funds (form No. 5).

The list of mobilization preparation works included in the plan of form No. 4 is determined by Federal Law No. 31-FZ. Organizations prepare a plan in triplicate and submit for approval (clause 3.5 of the Regulations):

  • to federal executive bodies or their legal successors;
  • to the executive authorities of the constituent entities of the Russian Federation<5>.
<5>In practice, there are cases when the tax authorities, when checking the correctness of the calculation of income tax, exclude the costs of mobilization preparation from expenses, justifying this by the need for mandatory approval of form N 4 by both the federal executive authority and the executive authority of the constituent entity of the Russian Federation. However, the courts, as a rule, reject this argument (see Resolutions of the FAS ZSO dated 19.09.2005 N F04-6007 / 2005 (14821-A27-15), dated 31.05.2006 N F04-2386 / 2006 (21982-A27-15), FAS SKO dated 12.07.2006 N F0 8-3164/2006-1337A).

After agreement, two copies of form N 4 are returned to organizations (clause 3.6 of the Regulations).

Taxpayers, in order to confirm their right to include the costs of mobilization preparation in non-operating expenses, must submit to the tax authorities at the place of registration the agreed forms Nos. 4 and 5 (clause 3.7 of the Regulations).

Note! Registration of documents by organizations that have mobilization tasks (orders) and perform work on mobilization preparation is carried out annually (clause 3.8 of the Regulations).

At the same time, the Ministry of Finance and the Ministry of Economic Development approved Recommendations on the form of documents confirming the right of organizations with mobilization assignments to tax incentives <6>(hereinafter - Recommendations).

<6>Recommendations on the form of documents confirming the right of organizations that have mobilization tasks (orders) and (or) tasks for mobilization work, for tax benefits, as well as for the inclusion in non-operating expenses of reasonable costs for carrying out work on mobilization preparation, approved. Letter of the Ministry of Finance and the Ministry of Economic Development of Russia dated 17.08.2005 N 03-06-02-02/68.

There is no fundamental (substantive) difference between the documents approved by the Regulations and the Recommendations confirming the right to a benefit. The list, the form of which is approved by the Regulations, and the list, the form of which is approved by the Recommendations, contain identical information, with the only difference being that together with the list approved by the Regulations, an estimate of costs is presented, and the list approved by the Recommendations includes columns " Source documents, confirming the costs of the work" and "The basis for the work". Both of these documents are valid, since they have not been canceled to date, and pursue similar goals - confirmation of the right to a benefit. Therefore, the taxpayer draws up a package of documents confirming the right to a benefit, in accordance with one of the above acts (Regulations or Recommendations).

For your information. The Ministry of Finance in the Letter dated 03.08.2010 N 03-03-05 / 175 also indicated the possibility of using both one and the other document. Moreover, the financiers noted the following: the Tax Code of the Russian Federation does not establish a list of documents to be issued in the implementation of specified works, and does not impose any special requirements for their design and filling. Considering the provisions of Art. 4 of the Tax Code of the Russian Federation, these Recommendations and the Regulations are not regulatory legal acts adopted in accordance with the Tax Code of the Russian Federation.

"Mobilization" expenses are partially compensated from the budget

So that the costs of mobilization preparation can be written off as non-operating expenses in accordance with paragraphs. 17 p. 1 art. 265 of the Tax Code of the Russian Federation, these expenses should not be subject to compensation from the budget.

In practice, a situation is possible when the expenses "theoretically" should be borne by the budget, but this does not happen, and the organization reduces the taxable income tax base by the amount of expenses incurred - which leads to a dispute with the tax authorities, similar to that which was the subject of consideration in the Decree of the FAS VVO dated 03.12.2007 N A82-14397 / 2006-27.

The court found that the taxpayer had entered into agreements on mobilization preparation with federal agency for industry to carry out targeted measures for mobilization preparation in terms of storing material assets of the mobilization reserve.

The materials of the case (cost estimate for the maintenance of material assets in the mobilization reserve) confirm the incurring of costs for the implementation of mobilization preparation measures in the amount of 1927.1 thousand rubles, of which only 350 thousand rubles. financed from the budget.

The organization reflected in the composition of non-operating expenses the amount of 1577.1 thousand rubles, which is the costs not compensated from the budget for the maintenance of material assets in the mobilization reserve (expenses incurred for mobilization preparation in the amount of 1927.1 thousand rubles minus 350 thousand rubles financed from the budget).

Argument tax office was that the disputed expenses incurred by the organization are subject to compensation from the budget and may not be compensated only with appropriate agreement with the federal executive authorities, executive authorities of the subjects and local governments. However, this argument was rejected by the court on the following grounds: from the content of paragraphs. 17 p. 1 art. 265 of the Tax Code of the Russian Federation does not follow that the costs of mobilization preparation work not compensated from the budget can be taken into account for tax purposes only if there is an agreement on the absence of their compensation. The tax authority did not provide evidence that the costs in the amount of 1,577,130 rubles. will ever be compensated to the taxpayer from the budget.

Controversial issues related to the reflection in tax accounting of "mobilization" costs

The costs of carrying out work related to mobilization preparation are indicated in paragraphs. 17 p. 1 art. 265 of the Tax Code of the Russian Federation. The Tax Code of the Russian Federation does not contain any more clarifying norms regarding this type of expenditure. This gives rise to a lot of disputes between organizations and tax authorities (which is confirmed by arbitration practice). Claims of the tax authorities arise both regarding the execution of documents, and regarding the reduction of the taxable base for income tax by the amount of expenses associated with the implementation certain types work on mobilization preparation (mainly of a capital nature).

Let us dwell on these controversial issues in more detail, considering as an example the Resolution of the Ninth Arbitration Court of Appeal of 04/07/2010 N 09AP-2895 / 2009-AK<7>. This Decree was not chosen by chance - it just presents complete collection claims of tax officials on the subject of mobilization costs. Yes, and the price of the issue is impressive - the costs for which the taxpayer (the generating company wholesale market electric power) reduced taxable income, amounted to 1.045 billion rubles. (!). Accordingly, the amount of non-payment of income tax (according to the tax authority) amounted to 250.8 million rubles.

<7>Left unchanged by the Decree of the FAS MO dated 16.07.2010 N KA-A40 / 7234-10.

Here are the arguments given by the tax authorities, considering that the taxpayer unlawfully underestimated income tax:

  1. expenses are not documented;
  2. capital expenditures in relation to fixed assets related to mobilization capacities should increase their initial cost, and not be written off as non-operating expenses;
  3. costs are directed to activities related to production and sales.

The judges rejected these arguments. The dispute was won by the taxpayer. Consider what arguments on each controversial issue were given in support of the organization.

First claim. The right to include in the composition of non-operating expenses the costs of carrying out work on mobilization preparation is not documented (no agreements (contracts) for the execution of mobilization orders, plans for carrying out work on mobilization preparation are presented).

The judges pointed out that the obligation to verify the grounds for the legality of including certain costs in the scope of work on mobilization preparation when preparing lists lies with the federal authorities in the field of mobilization preparation, to which the tax authorities are not assigned. The basis for obtaining benefits is the submission of a list of work on mobilization preparation, and not the documents that served as the basis for its compilation. At the same time, the powers of the tax authorities do not include verification of acts approved by the federal authorities in the field of mobilization preparation.

Consequently, the tax authority goes beyond the powers granted to it by the legislation, actually attempting to revise the decisions taken by the federal authority in the field of mobilization training (in this case, the Ministry of Energy) within the limits of its competence.

In the absence of obligations for mobilization preparation by the enterprise, the relevant state authority (Ministry of Energy) could not approve the lists of work for mobilization preparation.

The judges of the FAS MO came to a similar conclusion in Resolution N KA-A40 / 12740-09 dated 03.12.2009: if an enterprise has a mobilization plan for the production of a certain amount of products in accordance with the above standards, it is obliged to prepare production in order to ensure the implementation of the plan. The judges took into account that during the period of the on-site tax audit, its head, who had access to information subject to the Law of the Russian Federation of July 21, 1993 N 5485-1 "On State Secrets", was familiarized with the mobilization plan and the mobilization task. Thus, the company has documented the right to include the costs of mobilization preparation work that are not subject to compensation from the budget as part of non-operating expenses.

second claim. Costs in cases of completion, additional equipment, reconstruction and modernization of fixed assets are not taken into account when determining the tax base for income tax, but should increase the initial cost of fixed assets. There are no other rules for fixed assets related to mobilization capacities, the Tax Code of the Russian Federation.

This argument was rejected by the court for the following reasons. Subparagraph 17 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation does not contain the division of work on mobilization preparation on the basis of their capital nature. This approach is due to the specifics of work on mobilization preparation, the obligations for the implementation and the concept of which are established by the norms of the legislation on mobilization preparation.

Note. Expenses for technical re-equipment and reconstruction of fixed assets related to property for mobilization purposes are non-operating.

If an enterprise has a mobilization task for the production of a certain amount of products, in accordance with the above norms, it is obliged to prepare production in order to ensure the fulfillment of the mobilization task.

Pre-production measures can be both maintenance in proper technical condition and modernization of existing mobilization facilities, as well as the creation of new mobilization facilities (!), Designed to ensure the mobilization plan.

Consequently, the specialized legislation does not allow singling out "non-capital" work from the scope of work on mobilization preparation, since all these works are aimed at solving a single task - preparing production in order to ensure the fulfillment of the mobilization task.

As pointed out by the judges, in the present case paras. 17 p. 1 art. 265 of the Tax Code of the Russian Federation is a special rule in relation to other provisions of Ch. 25 of the Tax Code of the Russian Federation, excluding the attribution of expenses for the reconstruction of fixed assets to non-operating expenses.

In addition, according to the legal position of the Constitutional Court of the Russian Federation, set out in Resolution No. 8-P of May 14, 2003, legal rule, which is special, based on general principles defining criteria legal choice priority norms, has legal priority in the event of competition between general and special norms, if such a conflict took place.

The FAS SKO also supported the taxpayer in a similar situation in Resolution No. F08-7806 / 07-2897A dated November 28, 2007, indicating that he rightfully attributed to expenses the costs of technical re-equipment and reconstruction of fixed assets related to property for mobilization purposes.

Third claim. Violated the provisions of paragraphs. 17 p. 1 art. 265 of the Tax Code of the Russian Federation - the costs are directed to activities related to production and sales, since the incurring of costs solely for the purpose of maintaining capacities aimed at fulfilling the mobilization plan has not been confirmed.

Rejecting this argument of the tax inspectorate, the court pointed out: the work carried out in relation to the mobilization capacities is due to the presence of a mobilization task, according to which the taxpayer is responsible for its implementation and responsibility. Giving the property of an organization the status of mobilization burdens the taxpayer with the obligation to take actions in relation to the said property.

The presence of a mobilization plan, as well as the availability of agreed lists of mobilization preparation work performed at the expense of the taxpayer's own funds, exclude the qualification of the work performed as work related to production and sale, and allows qualifying the costs of mobilization preparation work as costs not subject to compensation from the budget.

Regarding the argument of the tax inspectorate that, provided there is no partial workload, the taxpayer does not incur costs solely for the purpose of maintaining the capacities necessary to fulfill the mobilization plan, the court noted: the Tax Code of the Russian Federation does not contain a requirement that the inclusion of mobilization preparation costs in non-operating expenses is possible only if the costs are incurred solely for the purpose of maintaining the capacities necessary to fulfill the mobilization plan.

Note. The costs of maintaining capacities and facilities that are partially loaded (used) but necessary to fulfill the mobilization plan are included in non-operating expenses.

As follows from paragraphs. 17 p. 1 art. 265 of the Tax Code of the Russian Federation, the costs of maintaining capacities and facilities that are partially loaded (used) are one of the types of costs for mobilization preparation.

For enterprises, the implementation of the mobilization plan (task) is associated with the obligation to develop a certain amount of products during the announcement of mobilization, in wartime. Fulfillment of this obligation is possible only if it is maintained in working order in full non-stop production.

Otherwise, the mobilization plan will not be fulfilled, since one of the basic principles of mobilization training will not be achieved - timeliness, in pursuance of which Federal Law N 31-FZ imposes on organizations the obligation to create, develop and maintain mobilization capacities and facilities for the production of products necessary to meet the needs of the state, the Armed Forces, other troops, military formations, bodies and special formations and the needs of the population in wartime.

Thus, the non-operating nature of expenses is determined by the main goal of the work - the creation, development and preservation production capacity and facilities for the production of products necessary to meet the needs of the state in wartime.

E.L. Ermoshina

Magazine editor

"Income tax:

accounting for income and expenses