home Free programs Composition of ict. ICT: what is it? Technology and basic principles of use. The concept of communication and information technology

Composition of ict. ICT: what is it? Technology and basic principles of use. The concept of communication and information technology

1. The patent system of taxation is established by this Code, put into effect in accordance with this Code by the laws of the subjects Russian Federation and is applied in the territories of the specified subjects of the Russian Federation.

The patent system of taxation is used by individual entrepreneurs along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

2. The patent system of taxation is applied to the following types of entrepreneurial activity:

1) repair and tailoring of garments, fur and leather products, hats and products from textile haberdashery, repair, tailoring and knitting of knitwear;

2) repair, cleaning, coloring and tailoring of shoes;

3) hairdressing and cosmetic services;

4) dry cleaning, dyeing and laundry services;

5) production and repair of metal haberdashery, keys, license plates, street signs;

6) repair and maintenance of household radio-electronic equipment, household machines and household appliances, clocks, repair and manufacture of metal products;

7) furniture repair;

8) services of a photo studio, photo and film laboratories;

9) maintenance and repair of vehicles and motor vehicles, machinery and equipment;

10) provision of road transport services for the carriage of goods by road;

11) provision of road transport services for the transportation of passengers by road;

12) repair of housing and other buildings;

13) services for the production of installation, electrical installation, sanitary and welding works;

14) services for glazing balconies and loggias, cutting glass and mirrors, artistic processing of glass;

15) services for training the population in courses and tutoring;

16) services for the supervision and care of children and the sick;

17) services for the acceptance of glassware and secondary raw materials, with the exception of scrap metal;

18) veterinary services;

19) leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur on the right of ownership;

20) manufacture of products of folk art crafts;

21) other services of an industrial nature (services for processing agricultural products and forest products, including grinding grain, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, shearing pets, repairing and making cooper's utensils and pottery, protecting gardens, orchards and green spaces from pests and diseases; making felted shoes; making agricultural implements from the customer's material; engraving work on metal, glass, porcelain, wood, ceramics ; manufacture and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing gardens and sawing firewood; services for the repair and manufacture of spectacle optics; production and printing of business cards and invitation cards for family celebrations binding, stitching, edging, cardboard work; charging gas cartridges for siphons, replacing batteries in electronic clock and other devices)

22) production and restoration of carpets and rugs;

23) repair of jewelry, bijouterie;

24) chasing and engraving of jewelry;

25) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, compact disc, re-recording of musical and literary works on magnetic tape, compact disc;

26) residential cleaning and housekeeping services;

27) residential interior design services and artistic design services;

28) conducting classes in physical culture and sports;

29) services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;

30) paid toilet services;

31) services of cooks for preparing dishes at home;

32) provision of services for the carriage of passengers by water transport;

33) provision of services for the carriage of goods by water transport;

34) services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);

35) services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport works);

36) services in green economy and decorative floriculture;

37) hunting management and hunting;

38) engaging in medical activities or pharmaceutical activities by a person who has a license for these types of activities;

39) carrying out private detective activities by a licensed person;

40) rental services;

41) excursion services;

42) ritual services;

43) funeral services;

44) services of street patrols, security guards, watchmen and watchmen;

45) retail trade carried out through the objects of a stationary trading network with a trading floor area of not more than 50 square meters for each object of trade organization;

46) retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;

47) public catering services provided through public catering facilities with an area of a hall for serving visitors of not more than 50 square meters for each public catering facility.

3. For the purposes of subparagraphs 45 - 47 of paragraph 2 of this article, the following concepts are used:

1) retail trade - entrepreneurial activity related to the trade in goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. To this species Entrepreneurial activity does not include the sale of excisable goods specified in subparagraphs 6 - 10 of paragraph 1 of Article 181 of this Code, food and beverages, including alcohol, both in the manufacturer's packaging and packaging, and without such packaging and packaging, in bars, restaurants , cafes and other public catering facilities, gas, trucks and special vehicles, trailers, semi-trailers, dissolution trailers, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form postal items(parcel trade), as well as through teleshops, telephone connection and computer networks), transfer of medicines under preferential (free) prescriptions, as well as products of own production (manufacture). The sale through vending machines of goods and (or) public catering products manufactured in these vending machines, for the purposes of this Chapter, refers to retail trade;

2) a stationary trading network with trading floors - a trading network located in buildings and structures (their parts) intended for trading, having separate premises equipped with special equipment, intended for retail trade and customer service. This category of retail facilities includes shops and pavilions;

3) store - a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale;

4) pavilion - a building with a trading floor and designed for one or more jobs;

5) area of the trading floor - a part of the store, pavilion, occupied by equipment intended for laying out, demonstrating goods, carrying out cash settlements and servicing customers, the area of cash registers and cash booths, the area of workplaces for service personnel, as well as the area of passages for customers. The area of the sales area also includes the leased part of the area of the sales area. The area of auxiliary, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of the trading floor. The area of the trading floor is determined on the basis of inventory and title documents;

6) area of the visitor service hall - the area of specially equipped premises (open areas) of a public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents;

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7) a stationary trading network that does not have trading floors - a trading network located in buildings, structures and structures (their parts) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (their parts) used for the conclusion of contracts of retail purchase and sale, as well as for bidding. This category of shopping facilities includes retail markets, fairs, kiosks, tents, vending machines;

8) kiosk - a building that does not have a trading floor and is designed for one workplace of the seller;

9) tent - a collapsible structure, equipped with a counter, which does not have a sales area;

10) non-stationary trading network - a trading network operating on the principles of delivery and peddling trade, as well as objects of organization of trade that are not related to a stationary trading network;

11) delivery trade - retail trade carried out outside a stationary retail network using vehicles specialized or specially equipped for trade, as well as mobile equipment used only with a vehicle. This type of trade includes trade using a car, a mobile shop, a car shop, a tonar, a trailer, a mobile vending machine;

12) retail trade - retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer in organizations, on transport, at home or on the street. This type of trade includes trade from hands, a tray, from baskets and hand carts;

13) public catering services - services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of this Code;

14) a public catering facility with a visitor service hall - a building (part of it) or a building intended for the provision of public catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods , as well as for leisure activities;

15) a public catering facility that does not have a customer service hall - a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets;

16) open area - a place specially equipped for public catering, located on a land plot.

4. For the purposes of this chapter, inventory and title documents include any documents held by an individual entrepreneur for an object of a stationary trade network (public catering organization) containing information on the appointment, design features and the layout of the premises of such an object, as well as information confirming the right to use this object (a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, a lease (sublease) agreement for non-residential premises or its part (parts), permission for the right to serve visitors in an open area and other documents).

5. When applying the patent system of taxation, an individual entrepreneur has the right to engage employees, including under civil law contracts. At the same time, the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, should not exceed 15 people for the tax period for all types of entrepreneurial activities carried out by an individual entrepreneur.

6. The patent system of taxation is not applied to the types of entrepreneurial activities specified in paragraph 2 of this article, if they are carried out under a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property.

7. The laws of the constituent entities of the Russian Federation establish the amount of annual income potentially receivable by an individual entrepreneur by types of entrepreneurial activity in respect of which the patent system of taxation is applied. Wherein maximum size the annual income potentially receivable by an individual entrepreneur cannot exceed 1 million rubles, unless otherwise provided by paragraph 8 of this article.

8. Subjects of the Russian Federation have the right:

1.1) in order to establish the size of the annual income potentially receivable by an individual entrepreneur by types of activity in respect of which the patent system of taxation is applied, to differentiate the territory of the subject of the Russian Federation by the territories of the patents by municipalities (groups of municipalities), with the exception of patents for the implementation of types entrepreneurial activities specified in subparagraphs 10, 11, 32, 33 and subparagraph 46 (in the part relating to delivery and peddling retail trade) of paragraph 2 of this article;

2) establish an additional list of types of business activities related to personal services in accordance with the All-Russian Classifier of Services to the Population, not specified in paragraph 2 of this article, in respect of which the patent system of taxation is applied;

3) establish the amount of the annual income potentially possible to be received by an individual entrepreneur, depending on:

the average number of employees;

the number of vehicles, the carrying capacity of the vehicle, the number of seats in the vehicle;

the number of separate objects (spaces) in relation to the types of entrepreneurial activity specified in subparagraphs 19, 45 - 47 of paragraph 2 of this article;

the territory of validity of patents, determined in accordance with subparagraph 1.1 of this paragraph;

4) to increase the maximum amount of the annual income potentially possible to be received by an individual entrepreneur:

no more than three times - for the types of entrepreneurial activities specified in subparagraphs 9, 10, 11, 32, 33, 38, 42, 43 of paragraph 2 of this article;

no more than five times - for all types of entrepreneurial activities, in respect of which the patent system of taxation is applied, carried out in the territory of a city with a population of more than one million people;

no more than ten times - by the types of entrepreneurial activity specified in subparagraphs 19, 45 - 47 of paragraph 2 of this article.

9. The maximum amount of annual income potentially receivable by an individual entrepreneur specified in paragraph 7 of this article is subject to indexation by the deflator coefficient established for the corresponding calendar year.

10. The application of the patent system of taxation by individual entrepreneurs provides for their release from the obligation to pay:

1) income tax individuals(in terms of income received from the implementation of types of entrepreneurial activities in respect of which the patent system of taxation is applied);

2) tax on the property of individuals (in terms of property used in the implementation of types of entrepreneurial activities in respect of which the patent system of taxation is applied, with the exception of objects of taxation by the property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this of the Code, taking into account the specifics provided for in paragraph two of clause 10 of Article 378.2 of this Code).

11. Individual entrepreneurs applying the patent system of taxation are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code:

1) when carrying out types of entrepreneurial activities in respect of which the patent system of taxation is not applied;

2) when importing goods into the territory of the Russian Federation and other territories under its jurisdiction;

3) when carrying out transactions taxed in accordance with Article 174.1 of this Code.

12. Individual entrepreneurs applying the patent system of taxation pay other taxes in accordance with the legislation on taxes and fees, and also perform the duties of tax agents provided for by this Code.

1. The patent system of taxation is established by this Code, put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation and applied in the territories of the said constituent entities of the Russian Federation.
The patent system of taxation is used by individual entrepreneurs along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

2. The patent system of taxation is applied to the following types of entrepreneurial activity:

1) repair and tailoring of garments, fur and leather products, hats and products from textile haberdashery, repair, tailoring and knitting of knitwear;
2) repair, cleaning, coloring and tailoring of footwear;
3) hairdressing and cosmetic services;
4) dry cleaning, dyeing and laundry services;
5) production and repair of metal haberdashery, keys, license plates, street signs;
6) repair and maintenance of household radio-electronic equipment, household machines and household appliances, clocks, repair and manufacture of metal products;
7) furniture repair;
8) services of a photo studio, photo and film laboratories;
9) maintenance and repair of vehicles and motor vehicles, machinery and equipment;
10) provision of road transport services for the carriage of goods by road;
11) provision of road transport services for the transportation of passengers by road;
12) repair of housing and other buildings;
13) services for the production of installation, electrical installation, sanitary and welding works;
14) services for glazing balconies and loggias, cutting glass and mirrors, artistic processing of glass;
15) services for training the population in courses and tutoring;
16) services for the supervision and care of children and the sick;
17) services for the acceptance of glassware and secondary raw materials, with the exception of scrap metal;
18) veterinary services;
19) leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur on the right of ownership;
20) manufacture of products of folk art crafts;
21) other services of an industrial nature (services for processing agricultural products and forest products, including grinding grain, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, shearing pets, repairing and making cooper's utensils and pottery, protecting gardens, orchards and green spaces from pests and diseases; making felted shoes; making agricultural implements from the customer's material; engraving work on metal, glass, porcelain, wood, ceramics ; manufacture and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing gardens and sawing firewood; services for the repair and manufacture of spectacle optics; production and printing of business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard work ; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
22) production and restoration of carpets and rugs;
23) repair of jewelry, bijouterie;
24) chasing and engraving of jewelry;
25) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, compact disc, re-recording of musical and literary works on magnetic tape, compact disc;
26) residential cleaning and housekeeping services;
27) residential interior design services and artistic design services;
28) conducting classes in physical culture and sports;
29) services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;
30) paid toilet services;
31) services of cooks for preparing dishes at home;
32) provision of services for the carriage of passengers by water transport;
33) provision of services for the carriage of goods by water transport;
34) services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);
35) services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport works);
36) services in green economy and decorative floriculture;
37) hunting management and hunting;
38) engaging in medical activities or pharmaceutical activities by a person who has a license for these types of activities;
39) carrying out private detective activities by a licensed person;
40) rental services;
41) excursion services;
42) ritual services;
43) funeral services;
44) services of street patrols, security guards, watchmen and watchmen;
45) retail trade carried out through the objects of a stationary trading network with a trading floor area of not more than 50 square meters for each object of trade organization;
46) retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;
47) public catering services provided through public catering facilities with an area of a hall for serving visitors of not more than 50 square meters for each public catering facility.

3. For the purposes of subparagraphs 45 - 47 of paragraph 2 of this article, the following concepts are used (from January 1, 2013):

1) retail trade - entrepreneurial activity related to the trade in goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. This type of entrepreneurial activity does not include the sale of excisable goods specified in subparagraphs 6-10 of paragraph 1 of Article 181 of this Code, food and beverages, including alcoholic beverages, both in the manufacturer's packaging and packaging, and without such packaging and packaging, in bars, restaurants, cafes and other public catering facilities, gas, trucks and special vehicles, trailers, semi-trailers, dissolution trailers, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form of postal items (parcel trade), as well as through teleshopping, telephone communications and computer networks), the transfer of medicines under preferential (free) prescriptions, as well as products of own production (manufacture). The sale through vending machines of goods and (or) public catering products manufactured in these vending machines, for the purposes of this Chapter, refers to retail trade;
2) a stationary trading network with trading floors - a trading network located in buildings and structures (their parts) intended for trading, having separate premises equipped with special equipment, intended for retail trade and customer service. This category of retail facilities includes shops and pavilions;
3) store - a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale;
4) pavilion - a building with a trading floor and designed for one or more jobs;
5) area of the trading floor - a part of the store, pavilion, occupied by equipment intended for laying out, demonstrating goods, carrying out cash settlements and servicing customers, the area of cash registers and cash booths, the area of workplaces for service personnel, as well as the area of passages for customers. The area of the sales area also includes the leased part of the area of the sales area. The area of auxiliary, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of the trading floor. The area of the trading floor is determined on the basis of inventory and title documents;
6) area of the visitor service hall - the area of specially equipped premises (open areas) of a public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents;
7) a stationary trading network that does not have trading floors - a trading network located in buildings, structures and structures (their parts) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (their parts) used for the conclusion of contracts of retail purchase and sale, as well as for bidding. This category of shopping facilities includes retail markets, fairs, kiosks, tents, vending machines;
8) kiosk - a building that does not have a trading floor and is designed for one workplace of the seller;
9) tent - a collapsible structure, equipped with a counter, which does not have a sales area;
10) non-stationary trading network - a trading network operating on the principles of delivery and peddling trade, as well as objects of organization of trade that are not related to a stationary trading network;
11) delivery trade - retail trade carried out outside a stationary retail network using vehicles specialized or specially equipped for trade, as well as mobile equipment used only with a vehicle. This type of trade includes trade using a car, a mobile shop, a car shop, a tonar, a trailer, a mobile vending machine;
12) retail trade - retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer in organizations, on transport, at home or on the street. This type of trade includes trade from hands, a tray, from baskets and hand carts;
13) public catering services - services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of this Code;
14) a public catering facility with a visitor service hall - a building (part of it) or a building intended for the provision of public catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods , as well as for leisure activities;
15) a public catering facility that does not have a customer service hall - a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets;
16) open area - a place specially equipped for public catering, located on a land plot.

4. For the purposes of this chapter, inventory and title documents include any documents held by an individual entrepreneur for an object of a stationary trading network (public catering organization) containing information about the purpose, design features and layout of the premises of such an object, as well as information confirming the right to use this object (a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, a lease (sublease) agreement for non-residential premises or its part (parts), permission for the right to serve visitors in an open area and other documents).

7. The laws of the constituent entities of the Russian Federation establish the amount of annual income potentially receivable by an individual entrepreneur by types of entrepreneurial activity in respect of which the patent system of taxation is applied. At the same time, the minimum amount of the annual income potentially receivable by an individual entrepreneur cannot be less than 100 thousand rubles, and its maximum amount cannot exceed 1 million rubles, unless otherwise established by paragraph 8 of this article.

For PSN purposes, this coefficient is equal to 1.067. Accordingly, the authorities of the constituent entities of the Russian Federation have the right to establish the potential annual income for the next year for the purpose of calculating the cost of a patent for various types of activities. within the range of 106.7 thousand rubles. up to RUB 1.067 mln . ("clause 7" and "9 article 346.43" of the Tax Code of the Russian Federation).
For 2013, a deflator coefficient was approved in the amount of 1 ("part 4 of article 8" of the Federal Law of 06/25/2012 N 94-FZ).

8. Subjects of the Russian Federation have the right:

1) in order to establish the amount of annual income potentially receivable by an individual entrepreneur by types of activities in respect of which the patent system of taxation is applied, differentiate the types of entrepreneurial activities specified in paragraph 2 of this article, if such differentiation is provided for by the All-Russian classifier of services to the population or the All-Russian classifier of types economic activity;
2) establish an additional list of types of business activities related to personal services in accordance with the All-Russian Classifier of Services to the Population, not specified in paragraph 2 of this article, in respect of which the patent system of taxation is applied;
3) establish the amount of the annual income potentially possible to be received by an individual entrepreneur, depending on the average number of employees, the number of vehicles. With regard to the types of entrepreneurial activity specified in subparagraphs 19, 45 - 47 of paragraph 2 of this article, the amount of annual income potentially receivable by an individual entrepreneur may also be established depending on the number of separate objects (spaces);
4) to increase the maximum amount of the annual income potentially possible to be received by an individual entrepreneur:
no more than three times - for the types of entrepreneurial activities specified in subparagraphs 9, 10, 11, 32, 33, 38, 42, 43 of paragraph 2 of this article;
no more than five times - for all types of entrepreneurial activities, in respect of which the patent system of taxation is applied, carried out in the territory of a city with a population of more than one million people;
no more than ten times - by the types of entrepreneurial activity specified in subparagraphs 19, 45 - 47 of paragraph 2 of this article.

9. The minimum and maximum amounts of the annual income potentially receivable by an individual entrepreneur specified in paragraph 7 of this article are subject to indexation by the deflator coefficient established for the corresponding calendar year.

10. The application of the patent system of taxation by individual entrepreneurs provides for their release from the obligation to pay:

1) personal income tax (in terms of income received in the course of carrying out types of entrepreneurial activities in respect of which the patent system of taxation is applied);
2) tax on the property of individuals (in terms of property used in the implementation of types of entrepreneurial activities in respect of which the patent system of taxation is applied).

11. Individual entrepreneurs applying the patent system of taxation are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code:

1) when carrying out types of entrepreneurial activities in respect of which the patent system of taxation is not applied;
2) when importing goods into the territory of the Russian Federation and other territories under its jurisdiction;
3) when carrying out transactions taxed in accordance with Article 174.1 of this Code.

6) repair and maintenance of household radio-electronic equipment, household machines and household appliances, clocks, repair and manufacture of metal products;

7) furniture repair;

8) services of a photo studio, photo and film laboratories;

9) maintenance and repair of vehicles and motor vehicles, machinery and equipment;

10) provision of road transport services for the carriage of goods by road;

11) provision of road transport services for the transportation of passengers by road;

12) repair of housing and other buildings;

13) services for the production of installation, electrical installation, sanitary and welding works;

14) services for glazing balconies and loggias, cutting glass and mirrors, artistic processing of glass;

16) services for the supervision and care of children and the sick;

17) services for the acceptance of glassware and secondary raw materials, with the exception of scrap metal;

18) veterinary services;

19) leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur on the right of ownership;

20) manufacture of products of folk art crafts;

21) other services of an industrial nature (services for processing agricultural products and forest products, including grinding grain, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, shearing pets, repairing and making cooper's utensils and pottery, protecting gardens, orchards and green spaces from pests and diseases; making felted shoes; making agricultural implements from the customer's material; engraving work on metal, glass, porcelain, wood, ceramics ; manufacture and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing gardens and sawing firewood; services for the repair and manufacture of spectacle optics; production and printing of business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard work ; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);

22) production and restoration of carpets and rugs;

23) repair of jewelry, bijouterie;

24) chasing and engraving of jewelry;

26) residential cleaning and housekeeping services;

27) residential interior design services and artistic design services;

28) conducting classes in physical culture and sports;

29) services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;

30) paid toilet services;

31) services of cooks for preparing dishes at home;

32) provision of services for the carriage of passengers by water transport;

33) provision of services for the carriage of goods by water transport;

34) services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);

35) services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport works);

36) services in green economy and decorative floriculture;

37) hunting management and hunting;

38) engaging in medical activities or pharmaceutical activities by a person who has a license for these types of activities;

39) carrying out private detective activities by a licensed person;

40) rental services;

42) ritual services;

43) funeral services;

44) services of street patrols, security guards, watchmen and watchmen;

45) retail trade carried out through the objects of a stationary trading network with a trading floor area of not more than 50 square meters for each object of trade organization;

46) retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;

47) public catering services provided through public catering facilities with an area of a hall for serving visitors of not more than 50 square meters for each public catering facility;

48) public catering services provided through public catering facilities that do not have a customer service hall;

49) provision of services for slaughter, transportation, distillation, grazing;

50) production of leather and leather products;

51) collection and harvesting of food forest resources, non-timber forest resources and medicinal plants;

52) drying, processing and preservation of fruits and vegetables;

53) production of dairy products;

54) production of fruit and berry planting materials, growing seedlings of vegetable crops and grass seeds;

55) production of bakery and flour confectionery products;

56) commercial and sport fishing and fish farming;

57) forestry and other forestry activities;

58) activities for translation and interpretation;

59) activities for the care of the elderly and disabled;

60) collection, processing and disposal of waste, as well as processing of secondary raw materials;

61) cutting, processing and finishing of stone for monuments;

62) provision of services (performance of works) for the development of computer programs and databases ( software tools and information products computer technology), their adaptation and modification;

63) repair of computers and communication equipment.

4) pavilion - a building with a trading floor and designed for one or more jobs;

8) kiosk - a building that does not have a trading floor and is designed for one workplace of the seller;

9) tent - a collapsible structure, equipped with a counter, which does not have a sales area;

16) open area - a place specially equipped for public catering, located on a land plot.

(see text in previous edition)

7. The laws of the constituent entities of the Russian Federation establish the amount of annual income potentially receivable by an individual entrepreneur by types of entrepreneurial activity in respect of which the patent system of taxation is applied. At the same time, the maximum amount of the annual income potentially receivable by an individual entrepreneur cannot exceed 1 million rubles, unless otherwise provided by paragraph 8 of this article.

(see text in previous edition)

8. Subjects of the Russian Federation have the right:

1) in order to establish the amount of annual income potentially receivable by an individual entrepreneur by types of activity in respect of which the patent system of taxation is applied, differentiate the types of entrepreneurial activity specified in paragraph 2 of this article, if such differentiation is provided for by the All-Russian Classifier of Types of Economic Activities and (or ) All-Russian classifier of products by type of economic activity;

(see text in previous edition)

1.1) in order to establish the amount of annual income potentially receivable by an individual entrepreneur by types of activities in respect of which the patent system of taxation is applied, to differentiate the territory of the subject of the Russian Federation by the territories of patents by municipalities (groups of municipalities), with the exception of patents for the implementation of types entrepreneurial activities specified in subparagraphs 10 , , , and subparagraph 46 (in the part relating to delivery and peddling retail trade) of paragraph 2 of this article;

2) establish an additional list of types of entrepreneurial activities related to personal services and not specified in paragraph 2 of this article, in respect of which the patent system of taxation is applied. Codes of activities in accordance with the All-Russian

The provisions of Article 346.43 of this Code (as amended by Federal Law No. 72-FZ of March 30, 2016) apply to legal relations arising from April 1, 2016 - see Part 2 of Article 2 of Federal Law No. 72-FZ of March 30, 2016.

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1. The patent system of taxation is established by this Code, put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation and applied in the territories of the said constituent entities of the Russian Federation.

The patent system of taxation is used by individual entrepreneurs along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.
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Clause 1 of Article 346.43 came into force on January 1, 2013 - see clause 1 of Article 9 of Federal Law No. 94-FZ of June 25, 2012.

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2. The patent system of taxation is applied to the following types of entrepreneurial activity:
1) repair and tailoring of garments, fur and leather products, hats and products from textile haberdashery, repair, tailoring and knitting of knitwear;
2) repair, cleaning, coloring and tailoring of footwear;
3) hairdressing and cosmetic services;
4) dry cleaning, dyeing and laundry services;
5) production and repair of metal haberdashery, keys, license plates, street signs;
6) repair and maintenance of household radio-electronic equipment, household machines and household appliances, clocks, repair and manufacture of metal products;
7) furniture repair;
8) services of a photo studio, photo and film laboratories;
9) maintenance and repair of vehicles and motor vehicles, machinery and equipment;
10) provision of road transport services for the carriage of goods by road;
11) provision of road transport services for the transportation of passengers by road;
12) repair of housing and other buildings;
13) services for the production of installation, electrical installation, sanitary and welding works;
14) services for glazing balconies and loggias, cutting glass and mirrors, artistic processing of glass;
15) services for training the population in courses and tutoring;
16) services for the supervision and care of children and the sick;
17) services for the acceptance of glassware and secondary raw materials, with the exception of scrap metal;
18) veterinary services;
19) leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur on the right of ownership;
20) manufacture of products of folk art crafts;
21) other services of an industrial nature (services for processing agricultural products and forest products, including grinding grain, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, shearing pets, repairing and making cooper's utensils and pottery, protecting gardens, orchards and green spaces from pests and diseases; making felted shoes; making agricultural implements from the customer's material; engraving work on metal, glass, porcelain, wood, ceramics ; manufacture and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing gardens and sawing firewood; services for the repair and manufacture of spectacle optics; production and printing of business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard work ; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
22) production and restoration of carpets and rugs;
23) repair of jewelry, bijouterie;
24) chasing and engraving of jewelry;
25) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, compact disc, re-recording of musical and literary works on magnetic tape, compact disc;
26) residential cleaning and housekeeping services;
27) residential interior design services and artistic design services;
28) conducting classes in physical culture and sports;
29) services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;
30) paid toilet services;
31) services of cooks for preparing dishes at home;
32) provision of services for the carriage of passengers by water transport;
33) provision of services for the carriage of goods by water transport;
34) services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);
35) services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport works);
36) services in green economy and decorative floriculture;
37) hunting management and hunting;
38) engaging in medical activities or pharmaceutical activities by a person who has a license for these types of activities;
39) carrying out private detective activities by a licensed person;
40) rental services;
41) excursion services;
42) ritual services;
43) funeral services;
44) services of street patrols, security guards, watchmen and watchmen;
45) retail trade carried out through the objects of a stationary trading network with a trading floor area of not more than 50 square meters for each object of trade organization;
46) retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;
47) public catering services provided through public catering facilities with an area of a hall for serving visitors of not more than 50 square meters for each public catering facility;
48) public catering services provided through public catering facilities that do not have a customer service hall;

49) provision of services for slaughter, transportation, distillation, grazing;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
50) production of leather and leather products;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
51) collection and harvesting of food forest resources, non-timber forest resources and medicinal plants;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
52) drying, processing and preservation of fruits and vegetables;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
53) production of dairy products;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
54) production of fruit and berry planting materials, growing seedlings of vegetable crops and grass seeds;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
55) production of bakery and flour confectionery products;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
56) commercial and sport fishing and fish farming;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
57) forestry and other forestry activities;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
58) activities for translation and interpretation;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
59) activities for the care of the elderly and disabled;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
60) collection, processing and disposal of waste, as well as processing of secondary raw materials;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
61) cutting, processing and finishing of stone for monuments;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
62) provision of services (performance of works) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;
(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
63) repair of computers and communication equipment.

(The subparagraph is additionally included from January 1, 2016 by the Federal Law of July 13, 2015 N 232-FZ)
3. For the purposes of subparagraphs 45-47 of paragraph 2 of this article, the following concepts are used:
1) retail trade - entrepreneurial activity related to the trade in goods (including for cash, as well as using payment cards) on the basis of retail sales contracts. This type of entrepreneurial activity does not include the sale of excisable goods specified in subparagraphs 6-10 of paragraph 1 of Article 181 of this Code, food and beverages, including alcohol, both in the manufacturer's packaging and packaging, and without such packaging and packaging, in bars, restaurants, cafes and other public catering facilities, gas, trucks and special vehicles, trailers, semi-trailers, dissolution trailers, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form of postal items (parcel trade), as well as through teleshopping, telephone communications and computer networks), the transfer of medicines under preferential (free) prescriptions, as well as products of own production (manufacture). The sale through vending machines of goods and (or) public catering products manufactured in these vending machines, for the purposes of this Chapter, refers to retail trade;
2) a stationary trading network with trading floors - a trading network located in buildings and structures (their parts) intended for trading, having separate premises equipped with special equipment, intended for retail trade and customer service. This category of retail facilities includes shops and pavilions;
3) store - a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale;
4) pavilion - a building with a trading floor and designed for one or more jobs;
5) area of the trading floor - a part of the store, pavilion, occupied by equipment intended for laying out, demonstrating goods, carrying out cash settlements and servicing customers, the area of cash registers and cash booths, the area of workplaces for service personnel, as well as the area of passages for customers. The area of the sales area also includes the leased part of the area of the sales area. The area of auxiliary, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of the trading floor. The area of the trading floor is determined on the basis of inventory and title documents;
6) area of the visitor service hall - the area of specially equipped premises (open areas) of a public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents;
7) a stationary trading network that does not have trading floors - a trading network located in buildings, structures and structures (their parts) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (their parts) used for the conclusion of contracts of retail purchase and sale, as well as for bidding. This category of shopping facilities includes retail markets, fairs, kiosks, tents, vending machines;
8) kiosk - a building that does not have a trading floor and is designed for one workplace of the seller;
9) tent - a collapsible structure, equipped with a counter, which does not have a sales area;
10) non-stationary trading network - a trading network operating on the principles of delivery and peddling trade, as well as objects of organization of trade that are not related to a stationary trading network;
11) delivery trade - retail trade carried out outside a stationary retail network using vehicles specialized or specially equipped for trade, as well as mobile equipment used only with a vehicle. This type of trade includes trade using a car, a mobile shop, a car shop, a tonar, a trailer, a mobile vending machine;
12) retail trade - retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer in organizations, on transport, at home or on the street. This type of trade includes trade from hands, a tray, from baskets and hand carts;
13) public catering services - services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of this Code;
14) a public catering facility with a visitor service hall - a building (part of it) or a building intended for the provision of public catering services and having a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods , as well as for leisure activities;
15) a public catering facility that does not have a customer service hall - a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, culinary shops (departments) at restaurants, bars, cafes, canteens, snack bars and other similar public catering outlets;
16) open area - a place specially equipped for public catering, located on a land plot.

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Clause 3 of Article 346.43 came into force on January 1, 2013 - see clause 1 of Article 9 of Federal Law No. 94-FZ of June 25, 2012.

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4. For the purposes of this chapter, inventory and title documents include any documents held by an individual entrepreneur for an object of a stationary trading network (public catering organization) containing information about the purpose, design features and layout of the premises of such an object, as well as information confirming the right to use this object (a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, a lease (sublease) agreement for non-residential premises or its part (parts), permission for the right to serve visitors in an open area and other documents).

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Clause 4 of Article 346.43 came into force on January 1, 2013 - see clause 1 of Article 9 of Federal Law No. 94-FZ of June 25, 2012.

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5. When applying the patent system of taxation, an individual entrepreneur has the right to engage employees, including under civil law contracts. At the same time, the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, should not exceed 15 people for the tax period for all types of entrepreneurial activities carried out by an individual entrepreneur.

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Clause 5 of Article 346.43 came into force on January 1, 2013 - see clause 1 of Article 9 of Federal Law No. 94-FZ of June 25, 2012.

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6. The patent system of taxation is not applied to the types of entrepreneurial activities specified in paragraph 2 of this article, if they are carried out under a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property.

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Clause 6 of Article 346.43 came into force on January 1, 2013 - see clause 1 of Article 9 of Federal Law No. 94-FZ of June 25, 2012.

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7. The laws of the constituent entities of the Russian Federation establish the amount of annual income potentially receivable by an individual entrepreneur by types of entrepreneurial activity in respect of which the patent system of taxation is applied. At the same time, the maximum amount of the annual income potentially receivable by an individual entrepreneur cannot exceed 1 million rubles, unless otherwise provided by paragraph 8 of this article.

(Paragraph as amended, entered into force on January 1, 2015 by the Federal Law of July 21, 2014 N 244-FZ.

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Clause 7 of Article 346.43 came into force on January 1, 2013 - see clause 1 of Article 9 of Federal Law No. 94-FZ of June 25, 2012.

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8. Subjects of the Russian Federation have the right:
1) in order to establish the amount of annual income potentially receivable by an individual entrepreneur by types of activities in respect of which the patent system of taxation is applied, differentiate the types of entrepreneurial activities specified in paragraph 2 of this article, if such differentiation is provided for by the All-Russian classifier of services to the population or the All-Russian classifier of types economic activity;
1.1) in order to establish the size of the annual income potentially receivable by an individual entrepreneur by types of activity in respect of which the patent system of taxation is applied, to differentiate the territory of the subject of the Russian Federation by the territories of the patents by municipalities (groups of municipalities), with the exception of patents for the implementation of types entrepreneurial activities specified in subparagraphs 10, 11, 32, 33 and subparagraph 46 (in the part relating to delivery and peddling retail trade) of paragraph 2 of this article;
(The subparagraph is additionally included from January 1, 2015 by the Federal Law of July 21, 2014 N 244-FZ)
2) establish an additional list of types of business activities related to personal services in accordance with the All-Russian Classifier of Services to the Population, not specified in paragraph 2 of this article, in respect of which the patent system of taxation is applied;
3) establish the amount of the annual income potentially possible to be received by an individual entrepreneur, depending on:
the average number of employees;
the number of vehicles, the carrying capacity of the vehicle, the number of seats in the vehicle;
the number of separate objects (spaces) in relation to the types of entrepreneurial activity specified in subparagraphs 19, 45-47 of paragraph 2 of this article;
the territory of validity of patents, determined in accordance with subparagraph 1.1 of this paragraph;
(Subparagraph as amended, entered into force on January 1, 2015 by the Federal Law of July 21, 2014 N 244-FZ.

4) to increase the maximum amount of the annual income potentially possible to be received by an individual entrepreneur:
no more than three times - for the types of entrepreneurial activities specified in subparagraphs 9, 10, 11, 32, 33, 38, 42, 43 of paragraph 2 of this article;
no more than five times - for all types of entrepreneurial activities, in respect of which the patent system of taxation is applied, carried out in the territory of a city with a population of more than one million people;
no more than ten times - by the types of entrepreneurial activity specified in subparagraphs 19, 45-47 of paragraph 2 of this article.

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Clause 8 of Article 346.43 came into force on January 1, 2013 - see clause 1 of Article 9 of Federal Law No. 94-FZ of June 25, 2012.

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9. The maximum amount of annual income potentially receivable by an individual entrepreneur specified in paragraph 7 of this article is subject to indexation by the deflator coefficient established for the corresponding calendar year.
(Paragraph as amended, entered into force on January 1, 2015 by the Federal Law of July 21, 2014 N 244-FZ.

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Clause 9 of Article 346.43 came into force on January 1, 2013 - see clause 1 of Article 9 of Federal Law No. 94-FZ of June 25, 2012.

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10. The application of the patent system of taxation by individual entrepreneurs provides for their release from the obligation to pay:
1) personal income tax (in terms of income received in the course of carrying out types of entrepreneurial activities in respect of which the patent system of taxation is applied);
2) tax on the property of individuals (in terms of property used in the implementation of types of entrepreneurial activities in respect of which the patent system of taxation is applied, with the exception of objects of taxation by the property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this of the Code, taking into account the specifics provided for in paragraph two of clause 10 of Article 378.2 of this Code).

(Subclause as amended, entered into force on January 1, 2015 by Federal Law No. 382-FZ of November 29, 2014.

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Clause 10 of Article 346.43 came into force on January 1, 2013 - see clause 1 of Article 9 of Federal Law No. 94-FZ of June 25, 2012.

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11. Individual entrepreneurs applying the patent system of taxation are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code:
1) when carrying out types of entrepreneurial activities in respect of which the patent system of taxation is not applied;
2) when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, including the amounts of tax payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region;
(Subclause as amended by Federal Law No. 72-FZ of March 30, 2016.

3) when carrying out transactions taxed in accordance with Article 174.1 of this Code.

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Clause 11 of Article 346.43 came into force on January 1, 2013 - see clause 1 of Article 9 of Federal Law No. 94-FZ of June 25, 2012.

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12. Individual entrepreneurs applying the patent system of taxation pay other taxes in accordance with the legislation on taxes and fees, and also perform the duties of tax agents provided for by this Code.

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Clause 12 of Article 346.43 came into force on January 1, 2013 - see clause 1 of Article 9 of Federal Law No. 94-FZ of June 25, 2012.

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Consultations and comments of lawyers on Article 346.43 of the Tax Code of the Russian Federation

If you still have questions on Article 346.43 of the Tax Code of the Russian Federation and you want to be sure that the information provided is up to date, you can consult the lawyers of our website.

You can ask a question by phone or on the website. Initial consultations are free of charge from 9:00 to 21:00 Moscow time daily. Questions received between 21:00 and 09:00 will be processed the next day.

Information and communication technologies (ICT) - a set of methods, production processes and software and hardware integrated with the aim of collecting, processing, storing, distributing, displaying and using information in the interests of its users.
As noted by E.I. Vishtynetsky and A.O. Krivosheev, the use of ICT used in the field of education should aim at the implementation of the following tasks, such as:

support and development of systematic thinking of the student;
support for all types of cognitive activity of the student in acquiring knowledge, developing and consolidating skills and abilities;
implementation of the principle of individualization of the educational process while maintaining its integrity.

Educational ICT tools can be classified according to a number of parameters:

1. According to the pedagogical tasks to be solved:

means providing basic training (electronic textbooks, training systems, knowledge control systems);
practical training tools (problem books, workshops, virtual constructors, simulation programs, simulators);
aids (encyclopedias, dictionaries, anthologies, developing computer games, multimedia training sessions);
complex means(distance learning courses).

2. By functions in the organization of the educational process:

information and training (electronic libraries, electronic books, electronic periodicals, dictionaries, reference books, educational computer programs, Information Systems);
interactive ( Email, electronic teleconferencing);
search engines (catalogues, search engines).

3. By type of information:

electronic and informational resources With text information(textbooks, teaching aids, problem books, tests, dictionaries, reference books, encyclopedias, periodicals, numerical data, program and educational materials);
electronic and information resources with visual information (collections: photographs, portraits, illustrations, video fragments of processes and phenomena, demonstrations of experiments, video tours; statistical and dynamic models, interactive models; symbolic objects: diagrams, diagrams);
electronic and information resources with audio information (sound recordings of poems, didactic speech material, musical works, sounds of living and inanimate nature, synchronized audio objects);
electronic and information resources with audio and video information (audio and video objects of animate and inanimate nature, subject excursions);
electronic and information resources with combined information (textbooks, teaching aids, primary sources, anthologies, problem books, encyclopedias, dictionaries, periodicals).

4. According to the forms of application of ICT in the educational process:

lesson;
extracurricular

5. According to the form of interaction with the student:

asynchronous communication mode technology - "offline";
synchronous communication mode technology - "online".

There are several aspects of the use of various educational ICT tools in the educational process:

1. Motivational aspect. The use of ICT contributes to an increase in interest and the formation of positive motivation for students, since conditions are created:

maximum consideration of individual educational opportunities and needs of students;
a wide choice of content, forms, pace and levels of training sessions;
disclosure creativity students;
mastering modern information technologies.

when building interactive tables, posters and other digital educational resources on individual topics and sections of the academic discipline,
to create individual test mini-lessons;
to create interactive homework and simulators for independent work of students.

3. Educational and methodological aspect. Electronic and information resources can be used as educational and methodological support of the educational process. The teacher can use various educational ICT tools in preparation for the lesson; directly when explaining new material, to consolidate the acquired knowledge, in the process of controlling the quality of knowledge; for organization self-study students of additional material, etc. Computer tests and test tasks can be used to implement various types of control and assessment of knowledge.
In addition, the teacher can use a variety of electronic and information resources when designing educational and extracurricular activities.

4. Organizational aspect. ICT can be used in various options for organizing training:

when teaching each student according to an individual program based on an individual plan;
with frontal or subgroup forms of work.

5. Control and evaluation aspect. The main means of monitoring and evaluating the educational results of students in ICT are tests and test tasks that allow different kinds control: input, intermediate and final.
Tests can be conducted online (conducted on a computer in an interactive mode, the result is evaluated automatically by the system) and off-line (the results are evaluated by the teacher with comments, work on errors). Thus, the use of ICT in teaching the Russian language and literature significantly increases not only the effectiveness of learning, but also helps to improve various forms and methods of teaching, increases students' interest in a deep study of program material.
It should be noted that ICT is not only a computer, it is also the ability to work with information. And then it is necessary to highlight the communication technology.
Communicative technology is based on interconnected comprehensive training for all types of speech activity:

listening;
speaking;
reading;
letter.

The main thing in communicative learning technology is the content of speech behavior, which consists of:

speech actions;
speech situation.

Communicative technology provides for the functionality of learning (student activity):

the student asks
confirms the thought;
encourages action;
expresses doubts and in the course of this actualizes grammatical norms.

At the same time, the novelty of the situation should be ensured:

new speech task;
new interlocutor;
new subject of discussion.

The main way of mastering communicative competence is different types of activities, because activity occurs:

awareness of the need for communication;
the need to use speech;
verbal behavior is formed.

The activity in which the communicative technology is implemented can be:

educational;
game;
labor.

The unit of organization and the core of the learning process using communication technology is the situation. Using situation:

a system of relationships between those who communicate is established;
motivated communication;
speech material is presented (presented);
language skills are acquired;
children develop activity and independence of communication.

In communicative technology, the selection of educational material meets the needs of the child:

the speech constructions necessary for the child to communicate are selected;
it is possible to use a simplified model of verbal communication (even a non-verbal form of communication).

Education should affect not only the thinking of children, but also their feelings, emotions:

bring joy to children
accompanied by positive emotional experiences.

The material was prepared by: the methodologist of the Central Scientific Research Center of the publishing house "Enlightenment" Igusheva I.A.
(according to the websites:

Just about the complex. Programs. Iron. Internet. Windows

Composition of ict. ICT: what is it? Technology and basic principles of use. The concept of communication and information technology

Consultations and comments of lawyers on Article 346.43 of the Tax Code of the Russian Federation