Taxes and fees paid by insurance companies. Features of taxation of insurance companies. Social tax deductions in the amount of paid insurance premiums

Commercial banks - subjects of tax relations
- The role of commercial banks as participants in tax relations
- Obligations of commercial banks stipulated by the legislation on taxes and fees
  - Obligations of banks related to taxpayer accounting
  - Obligations of banks for the execution of orders for the transfer of taxes and fees
  - Obligations of banks to suspend operations on accounts of organizations and individual entrepreneurs
- Responsibility of commercial banks for violations of their obligations stipulated by the legislation on taxes and fees
Features of taxation of commercial banks
- Taxation of commercial banks with corporate income tax
  - Expenses taken into account and not taken into account when calculating the tax base of commercial banks
  - The procedure for recognizing income and expenses of commercial banks
  - The procedure for carrying forward bank losses for the future
  - Tax rates for banks
  - The procedure for calculating and timing of payment of tax of commercial banks
- Taxation of commercial banks with value added tax
  - Banking operations not subject to VAT
  - Services of commercial banks subject to VAT
- Taxation of commercial banks with corporate property tax
Taxation of operations of commercial banks with securities
- Securities as the most important source of financing for the economy and a subject of taxation
- Taxation of transactions with securities income tax individuals
  - Specifics of calculating personal income tax on transactions with investment units
  - Peculiarities of calculating personal income tax on transactions with securities under trust management
  - Specifics of calculating personal income tax on transactions with financial instruments of forward transactions
- The procedure for payment and reporting of personal income tax by commercial banks
- Taxation of transactions with securities corporate income tax
  - Specifics of determining the tax base from operations for the sale of corporate bonds
  - Specifics of Determining the Tax Base for Operations with State and Municipal Securities
  - Specifics of determining the tax base for transactions with bills of exchange
  - Specifics of Taxation of REPO Transactions
Taxation in insurance business
- Insurance subjects in tax legal relations
- Taxation of insurance companies
  - Income tax of insurance organizations
  - Insurance organizations as tax agents for personal income tax
  - Insurance organizations as payers of the unified social tax
Taxation of participants in foreign economic activity
Fundamentals of state regulation of foreign economic activity
- Concept and subjects of foreign economic activity
- Legal and regulatory support
- Government regulation
Foreign exchange regulation of foreign economic activity
- Legal framework for foreign exchange regulation
- Currency transactions: concept, types and system of restrictions provided for by currency legislation
- Methods for regulating foreign exchange transactions
- Rights, obligations and responsibilities of residents and non-residents in the framework of foreign exchange legislation
Customs regulation in the Russian Federation
- Legal framework for customs regulation
- Customs and customs authorities
- Customs clearance and declaration of goods
- The basics of building a system of customs payments
Customs duties and fees
- Basic elements of customs duties
- Import customs duties
- Export customs duties
- Customs duties
Specifics of calculating and paying value added tax when performing foreign economic transactions
- VAT on the import of goods
- VAT on the export of goods
- Determination of the place of sale of goods, works or services for the purpose of calculating VAT
Specifics of calculating income tax when carrying out foreign economic transactions
- Withholding income tax foreign organizations at the source of payment
- Application of international agreements on avoidance of double taxation
- Taxation of exchange rate and amount differences

Income tax of insurance organizations

The object of taxation for tax is the profit (the difference between income and expenses) of an insurance organization, and the tax base is the monetary expression of profit.

According to the Tax Code of the Russian Federation, income can be divided:

for income from sales;
non-operating income;
income not taken into account for profit tax purposes.

The costs are subdivided:

For costs associated with production and sale:

Material costs;

Labor costs;

Depreciation deductions;

Other expenses.

Non-operating expenses;

Expenses not taken into account for tax purposes.

However, for the convenience of perception of the specifics of the insurance

activity uses a different classification of income and expenses. Income according to this classification can be divided into two groups:

I. Income from insurance activities.

1. Insurance income:

a) insurance premiums (contributions) under insurance, coinsurance and reinsurance contracts. At the same time, insurance premiums (contributions) under co-insurance contracts are included in the income of the insurer (co-insurer) only in the amount of its share of the insurance premium established in the co-insurance contract;

b) the amount of reduction (return) of insurance reserves formed in previous reporting periods, taking into account the change in the share of reinsurers in insurance reserves (non-operating income);

c) remuneration and bonuses (form of remuneration of the insurer by the reinsurer) under reinsurance contracts;

d) remuneration from insurers under co-insurance contracts;

e) the amount of compensation by reinsurers for the share of insurance payments for risks transferred to reinsurance;

f) the amount of the return of a part of insurance premiums (contributions) under reinsurance contracts in the event of their early termination.

2. Income from activities related to the implementation of insurance operations:

a) remuneration received by the insurer for the provision of surveyor services (inspection of property accepted for insurance and issuance of conclusions on the assessment of insurance risk) and emergency commissioner (determination of the reasons, nature and amount of losses in the event of an insured event);

b) remuneration for the provision of services insurance agent, broker.

3. Other income:

a) the amount of interest on the deposit of premiums for risks accepted for reinsurance;

b) other income received in the implementation of insurance activities.

II. Income from other activities

a) income from the sale of the right of claim of the insured (beneficiary) to the persons responsible for the damage caused by the insurer in accordance with the current legislation;

b) the amount of sanctions for non-fulfillment of the terms of insurance contracts, recognized by the debtor voluntarily or by a court decision.

Insurance costs include:

1) the amount of deductions to insurance reserves (taking into account the change in the share of reinsurers in insurance reserves), formed on the basis of insurance legislation in the manner approved by the Ministry of Finance of the Russian Federation:

The amounts of deductions to the reserve of guarantees and the reserve of current compensation payments, formed in accordance with the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners in the amounts established in accordance with the structure of insurance rates;

Amounts of deductions to reserves (funds) formed in accordance with the requirements international systems compulsory insurance civil liability of vehicle owners, which the Russian Federation has joined;

2) insurance payments under insurance, coinsurance and reinsurance contracts: payments of annuities, annuities, pensions and other payments provided for by the terms of the insurance contract;

3) the amount of insurance premiums (contributions) for risks transferred to reinsurance;

4) remuneration and bonuses under reinsurance contracts;

5) the amount of interest on the deposit of premiums for risks transferred to reinsurance;

6) remuneration to the co-insurer under co-insurance contracts;

7) return of part of insurance premiums (contributions), as well as redemption amounts under insurance, coinsurance and reinsurance contracts in cases stipulated by legislation and (or) the terms of the contract;

10) other expenses directly related to insurance activities.

The costs associated with carrying out insurance operations include:

1) the costs of paying organizations or individuals for the services rendered by them related to insurance activities, including:

Services of actuaries;

Medical examination services when concluding life and health insurance contracts, if payment for such medical examination in accordance with the contracts is carried out by the insurer;

Detective services performed by organizations licensed to conduct these activities, related to establishing the validity of insurance payments;

Services of specialists (including experts, surveyors, emergency commissioners, lawyers) involved in assessing insurance risk, determining the insurance value of property and the amount of insurance payment, assessing the consequences of insured events, settling insurance payments;

Services for the production of insurance certificates (policies), strict reporting forms, receipts and other similar documents;

Services of organizations for the fulfillment by them of written orders of employees for the transfer of insurance premiums from wages by cashless payments;

Services of healthcare organizations and other organizations for the issuance of certificates, statistical data, opinions and other similar documents;

Cash collection services;

2) remuneration for the provision of services of an insurance agent and (or) an insurance broker.

other expenses include expenses:

to pay for the services of banks and other credit institutions related to insurance activities;
for advertising, training and retraining of personnel, representation expenses within the current standards;
to pay for consulting, information, auditing services provided in order to confirm the annual financial statements and in accordance with other legal requirements;
for the publication of the annual balance sheet and the Profit and Loss account.

Since 2009, taxpayers can take into account the costs of any types of voluntary property insurance, if by Russian legislation it is a condition for the performance of activities.

The amount of payments (contributions) of employers under compulsory insurance contracts, the amount of contributions by employers paid in accordance with the Federal Law "On Additional Insurance Contributions for the Funded Part of Labor Pension and State Support for the Formation of Pension Savings", as well as the amount of payments (contributions) of employers under voluntary insurance contracts (contracts of non-state pension provision) concluded in favor of employees with insurance organizations (non-state pension funds) holding licenses issued in accordance with the legislation of the Russian Federation to conduct relevant activities in the Russian Federation.

In cases of voluntary insurance (non-state pension provision), these amounts refer to labor costs under contracts:

Life insurance, if such contracts are concluded for a period of at least five years with Russian insurance companies licensed to conduct the relevant type of activity, and during these five years do not provide for insurance payments, including in the form of annuities and (or) annuities, for exclusion of insurance payments in cases of death and (or) injury to the health of the insured person;

Non-state pension provision (from January 1, 2005), subject to the application of a pension scheme that provides for the accounting of pension contributions on the registered accounts of participants in non-state pension funds, and (or) voluntary pension insurance when the participant and (or) the insured person has pension grounds provided for the legislation of the Russian Federation, giving the right to establish a pension for state pension provision and (or) labor pension, and during the period of validity of the pension grounds. At the same time, contracts of non-state pension provision should provide for the payment of pensions until the funds on the participant's registered account are exhausted, but for at least five years or for life, and contracts of voluntary pension insurance - payment of pensions for life;

Voluntary personal insurance employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of insured employees;

Voluntary personal insurance (from January 1, 2007), which provides for payments only in cases of death and (or) injury to the health of the insured person.

The aggregate amount of employers' contributions paid in accordance with Federal Law No. 56-FZ of April 30, 2008 "On Additional Insurance Contributions for the Funded Part of Labor Pension and State Support for the Formation of Pension Savings", and payments (contributions) of employers paid under long-term life insurance contracts employees, voluntary pension insurance or non-state pension provision for employees, is taken into account for tax purposes in an amount not exceeding 12% of the amount of labor costs.

In the event that changes are made to the terms of the life insurance contract, as well as the voluntary pension insurance contract or the contract of non-state pension provision in relation to individual or all insured employees (participants), if as a result of such changes, the terms of the contract cease to comply with the requirements, or in case of termination of these contracts in In respect of individual or all insured employees (participants), the employer's contributions under such agreements in respect of the relevant employees, which were previously included in the composition of expenses, are recognized as subject to taxation from the date such changes are made to the terms of these agreements or the terms of these agreements are shortened or terminated (except for cases early termination of the contract due to force majeure circumstances, i.e., extraordinary and unavoidable circumstances).

Contributions under voluntary personal insurance contracts providing for payment by insurers for medical expenses of insured employees are included in expenses in an amount not exceeding 6% of the amount of labor costs.

Contributions under voluntary personal insurance contracts providing for payments only in cases of death or injury to the health of the insured person are included in expenses in an amount not exceeding 15,000 rubles. per year, calculated as the ratio of the total amount of contributions paid under these agreements to the number of insured employees.

Tax period Income tax is recognized for a year, reporting periods can be:

First quarter, half year and nine months of the year;

For taxpayers calculating monthly advance payments based on the actual profit received, a month, two months, three months and so on until the end of the calendar year are recognized.

Tax rates:

1) 20% - the basic rate (2.5% is credited to the federal budget, 17.5% to the budgets of the constituent entities of the Russian Federation);

2) tax rates on income of foreign organizations not related to activities in the Russian Federation through permanent establishment, are installed in the following sizes:

20% - from all income;

10% - from the use, maintenance or lease (charter) of ships, aircraft or other mobile vehicles or containers (including trailers and auxiliary equipment necessary for transportation) in connection with the implementation of international transport;

3) for income in the form of dividends:

9% - on income received from Russian and foreign organizations by Russian organizations;

15% - on income received from Russian organizations by foreign organizations;

4) 15% for state and municipal interest securities, the terms of issue and circulation of which provide for the receipt of income in the form of interest, as well as income in the form of interest on mortgage-backed bonds issued after January 1, 2007, and income of the founders of trust management of mortgage coverage obtained on the basis of the acquisition of mortgage participation certificates, issued by the mortgage cover manager after January 1, 2007;

5) 9% - for interest on municipal securities issued for a period of at least three years before January 1, 2007, as well as income in the form of interest on mortgage-backed bonds issued before January 1, 2007, and income of founders trust management of mortgage coverage obtained on the basis of acquisition of mortgage participation certificates issued by the mortgage coverage manager prior to January 1, 2007;

6) 0% - on income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusively, as well as on income in the form of interest on bonds of the 1999 state foreign exchange bond issue, issued in the implementation of the novation of bonds of the domestic state foreign exchange series III loans issued in order to provide the conditions necessary for the settlement of the internal foreign exchange debt of the former USSR and the internal and external foreign exchange debt

Methods of accounting for income and expenses:

1. Accrual method... Revenues are recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property (work, services) or property rights, and expenses are recognized as such in the reporting (tax) period to which they relate ... Insurance premiums (contributions) under insurance, coinsurance and reinsurance contracts are recognized as income on the date the taxpayer's liability to the insured under the concluded contract arises from the terms of the contract, regardless of the procedure for paying the insurance premium (Article 330 of the Tax Code of the Russian Federation).

In this case, the amount of the contribution under the contract corresponding to the amount of liability arisen is taken into account in the income of the insurance organization. If the contract does not establish the date when the right to income in the form of an insurance premium arises, then the date of receipt of income is the date of invoicing for payment of the insurance premium. If the contracts provide for an installment plan, then income and expenses are recorded on the date of payment of the next installment. As expenses, these contributions are accounted for as of the date the insurance company incurs an obligation to pay insurance indemnity for an insured event.

Insurance premiums are accounted for in the costs of risks transferred to reinsurance:

as of the settlement date according to the agreement;
subject to acceptance by the reinsurer on the date the reinsurer presents to the reinsurer the documents serving as the basis for settlements (date of compilation of invoices for premiums and losses, borderos, etc.).

Under life insurance and pension insurance contracts, income in the form of a part of the insurance premium is recognized when the taxpayer becomes entitled to receive the next insurance premium in accordance with the terms of the said contracts.

2. Cash method... Income is recognized on the day of receipt of funds to bank accounts or to the cash desk, receipt of other property (work, services) or property rights, as well as repayment of debt to the taxpayer in another way ( general rule). Expenses are recognized as expenses after their actual payment.

In cash accounting of income, insurance premiums under contracts of insurance, reinsurance, co-insurance are taken into account at the time of receipt of funds, and expenses - at the date of implementation after payment.

The sums of the return of a part of insurance premiums (contributions) under reinsurance contracts in the event of early termination are recognized as income on the date of the reinsurer's obligation to make a return on the accrual basis or on the date of receipt of funds to bank accounts and (or) to the cash desk with the cash method of accounting for income.

Organizations have the right to determine the date of receipt of income (expense) on a cash basis, if on average for the previous four quarters the amount of proceeds from the sale of goods (work, services) of these organizations, excluding value added tax, did not exceed one million rubles for each quarter.

Terms of income tax payment:

1. If in the previous 4 quarters the average revenue for the quarter exceeds 3 million rubles, then during the current quarter advance payments are paid by the 28th of each quarter in the following order:

in the first quarter - monthly in the amount of a monthly advance payment for the last quarter of the previous tax period;
in the second quarter, monthly in the amount of 1/3 of the advance payment for the previous quarter;
in the third quarter - monthly in the amount of 1/3 of the difference between the amount of the advance payment for the six months and for the first quarter;
in the fourth quarter - monthly in the amount of 1/3 of the difference between the amount of the advance payment for 9 months and for the half-year.

At the end of each quarter, by the 28th day of the next month, the budget makes the final calculation based on the actual amount of tax for the quarter. For the year, the tax is paid until March 28 of the following year.

2. If in the previous 4 quarters the average revenue for the quarter does not exceed 3 million rubles, then the tax is paid on the actually received profit for the quarter by the 28th of the month following the reporting quarter, and for the year - until March 28 of the next year.

3. On a voluntary basis, an organization may decide to pay tax on a monthly basis according to the actually received profit until the 28th day of the month following the expired month, and the amount of tax for the year - until March 28 of the following year.

The tax return is filed within the following deadlines:

Based on the results of the reporting period - by the 28th day of the month following the reporting period;

Peculiarities of taxation of insurance organizations and the main mistakes made by insurance organizations, established during inspections.

Tax legislation establishes a special taxation procedure for insurance activities, which takes into account the specifics of this sector of the economy.
At first since the insurance service does not contain added value, then, as a result, insurance companies for insurance and reinsurance operations are exempted from paying value added tax. In this case, the insurance company can fully attribute the input VAT to expenses, or, when maintaining separate accounting of costs for taxable and non-taxable turnover, set the amount of input value added tax to be reimbursed from the budget or offset from the amount of value added tax on taxable transactions.
Secondly, tax legislation provides an opportunity for insurance companies to defer their tax liabilities for income tax by the amount of formed insurance reserves.

Thus, the insurer is given the opportunity not to immediately tax the collected insurance premiums, but to wait for the financial result under the insurance contract and determine the amount of the premium earned under the contract. At the same time, insurance premiums not subject to income tax at the time of the conclusion of the insurance contract can be fully placed as means of insurance reserves in assets that meet the requirements of insurance legislation, and bring the insurer additional income from investment.
In addition to excluding the formed reserves from insurance premiums from the tax base, insurers have the opportunity to form reserves for losses and also reduce the income received by their amount.
All these conditions lead to the fact that from the point of view of the amount of taxes paid to the budget, insurance activities are not income-generating and bring small revenues.
The tax burden indicators of insurance companies are low, do not exceed 3%, with the industry average indicator for financial activities 9.8%. Many companies show losses for tax purposes over several tax periods.
However, the control measures carried out in relation to insurance organizations of the MI FTS of Russia No. 50 in Moscow, namely field tax audits, bring significant additional taxes. So in 2009, 39 inspections of insurance companies were carried out and an additional 1 326 722.7 thousand rubles were additionally charged to the budget, in 2010, 27 inspections were additionally charged 1 295 331.3 thousand rubles.

The use of preferential treatment by insurance organizations to minimize tax payments

The control measures carried out by the tax authorities in relation to insurance organizations show that some participants in the insurance market use the provided preferential tax regime and the legal status of the insurance company to minimize taxes or even to avoid them both for themselves and for their policyholders.
In this case, the following operations are used, which are typical only for insurance organizations:
- payment of agency fees to agents attracted to conclude insurance contracts or to accompany them. The amount of the agency fee is determined agency agreement between the insurer and the agent, however, it should not exceed the amount of remuneration included in the structure of the tariff rate, which has been approved by the insurance market regulator, the Federal Insurance Service Agency.
When carrying out control measures, the tax authorities establish the facts of documentary non-confirmation of the agent's participation in the conclusion or maintenance of insurance contracts, although the paid agency fee is taken into account in the expenses for taxation of profits to insurance companies and the taxable profit base is understated for its amount. The surveyed policyholders, and sometimes the agents themselves, deny the fact that the intermediary was involved in the conclusion of the insurance contract.
In many cases, the agents are so-called fly-by-night firms that have a nominee leader, mass registration addresses and do not fulfill their obligations to the budget.
An analysis of the cash flow leaving the insurance company as an agency fee shows that it ends up cashing out the funds.
- attribution to expenses of the amounts of reinsurance premiums under outgoing reinsurance contracts.

An insurance organization can itself insure its own risk of payment of insurance compensation under a direct insurance contract with another insurer, transfer to the latter the reinsurance premium and attribute it to expenses for tax purposes. The question is which reinsurance organization did the insurer choose, and on what conditions did it transfer the risk to reinsurance.
In their work, the tax authorities establish that reinsurance contracts are concluded with insurance organizations that have a license issued by the FSIS, but do not carry out any real insurance and reinsurance activities. These organizations have nominee directors, are not located at the registration address, which should be punished by the FSIS, do not have employees, and all of their assets, reflected in the statements for the regulator on paper, are virtually absent. Funds coming to the accounts of these organizations in the future different ways withdrawn from legal circulation.
Separately, I would like to dwell on the conditions for transferring risk to reinsurance, on its economic justification. This concerns the size of the reinsurance rate and its commensurability with the rate of the direct insurance contract. Very often, the direct insurer acts only as an intermediary for the transfer of funds to fictitious insurance organizations, leaving on its own withholding the minimum insured amount, and the received insurance premium almost completely transfers to the indicated organizations, which in the future take them out of legal circulation.
There are frequent cases of transfer of risk to reinsurance at the end of a direct insurance contract, without a reservation on the amount of declared losses and with the extension of reinsurance coverage from the beginning of the insurance contract and, of course, with the transfer of most of the already earned insurance premium to the reinsurer. What is the economic justification for these expenses is not clear to the tax authorities, if only not in obtaining tax benefits.
- insurance payments
Insurance is the protection of the property interests of the insured, it is the reimbursement of lost property, expenses incurred and expenses due to the occurrence of accidental circumstances (insured events). And how to evaluate from the point of view of tax legislation insurance payments to policyholders in the absence of his property interest declared in the insurance contract. Or, if available, but to a much lesser extent, insurance in excess of the actual value. Why insurance companies, taking on the risk of payment, do not carry out a qualitative assessment of the property interest, its size. In such cases, as a rule, the tax authorities check the very fact of the occurrence insured event, which is also not confirmed. An insurance benefit charged to expenses for tax purposes is recognized as documentary unconfirmed.

The preferential procedure for taxation of funds received by an insurance organization as insurance premiums involves the placement of insurance reserves formed from these funds in a strictly defined order, in accordance with the Regulations developed by the FSIS. This regulation determines in which types of assets and in what ratio the insurance organization can place the funds of reserves.
The insurance regulator checks the correctness of the fulfillment of the requirements for the types of assets when checking the reports submitted in the order of supervision as of the reporting dates.
The tax authorities, analyzing the economic justification of certain costs for tax purposes, also check the assets of the insurance organization. This affects not only the reporting dates, but also within the reporting period. From the analysis carried out, confirmed by the data of control measures, it is very clear that insurance organizations within the reporting period do not comply with the provisions on the procedure for placing insurance reserves.
Insurance reserves are invested in illiquid assets, in bills of fly-by-night companies, in bank bills that have already been redeemed or sold to other organizations. At the same time, the middle-level insurer does not have any of its real estate.
From all this, it becomes clear why so often insurance companies "leave the market" within a few days, leaving their policyholders without insurance coverage, why the insurance company cannot fulfill its obligations in the event of large insured events.
When filing claims for the payment of taxes based on the results of control measures, the tax authorities are faced with a situation where there is nothing to take even interim measures. It is clear when this applies to scheme companies specially created for tax evasion.The work of these companies is structured in such a way that they did not plan to have any obligations for a long time and, as a rule, legal entities who knew the type of activity of these companies worked with them.
Another thing is companies that insure the population, mainly such types of insurance as CASCO and OSAGO. It is not uncommon for small insurance companies to sell themselves to people who are planning fraud from the very beginning: get the forms, put the money for the policies in their pockets, and then escape, leaving the problems with losses to pay from the compensation fund.

All of the above facts not only do not allow to organize efficiently the administration of taxation of insurance organizations, but also impede the development of the insurance market itself, undermine the insurers' faith in the need to purchase insurance protection and in its reliability; insurance companies are considered as an element solely for obtaining benefits, including tax benefits.

Other types of tax evasion violations

Of course, these facts are not massive in nature, and when conducting control measures against insurance organizations, tax authorities establish other types of violations that lead to an understatement of the taxable base, for example:

Overestimation of corporate income tax expenses due to the illegal formation of insurance reserves.
In accordance with Art. 25 of the Law of the Russian Federation of November 27, 1992 (hereinafter - Law N 4015-1), one of the guarantees for ensuring the financial stability of the insurer is insurance reserves sufficient to fulfill obligations under insurance, coinsurance and reinsurance contracts.
According to Art. 294 of the Tax Code of the Russian Federation, expenses of an insurance organization include expenses incurred by them in carrying out insurance activities, including the amount of deductions to insurance reserves (taking into account changes in the share of reinsurers in insurance reserves), formed on the basis of insurance legislation. The procedure for the formation of insurance reserves, approved by the Order of the Ministry of Finance of the Russian Federation dated July 11, 2002. No. 51n "(hereinafter referred to as the Rules).
Analysis of mistakes made in the formation of the unearned premium reserve.
The unearned premium reserve is the part of the accrued insurance premium (contribution) under the contract relating to the contract period beyond the reporting period (unearned premium) and intended to fulfill obligations to ensure future payments that may arise in the following reporting periods.
To calculate the unearned premium under an insurance (coinsurance) agreement, the accrued gross insurance premium under an insurance (coinsurance) agreement is reduced by the amount of the accrued remuneration for concluding an insurance (coinsurance) agreement. Therefore, the first mistake that can lead to a distortion of the unearned premium reserve is the incorrect determination of the base premium. As a rule, it is allowed due to the incorrect application of information about the commission.
Another example of a typical technical error is the incorrect determination of the terms of validity of insurance contracts in the contract log and, as a result, incorrect formation of the unearned premium reserve.
Among the mistakes often made by insurance organizations, one can note the presence of a reserve for unearned premiums on early terminated insurance contracts.
Analysis of mistakes made in the formation of the reserve of declared but unsettled losses.
In accordance with the Rules, the amount of the insurer's liabilities not settled as of the reporting date, payable in connection with:
- with insured events, the fact of occurrence of which has been declared to the insurer in accordance with the procedure established by law or contract;
- with early termination (change of conditions) of contracts in cases stipulated by the current legislation.
To calculate the reserve for declared but unsettled losses, the amount of the insurer's unsettled liabilities as of the reporting date is increased by the amount of claims settlement expenses in the amount of 3% of its value.

A typical violation is the untimely write-off (decrease) of the provision for losses, and the underestimation of the calculation base for income tax.
In accordance with the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), due performance terminates the obligation. Also, obligations terminate with the expiration of the limitation period.
The Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) establishes that the general limitation period is set at three years. The Civil Code of the Russian Federation determined a reduced limitation period for claims arising from a property insurance contract, in two years, for personal insurance and OSAGO - three years.
However, in violation of these provisions, insurance companies reflect the amount of liabilities that are not subject to fulfillment due to the expiration of the statute of limitations in the reserve for declared but unsettled losses at the reporting date by insurance companies.
In accordance with the current legislation, the issue of including the deductible in the insurance contract and its size is determined by agreement between the insurer and the policyholder. A deductible is an amount within which the insurer is exempted from compensation for losses that do not exceed a certain amount. The deductible can be set either as a percentage of the insured amount, or in absolute terms. The deductible is subdivided into conditional (non-deductible) and unconditional (deductible). In case of an unconditional deductible, the damage is compensated by the insurer in all cases, minus the established amount of the deductible. Thus, the obligation of the insurer to pay insurance compensation is determined by the sum insured minus the unconditional deductible established by the insurance contract.
The value of the RZU is determined for each unresolved claim, based on the statement of the policyholder. Due to the fact that the policyholder and the insurer established an unconditional deductible when concluding the insurance contract, when making an insurance payment, the amount of loss must be reduced by the amount of the unconditional deductible. Since any insurance payment will be reduced by the amount of the unconditional deductible, the formation of the RZU without taking into account the size of the deductible is economically unjustified, leading to an overstatement of the insurer's costs.
Often, insurance organizations include in the RZU obligations fulfilled in previous reporting periods. So, the insurance company made the payment of insurance compensation under the insurance contract. However, when calculating RZU, these losses were taken into account at the reporting date in the reserve. Thus, the illegal reflection of already settled (paid) losses in the RZU leads to an overestimation of the costs of the insurance organization.
Non-reflection (incomplete reflection) when calculating the formed reserves of the amounts of the share of the reinsurer
The expenses of insurance organizations in accordance with subparagraph 1 of paragraph 2 include the amounts of deductions to insurance reserves (taking into account the change in the share of reinsurers in insurance reserves), formed on the basis of insurance legislation in the manner approved by the Ministry of Finance of the Russian Federation.
According to the Order of the Ministry of Finance of the Russian Federation of June 11, 2002 N 51n "" insurance reserves include, in particular, the reserve of declared but unsettled losses (RLU).
The reserve for declared but unsettled losses is an estimate of the unfulfilled or incompletely fulfilled obligations of the insurer as of the reporting date (end of the reporting period) to make insurance payments, including the amount of funds required by the insurer to pay for expert, consulting or other services related to the assessment of the size and reduction damage (harm) caused to the property interests of the policyholder (expenses for the settlement of losses) arising in connection with insured events, the fact of the occurrence of which, in accordance with the procedure established by law or the contract, was declared to the insurer in the reporting or preceding periods.
In accordance with Article 12 of the Order of the Ministry of Finance of the Russian Federation of June 11, 2002 N 51n "", the insurer calculates the share of reinsurers in insurance reserves for insurance other than life insurance, simultaneously with the calculation of insurance reserves.
As the basis for calculating the reserve for declared but unsettled losses, the amount of the insurer's obligations not settled as of the reporting date, payable in connection with insured events, the fact of occurrence of which is declared to the insurer in accordance with the law or the contract, is taken.
When analyzing the terms of reinsurance agreements, the facts of incorrect determination of the share of the reinsurer in the declared losses and, as a consequence, the overestimation of the amounts of formed reserves and the understatement of the taxable base for income tax are established
Unlawful inclusion of unreceived insurance premiums into accounts receivable and writing off to expenses, provided that the insurance contract does not provide for the entry into force of the contract or its early termination in case of non-payment of the insurance premium.
This situation occurs mainly when working with individuals under OSAGO contracts.
According to Art. 5 of the Federal Law, the conditions on which a compulsory insurance contract is concluded must comply with the standard conditions contained in the Compulsory Insurance Rules issued by the Government of the Russian Federation.
Clause 12 of the Rules for compulsory insurance of civil liability of vehicle owners, approved by the Decree of the Government of the Russian Federation of May 7, 2003, establishes that the insurance premium under the compulsory insurance contract is paid by the insured to the insurer in cash or cashless payments when concluding a compulsory insurance contract. The date of payment of the insurance premium is considered either the day of payment of the insurance premium in cash to the insurer, or the day of transfer of the insurance premium to the current account of the insurer
Thus, the specified provision of the Rules actually duplicated clause 1 of the Civil Code of the Russian Federation in the part that the OSAGO agreement is real and is concluded, and also comes into force only after payment of the insurance premium.
In violation of the established procedure, insurers reflect in the structure of non-operating expenses accounts receivable under insurance contracts under OSAGO that did not enter into force in 2006 due to non-payment of the insurance premium. In addition, the indicated amounts of unreceived premiums under insurance contracts that have not entered into force participate in the formation of insurance reserves and reduce the taxable base.

The work of tax authorities with organizations that are in the high tax risk area.

The concept of tax benefit, in accordance with paragraph two of clause 1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 12.10.2006 No. 53 verification of documented facts of violations of the legislation on taxes and fees revealed during the audit, it is recommended to use the definition of each specific method of reducing the amount of tax liability, for example, violation of the rules for accounting for income and (or) expenses and (or) objects of taxation, understatement of the tax base, etc. incorrect calculation of tax (collection), and also indicate how it was expressed (unjustified application of a tax deduction, unjustified inclusion in expenses, etc.).
When implementing tax control measures in relation to a taxpayer receiving an unjustified tax benefit using front organization("Fly-by-night firms", "problem counterparties", etc., etc.), the tax authorities pay attention, firstly, to the fact that a legal entity controlled (permanently or temporarily - for one or several operations) by the audited taxpayer , does not have independence, on behalf of such a person the audited taxpayer carries out part of his entrepreneurial activity, as a result of civil transactions with which the object of taxation formally arises at the front organization, and the audited taxpayer has formal grounds for obtaining tax benefits.
Secondly, for signs indicating the absence of objective conditions and the real possibility of a front organization of entrepreneurial activity, by which, according to the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation) is understood independent, carried out at your own risk activities aimed at systematic receipt profits from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law.
The front organization methodology assumes that the front organization, in principle, does not need financial, labor and material resources, in office, retail, warehouse and other premises, in various types of work and services of third-party organizations, other resources necessary for doing business, does not fulfill the obligations established by the legislation on taxes and fees (does not calculate taxes, or calculates in minimum dimensions, does not submit reports, does not pay taxes, etc.). At the same time, the use of a front organization in the overwhelming majority of cases cannot be carried out without a bank account (since a legally registered front organization is necessary mainly for opening and using a bank account to which funds intended for cashing them are transferred, or, for example, for carrying out circular non-cash settlements, when settlements are simulated and funds are eventually returned back).

When carrying out tax control measures in relation to taxpayers (payers of fees, tax agents), the tax authorities for counterparties, the taxpayer being audited, establish the following circumstances:

1) straight lines:

failure of the counterparty to provide tax and accounting statements;
refusal of individuals from the management (establishment, participation) of the organization (counterparty);
finding the head (participant, founder) of the organization - counterparty on the wanted list;
"Massive" (10 or more cases) participant (applicant, founder, head) of the organization - counterparty;
repeated change of the location of the legal entity - the counterparty;
the contractor has no labor resources;
the location of the counterparty coincides with the address of the "mass registration";
the location of the organization and the location (place of residence) of its participants (founders, officials) are located in different constituent entities of the Russian Federation;
the counterparty has one bank account, opened not at its location (in another region, city);

2) indirect:

presentation of "zero" tax and accounting reports;
minimum number of employees (1 - 2 people);
absence of a taxpayer at the address (location) specified in the Unified State Register of Legal Entities;
lack of ownership of fixed assets, other property;
the absence of payments on the bank account for the purpose of ensuring the conduct of financial and economic activities (for the lease of property, utilities, electricity, etc.);
insignificance of indicators of tax and accounting reporting in comparison with turnover on a bank account;
the identity of the amounts credited to the account and debited from the account (taking into account the debiting of funds, for servicing the account);
transfer and write-off of funds from the organization's account is carried out within 1 - 3 working days;
the accounts of the audited taxpayer and his counterparty are opened in the same bank;
cashing the funds received to the counterparty's account;
the purchaser of products (works, services) from an organization is only an audited taxpayer or a narrow circle of persons;
the state registration of the counterparty was carried out immediately before the implementation of transactions with the audited taxpayer;
inaccurate passport data of the participants (founders, officials) during the state registration of the counterparty, including registration indicating the data of the previously lost passport.

The list of the above circumstances is not exhaustive and may be changed and supplemented taking into account specific circumstances, changes in legislation and the current arbitration practice.
At the same time, the question of the controllability and lack of independence of the front organization is investigated most thoroughly.
The need to study this issue follows from the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, expressed in the decree of 20.04.2010 No. 18162/09. In the absence of evidence of non-performance of business transactions, the conclusion that the taxpayer knew or should have known about the unreliability (inconsistency) of the information may be made by the court as a result of an assessment in the aggregate of the circumstances associated with the conclusion and execution of the contract (including the grounds on which the relevant counterparty has been selected by the taxpayer).
Work on the detection of facts indicating the control of the inspected taxpayer of the front organization should be carried out in the following areas:

identification of signs of "entrepreneurial activity" of a front organization with the hidden use of technology (computer, duplicating, communication technology), premises, telephone numbers, personnel and services of the audited
the establishment of cases and their recurrence (regularity) of the consistency or synchronicity of the actions of the audited taxpayer and the controlled organization, which objectively cannot be agreed or synchronized;
obtaining explanations (conducting interrogations) of the employees of the taxpayer being audited, on the above facts, if established.
obtaining explanations (conducting interrogations) of employees of the taxpayer being inspected, notaries, bank employees, etc., who objectively contacted or should have contacted representatives of the front organization in order to establish them.
establishment of the facts of appeals of the audited taxpayer and the controlled organization for clarifications on the procedure for confirming their "prudence in choosing counterparties" to the tax authorities, the Ministry of Finance of Russia, etc., other cases of preliminary collection of "evidence" of their non-involvement in the activities of front organizations, the use of such appeals and their results in the past (in conjunction with the facts of tax evasion using a front organization established as a result of a tax audit, these facts, while not being the only such facts, may indicate a deliberate violation of the legislation on taxes and fees,
the establishment of other characteristic features, including those listed in. For example, conducting "activities" by a front organization exclusively with the audited taxpayer, or with organizations interdependent with him. At the same time, it should be borne in mind that this feature, in particular, is absent in the case of the provision of a front organization by third parties for one-time cash withdrawal operations.

The tax authority can establish and collect evidence that the founders and (or) managers of the audited taxpayer are nominal. Actual beneficiaries (beneficiaries) may be other individuals. At the same time, tax liability, the obligation to pay arrears and penalties should be borne by the taxpayer being audited, as a person on whose behalf real economic activity was carried out, as a result of or during which arose (or would have arisen in the absence of the use of a front organization) objects of taxation and who received tax benefits through the use of front organizations in the absence of a legal basis.
In order to conceal the facts of obtaining an unjustified tax benefit by the audited taxpayer using a front organization, in a number of cases the activities of the audited taxpayer are organized in such a way as not to have direct economic ties with the front organization. In these cases, the so-called “intermediary firm”, which imitates entrepreneurial activity, has direct economic ties with the front organization.
Under these conditions, it is possible to determine the actual recipient of the unjustified tax benefit only after establishing links indicating that the “intermediary firm” is under the control of the taxpayer being audited.
In case of establishing the facts of the absence of real business transactions and establishing only falsification of documents confirming, in the opinion of the audited taxpayer, the validity of the tax benefit, the above facts (facts of falsification of documents and facts of the absence of real transactions) are subject to proof. V in this case there is no need for tax authorities to change the legal qualification of the transaction made by such a taxpayer, or the status and nature of the activities of this taxpayer.
In accordance with the legal position of the Supreme Arbitration Court of the Russian Federation, expressed in, additional taxation, accrual of penalties, collection of fines, as a result of the submission of documents by the audited taxpayer containing inaccurate and contradictory information, which, together with other revealed circumstances, do not confirm the fact of the actual implementation of economic transactions with Russian suppliers are not due to a change in the legal qualification of transactions, therefore, in this case, subparagraph 3 of paragraph 2 of the Code does not apply.
It should be borne in mind that not in all cases, in particular, as indicated above, a front organization can be created by the audited taxpayer. It is not excluded that such an organization may be provided to the taxpayer by third parties that provide cashing services. In such cases, the control of the front organization is also present, however, it is temporary, for one or several operations, it is provided within the agreement of the audited taxpayer and the specified third parties using a front organization controlled by them to provide these services.
When conducting interrogations of participants (founders, officials) of a "problem" counterparty in accordance with the Code, with the removal of handwriting samples for further handwriting examination (research). If it is impossible to conduct an interrogation by the tax authorities, but if there are interrogation protocols (explanations) drawn up by the internal affairs bodies, the following should be borne in mind. In accordance with paragraph 3, the tax authorities and the internal affairs bodies, in the manner determined by agreement between them, inform each other about the materials they have about violations of the legislation on taxes and fees and tax crimes, about measures taken on their suppression, on the tax audits carried out by them, as well as exchange other necessary information in order to fulfill the tasks assigned to them.
The current legislation does not contain prohibitions on the use by the tax authority and the arbitration court of written evidence obtained as a result of operational-search measures. In this connection, these materials are used as evidence of a violation.

Taxation of insurance activities

Taxation of insurance business in different countries different. In a number of countries, for example, Great Britain, Germany, France, Switzerland, Japan, the taxation of insurers does not differ from the taxation of ordinary companies. Insurers operating in other countries, as a rule, must appoint a tax representative or regularly submit a complete list of concluded contracts.

In all countries of the Organization for Economic Cooperation and Development (OECD), except the Czech Republic and Poland, there are tax deductions for policyholders on the amount of paid insurance premiums.

In Russia taxation of insurers, like other business entities, it is regulated by the Tax Code of the Russian Federation (RF Tax Code) as amended by Federal Law No. 204-FZ dated December 29, 2004.

The greatest debate in the scientific literature is caused by the taxation of the profits of insurance companies, because there are discrepancies in the legislation in determining the timing tax accounting profit and creation of an insurance reserve in accordance with insurance regulations and tax acts.

It is quite difficult to correctly calculate the financial result of the activities of insurance organizations due to the following factors:

The duration of most insurance contracts exceeds the terms of the reporting and tax period, as a result of which most of the insurer's liability under existing contracts falls on future periods that go beyond the reporting and tax period;

The income of insurance structures for their tax accounting in the form of the entire amount of the insurance premium under each contract due to be received is recognized on the date of the insurance structure's liability to the policyholder under the concluded agreement arising from the conditions, regardless of the procedure for paying the insurance premium specified in the relevant agreement ;

There are difficulties in exercising control over real cash flows.

Tax accounting of income

The income that insurance companies reflect in tax accounting can be conditionally divided into two groups. The first group is income related to production and sales (Article 249 of the Tax Code of the Russian Federation) and non-operating income (Article 250 of the Tax Code of the Russian Federation). Such income is reflected in the generally established order. The second group - income from insurance activities, referred to in Article 293 of the Tax Code, which are accounted for in a special manner. These include, in particular:

insurance premiums (contributions) under insurance contracts;

remuneration for the provision of services of an insurance agent, broker;

remuneration received by the insurer for inspecting the property accepted for insurance and issuing conclusions on the assessment of insurance risk, as well as for determining the reasons, nature and amount of losses in the event of an insured event;

remuneration from insurers under co-insurance contracts;

the amount of compensation by reinsurers of a share of insurance payments for risks transferred to reinsurance;

the amount of interest on depot premiums for risks accepted for reinsurance;

income from the sale of the insurer's right to claim against the persons responsible for the damage caused in accordance with the current legislation;

the amount of sanctions for failure to comply with the terms of insurance contracts, recognized by the debtor voluntarily or by a court decision;

the amount of the return of a part of insurance premiums (contributions) under reinsurance contracts in the event of their early termination.

As a rule, insurance organizations use the accrual method in tax accounting. In this case, for different types insurance provides for a different procedure for the recognition of insurance premiums (contributions).

So, for insurance other than life insurance, including voluntary medical insurance (VHI), the insurance premium due to be received is recognized as of the date the insurance organization becomes liable to the policyholder. The order of its payment specified in the contract does not matter.

And under long-term life insurance contracts, income in the form of a part of the insurance premium is recognized at the time the insurance organization arises the right to receive the next insurance premium under the contract.

Premiums for insurance services are recognized as income for tax purposes at the date they are rendered. This follows from paragraph 3 of Article 271 of the Code.

The rest of the income listed in Article 293 of the Tax Code of the Russian Federation is non-operating. These are the amount of reduction (return) of insurance reserves, income from the sale of the right of claim of the insured (beneficiary) to the persons responsible for the damage that has passed to the insurer, as well as the amount of sanctions for failure to comply with the terms of insurance contracts, recognized by the debtor voluntarily or by court decision.

When using the accrual method, these incomes are taken into account in the manner prescribed by paragraph 4 of Article 271 of the Tax Code of the Russian Federation. So, the amount of reduction (return) of insurance reserves formed in previous reporting periods are recognized on the last day of the reporting (tax) period. Income from the exercise of the right of claim, transferred to the insurer from the policyholder (beneficiary) to the persons responsible for the damage caused, are accounted for on the date of entry into force of the court decision or on the date of the written consent of the guilty person to reimburse losses.

On a cash basis, income is recognized on the date it is received. This is provided for by paragraph 2 of Article 273 of the Tax Code of the Russian Federation.

Tax accounting of expenses

Like income, expenses of insurance organizations can be divided into two groups. The first group includes costs common to all organizations. They are listed in Articles 254-269 of the Tax Code of the Russian Federation. The second group is the specific expenses of insurance organizations listed in article 294 of the Tax Code of the Russian Federation, that is, expenses from insurance activities. These include:

insurance payments under insurance, coinsurance and reinsurance contracts. Insurance payments include payments of annuities, annuities, pensions and other payments provided for by the terms of the insurance contract;

return of part of insurance premiums, as well as redemption amounts under insurance contracts;

remuneration for the provision of services of an insurance agent or insurance broker;

expenses related to payment to organizations or individuals for the services rendered by them related to insurance activities;

the amount of insurance premiums (contributions) for risks transferred to reinsurance;

remuneration and bonuses under reinsurance contracts;

the amount of interest on depot premiums for risks transferred to reinsurance;

co-insurer remuneration under co-insurance contracts;

return of part of insurance premiums (contributions), as well as redemption amounts under insurance, coinsurance and reinsurance contracts in cases stipulated by legislation and the terms of the contract.

Under the accrual method, expenses in the form of insurance payments under the contract are accounted for at the date the insurance company incurs an obligation to pay insurance compensation in favor of the policyholder (beneficiary) for the actual insured event. The amount of insurance payments is determined in accordance with the Law of the Russian Federation dated November 27, 1992 No. 4015-1 “On the organization of insurance business in the Russian Federation”. Expenses associated with the provision of services of an insurance agent, expert, emergency commissioner are recognized on the date of signing the acceptance certificate of services.

With the cash method, payments under insurance contracts are included in expenses on the date they are paid.

Taxation of reserves of insurance organizations

Insurance organizations are required to form insurance reserves to fulfill their obligations to policyholders, as required by paragraph 26 of Law No. 4015-1 On the organization of insurance business in the Russian Federation. The amounts of deductions to such reserves relate to non-operating expenses for insurance activities.

So, reserves for insurance other than life insurance are formed according to the Rules for the formation of insurance reserves, approved by order of the Ministry of Finance of Russia dated 11.06.2002 No. 51n. According to clause 11 of the Rules, the insurer, when preparing financial statements, calculates insurance reserves at the end of the reporting period. The unearned premium reserve in this situation is assumed to be equal to the amount of the accrued insurance premium under the contract. On the same date, the amounts of deductions to insurance reserves are also taken into account for tax accounting purposes. Of course, provided that on this date under this contract the insurer became liable to the policyholder.

The income of an insurance organization for tax purposes includes income in the form of insurance premiums under an insurance contract. These incomes are recognized on the date the insurer becomes liable to the policyholder under the contract.

When determining the tax base, taxpayers using the accrual method do not take into account income in the form of property, property rights, works or services that are received from other persons in the form of prepayment for goods (works, services). Thus, the insurance premiums reflected in the accounting records under the contract, which stipulates that the insurer's liability occurs later than the date of calculation of the insurance premium (contributions), will be recognized as income for tax purposes in the reporting (tax) period in which this liability arises. Accordingly, at the same time, it will be recognized as expenses for the purposes of taxation of profits and deductions to insurance reserves under this agreement. Let us explain what has been said using the example of an insurance organization that forms a reserve of unearned premiums.

Insurance organizations can form a fund of preventive measures in order to finance measures to prevent the occurrence of insured events. The basis is Article 26 of Law No. 4015-1. It should be remembered that the formation of such a reserve is not associated with the fulfillment of insurance obligations by the insurer. Therefore, since 2002, the specifics of determining the costs of insurance organizations for the purposes of taxation of profits, established by Article 294 of the Tax Code of the Russian Federation, have not been applied to the amounts of deductions to this reserve.

Course work

in the discipline "Federal taxes and fees from organizations"

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

Introduction

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

1.1 Taxation system of the Russian Federation

1.2 Subjects of tax legal relations

1.3 Taxation of insurance companies

Chapter 2. Peculiarities of taxation of insurance organizations

2.1. The concept of insurance organizations

2.2 Features of taxation of insurance organizations

2.3 Prospects for the development of taxation of insurance organizations

Conclusion

List of sources used

Introduction

Insurance satisfies one of the basic human needs - the need for security and has centuries-old history development. In a market economy, its opportunities are widely disclosed, associated with the creation of savings of legal entities and individuals, which increases the investment potential of the country, contributes to the growth of the nation's well-being and allows solving the problems of social and pension security.

V last years there is a fairly rapid development of insurance, which is expressed in high growth rates of insurance premiums receipts, an improvement in their structure, primarily due to an increase in the share of voluntary insurance. Accordingly, the importance of insurance is increasing in terms of protecting the interests of citizens and legal entities from various risks.

The role of insurance in the formation of the company's financial resources is growing by increasing the authorized capital and reserve funds of insurance organizations, as well as receipts of tax payments to the federal and regional budgets based on the results of insurance activities.

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

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

The purpose term paper is the study of improving the mechanism of taxation of insurance organizations.

The objectives of the course work: consider the concept and types of insurance in the Russian Federation, study the state of the insurance market on the present stage, to analyze the development of taxation on different stages the formation of the Russian insurance market, as well as propose the main ways to improve taxation and regulation of insurance activities in the Russian Federation.

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

1.1 Taxation system of the Russian Federation

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

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

To increase the efficiency of the tax system in modern conditions, it is necessary to revise the approaches to the emergence and fulfillment of tax obligations, to the procedure for paying taxes and relations between tax authorities, taxpayers and other participants in these relations, to tighten control over the completeness and timeliness of tax payment.

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

Improving taxation is very important as one of the factors creating conditions for the development of insurance. When making changes to the taxation of insurance activities, it is necessary to take into account the interests of taxpayers - both insurers and policyholders. At the same time, legislative changes in taxation also support the government's interest in increasing tax revenues as insurance operations expand.

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

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

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

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

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

The subjects of the state must provide for the maintenance of the government, each, as far as possible, in accordance with their relative solvency, i.e. according to the income that he uses under the auspices of the government. This rule can be formulated as the principle of justice - equality and universality;

The tax should be specific, not arbitrary. Payment term, method and amount of it - everything must be precise and clear, i.e. certainty of taxes;

The tax should be collected at the time and in the most convenient way for the payer;

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

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

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

Taxation of personal income tax on voluntary life insurance

Often employers offer their employees a number of so-called social packages, which include all kinds of systems and forms of voluntary personal insurance, one of which is voluntary life insurance.

In this article, we will talk about the procedure for taxing personal income tax on insurance premiums under voluntary life insurance contracts.

The Law of the Russian Federation of November 27, 1992 No. 4015-1 "On the organization of insurance business in the Russian Federation" (hereinafter - RF Law No. 4015-1) defines the concept of insurance.

Insurance - relations to protect the interests of individuals and legal entities, the Russian Federation, constituent entities of the Russian Federation and municipalities upon the occurrence of certain insured events at the expense of funds formed by the insurers from the paid insurance premiums (insurance premiums), as well as at the expense of other funds of the insurers (paragraph 1 of Article 2 of the Law of the Russian Federation No. 4015-1).

The purpose of organizing the insurance business is to ensure the protection of the property interests of individuals and legal entities, the Russian Federation, constituent entities of the Russian Federation and municipalities in the event of insured events (paragraph 1 of Article 3 of the Law of the Russian Federation No. 4015-1).

Insurance is carried out in the form of voluntary insurance and compulsory insurance (paragraph 2 of Article 3 of the Law of the Russian Federation No. 4015-1).

Voluntary insurance is carried out on the basis of an insurance contract and insurance rules that determine general terms and Conditions and the procedure for its implementation (paragraph 3 of Article 3 of the Law of the Russian Federation No. 4015-1).

Conclusion of an insurance contract

An insurance contract must be concluded in writing (Article 940 of the Civil Code of the Russian Federation). Failure to comply with the written form entails the invalidity of the insurance contract, with the exception of the compulsory state insurance contract.

An insurance contract can be concluded by drawing up one document (paragraph 2 of Article 434 of the Civil Code of the Russian Federation) or by the insurer handed it over to the policyholder on the basis of his written or oral statement insurance policy(certificate, certificate, receipt) signed by the insurer (paragraph 2 of Article 940 of the Civil Code of the Russian Federation).

According to paragraph 1 of Article 957 of the Civil Code of the Russian Federation, an insurance contract, unless otherwise provided in it, enters into force at the time of payment of the insurance premium or its first installment.

On the basis of paragraph 7 of Article 4 of Law No. 4015-1, personal insurance includes the objects specified in paragraphs 1 - 3 of the named article. By virtue of paragraph 1 of Article 4 of Law No. 4015-1, objects of life insurance can be property interests related to the survival of citizens to a certain age or term or the occurrence of other events in the life of citizens, as well as their death (life insurance).

Thus, in relation to life insurance, a personal insurance contract is concluded.

Under a personal insurance contract, one party (the insurer) undertakes, for the contractual fee (insurance premium) paid by the other party (the policyholder), to pay a lump sum or pay periodically the amount (insured amount) stipulated by the contract in case of harm to the life or health of the policyholder himself or another named in the contract of a citizen (insured person), reaching a certain age or the onset in his life of another event (insured event) provided for by the contract (article 934 of the Civil Code of the Russian Federation).

Determination of the tax base

The specifics of determining the tax base for personal income tax (hereinafter - personal income tax) under insurance contracts are established by Article 213 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation).

Income in the form of insurance payments received by the taxpayer from the insurer is taken into account when determining the tax base. The exception is insurance payments received in accordance with subparagraph 2 of paragraph 1 of Article 213 of the Tax Code of the Russian Federation under voluntary life insurance contracts (with the exception of voluntary pension insurance contracts concluded by individuals in their favor with insurance organizations, upon the occurrence of pension grounds in accordance with the legislation of the Russian Federation) in in the event of payments related to the survival of the insured person to a certain age or period, or in the event of another event. Moreover, payments under such agreements are exempt from taxation if, under the terms of the agreement, insurance premiums are paid:

- a taxpayer;

- and (or) his family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full and incomplete (having a common father or mother ) brothers and sisters).

It should be noted that these amounts are not subject to personal income tax if insurance payments do not exceed the amounts paid in insurance premiums, increased by the amount calculated by successively summing the products of the amounts of insurance premiums paid from the date of the conclusion of the insurance contract to the day of the end of each year the validity of such a voluntary life insurance agreement (inclusive), and the average annual refinancing rate of the Central Bank of the Russian Federation (hereinafter - the Central Bank of the Russian Federation) in force in the corresponding year. Otherwise, the difference between the indicated amounts is taken into account when determining the tax base and is subject to taxation at the source of payment (subparagraph 2 of paragraph 1 of article 213 of the Tax Code of the Russian Federation).

In order to determine the tax base, the average annual refinancing rate of the Central Bank of the Russian Federation is determined as the quotient of the sum obtained as a result of adding the values of the refinancing rates in effect on the 1st day of each calendar month of the year of the life insurance contract by the number of summed values of the refinancing rates of the Central Bank of the Russian Federation.

Thus, the amount of insurance payments associated with the survival of the insured person to a certain age or period or related to the occurrence of another event, under a voluntary life insurance contract, are recognized as an object of taxation for personal income tax in the part exceeding the amount of insurance premiums paid from the date of conclusion of the contract, multiplied by the average annual the refinancing rate of the Central Bank of the Russian Federation for each year of this agreement.

In cases of early termination of voluntary life insurance contracts provided for in subparagraph 2 of paragraph 1 of Article 213 of the Tax Code of the Russian Federation (except for cases of early termination of voluntary life insurance contracts for reasons beyond the control of the parties), and the return to individuals of the monetary (redemption) amount subject to In accordance with the insurance rules and the terms of these agreements, payment in the event of early termination of such agreements, the income received minus the amounts paid by the taxpayer of insurance premiums is taken into account when determining the tax base and is subject to taxation at the source of payment (paragraph 3, subparagraph 2 of paragraph 1 of Article 213 of the Tax Code of the Russian Federation). That is, in cases of early termination of the above voluntary life insurance contracts, the tax base is determined by the insurance company as the difference between the redemption amount received by the taxpayer in rubles and the amounts of insurance premiums actually paid by the taxpayer in rubles. The same conclusion is contained in the letter of the Ministry of Finance of Russia dated January 15, 2015 No. 03-04-06 / 391.

Please note that the letter of the Ministry of Finance of Russia dated January 23, 2013 No. 03-04-05 / 4-58 states that if the monetary (redemption) amount received by the taxpayer upon early termination of the voluntary life insurance contract is less than the amount of insurance premiums paid by the taxpayer, the tax base is zero and there are no grounds for paying personal income tax.

In the event of termination of a voluntary life insurance contract (except for cases of termination of voluntary insurance contracts for reasons beyond the control of the parties), when determining the tax base, the amounts of insurance premiums paid by an individual under this contract are taken into account, in respect of which he was provided with a social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation. At the same time, when an insurance company pays cash (redemption) amounts to an individual under a voluntary life insurance contract, it is obliged to withhold the amount of tax calculated from the amount of income equal to the amount of insurance premiums paid by an individual under this contract for each calendar year in which the taxpayer had the right to receive a social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation.

In other words, if a taxpayer used a social tax deduction in the amount of insurance premiums paid by him in the tax period under a voluntary life insurance agreement, then upon termination of such an agreement (except for termination of the agreement for reasons beyond the control of the parties), the amount of personal income tax attributable to this deduction and reimbursed to him, is subject to recovery and payment to the budget. In this case, the taxpayer himself does not need to pay anything. Insurance organizations will do it for him. In the situation under consideration, they are recognized as tax agents. Upon payment of cash (redemption) amounts under the agreement, these organizations will withhold the corresponding amount of personal income tax. They will calculate this amount from the amount of contributions that the taxpayer paid them under the contract for each calendar year in which he was entitled to receive a social deduction.

If the taxpayer provided a certificate issued by the tax authority at the place of residence of the taxpayer confirming that he did not receive a social tax deduction or confirming the fact that he received the amount of the provided social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, then the insurance organization accordingly does not withhold the amount of tax, or calculates the amount of tax subject to withholding. Note that the form of this certificate was approved by Order of the Federal Tax Service of Russia dated November 12, 2007 No. MM-3-04 / [email protected]"About the Help Form".

Note!

The Ministry of Finance of Russia in a letter dated February 27, 2015 No. 03-04-06 / 10145 from the above provisions made the following conclusion: if, on the date of payment of the redemption amount, the insurance company - the tax agent did not have the abovementioned certificate provided by the taxpayer, then it must withhold from the redemption amount the amount of tax calculated on income equal to the amount of insurance premiums paid by an individual under this agreement for each calendar year in which the taxpayer was entitled to receive this social tax deduction.

At the same time, Article 213 of the Tax Code of the Russian Federation does not provide for a delay in the payment of the redemption amount by the insurance organization to the taxpayer or refusal to pay it if the taxpayer fails to provide the specified certificate.

According to paragraph 3 of Article 213 of the Tax Code of the Russian Federation, when determining the tax base, the amounts of insurance premiums are taken into account, if the indicated amounts are paid for individuals from employers' funds or from funds of organizations or individual entrepreneurs who are not employers in relation to those individuals for whom they pay insurance premiums, except for cases when individuals are insured under compulsory insurance contracts, voluntary personal insurance contracts or voluntary pension insurance contracts.

At the same time, on the basis of paragraph 1 of Article 213 of the Tax Code of the Russian Federation, insurance payments made by an insurance organization to an individual under such contracts are subject to personal income tax. This procedure came into effect on January 1, 2008.

Until January 1, 2008, the tax base for personal income tax included the amount of insurance contributions under voluntary pension insurance agreements for employees, if the indicated amounts were paid for individuals from employers' funds. At the same time, insurance payments from an insurance company to an insured employee at the end of the term of such an agreement were not taken into account in the personal income tax base (paragraphs 1, 3 of Article 213 of the Tax Code of the Russian Federation, as amended, in effect until January 1, 2008).

To regulate the taxation procedure for personal income tax of insurance payments (contributions and payments) under voluntary long-term life insurance contracts concluded before January 1, 2008, transitional provisions were introduced.

So, paragraph 1 of Article 3.1 of the Federal Law of July 24, 2007 No. 216-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation" it was established that if insurance premiums under such contracts were in full paid for individuals from employers' funds before January 1, 2008, then the previous taxation procedure applies. However, this provision did not cover those contracts that were concluded before January 1, 2008 and insurance premiums for which were paid (or are being paid) after that date. This led to the fact that payments made by insurance organizations after January 1, 2008, on the basis of article 213 of the Tax Code of the Russian Federation, are included in the personal income tax base, while part of the insurance premiums paid by the employer before this date was also subject to personal income tax. However, the actually insured person receives income only once - in the form of insurance payments.

In the decree of July 16, 2012 No. 18-P "In the case of checking the constitutionality of part 1 of Article 3.1 of the Federal Law of July 24, 2007 No. 216-FZ" On Amending Part Two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation "in connection with the request of the Yuzhno-Sakhalin City Court of the Sakhalin Region" (hereinafter - Resolution No. 18-P), the Constitutional Court of the Russian Federation indicated that in this case the constitutional principles of equality, as well as the proportionality of taxation, were violated. Persons in whose interests voluntary long-term life insurance contracts were concluded before January 1, 2008 and insurance premiums have been paid in full before that date, as well as persons insured after January 1, 2008, find themselves in a better position than persons in whose interests such contracts signed before January 1, 2008, but insurance premiums before the specified date were not paid by employers in full.

Thus, paragraph 1 of Article 3.1 of the Federal Law of July 24, 2007 No. 216-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation" (hereinafter - Law No. 216-FZ), as establishing on the transitional period, the procedure for calculating and paying personal income tax under voluntary long-term life insurance contracts concluded before January 1, 2008 in favor of insured persons by their employers does not comply with the Constitution of the Russian Federation, its Articles 19 (parts 1 and 2) and 57, insofar as what it allows for the possibility of including in the tax base the amounts of insurance payments under these agreements, providing for the payment of insurance premiums by the employer both before January 1, 2008, and after this date.

Until the relevant amendments are made to clause 1 of Article 3.1 of Law No. 216-FZ for all voluntary long-term life insurance contracts concluded before January 1, 2008, the previous procedure for taxation of insurance premiums and insurance payments should be in force: insurance premiums transferred from employers' funds to insurance companies in the interests of insured individuals are subject to personal income tax regardless of the term of their payment, and insurance payments in favor of insured individuals are exempt from taxation. The provisions of Article 213 of the Tax Code of the Russian Federation in the current edition, according to which personal income tax is not taxed on insurance premiums, but on insurance payments, are to be applied when determining the tax base only for those voluntary long-term life insurance contracts concluded after January 1, 2008 (Resolution No. 18- NS).

Receiving social tax deduction

According to subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, when determining the size of the tax base for personal income tax, a taxpayer has the right to receive a social tax deduction, in particular, in the amount of insurance premiums paid by him in the tax period under a voluntary life insurance contract (contracts), if such contracts are concluded for a period of at least five years. This (s) contract (s) may (may) be ( including adopted children under guardianship (guardianship) .The specified deduction is provided in the amount of actually incurred expenses, but not more than 120,000 rubles in the tax period (paragraph 2 of Article 219 of the Tax Code of the Russian Federation).

If the taxpayer has training expenses in one tax period, medical services, expenses under the contract (contracts) of non-state pension provision, under the contract (contracts) of voluntary pension insurance, under the contract (contracts) of voluntary life insurance (if such contracts are concluded for a period of at least five years) and on the payment of additional insurance contributions for the funded part of the labor pensions in accordance with the Federal Law of April 30, 2008 No. 56-FZ "On additional insurance contributions for the funded part of labor pensions and state support for the formation of pension savings" the taxpayer independently, including when contacting a tax agent, chooses what types of expenses and in what amounts are taken into account within the maximum value of the social tax deduction (120,000 rubles).

Social tax deduction is provided upon filing tax return to the tax authority by the taxpayer at the end of the tax period. Note that this deduction can also be provided to the taxpayer before the end of the tax period when he contacts the employer, subject to documentary evidence of the taxpayer's expenses in accordance with subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation and provided that contributions under a voluntary life insurance contract (if such contracts are concluded for a period of at least five years) were withheld from payments in favor of the taxpayer and were transferred to insurance organizations by the employer.