Improving insurance premiums. Insurance premiums: the current mechanism of calculation and payment, areas for improvement. The socio-economic essence of insurance contributions to extra-budgetary funds

State program for the development of insurance markets

Main provisions of the Strategy - 2020

Main indicators of insurance activity in the Russian Federation in 2007 - 2012

Main directions of development of the insurance industry until 2020

Introduction

1. Characteristics of the object of practice

1.1 Structure of the Office of the Federal Tax Service for Moscow

2. Individual task

2.1 Legal regulation procedure for calculating and paying insurance premiums

Conclusion

Introduction

In the period from February 8, 2010 to March 21, 2010, I completed a pre-graduation internship at the Department of the Federal Tax Service in Moscow.

The Federal Tax Service for the city of Moscow is the territorial tax authority of the Central federal body Federal Tax Service and is directly subordinate to it. The Federal Tax Service for the city of Moscow carries out the functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, over the correctness of calculation, completeness and timeliness of taxes and fees being entered into the relevant budget, in cases provided for by the legislation of the Russian Federation, over the correctness of calculation, completeness and timely payment of other obligatory payments to the relevant budget, as well as the production and turnover of ethyl alcohol, alcohol-containing, alcoholic and tobacco products and compliance with the currency legislation of the Russian Federation within the competence of the tax authorities.

The main purpose of the practice was to consolidate and deepen theoretical knowledge, gain experience independent work, which contributes to the acquisition of certain skills and abilities in the specialty.

When completing an internship at the Department of the Federal Tax Service of Russia in Moscow, the main tasks were to become familiar with the structure and organization of the Department’s work, functions and main areas of activity, collect and summarize factual material for preparing a report on pre-graduation practice and fulfillment of individual assignments, preparation for independent professional work in government executive bodies, development of professional thinking.

The individual task was set as follows:

1. Study of regulations governing the calculation and payment of insurance premiums (Federal Law dated July 24, 2009 No. 212-FZ, dated July 24, 2009 No. 213-FZ);

2. Features of the transition period from paying the unified social tax to paying insurance contributions. Assessing the effectiveness of introducing insurance premiums on the territory of the Russian Federation. Analysis of receipts of insurance premiums in off-budget funds. Features of calculation and payment of insurance premiums to extra-budgetary funds;

3. Assessment of the main problems associated with the procedure for calculating and paying insurance contributions to extra-budgetary funds;

4. Selection of graphic and calculation material on the topic of payment of insurance premiums;

5. Assess the main problems in calculating and paying insurance premiums;

6. Obtain and summarize data confirming the conclusions and main results of studying the issues of the final qualifying work.

1. Characteristics of the object of practice 1.1 Structure of the Office of the Federal Tax Service in Moscow

The Department of the Federal Tax Service for the city of Moscow is a territorial body of the Federal Tax Service and is part of a single centralized system of tax authorities.

The department is directly subordinate to the Federal Tax Service of Russia and is controlled by it.

The Federal Tax Service for Moscow includes the following departments:

01 - Management of the Federal Tax Service of the Russian Federation for Moscow

02 - General department

03 - Department for supporting the activities of the Directorate

04 - Finance department

05 - Housekeeping department

06 - Human Resources Department

07 - Security Department

09 - Department information technologies

10 - Tax revenue accounting department

11 - Department of analysis and forecasting of tax revenues

12 - Department of registration and accounting of taxpayers

13 - Department of work with taxpayers, data entry and processing

14 - Control Department

15 - Department for monitoring tax risks, planning on-site tax audits

16 - Taxation department individuals

17 - Department for control of state-regulated activities

18 - Tax authorities control department

19 - Debt settlement department

20 - Taxation department legal entities

21 - Tax audit department

22 - Department for ensuring bankruptcy procedures

1.2 Analysis and study of the functions and tasks of the Federal Tax Service of Russia in Moscow

According to Article 30 of the Tax Code of the Russian Federation tax authorities constitute a single centralized system for monitoring compliance with legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment (transfer) of taxes and fees to the budgetary system of the Russian Federation. In cases provided for by the legislation of the Russian Federation, for the correctness of calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of other obligatory payments. This system includes the federal executive body authorized for control and supervision in the field of taxes and fees, and its territorial bodies (FTS).

The Federal Tax Service of Russia for Moscow, like other tax authorities, is obliged to:

1) comply with the legislation on taxes and fees;

2) monitor compliance with the legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it;

3) keep records of organizations and individuals in accordance with the established procedure;

4) inform free of charge (including in writing) taxpayers, payers of fees and tax agents about current taxes and fees, legislation on taxes and fees and normative legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, rights and responsibilities of taxpayers, fee payers and tax agents, powers of tax authorities and their officials, and also represent forms tax returns(calculations) and explain the procedure for filling them out;

5) be guided written explanations Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees;

6) inform taxpayers, fee payers and tax agents when registering with the tax authorities information about the details of the relevant accounts Federal Treasury, as well as in the manner determined by the federal executive body authorized for control and supervision in the field of taxes and fees, inform taxpayers, fee payers and tax agents about changes in the details of these accounts and other information necessary for filling out orders for the transfer of taxes, fees, penalties and fines to the budget system of the Russian Federation;

7) make decisions on the return to the taxpayer, fee payer or tax agent of amounts of overpaid or overcharged taxes, fees, penalties and fines, send instructions issued on the basis of these decisions to the relevant territorial bodies of the Federal Treasury for execution and offset the amounts overpaid or overcharged taxes, fees, penalties and fines in the manner prescribed by this Code;

8) observe tax secrecy and ensure its preservation;

9) send copies of the act to the taxpayer, fee payer or tax agent tax audit and decisions of the tax authority, as well as in cases provided for by this Code, tax notice and (or) a requirement to pay taxes and fees;

10) provide the taxpayer, fee payer or tax agent, at his request, with certificates about the status of the specified person’s payments for taxes, fees, penalties and fines based on data from the tax authority.

The requested certificate is submitted within five days from the date of receipt by the tax authority of the corresponding written request of the taxpayer, fee payer or tax agent;

11) at the request of a taxpayer, fee payer or tax agent, carry out a joint reconciliation of the amounts of taxes, fees, penalties and fines paid;

12) at the request of a taxpayer, fee payer or tax agent, issue copies of decisions taken by the tax authority in relation to this taxpayer, fee payer or tax agent.

Tax authorities also bear other responsibilities provided for by the Tax Code and other federal laws.

The Department exercises the following powers in the established field of activity:

Monitors and supervises:

1. compliance with the legislation on taxes and fees, as well as normative legal acts adopted in accordance with it, the correctness of calculation, completeness and timely payment of taxes and fees, and in cases provided for by the legislation of the Russian Federation - the correctness of calculation, completeness and timeliness of payment the corresponding budget for other obligatory payments;

2. submission of declarations on the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products;

3. allocation of quotas for the purchase of ethyl alcohol, as well as the use of alcohol obtained according to the allocated quotas;

4. actual volumes of production and sales of ethyl alcohol, alcoholic and alcohol-containing products;

5. implementation foreign exchange transactions residents and non-residents that are not credit institutions;

6. compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use;

7. completeness of revenue accounting Money in organizations and individual entrepreneurs;

8. conducting lotteries, including the targeted use of proceeds from lotteries.

Issues licenses in accordance with the established procedure for:

1. purchase, storage and supply of alcoholic and alcohol-containing food products;

2. storage of alcoholic and alcohol-containing food products;

3. production, storage and supply of alcohol-containing non-food products with a production capacity of the specified production in terms of absolute alcohol of less than 50 thousand deciliters per year.

Carries out:

1. state registration legal entities in respect of which federal laws establish special order registration;

2. sealing of control alcohol-measuring devices in organizations producing alcohol, and in organizations producing alcohol products - devices for recording the volume of this product.

Registers, in accordance with the established procedure, cash register equipment used by organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation.

Conducts in the prescribed manner:

1. registration of all taxpayers on the territory of a constituent entity of the Russian Federation;

2. registers of permits for the establishment of excise warehouses;

3. regional sections of federal information resources: One state register legal entities (USRLE), the Unified State Register of Individual Entrepreneurs (USRIP) and the Unified State Register of Taxpayers (USRN).

Represents information contained in the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and Unified State Register of Legal Entities in accordance with the legislation of the Russian Federation.

Informs taxpayers free of charge (including in writing) about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, and also provides forms tax reporting and explains the procedure for filling them out.

Carries out, in accordance with the procedure established by the legislation of the Russian Federation, a refund or offset of overpaid or overcharged amounts of taxes and fees, as well as penalties and fines. Makes decisions in accordance with the established procedure on changing the deadlines for paying taxes, fees and penalties. Represents, in accordance with the legislation of the Russian Federation on insolvency (bankruptcy), the interests of the Russian Federation in mandatory payments and/or monetary obligations.

Carries out, in accordance with the established procedure, verification of the activities of legal entities and individuals in the established field of activity. Performs the functions of a manager and recipient of funds federal budget provided for the maintenance of the Department and lower tax authorities, and the implementation of the functions assigned to them. Ensures, within its competence, the protection of information constituting state secrets. Organizes the reception of citizens, ensures timely and complete consideration of citizens' appeals, makes decisions on them and sends responses to applicants the period established by the legislation of the Russian Federation.

Organizes professional training for employees of the Department and lower tax authorities, their retraining, advanced training and internship.

Carries out, in accordance with the legislation of the Russian Federation, work on acquisition, storage, accounting and use archival documents, formed during the activities of the Department. Provides implementation information systems, automated workstations and other means of automation and computerization of work in tax authorities. Conducts competitions in the prescribed manner and concludes government contracts for placing orders for the supply of goods, performance of work, provision of services for the needs of the Department and lower tax authorities. Performs other functions provided for by federal laws and other regulatory legal acts.

In order to exercise powers in the established field of activity, management has the right to:

9. Request and receive information necessary for making decisions on issues related to the established scope of activity.

10. Involve, in the prescribed manner, scientific and other organizations, scientists and specialists to study issues related to the established field of activity.

11. Provide legal entities and individuals with explanations on issues related to the established scope of activity.

12. Exercise control over the activities of lower tax authorities.

13. Apply restrictive, precautionary and prophylactic measures provided for by the legislation of the Russian Federation, as well as sanctions aimed at preventing and (or) eliminating the consequences caused by violations by legal entities and individuals mandatory requirements in the established field of activity, in order to suppress violations of the legislation of the Russian Federation.

14. Cancel decisions of lower tax authorities or suspend their action in case of non-compliance with the legislation of the Russian Federation.

2. Individual task 2.1 Legal regulation of the procedure for calculating and paying insurance premiums

Insurance premiums must be transferred separately to the Pension Fund of the Russian Federation, the Fund social insurance Russian Federation and compulsory health insurance funds (federal and territorial). The new Law does not apply to contributions for compulsory insurance against accidents at work and occupational diseases, as well as compulsory health insurance non-working population, the payment of which is regulated by special federal laws (Part 2 of Article 1 of the Federal Law of July 24, 2009 No. 212-FZ).

In connection with the adoption of Federal Law No. 212-FZ of July 24, 2009, changes were made to a number of legislative acts of the Russian Federation, and some acts became invalid (Federal Law No. 213-FZ of July 24, 2009).

Payers of insurance premiums are organizations individual entrepreneurs and individuals, not recognized as such, who make payments and transfer other remuneration to individuals. Payers also include individual entrepreneurs, lawyers and notaries engaged in private practice who do not make payments to individuals, i.e. the same persons who, before January 1, 2010, in accordance with Ch. 24 of the Tax Code of the Russian Federation paid the unified social tax (Article 5 of the Federal Law of July 24, 2009 No. 212-FZ).

Since 2010, payers must submit calculations for insurance premiums at their place of registration to the territorial bodies of the Pension Fund of the Russian Federation and the Social Insurance Fund. It should be noted that Art. 59 of the Federal Law of July 24, 2009 No. 212-FZ provides that payers pension contributions must submit to the tax authority a declaration on these contributions for 2009 no later than March 30, 2010 in the form approved by the Ministry of Finance Russia. According to Art. 38 of Federal Law No. 213-FZ of July 24, 2009, the rights and obligations of taxpayers in relation to tax periods under the Unified Social Tax that expired before January 1, 2010 are exercised in the manner established by Chapter. 24 of the Tax Code of the Russian Federation in the previously valid version. Therefore, in 2010, UST payers making payments to individuals must submit a declaration for the unified social tax for 2009 within the usual period of time - no later than March 30 (clause 7 of Article 243 of the Tax Code of the Russian Federation), and individual entrepreneurs, lawyers and private practitioners notaries - no later than April 30 (clause 7, article 244 of the Tax Code of the Russian Federation). Such clarifications were also given by the Federal Tax Service of Russia in Letter No. ShS-22-3/717 dated September 16, 2009.

If the employer makes payments and other remuneration in in kind in the form of goods (works, services), when calculating the base for calculating contributions, their price specified by the parties to the agreement is taken into account (Part 6, Article 8 of the Federal Law of July 24, 2009 No. 212-FZ).

The rates of insurance contributions for payers making payments to individuals are as follows: in the Pension Fund of the Russian Federation - 20 percent, in the Social Insurance Fund - 2.9 percent, in the Federal Compulsory Compulsory Medical Insurance Fund - 1.1 percent and in the Federal Compulsory Compulsory Medical Insurance Fund - 2 percent (Part 1 of Article 57 of the Federal Law dated July 24, 2009 No. 212-FZ).

Organizations and individual entrepreneurs using the simplified tax system or paying UTII, as well as persons employing the work of disabled people, as well as public organizations of disabled people pay an insurance premium only to the Pension Fund at a rate of 14 percent (clause 2, part 2, article 57 of the Federal Law of July 24, 2009 No. 212-FZ).

Organizations and individual entrepreneurs who are agricultural producers or have resident status of a technology-innovation special economic zone pay insurance premiums at a rate of 20 percent (total) (clause 1, part 2, article 57 of the Federal Law of July 24, 2009 No. 212 -FZ).

Organizations and individual entrepreneurs using the unified agricultural tax pay an insurance premium to the Pension Fund at a rate of 10.3 percent (clause 3, part 2, article 57 of the Federal Law of July 24, 2009 No. 212-FZ).

Individual entrepreneurs, lawyers and private notaries (payers who do not make payments to individuals) determine the amount of contributions based on the cost insurance year, which is calculated as the product of the minimum wage (4330 rubles) and the tariff for the corresponding fund and multiplied by 12 (Part 2 of Article 13 of the Federal Law of July 24, 2009 No. 212-FZ).

The base for calculating contributions by payers making payments to individuals should not exceed 415,000 rubles, calculated on an accrual basis from the beginning of the calendar year. If this limit is exceeded, insurance premiums are not charged (Parts 4, 5, Article 8 of the Federal Law of July 24, 2009 No. 212-FZ).

The following are excluded from the list of amounts not subject to insurance premiums paid in favor of individuals:

Compensation payments for unused vacation;

Amounts of one-time financial assistance paid to family members of a deceased employee; payments in cash for work under difficult, harmful and (or) dangerous working conditions;

Payments in foreign currency in lieu of daily allowances to crew members of ships sailing abroad and crew members of Russian aircraft operating international flights;

Price uniforms issued to students and pupils in accordance with the legislation of the Russian Federation;

The cost of travel benefits provided to students (Part 1, Article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

Payments under labor and civil law contracts in favor of foreigners and stateless persons temporarily staying in the territory of the Russian Federation are not subject to insurance premiums (clause 15, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

From 3000 to 4000 rub. (per employee per year) the amount of financial assistance provided by employers, which is not subject to insurance contributions, has been increased (clause 11, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

One-time financial assistance provided by the employer in the event of the birth (adoption) of a child (no more than 50,000 rubles for each child) is not included in the base for calculating insurance premiums only if such assistance is paid within a year after the birth (adoption or adoption) ) child (clause “c”, paragraph 3, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

If employees living in the regions of the Far North and equivalent areas spend their holidays outside the Russian Federation, then insurance premiums are not subject to the cost of travel or flights at tariffs calculated from the place of departure to the checkpoint across the state border of the Russian Federation, including the cost of transporting luggage weighing up to 30 kg (clause 7, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

Payment of insurance premiums by payers making payments in favor of individuals is carried out by separate payment orders, which are sent to each of the four funds: PFR, FSS, FFOMS, TFOMS (Part 1, 8 Article 15 of the Federal Law of July 24, 2009 No. 212-FZ).

Payers making payments in favor of individuals during the settlement (reporting) period based on the results of each calendar month no later than the 15th day of the next month pay the monthly obligatory payment(Parts 3 - 5 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ).

Payers who do not make payments to individuals pay contributions for the billing period no later than December 31 of the current calendar year in separate settlement documents to the Pension Fund, FFOMS and TFOMS (Parts 2 - 4 of Article 16 of the Federal Law of July 24, 2009 No. 212-FZ ).

Payers who do not make payments to individuals have the right to voluntarily enter into legal relations under compulsory social insurance and pay contributions to the Federal Social Insurance Fund of Russia (Part 5, Article 14 of the Federal Law of July 24, 2009 No. 212-FZ).

Insurance premiums are not considered paid if payment order the incorrect KBK is indicated (clause 1, 3, part 5, clause 4, part 6, article 18 of the Federal Law of July 24, 2009 No. 212-FZ).

Offsetting overpaid insurance premiums to the budget of one fund against payments to the budget of another fund is impossible (Part 21, Article 26 of the Federal Law of July 24, 2009 No. 212-FZ).

Payers making payments to individuals submit calculations for insurance premiums to the territorial authorities at the place of their registration: Pension Fund - before May 1, August 1, November 1 and February 1 of the next year, respectively), and the Social Insurance Fund - before April 15, July 15, 15 October, January 15 of the following year) (Part 9 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ).

Payers who have the average number of employees for the previous calendar year more than 100 people, as well as newly created organizations whose number of employees exceeds the established limit, submit calculations only in electronic form with an electronic digital signature (Article 61 of the Federal Law of July 24, 2009 No. 212-FZ).

In the event of termination of the activities of an organization (due to liquidation) or an individual entrepreneur, calculations must be submitted before the day of filing the specified application (Part 15, Article 15 of the Federal Law of July 24, 2009 No. 212-FZ).

In the event of reorganization of an organization, legal successors are required to transfer contributions and submit settlements for the reorganized legal entity, regardless of whether they were aware of the non-payment of insurance premiums by the reorganized entity before the completion of the reorganization (Part 16, Article 15 of the Federal Law of July 24, 2009 No. 212- Federal Law).

Payers who do not make payments to individuals submit calculations for insurance premiums to the territorial body of the Pension Fund of the Russian Federation before March 1 of the following year (Part 5 of Article 16 of the Federal Law of July 24, 2009 No. 212-FZ).

In the event of termination of the activities of an individual as an individual entrepreneur, calculations are submitted before the day of filing an application for termination of activities with the registration authority (Part 6, Article 16 of the Federal Law of July 24, 2009 No. 212-FZ).

Payers making payments to individuals are required to submit reports to the Pension Fund for personalized accounting by August 1, 2010 and January 1, 2011, respectively (Clause 12, Article 37 of the Federal Law of July 24, 2009 No. 213-FZ) .

The safety of documents confirming the calculation and payment of insurance premiums must be ensured for six years (clause 6, part 2, article 28 of the Federal Law of July 24, 2009 No. 212-FZ).

On-site inspection insurance premium payer is carried out no more than once every three years and lasts no more than two months from the date of the decision on its appointment (Parts 10, 11, Article 35 of the Federal Law of July 24, 2009 No. 212-FZ).

For submitting a calculation with a zero amount after 180 calendar days from the established deadline, liability is provided in the form of a minimum fine of 1000 rubles. (Part 2 of Article 46 of the Federal Law of July 24, 2009 No. 212-FZ).

Decisions to hold (or refuse to hold) an insurance premium payer liable for committing an offense can be appealed to a higher authority and to the court at the same time (Part 2 of Article 54 of the Federal Law of July 24, 2009 No. 212-FZ).

2.2 Features of the transition period from paying the unified social tax to paying insurance contributions

On January 1, 2010, Federal Law No. 212-FZ of July 24, 2009 came into force, which regulates relations related to the calculation and payment of insurance premiums, and Ch. 24 of the Tax Code of the Russian Federation "Unified Social Tax" has lost force. Insurance contributions must be transferred separately to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory health insurance funds (federal and territorial). The new Law does not apply to contributions for compulsory insurance against industrial accidents and occupational diseases, as well as to compulsory health insurance for the non-working population, the payment of which is regulated by special federal laws.

In connection with the adoption of Federal Law No. 212-FZ, changes were made to a number of legislative acts of the Russian Federation, and some acts became invalid.

From 2011, a significant increase in insurance premium rates is planned, but in 2010, reduced rates are in effect. At the same time, for some categories of payers for the period 2010 - 2014. a gradual transition to the application of generally established tariffs is envisaged.

The following are recognized as payers of insurance premiums (Clause 1, Article 5 of the Law on Insurance Contributions):

Persons making payments and other remuneration to individuals: organizations, individual entrepreneurs, individuals not recognized as individual entrepreneurs;

Persons who do not make payments and other remuneration to individuals: individual entrepreneurs, lawyers, notaries engaged in private practice.

It is important that federal laws on specific types of compulsory social insurance may establish other categories of policyholders who are payers of insurance premiums (Clause 2 of Article 5 of the Law on Insurance Contributions).

In 2010, contribution rates will repeat the UST rates without taking into account the regressive scale: In the Pension Fund - 20%, in the Social Insurance Fund - 2.9%, in the FFOMS - 1.1% and in the TFOMS - 2%. The total rate will be 26% (Table 2.1). Pension contributions will be distributed as follows. For people born in 1966 and older, all 20% will go to the insurance portion. For persons born in 1967 and younger, 14% will go to the insurance part, and 6% to the funded part. In addition, in 2010, reduced tariffs will be applied for agricultural producers, residents of the technology-innovative special economic zone and for taxpayers of the Unified Agricultural Tax.

Table 2.1 - Insurance premium rates in 2010

Starting from 2011, insurance premium rates will increase and will be: in the Pension Fund - 26%, in the Social Insurance Fund - 2.9%, in the Federal Compulsory Compulsory Medical Insurance Fund - 2.1% and in the TFOMS - 3%. The total rate will reach 34% (Table 2.2). Pension contributions will be distributed as follows. For people born in 1966 and older, all 26% will go to the insurance portion. For people born in 1967 and younger, 20% will go to the insurance part, and 6% to the savings part.

In the period from 2011 to 2014 inclusive, reduced tariffs will be in effect for agricultural producers, residents of the technology-innovative special economic zone, taxpayers of the Unified Agricultural Tax, indigenous peoples of the North and organizations of the disabled.

Table 2.2 - Insurance premium rates since 2011

Starting from 2015, all preferential tariffs are cancelled.

In 2010, which is a transition period, for agricultural producers, residents of the technology-innovative SEZ, payers of the simplified tax system, UTII, Unified Agricultural Tax, organizations of disabled people, art. 57 of the Law establishes reduced insurance rates:

For agricultural producers who meet the criteria specified in Art. 346.2 of the Tax Code of the Russian Federation, with the exception of organizations and individual entrepreneurs using the Unified Agricultural Tax, organizations of folk arts and crafts and family (tribal) communities of indigenous peoples of the North engaged in traditional economic sectors:

Table 2.3 - Insurance premium rates in 2010

Pension Fund of the Russian Federation	FSS RF	FFOMS	TFOMS
15,8%	1,9%	1,1%	1,2%

For payers of insurance premiums who make payments and other remunerations to individuals who are disabled people of group I, II or III - in relation to the specified payments and remunerations, for public organizations disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80%, their regional and local branches, for organizations, authorized capital which consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50%, and the share wages disabled people in the wage fund is at least 25%, for institutions created to achieve educational, cultural, medical and health, physical education, sports, scientific, information and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the only owners of whose property are public organizations of disabled people, with the exception of payers of insurance premiums engaged in the production and (or) sale of excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list, approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of disabled people.

Table 2.4 - Insurance premium rates in 2010

Pension contributions paid at these preferential rates in 2010 are distributed as follows (Article 33 of Federal Law No. 167-FZ of December 15, 2001 (as amended on July 24, 2009)):

For agricultural producers who meet the criteria specified in Art. 346.2 of the Tax Code of the Russian Federation, with the exception of organizations and individual entrepreneurs applying the unified agricultural tax, organizations of folk arts and crafts and family (tribal) communities of indigenous peoples of the North engaged in traditional economic sectors:

Table 2.6 - Insurance premium rates

For organizations and individual entrepreneurs with resident status of a technology-innovation special economic zone and making payments to individuals working in the territory of a technology-innovation special economic zone;

For organizations and individual entrepreneurs using the simplified tax system;

For organizations and individual entrepreneurs paying UTII (in relation to payments and other remunerations made to individuals in connection with the conduct of entrepreneurial activity, subject to a single tax on imputed income for certain types of activities);

For insurers making payments and other rewards to individuals who are disabled people of group I, II or III - in relation to the specified payments and rewards, for public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members are disabled people and their legal representatives constitute at least 80% of their regional and local branches (hereinafter referred to as public organizations of disabled people), for organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50%, and the share of wages disabled people in the wage fund is at least 25%, for institutions created to achieve educational, cultural, medical and health, physical education, sports, scientific, information and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the only owners of whose property are public organizations of disabled people, with the exception of insurers engaged in the production and (or) sale of excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of disabled people:

Table 2.7 - Insurance premium rates

For organizations and individual entrepreneurs using the Unified Agricultural Tax:

Blitz 2.7 - Insurance premium rates

In addition, Art. 58 of Law No. 212-FZ also provides for reduced rates of insurance premiums for individual categories payers of insurance premiums in transition period 2011 - 2014:

1) for agricultural producers who meet the criteria specified in Art. 346.2 of the Tax Code of the Russian Federation, for organizations of folk arts and crafts and family (tribal) communities of indigenous peoples of the North engaged in traditional economic sectors;

2) for organizations and individual entrepreneurs with resident status of a technology-innovation special economic zone and making payments to individuals working in the territory of a technology-innovation special economic zone;

3) for organizations and individual entrepreneurs using the Unified Agricultural Tax;

4) for payers of insurance premiums making payments and other remuneration to individuals who are disabled people of group I, II or III - in relation to these payments and remunerations, for public organizations of disabled people, for organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50%, and the share of the wages of disabled people in the wage fund is at least 25%, for institutions created to achieve educational, cultural, health, physical education, sports, scientific, information and other social purposes, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the only owners of whose property are public organizations of disabled people, with the exception of insurance premium payers engaged in the production and (or) sale of excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of disabled people during 2011 - 2014. The following insurance premium rates will apply:

Table 2.8 - Insurance premium rates

Name	2011 - 2012	2013 - 2014
Pension Fund	16,0%	21,0%
FSS	1,9%	2,4%
FFOMS	1,1%	1,6%
TFOMS	1,2%	2,1%

The amounts of pension contributions paid at this rate must be distributed as follows (Article 33 of the Federal Law of December 15, 2001 No. 167-FZ (as amended on July 24, 2009)):

Table 2.9 - Insurance premium rates

At the same time, it is envisaged that in 2011-2014. the shortfall in budget revenues of state extra-budgetary funds in connection with the establishment of reduced rates of insurance premiums for insurance premium payers specified in Part 1 of Article 54 of the law are compensated by interbudgetary transfers from the federal budget transferred to the budgets of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal compulsory health insurance fund.

The amount of said compensation is determined as the difference between the amount of insurance premiums that could be paid by the specified payers of insurance premiums in accordance with the tariffs established by Part 2 of Article 12 of the bill, and the amount of insurance premiums payable by them in accordance with Part 2 of Article 54 of the bill, and is established to the appropriate fiscal year federal laws on the federal budget for the next financial year and planning period. The provision of compensation to the budgets of territorial compulsory health insurance funds is carried out by the Federal Compulsory Health Insurance Fund.

In 2010, such compensation for lost income due to the establishment of reduced insurance premium rates is provided only for the budget of the Pension Fund of the Russian Federation.

In addition, the bill includes rules relating to ensuring the fulfillment of the obligation to pay insurance premiums and control over the payment of insurance premiums, establishes the amount and procedure for calculating penalties in case of violation established deadlines payment of insurance premiums, as well as liability measures applied to insurance premium payers and banks if they violate the procedure for paying insurance premiums.

In 2009, 66.6 billion rubles of taxes and fees administered by the Federal Tax Service of Russia were mobilized into the budgets of various levels in Moscow. (taking into account revenues from enterprises transferred for tax registration to interregional inspectorates for the largest taxpayers), which is 7.6 billion rubles, or 10.3% lower than the 2008 level. The volume of tax revenues to the federal budget decreased by 16.3%, consolidated budget region by 5.3%, including in the regional by 8.1%, municipal - an increase of 3.8%.

State extra-budgetary funds received the unified social tax, insurance contributions, as well as funds to repay arrears, penalties and fines on insurance contributions - 18.8 billion rubles, which is 6.1% higher than 2008 revenues.

Receipts of insurance contributions credited to the Pension Fund of the Russian Federation increased by 7.2%, the unified social tax to the federal and territorial Compulsory Medical Insurance Funds by 5.8% and 6.3%, to the Social Insurance Fund - decreased by 17.2%.

The consequences of the economic crisis had a negative impact on the tax base of the main income-generating types of taxes and the volume of tax revenues, which had the greatest impact on revenues in the 2nd and 3rd quarters of this year. If in the first quarter there was a slowdown in growth rates - 103.5% against 131.7% for the same period in 2008, then in the second and third quarters - the volume of revenues decreased by 14.4% and 21.2%, in the fourth - by 4 ,8%.

The volume of revenues was significantly reduced: income tax - by 39.8% (by 6.7 billion rubles), mineral extraction tax by 42.2% (2.3 billion rubles) and VAT by 4% (RUB 527.8 million).

Revenues from property tax for individuals increased by 1.8 times (by 126.6 million rubles), land tax by 1.2 times (231 million rubles), and transport tax by 25.5% (169.5 million). . rub.).

The bulk of budget revenues at all levels is generated through: personal income tax – 25.2%; VAT – 19.1%; income tax – 15.1%; single social tax credited to the federal budget – 8.4%. The share of income tax in total revenues decreased by 7.4 percentage points, and as a result, regional budget revenues were significantly reduced. An increase in the volume of land tax revenues by 1.2 times and its share by 0.5 percentage points had a positive effect on the revenues of municipal budgets.

In 2009, the share of Moscow in total tax revenues increased by 0.8.

The main types of economic activity, providing about 75% of tax revenues in the region, include: manufacturing - 17.4 billion rubles. (28.4%); transport and communications – 8.1 billion rubles. (13.3%); wholesale and retail trade, auto repair Vehicle, motorcycles, household products and personal items – 5.9 billion rubles. (9.6%); production and distribution of electricity, gas and water – 5.4 billion rubles. (8.8%); mining - 4.6 billion rubles. (7.5%); construction – 3.8 billion rubles. (6.3%).

The volume of revenues was significantly reduced: in mining - by 44.1% (oil and natural gas production - 4_.3%); manufacturing industries - by 20.5%; financial activities– by 24.6%; operations with real estate, rent and provision of services by 9.6%; construction – by 8.6%; wholesale and retail trade, repair vehicles, motorcycles, household products and personal items – by 3.1%.

Over the past 2009 to the Federal tax service arrived for budget system Russia 8.379 trillion. rub. This is 16.5% less than in 2008. Tax revenues The federal budget decreased by 26%.

Without taking into account state extra-budgetary funds, tax revenues into the consolidated budget of the Russian Federation (which includes federal and regional budgets) amounted to 6.798 trillion. rub., which is 19.6% less than a year earlier.

In addition, the Federal Tax Service published an updated figure for collections for the federal budget: it received 3,012.4 billion rubles from tax authorities last year. (decrease by 26%) (Fig. 1).

According to the original plan for 2009, the Federal Tax Service was supposed to collect 4.9 trillion. rubles But due to the crisis, the government cut the plan by almost half, to 2.6 trillion. rubles If the collection plans had been maintained, then at the end of the year the Federal Tax Service would not have fulfilled the plan by almost 40%.

Receipts of the Unified Social Tax (abolished in 2010) to the federal budget in 2009 amounted to 509.8 billion rubles. and compared to 2008 increased by 3 billion rubles, or 1%.

Rice. 1 - Receipt of the UST in the federal budget for 2008-2009.

In January-February 2010, the budget system of the Russian Federation received 2,343.4 million rubles of income administered by the Federal Tax Service of Russia, which is 260.9 million rubles or 10 percent less than the level similar period 2009. The main reason for the decrease in payment receipts is the abolition of the unified social tax since 2010 and the transfer of the responsibility for administering insurance contributions to compulsory pension insurance to the bodies of the Pension Fund of the Russian Federation. In comparable conditions (excluding the unified social tax and insurance contributions for compulsory health insurance), revenues to the budget system for January-February of this year. increased by 339.8 million rubles or 20.5 percent.

The federal budget (including the unified social tax credited to the federal budget) received 676.7 million rubles, which is 28.4 million rubles or 4 percent lower than the level of January-February last year (Fig. 2).

The main revenue sources of the federal budget: value added tax (72.8 percent of federal budget revenues); excise taxes on excisable products (13.2 percent) and unified social tax credited to the federal budget (11.3 percent).

Rice. 2 - Receipt of taxes and fees into the budget system of the Russian Federation for 2009, billion rubles.

Without taking into account the unified social tax credited to the federal budget, budget revenues increased by 104.8 million rubles or 21.2 percent. To local budgets in January-February of this year. 477.0 million rubles were received, which is higher than the level of the same period last year by 53.0 million rubles or 12.5 percent.

Income structure local budgets:

Personal income tax – 281.3 million rubles or 59 percent in total amount local budget revenues;

Taxes on total income – 98.8 million rubles or 20.7 percent;

Land tax(taking into account receipts from obligations arising before January 1, 2006) - 86.2 million rubles or 18.1 percent;

Property tax for individuals – 3.6 million rubles or 0.8 percent;

Other taxes and fees (state duty, revenues to pay off debts on canceled taxes and non-tax revenues administered by tax authorities) - 7.1 million rubles or 1.4 percent.

The calculation of the amounts of insurance premiums for compulsory medical insurance credited to compulsory medical insurance funds is carried out as part of the preparation of draft laws on the budgets of compulsory medical insurance funds for the next financial year and for the planning period using financial variables and established rates of insurance premiums.

The amount of insurance premiums for compulsory health insurance is determined from the projected amount of the wage fund (according to the Ministry economic development and trade of the Russian Federation or the relevant executive authorities of the constituent entities of the Russian Federation) taking into account the coefficient of adjustment of the wage fund for amounts not subject to insurance contributions, at the rate established by the Federal Law of July 24, 2009 No. 212-FZ “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" (hereinafter referred to as the Federal Law) in the part credited to compulsory medical insurance funds, using the collection rate and revenues, additionally accrued payments for insurance premiums for compulsory medical insurance, based on the results of inspections of the correctness of calculation, completeness and timeliness of payment (transfer) of insurance contributions to compulsory medical insurance funds (according to the Pension Fund of the Russian Federation or a branch of the Pension Fund of the Russian Federation of a constituent entity of the Russian Federation, taking into account the characteristics of socio-economic conditions in the corresponding constituent entity of the Russian Federation and transitional provisions provided for by the Federal Law and agreed with the Pension Fund of the Russian Federation or branches of the Pension Fund of the Russian Federation of the constituent entities of the Russian Federation (the body exercising control over the payment of insurance contributions).

In 2010, for insurance premium payers, the base for calculating insurance premiums for each individual is established in an amount not exceeding 415,000 rubles on an accrual basis from the beginning of the billing period. Insurance premiums are not charged for amounts of payments and other remuneration in favor of individuals exceeding 415,000 rubles on an accrual basis from the beginning of the billing period.

From January 1, 2011 limit value The base for calculating insurance premiums for compulsory health insurance is subject to annual indexation in accordance with the growth of average wages in the Russian Federation. The amount of this indexation is determined by the Government of the Russian Federation.

At the same time, the Federal Compulsory Health Insurance Fund sends a calculation of the receipt of insurance premiums for compulsory medical insurance in 2010-2012, credited to the Federal Compulsory Health Insurance Fund with the applied coefficients (Table 2.10).

Calculation of the volume of receipts of insurance premiums for compulsory medical insurance, taxes provided for by special tax regimes, into compulsory medical insurance funds for 2010.

The coefficient of adjustment of the wages for group A is calculated based on the data for group A, by excluding from the total wages part of the wages for group B, where:

Group A - organizations that make payments to individuals, with the exception of those acting as employers - agricultural producers, organizations of folk arts and crafts and tribal, family communities of indigenous peoples of the North, engaged in traditional economic sectors.

Group B - organizations acting as employers - agricultural producers, organizations of folk arts and crafts and tribal communities of indigenous peoples of the North engaged in traditional economic sectors.

3. The coefficient for adjusting the personal wage for amounts not subject to insurance premiums is calculated based on the amounts not subject to insurance premiums for compulsory medical insurance and the base for calculating insurance premiums for compulsory medical insurance for group A.

4. Effective tariff rate - calculated based on the amounts accrued for compulsory medical insurance premiums in group A and the base for calculating compulsory medical insurance premiums.

5. Collection rate coefficient - calculated as a percentage and represents the ratio of received insurance premiums for compulsory medical insurance to the accrued amounts for compulsory health insurance.

6. The coefficient of missing amounts in connection with the transition of certain categories of insurance premium payers to special tax regimes is calculated taking into account the dynamics of the transition of payers to special tax regimes.

7. Calculation of receipt of insurance premiums for compulsory medical insurance:

formula: (7) = (1)*(2)*(3)*(4)*(5)*(6) / 100

The amount of taxes provided for by special tax regimes is determined based on the amount of planned revenues indexed to the index consumer prices the corresponding accounting year (according to the Ministry of Economic Development and Trade of the Russian Federation or the relevant executive authorities of the constituent entities of the Russian Federation).

Calculation of the volume of receipts of insurance premiums for compulsory medical insurance, insurance premiums for compulsory medical insurance paid by payers applying special tax regimes to compulsory medical insurance funds for 2011-2012.

2. The coefficient for adjusting the federal wage for amounts not subject to insurance premiums is determined by excluding from the total amount of the federal wage the amounts of the federal wage that are not subject to insurance premiums for compulsory medical insurance.

3. Tariff rate - approved by Federal Law.

4. Collection rate - calculated as a percentage and represents the ratio of received insurance premiums for compulsory medical insurance to the accrued amounts of insurance premiums for compulsory medical insurance.

5. Additional accrued payments for compulsory medical insurance premiums based on the results of checks carried out on the correctness of calculation, completeness and timeliness of payment (transfer) of compulsory medical insurance premiums to compulsory medical insurance funds - according to the Pension Fund of the Russian Federation or branches of the Pension Fund of the Russian Federation of the constituent entities of the Russian Federation.

6. Calculation of the receipt of insurance premiums for compulsory medical insurance.

(6) = (1) * (2) * (3) * (4) * (5) / 100 .

Table 2.10 - The following tariff rates are applied for the receipt of insurance premiums for compulsory health insurance in the Compulsory Medical Insurance Fund and territorial compulsory health insurance funds

2010		2011-2012		2013-2014		2015
Compulsory Medical Insurance Fund	TFOMS	Compulsory Medical Insurance Fund	TFOMS	Compulsory Medical Insurance Fund	TFOMS	Compulsory Medical Insurance Fund	TFOMS
Main category of payers	1,1	2,0	2,1	3,0	2,1	3,0	2,1	3,0
Agricultural producers	1,1	1,2	1,1	1,2	1,6	2,1	2,1	3,0
Organizations with resident status of a technology-innovative special economic zone	-	-	1,1	1,2	1,6	2,1	2,1	3,0
Organizations operating in the field of information technology	-	-	1,1	1,2	1,6	2,1	2,1	3,0
Organizations employing disabled people	-	-	1,1	1,2	1,6	2,1	2,1	3,0
Organizations applying special tax regimes: Single tax levied in connection with the application of the simplified taxation system Unified agricultural tax

The amount of insurance premiums for compulsory medical insurance credited to compulsory medical insurance funds for payers applying special tax regimes is determined:

Tax levied in connection with the application of the simplified taxation system

Single tax on imputed income for certain types of activities

FW* x tariff rate x collection rate;

Agricultural tax

Payroll* x tariff rate x collection rate,

where FZP* is the wage fund of payers of insurance premiums for compulsory medical insurance who apply special tax regimes.

In 2010, reduced rates of insurance premiums are applied to payers of insurance premiums for compulsory medical insurance - agricultural producers who meet the criteria in paragraph 2 of Article 346 Tax Code Russian Federation, with the exception of organizations and individual entrepreneurs applying the unified agricultural tax; organizations of folk artistic crafts and tribal, family communities of indigenous peoples of the North engaged in traditional economic sectors (Clause 1, Part 1, Article 5 of the Federal Law).

During 2011-2014, reduced insurance premium rates are applied for payers of insurance premiums specified in paragraph 1 of part 1 of article 5 of the Federal Law:

1. agricultural producers who meet the criteria specified in paragraph 2 of Article 346 of the Tax Code of the Russian Federation; organizations of folk arts and crafts and tribal, family communities of indigenous peoples of the North engaged in traditional economic sectors;

2. organizations and individual entrepreneurs with resident status of a technology-innovation special economic zone and making payments to individuals working in the territory of a technology-innovation special economic zone;

3. organizations and individual entrepreneurs applying the unified agricultural tax;

4. payers of insurance premiums making payments and other remuneration to individuals who are disabled people of group I, II or III - in relation to the specified payments and remuneration; public organizations of disabled people; organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is more than 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent; institutions created to achieve educational, cultural, medical and recreational, physical culture, sports, scientific, information and other social goals, as well as to provide legal and other assistance to people with disabilities, disabled children and their parents, the only owners of whose property are public organizations disabled people, with the exception of payers of insurance premiums engaged in the production and (or) sale of excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of disabled people.

Arrears, penalties and fines on contributions are planned based on the dynamics of revenues previous periods. Calculation of the receipt of arrears, penalties and fines for insurance premiums for compulsory medical insurance formed in 2010 is not provided in connection with the introduction of the Federal Law.

2.3 Assessment of the main problems associated with the procedure for calculating and paying insurance contributions to extra-budgetary funds

Due to the abolition of the UST from 2010, difficulties will arise with the offset of overpayments under the UST. After all, starting from 2010, the administrator of insurance premiums will be non-budgetary funds, and tax authorities will continue to deal with overpayments of the unified social tax for previous years.

You can avoid difficulties with offsetting the UST against other taxes by “closing” 2009 with a zero balance front card. To do this, try not to overpay based on the results of 2009. If the company already has a tax overpayment, write to the Federal Tax Service an application for its offset against the remaining payments under the Unified Social Tax in the second half of the year.

You may also have problems with:

1) foreign workers

The employee is a foreign citizen registered at his place of residence in Russia. Should an organization pay insurance premiums for compulsory pension insurance from payments to such an employee?

As stated in Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, this article was amended by the Federal Law of July 20, 2004 No. 70-FZ. They came into force on January 1, 2005. According to the amendments, insured persons who are subject to compulsory pension insurance include foreign citizens and stateless persons permanently or temporarily residing in Russia, provided that they work under employment or civil law contracts.

In the Federal Law of July 25, 2002 No. 115-FZ “On legal status foreign citizens in the Russian Federation" there are three categories of foreigners staying in Russia. These are temporary residents, temporary residents and permanent residents.

This means that an employee - a foreign citizen with the status of permanently or temporarily residing in Russia - is recognized as an insured person under compulsory pension insurance. Payments made to such an employee are subject to insurance contributions to the Pension Fund.

Insurance contributions for compulsory pension insurance are not charged for payments in favor of foreign citizens who have the status of temporarily staying in the territory of the Russian Federation and are not insured persons.

The calculation of unified social tax and insurance contributions for compulsory pension insurance for payments to foreign citizens is explained by the Ministry of Finance of Russia in letter dated 06/03/2005 No. 03-05-02-04/116.

Payments and other remuneration accrued to individuals under employment and civil law contracts, the subject of which is the performance of work and provision of services, as well as under copyright agreements, are subject to UST. This is stated in paragraph 1 of Article 236 of the Tax Code. These rules also apply to payments in favor of foreign citizens.

2) additional leave

According to the collective agreement, if an organization provides employees with irregular working hours with additional leave of seven days, should insurance premiums be calculated from the amounts paid for the additional leave?

Employees with irregular working hours have the right to additional paid leave. The duration, procedure and conditions for its provision are determined by a collective agreement or local regulations. These are the requirements of Articles 116 and 119 Labor Code.

Expenses that reduce taxable profit include expenses for wages retained by employees during the period of vacation provided for by the legislation of the Russian Federation. This is stated in paragraph 7 of Article 255 of the Tax Code.

At the same time, for profit tax purposes, expenses for vacation pay additionally provided to employees under a collective agreement are not taken into account, that is, in excess of those provided for current legislation. This is indicated in paragraph 24 of Article 270 of the Code.

Clause 1 of Article 236 of the Tax Code lists payments and remuneration, taxable insurance premiums. These are amounts that taxpayers accrue in favor of individuals under labor, civil and copyright contracts. However, these payments and remuneration are not recognized as objects of taxation if for taxpayer organizations they are not classified as expenses that reduce the tax base for income tax. This is provided for in paragraph 3 of Article 236 of the Code.

According to the letter of the Ministry of Finance of Russia dated January 13, 2006 No. 03-03-04/2/5, expenses for payment of annual additional leave of at least three calendar days for profit tax purposes are taken into account in actual amounts, subject to the procedure for providing said leave, provided for by the current legislation of the Russian Federation.

Consequently, the organization can include the costs of paying for additional leave, subject to the procedure for providing it, as expenses that reduce the tax base for income tax. Accordingly, such amounts should be subject to insurance premiums.

Only compensation paid upon dismissal of an employee for unused vacation is not subject to unified social tax. The basis is subparagraph 2 of paragraph 1 of Article 238 of the Tax Code.

Article 126 of the Labor Code allows part of the vacation exceeding 28 calendar days to be replaced with monetary compensation. This applies, in particular, to additional holidays. Amounts monetary compensation for unused vacation should be included in expenses for profit tax purposes, as required by paragraph 8 of Article 255 of the Tax Code. Such amounts are subject to insurance premiums in accordance with the generally established procedure.

3) pension contributions to non-state pension funds

If under a non-state agreement pension provision the organization transfers pension contributions to a joint account in a non-state pension fund. Are insurance premiums calculated on the amount of such pension contributions?

The recognition of certain payments as taxable insurance premiums depends on how they are taken into account for profit tax purposes. Payments and rewards are not subject to insurance premiums if taxpayer organizations do not classify them as expenses that reduce the tax base for income tax. This is indicated in paragraph 3 of Article 236 of the Tax Code.

The procedure for including amounts of pension contributions transferred to NPFs as expenses that reduce taxable profit is established by paragraph 16 of Article 255 of the Code. Federal Law No. 204-FZ amended this article. They came into force on January 1, 2005. Thus, pension contributions are taken into account in labor costs only if a pension scheme is applied that provides for the recording of such contributions in the personal accounts of NPF participants. At the same time, non-state pension agreements must provide for the payment of pensions until the funds in the participant’s personal account are exhausted, but for at least five years.

Thus, the tax base for insurance contributions includes only the amounts of pension contributions transferred under non-state pension agreements to the personal accounts of NPF participants, and in an amount not exceeding 12 percent of the amount of labor costs. There is no need to accrue a single social tax on contributions transferred to a joint account in a non-state pension fund.

The organization is obliged to keep records of the amounts of accrued payments, the amounts of tax calculated on them, as well as the amounts of tax deductions for each employee in whose favor payments are made. This obligation is provided for in paragraph 4 of Article 243 of the Tax Code.

4) with health insurance

If the company has entered into a voluntary personal insurance agreement for its employees for 2 years, providing for payment of their medical expenses. Is it necessary to accrue unified social tax on insurance premiums?

Subparagraph 7 of paragraph 1 of Article 238 of the Tax Code expressly states that the amounts of payments or contributions under voluntary personal insurance contracts for employees, which provide for payment by insurers of the medical expenses of these insured persons and are concluded for a period of at least one year, are not subject to UST.

The company has the right not to include in the tax base for the unified social tax the amount of insurance payments under this insurance contract.

What if contracts are subsequently concluded for a period of less than one year? Will the object of UST taxation appear in this case?

Contributions under voluntary personal insurance agreements for employees, which provide for payment by insurers of medical expenses of the insured persons and concluded for a period of less than a year, are also not subject to UST. But this is a different norm. In accordance with paragraph 3 of Article 236 of the Code, payments that are not classified as expenses that reduce the tax base for income tax are not subject to UST. Labor costs include the amount of contributions under voluntary personal insurance contracts for employees, concluded for a period of at least a year and providing for payment by insurers of medical expenses of insured employees. This is the requirement of paragraph 16 of Article 255 of the Tax Code.

This means that expenses under contracts concluded for a period of less than a year are not included in expenses that reduce the tax base for income tax. This follows from paragraph 6 of Article 270 of the Tax Code.

Accordingly, the amounts of insurance premiums transferred to the insurance company under personal insurance contracts for employees, which provide for the payment of medical expenses by insurers and concluded for a period of less than one year, are also not subject to UST taxation.

5) field allowance

If the organization pays compensation to employees performing geological exploration work. Are such compensations subject to the provisions of Article 238 of the Tax Code?

Workers performing geological exploration work are paid field pay in the manner and amount provided for by the Regulations on the payment of field pay to employees of geological exploration and topographic-geodetic enterprises, organizations and institutions of the Russian Federation engaged in geological exploration and topographic-geodetic work. Let me remind you that this Regulation was approved by Resolution of the Ministry of Labor of Russia dated July 15, 1994 No. 56. Paragraph 2 of the Regulation states that field allowances are paid to employees of geological exploration organizations in order to compensate for increased costs when performing work in the field.

In addition, paragraph 4 of the appendix to the resolution of the Ministry of Labor of Russia dated June 29, 1994 No. 51 provided for the payment of field allowances when performing certain types of work. However, this resolution, in accordance with the resolution of the Ministry of Labor of Russia dated April 26, 2004 No. 60, was declared invalid.

Thus, for the period after the repeal of the resolution of the Ministry of Labor of Russia dated June 29, 1994 No. 51, all types of field allowance are subject to insurance premiums. An exception is field allowance paid in accordance with the resolution of the Ministry of Labor of Russia dated July 15, 1994 No. 56. Such allowance applies to compensation payments, falling under subparagraph 2 of paragraph 1 of Article 238 of the Tax Code.

6) special mode

Does an organization applying a special tax regime have the right not to charge insurance premiums for compulsory pension insurance on the amounts of financial assistance and bonuses paid on anniversaries?

The object of taxation of insurance premiums and the base for calculating insurance premiums for compulsory pension insurance are the object of taxation and the tax base for the unified social tax. This is stated in paragraph 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation.” Therefore, all payments and rewards paid under employment and civil contracts are subject to insurance contributions for compulsory pension insurance.

Payments and rewards are not recognized as an object of taxation under the Unified Tax Code unless they are classified as expenses that reduce the tax base for income tax in the current reporting (tax) period. This is provided for in paragraph 3 of Article 236 of the Tax Code.

Accordingly, payments and remunerations named in Article 270 of the Code are not subject to UST and insurance contributions for compulsory pension insurance. Thus, according to paragraph 23 of this article, expenses in the form of amounts of financial assistance to employees are not taken into account for profit tax purposes. And in accordance with paragraph 21 of Article 270 of the Code, expenses for any types of remuneration provided to management or employees in addition to remunerations paid on the basis of employment contracts.

Thus, organizations that form the tax base for income tax do not pay contributions to compulsory pension insurance on amounts of financial assistance and bonuses dedicated to anniversaries.

It must be said that this procedure for calculating the unified social tax and insurance contributions for compulsory pension insurance from the amounts of the listed payments applies only to organizations that are recognized as payers of income tax.

An organization that uses special mode taxation, is exempt from income tax. Therefore, the provisions of paragraph 3 of Article 236 of the Code do not apply in the case under consideration. This means that from the amounts of financial assistance and bonuses dedicated to anniversaries, the organization must calculate and pay insurance contributions for compulsory pension insurance in the generally established manner.

If the organization carries out two types of activities. One of them is transferred to UTII, and the other is taxed at common system taxation and there are employees who are engaged in all types of activities. How to correctly apply the regressive scale for calculating insurance premiums for compulsory pension insurance?

When calculating insurance premiums for compulsory pension insurance, it is necessary to apply regressive tariffs to the total amount of payments and remunerations paid to individuals for all types of activities. This procedure is established by Federal Law No. 167-FZ of December 15, 2001.

To calculate the amount of insurance contributions for compulsory pension insurance, which is recognized as a tax deduction when calculating the unified social tax, taxpayers reduce it by the amount of insurance contributions for compulsory pension insurance accrued by them for the same period. This is stated in paragraph 2 of Article 243 of the Code.

Insurance contributions for compulsory pension insurance, applied as tax deduction when calculating the unified social tax, they are calculated based on the amount of payments only for types of activities taxed under the general tax regime, using tariffs corresponding to the amount of these payments.

IN in this case There is no need to calculate insurance premiums for activities subject to UTII only. Insurance contributions for compulsory pension insurance cannot be calculated by summing up payments calculated separately for types of activities taxed under special and general tax regimes. The fact is that an overestimation of the amounts of contributions to be transferred to the Pension Fund may occur. Similar explanations are given by the Ministry of Finance of Russia in letter dated December 7, 2005 No. 03-05-02-04/216.

2.4 Assessing the effectiveness of introducing insurance premiums on the territory of the Russian Federation

The need to make changes to the pension system is caused by demographic processes, namely the aging of the population. The current so-called principle of generational solidarity, that is, when the working population provides a pension to the non-working population, ceases to be effective. The number of pensioners is growing every year, the percentage of the working-age population is decreasing, and there are simply not enough funds to pay pensions.

The population of a state is considered old if in its structure the proportion of people aged 65 years and older exceeds 7%. In Russia this figure is 12%. There are only 1.7 workers per pensioner. The country's population is aging, for the period 1989 – 2007. the average age of a Russian increased by 4.5 years, to 38.5 years (Fig. 3).

And the implementation of the principle - “today’s” employee supports “yesterday’s” employee - becomes difficult. This led to the need to carry out pension reform.

The only way out of the current situation, according to the government, is to refuse to finance pensions by the state and transfer this responsibility to future pensioners themselves. In other words, the transition to funded pension formation. The state, in turn, will control that citizens save money for old age (pay the required contributions) and transfer it to the management company.

From the very beginning, these reform ideas did not find support from the main economic ministries - the Ministry of Finance and the Ministry of Economic Development. But the refusal did not become a reason to retreat from the plan, and the preparation of projects was transferred to the social department - the Ministry of Health. A package of bills amending pension legislation was adopted by Federal Law No. 212-FZ of July 24, 2009 "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" (hereinafter referred to as Law No. 212).

Figure 3 - Average age of the Russian population and developed countries Europe

Over the past decade, despite the significant amount of money invested in the pension reform, the rules for calculating and paying pensions have remained virtually unchanged. That is, as predicted, the pension system continues to operate, which involves limiting the maximum value of the accrued pension (i.e., the size of the pension, in essence, does not depend on the size of contributions to the Pension Fund of the Russian Federation and wages).

The development of endowment insurance in our country is still in its infancy. Today there are only losses from it, and significant ones at that, which are fully compensated by budget funds. Billions of dollars spent by employers on savings part labor pension, remain in the accounts of the Pension Fund of the Russian Federation and are not invested anywhere. This money, despite the urgent need for it in the Russian economy, remains without movement and, without bringing profit, is eaten up by inflation.

From January 1, 2010 Ch. 24 “Unified Social Tax” of the Tax Code of the Russian Federation loses its force. The UST will be replaced by insurance contributions for compulsory pension insurance, compulsory health insurance and compulsory social insurance.

The adoption of Federal Law No. 212-FZ indicates that over many years of reforms, government officials with powers have not developed a clear idea of how a tax differs from an insurance contribution and what are the principles of functioning of the pension payment system.

The tax is paid on the basis of the law within the framework of exclusively public legal relations, and the insurance premium is paid on the basis of an agreement within the framework of civil legal relations. Sometimes the conclusion of an insurance contract may be mandatory, but this does not in any way change the essence of the legal relations arising on its basis. An example of combining public goals with private legal methods of achieving them is the institution of compulsory motor insurance. Unlike the pension system, the car insurance system has not existed for so long, but it is quite reliable, based on clear and understandable rules. At the same time, the level of desire and ability of the car owner to evade paying insurance premiums is at the lowest levels, which cannot be said about the practice of paying insurance premiums to extra-budgetary funds that existed before the introduction of the Unified Social Tax.

The UST was not a tax in the full sense of the word, since its amounts go to extra-budgetary funds, bypassing the budget system.

Another proof of the legislator’s ignorance of the existence of a significant difference between tax and insurance premium can be the fact that a significant part of the Tax Code of the Russian Federation has been rewritten into Federal Law No. 212-FZ. As a result, the name of the payment will change (previously - UST, now - insurance premiums), but its essence will not change. That is, the “new” insurance premiums in the form in which they are proposed will also not meet insurance principles, just like the canceled unified social tax.

In our opinion, the only goal of this “reverse coup” is the transfer of control powers to collect contributions from the tax authorities to the bodies of extra-budgetary funds. However, when achieving this goal, significant circumstances were not taken into account.

The fact is that the activities of the Pension Fund of the Russian Federation have so far been carried out on the basis of a legal act almost twenty years ago, adopted two years before the Constitution of the Russian Federation came into force - the Regulations on Pension Fund Russian Federation (Russia) (approved by Resolution of the Supreme Council of the Russian Federation of December 27, 1991 No. 2122-1). According to this document, the Pension Fund of the Russian Federation is an independent financial and credit institution, i.e. has nothing to do with government authorities. At the same time, from January 1, 2010, he is entrusted with the same powers that tax authorities, which are government bodies, have today.

It is known that mechanical rewriting of legislation always leads to the emergence of legal paradoxes. Thus, the mechanical rewriting of the Tax Code of the Russian Federation (with all its shortcomings) in terms of the control powers of funds, as well as the responsibility of contribution payers, led, if we follow the logic of numerous scientific works, proving independence tax liability, to the emergence of a new type of legal liability - liability for violation of the legislation of the Russian Federation on insurance premiums.

It is enough to turn to the Constitution of the Russian Federation to doubt the constitutional legitimacy of the law-making and law enforcement activities of such an entity as the Pension Fund of the Russian Federation. Clause 2 of Art. 3 of the Basic Law states: “The people exercise their power directly, as well as through state authorities and local governments.” And further in Art. 10: “State power in the Russian Federation is exercised on the basis of division into legislative, executive and judicial.”

Thus, the delegation of powers of a federal executive body can only be carried out to a state power body of a constituent entity of the Russian Federation on the basis of an appropriate agreement, provided that this does not contradict the Constitution of the Russian Federation and federal laws.

The issue of delegation of power deserves special attention, since it has been widely discussed recently. For example, when legal scholars try to justify the legitimacy of delegating the powers of the legislator to the highest bodies of the judiciary. We can also recall the resistance to the systematically emerging desire of the executive and judicial authorities to determine generally binding rules of conduct (rules of law). Meanwhile, back in the 17th century. John Locke, in his treatises on government, strongly argued the inadmissibility of mutual delegation of powers between various branches of government. The people give power government bodies without the right to delegate this authority. As already mentioned, this rule directly follows from the provisions of Art. 3 of the Constitution of the Russian Federation.

Therefore, the powers of a government body cannot be transferred to the Pension Fund of the Russian Federation, since it is still an independent financial and credit institution. This argument alone can serve as a sufficient basis for considering Federal Law No. 212-FZ for compliance with the Constitution of the Russian Federation. Even in the “pre-constitutional” era, when the legislator still had a vague understanding of systemic legal principles, the Fund was not given the authority to control the payment of insurance premiums in in full. In accordance with the above-mentioned Regulations on the Pension Fund of the Russian Federation, control over the timely and complete receipt of insurance contributions there was carried out with the participation of tax authorities.

The formal reason for the legislative changes was the urgent need to abolish the regressive scale for collecting unified social tax. With the existing single rate of income tax, the regressive scale of the Unified Tax contributes to evasion of its payment. Control authorities have recorded many cases of the creation of tax minimization schemes with the participation of highly paid management structures, as well as the receipt of multimillion-dollar salaries.

According to Law No. 212-FZ, the total amount of insurance tariffs will be 34% and will be applied from January 1, 2011 (in 2010 - 26%) to payers specified in paragraphs. 1 clause 1 art. 5 of the Law on Insurance Contributions. The tariff structure is as follows:

− Pension Fund - 26%;

− Federal Social Insurance Fund of the Russian Federation - 2.9%;

− FFOMS - 2.1%;

− TFOMS - 3%.

Application regressive rates cancelled. However, from amounts of payments and other remuneration in favor of an individual exceeding RUB 415,000. cumulatively from the beginning of the billing period, insurance premiums will not be charged. The maximum value of the base for calculating insurance premiums is subject to annual (from January 1 of the corresponding year) indexation in accordance with the growth of average wages in the Russian Federation (clauses 4, 5 of Article 8 of the Law on Insurance Contributions).

Let's conduct a comparative analysis of UST tax rates and new insurance tariffs (Table 2.11).

Table 2.11 - Comparative analysis UST rates and insurance tariffs

Tax base, rub.
Tax base, rub.	UST rates (clause 1 of article 241 of the Tax Code of the Russian Federation)	UST rates, as a percentage of the total base (calculated)	Tax amount in rub.	Insurance rates	Insurance rates, % of the total base (calculated)	Amount of contributions in rubles.
1	2	3	4 = 1 x 3	5	6	7 = 1 x 6
Up to 280000	26%	26%	0 - 72800	34%	34%	0 - 95200
280001 - 415000		26% - 20,795%	72800 - 86300	34%	34%	95200 - 141100
415001 - 600000	72800 rub. + 10% on amounts exceeding RUB 280,000.	20,795% - 17,46(6)%	86300 - 104800	0%	34% - 23,51(6)%	141100
600000 - 2415000	RUB 104,800 + 2% on amounts exceeding RUB 600,000.	17,46(6)% - 5,843%	From 104,800 to 141,100	0%	23,51(6)% - 5,843%	141 100

The table shows that when the Insurance Contributions Law comes into full force, the tax burden on taxpayers will increase. Only for individuals whose annual income is more than RUB 2,415,000 will it be reduced. Obviously, there won't be many such cases.

The income limit is calculated as follows:

RUB 141,100 = 104,800 rub. + (X - 600,000 rub.) x 2%,

where X is the limiting amount of income at which both the unified social tax and insurance premiums will be equal.

It is clear that if the taxable income is higher than the calculated 2,415 thousand rubles, then the amount of unified social tax will be greater, since from an amount exceeding 600 thousand rubles, taxpayers calculate contributions in the amount of 2%, and for insurance premiums the accrual stops when income is reached in the amount of 415 thousand rubles.

The graph shows the tax burden for unified social tax and insurance premiums in rubles with a tax base from 0 to 3,000,000 rubles. (Fig. 4).

However, Federal Law No. 212-FZ does not solve this problem. Simultaneously with the abolition of the regressive scale of UST rates (insurance contributions), there is a reduction tax base up to 415 thousand rubles. (i.e., insurance premiums are not charged at all for payments above this amount). Thus, if in 2009 from a taxpayer paying millions of salaries, it was possible to recover at least 2% in the form of Unified Tax on amounts exceeding 600 thousand rubles. per year, then according to the new rules, the budget will receive nothing from payments exceeding 415 thousand rubles.

It remains to be regretted that decisions of this kind arise despite economic crisis, which would seem to require economical spending of budget funds.

Conclusion

With changes in legislation that came into force on January 1, 2010 - Federal Law of July 24, 2009 No. 212-FZ (with the exception of certain provisions), which regulates relations related to the calculation and payment of insurance premiums, and Ch. 24 of the Tax Code of the Russian Federation “Unified Social Tax” has lost force (Part 2 of Article 24 of the Federal Law of July 24, 2009 No. 213-FZ). Insurance contributions must be transferred separately to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory health insurance funds (federal and territorial). The new Law does not apply to contributions for compulsory insurance against industrial accidents and occupational diseases, as well as compulsory medical insurance for the non-working population, the payment of which is regulated by special federal laws (Part 2 of Article 1 of Federal Law of July 24, 2009 No. 212 -FZ).

Insurance premiums form a special system government revenues, completely different from taxes, non-tax revenues and other revenues in its socio-legal nature, formation, distribution and use.

In 2010, replacing the unified social tax with insurance premiums will not lead to an increase in the burden on companies. As we remember, maximum bet The unified social tax was 26%. This year, the total amount of insurance premiums will also be equal to 26 percent (PFR - 20%, FSS - 2.9%, FFOMS - 1.1%, TFOMS - 2%). For those who use the simplified tax system and UTII, the tariff will be 14 percent (contributions are paid only to the Pension Fund).

In world practice, the most common source of unemployment benefits and financing of other employment programs is contributions from the wage fund, regardless of who pays the wages. These funds have special purpose and are subject to separate reporting. Contributions from wages have the obvious disadvantage that they are reduced during periods of rising unemployment, in line with the period when the need for measures to support employment increases. The advantage is that salary deductions are the easiest to collect.

In countries that are usually called developed, pension payments are made based on a combination of two principles (methods, procedures) - pension provision and pension insurance. The first involves the payment of a state-guaranteed minimum, and the second - the formation of pension payments depending on wages and length of service labor activity(according to the rules of endowment insurance). That is, the minimum is ensured state budget, and the rest of the pension is formed according to the principle of funded insurance. At the same time, payments within the framework of pension provision are “secured” at the expense of income tax, since this method of paying a pension has practically nothing to do with insurance.

Insurance premiums in most developed countries are paid by the employer and employee in different proportions, which increases the employee’s interest in legalizing his wages, and also reduces the risk of the employer evading payment of these contributions.

The innovation under consideration will require additional budget expenditures. Instead of introducing “light” amendments to the Tax Code of the Russian Federation in the best domestic traditions, a decision was made on a complete revolutionary restructuring of the current order, which would entail significant losses. Meanwhile, for such revolutionary transformations, as was shown above, no good reasons.

The specifics of applying tariffs when calculating insurance premiums for compulsory health insurance are provided for in Chapter 8 of the Federal Law.

Receipts of the Unified Social Tax (abolished in 2010) to the federal budget in 2009 amounted to 509.8 billion rubles. and compared to 2008 increased by 3 billion rubles, or 1%.

From an economic point of view, it is still difficult to accurately estimate the losses from the introduction of the new order. Considering the volume of control powers transferred to extra-budgetary funds, the organizational losses for its implementation (together with the costs of increasing the number of fund staff) will amount to millions. In addition, many experts predict a huge wave of litigation, which will also affect the pockets of taxpayers, who will have to pay for the next legislative experiment.

List of used literature

1. Constitution of the Russian Federation. - M., 1993.

2. Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (as amended and supplemented).

3. Civil Code of the Russian Federation, part one dated November 30, 1994 No. 51-FZ, part two dated January 26, 1996 No. 14-FZ, part three dated November 26, 2001 No. 146-FZ, part four dated December 18, 2006 No. 230-FZ.

4. Tax Code of the Russian Federation (TC RF) (with amendments and additions) dated December 29, 2009.

5. Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the pension fund of the Russian Federation, the social insurance fund of the Russian Federation, the federal compulsory medical insurance fund and territorial compulsory medical insurance funds.”

6. Federal Law of July 24, 2009 No. 213-FZ “On Amendments to Certain legislative acts of the Russian Federation and the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" .

7. Website “Consultant-Plus” http://www.consultant.ru/

8. Website " federal Service state statistics" http://www.gks.ru/

9. An article in the electronic journal “Glavbukh” “How does the base for insurance premiums paid since 2010 differ from the base for unified social tax” http://www.glavbukh.ru

By Order of the Government of the Russian Federation dated July 22, 2013 No. 1293‑r, the Strategy for the Development of Insurance Activities in the Russian Federation until 2020 (hereinafter referred to as Strategy 2020) was approved. This document analyzes the current state of the insurance industry, indicates the goals and objectives, and also identifies the main directions for the development of insurance activities in the Russian Federation until 2020.

Strategy 2020 was adopted as part of the implementation of the State Program of the Russian Federation “Development of financial and insurance markets, creation of an international financial center”, approved by Order of the Government of the Russian Federation dated February 22, 2013 No. 226-r (hereinafter referred to as the State Program).

Read about the direction in which insurance will develop in the coming years in the proposed material.

Russia's main task today is economic development. One of the main directions of such development is increasing the competitiveness of the Russian financial market, forming an international financial center, improving investment climate in the Russian Federation. In turn, improving the investment climate is impossible without developed financial markets, insurance and banking industries.

Two documents defining the prospects for the development of the insurance industry were immediately adopted by the Government of the Russian Federation.

Developers State program note that the development of the insurance system in the Russian Federation will be facilitated by improving the quality of the insurance services provided, ensuring the protection of the interests of consumers of insurance services and the proper fulfillment by insurance organizations of their obligations under insurance contracts.

To provide financial stability and solvency of insurance organizations, it is proposed to improve the quality of assets and own funds insurance organizations, carry out comprehensive assessment risks and sufficiency of assets to fulfill assumed obligations.

IN State program it is said that one of the tools for providing high-quality insurance services is an accurate assessment (financial, technical) of the objects and risks subject to insurance, the amount of harm caused as a result of the occurrence insured event, improving the quality of insurance services and promoting them to consumers. In this regard, the role of such participants is increasing insurance market, as insurance actuaries, insurance intermediaries (brokers and agents), etc. Currently in Russia the activities of the listed participants in the insurance market are not regulated, therefore it is necessary to study the need for legislative regulation of their activities, establishing requirements for the services provided, the scope of responsibility, creating professional associations, including on the basis of self-regulation.

On the other hand, it is necessary to encourage citizens and business entities to enter into an insurance contract as one of the tools for protecting their property interests, as well as to increase the level of awareness about the insurance services provided, for which purpose it is necessary to legislate the duty of insurers to inform the consumer of insurance services about the conditions of insurance, insurance tariffs, to explain to the policyholder the terms of the insurance contract being concluded, and to disclose information about their activities. This measure will not only be aimed at popularizing insurance, but will also allow us to evaluate the insurance products offered.

The main reason for the low demand for insurance is low income and financial literacy population. It is proposed to solve these problems in the following way: develop special insurance services aimed at consumers with low incomes and involve the use general principles provision of such insurance services, a simplified procedure for concluding contracts, including settlement of losses.

Increasing the availability of insurance services should also be facilitated by ensuring the possibility of remote sales of insurance products through information and telecommunication networks and concluding an insurance contract in electronic form.

In order to prevent discrimination against the rights and interests of citizens whose life and health have been harmed, it is proposed to carry out a phased unification of the amounts of insurance amounts in terms of compensation for harm, as well as to legislate uniform approaches and methods for determining the amount of damage caused to the life and health of victims, and to develop common approaches and methods for determining the amount of losses caused by damage to property.

At the same time, in the future it is still planned to maintain the priority of the voluntary form of insurance over the compulsory one, limiting the share of compulsory types of insurance.

In order to stimulate the development of funded types of insurance, the Government of the Russian Federation plans to intensify the participation of insurers in attracting funds from the population and solving socially significant problems. state tasks, for example, by including insurers in the pension insurance system on conditions equal to non-state pension funds.

Another tool for protecting the rights and legitimate interests of insured individuals should be the pre-trial dispute resolution body - the financial ombudsman. This tool provides a simplified procedure for resolving disputes between consumers financial services and organizations providing such services.

Direct implementation of the deliverables State program tasks are written in Strategies - 2020.

Insurance market results - 2012

Before moving forward, it is necessary to understand what stage of development the insurance business is at today and evaluate it real situation. The main results are summarized in Strategies - 2020 for the period from 2007 to 2012. Let's give some data.

Index	2007	year 2012	Note
1. Number of insurers and insurance brokers - total including:	944	641	Decreased
number of insurers (insurance organizations and mutual insurance companies)	857	469	Decreased
number of insurance brokers	87	172	Increased
2. The value of the total authorized capital of Russian insurers (billion rubles)	156,4	208	Increased
3. Average authorized capital (million rubles)	182,5	443,5	Increased
4. Total insurance premium (billion rubles)	486,1	809,1	Increased
5. Insurance premiums for life insurance (RUB billion)	22,7	53,82	Increased
6. Insurance premiums for personal insurance (excluding life insurance) (billion rubles)	90,02	182,41	Increased
7. Insurance premiums for property insurance (billion rubles)	274,3	373,15	Increased
8. Insurance premiums for civil liability(billion rubles)	20,28	29,95	Increased
9. Insurance premiums for compulsory insurance (except for compulsory insurance of civil liability of vehicle owners and compulsory medical insurance) (billion rubles)	6,28	28,73	Increased
10. Insurance premiums for compulsory civil liability insurance of vehicle owners (billion rubles)	72,48	121,21	Increased
11. Insurance payments (billion rubles)	203,8	369,4	Increased
12. Volume of insurance premium per capita, taking into account compulsory medical insurance (rub.)	5370	5658	Increased
13. Insurance payments for life insurance (billion rubles)	15,75	13,35	Decreased
14. Share of insurance premiums for voluntary types of insurance in the total insurance premium for all types of insurance (%)	83,8	81,5	Decreased
15. Share of insurance premiums in domestic gross product (%)	1,46	1,3	Decreased
16. Payout ratio (%)	41,9	45,7	Increased
17. Share foreign participation in the authorized capital of insurance organizations (%)	9,7	17,4	Increased

The insurance market is currently characterized by consistently high concentration. Thus, in 2009, more than half of the volume of the voluntary insurance market was controlled by 11 insurance groups; in 2011, the 9 largest insurance groups accounted for 61.25% of the volume of insurance market services.

The most concentrated market for compulsory insurance is the market for compulsory motor liability insurance services. In this market during 2009 - 2011, more than half of the volume of collected insurance premiums accounted for 2 insurance groups and 2 Insurance companies. Since 2009, the volume of insurance premiums collected by them for compulsory motor liability insurance was at least 54%.

Over the past few years, there has been virtually no offer of new insurance products and services, or innovative ideas for new types of voluntary insurance.

Against the backdrop of growing price competition, redistribution of insurance premiums, segmentation of the insurance market depending on the profitability of insurance operations, many potential consumers of insurance services found themselves outside of insurance coverage (for example, citizens living in rural areas, small businesses).

The development of the insurance industry is not hampered high level insurance culture and insurance literacy of insurance consumers, extremely low demand for insurance services. Insurers and their professional associations do not pay enough attention to promoting insurance, explaining the conditions of insurance and its advantages compared to other financial institutions.

Developers Strategies - 2020 highlight the following main problems of the insurance market :

decrease in the quality of fulfillment of obligations by insurers under insurance contracts to policyholders;
low level of service intermediary services consumers, since insurance intermediaries rarely act in the interests of policyholders and as consultants, more often as sellers, while the amount of commissions they receive from insurers increases;
taxation of policyholders - consumers of insurance services, which does not contribute to the manifestation of their insurance interests;
limited supply of insurance services aimed at various categories of consumers;
low level of trust of policyholders in insurers and in the insurance mechanism as a whole;
the presence of non-competitive actions, as well as a high level of concentration in the insurance market;
neglect of the rights and legitimate interests of policyholders on the part of individual insurers;
an increase in the number of professional associations of insurers (associations), including those created for specific types of insurance, which makes representing the interests of the industry expensive and ineffective;
increasing the level of business costs and management expenses in the amount of insurance premiums affecting the fulfillment of obligations under insurance contracts, a decrease in profitability and operational efficiency;
insufficiently developed network of sales of insurance products by insurers and imperfection of methods for concluding insurance contracts;
life insurance is held back low level income of policyholders, high inflation and high stakes bank deposits that do not provide advantages to life insurance compared to other savings instruments;
insufficient participation of insurers in compensating losses for catastrophic risks, while most of the funds are reimbursed from the federal budget and budgets of constituent entities of the Russian Federation.

Type of tax revenue

Budget system

state extra-budgetary funds

Type of tax revenue

regional budgets

budgets of municipal districts

city district budgets

USN-patent

Main goal Strategies - 2020 is a comprehensive promotion of the development of the insurance industry, in particular its transformation into a strategically important sector of the Russian economy, ensuring both increased economic stability of society and social security of citizens, and a reduction in social tension in society through effective insurance protection of the property interests of citizens and business entities, as well as attracting investment resources to the country's economy.

To achieve the set objectives, it is necessary to take a number of measures in the main areas in accordance with Strategy - 2020, which also presents a plan of relevant activities (“road map”).

Improving the regulation of compulsory insurance. Currently, the development of the insurance industry is taking place along an extensive path; compulsory insurance is the main source of growth in insurance premiums.

In order to improve the regulation of compulsory types of insurance, it is planned to solve the following tasks:

go to government regulation minimum and maximum values of insurance rates;
develop a procedure for monitoring applied insurance rates, their validity and communicating its results to the public;
consistently unify the procedure for determining the amount of damage and insurance compensation By mandatory types insurance.

As part of improving the types of compulsory insurance, it is necessary to improve the legislation of the Russian Federation on compulsory medical insurance,

OSAGO, compulsory insurance of civil liability of the owner of a dangerous object, compulsory insurance of civil liability of the carrier for causing harm to life, health, and property of passengers.

According to the developers Strategies - 2020, in order to ensure compensation for damage caused to third parties by business entities, it is advisable to consider the possibility of establishing a requirement for the availability of a liability insurance contract for individual business entities (taking into account international practice) as a condition for carrying out relevant types of professional activities.

It is also necessary to establish uniform approaches to determining the amount of insurance amounts and insurance payments in terms of compensation for harm caused to the life and health of citizens, and to gradually increase the maximum level of insurance payments to 2 million rubles. in order to ensure equal rights of citizens to receive insurance payments in the event of death or harm to the health of citizens, expand the list of beneficiaries entitled to compensation for harm in connection with the death of the breadwinner.

At the same time, taking into account the current situation in the compulsory insurance markets, further development insurance industry of the Russian Federation should be aimed at stimulating the development voluntary species insurance, as well as to increase the attractiveness of insurance for citizens.

Stimulating the development of voluntary insurance. The intensive development of the insurance industry will be ensured by the introduction of new conditions for voluntary insurance, new insurance products and methods of their implementation. The implementation of a set of measures for the development of voluntary insurance will contribute to a greater coverage of potential insurers, ensure the availability of insurance services for all categories of citizens and legal entities, and will free the state from excess costs, limiting its role in compensating for damage resulting from emergency situations cases of particularly large risks.

Expanding the scope of activity of insurance business entities. In order to create new and improve existing insurance instruments for ensuring the fulfillment of obligations under contracts, it is planned to:

formation, if necessary, of a regulatory framework for the issuance by insurers of guarantees provided for by the Civil Code of the Russian Federation;
expansion and improvement of the practice of liability insurance under the contract (expanding the scope of application, improving the rules of insurance, in particular by eliminating the grounds for exemption from insurance payment in the event of gross negligence of the insured);
formation of legislative and regulatory features of the activities of insurers in concluding surety agreements as guarantors.

An important aspect of expanding the scope of activities of insurance business entities is integrated development mutual insurance, which can become an effective and affordable instrument of insurance protection for Russian citizens, small and medium-sized businesses, as well as for uniting the insurance interests of legal entities on a professional basis.

Development of insurance market infrastructure. Increasing the stability and reliability of the insurance market infrastructure, as well as the efficiency and effectiveness of its activities, involves the implementation of a set of measures, in particular:

development of the institute of insurance brokers and insurance agents;
legislative regulation of actuarial activities, formation of the institute of insurance actuaries;
the formation of an institute of insurance surveyors who carry out professional risk assessment at the stage of concluding an insurance contract, emergency commissioners and adjusters who carry out professional activity for damage assessment and loss settlement, regulation of their activities, rights, duties and responsibilities, the mechanism for their certification and forms of control;
increasing the demand for the rating system of insurance organizations in order to assess their reliability and financial stability;
increasing the status and role of professional associations (unions, associations) of insurers, self-regulatory organizations insurers, including taking into account the principles of consolidation and unification of the interests of insurance market participants.

Optimization of the risk management system using budget funds. According to the developers Strategies - 2020, unsystematic introduction of “mandatory” state insurance life and health of certain categories of persons by introducing appropriate provisions into federal laws that are not laws on a specific type of compulsory insurance, and into the laws of constituent entities of the Russian Federation leads to legal conflicts and gaps in the regulation of personal insurance at the expense of budgetary funds, the uncertainty of the status of such insurance and the form of its implementation. In order to uniformly apply the norms, it is necessary to systematize them and eliminate contradictions in interpretation.

It is planned to analyze government and municipal expenses for insurance, comprehensively analyze their effectiveness and economic feasibility current system protection of the property interests of the state. It is planned to develop a set of measures to reduce the costs of the budget system for organizing insurance.

Development of the agricultural insurance system. Further improvement of the agricultural insurance system (AIS), carried out with state support, should be based on the following principles:

voluntary participation of agricultural producers, insurance organizations and mutual insurance companies in this system;
access of agricultural producers to agricultural agriculture with state support on equal terms;
variability of agricultural conditions with state support, taking into account the regional specifics of agricultural producers, climatic zones, soil conditions, agricultural technology and the riskiness of activities;
providing state support to agricultural producers in the event of emergency situations, taking into account the terms of the concluded CXC agreement;
increasing the efficiency of the institute of independent examination in order to confirm the fact of the occurrence of an insured event and determine the amount of damage caused to the insured that is subject to compensation under an agricultural insurance contract;
the use of arbitration, mediation and (or) insurance ombudsman procedures for the purpose of pre-trial resolution of disputes arising during the execution of CXC contracts;
formation of uniform approaches and standards for the implementation of SHS.

Voluntary insurance should gradually replace agricultural insurance provided with state support and reduce the share of state participation in the agricultural insurance system.

Increasing the efficiency of forms and methods of state control and supervision of insurance entities and ensuring their financial stability. It is planned to take measures to increase the efficiency of state insurance supervision, systematize the forms and methods of its implementation, aimed, in particular:

to improve the mechanisms for checking a license applicant for compliance with licensing requirements when submitting an application for a license;
to introduce operational monitoring and assessment of the financial stability of insurers using a systematic list of indicators characterizing them financial position based on the reporting of insurers, promptly submitted to the insurance supervisory authority;
to increase the efficiency and efficiency of control over the activities of insurance entities, carried out on the basis of accounting and other reporting submitted by them to the insurance supervisory body, transition to control based on reporting prepared in accordance with IFRS;
to improve the regulation of issues related to conducting inspections of insurance business entities;
to develop and expand other forms and methods of state insurance supervision, including those aimed at increasing the insurer’s liability for unjustified savings of amounts due to failure to fulfill obligations imposed on it by law.

In addition, it is planned to develop and implement a set of measures to improve and systematize the sanctions applied by the insurance supervisory authority to insurance entities.

It is planned to further improve the system for regulating the financial stability and solvency of insurers in terms of approaches to the formation of insurance reserves, as well as the procedure for calculating the standard ratio of own funds and accepted liabilities. It is necessary to reconsider the composition of insurance reserves formed by insurers for insurance other than life insurance. For this purpose it is advisable, according to the developers Strategies - 2020, introduce an unexpired risk reserve and abolish the mandatory procedure for the formation of stabilization reserves, giving insurers the right to independently make decisions on the need for their formation.

Protecting the rights of consumers of insurance services, improving insurance culture, popularizing insurance. The following measures are planned to be taken in this direction:

inform citizens about insurers, insurance intermediaries and the conditions of the services they provide, including via the Internet;
disclose relevant information on the official websites of insurance entities;
increase legal protection of consumers of insurance services, taking into account the specifics of insurance activities;
ensure an objective and uniform assessment of the amount of damage by unifying approaches to assessing harm caused to the life, health, and property of citizens;
to form an effective mechanism for pre-trial settlement of disputes between insurers and individuals - policyholders (insured persons, beneficiaries) by creating the institution of a financial ombudsman;
determine the principles for the formation of guarantee funds for mass, socially significant types of insurance;
determine forms of interaction with societies for the protection of consumer rights.

And the insufficient level of insurance culture of the majority of consumers of insurance services is planned to be improved through educational and explanatory work among the population.

Strengthening the role of the Russian insurance market in international level. In connection with Russia's accession to the WTO and the obligations it has assumed, a set of measures is required to harmonize Russian insurance legislation:

determination of forms and procedures for participation foreign investors in the creation and management of insurance organizations and their branches;
formation of approaches to the implementation of supervision and control over the activities of foreign insurers and their branches on the territory of the Russian Federation and cross-border insurance operations.

In order to ensure the competitiveness of the Russian insurance market at the international level, it is planned to clarify the scope of activity of foreign insurers and their branches in the Russian Federation for the implementation of certain types of insurance (compulsory insurance, including compulsory motor liability insurance, life insurance, insurance for state and municipal needs).

It is also planned to implement a number of measures on integration processes in preparation for joining the Organization for Economic Cooperation and Development, cooperation with member countries of the Common Economic Space, the Eurasian Economic Community and the European Economic Community, as well as the International Association of Insurance Supervisors and the European Union.

Let's hope that all these and more necessary measures will make the insurance industry a truly strategically important sector of the Russian economy, while insurance will fulfill its primary importance - to protect the interests of individuals and legal entities in the event of insured events.

Introduction

2 Assessing the effectiveness of introducing insurance premiums on the territory of the Russian Federation

1.3 Analysis of receipts of insurance contributions to extra-budgetary funds. Peculiarities of calculation and payment of insurance premiums to extra-budgetary funds

4 World experience in the formation of social extra-budgetary funds

Chapter 2. Economic, economic and organizational characteristics of the organization, accounting and organization of settlements for insurance contributions to extra-budgetary funds using the example of LLC " Trade company"HERMES"

1 Economic, economic and organizational characteristics of LLC "Trading Company "HERMES"

2.2 Accounting and organization of settlements for contributions to compulsory pension insurance and compulsory medical insurance with the Pension Fund of the Russian Federation using the example of LLC "Trading Company "HERMES"

3 Accounting and organization of settlements for social insurance using the example of LLC "Trading Company "HERMES"

Chapter 3. Directions for improving the current mechanism for calculating and paying insurance contributions to extra-budgetary funds

1 Assessment of the main problems associated with the procedure for calculating and paying insurance contributions to extra-budgetary funds

2 Main directions for improving the mechanism of insurance premiums

Conclusion

List of references and sources used

Applications

Introduction

Relevance of the problem. The lack of interest of employers in paying social insurance contributions requires new ways to improve the operation of the entire system of pension, health and social insurance. State social reform involves making changes to the organization of work on the calculation and collection of insurance payments.

Since 2010, a new social insurance system has been created in Russia. Considering the special importance of the social factor and its influence on social processes, the state creates systems of compulsory state social insurance, which makes it possible to significantly concentrate resources in extra-budgetary funds and, thereby, ensure social protection population of the country.

Consideration of issues related to this topic is of both theoretical and practical significance.

In this regard, the purpose of the study is to study the topic “Insurance premiums: the current mechanism of calculation and payment, directions for improvement.”

To achieve the above goal, the following tasks need to be considered:

calculation and payment of insurance premiums to extra-budgetary funds, theoretical foundations;

options for improving the current mechanism for calculating and paying insurance premiums to extra-budgetary funds;

an analysis was made of the current mechanism for calculating and paying insurance premiums to extra-budgetary funds;

monitoring and studying legal and software.

The object of this work is insurance premiums.

Subject - real mechanism calculations and payments, directions for improving insurance premiums.

The theoretical basis of this work is the legislation of the Russian Federation; also in the process of writing the qualifying work were used the legislative framework with the latest updates and additions, teaching aids, textbooks, magazine articles, electronic resources, statistical data of the Russian Federation, as well as scientific and educational literature on the topic under study, which constituted information base of this work.

The President of the Russian Federation promulgated the following federal laws: dated July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” and dated July 24, 2009 No. 213-FZ "On introducing amendments to certain legislative acts of the Russian Federation and invalidating certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the federal law "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund compulsory health insurance and territorial compulsory health insurance funds."

Thus, the transition from January 1, 2010 from the single social tax (UST) to insurance contributions and a number of changes in the procedure for financing payments that are currently carried out at the expense of the Social Insurance Fund were legislated.

Depending on the category of payers, reduced insurance premium rates have been established for the transition period (2010 - 2014). These benefits apply to agricultural producers, technicians of special implementation organizations economic zones, organizations employing the work of disabled people. From 2010, the insurance tariff for the Social Insurance Fund of the Russian Federation will remain at the same level and amount to 2.9%.

If there is a debt from the Federal Social Insurance Fund of the Russian Federation to the policyholder under the Unified Social Tax (in terms of excess expenses for the purposes of compulsory social insurance), the policyholder must contact executive bodies Ryazan regional branch of the Social Insurance Fund of the Russian Federation (branches authorized in the territories) for reimbursement of funds.

It is necessary to pay attention to the fact that you should contact the territorial tax authorities for a refund of overpaid amounts under the UST.

I would like to note that the changes in legislation did not affect the system of compulsory social insurance against accidents at work and occupational diseases, as well as the procedure for paying contributions for this species insurance.

Individual entrepreneurs, lawyers, notaries and other categories of persons who independently provide themselves with work must pay insurance premiums for codes budget classification, on which insurance premiums are taken into account in the form of a fixed payment. Since from January 1, 2010, the concept of “insurance premiums in the form of a fixed payment” is absent from the legislation, insurance premiums are paid according to budget classification codes, which take into account insurance premiums paid based on the cost of the insurance year.

Research methods used to achieve the goal of this work: analytical, groupings, comparisons, comprehensive economic analysis, economic and statistical.

The significance of the final qualifying work being performed is that the conclusions can become a theoretical basis for writing a dissertation research and other types of work, for preparing materials for the purposes of the educational process. In addition, the results thesis can be applied when improving the legislation of the Russian Federation regarding the process of managing insurance premiums.

The structure of the thesis consists of: introduction, five logically structured chapters, conclusion, list of references and sources used.

Chapter 1. Theoretical basis calculation and payment of insurance premiums to extra-budgetary funds

1 Socio-economic essence of insurance contributions to extra-budgetary funds

Economic development in the coming years will be impossible without a significant increase in production efficiency. The cost structure of enterprises will largely determine development opportunities in the face of increasing restrictions economic growth. Excessive costs (including labor) can significantly worsen the competitiveness of production. On the other hand, aggravation demographic situation and, as a consequence, the growth of the pension system deficit makes it almost inevitable that contributions to compulsory social insurance will increase. In these conditions, a search for a reasonable compromise between the interests of business, the state and the population is required. At the same time, it is highly desirable that statistical data and reasonable calculations based on the use of model constructions be used in the discussion. The population of a state is considered old if in its structure the proportion of people aged 65 years and older exceeds 7%. In Russia this figure is 12.8%. There are only 1.7 workers per pensioner. The country's population is aging, for the period 1989 - 2010. the average age of a Russian increased by 4.5 years, to 38.5 years (see Fig. 1.1).

Rice. 1.1. Average age of the population of Russia and developed European countries

It becomes difficult to implement the principle that “today’s” employee supports “yesterday’s” employee. This led to the need for pension reform.

The only way out of this situation, in the opinion of the Government of the Russian Federation, was the refusal to finance pensions by the state and the transfer of this responsibility to future pensioners themselves. In other words, the transition to funded pension formation. The state, in turn, will retain the function of control so that citizens save money for old age (pay the required contributions) and transfer it to the management company. From the very beginning, these ideas did not find support from the Ministry of Finance of the Russian Federation and the Ministry of Economic Development of the Russian Federation. However, their refusal did not become a reason to retreat from the plan, and the social department - the Ministry of Health and Humanitarian Affairs - began preparing the project. social development Russian Federation. A package of bills amending pension legislation was adopted by Federal Law No. 212-FZ of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” (hereinafter referred to as Law No. 212).

Developed countries

The development of endowment insurance in our country is still in its infancy. Today it only causes losses, significant ones at that, which are fully compensated by budget funds. Billions of sums allocated by employers for the funded part of labor pensions remain in the accounts of the Pension Fund of the Russian Federation and are not invested anywhere. This money, despite the urgent need for it in the Russian economy, remains without movement and, without bringing profit, is eaten up by inflation.

The UST was not a tax in the full sense of the word, since its amounts go to extra-budgetary funds, bypassing the budget system.

The fact is that the activities of the Pension Fund of the Russian Federation to this day are carried out on the basis of a legal act almost twenty years ago, adopted two years before the Constitution of the Russian Federation came into force - the Regulations on the Pension Fund of the Russian Federation (Russia) (approved by the Resolution of the Supreme Council of the Russian Federation Federation dated December 27, 1991 No. 2122-1). According to this document, the Pension Fund of the Russian Federation is an independent financial and credit institution, i.e. has nothing to do with government authorities. At the same time, from January 1, 2010, he is entrusted with the same powers that tax authorities, which are government bodies, have today.

It is known that mechanical rewriting of legislation always leads to the emergence of legal paradoxes. Thus, the mechanical rewriting of the Tax Code of the Russian Federation (with all its shortcomings) in terms of the control powers of funds, as well as the responsibility of contribution payers, led, if we follow the logic of numerous scientific works proving the independence of tax liability, to the emergence of a new type of legal liability - liability for violation of the legislation of the Russian Federation on insurance premiums.

The issue of delegation of power deserves special attention, since it has been widely discussed recently. For example, when legal scholars try to justify the legitimacy of delegating the powers of the legislator to the highest bodies of the judiciary. We can also recall the resistance to the systematically emerging desire of the executive and judicial authorities to determine generally binding rules of conduct (rules of law). Meanwhile, back in the 17th century. John Locke, in his treatises on government, strongly argued the inadmissibility of mutual delegation of powers between various branches of government. The people vest power in government bodies without the right to delegate this power. As already mentioned, this rule directly follows from the provisions of Art. 3 of the Constitution of the Russian Federation.

Therefore, the powers of a government body cannot be transferred to the Pension Fund of the Russian Federation, since it is still an independent financial and credit institution. This argument alone can serve as a sufficient basis for considering Federal Law No. 212-FZ for compliance with the Constitution of the Russian Federation. Even in the “pre-constitutional” era, when the legislator still had a vague understanding of systemic legal principles, the Fund was not given the authority to control the payment of insurance premiums in full. In accordance with the above-mentioned Regulations on the Pension Fund of the Russian Federation, control over the timely and complete receipt of insurance contributions there was carried out with the participation of tax authorities.

− Pension Fund - 26%;

− Federal Social Insurance Fund of the Russian Federation - 2.9%;

− FFOMS - 2.1%;

− TFOMS - 3%.

The use of regressive rates has been cancelled. However, from amounts of payments and other remuneration in favor of an individual exceeding RUB 415,000. cumulatively from the beginning of the billing period, insurance premiums will not be charged. The maximum value of the base for calculating insurance premiums is subject to annual (from January 1 of the corresponding year) indexation in accordance with the growth of average wages in the Russian Federation (clauses 4, 5 of Article 8 of the Law on Insurance Contributions).

Let's conduct a comparative analysis of UST tax rates and new insurance tariffs (Table 2.11).

Table 2.11 - Comparative analysis of UST rates and insurance tariffs

Tax base, rub.
Tax base, rub.	UST rates (clause 1 of article 241 of the Tax Code of the Russian Federation)	UST rates, as a percentage of the total base (calculated)	Tax amount in rub.	Insurance rates	Insurance rates, % of the total base (calculated)	Amount of contributions in rubles.
1	2	3	4 = 1 x 3	5	6	7 = 1 x 6
Up to 280000	26%	26%	0 - 72800	34%	34%	0 - 95200
280001 - 415000		26% - 20,795%	72800 - 86300	34%	34%	95200 - 141100
415001 - 600000	72800 rub. + 10% on amounts exceeding RUB 280,000.	20,795% - 17,46(6)%	86300 - 104800	0%	34% - 23,51(6)%	141100
600000 - 2415000	RUB 104,800 + 2% on amounts exceeding RUB 600,000.	17,46(6)% - 5,843%	From 104,800 to 141,100	0%	23,51(6)% - 5,843%	141 100

The table shows that when the Law on Insurance Contributions comes into full force, the tax burden on taxpayers will increase. Only for individuals whose annual income is more than RUB 2,415,000 will it be reduced. Obviously, there won't be many such cases.

The income limit is calculated as follows:

RUB 141,100 = 104,800 rub. + (X - 600,000 rub.) x 2%,

where X is the limiting amount of income at which both the unified social tax and insurance premiums will be equal.

The graph shows the tax burden for unified social tax and insurance premiums in rubles with a tax base from 0 to 3,000,000 rubles. (Fig. 4).

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As you know, in July 2009, federal laws were adopted aimed at developing a system of compulsory social insurance and improving the pension system.

Currently, organizations and individual entrepreneurs using the simplified taxation system (STS) pay tax at rates of 6% for the object “income” and 15% for the object “income minus expenses”, and organizations and individual entrepreneurs using the taxation system in the form of a single tax on imputed income (UTII) - 15%. Tax amounts under the simplified tax system and UTII according to the Budget Code of the Russian Federation are fully credited to the budgets of the constituent entities of the Russian Federation and budgets municipalities. New distribution standards are presented in table. 3.1.

Table 3.1. Distribution of revenues from special tax regimes, %

Small businesses that use the simplified tax system and UTII are not only placed in an unequal position compared to other business entities, but also on the brink of bankruptcy and “extinction.”

An increase in the financial burden on the wage fund for all categories of entrepreneurs without exception will mean that organizations different ways will begin to artificially lower their profits, move them to offshore zones, and apply other schemes tax optimization. Business investments in the economy will decrease, the influx of investments will decrease, which, according to forecasts of the Government of the Russian Federation, will amount to a meager 1%. Ultimately, the revenue side of the budget, which already has a significant deficit, will suffer. Other business entities that have no profit (and there are many of them today), according to our estimates, will be forced to simply stop their business. These concerns are especially strong in relation to small businesses that use the simplified tax system and UTII.

It is necessary to extend preferential insurance premiums to payers of the simplified tax system and UTII for the transition period 2011-2014: 20.2% for 2011 and 2012, 27.1% for 2013 and 2014 (similar to payers of the Unified Agricultural Tax). In this case, there will be no loss of revenue from the budget system. But the increase in the load on small businesses will be noticeable, but gradual, and small businesses will have time to adapt to new conditions. Need to reduce tax rates under the simplified tax system and UTII, excluding from them the share due under current order state extra-budgetary funds. It is proposed to set tax rates under the simplified tax system at 5% for the object “income” and 13% for the object “income minus expenses”, and for UTII - 13%. Other compensating measures can be taken: for example, consider introducing the so-called " investment incentive"on corporate income tax," tax holidays"for small innovative enterprises, etc.

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