Taxation of profits of insurance companies providing general insurance. Taxation of insurance companies. Electronic short course of lectures on discipline Insurance Accounting, analysis and audit

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Taxation of income of individuals arising from insurance is aimed both at stimulating socially significant types of insurance and at curbing the possibility of obtaining unreasonable tax benefits. The inconsistency of these tasks complicates the rules of taxation and requires a careful study of the following aspects: the specifics of determining the tax base for insurance contracts, the provision of social deductions for insurance costs, the "recovery" of tax previously unpaid (or returned) in connection with the deduction. The article discusses the main aspects of calculating personal income tax under insurance contracts.

Current legislation

Insurance organizations are tax agents for personal income tax of both employees and insured persons. As you know, the object of tax is income received by tax residents of the Russian Federation from sources in the Russian Federation and abroad, for non-residents - income from sources in Russia. The list of income for tax purposes is established Art. 208 Tax Code of the Russian Federation, income not subject to taxation - Art. 217 Tax Code of the Russian Federation.

Table 1

Income of individuals under insurance contracts

Income for tax purposes	Income not subject to taxation
from sources in the Russian Federation
insurance payments upon the occurrence of an insured event, including periodical insurance	lump-sum and urgent pension payment, carried out in the manner prescribed by
payments (rents, annuities); payments related to the participation of the insured in the investment income of the insurer; redemption amounts received from a Russian organization or from a foreign organization in connection with the activities of its separate subdivision in the Russian Federation ( pp. 2 p. 1 art. 208 Tax Code of the Russian Federation)	Federal Law No. 30.11.2011360-FZ "On the procedure for financing payments from pension savings"(paragraphs 53 and 54 of Art. 217 Tax Code of the Russian Federation)
pensions received by a taxpayer in accordance with the current Russian legislation or received from a foreign organization in connection with the activities of its separate subdivision in the Russian Federation ( pp. 7 p. 1 art. 208 Tax Code of the Russian Federation)	state pensions and labor pensions, social supplements to pensions paid in accordance with the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation ( paragraph 2 of Art. 217 Tax Code of the Russian Federation)
payments to successors of deceased insured persons in cases stipulated by the legislation of the Russian Federation on compulsory pension insurance ( pp. 9.1 p. 1 art. 208 Tax Code of the Russian Federation)	the amount of pension savings recorded in the special part of the individual personal account and on the pension account of the funded part of the labor pension in the non-state pension fund paid to the legal successors of the deceased insured person ( paragraph 48 of Art. 217 Tax Code of the Russian Federation)
from sources outside the Russian Federation
insurance payments in the event of an insured event received from a foreign organization ( pp. 2 p. 3 art. 208 Tax Code of the Russian Federation)	-
pensions received by the taxpayer in accordance with the legislation of foreign states ( pp. 7 p. 3 art. 208 Tax Code of the Russian Federation)	-

Note that in the composition of income for tax purposes there are no insurance premiums of the insured for the insured person.

Features of determining the tax base for insurance contracts

The procedure for determining the tax base for insurance contracts is established Art. 213 of the Tax Code of the Russian Federation, from which it follows that when calculating personal income tax, it is necessary to take into account:

type of insurance contract. Thus, payments under voluntary property insurance contracts are subject to personal income tax, and insurance payments to an individual under compulsory and certain types of voluntary insurance contracts are not subject to personal income tax in full, or only the amount of insurance payment exceeding the insurance premium increased by some average market yield is taxed;
the need, in cases of early termination of the insurance contract, to include in the calculation of the tax base insurance premiums, for the amount of which the taxpayer previously received social deductions;
the legal requirement (currently very limited) to tax personal income tax not only payments, but also insurance premiums in cases where insurance premiums are made for the taxpayer by other persons.

Insurance payments subject to and not subject to personal income tax are presented in Table 2.

Legend:

NB - tax base for personal income tax;

SV - the amount of insurance payment;
VZ - paid insurance premiums;
ВЗi - the amount of insurance premiums paid from the date of conclusion of the insurance contract to the day of the end of each year of the contract;
VZ 1 - the amount of insurance premiums paid by an individual under a voluntary pension insurance agreement for each calendar year in which the taxpayer used the right to receive the social tax deduction specified in pp. 4 p. 1 art. 219 of the Tax Code of the Russian Federation;
R - the average annual refinancing rate of the Central Bank of the Russian Federation, determined as the quotient of dividing the amount obtained by adding the refinancing rates in force on the 1st day of each month of the year of the insurance contract, by the number of summarized refinancing rates;
D - income received by the taxpayer upon termination of the contract;
P - the market value of the insured property as of the date of conclusion of the insurance contract (the date of occurrence of the insured event);
R rem. - expenses for the repair of damaged insured property according to the information of the insurer or an independent expert.

table 2

Insurance payments, taxable and not taxable with personal income tax

Contract type	Conditions under which insurance payments are not subject to personal income tax	Tax bases and conditions under which insurance payments are subject to personal income tax
Compulsory insurance ( pp. 1 p. 1 art. 213 of the Tax Code of the Russian Federation)	Payments are made in the manner prescribed by the legislation of the Russian Federation	-
Voluntary life insurance (insurance contributions are paid by the taxpayer) ( pp. 2 p. 1 art. 213 of the Tax Code of the Russian Federation)	The payment is related to the survival of the insured person to a certain age or period; the payment does not exceed the amount of contributions increased by the amount of ordinary yield: SV ≤ (VZ + ∑ VZi x R / 100)	If: SV > (VZ + ∑ VZi x R / 100), then: NB = SV - (VZ + ∑ VZi x R / 100)
		In case of early termination of the contract* and return to individuals of the cash (redemption) amount in accordance with the insurance rules and the terms of the contract: NB = D - VZ; from 01/01/2015: NB = (D - OT) + OT 1
Voluntary personal insurance ( pp. 3 p. 1 art. 213 of the Tax Code of the Russian Federation)	The contract provides for payments in case of death, injury to health, reimbursement of medical expenses of insured persons	The contract provides for payment of the cost of sanatorium vouchers
Voluntary pension insurance (contract concluded by an individual in his favor) ( pp. 4 p. 1 art. 213 of the Tax Code of the Russian Federation)	The payment was received upon the occurrence of pension grounds in accordance with the legislation of the Russian Federation	In case of early termination of the contract* and return to individuals of the cash (redemption) amount in accordance with the rules of insurance and the terms of the contract: NB = (D - VZ) + VZ 1
An insurance contract for an individual under which insurance premiums are paid from the funds of an organization or individual entrepreneur	The amount of contributions under contracts of compulsory insurance, voluntary personal insurance or voluntary pension insurance	Under other agreements: NB = VZ
Voluntary property insurance ( paragraph 4 of Art. 213 of the Tax Code of the Russian Federation)	-	In case of loss or destruction of the insured property: NB \u003d SV - (P + VZ). In case of damage to the insured property: NB \u003d SV - (R rem. + VZ)

*Excluding cases of termination of the insurance contract for reasons beyond the control of the parties.

Under a voluntary property insurance contract, the taxpayer must confirm the amount of expenses incurred (R rev.). The reasonableness of the expenses necessary for the repair of the insured property, if the repair was not carried out, is confirmed by a document 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:

an agreement (copy of the agreement) on the performance of the relevant work (on the provision of services);
documents confirming the acceptance of the work performed (services rendered);
payment documents drawn up in accordance with the established procedure, confirming the fact of payment for works (services).

Income subject to tax under insurance contracts is taxed at a rate of 13%. The tax must be withheld by the insurance organization as a tax agent as a source of payment. Withholding from the taxpayer of the accrued amount of tax is made by the tax agent at the expense of any funds paid to the taxpayer by the tax agent. For example, at the expense of the amounts of insurance payment or redemption amount, while the tax amount withheld cannot exceed 50% of the payment amount. If it is impossible to withhold personal income tax, the tax agent is obliged not later than one month from the date of the end of the tax period to inform the taxpayer and the tax authority at the place of his registration of the impossibility to withhold the tax and the amount of tax.

Special rules are established for insurance contracts under which insurance premiums are paid for individuals by organizations or individual entrepreneurs ( paragraph 3 of Art. 213 of the Tax Code of the Russian Federation). The tax base under such agreements in different periods of time included both insurance payments and income of the taxpayer in the form of the amount of insurance premiums made for him by the employer or other person. The change in taxation rules is shown in Table 3.

Table 3

Taxation of income under insurance contracts, contributions for which are paid for the taxpayer by other persons

Treaty	Basis - Federal Law	Insurance premiums	Insurance payments
Compulsory insurance	No. 216-FZ dated July 24, 2007	Not subject to	Not subject to
Voluntary personal insurance	No. 216-FZ dated July 24, 2007	Not subject to	Payments in case of death, injury to health and reimbursement of medical expenses are not taxed, with the exception of payment for the cost of sanatorium treatment
Voluntary pension insurance	No. 57-FZ of May 29, 2002	subject to	Not subject to
Voluntary pension insurance	No. 204-FZ of December 29, 2004	Not subject to	Taxable pensions under contracts of non-state pension provision
Other insurance contracts	No. 216-FZ dated July 24, 2007	subject to	subject to

In accordance with the current edition paragraph 3 of Art. 213 of the Tax Code of the Russian Federation the tax base includes the amounts of insurance premiums if the said premiums are paid for individuals from the funds of employers - organizations and individual entrepreneurs or other persons, except for cases when insurance is carried out under compulsory insurance contracts, voluntary personal insurance contracts and voluntary pension insurance contracts.

The organization has entered into a liability insurance contract for directors and officers, in accordance with which the organization pays insurance premiums. Do insured persons have income subject to personal income tax in the form of insurance premiums paid by the organization?

The current legislation of the Russian Federation does not contain the requirements for compulsory insurance of liability of persons holding managerial positions. In accordance with the provisions Art. 4 Law of the Russian Federation of November 27, 1992 No.4015-1 "On the organization of insurance business in the Russian Federation" property interests related to the obligation to compensate for the harm caused to other persons are not subject to personal insurance. Thus, on the basis paragraph 3 of Art. 213 of the Tax Code of the Russian Federation insurance payments paid by the organization under contracts of liability insurance of officials are subject to personal income tax. To determine the size of the tax base for each taxpayer, it is necessary to personalize the amount of insurance premiums paid for each insured person.

The same conclusion is presented in Letter of the Ministry of Finance of the Russian Federation of 04/01/2013 No.03‑04‑06/10402 .

At the same time, tax experts express the opposite opinion, noting that when insured persons receive no income from liability insurance, the insured receives income in the form of an insurance payment.

Under voluntary personal insurance contracts, insurance premiums are not subject to personal income tax ( paragraph 3 of Art. 213 of the Tax Code of the Russian Federation) and insurance payments in case of death, injury to health and (or) reimbursement of medical expenses of the insured person, with the exception of payment for the cost of sanatorium treatment ( pp. 3 p. 1 art. 213 of the Tax Code of the Russian Federation).

Under voluntary pension insurance contracts, insurance premiums are not subject to personal income tax. However, when determining the tax base, the amounts of pensions to individuals paid under non-state pension provision agreements concluded by organizations and other employers in favor of individuals are taken into account ( paragraph 2 of Art. 213.1 of the Tax Code of the Russian Federation). Until 2005, personal income tax was paid by employers making contributions under voluntary pension insurance contracts, from January 1, 2005, the procedure changed and personal income tax began to be calculated from the amount of the pension paid to the insured person. Due to the fact that the transition period from one rule to another was not provided, double taxation arose for those individuals who paid tax on insurance premiums and were forced to pay tax on the amount of insurance payments. constitutional court in Decree of December 25, 2012 No.33-P declared unconstitutional Art. 213.1 of the Tax Code of the Russian Federation and pointed out: until changes are made to the legislation, this tax on the amount of pension payments should not be withheld and paid.

A similar situation has developed with regard to the taxation of insurance payments under voluntary long-term life insurance contracts. According to the current legislation, life insurance contracts are related to personal insurance contracts, therefore, they are subject to the provision paragraph 3 of Art. 213 of the Tax Code of the Russian Federation excluding from the tax base the contributions of employers and other persons for the insured person. Payments under a life insurance contract, if under the terms of the contract insurance premiums are paid by a non-taxpayer, personal income tax should be taxed in accordance with pp. 2 p. 1 art. 213 of the Tax Code of the Russian Federation. At the same time, unlike life insurance contracts, under which insurance premiums are made by the taxpayer, the entire amount of the insurance payment is taxed under the contracts in question. Such rules are set Federal Law No. 216-FZ of 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” (hereinafter - Federal Law No.216-FZ). Until 2008, a different procedure was in effect: when determining the tax base for personal income tax, income received in the form of insurance payments in connection with the occurrence of an insured event under long-term life insurance contracts concluded for a period of at least five years was not taken into account.

Personal insurance contracts may provide for the possibility of obtaining additional income in addition to insurance payment in the event of an insured event.

The organization entered into a life insurance contract in favor of its employees, the contributions for which were paid by the organization before January 1, 2008. The terms of the insurance contract in the event of an insured event, in addition to the payment of the sum insured, provide for the payment of additional investment income. Are the amounts of accumulated investment income subject to personal income tax?

Regulations Art. 213 of the Tax Code of the Russian Federation, regardless of the entry into force of the changes made Federal Law No.216-FZ, provide for exemption from personal income tax only on insurance payments, exemption from taxation of other payments, in particular, the amounts of accumulated investment income under voluntary life insurance contracts, the Tax Code of the Russian Federation is not provided.

Social tax deductions in the amount of paid insurance premiums

According to Art. 219 of the Tax Code of the Russian Federation a taxpayer (individual) has the right to reduce his tax base for personal income tax (income) by amounts paid, including for certain types of insurance. Deductions are made only on income taxed at a rate of 13%, except for income from equity participation.

The social deduction is provided for the amount of insurance premiums paid by the taxpayer in the tax period for the formation of the funded part of the labor pension, as well as under agreements:

Deduction on the amount of insurance premiums paid by the taxpayer under voluntary personal insurance contracts , as well as under voluntary insurance contracts for a spouse, parents, children (under the age of 18), wards (under the age of 18) is provided as part of the cost of treatment. In order to receive a deduction for the amount of insurance premiums, the following conditions must be met ( pp. 3 p. 1 art. 219 of the Tax Code of the Russian Federation):

the contract must be concluded with insurance organizations that have licenses for the relevant type of activity;
the contract should provide for payment by insurance organizations exclusively for treatment services;
treatment is carried out in medical organizations and individual entrepreneurs who have licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation;
the taxpayer has submitted documents confirming the actual costs of paying insurance premiums;
expenses are paid at the expense of the taxpayer's own funds, and not at the expense of the employer.

If the contract provides for the payment of other expenses, except for the costs of treatment, then a social deduction for the amount of insurance premiums cannot be provided. For example, in accordance with a mortgage lending agreement, an individual borrower must conclude an agreement on voluntary personal life and health insurance, including accident insurance. In the event of an accident, the insured undertakes to pay the costs of treatment of the insured, as well as pay a certain amount to the beneficiary, which is the bank under the insurance contract. Death and disability of the insured person are also provided as insured events. Since the personal insurance contract provides, in addition to payment for the treatment of the insured person, also payments to the bank in case of disability or death of the insured, this contract does not meet the requirements established by pp. 3 p. 1 art. 219 of the Tax Code of the Russian Federation. Therefore, the amounts of insurance premiums cannot be the basis for receiving a social deduction.

A social deduction can be provided in the amount of insurance premiums paid by the taxpayer in the tax period under a voluntary pension insurance agreement , concluded by a taxpayer with an insurance organization in his favor and in favor of his spouse, parents, disabled children ( pp. 4 p. 1 art. 219 of the Tax Code of the Russian Federation).

Federal Law No.382-FZ in pp. 4 p. 1 art. 219 of the Tax Code of the Russian Federation additions were made, in accordance with which, from 2015, a social deduction can be provided in the amount of insurance premiums paid by the taxpayer in the tax period under a voluntary life insurance contract , if such contracts are concluded for a period of at least five years, concluded with an insurance company in their favor, in favor of a spouse, parents, children (including adopted children, who are under guardianship (guardianship)).

The taxpayer has entered into a voluntary life insurance contract for 2015-2019, the annual insurance premium is 50,000 rubles. Can he get a social tax deduction?

The taxpayer has the right to apply to the tax authority at the place
residence or to your employer to receive a social deduction in the amount of 50,000 rubles. The return of personal income tax will be 6,500 rubles. annually (50,000 rubles x 13%).

The basis for the social tax deduction are documents confirming the taxpayer's actual expenses for voluntary pension insurance, voluntary life insurance. In the same manner, a deduction is provided in the amount of paid pension contributions under a non-state pension provision agreement.

Since 2009, a social deduction has been applied in the amount of additional insurance premiums paid by the taxpayer for the funded part of labor pension in accordance with Federal Law No. 30.04.2008 56-FZ "On additional insurance contributions to the funded part of the labor pension and state support for the formation of pension savings" .

The total amount of social deductions is provided in the amount of actual expenses, but cannot exceed 120,000 rubles in total. for the tax period. Social deductions are provided by the tax authority on the basis of a declaration and a package of documents confirming the taxpayer's right to deductions. Social deductions for expenses on non-state pension provision, voluntary pension insurance, voluntary life insurance may be provided to the taxpayer by the employer before the end of the tax period, subject to the following conditions:

documentary confirmation of the taxpayer's expenses for the specified purposes;
withholding contributions from payments in favor of the taxpayer and transferring them to the appropriate funds by the employer;
the taxpayer's appeal to the employer with an application for a social deduction.

Recovery of unpaid (refunded) tax

It should be borne in mind that in the event of termination of contracts for voluntary pension insurance, voluntary life insurance and the return to an individual of the cash (redemption) amount, the amount of which is provided for in the contract, the individual has an object of taxation equal to the income received minus the insurance premiums paid by the taxpayer. This rule has been set pp. 4 p. 1 art. 213 of the Tax Code of the Russian Federation. Personal income tax in this case is held by the insurance organization as a tax agent. If the taxpayer was previously granted a social deduction for the amount of paid insurance premiums, then the insurance organization, when paying the redemption amount to an individual, is obliged to restore, that is, return to the budget the tax not withheld (or returned to the taxpayer) in connection with the provision of social deduction.

Example 4

Suppose that in example 3 the taxpayer used the social deduction in the amount of 50,000 rubles. at the end of 2015 and returned personal income tax in the amount of 6,500 rubles. Subsequently, the contract was terminated. The redemption amount was 60,000 rubles. How much tax must an insurance company withhold?

When paying the redemption amount, the insurance organization is obliged to withhold tax in the amount of 7,800 rubles. (((60,000 - 50,000) + 50,000) x 13%).

If the taxpayer has submitted a certificate issued by the tax authority confirming that he has not received a social deduction, then the tax will be 1,300 rubles. ((60,000 - 50,000) x 13%).

Federal Law No. 382-FZ dated November 29, 2014 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”.

N. N. Nikulina, k. e. in Economics, Associate Professor of the Department of Finance and Credit, Lomonosov Nizhny Novgorod State University N. I. Lobachevsky, Academician of the financial academy "Elite"

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 procedure for taxing personal income tax on insurance premiums under voluntary life insurance contracts.

The Law of the Russian Federation of November 27, 1992 No. 4015-1 "On the Organization of 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 in the event of certain insured events at the expense of monetary funds formed by insurers from paid insurance premiums (insurance premiums), as well as at the expense of other funds of insurers (clause 1 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 the general conditions and 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 the insurer delivering to the insurant, on the basis of his written or oral application, an insurance policy (certificate, certificate, receipt) signed by the insurer (clause 2 of Article 940 of the Civil Code of the Russian Federation).

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

On the basis of paragraph 7 of Article 4 of Law No. 4015-1, personal insurance includes the objects specified in paragraphs 1 - 3 of the named article. By virtue of paragraph 1 of Article 4 of Law No. 4015-1, objects of life insurance 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, for the fee stipulated by the contract (insurance premium) paid by the other party (the insured), to pay in a lump sum or to pay periodically the amount stipulated by the contract (sum insured) in the event of harm to the life or health of the insurant himself or another named in the contract of a citizen (insured person), reaching a certain age or the occurrence in his life of another event (insurance event) provided for by the contract (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 referred to as PIT) under insurance contracts are established by Article 213 of the Tax Code of the Russian Federation (hereinafter referred to as the RF Tax Code).

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 are 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 in the event that 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 as a result of adding the refinancing rates in effect on the 1st day of each calendar month of the year the life insurance contract is in force 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 that exceeds 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 by 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 agreements, payment upon early termination of such agreements, 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 is less than the amount of insurance premiums paid by the taxpayer, the tax base is zero and there are no grounds for paying personal income tax.

In the event of termination of a voluntary life insurance contract (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 to receive a social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation.

In other words, if a taxpayer used a social tax deduction in the amount of insurance premiums paid by him in the tax period under a voluntary life insurance agreement, then upon termination of such an agreement (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 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 the payment by an insurance organization to a taxpayer of the redemption amount or 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 the indicated 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.

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" established that if insurance premiums under such contracts were in full paid for individuals from the funds of employers before January 1, 2008, then the previous taxation procedure is applied. However, this rule did not cover those contracts that were concluded before January 1, 2008 and insurance premiums for which were paid (or are being paid) after the specified 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, despite the fact that part of the insurance premiums paid by the employer before this date was also subject to personal income tax. However, the actually insured person receives income only once - in the form of insurance payments.

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), the Constitutional Court of the Russian Federation indicated that in this case the constitutional principles of equality, as well as 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 transitional period, the procedure for calculating and paying personal income tax under voluntary long-term life insurance contracts concluded before January 1, 2008 in favor of insured persons by their employers does not comply with the Constitution of the Russian Federation, its articles 19 (parts 1 and 2) and 57, to the extent that what it allows for the possibility of including in the tax base the amounts of insurance payments under these 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 be in effect: 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 wording, in accordance with which personal income tax is levied not on insurance premiums, but on insurance payments, are subject to application when determining the tax base only for those contracts of voluntary long-term life insurance 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 tax, the taxpayer has the right to receive a social tax deduction, in particular, in the amount of insurance premiums paid by him in the tax period under a 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 a taxpayer in one tax period has expenses for education, 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 not less than five years) and for the payment of additional insurance premiums for the funded part of the labor pension in accordance with the Federal Law of April 30, 2008 No. 56-FZ "On additional insurance premiums for the funded part of the labor pension and state support for the formation of pension savings" the taxpayer independently, including when contacting a tax agent, chooses what types of expenses and in what amounts are taken into account within the maximum amount of the social tax deduction (120,000 rubles).

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

In the process of tax reforms carried out in Russia in recent years, the system of taxation of insurance organizations has undergone significant adjustments. First of all, the list of taxes payable by insurers has been significantly reduced. Currently, in accordance with the taxation system in force in the Russian Federation, insurance organizations pay the following types of taxes:

1. income tax - the object of taxation is the profit of organizations, which is defined as the difference between income and expenses. Insurance companies calculate income and expenses according to the rules established for all enterprises, however, taking into account the specifics of insurance activities, the Tax Code of the Russian Federation establishes features for determining the income and expenses of an insurance organization.

2. Personal Income Tax - is charged from the wage fund of employees, and, in addition, in cases provided for by the Tax Code of the Russian Federation, from payments made to policyholders.

3. Value Added Tax (VAT) - turnover subject to VAT includes the sale of works and services not related to insurance activities, and insurance, co-insurance and reinsurance operations in accordance with the Tax Code of the Russian Federation are exempt from VAT; in addition, intermediary services for the conclusion of insurance contracts are also subject to VAT (services of an insurance organization operating under an agency agreement, services of an insurance broker).

4. Property tax – insurance organizations that have assets on their balance sheet are payers of this tax. The basis for its calculation is the average annual value of the property of the organization.

5. Transport tax - insurance organizations - owners of vehicles - are payers of this tax. The basis for calculating the transport tax is determined for each vehicle depending on the size of its engine.

6. Land tax - The object of taxation is the area of land owned by the organization. Source of taxation - expenses taken into account for profit tax purposes

Insurance organizations, like other taxpayers, are responsible for the completeness and timeliness of paying taxes, providing the necessary documents to the tax authorities, as well as for compliance with other norms established by tax legislation.

Thus, taxes and fees paid by insurance companies coincide with taxes paid by other enterprises, however, the calculation of some of them for insurance companies has certain specifics.

Consider the features of the payment of income tax by insurance companies. The basis for determining the taxable base for income tax is the classification of income and expenses established in Ch. 25 of the Tax Code of the Russian Federation.

The composition and content of income received by the insurance company from insurance operations, and, accordingly, expenses are determined by the content and conditions of the contracts and the role that the organization performs under each contract, i.e. is an organization a direct insurer, or a co-insurer, or a reinsurer, or a reinsurer. In addition, when determining the tax base, the method of determining income and expenses is taken into account. Insurance organizations, as a rule, use the accrual method in tax accounting.

Article 293 of the Tax Code of the Russian Federation defines the composition of income from the sale of direct insurance services, including non-operating income arising from insurance operations.

The list of expenses incurred in the course of insurance operations, including non-operating expenses for insurance operations, is determined by Article 294 of the Tax Code of the Russian Federation.

The Law on the Organization of Insurance Business lifted the restriction on the implementation of banking, trade and intermediary activities by insurance organizations. Insurance organizations, in addition to providing insurance services, have the right to lease premises, vehicles, sell fixed assets, provide services as an insurance agent, make financial investments, provide information and consulting services on risk management, provide loans to individuals, as part of life insurance contracts within the limits of the insurance reserve, and to other citizens (individuals) and legal entities under the relevant loan agreements, and to carry out other operations not prohibited by law. In relation to these and other similar operations, the regulation of income is carried out in accordance with the general requirements of tax legislation (Articles 249, 250, 251 of the Tax Code of the Russian Federation).

It should be noted that different tax rates may apply to different taxable bases. For operating income, the income tax rate is currently 20%. The tax rate on income received from income in the form of dividends is 9%. The 20% rate also does not apply to income in the form of interest on state and municipal securities. These are usually transferable securities. The income tax rate for this type of income is 15%. The calculated amounts of income tax are credited to the federal and regional budgets in the shares established by the current legislation of the Russian Federation.

Calculation of income tax of the insurance organization as a whole is carried out as follows. First, taxable bases are formed separately for calculating income tax from insurance and non-insurance activities. Secondly, the amount of income tax is determined (at the rate established by law) for each of the specific tax bases. And finally, thirdly, the total income tax is determined, calculated for all taxable bases.

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All topics in this section:

Features and role of insurance in a market economy
Insurance, like property, exchange, market, is one of the oldest categories of social production. The meaning of this term is based on its root meaning - "fear". Horror before the elements

Individual insurance of individuals and legal entities
Social insurance is based on the principle of collective solidarity and is aimed at social equalization and ensuring a minimum of well-being. The Institute of Social Insurance arose

Insurance features
The economic essence of insurance is manifested in its functions, which are external forms that make it possible to identify the features of insurance as part of the country's financial system, and reflect in real

Basic insurance terms
In the process of carrying out insurance between the insurer and the insured, a set of complex specific relationships arises related to the manifestation of mutual interests of the parties - participants in the contract.

Insurance fund and methods of its formation
In a broad sense, the insurance fund is understood as a set of in-kind reserves and financial reserves of a company intended to prevent, localize and compensate for damage.

The concept and essence of risk
Risk is understood as a possible danger of losses arising from the specific nature of climatic, economic and social phenomena. Risk factor and need for coverage possible

Main characteristics of insurance risks
Risk analysis allows us to divide them into two large groups: insurance and non-insurance (not included in the insurance contract). The list of insurance risks is the volume of insurance liability for up to

Risk management in insurance
Risk management is a necessary, in fact, component of any economic system (process), since the trend is natural: the amount of risk is directly proportional to the

Features of compulsory and voluntary insurance
All links in the classification of insurance cover two forms of its implementation - mandatory and voluntary. Compulsory insurance is a form of insurance

The concept and essence of reinsurance and co-insurance
Reinsurance is an independent branch of insurance and is a system of economic relations between insurance companies, during which the insurer,

Facultative and obligatory reinsurance
According to the form of mutually assumed obligations of the assignor and the reinsurer, reinsurance contracts are divided into: - facultative reinsurance contracts; - obligatory lane contracts

Features of proportional and non-proportional reinsurance
In the practice of reinsurance, proportional and non-proportional reinsurance are distinguished. Proportional reinsurance is the most

Purpose and types of actuarial calculations
Calculation of tariffs for any type of insurance is a process during which the costs of insuring a given object are determined. A system of mathematical and statistical methods, with the help

The concept and structure of the insurance rate
The insurance rate or tariff rate (in the specialized literature - the gross rate) is a cash payment per unit of the sum insured per year or a percentage rate.

Tariff policy of the insurance organization
Due to the fact that the role of insurance tariffs in the activities of any insurance organization is exceptionally large, insurers develop and implement a certain tariff policy. Tariff floor

Essence, structure and types of insurance premiums
An insurance premium, or an insurance premium, can be considered from an economic, legal and mathematical point of view. The economic essence of the insurance premium is manifested in the fact that it is

Insurance liability systems
The damage of the insured may be covered in whole or in part, depending on the conditions of insurance and the chosen system of insurance liability. The system of insurance liability determines the ratio

Franchise application in insurance practice
Various clauses and conditions can be introduced into the insurance contract, which are called a clause (Latin clausula - conclusion). One such clause is the franchise.

The concept and functions of the insurance market
The insurance market, like any other, is formed in the process of formation and development of commodity production and is its integral element. A condition for the emergence of the insurance market, like a product

The specifics of the insurance service as a product
The object of purchase and sale in the insurance market is an insurance service. Let us single out a number of features of the insurance service as a product intended for sale in the insurance market. In economy

Internal system and external environment of the insurance market
The insurance market is a dialectical unity of two systems - the internal system and the external environment. They interact with each other and have a mutual influence.

Territorial structure of the insurance market
The insurance market is an economic space in which all subjects of this market operate. On a territorial basis, the insurance market is divided into national

Characteristics of the main participants in the insurance market
The functioning insurance market is a complex integrated system. The primary link in the insurance market is an insurance company or an insurance company. Exactly here

The current state of the Russian insurance market
The intensification of the economic processes taking place in the country and the growth of the income of the population affected the state of the financial market, including the insurance market. Demand for insurance services

Formation of the system of insurance legislation in Russia
The beginning of the formation of a system of legislative acts regulating insurance was laid in our country even before the revolution. During the Soviet period, this system was simplified to a minimum,

Fundamentals of the organization of state regulation and control in the insurance sector
A high share of the insurer's responsibility for the social consequences of its activities requires the organization of an effective system of state regulation of insurance relations. The lack of funds

The concept, types and general procedure for concluding an insurance contract
The insurance contract is an agreement between the insurer and the policyholder, according to which the insurer undertakes to make an insurance payment upon the occurrence of an insured event.

Essential and non-essential conditions of the insurance contract
Article 432 of the Civil Code provides that a contract is considered concluded if the parties have reached agreement on all essential terms. The essential terms of the contract constitute the main

Rights and obligations of the parties during the validity period of the insurance contract
The policyholder as one of the parties to the insurance contract during the period of validity of the said contract has the right to: 1) verify compliance by the insurer with the conditions before

Relations between the parties in the event of an insured event
An insured event is an event that has taken place, provided for by the insurance contract or the law, with the occurrence of which the insurer is associated with

Termination of the insurance contract and its invalidation
According to the Civil Code of the Russian Federation, insurance protection usually ends with the expiration of the insurance contract or ahead of schedule when the insurer fulfills its obligation in full (i.e. when the total

Organizational and legal forms of insurance companies
Based on the first part of the Civil Code of the Russian Federation, the following organizational and legal forms of insurance companies may exist in Russia: business partnerships and companies; production coo

Economic regulatory requirements for the establishment and operation of an insurance company
The target orientation of insurance to protect the property interests of legal entities and individuals, the features of the formation of monetary funds (insurance funds) from insurances paid by insurers

Associations of insurers
Self-regulation in the insurance market is the regulation of the insurance market as a whole or its individual elements provided for by law by professional participants themselves.

Accident insurance
Accident insurance guarantees protection in the form of compensation in the event of an accident. The object of accident insurance under Russian law is

Insurance of citizens traveling abroad
Insurance of citizens traveling abroad is a set of types of insurance that provides insurance protection for citizens during their stay abroad, and may include both liability

Health insurance
Health insurance is one of the most common types of insurance in the world. This is due to the fact that in his activity a person everywhere and always exposes his health to various op

Economic essence and features of property insurance
Property insurance is a field of insurance of property interests of legal entities and individuals. This industry applies special principles

Property insurance for individuals
Personal property insurance has a number of features. The objects of insurance in this case are household furnishings, household items and consumption items intended for use in

Enterprise property insurance
An insurance contract for property owned by an enterprise can be concluded at its full value or at a certain share (percentage) of this value, but not less than 50% of the book value.

Vehicle and cargo insurance
Owning and using a vehicle is almost always associated with many risks for its owner. The vehicle may be damaged or destroyed in an accident, fire

The concept and essence of business and financial risk insurance
Business risk according to the Civil Code of the Russian Federation is understood as “the risk of losses from entrepreneurial activity due to violation of one’s obligations

Third party liability insurance for vehicle owners
Civil liability insurance of vehicle owners has become the most widespread in almost all civilized countries. Legislation in most countries

Characteristics of the main types of professional liability insurance
Professional liability insurance of persons of certain professions is carried out in case of damage to the consumer of a particular service due to any omissions,

Essence of insurance of foreign economic activity
Now a separate state practically cannot exist separately from other countries, without entering into various relationships with them. Foreign economic activity

Transport insurance of goods in the process of international trade operations
Cargo insurance in foreign trade is of great importance in foreign economic activity, as it makes it possible to compensate for losses arising from the loss of valuables. According to up to

Consider the features of the contract of marine cargo insurance
The standard terms and conditions of a marine cargo insurance contract include the above types of risks: 1) with liability for all risks; 2) with liability for a private accident;

Peculiarities of export-import credit insurance
In modern conditions, export-import credit insurance is of great importance in foreign economic relations. Export-import credit insurance is a special type of

The main tasks and principles of accounting in insurance organizations
Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through a continuous, non

Peculiarities of application by insurance organizations of the Chart of Accounts
A chart of accounts is a list of synthetic accounts that reflects a systematic grouping of the necessary information about the comprehensive economic activities of an economic entity.

Accounting accounts used to record insurance transactions
Account name Account number Sub-account number and name Payments under insurance, co-insurance and reinsurance contracts

Composition and procedure for the presentation of financial statements of insurance companies
The financial statements of an insurance company as a unified system of data on the financial position of the organization, the financial results of its activities and changes in its financial position are

Accounting policy of an insurance company
In accordance with the Accounting Regulation "Accounting policy of the organization" (PBU 1/2008) (as amended by the Orders of the Ministry of Finance of the Russian Federation dated 11.03.2009 No. 22n, dated 10.25.2010 No. 132n, dated 08.11.2010 No. 1

General characteristics of the audit of the activities of insurance organizations
In Russia, insurance audit emerged relatively recently. The requirement to conduct an independent audit of the reliability of the information contained in the annual financial statements of insurers

Planning an audit of insurance organizations
The first stage of the audit of an insurance organization, like any other economic entity, is audit planning. Audit planning includes the following main steps:

Checking the formation of insurance reserves during the audit of the insurer
Insurance reserves are one of the most important components of the financial statements of an insurance organization. Incorrect formation of insurance reserves can lead to unreliability of the accountant

Drawing up an audit opinion on the financial statements of the insurer
Based on the results of the audit, the auditor must express in the auditor's report an opinion on the reliability of the accounting (financial) statements of the insurer,

Income of the insurance company
The specifics of insurance activity determines the special procedure for the formation and composition of the insurer's income. An insurance organization may have income from the implementation of an insurance deed.

insurance company expenses
The insurer's expenses are formed in the process of distribution of the insurance fund. The composition and structure of expenses are determined by two interrelated economic processes: repayment of obligations to the insured

Expenses of the insurance company for financing preventive measures
Expenses for measures to prevent accidents, loss or damage to the insured property are included in other expenses. To finance such activities, a

Financial results of the insurance company
By comparing the income and expenses of the insurer, the financial result of the insurance company is determined. Under the financial result of the insurance company

Formation of financial resources of the insurance company
The specifics of the formation of financial resources of insurance organizations is associated with their features, which are due to the following circumstances: insurance is a special type

Composition and structure of financial resources of an insurance organization
The financial resources of an insurance company represent cash income and proceeds used to carry out insurance and reinsurance operations from the moment of conclusion

Essence and types of insurance reserves of the insurer
The need for the formation of insurance reserves is due to the probabilistic nature of insured events and the uncertainty of the moment of occurrence and the amount of damage. Duty

Principles of investment activity of insurance organizations
The investment resources of insurance organizations include their own funds (authorized capital, reserve capital, additional capital and retained earnings) and attracted

Features of investing funds of insurance organizations
There are certain features of investing funds of insurance organizations. This is primarily due to the fact that the state establishes restrictions on certain types of activities.

The concept and factors of financial stability of an insurance organization
The financial stability of the insurer is the ability of the insurer to fulfill its obligations to all

Analysis of financial stability and profitability of insurance operations
At present, the financial stability of an insurance organization is becoming a matter of its survival, since in today's unstable market conditions, bankruptcy can be a likely outcome.

Assessment of the solvency of insurance organizations
The most important indicator of the reliability of the insurance organization, its financial stability is solvency. When compiling the rating of insurance companies, the indicator of payment

Legislation and regulations
17. Law of the Russian Federation of 27.11.1992 No. 4015-1 "On the organization of insurance business in the Russian Federation". 18. Federal Law of the Russian Federation dated November 29, 2010 No. 326-FZ “On Compulsory Medical

Periodicals
37. Golushko G.K., Dedikov S.V. On the system of insurance legislation// Legal and legal work in insurance. 2006. No. 1(5). 38. Derkach N.O. Professional pension insurance in

value added tax

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

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

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

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

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

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

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

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

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

Unified social tax

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

Introduction

1. Features of taxation of insurance companies

1.1 Income tax

1.2 Value added tax

1.3 Personal income tax

1.4 Special tax regimes

2. Tax audit of insurance companies

2.1 The purpose of the tax audit of the insurance company

2.2 Tasks of the tax audit of an insurance company

2.3 The result of the tax audit of the insurance company

Conclusion

Bibliography

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

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

Stage 1 of tax optimization - elimination of systemic errors in tax accounting and ensuring the required quality of primary documents based on the results of a tax audit.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Features of determining the tax base for insurance contracts and contracts for non-state pension provision are established by Article 213 of the Tax Code of the Russian Federation. According to subparagraph 1 of paragraph 1 of this article, when determining the tax base, income received in the form of insurance payments in connection with the occurrence of relevant insured events under compulsory insurance contracts, carried out in the manner prescribed by current legislation, is not taken into account. In particular, insurance payments received by individuals under compulsory insurance of civil liability of vehicle owners concluded in accordance with Federal Law No. 40-FZ of April 25, 2002 "On Compulsory Insurance of Civil Liability of Vehicle Owners" will not be included in their tax base, regardless of who was the insured - the car owner himself or another person who has the right to insure the risk of the owner of the vehicle.

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

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