Social non-budgetary funds began to be created after the adoption of the Law of the RSFSR of October 10, 1991 No. 1734-1 “On the basics of the budget structure and budget process in the RSFSR" 1 . Among the state social off-budget funds Russian Federation currently includes the Pension Fund of the Russian Federation, the Fund social insurance Russian Federation, Federal and territorial funds of obligatory medical insurance of the Russian Federation. These funds accumulate funds for the implementation of the most important social guarantees: state pension provision, providing free medical care, support in case of disability, during maternity leave, spa services, etc. The specificity of extra-budgetary funds is the clear assignment of income sources to them and, as a rule, strictly targeted use of funds.

Social off-budget funds are independent financial and credit institutions. However, this independence differs significantly from the economic and financial independence of state, joint-stock, cooperative, private enterprises and organizations. Extra-budgetary social funds organize the processes of using their funds in the amount and for the purposes regulated by the state. The state determines the level of insurance payments, decides on changes in the structure and level of monetary social payments.

Social extra-budgetary funds are currently formed from the amounts of the unified social tax (contribution) included in the cost of products (works, services). A serious problem for the country is the scale of evasion of these payments. The debt of payers of insurance contributions to off-budget funds is chronic. The systematic violation of financial discipline in the payment of insurance premiums leads to an increase in the number of territories in need of subsidies. The Criminal Code of the Russian Federation (Article 199) for tax evasion or insurance contributions to state extra-budgetary funds provides for punishment in the form of imprisonment for up to seven years.

The unfavorable situation in state off-budget social funds was also due to the lack of transparency and serious control over the receipt and use of their funds.

Unified social tax(UST) entered into force on January 1, 2001 in accordance with Ch. 24 hours 2 tax code RF. The following are recognized as UST taxpayers:

¨ employers making payments to employees, in ; volume including: organizations; individual entrepreneurs; tribal, family communities of the small peoples of the North, engaged in; traditional industries; peasant (farm) farms; individuals;

¨ individual entrepreneurs, tribal, family communities of the small peoples of the North, engaged in traditional sectors of management, heads of peasant (farmer) households, lawyers.

Taxpayers transferred to the payment of a single tax on imputed income for certain types of activities (according to the Federal Law of July 31, 1998, No. 148-FZ "On a single tax on imputed income for certain types of activities") are not payers of UST in terms of income, received from the implementation of these activities.

Objects of UST taxation:.

¨ payments and other remuneration accrued by employers in favor of employees for all reasons, including remuneration under civil law contracts for the performance of work (rendering of services), as well as under copyright and license agreements;

¨ payments in the form of material assistance and other gratuitous payments in favor of individuals not related to the taxpayer by an employment contract or a civil law contract, the subject of which is the performance of work (rendering of services), or an author's or license agreement.

The object of taxation is also payments in kind made by agricultural products and (or) goods for children, which are recognized as an object of taxation in terms of amounts exceeding 1 thousand rubles. per employee per calendar month.

For individual entrepreneurs applying the simplified taxation system, the object of taxation is income determined on the basis of the cost of a patent.

tax breaks, provided for the payment of UST, are of a pronounced social nature. Thus, organizations of any organizational and legal forms are exempted from paying UST from the amounts of payments and other remunerations that do not exceed 100 thousand rubles during the tax period. for each employee who is a disabled person of group I, II or III (regardless of the type of pension received); public organizations of the disabled; organizations, authorized capital which consists entirely of contributions from public organizations of the disabled, in which the average number of disabled people is at least 50%; institutions created to achieve educational, cultural, health-improving, physical culture, sports, scientific, informational and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents, the sole owners of whose property are these public organizations disabled people.

Taxable period according to UST - calendar year. The procedure for paying 1 "UST, providing for advance payments, required the introduction reporting period, equal to one month. For this period, the calculation is made tax base and advance payments for UST. Advance payments are paid monthly simultaneously with receipt at the bank; payroll for the past month. The term for their transfer is set no later than the 15th day of the month following the reporting one.

The amount of UST is calculated and paid by taxpayers separately for each off-budget fund and is determined as the corresponding percentage of the tax base. The calculation of the UST as a whole for extra-budgetary funds is not possible due to the peculiarities and purposes of calculating payments inherent in each fund. UST is charged at the appropriate rates to various off-budget funds, depending on the amount of income paid and on the type of taxpayer. Installed four scales of UST rates, built according to the principle of regressive calculation and payment of tax: the higher the amount of taxable income, the lower the rate and, accordingly, the amount of tax.

Employers making payments to employees (organizations, individual entrepreneurs, individuals) apply a base rate of 35.6% with a tax base of up to 100 thousand rubles for each individual employee. cumulatively since the beginning of the year. For employer organizations engaged in the production of agricultural products, as well as for tribal, family communities of the small peoples of the North, engaged in traditional economic sectors, and peasant (farm) households, a one-time rate of 26.1% is applied. Individual entrepreneurs, tribal, family communities of the small peoples of the North, engaged in traditional sectors of management, heads of peasant (farm) households apply a base rate of 22.8% with a tax base of up to 100 thousand rubles. cumulatively since the beginning of the year. For lawyers, the base rate is set at 17.6% with a tax base of up to 300 thousand rubles. cumulatively since the beginning of the year.

Taxpayers are required to keep records of the amounts of accrued payments and other remuneration, as well as the amounts of tax related to them, for each individual in whose favor payments were made, on an accrual basis. The amount of UST and advance payments on it is calculated and paid by taxpayers in separate payment orders to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal and Territorial Funds of Compulsory Medical Insurance of the Russian Federation.

Pension Fund of the Russian Federation (PFR)- the largest of the non-budgetary social funds. It was formed on December 27, 1991: no. 2122-1 Decree of the Supreme Council of the Russian Federation. Today the budget, PFR is the second largest after the federal one.

Basic source of income FIU - insurance premiums employers and employees. Employers pay monthly insurance premiums simultaneously with the receipt of funds from banks and other credit organizations for payments to employees for the past month. This period is set no later than the 15th day of the month for which the insurance premiums are calculated. In the same manner, employers calculate and pay mandatory insurance premiums from employees, including employees and pensioners. Insurance contributions to the Pension Fund are charged on all types of earnings (income) in cash or in kind, regardless of the source of their financing, including full-time, freelance, seasonal and temporary workers, as well as those working part-time or performing one-time, casual and short-term work. The list of payments for which insurance premiums are not charged to the Pension Fund of the Russian Federation is approved by the Government of the Russian Federation.

Main tasks The PFR as an independent financial and credit institution is the accumulation of insurance premiums and the expenditure of the Fund in accordance with applicable law.

The following base rates in the part to be credited to the Pension Fund of the Russian Federation, when calculating and paying the UST:

28% for taxpayers-employers (organizations, individual entrepreneurs, individuals);

20.6% for taxpayers-employers engaged in the production of agricultural products, tribal, family communities of the small peoples of the North, engaged in traditional sectors of management, peasant (farmer) households;

19.2% for taxpayers who are not employers;

14% for lawyers.

In income the PFR budget, in addition to mandatory contributions, also receive: federal budget funds; funds of the Social Insurance Fund of the Russian Federation; income from servicing PFR accounts by banks; penalties and financial sanctions; voluntary contributions of legal entities and individuals.

Facilities FIU sent for the payment of state pensions (by 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; allowances for children aged one and a half to six years; single mothers; on children infected with the human immunodeficiency virus; victims of the accident at the Chernobyl nuclear power plant. At the expense of the PFR, various programs for social support of the disabled, pensioners, children are financed, and lump-sum cash payments are made.

Payments of state pensions and benefits occupy the largest share in the costs of the PFR. Along with them, targeted payments of state pensions and allowances on a repayable basis from the federal budget are carried out - an interest-free loan Central Bank RF. These include pensions and allowances for military personnel and citizens equivalent to them in terms of pension provision, their families; social pensions; payment of social benefits for burial; expenses for the provision of pension benefits for citizens affected by the disaster at the Chernobyl nuclear power plant; expenses for raising pensions for participants in the Great Patriotic War and widows of servicemen; expenses for the payment of state pensions to citizens who have left for permanent place residence abroad; the costs of delivery and forwarding of these types of state pensions.

The pension reform program of the Russian Federation, approved in May 1998, in the long term provides for a transition from the current pay-as-you-go to a mixed pension system, since by 2006 the number of employees in Russia will be less than the number of pensioners, which will create unbearable requirements for pension contributions. . According to the calculations of the Ministry of Economic Development and Trade of the Russian Federation, by 2010 the employee will give 8-9% to the funded system wages, while the old system will play the role of insurance. It is planned to transfer workers of 1950-1955 to the funded system. birth and younger, i.e. those who will retire no earlier than 2010. For current pensioners and those who reach retirement age before 2010, it is expected to retain the pay-as-you-go method, within which pensions will be constantly indexed. According to the FIU, by 2010 the average size pensions will be 2608 rubles.

The transition to a funded pension system should be facilitated by the implementation of the Federal Law of April 1, 1996 No. 27-FZ “On Individual (Personalized) Accounting in the State Pension Insurance System”. Since January 1, 2002 pension contributions will go either to an individual account with the Central Bank of the Russian Federation, or to the accounts of the PFR in the Federal Treasury. The question of how to invest the accumulated funds is extremely important. According to PFR calculations, the net income, excluding the inflation component, received from investing the funds of the accumulative pension system will be from 1 to 8% per year. For this, either the release of special valuable papers with guaranteed profitability and state guarantees, or investments in industry.

The concept of reforming the pension system in Russia provided for the creation of a three-tier pension system: a basic (social) state pension, a state labor pension, and a non-state pension. However, until now, the main burden of all payments lies with the state pension fund unable to solve all the problems of ensuring a decent old age for Russians alone. Non-state pension funds (NPFs) and insurance companies, which were supposed to become real allies of the state fund, have not yet made a serious contribution to solving this problem.

Social Insurance Fund of the Russian Federation (FSS) p It is designed to contribute to the material security of persons who, for a number of reasons, are not participating in the labor process. It operates in accordance with Presidential Decree of August 7, 1992 No. 822 and the Regulations on the Social Insurance Fund, approved by Decree of the Government of the Russian Federation of February 12, 1994 No. 101. The FSS manages state social insurance funds of the Russian Federation. The funds of the FSS are state property, they are not included in the budgets of the corresponding levels, other funds and are not subject to withdrawal. The budget of the FSS and the report on its execution are approved by the Government of the Russian Federation, and the budgets of regional and central branch branches of the FSS, reports on their execution after consideration by the board The FSS is approved by the chairman of the FSS.

Main tasks The FSS are: providing state-guaranteed benefits for temporary disability, pregnancy and childbirth, at the birth and adoption of a child, for burial, sanatorium treatment and rehabilitation of employees and their families, as well as the implementation of other expenses provided for by the Fund's budget for the corresponding year, in in the manner determined by regulatory legal acts. The mechanism for the formation and use of the predominant part of the Fund's resources allows about 70% to be left at the disposal of payers.

After the introduction of the ESN percentage share of the tax base, subject to Enrollment in the FSS, has undergone changes: for taxpayers-employers engaged in the production of agricultural products, as well as for tribal, family communities of the small peoples of the North, engaged in traditional sectors of management, and peasant (farm) households, a base rate of 2.9% is applied. For all other taxpayers-employers, the rate of 4% is used (previously the rate of insurance premiums for all payers was 5.4%).

Taxpayers-non-employers do not pay UST in part of the amount credited to the FSS. This exemption is not considered tax break, since the norm that was in effect during the period of payment of insurance premiums was actually preserved, according to which individual entrepreneurs registered as insurers and paid insurance premiums to the FSS on a voluntary basis. Expenses made by the taxpayer for the purposes of state social insurance reduce the amount paid as part of the UST in the FSS.

The amount of taxes (contributions) credited to the state non-budgetary FSS is determined on the basis of actuarial calculations for each type of social risk in accordance with the legislation of the Russian Federation on compulsory social insurance. At the same time, the total burden on the payroll fund cannot increase the marginal rate of the consolidated tariff established by law.

Decree of the Government of the Russian Federation of March 19, 2001 No. 201 approved lists medical services and expensive types of treatment in medical institutions of the Russian Federation and medicines, the amount of payment for which at the expense of the taxpayer's own funds is taken into account when determining the amount of the social tax deduction.

Since 2000, the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Industrial Accidents and occupational diseases". Insurance tariffs for compulsory social insurance against accidents at work and occupational diseases are established in it for groups of sectors (sub-sectors) of the economy in accordance with occupational risk classes. Insurance payments are made in connection with the death of the insured and to pay for the additional expenses of the insured for his medical, social and professional rehabilitation.

Compulsory Medical Insurance Fund of the Russian Federation (FOMS) occupies a significant place in the structure of social non-budgetary funds. The health insurance system was introduced by Law of the Russian Federation of June 28, 1991 No. 1499-1 "On health insurance of citizens in the Russian Federation", which was introduced in full from January 1, 1993. Mandatory health insurance is an integral part state social insurance and is designed to provide citizens of the Russian Federation with equal opportunities to receive medical and drug assistance provided at the expense of compulsory medical insurance in the volume and on conditions corresponding to compulsory medical insurance programs. The financial resources of the MHIF are state-owned by the Russian Federation, are not included in budgets, other funds, and are not subject to withdrawal.

For all UST payers; both employers and non-employers, established single base rate in the amount of 3.6% in terms of the amount credited to the MHIF, of which:

0.2% are transferred to the Federal Compulsory Medical Insurance Fund;

3.4% to territorial compulsory health insurance funds.

The exceptions are taxpayers-employers engaged in the production of agricultural products, tribal, family communities of the small peoples of the North, engaged in traditional sectors of management, and peasant (farm) households applying a rate of 2.6% (0.1% in the Federal Compulsory Health Insurance Fund and 2.5 % to the territorial MHIF).

The basis of the income of the MHIF is insurance premiums - over 95% of the total income.

Facilities Compulsory Medical Insurance Fund used to pay medical services provided to citizens, financing of targeted medical programs, activities for the training and retraining of specialists, for the development of medical science, for improving the logistics of healthcare and other purposes.

Lack of experience in organizing the functioning of off-budget funds and complex economic situation in the country caused significant shortcomings in their activities. The UST was introduced in order to increase the efficiency of the use of extra-budgetary social funds, apply more reasonable rates for receipts to funds, improve the methodology for their calculation, pursue a policy of greater transparency of funds and responsibility for the intended use of funds,

It is expected that the introduction of a unified social tax will greatly simplify the procedure for generating funds from social off-budget funds, reduce document flow, and strengthen control by the tax authorities, since the mechanism for monitoring and collecting contributions from the tax authorities has been worked out much better than that of the funds.

IN financial system Russia are created on the basis of the Law of the RSFSR "On the Fundamentals of the Budget Structure and Budget Process in the Russian Federation" dated 10/17/1991, the Budget Code of the Russian Federation, as well as other regulatory legal acts, including laws on the budget of the Russian Federation for the current year. At the same time, although off-budget funds are owned by the state, they are autonomous from the federal and local budgets.

As we have already noted, off-budget funds are formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and are intended to implement the constitutional rights of citizens to pensions, social insurance, social Security in case of unemployment, health care and medical assistance. Expenses and incomes of the state off-budget fund are formed in the manner established by the Budget Code of Russia, as well as other legislative acts, including laws on the budget of the Russian Federation for the corresponding year. Depending on the sources of formation, purpose and scale of use, extra-budgetary funds are divided into funds for economic and social purposes.

Socio-economic importance of extra-budgetary funds

Extra-budgetary funds of the state are a set of financial resources at the disposal of central or local authorities and have a designated purpose. They are an important link in the financial system. The order of their formation and use is regulated by financial law.

For persons born younger than 1967 and younger, the insurance part is 10%, and the funded part is 4%, 6% of the UST (26%) is sent to federal budget.

Accordingly, from January 1, 2002, the funds allocated by employers for pension provision were divided into three streams.

RF Social Insurance Fund is the second largest social non-budgetary fund. Established on January 1, 1991 in accordance with Decree of the Council of Ministers of the Russian Federation of December 25, 1990 No. 600 “On improving the management and financing of social insurance costs for workers in the RSFSR” in order to provide state guarantees in the social insurance system and increase control over the correct and efficient spending funds, now operates in accordance with the Decree of the President of the Russian Federation of August 7, 1992 as an independent state non-profit financial and credit institution.

The Social Insurance Fund, like the Pension Fund, is autonomous and strictly targeted. It is intended to finance the payment of various benefits for temporary disability and childbirth, at the birth of a child, for caring for a child up to the age of 1.5 years, sanatorium treatment, for the improvement of workers and their families, as well as other purposes.

The Regulation on the FSS was approved by the Government Decree of February 12, 1994. The main tasks of the Fund, in addition to providing state-guaranteed benefits, include participation in the development and rationalization government programs health protection of workers and measures to improve social insurance.

The social insurance fund is formed by:

Insurance premiums of enterprises, institutions and organizations, as well as other economic entities, regardless of the form of ownership;

Income from investing part of the Fund's temporarily free funds;

Voluntary contributions from citizens and legal entities;

Allocations from the republican budget of the Russian Federation to cover the costs associated with the provision of benefits to persons affected by radiation, as well as for other purposes.

For legal entities, the standard for contributions to the Social Insurance Fund is set at 3.2% in relation to the accrued wages. Those who work in this fund do not make contributions.

To ensure the activities of the Fund, a central office, and in the regional and central branches of the branch there are offices of the Fund's bodies.

The Foundation's activities are managed by its chairman, who is appointed by the Government of the Russian Federation.

Compulsory Medical Insurance Fund of the Russian Federation (FOMS) formed in accordance with the law "On Compulsory Medical Insurance of Citizens in the RSFSR" dated June 28, 1991 No. 499-1. The law defines the legal, economic and organizational foundations of public health insurance. It is aimed at strengthening the interest and responsibility of both the insured person and the state, enterprises, institutions, organizations in protecting the health of workers.

The fund is created at the republican and territorial levels. Through it, funds are directed to insurance companies, the founders of which are the local administration. Insurance companies can only work if they have the appropriate licenses for compulsory health insurance. Insurance companies, selecting capable medical institutions, pay for their services.

The Fund's funds are used to pay for medical services provided to citizens, as well as for medical science, medical programs and other purposes.

The MHIF is formed at the expense of insurance premiums and budget allocations. Payers are enterprises, organizations, institutions, regardless of the form of ownership and organizational and legal forms of activity, as well as executive authorities that make payments for non-working citizens (children, students, students, pensioners, etc.)

The rate of insurance premiums is determined by the supreme legislative power on the proposal of the Government of the Russian Federation. Since 2005, it has been 2.8% in relation to the accrued wages for all reasons, and in the federal fund - 0.8%, in territorial funds - 2%. Control over the timely and correct receipt of insurance premiums is entrusted to the Federal tax service RF. Public organizations of the disabled and enterprises owned by them, associations created for the implementation of statutory goals are exempted from paying insurance premiums.

All citizens of Russia at the place of residence or at the place of work are given an insurance policy. This policy means that the person receives a “guaranteed amount of medical services” free of charge. This volume will include at least an ambulance, treatment of acute diseases, services for pregnant women and childbirth, assistance to children, pensioners, and the disabled.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

Federal State Budgetary Educational Institution of Higher Education

“Russian University of Economics named after G.V. Plekhanov"

COURSE WORK

by disciplines: "Finance" and "Economic statistics"

on the topic: "Peculiarities of the formation and use of finances of state extra-budgetary funds"

Moscow - 2015

Introduction

Transition to market economy changed the content of the economic mechanism in Russia, the organizational structures of its individual parts, including modernizing the financial system. It is generally recognized that off-budget funds are one of the mechanisms for redistributing the state's national income in favor of certain social groups of the population, while the state mobilizes a part of the population's income into funds to finance various socio-economic activities. The formation of off-budget funds allows us to solve two of the most important tasks: ensuring additional funds priority areas of the economy and the expansion of social services to the population.

World financial crisis led to a decline in the standard of living of the vast majority of the population. Under these conditions, on the one hand, there is a need for the concentration of limited financial resources on the state level, and on the other hand, the state has a need to rank social needs in order of importance and to meet the most urgent of them to form targeted funds. off-budget financial fund

Historically, it has been determined that the allocation of extra-budgetary funds from the budget occurred gradually, their creation was necessary for the state to use its financial resources more efficiently. The specificity of extrabudgetary social funds lies in the clear assignment of profitable sources to them and, as a rule, strictly targeted use of their funds. Therefore, the insufficient development of the problems of formation and development of extrabudgetary funds determined the relevance of the research topic.

The purpose of writing the work is to reflect the essence of the state off-budget funds of Russia and determine their place in the financial system of the Russian Federation, as well as to explore current trends in the formation and use of extra-budgetary funds.

Methodological and theoretical basis term paper served as a range of legal acts of the Russian Federation, the works of domestic and foreign scientists, experts in the field of budget and finance, statistical data, materials of periodicals, information system"Consultant Plus", devoted to the problems of the functioning of extra-budgetary funds.

The work consists of an introduction, two chapters, a conclusion, a list of references and applications.

Chapter 1. Theoretical aspects of the functioning of off-budget funds

1.1 Economic essence, features and types of extra-budgetary funds

Extra-budgetary funds are a specific form of redistribution and use of the country's financial resources to finance specific social and economic needs of national or regional significance.

Through the creation of off-budget funds of any level, the state attracts significant resources to finance targeted activities through special deductions and other sources. With the help of non-budgetary funds, two main tasks are solved: providing additional funds to priority sectors of the economy and expanding the volume of financing of social services for the population.

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

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

Funds are used to finance public spending not included in the budget;

· is formed mainly due to mandatory deductions of legal entities;

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

· the financial resources of the funds are state-owned and are not part of the budgets;

The funds are spent from the funds by order of the Government or an authorized body (the Board of the fund)

Most often, non-budgetary funds are classified according to the following criteria:

Validity periods - permanent and temporary;

belongings - state, local, interstate;

directions of use - social, credit, economic, scientific, investment, etc.

The volume of income of state social funds in Russia is more than half of the income of the federal budget, it is formed from mandatory payments established by the legislation of the Russian Federation, voluntary contributions from legal entities, special loans, as well as income from the activities of the fund itself.

At the moment there are three state social non-budgetary funds:

1. Pension Fund of the Russian Federation (PFR),

2. Social Insurance Fund of the Russian Federation (FSS),

3. Federal and territorial funds of obligatory medical insurance of the Russian Federation (FOMS).

Social off-budget funds accumulate funds for the implementation of the most important social guarantees: state social security for old age, sickness, in case of loss of a breadwinner, for the birth and upbringing of children, health protection and free medical care, and others.

Social off-budget funds are independent financial and credit institutions. The legal status, procedure for the creation, operation and liquidation of the fund are determined in accordance with the Budget Code of the Russian Federation. Draft budgets for off-budget funds are considered and approved by the State Duma and the Federal Assembly in the form of federal laws. Operational management of off-budget funds is carried out by a specially created administrative apparatus, which has the appropriate rights and obligations.

1.2 Evolution of off-budget funds in Russia, their role in the national financial system

The mass appearance of off-budget funds refers to the beginning of the 90s of the XX century, which is due to the systemic crisis of the state economy. A sharp decline in production led to a decrease in budget revenues, the revenues of which ceased to cover social spending.

The main disadvantage of budget financing is the depersonalization budget funds and, as a consequence, the possibility of insufficient funding for social and economic programs, under these conditions, there was a need for trust funds separate from the budgets Money with their associated sources of income. Such funds allow the state to accumulate financial resources more efficiently and spend them in accordance with their intended purpose.

Target state funds of funds arose in our country long before economic crisis 90s of XX century. Until 1938, there was a so-called social insurance budget approved separately from state budget. Since 1938, this budget has become an integral part of the State Budget of the USSR and was formed at the expense of insurance premiums from enterprises, institutions, and organizations. The state social insurance budget was drawn up by the All-Union Central Council of Trade Unions (hereinafter referred to as the All-Union Central Council of Trade Unions).

From 1970 to 1991, in accordance with the Decree of the Council of Ministers of the USSR dated March 27, 1970 No. 214, the state budget included a special fund intended for social insurance of collective farmers and formed at the expense of deductions from collective farms in the amount of 2.4% of the wage fund.

One of the first off-budget funds in the early 90s of the last century was the USSR Pension Fund, formed in accordance with the USSR law of May 15, 1990 "On pension provision for citizens in the USSR." Since that time, in the USSR, and then in the RSFSR, an active process of formation of numerous extra-budgetary funds of social and economic orientation began, the peak of which fell on the period from 1993 to 1998. At that time, at the federal level, there were the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Social Insurance Fund of the Russian Federation, State fund Employment of the population of the Russian Federation, the Fund for the Reproduction of the Mineral Resource Base of the Russian Federation, the Federal Road Fund, the Federal Environmental Fund, the Fund for the Development of the Customs System of the Russian Federation, the Development Fund enforcement proceedings etc.

No less number of off-budget funds existed at the level of subjects of the Russian Federation, as well as in municipalities. The number of funds was not a constant value: some funds existed for no more than a year, others are still operating today, for example, the Pension Fund of Russia.

A new stage in the development of trust funds was the entry into force on January 1, 2000 of the provisions of the Budget Code of the Russian Federation dated July 31, 1998 No. 145-FZ, according to which only four social extra-budgetary funds can operate at the federal level: the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the State Employment Fund of the Russian Federation (hereinafter referred to as PFR, FSS, MHIF and SFZN, respectively). The remaining target funds continued to exist as budgetary funds. On January 1, 2001, due to consolidation in the federal budget, the SFZN ceased to exist independently. Now some of its functions are performed by federal Service on labor and employment.

Thus, the currently existing off-budget funds constitute a kind of second, "social" budget of the Russian Federation.

1.3 Sources of formation and direction of spending funds from off-budget funds of the Russian Federation

Since January 1, 2014, insurance premiums have been the main source of budgeting for state off-budget funds.

Payers of insurance premiums are employers of all forms of ownership. The object of taxation of insurance premiums are payments and other remuneration accrued by payers of insurance premiums in favor of individuals under labor contracts and civil law contracts.

Features of the activities of extra-budgetary funds are highlighted in chapter 17 "Budgets of state extra-budgetary funds" of the Budget Code of the Russian Federation (hereinafter referred to as the RF BC).

In accordance with Article 145 of the RF BC, draft budgets of state off-budget funds are drawn up for the next financial year and planning period and submitted to the Ministry of Health and Social Development of Russia for submission to the Government of the Russian Federation in the prescribed manner with draft budgets.

The budgets of state non-budgetary funds of the Russian Federation, on the proposal of the Government of the Russian Federation, are adopted in the form of federal laws. Budgets and reports on the execution of the budgets of state extra-budgetary funds are approved by federal laws for each extra-budgetary fund separately. The budgets of territorial off-budget funds are approved by the laws of the subjects of the Russian Federation.

In 2013, Federal Law No. 212-FZ dated July 24, 2013 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds” was adopted, in accordance with which a single social the tax from January 1, 2014 was replaced by insurance premiums directly to the Pension Fund of the Russian Federation, the FSS, the federal and territorial MHIF.

Since 2011, insurance premiums have been paid by employers at a single rate on the amount of payments and other remuneration not exceeding 463,000 rubles per year in favor of one employee. Above this amount, payments and other remuneration are not taxed and, accordingly, insurance premiums are not paid. If an employee worked in two or more organizations, the limitation of payments is applied for each organization separately.

At present, the funds of state non-budgetary funds of the Russian Federation are formed at the expense of:

employers' insurance premiums;

insurance premiums of self-employed citizens, including farmers and lawyers;

insurance premiums of other categories of working citizens;

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

voluntary contributions (including currency values) individuals and legal entities;

income from the capitalization of PFR funds and other receipts of financial resources not prohibited by law, as well as in other statutory cases.

The Pension Fund of the Russian Federation is one of the most significant social institutions in the country, it is the largest federal system for the provision of public services in the field of social security in Russia.

The FIU was formed on December 22, 1990 to government controlled pension finance, which had to be allocated to an independent off-budget fund. With the creation of the Pension Fund of Russia, it appeared fundamentally new mechanism financing and payment of pensions and benefits. The Russian pension system has undergone significant changes several times. Until 2002, Russia had a distributive system of pension savings, the model was of a socially equalizing nature. On January 1, 2002, a modern distributive-accumulative pension system began to function in Russia. From that moment, a new system of compulsory pension insurance came into effect. After the reforms, the labor pension began to consist of three parts: insurance, funded and basic. In the course of the development of the pension reform since 2007, the pension began to consist of two parts: insurance and funded.

PFR funds are directed to:

payment in accordance with the legislation in force on the territory of the Russian Federation, interstate and international agreements of state pensions, including to citizens traveling outside the Russian Federation;

payment of allowances for the care of a child over the age of one and a half years;

the provision of material assistance by the social protection authorities to the elderly and disabled citizens;

financial and logistical support current activities FIU and its bodies.

The funds of the state social insurance of the Russian Federation are managed by the Social Insurance Fund of the Russian Federation.

FSS funds are directed to:

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

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

payment for vouchers for employees and their children to sanatorium-resort institutions located on the territory of the Russian Federation and to sanatorium-resort institutions in the CIS member states that are not similar in the Russian Federation, as well as for medical (dietary) nutrition;

partial maintenance of sanatoriums-dispensaries that are on the balance sheet of insurers and have licenses for the right to engage in this type of activity (payment of expenses for food, treatment and medicines, wages of workers, cultural services);

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

partial maintenance of children's and youth sports schools (payment of expenses for the remuneration of the coaching and teaching staff and the rental of premises necessary for the training process);

travel expenses to the place of treatment and back;

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

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

The Federal Compulsory Medical Insurance Fund implements public policy in the field of compulsory medical insurance of citizens as an integral part of state social insurance, at its expense are provided:

specialized medical care provided in federal medical institutions, the list of which is approved by the Ministry of Health and Social Development of Russia;

high-tech medical care provided in medical organizations in accordance with the state task, formed in the manner determined by the Ministry of Health and Social Development of Russia;

medical care provided for by federal laws for certain categories of citizens, provided in accordance with the state task and in the manner determined by the Government;

additional measures to develop the preventive direction of medical care in accordance with the legislation of the Russian Federation;

additional medical care provided by district general practitioners, district pediatricians, general practitioners (family doctors), district nurses, district pediatricians, nurses of general practitioners (family doctors) federal public institutions administered by the Federal Medical and Biological Agency;

additional medical care provided by district general practitioners, district pediatricians, general practitioners (family doctors), district nurses, district pediatricians, nurses of general practitioners of health care institutions of municipalities providing primary health care.

Spending funds from state non-budgetary funds in accordance with Art. 147 of the RF BC is carried out exclusively for the purposes defined by law.

The main factor influencing the dynamics of expenditures is: the demographic factor, it includes: the birth rate and death rate of the population, its migration. Demographic processes transfer the structure of the population to a new state: other proportions are formed between different categories of the population, their distribution across the territory, the degree of their homogeneity, and typical average parameters change.

The basis of the dynamics of receipts of funds to extrabudgetary funds are economic factors: economic growth, inflation, GDP, quantity labor resources etc.

When the amount of expenses exceeds the amount of income, a deficit occurs in the fund. Deficiency is an indicator of "ill health" national economy, it is subject to settlement in the direction of reduction. If the budget for the next year with a deficit is adopted, the sources of financing the deficit are approved at the same time. Let us give as an example several sources of covering the deficit proposed by the pension fund: an increase in the cash balances of the financial reserve of the budget of the Pension Fund of the Russian Federation, an increase in the balances of pension savings of the budget of the Pension Fund of the Russian Federation, a decrease in cash balances of the financial reserve of the budget of the Pension Fund of the Russian Federation, and so on.

The area of redistribution of extrabudgetary funds is limited to the intended purpose of the fund. Such a limitation in the distribution function of this segment of public finance in some cases has a number of advantages over the budgetary form of redistribution of financial resources. When a part of financial resources is allocated to an off-budget fund, the proportionality of centralized sources and needs is easier to see, the issues of managing this part of financial resources are more quickly resolved, and the inevitability of a deficit in these funds is eliminated, which cannot be achieved in budgets in conditions of an economic crisis.

Chapter 2 Statistical study off-budget funds

2.1 The system of statistical indicators for studying the mechanisms for the formation and use of extrabudgetary funds

The statistics of off-budget funds studies the patterns of formation and spending of funds in connection with the socio-economic purpose of each of them. The task of the statistics of off-budget funds is to determine the volume, dynamics, structure of income and expenses of various funds, the ratio of individual sources of income (directions of expenditure) and analysis of the effectiveness of the functioning of funds.

Statistical indicators of various budgetary funds are:

Total income, including by source;

Other income;

The total amount of expenses, including by directions;

Other expenses;

Balance at the beginning of the period;

Balance at the end of the period.

The change in the funds of state non-budgetary funds during the year can be represented as a balance sheet:

DS k \u003d DS n + PDS - IDS

where DS to - the balance of funds of the fund at the end of the period;

DS n - the balance of funds of the fund at the beginning of the period;

PDS - the amount of funds received during the year;

IDS - the amount of money spent during the year.

For a more accurate analysis of the PFR, we will use the following indicators: * Tax collection rate to the Russian pension fund for the insurance part of the pension

where Is is the income of the pension fund of Russia for the insurance part of the pension;

Isr -- possible income of the Russian pension fund on the insurance part of the pension. *Isr is calculated using the following formula:

where W is the wage fund; N 1 - the number of employees in 1966 and older;

N 2 - the number of employees in 1967 and younger;

N -- the total number of workers employed in the economy;

T s1 - the rate for insurance premiums for employees 1966 and older;

T s2 -- the rate for insurance premiums for workers aged 1967 and younger.

*The wage fund is determined by the formula:

where Wavg is the average monthly salary in Russia. *Coefficient of tax collection into the pension fund of Russia on the funded part of the pension:

where I n -- the income of the pension fund of Russia on the funded part of the pension;

I nr - possible income of the pension fund of Russia on the funded part of the pension. * The value of I nr is calculated using the following formula:

where Tn is the rate for funded contributions for workers born in 1967 and younger.

2.2 Methods of statistical analysis used in the study of the finances of extrabudgetary funds

The methodology of finance statistics includes the following stages of statistical research:

· Statistical observation (data collection);

· Summary and grouping of statistical data;

· Analysis of financial statistical indicators;

· Forecast of financial statistical indicators.

Statistics characterizes the quantitative patterns that develop in the process of formation and use of state extra-budgetary funds, using certain statistical methods, these can be used, which include:

* Method of absolute and relative values; absolute values are the size or volume of the event under study, expressed in appropriate units of measurement in specific conditions of place and time, a relative statistical value is the result of the ratio of two absolute statistical values. When calculating relative values, it is important that the compared values are measured in the same units and are comparable. Calculate the relative value of the dynamics, structure, intensity, coordination, implementation of the plan, target.

* Method of series of dynamics; series of dynamics characterize the change of phenomena in time. Such series can form both absolute and relative performance, as well as averages. A series can be interval and instant, intervals are equal and unequal, and time points can be at equal and unequal observation steps. absolute growth shows how many units the next level of the series has changed compared to the previous one (chain absolute growths) or compared to the initial level (basic absolute growths).

* The growth rate shows how many percent the next level of the series is compared to the previous one (chain growth rates) or compared to the initial level (basic growth rates).

* The growth rate shows how many percent the next level of the series has increased compared to the previous one (chain growth rates) or compared to the initial level (basic growth rates).

* The absolute value of a 1% increase shows how many units must be produced in a given period in order for the level of the previous period to increase by 1%. . The considered chain and basic analytical indicators are not sufficient when analyzing a series of dynamics, it is necessary to calculate the average analytical indicators for the period: the average level of the series, the average annual absolute growth, the average annual growth rate, the average annual growth rate.

* Correlation method; correlation analysis - a method that allows you to detect the relationship between several random variables. In the most general form, the adoption of the hypothesis of the presence of a correlation means that a change in the value of variable A will occur simultaneously with a proportional change in the value of B: if both variables increase, then the correlation is positive, if one variable increases, and the second decreases, the correlation is negative.

* Method of statistical tables; Method of statistical tables; The statistical table gives a quantitative characteristic of the statistical population and is a form of visual display of data. In appearance, the table is a combination of vertical and horizontal rows. It must have common side and top headings. Another feature of the statistical table is the presence of a subject (a characteristic of the statistical population) and a predicate (indicators characterizing the population). Statistical tables are the most rational form of presenting the results.

* Graphical methods are a continuation and addition of the tabular method. If something goes unnoticed while reading the table, it shows up on the graph. Statistical graphs show the general picture of the phenomenon under study, give its generalized representation.

2.3 Analysis of the sources of formation and directions of spending the funds of state non-budgetary funds

Having studied the income of the PFR, it was revealed that for the period from 2010 to 2014 the income of the state pension fund of the Russian Federation increased from 4,610,084 million rubles to 6,159,065 million rubles, that is, the increase for the entire period was 44.5%. We can also notice that the highest growth rate was observed in 2013 (38.57%), and the lowest in 2011 (14.0%). It is also interesting that in 2014, compared to 2013, there was a decrease in growth rates and a negative increase (-3.59%). In general, the average annual absolute income amounted to 5,660,709.2, and.

Having studied the expenses of the PFR, it was revealed that for the period from 2010 to 2014 the expenses of the state pension fund of the Russian Federation increased from 4,249,235 million rubles to 6,190,128 million rubles, that is, the increase for the entire period amounted to 45.68%. We can also notice that the highest growth rate was observed in 2013 (50.11%), and the lowest in 2011 (15.84%). It is also interesting that in 2014, compared to 2013, there was a decrease in growth rates and a negative increase (-2.59%). In general, the average annual absolute income amounted to 5438248, and.

The pension fund has the largest deficit among the analyzed funds. For 2014 it is 30 billion rubles. The Ministry of Labor of the Russian Federation announced a decrease in real wages in 2015 by 9%. According to unofficial data, the figure ranges from 15 to 25%. The consequence of such changes is the narrowing of the base for contributions to the PFR. Moreover, employers do not pay contributions at all for 11.8 million people, and by the end of 2015, the number of unemployed people is predicted to rise to 1.6 million people. Based on the fact that the number of economically active population is about 75 million people, then for every fifth contribution is not paid.

The value of the average value of the coefficient of collection of insurance premiums Ks was 62.89%, and the coefficient of collection of contributions to the funded component of the pension Kn was 50.26%. In general, these are quite low figures. In this scenario, in the future, the hole in the budget of the pension fund will only grow even more and the funds allocated from the federal budget will not be enough to cover it. The urgency of this problem is now great, the Russian pension system requires reforms, it is necessary to increase the tax collection rate and reduce costs. However, objectively, the cost reduction cannot come at the expense of increasing the retirement age or abolishing pensions for working pensioners; a search for new ways of development is required.

From 2010 to 2014, revenues increased from 109,124 to 1,268,658 million rubles, during this period there is an enormous growth rate, it is 1062.58%. Greatest growth occurred in 2012, compared with the previous period, revenues increased by 300.28%. Further, in 2013 and 2014, the increases were not significant, 12.50% and 20.97%, respectively. This trend can be explained by the economic recession in Russia that began in 2013. Average indicators of a series of dynamics have the following values: ; And. In general, the most high performance in terms of the series of dynamics, we observe the MHIF, which indicates the effective operation of this fund.

Analyzing the data, we can conclude that from 2010 to 2014, expenses (as well as income) increased significantly from 101844 to 1250545 million rubles, the growth rate was 1127.90%. In percentage terms, expenses in 2010 compared to 2014 increased by 65.32% more than income in the same period. The greatest growth occurred in 2011, compared with the previous period, revenues increased by 342.13%. Further, in 2013 and 2014, the increases were not significant, 13.95% and 13.55%, respectively. This trend can be explained by the recession of the Russian economy that began in 2013. The average indicators of a series of dynamics have the following values: i. In general, we observe the highest indicators in terms of time series for the MHIF.

In 2014, compared with 2010, tax and insurance premium receipts increased by 2.11%, and federal budget receipts decreased by 2.37%. However, the reduction in federal budget revenues did not have a significant effect, since the main part of the income is tax fees and the insurance premium rate increased by 3%.

In the structure of expenses, it is indicative that the expenses for secondary needs have decreased.

Examining the income of the FSS of the Russian Federation, it can be noted that in 2014, compared to 2010, revenues increased from 463,777 million rubles to 569,825 million rubles, the growth rate was 22.87%, compared with the increases in the previously studied state extra-budgetary funds, this increase can be considered insignificant. In 2013, in general, the growth rate was negative -4.33%, the downward trend in growth rates continued in 2014, this figure was -5.58%. For the period 2010-2014 the volume of income increased by an average of 5.28% per year, the average annual growth rate was 105.28%, and the average annual absolute increase amounted to 26,512 million rubles. In general, we observe the lowest indicators for the series of dynamics in the FSS, which indicates the not very effective work of the social insurance fund.

Examining the expenses of the FSS of the Russian Federation, it can be noted that in 2014, compared with 2010, spending increased from 491,199 million rubles to 546,185 million rubles, the growth rate was 11.19%, compared with the increases in the previously studied state extra-budgetary funds, this increase can be considered insignificant. In 2014, the growth rate was negative, -3.54%. For the period 2010-2014 the volume of income increased by an average of 2.69% per year, the average annual growth rate was 102.69%, and the average annual absolute increase amounted to 13,746.5 million rubles. In general, we observe the lowest indicators in the series of dynamics in the FSS.

Let us analyze the dependence of the total receipts of the social insurance fund on receipts from the federal budget, for this we use the correlation method of analysis.

After carrying out all the calculations, we find that the relationship between total revenues and revenues from the federal budget is moderate and direct. Receipts from the federal budget do not make up the majority of all receipts, however, in 2014, precisely because of their sharp reduction, the income of the FSS greatly decreased, although tax receipts and receipts from the federal compulsory health insurance fund increased.

In this bar chart, you can see that the most revenue goes to the pension fund, the next largest revenue in 2010 and 2011 was the social insurance fund, however, since 2012, the federal fund for compulsory health insurance began to grow and develop rapidly, to a large extent having increased revenues and in terms of income, it took second place among state non-budgetary funds.

The main part of the income of state off-budget funds comes from taxes and insurance premiums. This diagram partly explains why the pension fund has the highest returns.

Conclusion

In Russia, the basis of social protection is a single nationwide system of compulsory insurance. Social insurance is a way to implement the constitutional right of a citizen to material security in old age, in case of illness, complete or partial disability, or lack thereof from birth, loss of a breadwinner, unemployment. On the other hand, insurance as a financial category is a system of monetary relations associated with the redistribution of national income, which makes it possible to form and spend extra-budgetary funds for the material support of various strata of society.

When writing the work on the basis of a theoretical analysis, the essence and significance of extrabudgetary funds were determined, the features of their functioning, classification features and factors affecting the increase or decrease in income and expenses of extrabudgetary funds, necessitating the concentration of limited financial resources at the state level in order to ensure state social and general economic needs.

Extra-budgetary funds, being an important link in the financial system of the state, accumulate financial resources and direct them to solve various kinds of socio-economic problems, allow achieving social harmony in society and providing conditions for stable economic growth and progress in the interests of all segments of the population.

The main off-budget funds are funds aimed at social support and social protection of the population: the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation.

Since off-budget funds are formed on the basis of the redistribution of income and savings generated in the process of the primary redistribution of national income, this circumstance makes the compulsory insurance system particularly susceptible to trends economic development. A slowdown in economic growth and an increase in inflation immediately affect the collection of contributions to these funds, which ultimately leads to the accumulation of social problems in society.

The inflation rate, according to the Central Bank, is 11.4%, and if we analyze the receipts and expenditures of off-budget funds, taking into account inflation, a clearer picture of what is happening will be visible. The dynamics of expenditures and incomes lags far behind the rate of inflation, which contributes to the growth of the deficit. Of all the off-budget funds considered, the Pension Fund experiences the largest deficit. As a way to reduce the deficit, it was proposed to increase the retirement age, but so far this law has not been adopted. Covering the deficit of the Pension Fund of Russia is still possible at the expense of the Reserve Fund without a fund national welfare- the head of the Ministry of Finance Anton Siluanov tells reporters. Earlier, Russian Prime Minister Dmitry Medvedev instructed the Ministry of Finance, the Ministry of Economic Development and the Ministry of Labor to work out the issue of directing funds from the National Wealth Fund to balance the PFR budget. In 2015, the PFR received a transfer of 1.7 trillion rubles from the budget.

On the basis of a structural analysis of the activities of state social non-budgetary funds, in the course of the work, targets and principles for reforming the sphere of social insurance in Russia were determined, directions for reform were proposed, consisting in the development of a methodology for the formation and functioning of the social insurance system, the introduction of insurance for professional and regional pensions and benefits for long service , redistributing the functions of social insurance funds and compulsory medical insurance, as well as in determining the list of social risks and developing a mechanism for their application as objects of social insurance.

Thus, the system of social non-budgetary funds in Russia requires further reform, improvement of the collection and distribution of insurance premiums in order to better meet the needs of citizens and the state as a whole. In response to global demographic problems developed foreign systems of pension, social and medical insurance have carried out serious reforms. but Russian system due to the objective features of a macroeconomic nature, as well as the huge burden of accumulated obligations of the Soviet period, it must implement a unique set of measures that goes far beyond foreign experience. The improvement of this system will lead to a favorable situation within the country and an increase in the prestige of the country on the world stage.

List of used literature

1. The Constitution of the Russian Federation of 12.12.1993 (taking into account the amendments introduced by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation of December 30, 2012 N 6-FKZ and of December 30, 2012 N 7-FKZ);

2. Budget code RF as of February 3, 2014, as amended by No. 1-FZ;

3. Federal Law No. 166-FZ of December 15, 2001 “On State Pension Provision in the Russian Federation” (as amended by Federal Law No. 185-FZ of July 2, 2013);

4. Federal Law of December 17, 2001 N 173-FZ "On labor pensions in the Russian Federation" (as amended on December 28, 2013)

5. Federal Law No. 167-FZ of December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation” (as amended by Federal Law No. 33-FZ of March 12, 2014);

6. Federal Law of the Russian Federation dated June 28, 1991 No. 1499-1 “On health insurance of citizens in the Russian Federation” (as amended on July 24, 2013 No. 213-FZ);

7. Federal Law No. 383-FZ of December 23, 2014 "On Amending the Federal Law "On Charitable Activities and Charitable Organizations" and Article 7 of the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund compulsory medical insurance and territorial funds of compulsory medical insurance"

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Directions for spending funds from extra-budgetary funds for social purposes. Abstract: Diploma work