Extra-budgetary and budgetary trust funds. See what an “Extra-budgetary fund” is in other dictionaries

Taxes, not tax revenues and gratuitous receipts, other income. Insurance contributions to funds and the relationships arising from their payment are of a tax nature. Contribution rates are set by the state and are mandatory.

Monetary resources of extra-budgetary funds are state property. They are not included in budgets, as well as other funds, and are not subject to withdrawal for any purposes not expressly provided for by law.

Spending of funds from extra-budgetary funds is carried out by order of the Government or a specially authorized body (board of the fund)

The expenditure of funds from state extra-budgetary funds is carried out exclusively for the purposes determined by the legislation of the Russian Federation, the constituent entities of the Russian Federation, regulating their activities, in accordance with the budgets of these funds, approved by federal laws, laws of the constituent entities of the Russian Federation Finance. Money turnover. Credit: Textbook for universities / Ed. L.A. Drobozina. - M.: Finance: UNITY, 2007..

In off-budget funds a significant amount of financial resources available in the state are mobilized. Currently, the share of funds received by state extra-budgetary funds in the financial resources of the state is approximately 12%. The amount of funds received by these funds is characterized by the data in the table.

Table 3. - Receipt of income into the budget system of the Russian Federation, including state extra-budgetary funds for January-July 2007-2008.

Table 3 provides information on the structure of revenues to the budget and extra-budgetary funds of the Russian Federation for 2007-2008. Based on these data, Diagram 1 was constructed, from which it can be seen that revenues to extra-budgetary funds are growing.

Diagram 1 Dynamics and structure of revenues to the budget and extra-budgetary funds of the Russian Federation.

Diagram 2. Structure of revenues to the main extra-budgetary funds of the Russian Federation in 2007.

Diagram 3. Structure of revenues to the main extra-budgetary funds of the Russian Federation in 2008.

The most significant source of funds from state social extra-budgetary funds is the unified social tax. (Chapter 24 of the Tax Code of the Russian Federation, part two)

Payers of the single social tax are legal entities and individuals making payments to citizens, individual entrepreneurs and lawyers. The object of taxation is remuneration to individuals under employment and civil law contracts or income from entrepreneurial activity citizens. The rates of the unified social tax are differentiated on a regressive scale depending on the size of payments made in favor of insured workers.

The single social tax is credited to federal budget revenues (part of them is then sent to the budget Pension Fund RF for payment of the base part labor pension) and in the income of state extra-budgetary funds.

It should be noted that for the calculation and payment of the unified social tax, a regressive scale of tax rates and rates of distribution of payments between various funds has been established, depending on the amount of income paid. For all categories of taxpayers, the main principle of regressive calculation and payment remains the same - the higher the amount of taxable income, the lower the tax rate. The amount of tax in different levels of the scale also varies depending on the type of taxpayer. There is a procedure for conducting various calculations of payments for taxpayers engaged in production (except for the production of agricultural products), for taxpayers-employers engaged in the production of agricultural products, for taxpayers: individual entrepreneurs, tribal or family communities engaged in traditional economic sectors, heads of peasant (farm) households, for taxpayers-lawyers.

The amount of the single social tax is calculated and paid by the taxpayer separately in relation to each fund and is determined as percentage share tax base.

For taxpayers - organizations, with the exception of organizations acting as employers, engaged in the production of agricultural products, tribal, family communities small peoples In the North, those engaged in traditional economic sectors, and peasant (farm) farms, the following rates apply:

Grounds: clause 1 of Art. 241 Tax Code of the Russian Federation;

BUDGETS OF STATE EXTRABUDGETARY FUNDS:

SOURCES OF FORMATION AND DIRECTIONS FOR USING BUDGET FUNDS

Introduction

In a civilized market economy, the state is obliged to protect citizens from negative social consequences market economy, from social risks associated with loss of work, income and ability to work.

The most important of social rights human rights include the right to life, to social security, protection from unemployment, medical and social assistance, etc.

Extra-budgetary funds help solve the problems facing the economy of ensuring an increase in production, overcoming temporary stagnation and instability, and crisis phenomena. Solving these problems requires significant financial resources. It is advisable to concentrate them at the state (regional) level, since the proposed activities meet common socio-economic, intersectoral, interrepublican and other regional interests. Among them, the leading place is occupied by social funds. The specificity of these funds is the clear assignment of income sources to them and the strict targeted use of their funds. The emergence of off-budget public funds is associated with special types of government expenditures.

This determines the relevance of the chosen topic.

The purpose of this work is to consider the procedure and sources of formation of budgets of state extra-budgetary funds.

The object of the study is the State extra-budgetary funds of the Russian Federation.

The subject of study is the budget of the Pension Fund of the Russian Federation, the process of formation and direction of use of budget funds.

To reveal the goal test work The following tasks were set:

· consider the sources of formation of budgets of state extra-budgetary funds;

· consider the sources of formation and directions of use of budgetary funds of the Pension Fund.

state extra-budgetary fund

State extra-budgetary funds in the budget system of the Russian Federation

The budget system of the Russian Federation is based on economic relations and the state structure of the Russian Federation, regulated by the legislation of the Russian Federation, the totality of the federal budget, budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds.

To budgets budget system Russian Federation include:

·federal budget and budgets of state extra-budgetary funds of the Russian Federation;

·budgets of the constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds;

·local budgets, including: budgets of municipal districts, budgets of city districts, budgets of intracity municipalities of federal cities of Moscow and St. Petersburg; budgets of urban and rural settlements.

The federal budget and the budgets of state extra-budgetary funds of the Russian Federation are intended to fulfill the expenditure obligations of the Russian Federation.

The use by federal government bodies of other forms of formation and expenditure of funds intended to fulfill the expenditure obligations of the Russian Federation is not permitted.

The federal budget and the set of consolidated budgets of the constituent entities of the Russian Federation (without taking into account interbudgetary transfers between these budgets) form the consolidated budget of the Russian Federation.

Each subject of the Russian Federation has its own budget and the budget of the territorial state extra-budgetary fund.

The budget of a constituent entity of the Russian Federation (regional budget) and the budget of a territorial state extra-budgetary fund are intended to fulfill the expenditure obligations of a constituent entity of the Russian Federation.

The use by public authorities of the constituent entities of the Russian Federation of other forms of formation and expenditure of funds to fulfill the expenditure obligations of the constituent entities of the Russian Federation is not permitted.

Expenditures of the budgets of state extra-budgetary funds are carried out exclusively for the purposes determined by the legislation of the Russian Federation, including legislation on specific types of compulsory social insurance (pension, social, medical), in accordance with the budgets of these funds approved by federal laws and laws of the constituent entities of the Russian Federation.

The budgets of state extra-budgetary funds are subject to crediting tax revenues from the following taxes provided for by special tax regimes, distributed by the bodies of the Federal Treasury at the levels of the budget system of the Russian Federation:

Single tax levied in connection with the application of the simplified taxation system:

· to the budgets of territorial compulsory health insurance funds - according to the standard of 4.5%;

Minimum tax in connection with the application of the simplified taxation system:

· to the budget of the Pension Fund of the Russian Federation - according to the standard 60%;

· to the budget of the Federal Compulsory Medical Insurance Fund - according to the standard of 2%;

· to the budgets of territorial compulsory health insurance funds - according to the standard 18%;

· to the budget of the Social Insurance Fund of the Russian Federation - according to the standard of 20%;

Single tax on imputed income for individual species activities:

· to the budget of the Federal Compulsory Medical Insurance Fund - according to the standard 0.5%;

· to the budgets of territorial compulsory health insurance funds - according to the standard of 4.5%;

· to the budget of the Social Insurance Fund of the Russian Federation - according to the standard of 5%;

Unified agricultural tax:

· to the Federal Compulsory Medical Insurance Fund - according to the standard 0.2%;

· to territorial compulsory health insurance funds - according to the standard of 3.4%;

· to the Social Insurance Fund of the Russian Federation - according to the standard of 6.4%;

5. Income from the repayment of debt on the unified social tax (corresponding penalties and fines) is credited to the federal budget and the budgets of state extra-budgetary funds at the rate of 100% to the corresponding budget at the tax rate in force before January 1, 2010.

State extra-budgetary fund - a form of formation and expenditure of funds generated outside the federal budget and the budgets of the constituent entities of the Russian Federation, intended for the implementation of constitutional rights citizens for pensions, social insurance, social security in case of unemployment, health care and medical care. Expenses and income of the state extra-budgetary fund are formed in the manner established by federal law, or otherwise in the manner provided for by the Budget Code of the Russian Federation. State federal extra-budgetary funds are federal property. State social extra-budgetary funds include: Pension Fund of the Russian Federation; Social Insurance Fund of the Russian Federation; Compulsory health insurance funds.

The income and expenses of the state extra-budgetary fund form its budget, intended to provide financial support for the tasks and functions performed by the fund. Draft budgets of state extra-budgetary funds are developed by their management bodies and submitted to executive authorities, which submit them for consideration to legislative bodies as part of documents and materials submitted simultaneously with the draft corresponding budgets for the next fiscal year. The budgets of state extra-budgetary funds of the Russian Federation are considered and approved by the Federal Assembly in the form of federal laws simultaneously with the adoption of the federal law on the federal budget for the next financial year. The expenditure of funds from state extra-budgetary funds is carried out exclusively for the purposes determined by the legislation of the Russian Federation, the constituent entities of the Russian Federation, regulating their activities, in accordance with the budgets of these funds, approved by federal laws, laws of the constituent entities of the Russian Federation. The execution of the budgets of state extra-budgetary funds is carried out by the Federal Treasury. A report on the execution of the budget of a state extra-budgetary fund is drawn up by the fund's management body and submitted by the Government of the Russian Federation for consideration and approval to the Federal Assembly in the form of a federal law. A report on the execution of the budget of a territorial state extra-budgetary fund is drawn up by the fund's management body and submitted by the executive body of the constituent entity of the Russian Federation for consideration and approval to the legislative (representative) body of the constituent entity of the Russian Federation in the form of a law of the constituent entity of the Russian Federation.

The sources of revenue generation for the budgets of extra-budgetary funds are: 1) mandatory payments provided for by the relevant legislative acts; 2) voluntary contributions from legal entities and individuals; 3) other income.

Control over the execution of budgets of state extra-budgetary funds is carried out by bodies that ensure control over the execution of budgets at the corresponding level of the budget system of the Russian Federation.

Funds from state extra-budgetary funds are not included in the budgets of all levels of the budget system of the Russian Federation and are not subject to withdrawal.

With the help of extra-budgetary funds, the state solves the most important social objectives: social protection of the population; increasing the living standards of the population; maintaining and improving public health.

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

· planned by authorities and management and have a strict target orientation;

· funds from the funds are used to finance government expenditures not included in the budget;

· are formed mainly through mandatory contributions from legal entities and individuals;

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

· The fund's monetary resources are in state ownership, they are not included in budgets, as well as other funds, and are not subject to withdrawal for any purposes not expressly provided for by law.

The procedure for drawing up and approving budgets of state extra-budgetary funds:

Draft budgets of state extra-budgetary funds of the Russian Federation are drawn up by the management bodies of these funds for the next financial year and planning period and are submitted to the federal executive body responsible for developing public policy and normative legal regulation in the field of health and social development, for submission in the prescribed manner to the Government of the Russian Federation with a draft federal law on the tariffs of insurance contributions for compulsory social insurance against accidents at work and occupational diseases and other documents and materials submitted simultaneously with the draft relevant budgets.

The budgets of state extra-budgetary funds of the Russian Federation, upon the proposal of the Government of the Russian Federation, are adopted in the form of federal laws no later than the adoption of the federal law on the federal budget for the next financial year and planning period.

If a draft budget of the state extra-budgetary fund of the Russian Federation is submitted for the next financial year and planning period with a deficit, sources of financing the budget deficit are approved.

In the State Duma, draft budgets of state extra-budgetary funds of the Russian Federation are sent by the Council within 3 days State Duma to the Federation Council, as well as to the Accounts Chamber of the Russian Federation for conclusion.

The subject of consideration of draft federal laws on the budgets of state extra-budgetary funds of the Russian Federation for the next financial year and planning period in the first reading is the main characteristics of budgets, which include:

· the total amount of income forecast for the next financial year and planning period, indicating receipts from other budgets of the budget system of the Russian Federation;

· the total amount of expenses in the next financial year and planning period;

· the maximum volume of the budget deficit of the state extra-budgetary fund of the Russian Federation and (or) sources of its financing or the maximum volume of the budget surplus of the state extra-budgetary fund of the Russian Federation in the next financial year and planning period.

Pension Fund of the Russian Federation

Formation of the Pension Fund budget

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 by the insurer for the financial year, taking into account the mandatory balancing of income and expenses of this budget.

When forming the budget of the Pension Fund of the Russian Federation for the next financial year, a working capital standard is established.

The budget of the Pension Fund of the Russian Federation and the report on its execution are approved annually upon the proposal of the Government of the Russian Federation by federal laws in the manner determined by the Budget Code of the Russian Federation.

The budget of the Pension Fund of the Russian Federation is consolidated.

The budget of the Pension Fund of the Russian Federation separately takes into account the amount of insurance contributions for the funded part of the labor pension, as well as the amount of additional insurance contributions for the funded part of the labor pension, the amount of employer contributions paid in favor of the insured persons, and the amount of contributions for co-financing the formation of pension savings received in accordance with the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support formation of pension savings", the amount of funds (part of the funds) of maternal (family) capital aimed at financing the funded part of the labor pension in accordance with the Federal Law "On additional measures state support for families with children", funds allocated for investment, payments from pension savings, as well as expenses of the budget of the Pension Fund of the Russian Federation associated with the formation and investment of pension savings, maintaining a special part of individual personal accounts and payment of the funded part of labor pensions.

Cash compulsory pension insurance are stored in accounts of the Pension Fund of the Russian Federation opened in institutions of the Central Bank of the Russian Federation.

There is no fee for banking services for transactions with compulsory pension insurance funds.

In accordance with Art. 146 of the Budget Code of the Russian Federation, the following income is subject to credit to the budget of the Pension Fund of the Russian Federation:

· non-tax income:

· insurance contributions for compulsory pension insurance;

· additional insurance contributions for the funded part of the labor pension and employer contributions in favor of insured persons who pay additional insurance contributions for the funded part of the labor pension, credited to the Pension Fund of the Russian Federation;

· contributions at an additional rate for employer-organizations using the labor of flight crew members of civil aviation aircraft;

· arrears, penalties and fines on contributions to the Pension Fund of the Russian Federation;

· income from the placement of funds of the Pension Fund of the Russian Federation;

· fines, sanctions, amounts received as a result of damages;

· gratuitous receipts:

· interbudgetary transfers from the federal budget transferred to the Pension Fund of the Russian Federation;

· gratuitous receipts from non-state pension funds;

· contributions paid by organizations coal industry to pay a monthly supplement to pensions for certain categories of employees of these organizations;

· arrears, penalties and fines on contributions from coal industry organizations for the payment of monthly pension supplements to certain categories of employees of these organizations to the Pension Fund of the Russian Federation;

· other supply.

The budget of the Pension Fund of the Russian Federation is approved by the State Duma of the Federal Assembly of the Russian Federation in a separate law, together with the adoption of the Federal budget of the Russian Federation. The share of the Pension Fund's budget in Russia's GDP is 10.8% in terms of income and 10.2% in terms of expenses.

Interbudgetary transfers from the federal budget provided to the budget of the Pension Fund of the Russian Federation for financial support for the valorization of the value of the estimated pension capital are included in the total amount of income and the total amount of expenses of the budget of the Pension Fund of the Russian Federation.

Expenses associated with the performance by the Pension Fund of the Russian Federation of the functions provided for by the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings" are carried out at the expense of the federal budget and are taken into account in the total budget expenditures of the Pension Fund of the Russian Federation for the corresponding financial year as part of the costs of maintaining the bodies of the Pension Fund of the Russian Federation.

Cash services for the execution of budgets of state extra-budgetary funds of the Russian Federation are carried out by the bodies of the Federal Treasury.

Financial basis the pension system in general and the formation of pension rights of insured persons in particular is the RPC (calculated pension capital), which is taken into account on the individual (personalized) personal accounts of insured persons in the Pension Fund of the Russian Federation.

The RIC is formed from the total amount of insurance premiums and other revenues to finance the insurance part of the labor pension, received for the insured person to the budget of the Pension Fund of the Russian Federation, on the basis of individual (personalized) accounting data, confirmed by data from the federal treasury authorities of the Ministry of Finance of the Russian Federation.

It is planned to ensure budget balance in the part not related to the formation of funds for financing the funded part of labor pensions through interbudgetary transfers received from the federal budget to cover the budget deficit of the Pension Fund of the Russian Federation and compensate for the shortfall in the fund's budget revenues due to the decrease in 2012-2013. tariffs of insurance premiums for compulsory pension insurance.

Formation of the budget of the PFR Branch in the Tomsk Region

The budget of the OPFR for the Tomsk region is formed in accordance with the “Instructions for the formation of the draft budget of the territorial body of the Pension Fund for expenses on pensions, federal social supplement to pensions, monthly cash payments to certain categories of citizens and improvement of the financial situation of certain categories of citizens of the Russian Federation, additional pension provision , social support individual categories citizens, events in the region social policy(except for expenses for outreach work) for 2012”, approved by order of the Pension Fund Board of August 30, 2011 No. 246r.

These instructions were developed in accordance with the Budget Code of the Russian Federation and the Procedure for forming the budget of the Pension Fund of the Russian Federation for the next financial year and the planning year, approved by Resolution of the Board of the Pension Fund of September 16, 2009 No. 213p and define general methodological approaches to planning budget allocations for pension expenses, etc. when forming the draft budget of the territorial body of the Pension Fund for 2012. Planning of budget allocations is carried out in accordance with current legislation Russian Federation and regulatory legal acts that come into force on January 1, 2012. In this case, the standard calculation method is used according to the formula:

In accordance with the “Procedure for drawing up and maintaining the budgetary breakdown of the Pension Fund of the Russian Federation for pension expenses, making monthly cash payments to certain categories of citizens and improving the financial situation of certain categories of citizens of the Russian Federation, additional pension provision, social support for certain categories of citizens, measures in the field of social policy (except for expenses for outreach work), approval of limits on budgetary obligations for the specified purposes for the current year", annually approved by a resolution of the Pension Fund of the Russian Federation, a budget breakdown is drawn up within the limits of the annual volumes of budget allocations approved by the consolidated budget breakdown of the Pension Fund of the Russian Federation budget, according to indicators, in accordance with with the departmental structure of budget expenditures (main manager, section, subsection, target item of expenditure of the budget classification of the Russian Federation) in the context of managers (recipients) of budget funds (Branches of the Pension Fund of the Russian Federation, Executive Directorate of the Pension Fund of the Russian Federation).

Budget schedule is a document on the quarterly distribution of budget income and expenses and receipts from sources of financing the budget deficit, establishing the distribution of budget allocations between recipients of budget funds and compiled in accordance with the budget classification of the Russian Federation.

The budget list is compiled by the main manager of budget funds for managers and recipients of budget funds on the basis of the approved budget in accordance with the functional and economic classifications of budget expenditures of the Russian Federation with a quarterly breakdown and is submitted to the executive authority responsible for drawing up the budget.

Based on the budget lists of the main managers of budget funds, the body responsible for drawing up the draft corresponding budget draws up a consolidated budget list, which is approved by the head of the specified body and, after approval, is sent to the body executing the budget. At the same time, the consolidated budget list is sent for information to the relevant representative and control bodies.

In accordance with the approved schedules of expenditures, limits on budget obligations are distributed, which represent the volume of rights in monetary terms to accept monetary obligations by administrators (recipients) of budget funds.

The consolidated budget list of the federal budget is compiled by the Ministry of Finance of the Russian Federation and approved by the Minister of Finance, then transferred to the Federal Treasury for execution, and also sent for information to the Federal Assembly and the Accounts Chamber of the Russian Federation. Based on the consolidated budget breakdown of the federal budget and appropriations from the federal budget, reported by the Federal Treasury, the body executing the budget communicates the volume of budget appropriations from the federal budget to lower-level managers and recipients of budget funds in the established form.

The missing funds for paying labor pensions are allocated to the Tomsk region from the federal budget in the form of subsidies.

Spending of the Pension Fund budget funds

Funds from the budget of the Pension Fund of the Russian Federation have a designated purpose and are directed to:

· payment in accordance with the legislation of the Russian Federation and international treaties of the Russian Federation of insurance coverage for compulsory pension insurance, transfer of funds in an amount equivalent to the amount of pension savings accounted for in a special part of the individual personal account of the insured person to a non-state pension fund selected by the insured person for the formation of a savings account parts of the labor pension;

· delivery of pensions paid from the budget of the Pension Fund of the Russian Federation;

· financial and logistical support for the current activities of the insurer (including the maintenance of its central and territorial bodies);

· other purposes provided for by the legislation of the Russian Federation on compulsory pension insurance.

Expenses of the budget of the Pension Fund of the Russian Federation in the part exceeding funds from the payment of insurance premiums, including due to the failure of policyholders to pay accrued insurance premiums for compulsory pension insurance for insured persons, are compensated to the Pension Fund of the Russian Federation at the expense of budgetary allocations and are taken into account as part of the funds allocated to cover the budget deficit of the Pension Fund of the Russian Federation in accordance with federal laws on the federal budget for the next financial year and for the planning period and on the budget of the Pension Fund of the Russian Federation for the next financial year and for the planning period.

Pension Fund budget reserve

To ensure the financial stability of the compulsory pension insurance system in the medium and long term in the event of a budget surplus of the Pension Fund of the Russian Federation, a reserve is created.

The size of this reserve, as well as the procedure for its formation and expenditure, are determined by the federal law on the budget of the Pension Fund of the Russian Federation.

Main characteristics of the Pension Fund budget for 2012:

) the projected total revenue of the Fund’s budget in the amount of 5,696,858,301.4 thousand rubles, of which 5,222,672,017.5 thousand rubles in the part not related to the formation of funds to finance the funded part of labor pensions, including through interbudgetary transfers received from the federal budget in the amount of 2,893,153,506.4 thousand rubles and the budgets of the constituent entities of the Russian Federation in the amount of 5,135,133.7 thousand rubles;

) the total volume of expenditures of the Fund’s budget in the amount of 5,407,312,063.3 thousand rubles, of which 5,222,672,017.5 thousand rubles are in the part not related to the formation of funds for financing the funded part of labor pensions, including interbudgetary transfers, transferred to the budgets of the constituent entities of the Russian Federation in the amount of 1,078,200.0 thousand rubles;

) the maximum volume of the Fund's budget surplus in the amount of 289,546,238.1 thousand rubles in the part associated with the formation of funds to finance the funded part of labor pensions.

Regulatory framework organization of extra-budgetary funds in the Russian Federation

The federal budget and the budgets of state extra-budgetary funds of the Russian Federation are developed and approved in the form of federal laws, the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds are developed and approved in the form of laws of the constituent entities of the Russian Federation, local budgets are developed and approved in the form of municipal legal acts of representative bodies of municipal formations.

Legal basis formation and use of extra-budgetary funds are such regulations, such as the Budget Code of the Russian Federation, the Federal Law "On Compulsory Pension Insurance in the Russian Federation", the Federal Law "On the Fundamentals of Compulsory Social Insurance" and the Federal Law "On Medical Insurance of Citizens in the Russian Federation", as well as the laws of the Russian Federation regulating the activities of extra-budgetary funds and other regulations.

Reports on the execution of budgets of state extra-budgetary funds

Reports on the execution of budgets of state extra-budgetary funds of the Russian Federation are compiled by the funds' management bodies and submitted to the federal executive body responsible for developing state policy and legal regulation in the field of healthcare and social development, for inclusion in the prescribed manner in the Government of the Russian Federation.

Every year, no later than June 1 of the current year, reports on the execution of budgets of state extra-budgetary funds of the Russian Federation for the reporting financial year are submitted by the Government of the Russian Federation to the Accounts Chamber of the Russian Federation for their external verification.

The Accounts Chamber of the Russian Federation audits reports on the execution of budgets of state extra-budgetary funds of the Russian Federation for the reporting financial year, prepares conclusions on them and no later than September 1 of the current year submits conclusions on the corresponding reports on the execution of budgets of state extra-budgetary funds of the Russian Federation to the State Duma and the Federation Council , and also sends them to the Government of the Russian Federation.

The Government of the Russian Federation submits to the State Duma reports on the execution of budgets of state extra-budgetary funds of the Russian Federation for the reporting financial year no later than August 1 of the current year, simultaneously with the draft federal law on the execution of budgets of state extra-budgetary funds of the Russian Federation for the reporting financial year and other budget reporting on budget execution state extra-budgetary funds of the Russian Federation.

A report on the execution of the budget of a territorial state non-budgetary fund is drawn up by the fund management body and submitted to the highest executive agency state power of a constituent entity of the Russian Federation.

The highest executive body of state power of a constituent entity of the Russian Federation submits a report on the execution of the budget of a territorial state extra-budgetary fund to the legislative (representative) body of state power of a constituent entity of the Russian Federation for the reporting financial year no later than June 1 of the current year, simultaneously with the draft law of the constituent entity of the Russian Federation on the execution of the budget of a territorial state extra-budgetary fund fund and other budget reporting on the execution of the budget of the territorial state non-budgetary fund.

Conclusion

The work done allows us to conclude that in modern society there is an objective need for the formation of centralized funds with a specific public purpose - for pensions, social insurance and welfare, health care and medical care. In any society there are always disabled members of society - people who have lost their ability to work, disabled people, temporarily disabled citizens, and so on.

In the course of the work, the essence of extra-budgetary funds of the Russian Federation, their role in the financial system, types of funds, sources of formation and directions of use of funds were considered. The place of extra-budgetary funds in the financial system was also determined. Thus, off-budget funds are one of the forms of redistribution and use of the state’s national income for certain social and economic purposes.

The importance of extra-budgetary social funds is to support the existence of people in need of help, that is, to provide a minimum guaranteed level of income for disabled people, pensioners, the unemployed, the poor, and so on.

The main objectives of the activities of Extrabudgetary Funds in the Russian Federation are:

· ensuring the stability of the financial system of compulsory insurance based on the equivalence of insurance coverage with compulsory social insurance funds;

· introduction of universal compulsory social insurance;

· guaranteeing compliance with the rights of insured persons to protection from social insurance risks and fulfillment of obligations under compulsory social insurance, regardless of the financial situation of the insurer;

· implementation of state regulation of the compulsory social insurance system;

· introduction of mandatory payment by the policyholder of insurance premiums or taxes;

· bear responsibility for the intended use of compulsory social insurance funds;

· providing oversight and public control etc.

There are significant advances in the activities of extra-budgetary funds of the Russian Federation:

· one of the most important problems in solving is increasing the demographic situation in the country;

· state programs for the development of social insurance in Russia;

· pension savings management.

Problems in full functioning:

Employers' contributions to extra-budgetary funds are made from the amount wages. And here the following arises: employers in most cases, in order to reduce their tax burden, underestimate the size of the wage fund. Consequently, contributions to extra-budgetary funds of the Russian Federation become underestimated.

Thus, in order to develop the activities of extra-budgetary funds of the Russian Federation, it is necessary to improve the taxation system.

The process of creation, distribution and use of extra-budgetary funds is directly related to all economic, political, social and other trends in society. Therefore, when improving the system of extra-budgetary funds, it is necessary to take into account external factors, since all “vital” sectors are closely related to each other.

List of sources used

“Budget Code of the Russian Federation” dated July 31, 1998 No. 145-FZ.

Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation.”

Federal Law of August 20, 2004 No. 120-FZ “On Amendments to the Budget Code of the Russian Federation regarding the regulation of interbudgetary relations.”

Federal Law of November 30, 2011 No. 371-FZ “On the federal budget for 2012 and for the planning period of 2013 and 2014”

Federal Law of the Russian Federation of December 10, 2010 N 355-FZ "On the budget of the Pension Fund of the Russian Federation for 2011 and for the planning period of 2012 and 2013"

Official server Pension Fund<#"justify">Decree of the Government of the Russian Federation dated December 29, 2007 No. 1010 “On the procedure for drawing up the draft federal budget and draft budgets of state extra-budgetary funds of the Russian Federation for the next financial year and planning period”

Order of the Ministry of Finance of the Russian Federation of December 28, 2010 No. 190n “On approval of instructions on the procedure for applying the budget classification of the Russian Federation”

Federal Law on the Budget of the Pension Fund of the Russian Federation for 2012 and the planning period of 2013 and 2014. dated 30.11.11 No. 373-FZ

Alexandrov I.M. Textbook “Budget system of the Russian Federation”. M.: Dashkov, 2010

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Reforming the Russian public finance system in the 1990s. associated with the emergence of extra-budgetary funds. Their creation is necessary to solve a number of vitally important economic and social problems. Thus, in particular, the discussion was primarily about the formation of a sustainable system of pensions, medical and social insurance.

Extra-budgetary funds act as a stable and predictable a long period source of funds to finance specific social needs of society. They are characterized by a clear identification of income sources and strictly targeted use of funds.

Extra-budgetary funds are an important link in the system of public (centralized) finance. The state extra-budgetary fund is a fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation. The funds of state social extra-budgetary funds are intended for the implementation of the constitutional rights of citizens to social security by age, social security for illness, disability, in the event of loss of a breadwinner, birth of children and in other cases of social security, health care and free medical care.

The budgets of state extra-budgetary funds of the Russian Federation are approved by the Federal Assembly in the form of federal laws. The income of state extra-budgetary funds is generated mainly from mandatory payments for the unified social tax. The composition of state extra-budgetary funds includes:
Pension Fund of the Russian Federation;
Social Insurance Fund;
Federal and territorial compulsory health insurance funds.

From 1993 to 2000, the Russian Federation also had the State Employment Fund of the Russian Federation. The funds from this fund were intended to finance activities related to the development and implementation of state policy in the field of employment. The main source of income for this fund was contributions from employers, calculated as a percentage of accrued wages on all bases. However, on January 1, 2001, this fund ceased to exist. In this regard, expenses for activities related to professional training and retraining of unemployed citizens, organization public works, payment of unemployment benefits, maintenance of employment services, etc., are carried out from the budgets of various levels of the budget system of the Russian Federation. Compulsory health insurance funds have been created at the federal and territorial levels.

Draft budgets of state extra-budgetary funds are drawn up by the management bodies of these funds for the next financial year and planning period. They are submitted to the federal executive body responsible for developing state policy and legal regulation in the field of healthcare and social development.

The budgets of state extra-budgetary funds, upon the proposal of the government, are adopted in the form of federal laws. If they have a deficit, then they approve the sources of financing the budget deficit. Draft budgets of state extra-budgetary funds must contain indicators of income and expenses. Projects are sent to the President of the Russian Federation, to the Federation Council, other subjects of the right of legislative initiative, to committees of the State Duma for comments and suggestions, as well as to the Accounts Chamber of the Russian Federation for conclusion.

The State Duma sends draft budgets of state extra-budgetary funds of the Russian Federation to the relevant committee. These projects must be considered in the first reading before the draft federal law on the federal budget is considered in the second reading. Expenses are distributed by sections, subsections, target items and types of budget expenditures.

The State Duma considers draft federal laws on the budgets of state extra-budgetary funds of the Russian Federation in the second reading within 35 days after their adoption in the first reading and within 15 days in the third reading. They are then submitted to the Federation Council for consideration.

Draft budgets of territorial state extra-budgetary funds are submitted for consideration to the legislative authorities of the constituent entities of the Federation simultaneously with draft laws on the budgets of the constituent entities. Accounts Chamber of the Russian Federation, state bodies financial control carry out an examination of draft budgets.

Expenditures of the budgets of state extra-budgetary funds are carried out exclusively for the purposes specified by law. Cash services for the execution of their budgets are provided by the Federal Treasury.

Thus, state extra-budgetary funds are state funds of funds formed outside of budgetary funds, managed by government bodies of the Russian Federation and intended to finance specific social needs of general federal or territorial purposes.

Extra-budgetary funds as institutional structures are independent financial and credit institutions. True, this independence has its own characteristics and differs significantly from the economic and financial independence of enterprises and organizations of various legal forms and forms of ownership.

The largest of the extra-budgetary funds and one of the most significant social institutions Russia is the Pension Fund of the Russian Federation.

The Pension Fund of the Russian Federation was formed for the purpose of state financial management of pension provision in the Russian Federation. At the same time, two fundamentally important tasks were solved: 1) funds from the pension system were withdrawn from the consolidated budget; 2) they became the sphere of an independent budget process.

The main source of financing pension payments were insurance contributions and payments made by employers. As a result, the source of the state fulfilling its obligations to pensioners was not the state budget, and the insurance payment.

The pension reform is aimed at changing the existing distribution system for calculating pensions, supplementing it with a funded part and personalized accounting of the state’s insurance obligations to each citizen.

The mechanism of pension reform in the country changed in 2002 (laws “On labor pensions in the Russian Federation” dated December 17, 2001 No. 173-FZ, “On state pension provision in the Russian Federation” dated December 15, 2001 No. 166-FZ , “On compulsory pension insurance in the Russian Federation” dated December 15, 2001 No. 167-FZ, “On investing funds to finance the funded part of the labor pension in the Russian Federation” dated July 24, 2002 No. 111-FZ).

Until 2002, our country had a distribution pension system, within the framework of which all funds allocated for pension provision were transferred by the employer to the Pension Fund of the Russian Federation. However, they did not participate in the investment process, but were immediately distributed to all citizens.

The main objective of the reform is to achieve long-term financial balance of the pension system, increase the level of pension provision for citizens and create a stable source of additional income for the social system.

The introduction of individually personalized accounting in the state pension insurance system is due to the following factors:
creating conditions for assigning pensions in accordance with the labor results of each insured person;
ensuring the reliability of information about length of service and earnings that determine the size of the pension when it is assigned;
creation information base to implement and improve pension legislation, assign pensions based on the insurance length of the insured persons and their insurance contributions;
developing the interest of insured persons in paying insurance contributions to the Pension Fund of the Russian Federation;
simplification of the procedure and acceleration of the procedure for assigning state and labor pensions to insured persons.

For each insured person, the Pension Fund of the Russian Federation opens an individual personal account with a permanent insurance number. The Pension Fund of the Russian Federation and its territorial bodies issue each insured person an insurance certificate of state pension insurance containing an insurance number and personal data.

As a result of the pension reform, the pension itself began to consist of three parts: basic, insurance and funded.

The basic part of the pension is guaranteed by the state and is set at a fixed amount, the same for everyone. An increased basic part of the labor pension is assigned upon reaching 80 years of age, if there are dependents, as well as for citizens who are disabled people of group I. The payment of the basic part of the labor pension is financed from the amounts of the unified social tax transferred to the federal budget.

The size of the basic part of the labor pension is indexed taking into account the growth rate of inflation within the limits of funds provided for these purposes in the federal budget and the budget of the Pension Fund of the Russian Federation for the corresponding financial year. The indexation coefficient and its frequency are determined by the Government of the Russian Federation.

The insurance part of the pension directly depends on length of service and salary, and since 2002 - on the volume of insurance contributions received into the Pension Fund into the personal account of a particular person. While a person is working, based on monthly contributions to finance the insurance part, the amount of the so-called estimated pension capital is formed - the value used to calculate the insurance part of the pension.

The insurance part of the labor pension = Estimated pension capital / Number of months of the expected period of pension payment.

But this money is not physically accumulated in the account specific person, but go to payments to other pensioners. The indexation coefficient of the size of the insurance part of the labor pension is determined by the Government of the Russian Federation, based on the level of price growth for the corresponding period, and cannot exceed the indexation coefficient of the size of the basic part of the labor pension for the same period. Depending on the rate of inflation, contributions credited to the insurance account can be indexed from one to four times a year.

The funded part of the pension depends on wages and income from investing accumulated funds. Unlike the distribution part of the pension, its funded part does not go towards payments to current pensioners, but is accumulated in a special part of the individual personal account in the Pension Fund of the Russian Federation. This money, depending on the choice made by the person, is managed by a state or private management company that invests it in the market valuable papers in order to increase pension capital. From what management company the citizen chooses today, the funded part of the pension depends on how much the pension capital of a particular person will grow.

The Pension Fund has a vertically integrated structure and consists of Pension Fund departments for federal districts and branches of the Pension Fund in specific territories (districts, cities) of the constituent entities of the Russian Federation. The management of the Russian Pension Fund is carried out by the Fund's Board and its permanent executive body - the executive directorate. The board is headed by a chairman, who is appointed and dismissed by the government.

The board of the fund is responsible for the performance of its functions, determines long-term and current tasks, staff structure, draws up a draft budget, cost estimates for the fund and its bodies, generates reports on their implementation. The Board of the Pension Fund appoints and dismisses the executive director and his deputies, the chairman audit commission fund and heads of its branches, participates in the development of interstate and international treaties and agreements on pension issues.

The pension fund provides:
targeted collection and accumulation of insurance premiums, as well as financing of related expenses;
capitalization of the Pension Fund, as well as attracting voluntary contributions from individuals and legal entities;
organization and management individual accounting insured persons;
organizing and maintaining a data bank for all categories of payers of insurance contributions to the Pension Fund;
interstate and international cooperation;
conducting research work in the field of state pension insurance, etc.

The funds and other property of the fund are the state property of the Russian Federation. The funds of the Pension Fund are not included in the budgets or other funds. The budget of the Pension Fund of the Russian Federation and the report on its execution are approved by annual federal laws.

The funds of the Pension Fund are formed from the following sources:
tax revenues distributed by the bodies of the Federal Treasury between the budgets of the budget system of the Russian Federation, from the minimum tax levied in connection with the use of the simplified taxation system;
insurance contributions for compulsory pension insurance;
interbudgetary transfers from the federal budget;
amounts of penalties and other financial sanctions;
income from the placement of temporarily free funds of the Pension Fund;
voluntary contributions from individuals and legal entities;
other income.

The UST is intended to mobilize funds for the implementation of citizens' rights to state pension and social security (insurance) and medical care. Among the UST payers:
1) persons making payments to individuals of the organization; individual entrepreneurs; individuals who are not recognized as individual entrepreneurs;
2) individual entrepreneurs, lawyers, notaries engaged in private practice.
At the same time, the maximum (basic) rates of unified social tax contributions to the Pension Fund of the Russian Federation (for the amount of payments up to 280 thousand rubles per calendar year) are set at:
for employing organizations - 20% of the tax base;
for agricultural producers, organizations of folk arts and crafts - 15.8%;
for individual entrepreneurs - 7.3%;
for lawyers and notaries engaged in private practice - 5.3%;
for individual entrepreneurs - 29,080 rubles. + 2% on amounts exceeding RUB 600,000.

The main areas of spending the funds of the Pension Fund of the Russian Federation include the following payments: state pensions for old age, for long service, in case of loss of a breadwinner, for disability, as well as compensation for pensioners, financial assistance the elderly and disabled; benefits for children aged one and a half to six years; implementation of one-time cash payments and so on. In addition to the above, the fund's expenses include financial and logistical support for the current activities of the Pension Fund.

The subjects of compulsory pension insurance are federal government bodies, policyholders, insurers and insured persons. Compulsory pension insurance in the Russian Federation is carried out by the insurer, which is the Pension Fund of the Russian Federation. Pension Fund ( government agency) and its territorial bodies constitute a single centralized system of bodies managing compulsory pension insurance funds. The state bears subsidiary liability for the obligations of the Pension Fund of the Russian Federation to the insured persons.

Let's consider the basic concepts of the Russian pension system.

Compulsory pension insurance is a system of legal, economic and organizational measures created by the state aimed at compensating citizens for payments and rewards in favor of the insured person from the earnings they received before the establishment of compulsory insurance coverage.

Mandatory insurance coverage is the fulfillment by the insurer of its obligations to the insured person upon the occurrence of an insured event through the payment of a labor or state pension or social benefit.

Mandatory pension insurance funds are funds that are managed by the insurer for compulsory pension insurance.

Insurance contributions for compulsory pension insurance are individually compensated mandatory payments to the budget of the Pension Fund with a personal purpose, which ensures the citizen’s rights to receive a pension under compulsory pension insurance in an amount equivalent to the amount of insurance contributions recorded on his individual personal account.

The insurance premium rate is the amount of the insurance premium per unit of measurement of the base for calculating insurance premiums.

The cost of an insurance year is the amount of money that must go to the Pension Fund budget for the insured person within one financial year in order to pay this person compulsory insurance coverage.

When forming the budget of the Pension Fund of the Russian Federation for the next financial year, a working capital standard is established. The budget of the Pension Fund of the Russian Federation is consolidated.

The Social Insurance Fund was formed in our country in accordance with Decree of the President of the Russian Federation dated August 7, 1992 No. 882 “On the Social Insurance Fund of the Russian Federation” and operates in accordance with the Regulations dated February 12, 1994 No. 101 “On the Social Insurance Fund of the Russian Federation "

As in the case of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation is an independent financial and credit institution. Cash and other property under the operational management of the fund, as well as property assigned to sanatorium and resort institutions subordinate to the fund, are federal property. The funds of the fund are not included in the budgets of the corresponding levels, other funds and are not subject to withdrawal.

The fund's budget and the report on its implementation are approved by federal law, and the budgets of the regional and central sectoral branches of the fund and reports on their implementation, after consideration by the fund's board, are approved by the chairman of the fund.

The Social Insurance Fund of the Russian Federation includes the following executive bodies:
regional branches managing state social insurance funds on the territory of the constituent entities of the Russian Federation;
central sectoral branches that manage state social insurance funds in individual sectors of the economy;
branches of departments created by regional and central sectoral branches of the fund in agreement with the chairman of the fund.

The Fund, its regional and central branch branches are legal entities and have bank accounts.

To ensure the activities of the Social Insurance Fund, a central apparatus has been created, and in regional offices (branches) - apparatuses of the fund's bodies. The main objectives of the Social Insurance Fund are:
security guaranteed by the state benefits 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, as well as reimbursement of the cost of the guaranteed list funeral services;
health resort services for employees and their children;
participation in the development and implementation of state programs for protecting the health of workers, measures to improve social insurance;
implementation of measures to ensure the financial stability of the fund; keeping records of insurance premiums, payments, etc.;
organization of work on training and retraining of personnel for the social insurance system.

The main sources of funds for compulsory social insurance budgets are tax revenues (unified social tax; tax levied in connection with the application of a simplified taxation system; unified tax on imputed income for certain types of activities; unified agricultural tax).

This fund receives insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as income from the placement of temporarily free funds of the fund, gratuitous receipts, interbudgetary transfers from the federal budget and other receipts (arrears, penalties and fines on contributions to the Social Insurance Fund ).

The maximum rate (2.9%) of deductions of the single social tax to the Social Insurance Fund is applied if the accrued wages do not exceed 280 thousand rubles. per calendar year. This is the base rate. The minimum rate of contributions to the Social Insurance Fund is applied if the salary is above 600 thousand rubles. for a calendar year, it is equal to 11,320 rubles. (2008).

At the same time, taxpayers - individual entrepreneurs, lawyers and notaries engaged in private practice do not pay the unified social tax in relation to the amount credited to the Social Insurance Fund of the Russian Federation.

Funds from the Social Insurance Fund of the Russian Federation are used only for targeted financing in accordance with the tasks that it is designed to solve. The transfer of social insurance funds to the personal accounts of the insured is not allowed.

Funds from the Social Insurance Fund are used to pay temporary disability benefits. Temporary disability benefits are paid to the insured person for the first two days of temporary disability at the expense of the employer, and from the third day - at the expense of the fund. At the same time, the maximum amount of temporary disability benefits is limited by the standard value. In 2008, the maximum amount of maternity benefits for a full calendar month cannot exceed 23,400 rubles, the maximum amount of temporary disability benefits for a full calendar month is an amount equal to 17,250 rubles. The calculation of the benefit depends on the average daily earnings for the previous 12 calendar months and on the number calendar days, during which the employee was sick, as well as from the insurance period. If the work experience is more than 8 years, then the payment is equal to 100%, if from 5 to 8 years, then the payment is equal to 80% of the average earnings, and if the work experience is less than 5 years, then the payment is equal to 60% of the average earnings. Except standard options There are exceptions for a number of persons.

Average daily earnings depend on accrued wages for the previous 12 months before illness. This amount is divided by the number of calendar days during which the person worked and did not have average earnings.

For 2008, budget revenues of the Social Insurance Fund are planned in the amount of 305.6 billion rubles, including through interbudgetary transfers received from the federal budget - in the amount of 27.2 billion rubles. and received from the budget of the Federal Compulsory Medical Insurance Fund - in the amount of 16.6 billion rubles. The total volume of fund budget expenditures in 2008 will amount to 323.8 billion rubles.

The projected volume of fund budget revenues for 2009 is equal to 346.4 billion rubles, and for 2010 - 389.9 billion rubles. For 2009, the total amount of fund budget expenditures was approved equal to 356 billion rubles, and for 2010 -389.4 billion rubles.

The standard for the fund's working capital at the beginning of each calendar year has been established in the amount of at least 25% of average monthly expenses for the payment of benefits for compulsory social insurance, for the health of children, payment for the cost of vouchers and other expenses.

Compulsory health insurance funds are an integral part of the state insurance system for citizens of the Russian Federation in a market economy. Such insurance is designed to provide the population with equal opportunities to receive medical and medicinal assistance provided in volumes determined by target programs within the framework of state social policy.

The introduction of compulsory health insurance for public health care meant a transition to a mixed financing model - budgetary and insurance. Budgetary funds provide financing for the non-working population (pensioners, housewives, students, etc.), and extra-budgetary funds - for working citizens. The insurers, respectively, are executive authorities at various levels and business entities (organizations, individual entrepreneurs), as well as lawyers and notaries engaged in private practice.

Compulsory medical insurance funds are intended to accumulate financial resources for compulsory medical insurance, provide financial stability system of state compulsory health insurance and equalization of financial resources for its implementation.

Compulsory health insurance funds occupy a significant place in the structure of social state extra-budgetary funds. They were formed in accordance with the Law of the Russian Federation of June 28, 1991 No. 1499-1 “On medical insurance of citizens in the Russian Federation”, which was introduced in in full since January 1, 1993

Financial resources of compulsory health insurance funds are state property, are not included in budgets or other funds and are not subject to seizure.

The Fund spends funds to equalize the financial conditions of the activities of territorial compulsory health insurance funds, fulfill targeted programs, provision of medical care compulsory insurance, including the protection of motherhood and childhood. Structurally, the Compulsory Health Insurance Fund consists of the federal fund and territorial compulsory health insurance funds. The budget of compulsory health insurance funds is formed from the unified social tax and the unified tax on imputed income, income from the placement of temporarily free funds, interbudgetary transfers transferred from the federal budget, as well as as a result of gratuitous receipts.

Meanwhile, the funds of the Compulsory Health Insurance Fund are formed mainly from deductions from mandatory payments for the unified social tax of employing organizations, individual entrepreneurs, lawyers and notaries engaged in private practice.

Contribution rates for compulsory health insurance are set separately for federal and territorial funds. If the annual salary of an employee does not exceed 280 thousand rubles, then the maximum rate is 1.1% to the federal and 2% to the territorial funds of the accrued wages. Minimum rates of contributions to compulsory health insurance funds are applied when the amount of earnings exceeds 600 thousand rubles. per calendar year.

For 2008, the fund's budget revenues are planned to be 123.2 billion rubles, including through interbudgetary transfers received from the federal budget - in the amount of 45.6 billion rubles. The total volume of expenditures of the fund's budget will be 123.2 billion rubles, including interbudgetary transfers provided to the budget of the Social Insurance Fund of the Russian Federation equal to 16.6 billion rubles.

Every year, reports on the execution of budgets of state extra-budgetary funds of the Russian Federation for the reporting financial year are submitted to the Accounts Chamber of the Russian Federation for their external verification. A report on the execution of the budget of a territorial state extra-budgetary fund is submitted to the executive body of state power of the subject of the Federation.

Outside the federal budget, state funds of funds are formed, managed by government bodies of the Russian Federation and intended to implement the constitutional rights of citizens to: 1) social security by age; 2) social security for illness, disability, in case of loss of a breadwinner, birth and upbringing of children and in other cases provided for by the legislation of the Russian Federation on social security; 3) social security in case of unemployment; 4) health care and receiving free medical care. The funds of state extra-budgetary funds are federal property. They are not included in the budgets of all levels of the budget system of the Russian Federation and are not subject to seizure.

Draft budgets of state extra-budgetary funds are compiled by the management bodies of these funds and submitted by executive authorities for consideration by legislative bodies as part of documents and materials submitted simultaneously with the draft corresponding budgets for the next financial year. The budgets of state extra-budgetary funds of the Russian Federation are considered and approved by the Federal Assembly in the form of federal laws simultaneously with the adoption of the federal law on the federal budget for the next financial year. Draft budgets of territorial state extra-budgetary funds are submitted by the executive authorities of the constituent entities of the Russian Federation for consideration by the legislative bodies of the constituent entities of the Russian Federation simultaneously with the submission of draft laws of the constituent entities of the Russian Federation on the budget for the next financial year and are approved simultaneously with the adoption of laws of the constituent entities of the Russian Federation on the budget for the next financial year.

State extra-budgetary funds in the Russian Federation have been since January 1, 2001: 1. Pension Fund of the Russian Federation (PF RF); 2. Social Insurance Fund of the Russian Federation (FSS RF); 3. Compulsory health insurance funds (MHIF) – Federal Fund (FFOMS) and Territorial Funds (TFFOMS) for the constituent entities of the Russian Federation.

Each social extra-budgetary fund has a legislatively approved budget and has established income and expenses. Draft budgets of state extra-budgetary funds are drawn up by the management bodies of these funds and submitted by executive authorities for consideration by legislative (representative) bodies. The execution of the budgets of state extra-budgetary funds is carried out by the Federal Treasury.

Income of state extra-budgetary funds are formed through: 1) mandatory payments established by the legislation of the Russian Federation; 2) voluntary contributions from individuals and legal entities; 3) other income provided for by the legislation of the Russian Federation. Collection and control over the receipt of obligatory payments to state extra-budgetary funds is carried out by the same executive body, which is entrusted with the functions of collecting taxes into the federal budget.

Expenses of state extra-budgetary funds

The expenditure of funds from state extra-budgetary funds is carried out only for the purposes determined by the legislation of the Russian Federation and constituent entities of the Russian Federation, regulating their activities in accordance with the budgets of these funds, approved by federal laws and laws of constituent entities of the Russian Federation. The execution of the budgets of state extra-budgetary funds is carried out by the Federal Treasury. A report on the execution of the budget of a state extra-budgetary fund is drawn up by the fund's management body and submitted by the Government of the Russian Federation for consideration and approval to the Federal Assembly in the form of a federal law. A report on the execution of the budget of a territorial state extra-budgetary fund is drawn up by the fund's management body and submitted by the executive body of the constituent entity of the Russian Federation for consideration and approval to the legislative body of the constituent entity of the Russian Federation in the form of a law of the constituent entity of the Russian Federation.

PENSION FUND OF THE RF - the largest of the off-budget social funds. It was put into effect on January 1, 1992 by Resolution of the Supreme Council of the Russian Federation of December 27, 1991 No. 2122-L. The Pension Fund budget in Russia today is the second largest after the federal one. The main source of income for the Pension Fund of the Russian Federation is insurance contributions from employers and employees. Employers pay monthly insurance premiums simultaneously with receiving funds from banks and other credit institutions to pay employees for the past month. Insurance contributions to the Pension Fund of the Russian Federation are charged on all types of earnings (income) in cash or in kind, regardless of the source of their financing, including full-time, non-staff, seasonal and temporary workers, as well as part-time workers or those performing one-time, casual and short-term work . The list of payments for which insurance contributions to the Pension Fund of the Russian Federation are not charged is approved by the Government of the Russian Federation.

The main objectives of the Pension Fund of the Russian Federation as an independent financial and credit institution are the accumulation of insurance premiums and the expenditure of fund funds in accordance with current legislation. Payment of insurance contributions to the Pension Fund of the Russian Federation is mandatory; they are classified as priority payments and are included in the cost of products (works, services). The procedure for payment and tariffs of insurance contributions by employers and citizens to the fund are established annually by the legislation of the Russian Federation upon the proposal of its board.

In addition to mandatory contributions, the budget revenues of the Pension Fund of the Russian Federation also receive: federal budget funds directed through the Pension Fund of the Russian Federation for targeted financing of the payment of state pensions and benefits; funds of the Federal Social Insurance Fund of the Russian Federation; free funds of the State Employment Fund of the Russian Federation; funds reimbursed by the State Employment Fund of the Russian Federation for expenses on paying early pensions to unemployed citizens; income from servicing accounts of the Russian Pension Fund by banks; penalties and financial sanctions; voluntary contributions from legal entities and individuals.

Funds from the Pension Fund of the Russian Federation are used to pay: state pensions (for old age, for length of service, in case of loss of a breadwinner); disability pensions, military personnel; compensation for pensioners; financial assistance to the elderly and disabled; benefits: for children aged 1.5 to 6 years, single mothers; for children infected with the immunodeficiency virus; victims of the accident at the Chernobyl nuclear power plant and other payments. The funds of the Pension Fund of the Russian Federation also finance various programs for social support of disabled people, pensioners, children and make one-time cash payments.

Currently, the Russian Federation is undergoing a pension reform, which provides for a transition from a distribution system of social security to a system of funded pension financing. The pension reform is primarily aimed at persons born in 1967 and younger. Long time In the Russian Federation, a distribution pension system was in operation, but it cannot be considered effective, especially in the current demographic situation - an increase in the number of elderly people and a reduction in the number of workers. The pension reform in the Russian Federation started on January 1, 2002, and currently the country has a mixed pension system, but gradually, during the reform, the Russian Federation will move to a funded system, in which the role of the Pension Fund in the financial system of the state will be different. Under the distribution system, funds from the working population were redistributed through the Pension Fund of the Russian Federation in favor of the non-working population, and under the funded system, each worker depends primarily on the funds accumulated during his working life.

RF SOCIAL INSURANCE FUND is intended to contribute to the material security of persons who, for a number of reasons, do not participate in the labor process. The Social Insurance Fund of the Russian Federation manages the funds of the state social insurance of the Russian Federation. The funds of the Fund are state property, are not included in the budgets of the corresponding levels, other funds and are not subject to withdrawal. The budget of the FSS of the Russian Federation and the report on its execution are approved by the Government of the Russian Federation, and the budgets of the regional and central sectoral branches of the fund,

Social Insurance Fund of the Russian Federation (FSS RF) is a centralized fund of financial resources designed to provide social assistance and social services. This is the second most important off-budget social fund RF. The fund was created in accordance with the decree of the President of the Russian Federation of July 26, 1992. The Social Insurance Fund provides citizens of the Russian Federation social guarantees, in case of occurrence of insurance risks provided for by the legislation of the Russian Federation. Types of social insurance risks financed by the Federal Insurance Fund of the Russian Federation are: 1. temporary disability; 2. work injury and occupational disease; 3. motherhood; 4. disability; 5. loss of a breadwinner; 6. death of the insured person or disabled members of his family who are dependent on him.

Main objectives of the Foundation : provision of state-guaranteed benefits; participation in the development and implementation of state programs for protecting the health of workers; preparation of measures to improve social insurance. The FSS of the Russian Federation, like the Pension Fund of the Russian Federation, is autonomous and strictly targeted. The FSS exists to solve social problems in the event of certain insurance risks among citizens. It is intended to finance the payment of various benefits: temporary disability benefits, child care benefits until the child reaches the age of one and a half years, benefits in connection with work injury and occupational disease, funeral benefits, maternity benefits, childbirth benefits and others. Temporary work ability benefits have been paid by the Federal Social Insurance Fund of the Russian Federation since January 1, 2005, not in full, but with the exception of the first two days sick leave, since the first two days of sick leave are paid by employers at their own expense.

Compulsory medical insurance funds of the Russian Federation – these are centralized sources of financial resources for health insurance purposes. The Federal Compulsory Medical Insurance Fund of the Russian Federation occupy a significant place in the structure of social extra-budgetary funds. The funds ensure the accumulation of funds for compulsory health insurance and financing of the state system of compulsory health insurance.

The MHIF is divided into Federal and Territorial funds:

1. FEDERAL COMPULSORY HEALTH INSURANCE FUND - formed in accordance with the law “On compulsory health insurance of citizens in the RSFSR” dated June 28, 1991. FFOMS - implements state policy in the field of compulsory health insurance of citizens as an integral part of state social insurance. The Fund is an independent state non-profit financial and credit institution. FFOMS is a legal entity, has an independent balance sheet, separate property, accounts in the institutions of the Central Bank and other credit organizations, a seal with its name, stamps and forms of the established form.

2. TERRITORIAL COMPULSORY HEALTH INSURANCE FUNDS - are created in accordance with the laws of the constituent entities of the Russian Federation. TFOMS are independent state non-profit financial and credit institutions. TFOMS are legal entities reporting to the relevant bodies of representative and executive power of the constituent entities of the Russian Federation.

Compulsory health insurance (CHI) provides all citizens of the Russian Federation with equal opportunities to receive medical and pharmaceutical care at the expense of compulsory health insurance programs. Compulsory medical insurance is universal and is implemented according to uniform rules and compulsory medical insurance programs. The programs include a “guaranteed” volume and conditions for the provision of medical and pharmaceutical assistance to citizens. Insurers under compulsory medical insurance are: for the non-working population (pensioners, children, students, disabled people, unemployed) - government bodies of all levels; for the working population – employers (enterprises, institutions, organizations, individuals engaged in self-employment). An insurance policy is a document guaranteeing a person the provision of medical care within the framework of compulsory medical insurance. All citizens of the Russian Federation at their place of residence or place of work are given an insurance policy, which means that the citizen receives a “guaranteed volume of medical services” free of charge. “Guaranteed volume” is at least “first aid”, treatment acute diseases, services for pregnant women and childbirth, assistance to children, pensioners, and the disabled.

Policyholders transfer contributions to the FFOMS and TFOMS. TFOMS transfers funds into the hands of medical insurance organizations (HMOs). HMOs are organizations that have state permission (license) to provide health insurance. CMOs pay medical institutions money for treating citizens.