Учёт. Анализ. Аудит (Jan 2019)
Terms and Procedures of Insurance Payments are in Need of Rectification
Abstract
Introduction, Purpose. Currently, in practice, there are often disputes between tax authorities and economic entities regarding the collection of insurance premiums. Among the causes that give rise to them, an important place is occupied by separate provisions of the Tax Code of the Russian Federation, which allow an ambiguous interpretation of their content by each of these parties. This article was created in order to eliminate this “discrepancy”, which determines its relevance and practical significance. Methods. During the research, the author used various methods of cognition (comparison, analysis, synthesis, induction, deduction, abstraction, logical and systemic approaches, etc.) and information sources (normative acts, special literature). Results. The article gives a critical assessment of certain current regulations in the field of collection of insurance premiums from the economic entities. Their flaws were analyzed and practical recommendations were given to eliminate them. In particular, it was justified to make changes and additions to the procedure for calculating insurance premiums: regarding the value of gifts transferred under a gift contract to the employees of the company; and regarding the amount of loans debt waived, that was previously issued to the employees of the company; and regarding the payments to the employees who are on the leave to care for a child under 3 years of additional benefits to the already established. It is also recommended to revise certain provisions related to reporting on insurance premiums. Discussion. The implementation of these proposals in practice has fully matured. It allows you to save the business environment from unnecessary litigation in the sphere in question and the irrational spending of funds for conducting such cases.
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