Features of taxation of insurance companies. International Student Scientific Bulletin

Commercial banks - subjects of tax relations
- The role of commercial banks as participants in tax relations
- Obligations of commercial banks provided for by the legislation on taxes and fees
  - Obligations of banks related to the accounting of taxpayers
  - Obligations of banks to execute orders for the transfer of taxes and fees
  - Obligations of banks to suspend operations on the accounts of organizations and individual entrepreneurs
- Liability of commercial banks for violation of their obligations, provided by law about 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 in the calculation tax base commercial banks
  - The procedure for recognizing income and expenses of commercial banks
  - The procedure for carrying forward banking losses for the future
  - Tax rates for banks
  - The procedure for calculating and terms of payment of the tax of commercial banks
- Taxation of commercial banks with value added tax
  - Bank operations not subject to VAT
  - Services of commercial banks subject to VAT
- Taxation of commercial banks with corporate property tax
Taxation of transactions of commercial banks with securities
- Securities as the most important source of financing the economy and subject of taxation
- Taxation of transactions with securities with income tax individuals
  - Features of the calculation of personal income tax on transactions with investment shares
  - Features of calculation of personal income tax on operations with securities under trust management
  - Features of the calculation of personal income tax on transactions with financial instruments futures deals
- The procedure for payment and reporting on personal income tax by commercial banks
- Taxation of operations with securities by corporate income tax
  - Features of determining the tax base from sales operations corporate bonds
  - Features of determining the tax base for transactions with state and municipal securities
  - Features of determining the tax base for operations with bills of exchange
  - Peculiarities of taxation of REPO transactions
Taxation in the insurance business
- Subjects of insurance business in tax legal relations
- Taxation of insurance organizations
  - Income tax of insurance organizations
  - Insurance organizations as tax agents for personal income tax
  - Insurance organizations as payers of a single social tax
Member Taxation foreign economic activity
Basics state regulation foreign economic activity
- The concept and subjects of foreign economic activity
- Legal and regulatory support
- State regulation
Currency regulation of foreign economic activity
- Legal basis currency regulation
- Currency transactions: the concept, types and system of restrictions provided for by currency legislation
- Regulatory methods currency transactions
- Rights, duties and responsibilities of residents and non-residents under the currency legislation
Customs regulation in Russian Federation
- Legal basis of customs regulation
- Customs business and customs authorities
- Customs clearance and declaration of goods
- Basics of building a system of customs payments
Customs duties and fees
- Main elements of customs duties
- Import duties
- Export customs duties
- Customs duties
Features of the calculation and payment of value added tax when performing foreign economic transactions
- VAT on import of goods
- VAT on export of goods
- Determination of the place of sale of goods, works or services for the purposes of calculating VAT
Features of the calculation of income tax in the implementation of foreign economic operations
- Income tax withholding foreign organizations at the source of payment
- Application international agreements for the avoidance of double taxation
- Taxation of exchange rate and sum differences

Income tax of insurance organizations

The object of taxation for the tax is the profit (the difference between income and expenses) of the 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:

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

The expenses are divided into:

For expenses related to production and sale:

Material costs;

Labor costs;

Depreciation deductions;

Other expenses.

non-operating expenses;

Expenses not deductible for tax purposes.

However, for the convenience of understanding the specifics of 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. Income from insurance:

a) insurance premiums(contributions) under contracts of insurance, co-insurance and reinsurance. 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 changes in the share of reinsurers in insurance reserves (non-operating income);

c) remuneration and bonuses (a form of remuneration of the insurer on the part of 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 on risks transferred to reinsurance;

f) the amount of the refund of a part of insurance premiums (contributions) under reinsurance contracts in case 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 insurance risk) and an emergency commissioner (determining the causes, nature and amount of losses in case of an insured event);

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

3. Other income:

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

b) other income received in the course of carrying out 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, transferred to 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 of civil liability of vehicle owners, to which the Russian Federation has joined;

2) insurance payments under insurance, co-insurance and reinsurance contracts: payments of rents, annuities, pensions and other payments, stipulated by the conditions insurance contracts;

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 on risks ceded to reinsurance;

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

7) return of a part of insurance premiums (contributions), as well as redemption amounts under insurance, co-insurance and reinsurance contracts in cases provided for by law and (or) the terms of the contract;

10) other expenses directly related to insurance activities.

The costs associated with the implementation of insurance operations include:

1) expenses for payment to organizations or individuals for services rendered by them related to insurance activities, including:

actuary services;

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

Detective services performed by organizations licensed to conduct the specified activities related to the establishment of the validity of insurance payments;

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

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

Services of organizations for the fulfillment of written instructions of employees for the transfer of insurance premiums from wages by non-cash payments;

Services of healthcare organizations and other organizations for issuing certificates, statistical data, conclusions and other similar documents;

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, hospitality expenses within the limits of current standards;
to pay for consulting, information, audit services rendered in order to confirm the annual accounting report 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 type of voluntary property insurance, if by Russian legislation it is a condition for the implementation of activities.

The amounts of payments (contributions) of employers under compulsory insurance contracts, the amounts of employers' contributions paid in accordance with the Federal Law "On additional insurance premiums for funded part labor pension and state support for the formation pension savings”, as well as the amounts of payments (contributions) of employers under voluntary insurance agreements (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 the relevant types of activities in the Russian Federation.

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

Life insurance, if such contracts are concluded for a period of at least five years with Russian insurance organizations that have licenses 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) infliction of harm to the health of the insured person;

Non-state pension provision (since January 1, 2005), subject to the application of a pension scheme that provides for accounting pension contributions on personal 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 by the legislation of the Russian Federation, giving the right to establish a state pension and (or) labor pension, and during the period of validity of the pension grounds. At the same time, non-state pension provision agreements should provide for the payment of pensions until the funds on the participant’s personal account are exhausted, but for at least five years or for life, and voluntary pension agreements insurance - payment pensions for life;

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

Voluntary personal insurance (since January 1, 2007), providing for payments only in cases of death and (or) harm to the health of the insured person.

The total amount of employers' contributions paid in accordance with Federal Law No. 56-FZ of April 30, 2008 "On additional insurance premiums for the funded part of labor pensions 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 of employees is taken into account for tax purposes in an amount not exceeding 12% of the amount of labor costs.

If changes are made to the terms of a life insurance contract, as well as a voluntary pension insurance contract or a contract of non-state pension provision in respect of individual or all insured employees (participants), if as a result of such changes the terms of the contract cease to meet 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, previously included in 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 circumstances force majeure, i.e. extraordinary and unavoidable circumstances).

Contributions under voluntary personal insurance contracts, which provide for the payment by insurers of 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 contracts to the number of insured employees.

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

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

For taxpayers who calculate 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 main rate (2.5% is credited to federal budget, 17.5% to the budgets of the subjects of the Russian Federation);

2) tax rates on the income of foreign organizations not related to activities in the Russian Federation through a permanent establishment are established in the following amounts:

20% - from all incomes;

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

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 interest on state and municipal securities, the terms of issue and circulation of which provide for 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 trust management mortgage coverage received on the basis of the acquisition mortgage certificates participations issued by a 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 on 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 the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before January 1, 2007;

6) 0% - on income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive, as well as on income in the form of interest on bonds of the state currency bonded loan of 1999, issued during the novation of domestic government bonds currency loan Series III issued in order to ensure the conditions necessary for the settlement of the internal foreign exchange debt of the former USSR and the internal and external foreign exchange debt

Income and expense accounting methods:

1. Accrual method. Incomes are recognized in the reporting (tax) period in which they occurred, regardless of the actual income Money, other property (works, services) or property rights, and expenses are recognized as such in the reporting (tax) period to which they relate. Insurance premiums (contributions) under insurance, co-insurance and reinsurance contracts are recognized as income as of the date the taxpayer's liability to the policyholder arises under the concluded contract, arising 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 income of the insurance organization takes into account the amount of the contribution under the contract, corresponding to the amount of liability incurred. If the contract does not establish the date of occurrence of the right to income in the form of an insurance premium, then the date of receipt of income is the date of issuing an invoice for payment of the insurance premium. If the contracts provide for an installment plan, then income and expenses are taken into account on the date of payment of the next installment. As expenses, the said premiums are taken into account as of the date when the obligation arises for the insurance company to pay insurance indemnity for an insured event.

Insurance premiums are included in the costs of risks ceded to reinsurance:

on the date of settlement according to the contract;
subject to acceptance by the reinsurer on the date of presentation by the reinsurer to the reinsurer of the documents serving as the basis for settlements (the date of compiling premium and loss accounts, bordereau, etc.).

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

2. Cash method. Income is recognized on the day of receipt of funds to bank accounts or to the cashier, receipt of other property (works, services) or property rights, as well as repayment of debt to the taxpayer in another way ( general rule). Costs are recognized as costs after they are actually paid.

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

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

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

Income tax payment deadlines:

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

in the first quarter - monthly in the amount of the 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 half year 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 half a year.

At the end of each quarter until the 28th next month the final calculation is made by the budget according to the actual amount of tax for the quarter. For the year, the tax is paid before March 28 of the following year.

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

The tax return is filed within the following deadlines:

According to the results of the reporting period - before the 28th day of the month following the reporting period;

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

taxes paid on profit (income) - income tax;

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

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

payments for Natural resources - land tax;

taxes on a certain type financial transactions with securities;

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

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

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

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

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

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

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

The full amount of such taxes is subject to transfer to the federal budget.

taxation Russian insurance company

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

Engine power is subject to tax vehicle in horsepower at rates from 5 to 50 rubles. from 1 l. With. This tax is transferred to the budget of the subject of the Russian Federation.

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

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

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

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

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

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

Personal income tax taxation of 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 taxation procedure. personal income tax insurance contributions under voluntary life insurance contracts.

The Law of the Russian Federation of November 27, 1992 No. 4015-1 "On the Organization of the Insurance Business in the Russian Federation" (hereinafter referred to as the Law of the Russian Federation 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 due to cash funds, formed by insurers from the paid insurance premiums (insurance premiums), as well as at the expense of other funds of insurers (clause 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

The insurance contract must be concluded in writing (Article 940 of the Civil Code of the Russian Federation). Failure to comply with the written form shall entail 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 (clause 2 of Article 434 of the Civil Code of the Russian Federation) or by delivery by the insurer to the insured on the basis of his written or oral application 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, the objects of life insurance may be property interests related to the survival of citizens to a certain age or period, 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 to pay the contracted fee (insurance premium) paid by the other party (the policyholder) in a lump sum or periodically to pay the amount specified in the contract ( sum insured) in the event of harm to the life or health of the insured himself or another citizen (insured person) named in the contract, he reaches a certain age or the occurrence in his life of another event stipulated by the contract ( insured event) (Article 934 of the Civil Code of the Russian Federation).

Determining the tax base

The specifics of determining the tax base for personal income tax (hereinafter - PIT) 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 agreements (with the exception of voluntary pension insurance agreements 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 paid:

- the 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 half-blooded (having a common father or mother ) brothers and sisters).

At the same time, it should be taken into account that these amounts are not subject to personal income tax if insurance payments do not exceed the amounts of insurance premiums paid, increased by the amount calculated by successively summing up the products of the amounts of insurance premiums paid from the date of conclusion of the insurance contract by the end of each year the validity of such a voluntary life insurance contract (inclusive), and the average annual refinancing rate of the Central Bank of the Russian Federation (hereinafter - the Central Bank of the Russian Federation) that was 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).

For the purpose of determining the tax base, the average annual refinancing rate of the Central Bank of the Russian Federation is determined as the quotient of dividing the amount obtained by adding the refinancing rates in effect on the 1st day of each calendar month year of validity of the life insurance contract, by the number of summarized refinancing rates of the Central Bank of the Russian Federation.

Thus, the amounts of insurance payments related to 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 personal income tax taxation in the part exceeding the amounts 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 the validity 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 (with the exception of 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 the said contracts, payment upon early termination of such contracts, the income received minus the amounts of insurance premiums paid by the taxpayer is taken into account when determining the tax base and is subject to taxation at the source of payment (paragraph 3, subparagraph 2, paragraph 1, 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 him 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 cash (redemption) amount received by the taxpayer upon early termination of the voluntary life insurance contract, less than the amount insurance contributions made by the taxpayer, the tax base is equal to zero and the grounds for payment of personal income tax does not occur.

In the event of termination of a voluntary life insurance contract (with the exception of 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 granted the 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, the insurance organization, when paying cash (redemption) amounts to an individual under a voluntary life insurance agreement, 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 agreement, for each calendar year in which the taxpayer had the right to receive the 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 (with the exception of 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 restoration and payment to the budget. In this case, the taxpayer himself does not need to pay anything. The insurance companies will do it for him. In this situation, they are recognized as tax agents. When paying cash (redemption) amounts under the agreement, these organizations will withhold the corresponding the amount of personal income tax. They will calculate this amount from the amount of contributions that the taxpayer paid them under the agreement for each calendar year in which he was entitled to receive a social deduction.

If the taxpayer has 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 granted social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, then the insurance company, respectively, does not withhold the amount of tax or calculates the amount of tax to be withheld. Note that the form of this certificate was approved by the 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 tax agent did not have the mentioned certificate provided by the taxpayer, then it is obliged to 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 payment by an insurance company to a taxpayer of the redemption amount or a refusal to pay it if the taxpayer fails to submit this 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 these amounts are paid for individuals from the funds of employers or from the funds of organizations or individual entrepreneurs that 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 order came into effect on January 1, 2008.

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

To regulate the procedure for taxation of personal income tax on 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 federal law dated July 24, 2007 No. 216-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and Some Other legislative acts Russian Federation" it was established that if insurance premiums under such contracts were paid in full for individuals from employers' funds before January 1, 2008, then the previous taxation procedure applies. However, this rule did not cover those contracts that were concluded before January 1, 2008. January 2008 and insurance premiums for which were paid (or are being paid) after this 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 that part of the insurance premiums paid by the employer before that date was also subject to personal income tax.However, the insured person actually receives income only once - in the form of insurance payments.

Resolution No. 18-P dated July 16, 2012 "On the case of checking the constitutionality of Part 1 of Article 3.1 of the Federal Law No. 216-FZ dated July 24, 2007 "On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation "in connection with the request of the Yuzhno-Sakhalinsk City Court of the Sakhalin Region" (hereinafter referred to as Resolution No. 18-P) Constitutional Court The Russian Federation pointed out that in this case the constitutional principles of equality and proportionality of taxation are violated. Persons in whose interests voluntary long-term life insurance contracts were concluded before January 1, 2008 and insurance premiums were paid in full before this date, as well as persons insured after January 1, 2008, are in a better position than persons in whose interests such contracts are were concluded before January 1, 2008, but the insurance premiums were not paid by employers in full before this date.

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 transition 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, to the extent that it it is allowed to include in the tax base the amounts of insurance payments under the specified contracts, which provide for the payment of insurance premiums by the employer both before January 1, 2008, and after this date.

Until appropriate changes are made to paragraph 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 taxing insurance premiums and insurance payments should apply: insurance premiums transferred from employers to insurance companies in 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 levied not on insurance premiums, but on insurance payments, are subject to application in determining the tax base only for those voluntary long-term life insurance contracts that were concluded after January 1, 2008 (Resolution No. 18-P).

Getting a 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 taxpayer is entitled to receive a social tax deduction, in particular, in the amount of insurance premiums paid by him in the tax period under a contract (contracts) of voluntary life insurance, if such contracts are concluded for a period of at least five years. This agreement(s) may (may) be concluded (concluded) by a taxpayer with an insurance organization in his own favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children ( including those adopted, who are under guardianship (trusteeship) 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 expenses for education in one tax period, medical services, expenses under an agreement (agreements) of non-state pension provision, under an agreement (agreements) of voluntary pension insurance, under an agreement (agreements) of voluntary life insurance (if such agreements are concluded for a period of at least five years) and for the payment of additional insurance premiums for the funded part of labor pensions in accordance with the Federal Law of April 30, 2008 No. 56-FZ "On additional insurance contributions to the funded part of the labor pension and state support for the formation of pension savings" the taxpayer independently, including when applying to tax agent, chooses which types of expenses and in what amounts are taken into account within maximum value social tax deduction (120,000 rubles).

Social tax deduction is provided upon filing tax return in tax authority taxpayer at the end of the tax period. notice, that this deduction may also be provided to the taxpayer before the end of the tax period when he applies to 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 agreement (if such agreements are concluded for a period not less than five years) were withheld from payments in favor of the taxpayer and transferred to insurance organizations by the employer.

Features of taxation of insurance companies

INTRODUCTION
LEGAL BASIS FOR REGULATION OF INSURANCE ACTIVITIES
FEATURES OF TAXATION OF PROPERTY INSURANCE
FEATURES OF TAXATION OF PERSONAL INSURANCE
FEATURES OF TAXATION OF LIABILITY INSURANCE
BIBLIOGRAPHY INTRODUCTION

For effective development market economy needs to economic fundamentals any entrepreneurial activity relied on an adequate civil law basis. Moreover, this basis should be interconnected in content, principles and form at all levels of the market economy - from the state to the levels of producer and consumer.

In Russia, as in a number of Western countries (for example, in Germany), a three-stage system of regulation is being formed insurance market:

The first step is the Civil and Tax Codes, some laws and legal acts that have the status of a code;

The second stage - special laws on insurance activities and related activities;

Third step - regulations ministries and departments in the insurance business.

Legal regulation of insurance relations covers the rights and obligations of the insurer and the insured, the insured, the beneficiary. In addition, other persons, as well as control, tax and law enforcement agencies, executive and legislative authorities, participate in insurance.

Legal relations governing the process of formation and use insurance fund, that is, insurance proper, belong to the sphere of civil law. The objects of insurance relations are material and monetary values, as well as intangible personal benefits of a person - life, health, ability to work, that is, the risk of loss of family income as a result of loss of health or death during the insurance period. The main subjects of these relations are insurers, policyholders, insured persons and beneficiaries. Since insurance legal relations have the form of mutual obligations of the parties, they refer to the law of obligations.

It should be noted that normative base on insurance, which regulates the financial and economic activities of insurance companies and includes several codes (civil, tax, labor, etc.) and more than forty federal laws, is far from perfect. Individual laws do not fully comply modern stage development of the insurance market, and in some cases contradict the current economic situation and each other, as a result of which insurance develops to a large extent chaotically, under the influence of multidirectional, uncoordinated actions. Examples include the requirement of publicity of a personal insurance contract, the confusion in the number of insurance sectors in the Civil Code of the Russian Federation and in the law "On the organization of insurance business in the Russian Federation", the absence legislative documents on reinsurance, the lack of types of compulsory insurance generally accepted in world practice, with their overall very significant number, the imperfection of the Tax Code, etc. This circumstance must be constantly taken into account in a more detailed examination of certain aspects of insurance activities.

LEGAL BASIS FOR REGULATION OF INSURANCE ACTIVITIES

Insurance as a field of professional activity is regulated by chapters Civil Code RF, first of all, chapter 48 "Insurance", as well as chapters: 3 "Citizens (individuals)", 4 "Legal entities", 7 "Securities", 9 "Transactions", 10 "Representation. Power of attorney”, 11 “Exclusion of terms”, 12 “Limitation period”, 13-20, devoted to property rights, 21-29, devoted to obligations and contracts, 34 “Rent”, 37 “Contract”, 42 “Law and credit”, 44 "Bank deposit", 45 "Bank account", 49 "Instruction", 52 "Agency" and others in the part regulating the activities of the insurance company as a business entity.

The main content of Chapter 48 of the Code is the norms governing relations under property and personal insurance contracts. The concept of compulsory insurance is defined, and in two types - at the expense of state budget and from other sources. Compulsory insurance is established not for all participants, namely for the insured, and the insured cannot impose his terms of the insurance contract on the insurer.

The taxation of insurers is regulated Tax Code Russian Federation (NK). Art. 149 of part two of the Tax Code confirmed that the provision of insurance, co-insurance and reinsurance services by insurance organizations, as well as non-state pension provision by non-state pension funds not subject to value added tax. However, there is an important exception - in paras. 4 p. 1 art. 162 states that insurance compensation under insurance contracts in case of non-payment for the supplied products should be included in the turnover subject to VAT, if the sale of such products is subject to this tax.

According to Art.284 Ch. 25 of part two of the Tax Code as amended by the Federal Law "On the introduction of amendments and additions to part two of the Tax Code of the Russian Federation and certain other acts of the legislation of the Russian Federation on taxes and fees, as well as the invalidation of certain acts (provisions of acts) of the legislation of the Russian Federation on taxes and fees", tax rate on the profit of insurers is set at 24 percent. Determining the tax base of insurers will be discussed in Topic 6.

Taxation of policyholders also regulated by the NC. According to paragraph 2 of article 208 of Ch. 23 of Part 2 of the Tax Code, insurance payments to individuals upon the occurrence of an insured event, paid by a Russian organization or a foreign organization in connection with the activities of its permanent representative office in the Russian Federation, relate to their income.

When determining the tax base income is not taken into account received in the form of insurance payments in connection with the occurrence of the relevant insured events under compulsory insurance, carried out in accordance with the procedure established by the current legislation, on voluntary long-term (for a period of at least five years) life insurance and compensation for harm to life, health and medical expenses (except for payment for sanatorium vouchers) of insurers or insured persons, as well as income in in the form of insurance payments under voluntary pension insurance agreements concluded with insurers, and (or) income in the form of payments under voluntary pension agreements concluded with non-state pension funds, if such payments are made upon the occurrence of pension grounds in accordance with the legislation of the Russian Federation ( clause 1, article 213 of the Tax Code of the Russian Federation).

In more detail, we will consider the conditions for taxation of insurance payments in topics devoted to individual industries of insurance.

According to Art. 252 and 263 ch. 25 of part two of the Tax Code as amended by the Federal Law "On the introduction of amendments and additions to part two of the Tax Code of the Russian Federation and certain other acts of the legislation of the Russian Federation on taxes and fees, as well as the invalidation of certain acts (provisions of acts) of the legislation of the Russian Federation on taxes and fees” the costs of compulsory and voluntary insurance of property and liability are related to the costs associated with the production and sale of products, and the costs of personal insurance, including pension and medical insurance, to labor costs, in accordance with Art. 255 of the Tax Code in the mentioned edition.

In accordance with Art. 263 expenses for compulsory and voluntary property insurance include insurance premiums for all types of compulsory and the following types of voluntary property insurance:

2) voluntary cargo insurance;

3) voluntary insurance of fixed assets industrial purpose(including rented) intangible assets, construction in progress (including leased);

4) voluntary insurance of risks associated with construction and installation works;

5) voluntary insurance of inventory;

6) voluntary crop insurance of agricultural crops and animals;

7) voluntary insurance of other property used by the taxpayer in carrying out activities aimed at generating income;

8) voluntary liability insurance for causing harm, if such insurance is provided for by the legislation of the Russian Federation or is a condition for the taxpayer to carry out activities in accordance with the international obligations of the Russian Federation or generally accepted international requirements.

Costs for obligatory types insurance are included in expenses within the limits of tariffs approved by law. If these tariffs are not approved, then in the amount of actual costs. Voluntary insurance expenses are also included in expenses in the amount of actual expenses.

To the costs of the taxpayer for wages, according to Art. 255 of the Tax Code in the aforementioned edition, include the amounts of employers' contributions for the following types of insurance in favor of employees:

Compulsory and voluntary pension life insurance (non-state pension provision);

Long-term life insurance for a period of at least five years, if no insurance payments are provided for during these five years, including in the form of annuities and annuities;

Voluntary personal insurance for a period of at least a year, providing for the payment of medical expenses of the insured;

Voluntary personal insurance exclusively in case of death or disability in connection with the performance of labor duties.

The total amount of payments (contributions) under contracts of long-term life insurance, pension insurance (collateral) is taken into account as taxation expenses in the amount of not more than 12 percent of the amount of labor costs.

If the above conditions of life insurance and pension insurance (collateral) contracts are changed or terminated, employers' contributions under these contracts are subject to taxation from the moment of change (termination), except for early termination due to force majeure circumstances.

Contributions under voluntary personal insurance contracts that provide for the payment of medical expenses of insured employees are included in expenses in the amount of not more than three percent of the amount of labor costs.

Expenses for mandatory and voluntary insurance(non-state pension provision), according to Art. 272 of Chapter 25 of the Tax Code are recognized as expenses for tax purposes only in the reporting period in which funds were allocated for the payment of insurance premiums.

Prior to the adoption of Chapter 25 of the Tax Code, insurance expenses were charged to prime cost in a limited amount: from one to three percent of the total cost of manufactured products (works, services).

FEATURES OF TAXATION OF PROPERTY INSURANCE

Property insurance in the Civil Code of the Russian Federation (Article 929) means the process of drawing up and executing contracts in which the insurer undertakes to pay a certain premium upon the occurrence insured event compensate the insured or other person in whose favor the contract is concluded for losses caused to the insured property or other property interests insured.

In order to receive insurance compensation, the client must submit his claim for an insured event within the prescribed period and in the prescribed form. Compliance with the term is very important in property insurance, since it is difficult to determine the initial amount of damage if it is late.

The most important types of property insurance are fire, theft, motor transport, marine, aviation.

In accordance with paragraph 4 of Art. 213 of the Tax Code (as amended by the Federal Law "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation" dated December 29, 2000 No. 166) under a voluntary property insurance agreement, upon the occurrence of an insured event, the income of an individual taxpayer subject to taxation is determined in the following cases:

Loss or destruction of the insured property as the difference between the received insurance payment and market value insured property on the date of conclusion said agreement increased by the amount of insurance premiums paid for the insurance of this property;

Damage to the insured property as the difference between the received insurance payment and the costs necessary to repair (restore) this property (in the event that the repair was not carried out), or the cost of repair (restoration) of this property (in the case of a repair), increased by the amount paid on the insurance of this property insurance premiums;

The validity of the expenses required for the repair (recovery) of the insured property in the event that the repair (recovery) was not carried out is confirmed by a document (calculation, conclusion, act) drawn up by the insurer or an independent expert (appraiser).

The validity of the expenses for the repair (restoration) of the insured property is confirmed by the following documents:

At the same time, the amounts of expenses reimbursed to the insured or incurred by insurers, incurred in connection with the investigation of the circumstances of the occurrence of an insured event, the establishment of the amount of damage, the implementation of legal expenses, as well as other expenses in accordance with the current legislation and the terms of the property insurance contract, are not taken into account as income.

The tax rate, in accordance with paragraph 1 of Art. 224 parts of the second Tax Code, is set at 13 percent.

When determining the tax base, the amounts of insurance premiums are taken into account if these amounts are paid for individuals from the funds of organizations or other employers, except for cases when insurance is provided by employers in without fail in accordance with applicable law.

The tax base for the payment of the unified social tax (UST), according to paragraph 4 of Article 23 7 of the Tax Code, is the material benefit received by the employee in the form of the amount of insurance premiums under voluntary insurance contracts in cases where insurance premiums were fully or partially paid for him by the employer.

FEATURES OF TAXATION OF PERSONAL INSURANCE

According to Art. 4 of the Federal Law "On the Organization of the Insurance Business in the Russian Federation", personal insurance includes insurance of property interests related to life, health, working capacity and pensions of the insured or the insured person.

Under life insurance It is customary to understand the provision by the insurer in exchange for the payment of insurance premiums of a guarantee to pay a certain amount of money (sum insured) to the insured or third parties indicated by him in the event of the death of the insured or his survival to a certain period. The insured risk in life insurance is the duration of human life. The risk is not the death itself, but the time of its occurrence. The main principles of life insurance are: insurable interest, participation in the profits of the insurance company, redemption of the insurance contract, "transparency" of life insurance. According to the Civil Code of the Russian Federation, a life insurance contract is public.

A life insurance contract is a formally sealed agreement between the insurer and the insured on the payment by the first party of a certain sum of money(sum insured) upon the occurrence of specific insured events in exchange for the payment of insurance premiums by the second party.

The main source for calculating life insurance rates are mortality tables, which government bodies statistics with a certain frequency based on information collected as a result of the population census or by the insurer itself, and the planned rate of return. In some countries, the minimum guaranteed rate of interest that an insurer must provide is set by government insurance supervisors.

Accident and illness insurance is defined as a set of types of personal insurance that provide for the obligations of the insurer for insurance payments in fixed amount or in the amount of partial or full compensation of additional expenses of the insured person caused by the occurrence of an insured event (in this case, a combination of both types of payments is possible). In practice, in most cases, Russian insurers limit their liability to accidents only, leaving the risk of disease within the competence of medical and life insurance.

Travel insurance provides compensation for medical expenses that may arise during a trip abroad due to a sudden illness or accident. In this aspect, the insurance of citizens traveling abroad is closely related to ordinary accident insurance (in terms of reimbursement of medical expenses), but differs from it in the territory of the policy. The most feature insurance of citizens traveling abroad - the inclusion in it of the so-called insurance of emergency assistance, that is, the immediate provision of the agreed service. This activity belongs to the insurance, as it is based on the transfer of the risk of the need for emergency care to the insurer in exchange for the advance payment of a certain insurance premium.

Health insurance- this is a set of types of insurance that provide for the obligations of the insurer to make insurance payments (payments of insurance coverage) in the amount of partial or full compensation for additional expenses to the insured, caused by his application to medical institutions for medical services included in the health insurance program.

Mandatory health insurance one of the most important elements of the system social protection population in terms of health at obtaining the necessary medical care in case of illness. AT Russia CHI is state and universal for the population. The state, represented by its legislative and executive bodies, determines the basic principles CHI organizations, establishes contribution rates, the circle of insurers and creates special state funds for the accumulation of premiums for compulsory health insurance. The universality of compulsory medical insurance is to provide all citizens with equal guaranteed opportunities to receive medical, medicinal and preventive care in the amounts established by government programs OMS.

Voluntary health insurance provides citizens with protection against the risks of spending on additional medical and other services in excess of those established by compulsory health insurance programs.

In the implementation of additional pension provision, various options. The first is that the employee himself or his enterprise buys for him a pension policy of an insurance company, which entitles him to life annuity. The second is the opening of personal pension accounts in commercial banks. The third is participation in non-state pension funds.

Non-state pension fund- a special organizational and legal form of a non-profit social security organization, the exclusive type of activity of which is non-state pension provision of fund participants on the basis of agreements with fund investors in favor of fund participants. The activities of the fund for non-state pension provision of the population include the accumulation of pension contributions, the placement of pension reserves, the accounting of the fund's pension obligations and the payment of non-state pensions to fund participants.

In accordance with paragraph 2 of Article 213 of the Tax Code (as amended by the Federal Law "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation"), the amounts of insurance payments received under life insurance contracts concluded for a period of less than five years are not taken into account when determining the tax base, if the amounts of such insurance payments do not exceed the amounts paid by individuals in the form of insurance premiums, increased by insurers by an amount calculated based on the current refinancing rate Central Bank RF at the time of conclusion of the insurance contract. 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 at a rate of 35 percent in accordance with paragraph 2 of Art. 224 parts of the second NK.

According to paragraph 3 of Article 213 of the Tax Code, in the event of early termination of a voluntary long-term life insurance agreement (early termination of voluntary pension agreements concluded with Russian non-state pension funds) before the expiration of its five-year period of validity (except for cases of early termination of an insurance agreement for reasons, not dependent on the will of the parties) and the return to individuals of the cash (redemption) amount subject to payment in accordance with the rules of insurance (the legislation of the Russian Federation on non-state pension funds) and the terms of the contract in case of early termination of the insurance contract (pension provision), as well as in the event of a change in conditions of the specified agreement in relation to its validity period, the income received, minus the amount of contributions made by an individual, is taken into account when determining the tax base and is subject to taxation at the source of payment at the tax rate, in accordance with paragraph 1 of Art. 224 parts of the second Tax Code, in the amount of 13 percent.

When determining the tax base, the amounts of insurance (pension) contributions are taken into account if these amounts are paid for individuals from the funds of organizations or other employers, except for the following cases:

When employees are insured by employers on a mandatory basis in accordance with applicable law, as well as under voluntary insurance contracts that provide for compensation for harm to the life and health of insured individuals and (or) payment by insurers of medical expenses of insured individuals, provided that there are no payments to insured individuals ;

The conclusion by employers of agreements on voluntary pension insurance (contracts on voluntary pension provision), provided that the total amount of insurance (pension) contributions does not exceed two thousand rubles per year per employee.

The tax base for the payment of the unified social tax (UST), according to paragraph 4 of article 237 of the Tax Code, is material gain, received by the employee in the form of the amount of insurance premiums under voluntary insurance contracts (with the exception of the amounts of insurance premiums specified in paragraph 9 of clause 1 of Article 238 of the Tax Code) in cases where insurance premiums were fully or partially paid for him by the employer.

According to paragraph 9 of paragraph 1 of Article 238 of the Tax Code, the following are not subject to UST taxation: the amounts of insurance payments (contributions) for compulsory insurance of employees carried out by employers in the manner established by the legislation of the Russian Federation, as well as under voluntary insurance contracts providing for payments in compensation for harm life and health of insured employees and payment by insurers of medical expenses of insured individuals, provided that there are no cash payments to insured individuals.

FEATURES OF TAXATION OF LIABILITY INSURANCE

Civil liability - a way of coercive influence on the violator civil rights by applying sanctions of a property nature aimed at restoring the property status of the victim. It occurs as a result of violation of the property and personal non-property rights of citizens and organizations (illegal possession, breach of contract, unintentional harm, etc.). This type of liability entails only property measures and its main purpose is compensation for harm or damage caused to the victim.

In the "Conditions for Licensing the Insurance Activities of the Russian Federation", approved by the Order of Insurance Supervision No. 02-02/08 dated May 19, 1994, the following sub-sectors of liability insurance are defined: civil liability insurance of motor vehicle owners; carrier civil liability insurance; insurance of civil liability of enterprises - sources of increased danger; professional liability insurance; liability insurance for non-fulfillment of obligations; insurance of other types of civil liability.

Personal liability insurance includes: civil liability insurance of the head of the family or private, family and sports liability insurance; animal owner liability insurance; civil liability insurance for homeowners; liability insurance for water pollution; customer liability insurance during construction; liability insurance of ship owners; hunter liability insurance.

Enterprise civil liability insurance usually includes: civil liability insurance of the manufacturer of goods; carrier civil liability insurance; insurance of civil liability for pollution of the environment and insurance of civil liability of enterprises operating hazardous production facilities for causing harm to life, health or property of other persons and the environment.

The object of insurance of civil liability of owners of means of transport is harm to life, health and damage to property of third parties that may be caused during the operation of the means of transport.

Professional liability is insured by those persons whose liability, as a rule, is not insured under the liability of the enterprise. Professional liability insurance is carried out in case of any omissions, oversights, negligence, etc. of persons of certain professions. This implies that these persons have the necessary competence to engage in this type of activity and treat their duties in good faith, fulfilling all the requirements for this profession. Confirmation of the level of qualification of persons of such professions is the presence of certificates, diplomas or other documents.

In accordance with paragraph 4 of Article 213 of the Tax Code (as amended by the Federal Law "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation") under a contract of voluntary insurance of civil liability for causing damage to property of third parties and (or) insurance of civil liability of owners vehicles upon the occurrence of an insured event, the income of an individual taxpayer (recipient of payment) subject to taxation is determined in the following cases:

Loss or destruction of property of third parties as the difference between the received insurance payment and the market value of the damaged property on the date of the insured event, increased by the amount of insurance premiums paid for the insurance of this property;

Damage to property of third parties as the difference between the received insurance payment and the costs necessary to repair (restore) this property (in the event that the repair was not carried out), or the cost of repair (restoration) of this property (in the case of a repair), increased by the amount insurance premiums paid for the insurance of this property;

The validity of the costs required for the repair (recovery) of damaged property in the event that the repair (recovery) was not carried out is confirmed by a document (calculation, conclusion, act) drawn up by the insurer or an independent expert (appraiser).

The validity of expenses for the repair (restoration) of property is confirmed by the following documents:

1) an agreement (copy of the agreement) on the performance of the relevant work (on the provision of services);

2) documents confirming the acceptance of the work performed (services rendered);

3) payment documents issued in accordance with the established procedure, confirming the fact of payment for works (services).

The tax rate, in accordance with paragraph 1 of Art. 224 parts of the second Tax Code, is set at 13 percent.

The tax base for the payment of the unified social tax (UST), according to paragraph 4 of Article 237 of the Tax Code, is the material benefit received by the employee in the form of the amount of insurance premiums under voluntary insurance contracts in cases where insurance premiums were fully or partially paid for him by the employer.

BIBLIOGRAPHY

Civil Code of the Russian Federation.
Tax Code of the Russian Federation.
Federal Law "On the organization of insurance business in the Russian Federation".
Arkhipov A.P., Gomelya V.B. "Fundamentals of the Insurance Business". M.: Market DS, 2002. 410 pages.
Evstigneev V.D. " Governmental support and regulation of the insurance business” // Finance, 1996, No. 7, pp. 38-40.
Efimov S.L. "Economics and Insurance: Encyclopedic. dictionary "M.: Zerich-PEL, 1996. 525 pages.
Krutik A.B., Nikitina T.V. "Organization of insurance business". SPb.: SPbGUEF, 1999. 304p.
Turbina K. "Insurance and cost" // financial business, 1997, No. 3. pp. 29-32.
Shakhov V.V. "Insurance: a textbook for universities". M.: Insurance policy, UNITI, 1997. 311 pages.
Shinkarenko I.E. "Liability insurance" M.: Finance and statistics, 1999. 352 pages.

In Russia taxation of insurers, as well as other business entities, is regulated by the Tax Code of the Russian Federation (TC) as amended by Federal Law No. 186-FZ of December 23, 2004. Article 149 of the second part of the Tax Code confirmed that the provision of insurance, co-insurance and reinsurance services by insurance companies, as well as non-state pension provision by non-state pension funds, is not subject to value added tax. However, there is an important exception - subparagraph 4 of paragraph 1 of Article 162 of the Tax Code states that insurance compensation under insurance contracts in case of non-payment for delivered products should be included in the turnover subject to VAT if the sale of such products is subject to this tax.

According to Art. 284 of the Tax Code, the tax rate on the profits of insurers is set at 24 percent. Previously, the tax rate for insurers, as well as for banks, was significantly higher (more than 30%), and in the early 1990s, not profits were taxed, but the amount of collected insurance premiums (“turnover tax”).

The definition of the tax base of insurers for income tax, we will consider in detail in topic 3.

Taxation of policyholders is also regulated by the second part of the Tax Code and is different for citizens and legal entities.

According to paragraph 2 of Art. 208 of the Tax Code, insurance payments to individuals upon the occurrence of an insured event relate to their income and should be subject to personal income taxes (PIT). At the same time, there are restrictions that exclude payments under compulsory insurance contracts. tax base for personal income tax is defined as the difference between the payment and the market value of the lost property (the market value of repairing damaged property).

When determining the tax base for the payment of the unified social tax, they are taken into account, in accordance with Art. 237 of the Tax Code, any payments and remuneration, regardless of the form in which these payments are made, in particular, payment by the employer of insurance premiums under voluntary insurance contracts in favor of employees. Exception, according to paragraph 1 of Art. 238 of the Tax Code, are the amounts of insurance premiums (payments):

On compulsory insurance of employees carried out by the taxpayer in the manner prescribed by the legislation of the Russian Federation;

Amounts of payments (contributions) of the taxpayer under contracts of voluntary personal insurance of employees, concluded for a period of at least one year, providing for the payment by insurers of medical expenses of these insured persons (voluntary medical insurance);

Amounts of payments (contributions) of the taxpayer under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person or the loss of the insured person's ability to work in connection with the performance of his labor duties (accident insurance).

At the same time, in the letter of the Ministry of Taxation of Russia dated 04.04.02 No. SA-6-05 / 415, it is explained that the payments and remunerations specified in paragraph 1 of Article 237 of the Tax Code are not subject to inclusion in the tax base when calculating the unified social tax, if they are not attributed taxpayers - organizations to expenses that reduce the tax base for income tax in the current tax period.

Taxation of policyholders - legal entities is carried out differently, through the inclusion of insurance costs in their expenses, in accordance with a closed list of such costs given in the Tax Code and a corresponding decrease in the tax base for income tax. Not all insurance costs can be classified as expenses.

According to Articles 255 and 263 of the Tax Code, the costs of personal insurance, including pension and medical insurance, are related to labor costs, and the costs of compulsory and voluntary property and liability insurance are related to the costs associated with the production and sale of products.

Labor costs include payments for compulsory insurance and amounts 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) that have licenses issued in accordance with the legislation of the Russian Federation. Federation, to conduct relevant activities in the Russian Federation.

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

a) long-term life insurance, if such contracts are concluded for a period not
less than five years and during these five years do not provide for insurance payments, including
including in the form of annuities and (or) annuities (with the exception of insurance payments, provided
in the event of the death of the insured person), in favor of the insured person;

b) pension insurance and (or) non-state pension provision
niya. At the same time, pension insurance contracts and (or) non-state pension
security should provide for the payment of pensions (for life) only when
achievement by the insured person of the pension bases provided for by law
by the Russian Federation, giving the right to establish a state pension;

c) voluntary personal insurance of employees, concluded for a period of at least
less than one year, providing for the payment by insurers of medical expenses for
insured workers;

d) voluntary personal insurance, concluded exclusively in case
death of the insured person or loss of employment by the insured person
property in connection with the performance of their duties.

The total amount of payments (contributions) of employers paid under contracts of long-term life insurance of employees, pension insurance and (or) non-state pension provision of employees is taken into account for tax purposes in an amount not exceeding 12% of the amount of labor costs.

Contributions under voluntary personal insurance contracts concluded exclusively in the event of the death of the insured employee or the loss of the insured employee's ability to work in connection with the performance of his labor duties are included in expenses in the amount not exceeding 10 thousand rubles. per year per insured employee.

According to Art. 263 of the Tax Code, the costs associated with the production and sale of products include the following expenses for compulsory and voluntary property insurance.

Expenses for compulsory and voluntary property insurance include insurance premiums for all types of compulsory insurance, as well as for the following types of voluntary property insurance:

1) voluntary insurance of means of transport (water, air, land, pipeline), including leased, the costs of maintaining which are included in the costs associated with production and sale;

2) voluntary cargo insurance;

3) voluntary insurance of fixed assets for production purposes (including leased assets), intangible assets, capital construction in progress (including leased assets);

4) voluntary insurance of risks associated with the performance of construction and installation works;

5) voluntary insurance of inventory;

6) voluntary crop insurance of agricultural crops and animals;

7) voluntary insurance of other property used by the taxpayer in carrying out activities aimed at generating income;

8) voluntary liability insurance for causing harm, if such
insurance is a condition for the taxpayer to carry out activities in co
in accordance with the international obligations of the Russian Federation or generally accepted
ty international requirements.

Expenses on compulsory types of insurance (established by the legislation of the Russian Federation) are included in other expenses within the limits of insurance rates approved in accordance with the legislation of the Russian Federation and the requirements of international conventions. If these tariffs are not approved, the costs of compulsory insurance are included in other expenses in the amount of actual costs.

Expenditures as specified in this article voluntary types insurance are included in other expenses in the amount of actual costs.

Expenses for compulsory and voluntary insurance (non-state pension provision), in accordance with Art. 272 of the Tax Code, are recognized as expenses for tax purposes only to the extent reporting period in which funds were allocated for the payment of insurance premiums.

Prior to the entry into force of Chapter 25 of the Tax Code, insurance expenses were charged to the cost in a limited amount, from one to three percent of the total cost of manufactured products (works, services).

Taxation insurance business in different countries different. In a number of countries, for example, in the UK, Germany, France, Switzerland, Japan, the taxation of insurers does not differ from taxation conventional companies. Insurers operating in other countries are generally required to appoint a tax representative or regularly submit full list concluded contracts.

In all countries of the Organization economic cooperation and development, except for the Czech Republic and Poland, there are tax deductions for policyholders in the amount of paid insurance premiums.

UK companies, incl. and insurance are subject to corporation tax at a rate of 31%. In France, insurance companies, like the rest legal entities, are required to pay income tax, the rate of which is 33%. Insurance companies also pay tax to the budget on insurance premiums paid by the insured and on income from investment activity, net of business expenses. Insurance companies in China are taxed on their income (33% from Chinese, 15% from foreign, life insurance companies are exempt from income tax) and from turnover - 5% in 2003.