State off-budget funds– targeted centralized funds financial resources formed outside the state budget at the expense of mandatory payments and deductions legal entities and designed to implement the constitutional rights of citizens to pensions, social security, insurance, health care and medical care.

In their economic essence, state off-budget funds are a form of redistribution and use of financial resources mobilized by the state to finance certain public needs not included in the budget and spent in strict accordance with the target orientation of the fund by decision of the executive authority on the basis of its operational independence.

State non-budgetary funds are created on the basis of the relevant acts of the highest authorities, which regulate their activities, indicate the sources of formation, determine the procedure and directions for the use of monetary funds.

Extra-budgetary funds are an integral part of the financial system of the Russian Federation and have a number of features:

· are planned by authorities and administrations and have a strict target orientation;

· money resources of funds are used for financing of the state expenses which are not included in the budget;

· are formed mainly due to mandatory deductions of legal entities and individuals;

· insurance premiums into funds and the relationships arising from their payment are of a tax nature. Like taxes, contribution rates are set by the government and are mandatory;

· the financial resources of the funds are state-owned, they are not part of the budgets, as well as other funds and are not subject to withdrawal for any purposes not expressly provided for by law;

· expenditure of funds from the funds is carried out by order of the Government or a specially authorized body (the Board of the Fund);

from outside budget funds subventions may be provided to raise additional funds to finance investment projects and programs.

The main feature of the state off-budget funds RF are the insurance nature of their formation. Payments from these funds are made only in areas defined as an insured event and reflect the financing of social, pension and medical insurance costs.

Income and expenses of state off-budget funds are formed in the manner prescribed by federal law, or in another manner provided for by the Budget Code.

Incomes of state non-budgetary funds are formed at the expense of obligatory payments established by the legislation of the Russian Federation, voluntary contributions of legal entities; other income provided by law. The collection and control over the receipt of income is carried out by the Federal Tax Service. The main source of income for state off-budget funds in the Russian Federation is now the unified social tax (UST) (insurance contribution). Its payers are employer organizations of all forms of ownership, and the taxable base is all payments accrued by the employer in favor of the employee for all reasons. The tax is levied at a regressive rate. Spending of funds from state off-budget funds is carried out exclusively for the purposes determined by the legislation of the Russian Federation regulating their activities, in accordance with the budgets of these funds, approved by the laws of the Russian Federation and the constituent entities of the Russian Federation. The execution of the budgets of state off-budget funds is carried out by the Federal Treasury of the Russian Federation.

The structure of state off-budget funds includes:

· Russian Pension Fund;

· Social insurance fund;

The Federal Compulsory Medical Insurance Fund.

Pension Fund of the Russian Federation (PFR) is the largest in terms of mobilized resources of all social funds. It accounts for more than 80% of the amount of funds received by all social off-budget funds, or 6% of GDP. The Fund is accountable to the Government of the Russian Federation and operates on the basis of the Regulations on the Pension Fund of the Russian Federation.

The FIU was created to government controlled pension finance in the Russian Federation and is an independent financial and credit institution. It is a centralized state fund that ensures the formation and distribution of financial resources for the social security of citizens by age. The PFR implements a unified strategy for managing the pension system throughout Russia.

More than 35 million Russian pensioners receive pensions at the expense of the Pension Fund of the Russian Federation, including labor pensions (for old age, for disability, for the loss of a breadwinner), state pensions, pensions for military personnel and their families, social pensions, and civil servants' pensions.

The main tasks of the Pension Fund include:

· targeted collection and accumulation of insurance premiums, as well as financing of expenses in accordance with the purpose of the PFR;

organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to an industrial injury, occupational disease or loss of a breadwinner;

· capitalization of PFR funds, as well as attraction of voluntary contributions to it (including currency values) of individuals and legal entities;

control with the participation of tax authorities over the timely and full admission in the PFR of insurance premiums, as well as for the correct and rational use of its funds;

· interstate and international cooperation of the Russian Federation on issues within the competence of the PFR, participation in the development and implementation in the prescribed manner of interstate and international treaties and agreements on pensions and benefits.

PFR funds are formed from:

insurance premiums of employers;

· insurance premiums of self-employed citizens, including farmers and lawyers; insurance premiums of other categories of working citizens;

appropriations from the federal budget of the Russian Federation for the payment of state pensions and benefits to military personnel and citizens equivalent to them in terms of pensions, their families, social pensions, benefits for children over the age of one and a half years, for indexation of these pensions and benefits, as well as for the provision of benefits in terms of pensions, allowances and compensations to citizens affected by the Chernobyl disaster, for the costs of delivery and forwarding of pensions and allowances;

funds reimbursed by the Pension Fund of the Russian Federation by the State Employment Fund of the Russian Federation in connection with the appointment early retirement unemployed;

funds collected from employers and citizens as a result of the presentation of regressive claims;

· voluntary contributions (including currency values) of individuals and legal entities, as well as income from the capitalization of PFR funds and other receipts.

Considering that all types of remuneration for work (service) are included in the composition of earnings when calculating pensions, insurance premiums to the Pension Fund are accrued on all types of earnings (income) in cash or in kind, regardless of the sources of their financing, including regular, non-staff, seasonal and temporary workers, as well as part-time workers or performing one-time, casual and short-term work.

The pension fund is used to pay: pensions for age, disability, loss of a breadwinner, for length of service, military personnel; allowances for children aged one and a half to six years, for single mothers, for children infected with the immunodeficiency virus; victims of Chernobyl nuclear power plant; financial assistance to the elderly and disabled. In the context of inflation, pensions to citizens are revised upwards also at the expense of the Pension Fund. The PFR finances various social support programs for the disabled, pensioners, and children. Fund resources are also used to finance the administrative activities of the fund. Temporarily free funds of the PFR can be invested in securities.

The second most important among non-budgetary social funds is Social Insurance Fund of the Russian Federation (FSS). It was created in order to provide state guarantees in the social insurance system and increase control over the correct and efficient use of social insurance funds and is an independent state financial and credit institution under the Government of the Russian Federation.

The main tasks of the FSS are: providing citizens with state benefits and sanatorium-resort treatment, participation in the development and implementation of employee health programs, ensuring the financial stability of the FSS, developing, together with other interested departments, proposals on the size of the rate of insurance premiums for state social insurance etc.

The funds of the fund are formed from:

· insurance premiums of employers (administrations of enterprises, organizations, institutions and other economic entities, regardless of ownership);

insurance premiums of citizens engaged in self-employment, as well as those engaged in labor activity on other conditions and entitled to state social insurance;

· income from investing part of the temporarily free funds of the fund in liquid government securities and bank deposits within the funds provided by the budget for the corresponding period;

in voluntary contributions of individuals and legal entities;

allocations from the federal budget of the Russian Federation;

other income.

The funds of the fund are directed to:

· payment of allowances for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, for burial;

· Spa treatment and health improvement of employees and members of their families, as well as for other purposes of state social insurance provided for by law (partial maintenance of sanatoriums, sanatoriums and health camps for children and youth, medical nutrition; partial financing of activities for out-of-school services for children, payment for travel to the place treatment, rest, etc.);

· creation of a reserve to ensure the financial stability of the fund at all levels;

· to ensure the current activities, the content of the management apparatus of the fund;

· carrying out research work on issues of social insurance and labor protection;

· implementation of other activities in accordance with the tasks of the fund.

Fund resources are used only for targeted financing of the listed activities. It is not allowed to transfer social insurance funds to the personal accounts of the insured.

Compulsory Medical Insurance Fund designed to accumulate financial resources and ensure stability state system compulsory health insurance.

The fund's financial resources are formed from the deductions of insurers for compulsory health insurance. To implement the state policy in the field of compulsory medical insurance, federal and territorial compulsory medical insurance funds have been created as independent non-profit financial and credit institutions. Compulsory health insurance is an integral part of state social insurance and provides all citizens of the Russian Federation with equal opportunities to receive medical care at the expense of compulsory health insurance.

The main tasks of the Federal and territorial funds in the system of compulsory medical insurance are:

Ensuring the implementation of the Law of the Russian Federation "On Compulsory Medical Insurance of Citizens in the Russian Federation",

Ensuring the rights of citizens provided for by the legislation of the Russian Federation;

· achievement of social justice and equality of all citizens;

Participation in the development and implementation of the state financial policy;

Ensuring its financial stability.

To fulfill these tasks in the field of financial policy and financing, the Federal Compulsory Medical Insurance Fund:

· equalizes the conditions for the activities of territorial funds to ensure the financing of compulsory medical insurance programs;

· conducts financing of targeted programs within the framework of compulsory medical insurance;

· organizes the development of regulatory and methodological documents that ensure the implementation of the above-mentioned Law of the Russian Federation;

· together with executive authorities, professional medical associations takes part in the development of the basic program of compulsory medical insurance,

Makes proposals in accordance with the established procedure insurance rate for compulsory health insurance;

· collects and analyzes information on the financial resources of the compulsory health insurance system;

· participates in the creation of territorial funds of obligatory medical insurance;

· controls the rational use of financial resources of the system;

· accumulates financial resources of the Federal Fund and carries out financial and credit activities.

Territorial funds of compulsory medical insurance in the field of financial and credit activities and control over the rational use of financial resources in the system of compulsory medical insurance perform the following main functions:

· accumulate financial resources of territorial funds;

· finance compulsory health insurance provided by insurance medical organizations that have the appropriate licenses and have concluded compulsory health insurance contracts according to differentiated standards established by the board of the territorial fund;

· carry out financial and credit activities to ensure the system of compulsory medical insurance;

· Equalize the financial resources of cities and regions allocated for the implementation of compulsory medical insurance;

provide loans, including on preferential terms, to insurers with a justified lack of financial resources;

· accumulate financial reserves to ensure the sustainability of the compulsory health insurance system;

· together with the bodies of the state tax service of the Russian Federation, control the timely and full receipt of insurance premiums into the territorial fund, as well as the rational use of the funds received;

· agree together with the executive authorities, professional medical associations on the tariffing of the cost of medical care, the territorial program of compulsory medical insurance of the population and make proposals on the financial resources necessary for its implementation, on tariffs for medical and other services for compulsory medical insurance;

provide the Federal Fund with information on the financial resources of the compulsory health insurance system and other information within their competence.

The financial resources of the Federal and territorial compulsory health insurance funds are formed from some general and a number of own sources for each fund. The most important of them:

· part of the insurance premiums of enterprises, organizations, institutions and other business entities, regardless of the form of ownership of compulsory health insurance in the amounts established by the legislative body of the Russian Federation;

· contributions of territorial funds for the implementation of joint programs carried out on a contractual basis;

· Appropriations from the federal budget for the implementation of national compulsory medical insurance programs;

· voluntary contributions of legal entities and individuals;

· income from the use of temporarily free financial resources of the Federal and territorial funds;

· normalized insurance reserves of financial assets of the Federal and territorial funds;

· Funds provided by the executive authorities in the relevant budgets for compulsory medical insurance of the non-working population;

· financial resources collected from policyholders, medical institutions and other legal entities and individuals as a result of presenting relevant claims to them.

The payers of insurance contributions to the compulsory health insurance funds are:

Enterprises, organizations, institutions;

· branches and representative offices of foreign legal entities (for payments to both Russian and foreign citizens);

Peasant (farming) farms;

tribal family communities of the small peoples of the North, engaged in traditional views management;

Citizens engaged in entrepreneurial activities without forming a legal entity;

citizens engaged in private practice in the prescribed manner, lawyers, private detectives, private security guards, notaries;

Citizens using the labor of hired workers.

Payments for compulsory medical insurance of the non-working population (children, pupils and full-time students, pensioners, duly registered unemployed) are made by the executive authorities, taking into account the territorial programs of compulsory medical insurance, within the funds provided for in the relevant budgets for health care.

test questions

1. List the main forms and functions of the budget that determine its essence.

2. What is the essence and role of the federal budget? How can the state budget affect the rate of economic growth in the country?

3. What are the main principles of building the budget system in the Russian Federation?

4. What groups are budget revenues classified into, what is their difference from each other?

5. List the priority areas for spending federal budget funds.

6. What are the causes of the budget deficit.

7. List the main tasks of the Ministry of Finance of the Russian Federation in the field of budgetary process management.

8. What is the essence of public credit and public debt?

Task for topic 4

1. Calculate the structure of regional budget revenues based on the data given in Table 1 and distribute them by type in Table 2. Based on the results of calculations and distributions, write conclusions about the degree of provision of the regional budget with its own sources of income.

Table 1

Regional budget revenues for 20… year

table 2

The structure of regional budget revenues by sources for 20 ... year

2. Calculate the structure of regional budget expenditures based on the data in Table 3 and distribute them into two groups - expenditures financed for the implementation of national powers, and expenditures financed for the implementation of territorial purposes (Table 4). Based on the results of calculations and distributions, write conclusions about the features of the structure, main directions and priorities of budget expenditures in this subject of the Russian Federation.

28. Extra-budgetary funds and their organization in Russia

Along with budgets as fixed assets Money authorities, extra-budgetary funds are the most important link in the system of public finances in the Russian Federation. The emergence of this link in the budget system is associated with the need to isolate part of the state resources for sustainable financing of the most important socio-economic programs.

State off-budget funds- targeted centralized funds of financial resources formed outside the state budget at the expense of mandatory payments and deductions from legal entities and intended to implement the constitutional rights of citizens to pensions, social security, insurance, health care and medical care.

In their economic essence, state off-budget funds are a form of redistribution and use of financial resources mobilized by the state to finance certain public needs not included in the budget and spent in strict accordance with the target orientation of the fund by decision of the executive authority on the basis of its operational independence.

State non-budgetary funds are created on the basis of the relevant acts of the highest authorities, which regulate their activities, indicate the sources of formation, determine the procedure and direction for the use of monetary funds. Legal status, the procedure for the creation, operation and liquidation of state off-budget funds are determined in accordance with the Budget Code of the Russian Federation.

With the help of extra-budgetary funds, the state solves the following important social tasks: social protection of the population, raising the living standards of the population, maintaining and improving the health of the population, social orientation of the unemployed population, provision of social services to the population.

The structure of state off-budget funds includes:

Russian Pension Fund;

Social Insurance Fund;

Federal Compulsory Medical Insurance Fund.

Extrabudgetary funds, being integral part financial system of the Russian Federation, have a number of features:

are planned by authorities and administrations and have a strict target orientation;

the funds of the funds are used to finance public expenditures not included in the budget;

are formed mainly at the expense of mandatory deductions of legal entities;

insurance contributions to the funds and the relationships arising from their payment are of a tax nature, the contribution rates are established by the state and are mandatory;

most of the norms and provisions of the Tax Code of the Russian Federation apply to relations related to the calculation, payment and collection of contributions to funds;

the financial resources of the fund are in state ownership, they are not included in the budgets, as well as other funds and are not subject to withdrawal for any purposes not expressly provided for by law;

spending from the funds is carried out by order of the Government or a specially authorized body (the Board of the fund).

The main feature of state off-budget funds in the Russian Federation is the insurance nature of their formation. Payments from these funds are made only in areas defined as an insured event and reflect the financing of social, pension and medical insurance costs.

Income and expenses of state off-budget funds are formed in the manner prescribed by federal law, or in another manner provided for by the Budget Code. Incomes of state non-budgetary funds are formed at the expense of obligatory payments established by the legislation of the Russian Federation; voluntary contributions of legal entities; other income provided by law. The collection and control over the receipt of income is carried out by the Federal Tax Service. The main source of income for state off-budget funds in the Russian Federation is now the single social tax (UST) (insurance contribution). Its payers are employer organizations of all forms of ownership, and the taxable base is all payments accrued by the employer in favor of the employee for all reasons. The tax is levied at a regressive rate. The expenditure of state funds determined by the legislation of the Russian Federation, regulating their activities, in accordance with the budgets of these funds, approved by the laws of the Russian Federation and the constituent entities of the Russian Federation. The execution of the budgets of state off-budget funds is carried out by the Federal Treasury of the Russian Federation.

The largest in terms of mobilized resources of all social funds is Pension Fund of the Russian Federation (PFR). It accounts for more than 80% of the amount of funds received by all social off-budget funds, or 6% of GDP. The Fund is accountable to the Government of the Russian Federation and operates on the basis of the Regulations on the Pension Fund of the Russian Federation.

It is a centralized state fund that ensures the formation and distribution of financial resources for the social security of citizens by age.

More than 35 million Russian pensioners receive pensions at the expense of the Pension Fund of the Russian Federation, including labor pensions (for old age, for disability, for the loss of a breadwinner), pensions for state pensions, pensions for military personnel and their families, social pensions, and civil servants' pensions.

The funds of this fund are formed from insurance premiums, subsidies from the federal budget and resources received from the fund's own investments.

The second most important among non-budgetary social funds is Social Insurance Fund of the Russian Federation (FSS). It is a specialized financial and credit institution under the Government of the Russian Federation, which manages the finances of state social insurance.

FSS refers to off-budget social funds. His funds are in state ownership and are not subject to withdrawal.

The organization of the work of the FSS is based on the territorial principle and includes regional branches that manage state social insurance funds on the territory of the constituent entities of the Russian Federation; central sectoral departments that manage state social insurance funds in sectors of the economy; branches of branches created by regional and central branch branches of the FSS.

This fund is intended for targeted financing of the payment of social benefits and compensations (all types of social assistance to families with children, social assistance during the period of temporary disability of the employee and during the vacation period, etc.)

FSS income in accordance with the budget classification, they are divided into tax, non-tax and gratuitous receipts.

The system of off-budget funds of Russia includes federal and territorial funds of obligatory medical insurance(FOMS). The creation of these funds is dictated by the reform of the health care financing system and the transition to a system of compulsory health insurance, which is in force in many countries with a market economy. Compulsory health insurance is an integral part of state social insurance and provides all citizens of the Russian Federation with equal opportunities to receive medical care at the expense of compulsory health insurance.

Funds are in state ownership, are not included in budgets, other funds and are not subject to withdrawal.

The sources of funding for the MHIF, along with budgets, are mandatory insurance contributions from employers.

1.2 Extra-budgetary funds as a form of accumulation and redistribution of funds

2.1 Pension Fund (PFR)

Conclusion

Settlement part

Bibliography

1. State non-budgetary funds for social purposes

1.1 The concept of extrabudgetary social funds

Social funds are funds whose resources are intended to provide social services to the population.

Extra-budgetary funds are one of the methods of redistribution of national income by the state in favor of certain social groups population.

Extra-budgetary funds of funds are a kind of targeted state and municipal funds of funds. They are created at the federal, regional and municipal levels, both by virtue of the laws of the Russian Federation and decrees of the Government of the Russian Federation, and in accordance with the laws of the Russian Federation, Decrees of the President of the Russian Federation, but by decision of the competent authorities. Extra-budgetary funds according to their intended purpose are divided into social and economic.

The state non-budgetary funds of the Russian Federation currently include: the Pension Fund of the Russian Federation, the Federal and Territorial Funds of Compulsory Medical Insurance, the State Employment Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation.

These funds are called extra-budgetary social funds because they were created in order to effectively implement social tasks, namely: financing the payment of pensions, benefits, material assistance, medical care, etc.

.2 Extra-budgetary funds as a form of accumulation and redistribution of funds

Extrabudgetary funds - a form of accumulation and redistribution of funds used, firstly, to finance specific social needs of a national purpose, and secondly, to additionally finance territorial and economic needs.Extra-budgetary funds are created by the decision of the legislative authorities and local self-government to accumulate in them funds received both on a mandatory and voluntary basis. The use of these funds is carried out strictly for the intended purpose.

Extrabudgetary funds operate on the basis of the following principles:

.universality - cover all citizens of the country;

2.tax exemption;

.accessibility, variety of species;

.publicity and democracy.

Extra-budgetary funds, being an integral part of the financial system of the Russian Federation, have a number of features:

Ø are planned by authorities and administrations and have a strict target orientation;

Ø used to finance government spending not included in the budget;

Ø are formed mainly at the expense of obligatory payments of legal entities and individuals;

Ø relationships that arise when transferring funds to funds are of a tax nature - they are mandatory and are established at the state level;

Ø the monetary resources of the funds are in state ownership, they are not included in the budgets, as well as other funds and are not subject to withdrawal for any purposes not provided for by law;

Ø spending of the funds is carried out by order of the government or a specially authorized body;

off-budget state social fund

Ø Subventions may be provided from off-budget funds to raise additional funds to finance investment projects and programs.

Extrabudgetary funds can be divided into two groups:

1. State social off-budget funds.These funds accumulate funds for the implementation of the most important state social guarantees - state pensions, free medical care, support in case of disability, health resort services, etc.
2. Sectoral and territorial off-budget funds- can be formed as an additional source of financing for various social - economic programs. These include: the Russian Fund for Technological Development, financial regulation funds, industry off-budget R&D funds, etc.

2. State non-budgetary funds for social purposes, sources of formation, tariffs, deductions, payers and payment terms

The state non-budgetary funds of the Russian Federation are:

) Pension Fund of the Russian Federation;

) Social Insurance Fund of the Russian Federation;

) Federal Compulsory Medical Insurance Fund.

Insurance premium rates in 2012

In 2012, the total rate of insurance contributions to state off-budget funds will be 30% , of them:

To the Pension Fund of the Russian Federation (PFR) - 22% from the base for calculating insurance premiums;

To the Social Insurance Fund of the Russian Federation (FSS) - 2,9% ;

To the Federal Compulsory Medical Insurance Fund (FFOMS) - 5,1 %;

From January 01, 2012 installed limit value bases for calculating insurance premiums in respect of each individual in the amount of 512 thousand rubles. At the same time, payments to employees exceeding the limit of 512 thousand rubles are subject to insurance premiums at the rate 10% .

If an employee has worked in two or more organizations, the limitation of payments is applied for each organization separately. The size of the marginal annual earnings is annually indexed in accordance with the growth of the average wage. During the calendar year (quarter), the employer calculates mandatory payments for insurance premiums based on the results of each calendar month based on the amount of payments and other remuneration in favor of employees. Monthly mandatory payments are due no later than the 15th day of the next calendar month. Payment of insurance premiums is carried out by separate payment documents sent to the Pension Fund to the appropriate accounts of the Federal Treasury. quarterly, no later than the 15th day of the second calendar monthfollowing the reporting period, the insured must submit reports to the territorial body of the Pension Fund in the form of a Calculation of the accrued and paid insurance premiums for compulsory pension insurance and compulsory medical insurance.

If the average number of employees of the organization (including newly created ones) exceeds 50 people, then the insured is obliged to submit calculations in electronic form according to the formats established by the Pension Fund with an electronic digital signature (EDS). If 50 or less people - no EDS.

2.1 Pension Fund (PFR)

The most important principle any FIU is a solid responsibility of generations.

The goal is to ensure the level of living goods earned by a person by redistributing funds in time and space, wherever a person lives, he guarantees himself a certain living standard in the future with his work and past social contributions.

The Pension Fund of the Russian Federation (PF RF) was established on the basis of the Decree of the Supreme Council of the RSFSR of December 22, 1990 for the purpose of state financial management of pension provision for citizens. Its activities are regulated by the Regulations on the Pension Fund dated December 27, 1991.

In accordance with the Law of the Russian Federation "On Compulsory Pension Insurance in the Russian Federation" No. 167-FZ dated December 15, 2001, the subjects of compulsory pension insurance are federal bodies state power, insurers, policyholders and insured persons.

The insurer is the Pension Fund of the Russian Federation. The Pension Fund of the Russian Federation (state institution) and its territorial bodies constitute a single centralized system of bodies for managing the means of compulsory pension insurance in the Russian Federation, in which lower bodies are accountable to higher ones.

Insured persons are persons who are covered by compulsory pension insurance. The insured persons are citizens of the Russian Federation, as well as permanently or temporarily residing on the territory of the Russian Federation Foreign citizens and stateless persons.

The object of taxation of insurance premiums and the basis for calculating insurance premiums are the object of taxation and the tax base for the unified social tax established by the Tax Code of the Russian Federation.

The amounts of insurance premiums received by the insured person to the budget of the Pension Fund of the Russian Federation are accounted for on his individual personal account.

The pension fund provides:

targeted collection and accumulation of insurance premiums, as well as financing of relevant expenses;

organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to an industrial injury, occupational disease or loss of a breadwinner;

capitalization of the funds of the Pension Fund of the Russian Federation, as well as attraction of voluntary contributions (including currency values) to it from individuals and legal entities;

control, with the participation of tax authorities, over the timely and complete receipt of insurance contributions to the Pension Fund, as well as control over the correct and rational use of its funds;

organization and management individual accounting insured persons in accordance with the Federal Law "On individual (personalized) registration in the state pension insurance system", as well as the organization and maintenance of a state data bank for all categories of payers of insurance contributions to the Pension Fund of the Russian Federation;

interstate and international cooperation of the Russian Federation on issues within the competence of the Foundation; participation in the development and implementation in the prescribed manner of interstate and international treaties and agreements on pensions and benefits;

studying and summarizing the practice of applying regulations on the payment of insurance premiums to the Pension Fund and submitting proposals to the Supreme Council of the Russian Federation for its improvement;

carrying out research work in the field of state pension insurance;

explanatory work among the population and legal entities on issues within the competence of the Fund. The Pension Fund may participate in the financing of social protection programs for the elderly and disabled citizens.

The income of the Pension Fund of the Russian Federation is formed from the following sources:

insurance premiums (single social tax);

federal budget funds;

amounts of penalties and other financial sanctions;

income from the placement of temporarily free funds of compulsory pension insurance;

voluntary contributions of individuals and organizations paid by them not as insurers or insured persons;

federal budget funds allocated for the payment of the basic part of labor pensions and state pensions;

other sources not prohibited by the legislation of the Russian Federation.

The amount of deductions from the unified social tax directed from the federal budget to the Pension Fund for the payment of the basic part of labor pensions depends on the category of taxpayers and the tax base for each individual.

Insurance premiums are the most significant part of the Pension Fund's budget. For insurance premiums, the object of taxation is the tax base of the unified social tax. Insurance premium rates depend on the age of the insured person and the size of the taxable base. In accordance with these criteria, established by the Law of the Russian Federation "On Compulsory Pension Insurance", the size of the tariffs, with the size of the base for calculating insurance premiums for each individual, fluctuates. With an increase in the size of the accrual base, tariffs increase in accordance with the scale approved by the Law.

At the expense of the PF funds are carried out:

) payment of labor pensions, including to citizens traveling outside Russia;

) payment of social pensions and benefits.

Social pensions are pensions for people who do not have earnings (for example, disabled since childhood), work book; survivor's pensions. Benefits for children of conscripts; allowances for children aged 1.5 to 6 years; child allowances for single mothers; benefits for children infected with HIV; as well as compensation payments citizens affected by the Chernobyl nuclear power plant, etc.;

) payment of pensions to military personnel and other state pensions (Ministry of Internal Affairs, FSB), which are financed from the state budget;

) expenses for the delivery of pensions;

) payment of funeral benefits.

Funds from the budget of the Pension Fund of the Russian Federation are federal property, are not included in other budgets and are not subject to withdrawal.

The budget of the Pension Fund of the Russian Federation is drawn up for the financial year, taking into account the mandatory balancing of income and expenses of this budget.

The budget of the Pension Fund of the Russian Federation and the report on its execution are approved annually on the proposal of the Government of the Russian Federation by federal laws in the manner determined by the Budget Code of the Russian Federation. As in the outgoing year, reporting to the FIU will need to be submitted no later than the 15th day of the second calendar month following the reporting period (quarter, half year, nine months and calendar year). Thus, the last dates for reporting in 2012 are February 15, May 15, August 15 and November 15. On a quarterly basis, it will be necessary to submit not only calculations for insurance premiums to the Pension Fund of the Russian Federation and the FFOMS, but also information on personalized accounting in the "one window" mode, which will allow employers to save time.

Mandatory pension insurance funds are kept on the accounts of the Pension Fund of the Russian Federation opened with the institutions of the Central Bank of the Russian Federation, and in the absence of them, on accounts opened with credit institutions, the list of which is determined by the Government of the Russian Federation.

The management of the Pension Fund of the Russian Federation is carried out by the Board, and its permanent body is the Executive Directorate. The Board carries out operational and methodological management of the activities of the fund, represents it in relations with state, public and international organizations. There are PF branches in all regions and major cities.

2.2 Social Insurance Fund (FSS)

It was founded in 1992 according to the decree of the President of the Russian Federation. The Social Insurance Fund (FSS) is a centralized fund of monetary resources of a national purpose, distributed both in territorial and sectoral sections. It is created by the insurance method with the mandatory participation of funds from enterprises and organizations. different forms property and persons engaged in entrepreneurial activities.

The FSS was created to ensure state guarantees in the system of social insurance and increase control over the correct and efficient spending of social insurance funds and is an independent state financial and credit institution.

The main tasks of the Social Insurance Fund are:

payment of benefits for temporary disability, pregnancy and childbirth to women registered with early dates pregnancy, at the birth of a child, caring for a child until he reaches the age of 1.5 years, as well as social benefits for burial;

payment of additional days off to care for a child with a disability or disabled since childhood until he reaches the age of 18;

health resort treatment and health improvement of employees and their families, including medical nutrition expenses;

partial payment for vouchers to children's country health camps located on the territory of the Russian Federation for children of working citizens;

creation of a reserve to ensure the financial stability of the fund at all levels;

ensuring current activities, maintenance of the fund management apparatus;

carrying out research work on issues of social insurance and labor protection;

implementation of other activities in accordance with the tasks of the fund.

The funds of the fund are used only for targeted financing of the activities indicated above. It is not allowed to transfer social insurance funds to the personal accounts of the insured.

Sources for the formation of the Social Insurance Fund:

) employers' insurance premiums; insurance premiums of citizens engaged in self-employment, as well as those engaged in labor activity on other conditions and entitled to state social insurance coverage (approximately 92% of the total income);

) income from investing part of the temporarily free funds of the fund in liquid government securities and bank deposits within the funds provided by the budget for the corresponding period;

) voluntary contributions of individuals and legal entities;

) allocations from the budget of the Russian Federation to cover the costs associated with the delivery of benefits and compensations to persons affected by the disaster at the Chernobyl nuclear power plant or radiation accidents at other civil or military nuclear facilities and their consequences;

) other income (expenses reimbursed by the insured, not accepted for offset against insurance premiums, expenses for temporary disability benefits due to an industrial injury or occupational disease not accepted for offset; arrears on mandatory payments, amounts of fines and other sanctions provided for by law; paid in accordance with the established procedure, amounts for vouchers purchased by the insured at the expense of the Fund, reimbursed to the Fund as a result of the fulfillment of recourse requirements for policyholders, etc.).

The Fund's funds are directed to:

payment of benefits for temporary disability, pregnancy and childbirth, women registered in the early stages of pregnancy, at the birth of a child, upon adoption of a child, for caring for a child up to the age of one and a half years, as well as social benefits for burial or reimbursement of the cost of a guaranteed list funeral services;

payment of additional days off to care for a child with a disability or disabled since childhood until he reaches the age of 18; payment for vouchers for employees and their children to sanatorium-resort institutions located on the territory of the Russian Federation and to sanatorium-resort institutions in the CIS member states that are not similar in the Russian Federation, as well as for medical (dietary) nutrition;

partial payment for vouchers to children's country health camps located on the territory of the Russian Federation for children of working citizens;

travel expenses to the place of treatment and back;

creation of a reserve to ensure the financial stability of the Fund at all levels. The procedure for creating a reserve and providing funds from it (on a returnable basis or free of charge) is determined by the instruction on the procedure for accruing, paying, spending and accounting for state social insurance funds (hereinafter referred to as the instruction), approved by the Fund jointly with the Ministry of Labor and Social Development of the Russian Federation, the Ministry Finance of the Russian Federation, State tax service Russian Federation and with the participation of the Central Bank of the Russian Federation;

provision of current activities, maintenance of the Fund's management apparatus;

financing the activities of subdivisions of executive authorities that ensure state protection of the labor rights of employees, labor protection (including subdivisions of supervision and control over labor protection) in cases established by law;

carrying out research work on issues of social insurance and labor protection;

implementation of other activities in accordance with the tasks of the Fund, including explanatory work among the population, encouragement of freelancers of the Fund who are actively involved in the implementation of social insurance measures;

participation in program financing international cooperation on social insurance issues.

Fund resources are used only for target financing. It is not allowed to transfer social insurance funds to the personal accounts of the insured.

2.3 Mandatory Health Insurance Fund (MHIF)

The MHIF was established in 1991 in accordance with the Law of the RSFSR "On Compulsory Medical Insurance in the RSFSR" dated June 28, 1991. The law defines the legal, economic and organizational foundations of medical insurance for the population in the Russian Federation. The law is aimed at strengthening the interest and responsibility of the population and the state, enterprises, institutions, organizations in protecting the health of citizens in new economic conditions and ensures the constitutional right of citizens of the Russian Federation to medical care. This law introduced health insurance in the country. Its purpose is to guarantee citizens, in the event of an insured event, receiving medical care at the expense of accumulated funds and to finance preventive measures.

Medical insurance is carried out in two types: compulsory and voluntary.

Compulsory health insurance is universal for the population of the Russian Federation and is implemented in accordance with health insurance programs that guarantee the volume and conditions for the provision of medical, drug care citizens. Voluntary medical insurance is carried out on the basis of voluntary medical insurance programs and provides citizens with voluntary medical and other services in excess of the established compulsory medical insurance programs.

Health insurance funds are intended for financing by insurance organizations of medical care and other services in accordance with compulsory health insurance contracts. Funds of the RF MHIF have been created at the federal and territorial levels.

Insurance medical organizations are legal entities that are independent economic entities, with any form of ownership, possessing the statutory fund necessary for the implementation of medical insurance.

Insurance medical organizations have the right to choose medical institutions to provide medical care and services under medical insurance contracts, establish the amount of insurance premiums for voluntary medical insurance, participate in certain tariffs for medical services, control the volume, timing and quality of medical care in accordance with the terms of the contract, protect the interests of the insured.

Financial resources intended for compulsory medical insurance are directed to the federal and territorial off-budget funds of compulsory medical insurance, which were created to implement the state policy in the field of compulsory medical insurance.

The financial resources of the mandatory medical insurance funds are state-owned and are not part of the federal and regional budgets.

The Federal Compulsory Medical Insurance Fund is formed by:

deductions from the single tax on the simplified taxation system;

deductions from agricultural tax;

deductions from the single tax on the imputed tax;

voluntary contributions of legal entities and individuals;

income from the use of temporarily free financial resources of the funds.

Territorial CHI funds are formed at the expense of:

deductions from the unified social tax;

deductions from the single tax under special tax regimes;

revenues from territorial budgets as insurance premiums for the non-working population;

receipts from the Pension Fund of the Russian Federation for compulsory medical insurance of non-working pensioners;

receipt of funds from the Federal Compulsory Medical Insurance Fund to equalize the financial conditions for the activities of territorial compulsory medical insurance funds;

income from the placement of temporarily free cash.

The main source of formation of the federal and territorial CHI funds is the unified social tax. In accordance with the Tax Code, the rates for these funds depend on the category of the taxpayer of this tax and the tax base for each individual. With an increase in the size of the tax base for each individual, the contribution rates increase in accordance with the approved rate scale.

The main part (almost 90%) of the funds of the Federal Compulsory Medical Insurance Fund is directed to equalize the financial conditions for the activities of territorial compulsory medical insurance funds. Approximately 10% is allocated to finance targeted programs.

The main areas of expenditure of the funds of the territorial CMI funds are the financing of the territorial programs of compulsory medical insurance (more than 90%) to finance activities in the field of healthcare.

The MHIF is formed from contributions and budget allocations. Payers are enterprises, institutions, organizations, as well as executive authorities that make payments for non-working citizens (children, students, and other categories).

Conclusion

AT modern conditions along with the budget, the importance of extrabudgetary funds is once again increasing. The increase in the number and volume of these funds is due to a number of reasons. First, public authorities have additional funds for intervention in economic life and financial support for entrepreneurship, especially in an unstable economy. Secondly, these funds, being autonomous from the budget, are intended to solve new important tasks that require special attention from the side of the state. It is the emergence of extra-budgetary funds with strictly targeted use that provides a more effective state control. Thirdly, extrabudgetary funds can, under certain conditions, i.e. in the presence of a surplus, be used to cover the budget deficit.

The material source of off-budget funds, as well as other parts of the financial system, is the national income. The predominant part of the funds is created in the process of redistribution of national income.

The main methods of mobilizing national income in the process of redistribution in the formation of funds are:

special taxes and fees;

funds from the budget;

voluntary income;

funds from the capitalization of temporarily free cash from extra-budgetary funds (purchase of securities, investment income, etc.)

Settlement part

Exercise 1.

No. p/pIndicatorsValue of indicators, thousand rubles. 1Proceeds from the sale of products36002Value added tax4803Costs for the production of sold products18004Profit from the sale of fixed assets and other property2505Income from non-sales operations2006Expenses from non-sales operations180

We determine the profit from the sale of products:

480-1800=1320 (thousand rubles)

We define gross profit:

250+ (200-180) =1590 (thousand rubles)

Profit from the sale of products is taxed:

Income tax: 1320 * 24% = 316.8 (thousand rubles)

Regional tax: 1320*17.5%=231 (thousand rubles)

Federal tax: 1320*6.5%=85.8 (thousand rubles)

Task 2

Specify the single social tax rate and tax rates for funds. Determine the total amount of tax, the amount of tax on funds based on the proposed table. Summary of accruals and deductions.

Pension fund - 22%

Social insurance - 2.9%

Health insurance:

Federal budget 3.1%

Regional budget 2%

Types of paymentsFund of wagesIncluding by fundsPension FundSocial. fear. Honey. fear. Total on social fear. Fed. Reg. 1. Piecework payment314006908910.6973.462894202. Payment by piecework premium157300346064561.74876.33146471903. Time payment16233035712.64707.65032.23246.6486994. Payment by time bonus27031259468.678398379.75406.281093.55. Downtime payment330072695.7102.3669906. Overtime pay940206,827,329,118,82827. Surcharge for night hours59231303,1171,8183,6118,517778. Another vacation239005258693.1740.947871709. Severance allowance1325-----10. Holiday compensation29819-----11. Hospital general diseases57414-----12. Vacation for Chernobyl840184,824,42616,8252

Bibliography

1.Agabekyan O.V., Makarova K.S. Taxes and taxation. Textbook. Publisher: ATISO, 2009. - 172

2.Zhidkova E.Yu. Taxes and taxation. 2nd ed., revised. and additional - M.: Eksmo, 2009. - 480 p.

.Maiburov I.A. Theory and history of taxation. 2nd ed., revised. and additional - M.: 2011. - 422 p.

.Filina F.N. Taxes and taxation in the Russian Federation. M.: GrossMedia, ROSBUH, 2009. - 424 p.

.Chernik D.G. Taxes and taxation Publisher: Unity Year: 2010 - 367

.Taxes and Taxation: Cheat Sheet

7.Tax Code of the Russian Federation : PART II. , Section VIII. FEDERAL TAXES , Chapter 23. TAX ON INCOME OF INDIVIDUALS

.No. 432-FZ of December 28, 2010 "On Amendments to Article 58 of the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds" and Article 33 of the Federal Law "On Compulsory Pension Insurance in the Russian Federation"

.(Simplified Taxation System - USN++ Online)

.(The table of insurance premium rates for 2012 was compiled by the Pension Fund of the Russian Federation)

.

Tutoring

Need help learning a topic?

Our experts will advise or provide tutoring services on topics of interest to you.
Submit an application indicating the topic right now to find out about the possibility of obtaining a consultation.

USE OF TRUSTED BUDGET FUNDS

IMPROVING FORMATION AND

Extra-budgetary funds are created, as a rule, in the interests of certain social groups in society. Through state non-budgetary funds, the financial resources necessary to finance certain state social and other programs are formed. Thus, extra-budgetary funds are state funds that have a designated purpose and are not included in the state budget, but in some circumstances there may be exceptions, for example, for some time in the Russian Federation, extra-budgetary funds were included in the state budget of the Russian Federation.

In the Russian Federation, there are the following state non-budgetary funds:

1. Pension Fund of the Russian Federation;

2. Social insurance fund;

3. Compulsory medical insurance fund.

The budget of the off-budget state fund of the Russian Federation is approved for each financial year. The budget determines the sources of income and directions of expenditures of the fund.

An off-budget fund is a form of formation and spending of funds generated outside the federal budget, the budgets of the constituent entities of the Russian Federation and the budgets of local governments. Extra-budgetary funds are intended exclusively for certain purposes, mainly for purposes arising from social legal relations, as well as for financing certain areas of the economy.

If we talk about the historical development of off-budget funds in the Russian Federation, then initially, in the early 90s, there were many of them. Then, as part of the reform of the financial system of the Russian Federation, most extra-budgetary funds were included in the state budget, and some were completely eliminated. It is interesting, for example, the liquidation of the employment fund. Expenses for financing activities in the field of employment were included in the state budget.

A similar fate befell some other extra-budgetary funds, namely:

Fund for financing sectoral and intersectoral research and development work and activities for the development of new types of products;

Some sectoral state non-budgetary funds, etc.

The legal status, procedure for the creation, operation and liquidation of state off-budget funds are determined by federal law in accordance with the Budget Code of the Russian Federation. State non-budgetary funds are federally owned. Funds from state off-budget funds are not included in the budgets of all levels of the budgetary system of the Russian Federation and are not subject to withdrawal.

Incomes of state non-budgetary funds are formed at the expense of:

Mandatory payments established by the legislation of the Russian Federation;

Voluntary contributions of individuals and legal entities;

Other income provided for by the legislation of the Russian Federation.

The funds of state off-budget funds are spent exclusively for the purposes determined by the legislation of the Russian Federation, the constituent entities of the Russian Federation, which regulate their activities, in accordance with the budgets of these funds, approved by federal laws, the laws of the constituent entities of the Russian Federation.

The execution of the budgets of state off-budget funds is carried out by the Federal Treasury of the Russian Federation.

Thus, it is possible to determine the following main differences between targeted budgetary and extrabudgetary funds:

- means of targeted budget funds are included in the relevant budget, and funds from extra-budgetary funds are not included in the budget, which is why they are called "extra-budgetary";

The budgets of extra-budgetary funds are established by separate laws for each fund for each financial year, and the amount of financial resources of all target budget funds is determined in the law on the budget for the financial year;

Extra-budgetary funds in terms of their goals are more related to social funds, that is, they decide general tasks social, pension, medical support of the population. As for target budget funds, they are created to solve narrower public problems applied nature (financing of works, cost compensation, restoration of resources, development of the region, development of a new public service etc.);

Extra-budgetary funds are created for a longer period due to their greater social significance.

concept Extra-budgetary (special) funds are not characterized by many

extrabudgetary target spending, cumulative coverage of costs by general

(special) steps, i.e. what distinguishes the budgetary form of organization

funds, tions of state and municipal finance. Special

their characteristics foundations were historically the first form of public and mu. civic finance long before the advent of the budget. The first budget was approved only in the second half of the 17th century, and the principle of the unity of the budgetary cash desk throughout the world began to be implemented in the 19th century. Until the 17th century, the state collected certain obligatory payments for specific government expenditures. This fact is confirmed by some names of obligatory payments.

The pearl collection in Ancient Russia was intended for the manufacture of gunpowder, and the midnight collection was for the ransom of Russians from captivity.

By the XIX-XX centuries, the budget becomes the main form of organization of state and municipal finances. Nevertheless, the off-budget form is also preserved.

The extra-budgetary form of organization of state and municipal finances involves the separation of part of the funds generated from special taxes and other obligatory payments in separate bank accounts (other than budget accounts) and often under the control of a specially created body. Thus, here, as in the pre-budgetary form, it is assumed that certain revenues are linked to specific types of expenses. Extra-budgetary funds, unlike budgetary funds, are narrowly targeted - their name, as a rule, sounds the purpose of creating such a fund.

An off-budget fund is one of the forms of organizing state and municipal finances, which involves the organizational separation of the fund's funds from budget funds, the assignment of certain types of taxes (other obligatory payments) and other receipts to the fund for specific types of expenses.

At present, the attitude towards extra-budgetary (special) funds as part of state and municipal finances in the world is ambiguous. In the literature, such funds are also referred to as special government accounts. If in the countries of the European Union it is considered correct to form only social insurance funds outside the budget, then the state finances of the Republic of Korea (South Korea) in 2005 were characterized, in addition to one General budget account, by the presence of 20 Special Accounts, as well as 57 state funds.

The presence of extra-budgetary funds means that the principle of vertical completeness of the budget is violated, i.e. the budget does not reflect the total need for borrowing ... An extra-budgetary fund is rarely created with good intentions. In most cases, the goal is to remove some activity from government control, ministries of finance and parliament. financial flows put under the control of a certain group of interested persons "

Source: The Budget Process as a Tool for Effective Management /

ed. Y, Jungman. Stockholm.

Government Chancellery (Regengskansllet). 2005. From 38

The autonomy of the means of compulsory social insurance is determined by the requirements of the International Labor Organization and the legislation of many countries.

In accordance with Part 3 of Art. 10 Conventions of the International Labor Organization dated 29.06.33 No. 35 00 on compulsory old-age insurance for workers in industrial and commercial enterprises, persons in free professions, in melting workers working at home, and domestic workers and 36 On compulsory old-age insurance for workers in agriculture "management financial means insurance institutions and public funds are kept separate from the management of public funds.

The autonomy of the financial system of compulsory social insurance is defined by the principle of compulsory social insurance in the Federal Law of July 16, 1999 No. 165 FZ (Article 4)

The need to form off-budget funds is dictated by the medium-term or long-term nature of their expenditures, which go beyond the normal budget process: pension savings; Ensuring the medium-term balance of the budget due to the accumulated "super-revenues" (extraordinary revenues) in the face of high oil and gas prices.

Therefore, extra-budgetary funds in foreign economic literature often include special reserve funds of states or their individual public legal entities - stabilization funds or funds for future generations created at the expense of additional budget revenues in conditions of high energy prices. A similar Stabilization Fund of the Russian Federation, and subsequently the Reserve Fund of the Russian Federation and the National Welfare Fund transformed from it, are not defined by Russian legislation as either extra-budgetary or target budget funds.

The need to segregate social insurance funds outside the budget is dictated by the differences in the budgetary and insurance mechanisms, the probabilistic nature of insurance payments and the corresponding assessment of the level of insurance tariffs, the need to overcome the “residual* principle of financing social spending, and be able to receive additional income from the capitalization of temporarily free social insurance funds. Social insurance is a financial mechanism of social protection based on the formation of an insurance fund at the expense of insurance premiums, the funds of which are used for social payments in order to fully or partially reimburse wages in case of disability, loss of a job or a breadwinner.

If we are not talking about social insurance funds or special government reserves created at the expense of emergency revenues, then the disadvantages of off-budget funds are:

Decreased transparency and accountability of the movement of funds;

Decrease in the flexibility of managing state and municipal financial resources - in funds, funds may “hang”, while in other funds they may not be enough;

Behind the veiled real tax potential, the real level of budgetary security of lower budgets.

Extrabudgetary In the statistics of state and municipal finance, which

funds and special hosted by the International Monetary Fund, government sector funds in statistics public administration at the federal level (or the level state central government) is divided into three parts. Per.

and municipal wai - public sector (authorities financed exclusively from the budget).

The second is non-budgetary units (organizations) (they have independent sources of income, including through special mandatory or voluntary payments). The third is social protection funds (social insurance). Although there are certain criteria for classifying individual institutions as extrabudgetary entities (extrabudgetary funds), in different countries they include completely different funds and organizations: theaters, universities, state corporations, government agencies, etc. Such a grouping somewhat distorts the initial concept of an extrabudgetary fund, i.e. fund of funds allocated from the budget.

As part of extrabudgetary units or organizations in Canada, the International Monetary Fund expert is allocated: Stabilization Account for Agricultural Commodities: Atlantic Aerobatics Authority; Blue Water Bridge Authority (major international traffic across St. Clair); Council of Canada; Canadian Deposit Insurance Corporation; etc. only 67 units. At the same time, as part of social protection funds: the Canadian pension system and the Quebec pension system. In Denmark, extrabudgetary units include government agencies and the state church. In Greece, extrabudgetary units include, among others, museums, theatres, national stadiums, public universities and other national entities In Germany, part of the pension insurance funds is listed as extra-budgetary units, and part - as part of social security funds. State non-budgetary funds of the Russian Federation and territorial state non-budgetary funds, in accordance with the requirements of the IMF, are reflected in the social insurance funds, and the R&D Fund and the Russian Fund for Technological Development (Rostechnologii) are included in the extra-budgetary funds.

Source: Government Finance Statistics yearbook.

International Monetary Fund. 2006.

Table 5.4 Off-budget funds and central government expenditures

Table 5.4 shows the share of extrabudgetary fund spending in central government spending and GDP (as a percentage) in developed and developing countries, as well as spending on social insurance funds, taking into account the allocation of such funds in accordance with the methodology of the International Monetary Fund. As the table shows, on average, about 3% of GDP and 11% of central government expenditures come from extrabudgetary funds.

History of creation With the beginning of market reforms in the Russian Federation at all levels,

off-budget funds a large number of off-budget funds were created, in the Russian different by purpose: investment, currency, environmental

Federations stabilization, industry development funds,

in the 1990s, incentives for employees of control bodies, etc. Part

such funds was transformed from the economic incentive funds, which in the era of the centrally planned economy were created by line ministries at the expense of deductions from the profits of subordinate enterprises. And only four off-budget funds at the federal level (Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund, State Employment Fund of the Russian Federation) and one fund at the level of the constituent entity of the Russian Federation (territorial compulsory medical insurance fund) were associated with social security. The problems of analyzing extra-budgetary funds of that time in our country also arose because the same name could be given to an extra-budgetary fund, whose funds were in a separate bank account and formed from special sources, and simply a part of budget expenditures grouped in the budget law.

Only in Moscow by 1995 there were about 500 funds created not only by bodies that are part of the Government of Moscow, but also by bodies of administrative districts, as well as city districts.

Filed by the Accounts Chamber of the Russian Federation by the mid-1990s. in off-budget funds “up to 50% of the funds of the budgetary system were dispersed.

In 1996, there were two social support funds for the population in Moscow, one of which was formed by collecting fees from non-resident citizens (this fee was later recognized as unconstitutional) and was used for events related to persons without permanent place residence, and the other was simply a grouped part of the expenditures of the budget of the city of Moscow on social policy.

In 1995, at the federal level, it was decided to transform extra-budgetary funds (except for social insurance funds) into target budget funds, their income and expenses continued to be serviced on a separate bank account, different from the budget, but at the same time they were approved by the law on the federal budget, i.e. came under the control of the legislature. Subjects of the Russian Federation and municipalities were recommended to convert extra-budgetary funds into target budget funds, but the process of real transformation of regional and local extra-budgetary funds into target budget funds intensified after the adoption in 1998 and entry into force in 2000 of the RF BC. The Budget Code of the Russian Federation has a closed list of extra-budgetary funds at the federal and regional levels; it was not supposed to create extra-budgetary funds at the local level.

A large number of extra-budgetary funds (and later target budget funds) at the level of constituent entities of the Russian Federation and municipalities distorted the tax legibility and prevented an objective assessment of the level of the budget legitimacy. Prior to the full consolidation of funds from target budget funds in a single account of the federal budget, the resources of such funds were used to finance general expenditures.

In the late 1990s there were serious problems with financing the expenses of the February budget, including the payment of wages to public sector employees, payment of government orders, financing of investment programs, expenses of the Pension Fund of the Russian Federation, while significant unspent budget funds remained in the accounts of target budget funds by the end fiscal year cash.

In 1999, the federal law on the federal budget provided for the Government of the Russian Federation to allow, in 1999, as an exception, the federal executive body authorized to manage federal highways, transfer on a quarterly basis in proportion to the actual execution of the revenue part of the budget of the Federal Highway Fund of the Russian Federation to the accounts of the Pension Fund of the Russian Federation funds for the payment of pensions *.

Federal Law No. Zb-FZ of February 22, 1999 On the Federal Budget for 1999* (Article 70)

The funds in question were created as organizational and legal forms of social insurance. In Figure 5.13, we see what types of compulsory social insurance are carried out through the relevant state non-budgetary funds. The governing bodies of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation are insurers for those types of social insurance that are carried out through these funds.

Rice. 5.13. State non-budgetary funds and the corresponding types of compulsory social insurance in the Russian Federation

Income of state extra-budgetary funds of the Russian Federation and territorial state extra-budgetary funds

Conventionally, the income of state off-budget funds can be divided into two parts: the first part is associated with the formation of funds within the framework of the corresponding type (and for the Social Insurance Fund of the Russian Federation - types) of social insurance. The second part is the receipt of transfers from other parts of state and municipal finance to ensure certain social obligations of the Russian Federation that go beyond social insurance.

The first part of the revenues of state off-budget funds is formed from insurance premiums received from employers in the context of the relevant types of social insurance (insurance premium rates and unified social tax rates in 2001-2012 are presented in Table 5.5). In case of insufficiency of insurance premiums for this type of social insurance (deficit), transfers from the federal budget to state off-budget funds of the Russian Federation are received. Although they are called transfers to cover the budget deficit of the fund, they are reflected in the income of the funds (the sources of financing the budget deficit and budget revenues are separated in the budget).

From the 1990s until 2001, state non-budgetary funds received insurance premiums paid by employers as a percentage of accrued wages and equivalent payments in favor of employees, while 1% was withheld directly from the employee's salary. Since 2000, the Russian Federation has introduced compulsory social insurance against industrial accidents and occupational diseases, which provides for the differentiation of insurance rates depending on the class of occupational risk; such rates are annually approved by a separate federal law.

Since 2001, insurance contributions to state off-budget funds have been deducted from the unified social tax; since 2002, contributions to compulsory pension insurance, including the funded part of labor pensions, have been considered as a tax deduction from the unified social tax credited to the federal budget, which then he entered the Pension Fund of the Russian Federation for the payment of the basic part of the labor pension. The unified social tax assumed regression - the higher wage the insured, the lower the rate of insurance premiums; initially, a four-digit regression scale was introduced, and then, since 2005, a three-digit one. In 2005, the single social tax rate was significantly reduced. Since 2010, the unified social tax has been abolished, it was replaced by insurance contributions to state off-budget funds. Since 2010, the regression has not been applied, the maximum amount of wages has been introduced, from which insurance premiums are not charged. Since 2012, the rate of contributions to the Pension Fund of the Russian Federation has been established from the annual amount of wages exceeding the maximum amount.

The second part of the income of off-budget funds is associated with transfers from the federal budget, including those received through the budgets of the constituent entities of the Russian Federation to state extra-budgetary funds for the implementation of certain expenditure obligations of the Russian Federation. The legislation provides for rather complex flows between the federal budget and state extra-budgetary funds, between the extra-budgetary funds themselves, therefore, as part of the income of state extra-budgetary funds, there are also transfers from the budgets of the constituent entities of the Russian Federation that go to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund. and from other off-budget funds (Social Insurance Fund of the Russian Federation and territorial compulsory medical insurance funds).

As part of the income of the funds, there are also specific receipts inherent in each individual fund, for example, capitalized payments to the Social Insurance Fund of the Russian Federation or receipts from additional fare for the payment of insurance premiums in respect of civil aviation flight personnel, coal industry workers to the Pension Fund of the Russian Federation.

Control questions and tasks

2. What are state and municipal financial resources, what are their sources?

3. What is state and municipal revenues, what is their composition?

4. What are state and municipal expenses?

5. What are the fundamentals of organizing public finances in federal and unitary states?

6. What is the composition of public finance in the Russian Federation?

7.What regulatory legal acts Is the organization of public finance regulated in the Russian Federation?

8. What is the composition of municipal finance in the Russian Federation?

9. What regulatory legal acts regulate the organization of municipal finance in the Russian Federation?

10. What is the economic content of the budget? What is the impact of the budget on socio-economic processes?

11. What is the composition of income, expenses and receipts from sources of financing the federal budget deficit?

12. What is the composition of income, expenses and receipts from the sources of financing the budget deficit of the constituent entities of the Russian Federation?

13. What is the economic content of the budget? What is the impact of the budget on socio-economic processes?

14. How does an off-budget fund differ from a budget?

15. What determines the need to allocate social insurance funds from the budget?

16.What arguments can be given against the creation of off-budget funds? What for?

17. Name the income and expenses of state off-budget funds in the Russian Federation.

Tests for self-control

1. Sources of formation of state financial resources are:

a) gross domestic product

b) municipal revenues;

c) receipts from foreign economic activity;

d) personal savings of citizens.

2. State financial resources are

a) national wealth;

b) government revenues;

c) consumption fund;

d) receipts from sources of financing the budget deficit of state authorities.

3. Municipal financial resources are:

a) gross regional product;

b) national income;

c) municipal revenues;

d) monetary savings of local governments.

4. The statements are true:

a) local finances are part of public finances;

b) state and municipal revenues are received on a gratuitous and irrevocable basis;

c) cash savings of public authorities and local governments can be placed in debt obligations;

d) state and municipal expenditures are used to finance the budget deficit.

5. State and municipal revenues include:

a) tax revenues;

b) non-tax revenues;

c) receipts from sources of financing the budget deficit;

d) gratuitous receipts.

6. The organization of public finances depends on:

a) forms of government;

b) the territorial structure of local self-government;

c) level economic development states;

d) social problems to be solved.

7. Public finance in the Russian Federation includes finance:

a) international financial organizations;

b) federal government bodies;

c) public authorities of the constituent entities of the Russian Federation;

d) local governments.

8. The organization of public finances in the Russian Federation is regulated by:

a) the Constitution of the Russian Federation;

b) the Budget Code of the Russian Federation;

c) the Federal Law on the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation;

d) charters of municipalities.

9. Municipal finance in the Russian Federation includes finance:

a) local self-government bodies of settlements;

b) state authorities of autonomous regions;

c) public authorities of cities of federal significance;

d) local self-government bodies of municipal districts.

10. The organization of municipal finance in the Russian Federation is regulated by:

a) the Budget Code of the Russian Federation;

b) Federal law on the general principles of the organization of local self-government in the Russian Federation;

c) the law on the federal budget;

d) normative legal acts of representative bodies of municipalities.

11. The form of organization of municipal finance in the Russian Federation is -.

a) the budgets of the subjects of the Russian Federation;

b) local budgets;

c) municipal off-budget funds;

d) territorial state non-budgetary funds.

12.Local budgets:

a) are state financial funds;

b) act as the financial basis of local governments;

c) are in municipal ownership;

d) include municipal non-budgetary funds.

13. Federal budget:

a) is the financial basis for the activities of federal government bodies;

b) is part of the budget system of the Russian Federation;

c) includes the budgets of the constituent entities of the Russian Federation;

d) is approved in the form of a federal law.

14. Budgets of subjects of the Russian Federation:

a) are at the disposal of the state authorities of the constituent entities of the Russian Federation;

b) are approved in the form of laws of the constituent entities of the Russian Federation;

c) include the budgets of municipalities located on the territory of the constituent entities of the Russian Federation;

d) are part of the federal budget.

15.Local budgets:

a) are included in the budgets of the constituent entities of the Russian Federation;

b) are formed by state authorities of the constituent entities of the Russian Federation;

c) are approved in the form of municipal legal acts of representative bodies of municipalities;

d) include territorial state off-budget funds.

16. For an off-budget fund, it is typical:

a) fixing certain types of income for expenses;

b) the multi-purpose nature of the use of funds;

c) covering the deficit of funds through borrowing.

17. The statements are true:

a) the composition of state extra-budgetary funds in different countries is the same;

b) in the 1990s, the number of off-budget funds in the Russian Federation;

c) the budgetary legislation of the Russian Federation classifies the National Welfare Fund as a state non-budgetary fund of the Russian Federation.

18. In accordance with the grouping used in the statistics of state and municipal finance, applied in accordance with the methodology of the International

monetary fund, non-budgetary units (organizations) include:

a) local budgets;

b) special funds;

c) state corporations;

d) educational, scientific and cultural institutions;

e) social insurance (social protection) funds.

19. Check the tests that indicate the correct match:

a) The Pension Fund of the Russian Federation - compulsory pension insurance;

b) the territorial fund of compulsory medical insurance - compulsory social insurance in case of temporary disability and in connection with motherhood;

c) The Social Insurance Fund of the Russian Federation - compulsory civil liability insurance.

20. The statements are true:

a) income and expenses of off-budget funds reflect only transactions with compulsory social insurance funds;

b) in 2010, the revenues of state non-budgetary funds are formed from the proceeds from the unified social tax;

c) as part of the expenses of the Pension Fund of the Russian Federation - payment of labor pensions.