Five controversial situations related to business trips of workers. Injury during a business trip G. Smirnov. For more than a century and a half, Great Russians have lived in spiritual and emotional kinship...
One of the main problems of the text proposed for analysis is, in my opinion, the problem of human indifference. And what is especially unnatural: medical workers, who by the nature of their profession should be merciful and humane people, turn out to be indifferent.
K. Akulinin talks about the situation in an ordinary district hospital. The author describes the queue in front of the surgeon's office. There are elderly disabled people, infants crying in the arms of mothers exhausted by waiting, elderly women stupefied from the stuffiness.
For some reason the doctor does not start the appointment. Time passes, exhausted people look with silent longing at the office door, but it does not open. Why? Most likely, because behind these doors sits a person who has long lost the ability to empathize and respond to the pain of other people. It is also obvious that this, so to speak, doctor gradually replaced his feelings with rationality and prudence. This is evidenced by the fact that Nikitin, the hero of the text, after delivering the bribe, was immediately called into the office out of turn. The problem that the author touches on is relevant and topical. Especially now. It is no secret that in our country hundreds of people die every year not from incurable diseases, but from the indifference of doctors. This problem concerns everyone, because no one is immune from the disease, and everyone can experience medical indifference by going to their clinic.
Let us recall the story of the heroine of Solzhenitsyn’s story “Matryonin’s Dvor”. Matryona, who has worked honestly on the collective farm all her life, cannot apply for a pension. She is sent from one office to another, as the writer writes, “they chased her from office to office for two months - now for a period, now for a comma.” And these trips were difficult for Matryona, and they were of little use: either there was no secretary in the village council, or there was a seal, or they signed on the wrong piece of paper. Isn’t this an example of an indifferent, insensitive attitude towards people that has become the norm?
Is it possible to overcome indifference? Can. If every person in his place shows sincere participation in the destinies of the people who depend on him, this disease will disappear by itself.
Updated: 2018-01-31
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- During a business trip, I slipped on an icy staircase and seriously injured my hand. (according to Akulinin) According to new criteria. (Should a person act according to his conscience in all situations?)
(1) During a business trip, I slipped on an icy staircase and seriously injured my hand. (2) My wrist was swollen, there was nothing to do: I had to go to see a surgeon. (3) So I, a resident of a large regional city, ended up in an ordinary district hospital. (4) For some reason, the doctor did not begin the appointment, and near the doors in the cramped corridor, lit by a weak light bulb, there was a real Babylonian pandemonium. (5) Who was there! (6) Elderly women, whose faces were flushed from the stuffiness, gloomy old men, high school girls, shrilly screaming that they will skip the queue, because they just need to get a stamp. (7) Infants cried in the arms of their mothers, exhausted by waiting, who rocked them tiredly and looked in silent anguish at the closed office door.
(8) Time passed, but the reception still did not start. (9) And people’s patience ran out. (10) At first, some kind of dull murmur was heard, which, like a match to dry branches, ignited general discontent. (11) The children, as if on cue, began to cry in one voice, and it was no longer a murmur, but an indignant and plaintive howl that filled the entire corridor.
(12) “Lord, why am I here!” – I thought, looking at these people. (13) The pain awakened in my hand flared with redoubled force, my head began to spin. (14) It became unbearable to wait, I decided to act. (15) With a firm step, I approached the registration window and quietly but authoritatively knocked on the glass. (16) The plump woman looked at me over her glasses, I motioned for her to go out into the corridor. (17) When she came out, I handed her a coupon to the doctor and fifty rubles.
– (18) I urgently need to see a surgeon. (19) Please arrange it!
(20) The woman silently took my coupon and put the money in her robe pocket.
- (21) Everyone move away from the doors, move away! - she grumbled and, passing through the crowd of people, like a knife through jelly, she entered the office. (22) A minute later she came out and nodded her head at me:
- (23) They will call you now!
(24) The children were crying, the light bulb, blinking due to power surges, splashed beams of yellow light, the smell of something stale and musty filled the lungs. (25) Suddenly, a boy in a blue blouse, who had escaped from the arms of his exhausted mother, buried himself at my feet. (26) I stroked his fluffy head, and the baby looked at me with trusting eyes. (27) I smiled. (28) The young mother sat him down.
- (29) Be patient, little one, be patient, we’ll be leaving soon!
(30) The disabled man dropped his crutch and, helplessly moving his hands, tried to pick it up from the floor. (31) I closed my eyes. (32) The door swung open and the nurse shouted loudly:
- (33) Nikitin, see you!
(34) People shook their heads, asking who Nikitin was here. (35) I stood to the side without moving.
- (36) Nikitin who? (37)Where is he?
(38) The nurse shrugged her shoulders in bewilderment and said:
- (39) Well, then whoever is first in line, come in!
(40) A young mother and her child rushed to the door. (41) I went to the window. (42) Sparse snow was falling, the darkened sky, like an ice-covered river, hung low above the ground, and pigeons flew through it. (43) A young mother and her baby came out of the doctor’s office, he looked at me and waved his bandaged hand at me.
– (44) Nikitin hasn’t come up yet? (45) Well, then the next one in line...
(According to K. Akulinin)
Formulation of a task with a detailed answer
| Write an essay based on the text you read. Formulate and comment on one of the problems posed by the author of the text (avoid excessive quoting). Formulate position of the author (storyteller). Write whether you agree or disagree with the point of view of the author of the text you read. Explain why. Justify your answer, relying primarily on reading experience, as well as knowledge and life observations (the first two arguments are taken into account). The volume of the essay is at least 150 words. Work written without reference to the text read (not based on this text) is not graded. If the essay is a retelling or completely rewritten of the original text without any comments, then such work is scored zero points. Write an essay carefully, legible handwriting. |
(1) During a business trip, I slipped on an icy staircase and seriously injured my hand. (2) The wrist was swollen, there was nothing to do: I had to go to see a surgeon. (3) So I, a resident of a large regional city, ended up in an ordinary district hospital. (4) For some reason, the doctor did not start the appointment, and near the doors in the cramped corridor, lit by a weak light bulb, there was a real Babylonian pandemonium. (5) Who was there! (6) Elderly women, whose faces were flushed from the stuffiness, gloomy old men, high school girls, shrilly screaming that they will skip the queue, because they just need to get a stamp. (7) Infants cried in the arms of their mothers, exhausted by waiting, who rocked them tiredly and looked in silent anguish at the closed office door.
(8) Time passed, but the reception still did not start. (9) And people’s patience ran out. (10) At first, some kind of dull murmur was heard, which, like a match to dry branches, ignited general discontent. (11) The children, as if on cue, began to cry in one voice, and it was no longer a murmur, but an indignant and plaintive howl that filled the entire corridor.
(12) “Lord, why am I here!” - I thought, looking at these people. (13) The pain awakened in my hand flared with redoubled force, my head began to spin. (14) It became unbearable to wait, I decided to act. (15) With a firm step, I approached the registration window and quietly but authoritatively knocked on the glass. (16) The plump woman looked at me over her glasses, I motioned for her to go out into the corridor. (17) When she came out, I handed her a coupon to the doctor and fifty rubles.
- (18) I urgently need to see a surgeon. (19) Please arrange it!
(20) The woman silently took my coupon and put the money in her robe pocket.
- (21) Everyone move away from the doors, move away! - she grumbled and, passing through the crowd of people, like a knife through jelly, she entered the office. (22) A minute later she came out and nodded her head at me:
- (23) They will call you now!
(24) The children were crying, the light bulb, blinking due to power surges, splashed beams of yellow light, the smell of something stale and musty filled the lungs. (25) Suddenly, a boy in a blue blouse, who had escaped from the arms of his exhausted mother, buried himself at my feet. (26) I stroked his fluffy head, and the baby looked at me with trusting eyes. (27) I smiled. (28) The young mother sat him down.
- (29) Be patient, little one, be patient, we’ll be leaving soon! (30) The disabled man dropped his crutch and, helplessly moving his hands, tried to pick it up from the floor. (31) I closed my eyes. (32) The door swung open and the nurse shouted loudly:
- (33) Nikitin, see you!
(34) People shook their heads, asking who Nikitin was here. (35) I stood to the side without moving.
- (36) Nikitin who? (37)Where is he?
(38) The nurse shrugged her shoulders in bewilderment and said:
- (39) Well, then whoever is first in line, come in!
(40) A young mother and her child rushed to the door. (41) I went to the window. (42) Sparse snow was falling, the darkened sky, like an ice-covered river, hung low above the ground, and pigeons flew through it. (43) A young mother and her baby came out of the doctor’s office, he looked at me and waved his bandaged hand at me.
- (44) Nikitin hasn’t come up yet? (45) Well, then the next one in line...
(According to K. Akulinin)
Text information
Problems |
Author's position |
| 1. The problem of human moral strength. (Why is it that the moral essence of a person often manifests itself in everyday situations? How do people sitting in line behave? How does the author relate to others?) | In the most seemingly ordinary situations, when you need to give up your seat to an elderly person on public transport or help a sick person cross the street, the moral essence of a person is most clearly revealed. |
| 2. The problem of conscience. (Who reminds the author of the text of his moral duty? What are the consequences for society of the loss of moral principles?) | The trusting eyes of the child awakened the conscience in the soul of the author of the text, and he understands that it is dishonest to solve one’s problems at the expense of other people. |
| 3. The problem of humane treatment of patients in medical institutions. (Is it acceptable to subject sick people to such tests? What are the consequences of an indifferent attitude towards sick people?). | The soulless, formal attitude towards sick people eloquently demonstrates that a person is still not perceived in our society as the highest value. |
Several aspects related to business travel are relevant for tax purposes. First of all, attributing costs to income tax expenses, including correct documentary evidence. No less important are the subtleties of classifying payments related to the business trip of employees as taxable or exempt from personal income tax.
The main document, in addition to the norms of the Labor Code of the Russian Federation and the Tax Code of the Russian Federation, regulating issues related to sending employees on business trips is Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 (as amended on July 29, 2015). It defines the documents that must be drawn up when sending an employee on a business trip.
Another important document that regulates the issues of sending employees on business trips is the local act of the organization. It specifies the amount of daily allowance, the limit of travel and accommodation expenses, the forms and types of documents that are issued for departure on a business trip and return from it, and the composition of additional expenses reimbursed to the employee.
The mandatory documents with which an employee “reports” upon returning from a business trip do not include either a travel certificate, an official assignment, a report on the completion of an official assignment, or other documents. The question of mandatory execution of these or other documents is the prerogative of the organization.
Situation 1. An employee goes on a business trip using personal transport
A typical situation often arises in small and medium-sized companies that use OSNO or simplified tax system. Main questions:- whether organizations have the right to take into account the actual costs of fuel and lubricants in expenses for income tax or tax under the simplified tax system or only within the limits of the standard;
- which document in the latter case regulates the standard;
- Are such payments subject to personal income tax?
An employer, when sending an employee on a business trip, is obliged to compensate him for business trip expenses, in particular, for travel to the place of business trip and back (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation). At the same time, expenses for compensation for the use of personal cars for business trips are accepted within the limits established by the Government of the Russian Federation (clause 11, clause 1, article 264 of the Tax Code of the Russian Federation).
According to Art. 167 of the Labor Code, a business trip is a business trip, we can talk about the identity of these concepts in the Labor Code of the Russian Federation. But the Tax Code of the Russian Federation, for the purpose of attributing costs to expenses, quite clearly distinguishes between these concepts.
When an employee performs business trips, incl. to the place of business trip, in a personal car, compensation is paid for the use of personal property for business purposes (Article 188 of the Labor Code of the Russian Federation). In this case, the amount of reimbursement of expenses is determined by written agreement of the parties to the employment contract. However, the amount of compensation for the use of personal cars for business trips can be included in income tax expenses within the limits established by Decree of the Government of the Russian Federation dated 02/08/2002 No. 92. But the costs of fuel and lubricants are taken into account in the amount of actually incurred and documented expenses (Clause 12, Clause 1, Article 264 of the Tax Code of the Russian Federation). In this case, cash register receipts, acts, invoices, and other documents must be attached to the memo.
A completely legitimate question: are compensation subject to personal income tax? Let us remind you that all types of compensation payments established by the Labor Code of the Russian Federation (within the limits established by law) related to the taxpayer’s performance of labor duties are exempt from taxation (according to clause 3 of Article 217 of the Tax Code of the Russian Federation). Chapter 23 of the Tax Code of the Russian Federation does not contain compensation standards for the use of an employee’s personal property for official purposes and does not provide for the procedure for establishing them. When applying paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, it is necessary to be guided by the provisions of the Labor Code of the Russian Federation.
In other words, the amount of compensation payments not subject to personal income tax should be determined by written agreement of the parties to the employment contract. This position was conveyed to taxpayers and the department: letters of the Federal Tax Service of Russia dated October 25, 2012 No. ED-4-3/18123@, Ministry of Finance of Russia dated June 28, 2012 No. 03-03-06/1/326, dated August 8. 2012 No. 03-04-06/9-228 (all documents are available in SPS ConsultantPlus).
Advice
Don’t forget to include in the local act of the organization the very possibility of going on a business trip in the employee’s personal transport, the amount of compensation, as well as the rules for confirming the actual number of days on a business trip and paying compensation.
Situation 2. Payment for taxi services to a posted employee
Expenses incurred by an employee on a business trip are included in expenses for income tax or tax under the simplified tax system (clause 12, clause 1, article 264, clause 13, clause 1, article 346.16 of the Tax Code of the Russian Federation). In this case, the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.Solution
It is noteworthy that the list of travel expenses reimbursed to the employee, specified in all regulations, is open. The basis for including or not including certain expenses in income tax expenses (tax under the simplified tax system) is the provision on business trips established by an internal local act of the organization or a collective (employment agreement).
It is the organization that has the right to determine the conditions for including in expenses the payment for taxi services to a posted employee. For example, this could be the remoteness of the airport or train station, early or late arrival (departure) to the place of business trip. As documentary evidence, cash register receipts, a sales receipt, or a memo that justifies the production need to pay for taxi services can be attached to the advance report. If all the conditions are met, then the organization has the right to include costs in income tax expenses on the date the manager approves the employee’s advance report (clause 5, clause 7, article 272 of the Tax Code of the Russian Federation).
As for personal income tax, amounts reimbursed to an employee for travel expenses (an open list of them is given in paragraph 3 of Article 217 of the Tax Code of the Russian Federation) are also not subject to taxation within the limits established by the local acts of the organization. If payments are made in excess of the established norms, they are subject to personal income tax on a general basis. In this case, the date of actual receipt of income in accordance with paragraphs. 6 clause 1 art. 223 of the Tax Code of the Russian Federation is the last day of the month in which the advance report is approved after the employee returns from a business trip.
Advice
Do not forget that the tax agent is obliged to withhold the accrued amount of personal income tax directly from the taxpayer’s income upon actual payment. And transfer the amount of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer (Article 226 of the Tax Code of the Russian Federation).
Situation 3. The employee is sent abroad
If an employee goes on a business trip abroad, then in addition to traditional expenses - travel, hotel, visa and others, it is necessary to determine the amount that can be attributed to the purchase of foreign currency. And here the following dates can be recorded: the employee receives an advance for travel expenses, the employee purchases foreign currency, the preparation and approval of an advance report. For income tax purposes, it is important to know on what date the foreign currency exchange rate must be fixed.Solution
The organization's expenses for income tax (or tax under the simplified tax system) are determined based on the amount spent, which is confirmed by primary documents for the purchase of foreign currency. The date of travel expenses is the date of approval of the advance report (clause 5, clause 7, article 272 of the Tax Code of the Russian Federation).
Quite often, an employee cannot confirm the foreign currency purchase rate due to the fact that the primary document is missing or lost. In such a case, the recommendation of the Ministry of Finance of Russia, given in letter dated January 21, 2016 No. 03-03-06/1/2059, will be useful. It is proposed to compare the amount of expenses in foreign currency with the accountable amount in rubles issued in advance at the official exchange rate of the Central Bank of the Russian Federation on the date of issue of the accountable amount (clause 10 of Article 272 of the Tax Code of the Russian Federation). Thus, if there is no document for the purchase of currency, the organization recalculates the costs incurred by the employee at the exchange rate of the Central Bank of the Russian Federation on the date on which the advance was issued. But don’t miss out, travel expenses are taken into account on the day the advance report is approved.
Situation 4. The company rents an apartment to accommodate posted workers
This opportunity is quite attractive for an organization, especially during a crisis. With frequent business trips, it is more rational to place workers in rented apartments than in a hotel.Solution
Of course, living expenses, including rental payments for rented apartments, are taken into account as travel expenses. However, in a new letter from the Ministry of Finance of Russia dated January 15, 2016 No. 03-03-07/803, the financial department clarified an important point. The organization has the right to take such costs into account only during the period of stay of seconded employees there. But the payment for renting an apartment for the time when the premises are not used for accommodation of seconded employees cannot be taken into account as part of travel expenses.
The Ministry of Finance emphasized that such expenses can be confirmed by documents that indirectly indicate the fact that employees are on a business trip (travel certificate, travel documents, rental agreement for residential premises, etc.).
Situation 5. Payment of daily allowance for being on a business trip
SolutionDaily allowances are paid for each day the employee is on the road and at the place of business trip. In this case, the time of departure/arrival does not matter - the day is important.
For example, if the time of departure to the place of business trip is 23 hours 55 minutes, then this day is the employee’s first business trip day, and per diem must be calculated and paid for it. If the time of return from a business trip is 00 hours 10 minutes, then the day of arrival is the last day of the business trip and daily allowances are also paid for it.
It is important that daily allowances do not actually require documentary evidence. The Ministry of Finance of Russia once again pointed this out in its letter dated December 11, 2015 No. 03-03-06/2/72711. The daily allowance is calculated based on the travel period specified in the written order (instruction) of the manager. To avoid unnecessary disputes with the tax authorities, it would be a good idea to issue an accountant’s certificate with the calculations made.
Daily allowances are included in travel expenses for income tax without any limit on the amount, but within the limits specified in the local acts of the organization. To reduce the tax base for such expenses, an advance report is required (instead of a travel certificate, which since January 8, 2015 has ceased to be a mandatory document when sending an employee on a business trip).
In general, daily allowances are not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation) within the limits established by the Tax Code of the Russian Federation: no more than 700 rubles. for each day of a business trip in the Russian Federation and no more than 2,500 rubles. for each day you are on a business trip abroad.
If an organization makes payments in excess of these amounts, they are subject to personal income tax in accordance with the general procedure. At the same time, in the 2-NDFL certificate, the amount of daily allowance paid is within the limits specified in clause 3 of Art. 217 of the Tax Code of the Russian Federation are not reflected, and in the part that exceeds the norms, they are reflected with income code 4800 for the month in which the employee’s advance report for the business trip was approved.
Advice
Let us remind you that VAT on business travel expenses is deductible from organizations that apply the general taxation system, subject to a number of conditions:
- travel expenses were paid by the organization or employee;
- There is a correctly executed invoice.
- for travel expenses - travel ticket, route/receipt (control coupon) of an electronic ticket, receipt for payment for using a passenger taxi;
- for living expenses - strict reporting form.
(1) During a business trip, I slipped on an icy staircase and seriously injured my hand. (2) The wrist was swollen, there was nothing to do: I had to go to see a surgeon. (3) So am I,
a resident of a large regional city ended up in a regular district hospital. (4) For some reason, the doctor did not begin the appointment, and near the doors in the cramped corridor, lit by a weak light bulb, there was a real Babylonian pandemonium. (5) Who was there! (6) Elderly women, whose faces were flushed from the stuffiness, gloomy old men, high school girls, shrilly screaming that they will skip the queue, because they just need to get a stamp. (7) Infants cried in the arms of their mothers, exhausted by waiting, who rocked them tiredly and looked in silent anguish at the closed office door.
(8) Time passed, but the reception still did not start. (9) And people’s patience ran out. (10) At first, some kind of dull murmur was heard, which, like a match to dry branches, ignited general discontent. (11) The children, as if on cue, began to cry in one voice, and it was no longer a murmur, but an indignant and plaintive howl that filled the entire corridor.
(12) “Lord, why am I here!” - I thought, looking at these people. (13) The pain awakened in my hand flared with redoubled force, my head began to spin. (14) It became unbearable to wait, I decided to act. (15) With a firm step, I approached the registration window and quietly but authoritatively knocked on the glass. (16) The plump woman looked at me over her glasses, I motioned for her to go out into the corridor. (17) When she came out, I handed her a coupon to the doctor and fifty rubles.
- (18) I urgently need to see a surgeon. (19) Please arrange it!
(20) The woman silently took my coupon and put the money in her robe pocket.
- (21) Everyone move away from the doors, move away! - she grumbled and, passing through the crowd of people, like a knife through jelly, she entered the office. (22) A minute later she came out and nodded her head at me:
- (23) They will call you now!
(24) The children were crying, the light bulb, blinking due to power surges, splashed beams of yellow light, the smell of something stale and musty filled the lungs. (25) Suddenly, a boy in a blue blouse, who had escaped from the arms of his exhausted mother, buried himself at my feet. (26) I stroked his fluffy head, and the baby looked at me with trusting eyes. (27) I smiled. (28) The young mother sat him down.
- (29) Be patient; little one, be patient, we'll be leaving soon! (ZO) The disabled man dropped his crutch and, helplessly moving his hands, tried to pick it up from the floor. (31) I closed my eyes. (32) The door swung open and the nurse shouted loudly:
- (ZZ) Nikitin, see you!
(34) People shook their heads, asking who Nikitin was here. (35) I stood to the side without moving.
- (36) Nikitin who? (37)Where is he?
(38) The nurse shrugged her shoulders in bewilderment and said:
- (39) Well, then, whoever is first in line, come in!
(40) A young mother and her child rushed to the door. (41) I went to the window. (42) Sparse snow was falling, the darkened sky, like an ice-covered river, hung low above the ground, and pigeons flew through it. (43) A young mother and her baby came out of the doctor’s office, he looked at me and waved his bandaged hand at me.
- (44) Nikitin hasn’t come yet? (45) Well, then the next one in line...
(According to K. Akulinin)
Which of the statements correspond to the content of the text? Please provide answer numbers.
Enter the numbers in ascending order.
1) The hero of the story did not want to wait long and paid for the appointment out of turn.
2) All visitors began to be indignant at the disorder in the hospital.
3) The hero of the essay let the pregnant woman pass ahead.
4) The narrator realized that there are people whose suffering is no less than his own.
5) The boy’s mother thanked Nikitin.
Task 21. Which of the following statements are true? Enter the answer numbers in ascending order.
1) Propositions 10-11 reveal the content of proposal 9.
2) Sentence 24 lists events occurring one after another.
3) Sentences 26-28 present the narrative.
4) Sentence 42 contains a descriptive fragment.
5) Proposition 7 is an argument.
Task 22. Write out the phraseological unit from sentences 4-5.
Among sentences 24-28, find one that connects with the previous one using a possessive pronoun. Write the number of this offer.
