5. 

Expenses for medical services provided to a child (under 18 years old) of the taxpayer by medical organizations

Correct answers: Pension contributions under a non-state pension agreement concluded by the taxpayer with a non-state pension fund in their own favor, Expenses for medical services provided to a child (under 18 years old) of the taxpayer by medical organizations, Expenses for their own education

Question 11

Score: 6.00

An investor has a brokerage account with an investment company. In 2021, the investor received the following income from securities:

- dividends on shares of JSC “Winning” amounted to 50,000 rubles;
- coupon income from government bonds OFZ amounted to 40,000 rubles;
- coupon income from corporate bonds of JSC “Reliable” amounted to 30,000 rubles.

In addition, the investor received a capital gain from selling 100 shares of JSC “Risky” at 200 rubles per share. The purchase price of 1 share was 150 rubles. The investor held the shares for 4 months.

The investor's salary for 2021 before taxation amounted to 1,000,000 rubles.

2022 Higher Trial - qualifying stage
rubles.

Calculate the amount of personal income tax (NDFL) on income from securities.
Answer and write it in rubles as an integer without spaces and units of measurement.

Answer: $\qquad$
Correct answer: 16250

Question 12

Score: 5.00

Insert the missing terms from the drop-down list.

Under the insurance contract, one party

insured; insurance premium; beneficiary; insurer; insurance amount

undertakes to pay the other party

insured; insurance premium; beneficiary; insurer; insurance amount

in the event of an occurrence of an event provided for in the contract (insurance event) to compensate the other party

insured; insurance premium; beneficiary; insurer; insurance amount

or any other person in whose favor the contract is concluded

insured; insurance premium; beneficiary; insurer; insurance amount

, for losses caused by this event (pay insurance compensation) within the amount determined by the contract insured; insurance premium; beneficiary; insurer; insurance amount

Correct answer:

Insert the missing terms from the drop-down list.

Under the insurance contract, one party [insurer] undertakes to pay the other party [insurance premium] in the event of an occurrence of an event provided for in the contract (insurance event) to compensate the other party [insured] or any other person in whose favor the contract is concluded [beneficiary], for losses caused by this event (pay insurance compensation) within the amount determined by the contract [insurance amount].

Question 13

Score: 3.00

Mark all correct statements.

Owners of a voluntary life insurance policy are entitled to a tax deduction

Select one or more answers: