value added tax

According to the rules of Ch. 21 Tax Code Russian Federation the main activities of insurance organizations are not subject to VAT. So, in accordance with paragraphs. 7 p. 3 art. 149 of the Tax Code of the Russian Federation, the provision of insurance, co-insurance and reinsurance services is exempt from VAT. At the same time, insurers can engage in insurance activities through insurance agents and insurance brokers. In this case, the remuneration for intermediary services provided by the insurance agent is subject to VAT on the basis of Art. 156 of the Tax Code of the Russian Federation.

The following turnovers are not subject to VAT under insurance contracts:

• - insurance payments(remuneration) under insurance, co-insurance and reinsurance contracts, including insurance premiums, paid reinsurance commission (including bonus);
• - interest accrued on the deposit of premiums under reinsurance agreements and transferred by the reinsurer to the reinsurer;
• - funds received by the insurer in the order of subrogation from the person responsible for the damage caused to the insured, in the amount of insurance compensation paid to the insured;
• - the amount of insurance compensation received by the insured upon the occurrence of insured event.

The rules for the placement of insurance reserves by insurers are approved by Order of the Ministry of Finance of Russia dated 08.08.2005 No. 100n. Income received by an insurance organization from operations related to investment or placement of insurance reserves and own funds insurance company are subject to VAT if this species transactions are taxed (for example, income from real estate). In this case, the object of VAT is the proceeds received from the provision of these services.

Since in most insurance organizations the share of transactions subject to VAT is insignificant, the provisions of paragraph 5 of Art. 170 of the Tax Code of the Russian Federation, according to which insurance organizations are allowed to include the amounts of VAT paid to suppliers on purchased goods (works, services) in costs deductible when calculating income tax. Acquired tangible assets, including fixed assets and intangible assets, are accounted for at cost excluding VAT. In this case, the entire amount of VAT received on taxable transactions is subject to payment to the budget.

income tax insurance companies pay out of the profits they make from their operations. It is determined according to the rules of Article 247 of the Tax Code of the Russian Federation.

Peculiarities tax accounting for insurance organizations are determined by the nature of the operations performed, one of the features of which is related to the procedure for accounting for operations on the main activities of organizations (insurance, co-insurance, reinsurance), namely, in accounting and tax accounting, these operations are reflected by types of contracts. Income and expenses received under insurance, co-insurance, reinsurance contracts are recognized in tax accounting in accordance with Art. Art. 271, 272 of the Tax Code of the Russian Federation when determining income on an accrual basis. The next feature of tax accounting for insurance organizations is determined by the need for insurance organizations to form insurance reserves: according to Art. 330 Tax Code of the Russian Federation insurance companies form insurance reserves in the manner prescribed by the legislation of the Russian Federation. At the same time, the reserve of preventive measures is not taken into account for profit tax purposes. However, according to paragraph 2 of Art. 294.1 of the Tax Code of the Russian Federation in the implementation of compulsory medical insurance, the amount of deductions to insurance reserves can be taken into account for tax purposes. The third feature of tax accounting is related to the accounting of insurance payments. In accordance with Art. 330 Tax Code of the Russian Federation insurance payments for an insured event that has actually occurred, they are included in tax accounting as expenses on the date the organization has an obligation to pay insurance compensation.

Based on Art. 273 of the Tax Code of the Russian Federation in insurance, when determining the date of receipt of income, an insurance organization can use both the accrual method and the cash method. At the same time, the cash method is applied if for the previous four quarters the amount of proceeds from the sale of services (works, goods) without VAT did not exceed 1 million rubles. for every quarter. However, in practice the accrual method prevails.

Features of the composition of the costs of insurance activities for tax purposes are established by Art. 294 of the Tax Code of the Russian Federation. The scope of insurance is also subject to the provisions of art. Art. 252, 254 - 269 of the Tax Code of the Russian Federation.

Unified social tax

During the tax (reporting) period following the results of each calendar month insurance organizations calculate monthly advance payments for the unified social tax based on the amount of payments and other remunerations accrued (carried out - for taxpayers - individuals) at first tax period before the end of the corresponding calendar month, and the tax rate. The amount of the monthly advance payment for the unified social tax is determined taking into account the previously paid amounts of monthly advance payments. Since January 1, 2010, the unified social tax has been abolished, instead, former tax payers pay insurance premiums to the Pension Fund, Social Insurance Fund, federal and territorial MHIFs in accordance with Law No. 212-FZ of July 24, 2009.

Taxes paid by insurance organizations can be divided into the following main groups:

taxes paid on profit (income) - income tax;

taxes levied on proceeds from the provision of insurance services - fee for the use of the name "Russia";

property taxes - property tax of insurance organizations, this can also include transport tax;

payments for Natural resources - land tax;

taxes on a certain type financial transactions with securities;

taxes on proceeds from the provision of non-insurance services and the sale of property - value added tax;

value taxes statements of claim and property transactions - state duty.

From the profit calculated in accordance with the provisions of Chapter 25 of the Tax Code, insurers pay income tax in the amount of 20%. In this case, the amount of tax calculated at a tax rate of 2% is credited to federal budget, 18% - to the budgets of the constituent entities of the Russian Federation. Legislative bodies of the subjects of the Russian Federation have the right to set the rate in terms of the amount of tax credited to the budgets of the subjects of the Russian Federation, strictly within a certain interval.

To the tax base determined by income received by the insurance company in the form of dividends, as well as from transactions with certain types debt obligations are subject to the following tax rates:

6% - on income received in the form of dividends from Russian organizations;

15% - on income received in the form of dividends from foreign organizations;

15% - for income in the form of interest on state and municipal securities.

The amount of these taxes in full be credited to the federal budget.

taxation Insurance Company Russian

If cars, motorcycles, buses and other self-propelled vehicles are registered with an insurance company, it is a vehicle tax payer.

The power of the vehicle's engine is subject to taxation. horsepower at rates from 5 to 50 rubles. from 1 l. With. This tax is transferred to the budget of the subject of the Russian Federation.

Having movable and real estate, accounted for on the balance sheet as an object of fixed assets, insurers are required to pay corporate property tax. Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2%.

An insurance company pays tax on operations with securities if it is their issuer. The nominal amount of the issue is taxed at a rate of 0.2%, but not more than 100 thousand rubles.

The filing of claims and other statements and complaints, as well as the issuance of documents by courts, institutions and bodies are accompanied by payment state duty. The amounts of the duty are differentiated by types of actions and amounts of certified transactions and are determined in a fixed amount (rubles), as a percentage of the transaction amount, or in an amount that is a multiple of the minimum wage.

As land owners, landowners and land users, insurance organizations from the area land plot are required to pay land tax. The rates are established by the law of the constituent entity of the Russian Federation and are regularly (annually) adjusted in accordance with federal legislation.

All of the above can be presented in the form of a table (Table 1.1).

Table 1.1 - Composition and structure of taxes paid by insurers.

income tax. For insurance organizations, when calculating income tax, they are guided by the Law of the Russian Federation “On the income tax of enterprises and organizations” of December 27, 1991 No. 2116-1, Instruction of the State Tax Service of the Russian Federation of August 10, 1995 No. 37 “On the procedure for calculating and paying to the budget of income tax of enterprises and organizations” (as amended by subsequent amendments and additions), “Regulations on the specifics of determining the taxable base for the payment of income tax by insurers”, approved by Decree of the Government of the Russian Federation of May 16, 1994 No. 491 (hereinafter Regulation No. 491). In accordance with Regulation No. 491, the income of the insurer includes:

• - income of the insurer,
• - other income from insurance activities,
• - Income from other activities.

Composition of income of insurers. The income of insurers taken into account when calculating the taxable base for paying income tax includes:

• 1. The insurer's revenue generated from:
  • a) receipts of insurance premiums under insurance contracts, from insurance and reinsurance less insurance payments, deductions to insurance reserves and insurance premiums under contracts transferred to reinsurance. These receipts do not include receipts from the types of compulsory insurance carried out at the expense of budgetary appropriations, which are accounted for as funds earmarked for targeted financing. Revenue includes only funds directed in accordance with the established procedure to cover the costs of the insurer for the implementation of these types of insurance;
  • b) the amounts of the return of insurance reserves deducted in previous periods;
  • c) commissions and bonuses under contracts transferred to reinsurance;
  • d) commissions received for the provision of services insurance agent, insurance broker, surveyor and emergency commissioner;
  • e) reimbursement by reinsurers of a share of insurance payments under contracts transferred to reinsurance;
  • f) savings on the conduct of a case under a mandatory health insurance.
• 2. Other income from insurance activities:
  • a) income received from the placement of insurance reserves and other funds (except for income from investing funds of reserves for compulsory medical insurance);
  • b) income received from the investment of funds from reserves for compulsory health insurance, less the amounts used to cover the costs of payment medical services and replenishment of the relevant reserves according to the standards established by the territorial fund of compulsory medical insurance;
  • c) the amount of interest received, accrued on the deposit of premiums on risks accepted for reinsurance;
  • d) amounts received in the course of exercising the right of claim of the insurant for property insurance against the person responsible for the damage caused;
  • e) other income from insurance activities.
• 3. Income from other activities:
  • a) profit from the sale of fixed assets, material assets and other assets;
  • b) income from the lease of property;
  • c) the amounts received for repayment accounts receivable written off in previous periods for losses;
  • d) written off accounts payable;
  • e) income from other activities not prohibited by law, not directly related to the implementation of insurance activities.

Insurance costs. Expenses included in the prime cost of insurance services provided by insurers and other expenses taken into account when calculating the taxable base for paying income tax include:

• 1. Deductions to reserves to finance measures to prevent accidents, loss or damage to the insured property.
• 2. Compensation for a share of insurance payments under contracts accepted for reinsurance.
• 3. Commissions and bonuses paid on reinsurance transactions.
• 4. Expenses for doing business:
  • a) costs included in the cost of insurance services on the basis of the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits, approved by the resolution Government of the Russian Federation dated August 5, 1992 No. 552, subject to Regulation No. 491;
  • b) commissions paid for the provision of services of an insurance agent and an insurance broker;
  • c) reimbursement, in the presence of supporting documents, to insurance agents of travel expenses from the place of residence to the location of the insurer and back on the days set for the appearance, and on the call of the administration and compensation to insurance agents of travel expenses at the work site;
  • d) payment to enterprises, institutions, organizations or individuals for services rendered by them related to insurance activities, including:
    • - payment for the services of health care institutions, other enterprises, institutions and organizations for issuing certificates, statistics, conclusions, etc.;
    • - payment for collection services;
    • - payment for the services of enterprises, institutions and organizations for the fulfillment of written instructions of employees for the transfer of insurance premiums from wages by non-cash payments;
    • - payment for the services of banks and other credit institutions related to the implementation of insurance activities, including operations for servicing payments to policyholders, settlement and other accounts, issuing and receiving cash;
    • - payment for services (commissions) of specialists (experts, surveyors, emergency commissioners, lawyers, lawyers, employees detective agencies and others) involved in the assessment insurance risk, determining the insurable value of property and the amount of insurance payment, assessing the consequences of insured events, settling insurance payments;
  • e) expenses for advertising, training and retraining of personnel, hospitality expenses within the limits of applicable norms and standards, calculated taking into account industry specifics;
  • f) expenses for the production of insurance certificates, forms strict accountability, receipts, etc.;
  • g) payment for consulting and information services, as well as audit services provided in order to confirm the annual accounting report and in accordance with other legal requirements;
  • h) the costs of publishing the annual balance sheet and profit and loss account.
• 5. Expenses for the lease of fixed assets, including their separate parts, used for carrying out insurance activities, including motor transport for transporting documents and material assets.
• 6. Other expenses related to insurance activities:
  • a) the amount of interest on the deposit of premiums on risks ceded to reinsurance;
  • b) losses from the sale of fixed assets, securities;
  • c) sales losses intangible assets, low-value and wearing out funds, other material values;
  • d) losses of previous years identified in the reporting year;
  • e) negative exchange rate difference on currency accounts and transactions in foreign currency;
  • f) uncompensated losses from natural disasters;
  • g) upon purchase foreign exchange: excess of the purchase rate over the rate Central Bank Russian Federation;
  • h) tax payments: collection for needs educational institutions charged from legal entities, advertising tax, content tax housing stock and objects of the socio-cultural sphere, other taxes and fees attributable in accordance with current legislation on financial results activities, as well as tax on users highways, owner tax Vehicle, land tax, additional payments to the budget, calculated on the basis of the amounts of income tax surcharges and advance tax payments, adjusted for discount rate the Central Bank of the Russian Federation, for the use of a bank loan;
  • i) other expenses and losses attributable in accordance with the current legislation to financial results.

For income tax purposes, actual financial results are subject to adjustment:

• - profit is reduced by the amount of positive exchange rate differences (increased by the amount of negative exchange rate differences) formed in reporting period, for all accounting accounts, which reflect transactions in foreign currency;
• - profit is reduced by the amount of income (dividends, interest) received from shares, bonds and other securities owned by the insurance company;
• - the difference (excess) between selling price and the initial or residual value of fixed assets and other property, taking into account their revaluation, carried out on the basis of resolutions of the Government of the Russian Federation, increased by the inflation index, calculated in the manner established by the Government of the Russian Federation. For fixed assets, intangible assets, low-value and rapidly wearing items, the cost of which is repaid by depreciation, the residual value of these funds and property is taken. A negative result from their sale and from a gratuitous transfer for tax purposes does not reduce taxable profit;
• - income in the form of positive differences from the revaluation of government short-term bonds (GKOs) is not subject to taxation (losses received in the form of a negative difference from the revaluation of GKOs do not reduce the taxable base).
• - the costs incurred by the organization are adjusted taking into account the limits, norms and standards approved in the established manner. This refers to such expenses actually incurred by the insurance organization as those related to the maintenance of official vehicles, related to business trips, compensation for the use of personal cars, entertainment expenses, tuition fees under agreements with educational institutions for the training, advanced training and retraining of personnel, expenses associated with the payment of interest on bank loans received (with the exception of loans related to the acquisition of fixed assets, intangible assets and other non-current assets). Advertising expenses are allowed to be included in the cost of insurance services in the full amount (in fact), and in case of taxation on expenses in excess of the established norms and standards, taxable profits can be increased.

For calculation by insurance organizations limit sizes hospitality expenses, advertising expenses, as a volume indicator, the amount of insurance premiums received for insurance and reinsurance is used.

Value Added Tax. In respect of insurance organizations, there are privileges for exemption from value added tax. According to subparagraph "e" of paragraph 12 of section 5 of the Instruction of the State Tax Service of the Russian Federation dated October 11, 1995 No. 39 "On the procedure for calculating and paying value added tax" (as amended and supplemented), "insurance operations are exempt from value added tax and reinsurance...

According to subparagraph “g” of paragraph 12 of section 5 of Instruction No. 39, “operations related to the circulation of currency, money ... as well as securities (shares, bonds, certificates, bills and others), except for brokerage and other intermediary services...”, which is relevant for insurance organizations in terms of exemption from value added tax on income received from investing insurance reserves in securities, currency values, deposit bank deposits, "cash".

If an insurance organization renders property lease services, insurance consulting services and other paid services, which it is not prohibited from providing by the current legislation, then the object of taxation is the proceeds received from the provision of these services.

The turnover subject to value added tax includes:

• - funds received from other organizations and enterprises (with the exception of funds credited to the authorized funds of organizations, funds for targeted budget financing, as well as for the implementation joint activities); income received from the transfer for temporary use financial resources(financial assistance); funds from the collection of fines, collection of penalties, payment of penalties received for violation of contractual obligations;
• - amounts of advance payments (prepayment) received on the current account for the performance of works (services) that are not insurance and reinsurance operations.

An insurance organization is a payer of value added tax when free transfer property, works, services as a transferring party.

The funds transferred to the parent organization, bypassing the sales accounts, by separate subdivisions from the profits remaining at their disposal after settlements with the tax budget are not subject to value added tax, “for the implementation of centralized functions for managing all structural divisions, which are part of the parent organization, as well as for the formation of centralized financial funds(reserves). The funds transferred by the parent organization to its separate divisions(branches) "from centralized financial funds (reserves) as a secondary redistribution of profits for spending on their intended purpose."

Introduction

1. Features of taxation of insurance companies

1.1 Income tax

1.2 Value added tax

1.3 Personal income tax

1.4 Special tax regimes

2. Tax audit of insurance companies

2.1 The purpose of the tax audit of the insurance company

2.2 Tasks of the tax audit of an insurance company

2.3 The result of the tax audit of the insurance company

Conclusion

Bibliography

Tax consulting allows you to make tax payments uniform and moderate, ensuring the reputation of an accurate taxpayer while reducing the overall tax burden to an acceptable level. From the point of view of long-term business development, it is more efficient to build general model taxation depending on the type of activity of the insurance organization and bring the contractual base of the enterprise, internal organizational documents, elements of accounting policy and an internal control system.

As a rule, the development of such a model is preceded by a tax audit - an analysis of industry specifics, the current contractual framework and current tax accounting.

1 stage of tax optimization - elimination system errors in tax accounting and ensuring the required quality primary documents according to the results of the tax audit.

Stage 2 of tax optimization - development of a new model for paying taxes and reforming the contractual framework and accounting policies. It is quite possible that new model will require the division of your business functions between different legal entities or, conversely, the elimination of redundant links in the business process.

Stage 3 of tax optimization - development of mechanisms for regulating the uniformity and size of tax payments for the created model.

The purpose of this work is to consider the tax audit of insurance companies. For this, two tasks are solved:

1. Characteristics of the main taxes paid by insurance companies are given.

2. The main stages of the tax audit of insurance companies are given.

Insurance organizations separately account for income and expenses under insurance, co-insurance and reinsurance contracts.

Features of taxation of insurance organizations are regulated by the financial and legal norms of parts one and two of the Tax Code.

Regulatory legal acts regulate both the procedure for generating income of insurance organizations (insurers) and their expenses for taxation purposes, and the procedure for taxing payments to policyholders under insurance contracts, as well as the procedure for forming the expenses of policyholders in connection with insurance. Taking into account the types of taxes, we will consider various aspects of the financial and legal regulation of taxation in the field of insurance.

Since January 1, 2002 there have been significant changes in the financial and legal regulation of taxation in the field of insurance. First, Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation, which came into force, significantly changed the procedure for taxing insurers. Secondly, based on the Accounting Reform Program in accordance with international standards, the Chart of Accounts of insurers was changed and the obligation to record income and expenses on an accrual basis was introduced. And finally, Chapter 25 of the Tax Code of the Russian Federation introduced the concept of "tax accounting", according to which, when determining income and expenses, insurance companies also use the accrual method. It should be noted, however, that the Chart of Accounts and tax code determine the procedure for accounting for income and expenses of the insurer in different ways, which leads to a number of problems.

The tax base for income tax of insurance organizations is the monetary value of profit determined in accordance with Article 247 of the Tax Code of the Russian Federation and subject to taxation. According to paragraph 1 of Article 293 of the Tax Code of the Russian Federation, to the income of an insurance company, in addition to the income provided for in Art. 249 (sales proceeds), Art. 250( non-operating income), which are determined taking into account the features enshrined in Article 293, include income from insurance activities established by paragraph 2 of the same article.

Note that the list of income of insurance organizations from the implementation of insurance activities in accordance with paragraph 12 of paragraph 2 of Article 293 of the Tax Code of the Russian Federation is open.

The procedure for recognizing income for tax purposes when using the accrual method is established by paragraphs 1 - 3 of Article 271 of the Tax Code of the Russian Federation.

According to paragraph 1 of Article 294 of the Tax Code of the Russian Federation, the costs established in Articles 254 - 269 of the Tax Code of the Russian Federation for insurance organizations are determined taking into account the features provided for in Article 294 of the Tax Code of the Russian Federation.

The list of expenses directly related to insurance activities, as well as the list of income, is open (clause 10, clause 2, article 294 of the Tax Code of the Russian Federation).

Tax rates on income of foreign insurance organizations not related to activities in the Russian Federation through a permanent establishment, from all income, except for income from the use, maintenance or rental of mobile vehicles or containers in connection with the implementation of international transportation, as well as from transactions with certain types of debt obligations are set at 20%.

In addition, other rates are set for a number of incomes not related to insurance activities.

Insurance and reinsurance operations are exempt from this tax. However, since 1993, insurance companies have been paying VAT on non-insurance operations. Such transactions include income from consulting services, lease of fixed assets, etc. In addition, since 1996, insurance organizations have been paying VAT on agency services provided to other insurers.

Operations for the provision of insurance, co-insurance and reinsurance services by insurance companies, as well as the provision of services for non-state pension provision by non-state pension funds in accordance with subclause 7, clause 3, article 149 of the Tax Code of the Russian Federation, they are not subject to taxation (are exempt from taxation) on the territory of the Russian Federation.

According to clause 4 of article 169 of the Tax Code of the Russian Federation for transactions that are not subject to taxation (exempted from taxation) in accordance with article 149 of the Tax Code of the Russian Federation, insurance organizations do not draw up invoices.

For other taxpayers, in accordance with clause 4, clause 1, Article 162 of the Tax Code of the Russian Federation, the tax base determined in accordance with Articles 153 - 158 of the Tax Code of the Russian Federation is increased by the amount of insurance payments received under insurance contracts for the risk of non-fulfillment of contractual obligations by the counterparty of the insured creditor, if the insured contractual obligations provide for the supply by the insured of goods (works, services), the sale of which is recognized as an object of taxation in accordance with Article 146 of the Tax Code of the Russian Federation.

In accordance with paragraph 5 of article 170 of the Tax Code of the Russian Federation, insurance companies have the right to include in the costs deductible when calculating corporate income tax the amount of VAT paid to suppliers on purchased goods (works, services). At the same time, the entire amount of VAT received by them on transactions subject to taxation is subject to payment to the budget.

Like u tax agents insurance organizations have a peculiarity in paying personal income tax, since it is levied not only from the wage fund of employees of insurance organizations, but also from the fund of insurance payments to insured enterprises.

According to Article 207 of the Tax Code of the Russian Federation, individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation and are not tax residents of the Russian Federation, are recognized as payers of personal income tax.

In accordance with Article 208 of the Tax Code of the Russian Federation, insurance payments in the event of an insured event received from Russian organization and/or from foreign organization in connection with the activities of its permanent representative office in the Russian Federation, refer to income from sources in the Russian Federation, and insurance payments in the event of an insured event received from a foreign organization not in connection with the activities of its permanent representative office in the Russian Federation, refer to income received from sources outside the Russian Federation.

Features of the definition tax base under insurance contracts and contracts of non-state pension provision Article 213 of the Tax Code of the Russian Federation was established. According to subparagraph 1 of paragraph 1 of this article, when determining the tax base, income received in the form of insurance payments in connection with the occurrence of relevant insured events under compulsory insurance contracts, carried out in the manner prescribed by current legislation, is not taken into account. In particular, insurance payments received by individuals under compulsory insurance contracts civil liability owners of vehicles concluded under federal law dated April 25, 2002 N 40-FZ "On compulsory insurance civil liability of vehicle owners" will not be included in their tax base, regardless of who was the insured - the car owner himself or another person who has the right to insure the risk of the vehicle owner.

Income received in the form of insurance payments in connection with the occurrence of relevant insured events under voluntary long-term life insurance contracts concluded for a period of at least five years and during these five years not providing for insurance payments, including in the form of annuities and (or) annuities (with the exception of the insurance payment provided for in the event of the death of the insured person), in favor of the insured person, are also not taken into account when determining the tax base (clause 2, clause 1, article 213 of the Tax Code of the Russian Federation).

Course work

by discipline " federal taxes and fees from organizations

on the topic: "Features of taxation of insurance organizations"

Introduction

Chapter 1. The essence of the system of taxation of insurance organizations

1.1 Russian taxation system

1.2 Subjects of tax legal relations

1.3 Taxation of insurance companies

Chapter 2. Features of taxation of insurance companies

2.1. The concept of insurance organizations

2.2 Features of taxation of insurance companies

2.3 Prospects for the development of taxation of insurance companies

Conclusion

List of sources used

Introduction

Insurance satisfies one of the basic human needs - the need for security and has a long history of development. In conditions market economy its possibilities related to the creation of savings of legal entities and individuals are widely disclosed, which increases investment potential countries, contributes to the growth of the welfare of the nation and allows solving the problems of social and pension provision.

IN last years there is a fairly rapid development of insurance, expressed in high growth rates of insurance premiums, improving their structure, primarily due to an increase in the share voluntary insurance. Accordingly, the importance of insurance increases, concerning the protection of the interests of citizens and legal entities from various risks.

The role of insurance in the formation of the financial resources of society is growing due to an increase in authorized capital And reserve funds insurance organizations, as well as revenues to the federal and regional budgets tax payments according to the results of insurance activities.

The system of taxation of insurance activities should ensure an increase in revenues in budget system(fiscal function of taxes) and contribute to the optimization insurance market(stimulating function of taxes). IN modern conditions the effect of taxes in both the first and second directions cannot be considered effective. With an increase in the ratio of the amount of insurance premiums to domestic gross product(GDP), the share of taxes received from insurance operations did not increase, and in some years even decreased.

imperfection tax legislation- one of the main factors hindering the development of insurance in Russia, which is an important tool in a crisis social protection population, a stable source of investment in the economy, a factor in reducing business risks in the economy. Improving taxation has a very importance as one of the factors creating conditions for the development of insurance. When making changes to the taxation of insurance activities, it is necessary to take into account the interests of taxpayers - both insurers and policyholders. At the same time, changes in taxation by legislators also support ensuring that the state has an interest in the growth of tax revenues as insurance operations expand.

aim term paper is to study the improvement of the mechanism of taxation of insurance organizations.

Objectives of the course work: to consider the concept and types of insurance in the Russian Federation, to study the state of the insurance market in present stage, to analyze the development of taxation at various stages of the formation of the Russian insurance market, and also to propose the main ways to improve taxation and regulation of insurance activities in the Russian Federation.

Chapter 1. The essence of the system of taxation of insurance organizations

1.1 Russian taxation system

The most important task of the state in the selection and implementation tax policy is a guarantee of stability and predictability of tax legislation. In the absence of these conditions, it is difficult for the taxpayer to plan economic activities. And in Russia, accordingly, the climate unfavorable for investment and economic development will continue.

The second task is related to the simplification and rationalization of the current tax system on the basis of reducing the number of taxes and reducing the tax burden on law-abiding taxpayers. At the same time, the tax system must be made more fair, and the tax burden should be distributed more evenly among various economic entities. This is achieved by scientifically substantiated determination of the object of taxation, the use of an appropriate system tax rates, as well as by reducing tax incentives.

In order to increase the efficiency of the tax system in modern conditions, it is necessary to reconsider approaches to the emergence and execution of tax liability, to the procedure for paying taxes and relations between tax authorities, taxpayers and other participants in these relations, to tighten control over the completeness and timeliness of paying taxes.

In general, the fundamental task that needs to be solved in the shortest possible time is to form a new branch of law - tax law, with a deep and thorough study of all its elements, taking into account world experience and national specifics.

Improving taxation is very important as one of the factors in creating conditions for the development of insurance. When making changes to the taxation of insurance activities, it is necessary to take into account the interests of taxpayers - both insurers and policyholders. At the same time, changes in taxation by legislators also support ensuring that the state has an interest in the growth of tax revenues as insurance operations expand.

State regulation of the development of the insurance business should develop in the direction of methodological improvement, standardization of procedures and strengthening state control for compliance by insurance organizations with legislation on taxes and fees / The state through the use of the tax mechanism, lowering tax rates and the use of softer and more acceptable taxation in general can influence the development of the insurance market. This development of insurance will ultimately provide the budget with more resources than raising tax rates and tightening other fiscal measures. To analyze the state of taxation of insurance organizations and identify problems that need to be solved, it seems important to trace the development of insurance in the country, to show to what extent it is associated with changes in the taxation system.

The function of taxes is a manifestation of the essence of its action, a way of expressing properties. The main one is the fiscal function of taxes, through which the main thing is realized. public appointment taxes - the mobilization of financial resources of the state, forming the budget system and off-budget state funds.

At the same time, taxes can also perform a stimulating function, i.e. influence the economic interests of participants in insurance relations, creating conditions for optimizing the total cost of insurance, and especially its types that have the greatest social significance.

The degree of implementation of these functions depends on the types of taxes, methods of calculation and sources of their payment.

For the first time, the principles of the tax system were described by A. Smith, who put forward four rules of taxation:

The subjects of the state must give for the maintenance of the government, each one, as far as possible, in accordance with his relative ability to pay, i.e. according to the income which he enjoys under the patronage of the government. This rule can be formulated as the principle of justice - equality and universality;

The tax must be certain, not arbitrary. The term of payment, the method and amount of it - everything must be accurate and clear, i.e. certainty of taxes;

The tax should be collected at the time and in the ways that are most convenient for the payer;

The tax must be taken from the population as little as possible in excess of what goes into the treasury. This principle can be called cheapness tax service. Maintenance costs tax authorities, of course, they do not go to the treasury, or rather, they reduce the revenue side of the budget.

The classic of the market economy D. Ricardo also explored the issues of the essence, role, function and classification of taxes. He remarks that if the consumption of the government is increased by levying additional taxes, and is covered either by an increase in production or by a decrease in consumption by the people, then the taxes are levied on income, and the accrued capital remains intact, but if production does not increase, then taxes will have to be paid from capital ( i.e. the fund intended for industrial consumption will be affected). The task of government policy should be to encourage the desire for accumulation.

The function of the tax is a manifestation of its essence, action, a way of expressing its properties.