USE OF TARGETED BUDGET FUNDS
IMPROVEMENT OF FORMATION AND
Off-budget funds are created, as a rule, in the interests of certain social groups society. Through state extra-budgetary funds, the financial resources necessary to finance certain state social and other programs are generated. Thus, extra-budgetary funds are state funds that have a designated purpose and are not included in the state budget, but in some circumstances exceptions are possible, for example, for some time in the Russian Federation, funds from extra-budgetary funds were included in the state budget of the Russian Federation.
In the Russian Federation there are the following state extra-budgetary funds:
1. Pension Fund of the Russian Federation;
2. Social Insurance Fund;
3. Compulsory health insurance fund.
The budget of the extra-budgetary state fund of the Russian Federation is approved for each financial year. The budget determines the sources of income and areas of expenditure of the fund.
An extra-budgetary fund is a form of formation and expenditure of funds generated outside the federal budget, the budgets of constituent entities of the Russian Federation and the budgets of local governments. Extra-budgetary funds are intended exclusively for certain purposes, mainly for purposes arising from social legal relations, as well as for financing certain areas of the economy.
If we talk about historical development extra-budgetary funds in the Russian Federation, then initially, in the early 90s, there were many of them. Then, as part of the reform of the financial system of the Russian Federation, most extra-budgetary funds were included in the state budget, and some were completely eliminated. It seems interesting, for example, the liquidation of the employment fund. Expenses for financing activities in the field of employment were included in the state budget.
A similar fate befell some other extra-budgetary funds, namely:
Fund for financing industry and inter-industry research and development work and activities for the development of new types of products;
Some sectoral state extra-budgetary funds, etc.
The legal status, procedure for the creation, operation and liquidation of state extra-budgetary funds are determined by federal law in accordance with the Budget Code of the Russian Federation. The funds of state extra-budgetary funds are federal property. 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.
The income of state extra-budgetary funds is generated through:
Mandatory payments established by the legislation of the Russian Federation;
Voluntary contributions from individuals and legal entities;
Other income provided for by the legislation of the Russian Federation.
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 of the Russian Federation.
Thus, we can determine the following main differences between targeted budgetary and extrabudgetary funds:
– funds from targeted budget funds are included in the corresponding budget, and funds from extra-budgetary funds are not included in the budget, which is why they are called “extra-budgetary”;
The budgets of extra-budgetary funds are established by separate laws for each fund for each financial year, and the amount of financial resources of all targeted budget funds is determined in the law on the budget for the financial year;
In terms of their goals, extra-budgetary funds are more related to social funds, that is, they solve the general problems of social, pension, and medical provision of the population. As for targeted budget funds, they are created to solve narrower problems social problems, having an applied nature (financing of work, compensation of costs, restoration of resources, development of the region, development of a new civil service etc.);
Extra-budgetary funds are created for a longer period due to their greater social significance.
The state capital management system of the Russian Federation provides for the functioning of a very wide range of different institutions. Among them are budgetary funds. Now their role in the development of the Russian financial system is considered not the most significant, but the experience of these structures in solving various social problems is interesting and can well be used to improve the current model of public capital management. What are the features of budget funds? What problems do they solve?
What are the types of government funds?
In the Russian state financial system, there are 3 main types of institutions that carry out various capital transactions in the interests of the country - budgetary (also called trust funds), extra-budgetary funds, as well as specialized departments. There are also local funds of budgetary institutions - these are most often understood as special accounts that record financial resources allocated by the organization for certain needs.
Budgetary and extrabudgetary structures: similarities and differences
But what is the specificity of exactly those organizations in question?
In the legislation of the Russian Federation, the concept of “budget funds” was enshrined in 1995. Some organizations that were previously extra-budgetary received the corresponding status. Their transformation into new type institutions was associated with the need to optimize mechanisms for targeted financing of certain government expenses.
Budgetary and extra-budgetary funds are united by the fact that both types of organizations use public funds. In addition, the items of expenditure of both types of institutions are primarily of a targeted nature. From the point of view of structure and basic principles of management, budgetary funds and extra-budgetary organizations are also quite close.
However, institutions of this type are characterized by some distinctive features:
Subordination and accountability government agencies authorities;
Limited range of powers regarding the use of capital for purposes unrelated to the activities of the institution.
Thus, the funds in question are designed to ensure the effective implementation government programs budget support for certain areas, the main criteria of which are:
Maximum compliance of spending areas with the target priorities of government authorities;
Transparency of financial transactions.
In turn, extra-budgetary funds are characterized by significantly greater autonomy than the institutions under consideration in terms of capital management. Key management decisions relevant organizations also accept independently.
Advantages and disadvantages of budget funds
If we compare budgetary and extra-budgetary funds, which of them can be considered more effective from the point of view of managing public capital? Expert opinions on this issue are very mixed.
There is a point of view according to which target budget funds allow organizing the distribution of public funds in such a way that their incorrect spending can be minimized - due to the fact that they are directly accountable to the authorities. In turn, according to some experts, extra-budgetary structures, due to their greater autonomy, can manage public capital less efficiently and not as transparently.
But there is also an opposite point of view, according to which extra-budgetary institutions, as autonomous structures, can be regulated and controlled at the legislative level much more strictly than budgetary funds. In turn, excessively strict regulation of the activities of the organizations in question can lead to a slowdown in the investment of capital for government needs and delays in the implementation of certain programs.
Thus, both advantages and disadvantages can be found in the activities of budgetary funds - from the point of view of the effective use of public funds. The undeniable advantages of the relevant structures include the complete controllability of monetary capital, due to which the misuse of funds is reduced to a minimum. In addition, the use of the budget fund by the state presupposes the direct influence of the authorities on the decision-making of this institution in terms of management and personnel policy.
At the same time, excessive government intervention in the activities of the structures in question, used as a tool to control the disbursement of funds, can significantly reduce the effectiveness of the implementation of funded government programs. In this case, budgetary funds may be inferior in efficiency to extrabudgetary ones, despite the fact that the latter are more autonomous and are not so actively controlled by the authorities.
What trust funds operate in Russia?
Let's look at examples of actually functioning target budget funds in the Russian Federation. First of all, it is worth noting that the structures in question played their key role in the socio-economic development of Russia in the past - they were mainly established and used to implement budget programs in the 90s.
Among the most famous modern structures We can highlight, for example, the Federal Road Fund. It was established in 2011. In addition to this, road funds were also established in the regions. What tasks are assigned to the relevant organization?
The system of budget funds established at the level of road departments is designed to solve problems associated with the transition to spending on maintaining transport highways in the Russian Federation in accordance with the standards introduced by the Russian government. The fund must ensure effective development budget funds provided by the state for the construction and repair of roads. In this case, we are talking about hundreds of billions of rubles that require efficient distribution.
With the direct participation of the Federal Road Fund and regional structures, it is planned to implement several large-scale target programs related to the modernization of the transport system of the Russian Federation, the development of infrastructure in the constituent entities of the Russian Federation located in the Far East, the South of Russia and other regions where investment in road infrastructure is required.
The state authorities of the Russian Federation previously established budgetary financial funds, the competence of which included financing the development of a variety of tasks - protection environment, development of the customs system, management of mineral resources. Most of the structures of this type have now been abolished. The main part of the powers of budget funds is distributed among the existing authorities. In turn, there are now several largest extra-budgetary funds operating in the Russian Federation. It will be useful to consider their specifics in more detail.
Extra-budgetary funds of the Russian Federation
So, we noted above that target budget funds are largely historical organizations. Currently, there are very few large institutions of this type in Russia. But large-scale off-budget organizations in the public finance system in the Russian Federation are working very actively. First of all, we are talking about such structures as the Pension Fund, the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund. What are their specifics?
Pension Fund
The Pension Fund of Russia, or PFR, is the largest off-budget structure, which is responsible for managing the state pension system. The Pension Fund performs the following key functions:
- assigning pensions to citizens and ensuring their timely payments;
- organization of cash accounting within the framework of pension insurance;
- transfer of social payments to various categories of citizens;
- personalized registration of citizens;
- interaction with insurance program participants and employers;
- collection of arrears in contributions;
- issuing certificates to citizens for the payment of maternity capital;
- ensuring the transfer of appropriate funds;
- implementation of state co-financing of pensions;
- management of funds received from participants in the social and health insurance system;
- implementation of social support measures established by the legislation of the Russian Federation.
FSS
Another largest extra-budgetary fund of the Russian Federation - FSS - is engaged in:
- implementation of insurance programs for citizens;
- payment of sick leave to the working population;
- transfer of benefits for pregnancy and child care;
- transfer of funds using birth certificates;
- implementation of social programs established by law.
FFOMS
The main functions of the other largest fund - FFOMS - are as follows:
- management of the activities of territorial insurance funds within the framework of various government programs;
- directing funds for the implementation of targeted programs related to the health insurance system;
- control over the effective spending of funds within the framework of relevant programs.
Prospects for budgetary funds in Russia
How promising is it to form budgetary financial funds of the Russian Federation in the future? In order to answer this question, it makes sense to study in more detail the facts from the history of the development of the relevant organizations in Russia.
For the first time, the status of the organizations in question was enshrined in the budget legislation of the Russian Federation, as we noted above, in the mid-90s. At the same time, both federal and regional budget funds were established. Gradually, the functions of both began to be transferred to the level of various departments. This was due to the fact that prioritization in solving various socio-economic problems became the exclusive competence of the relevant structures. As a result, it was necessary to redistribute powers regarding the financing of various projects.
The budget funds of the Russian Federation, therefore, have en masse transferred functions related to the investment of public finances to departments. According to many experts, the efficiency of using funds due to the fact that the authority to use them was transferred to government agencies did not increase much - they could have been left at the level of the funds in question. Moreover, noticeable difficulties began to be observed in the efficiency of disbursing budget funds in the process of solving various socio-economic problems.
Thus, public finances, generated through certain taxes and fees, were not always effectively distributed among regional budgets. In addition, the departments that began to perform the functions of budget funds often did not effectively invest in those areas that directly determined the prospects for the development of the largest industries. Thus, experts attribute the underfunding of geological exploration activities to the most noticeable problems in the early 2000s, as a result of which the growth rate of oil reserves decreased significantly, as well as budget revenues. There were discussions about the need to re-establish, in particular, a fund responsible for the reproduction of mineral resources. But government departments continued to perform its characteristic functions.
In order to better understand the specifics of the work of institutions such as state budget funds, it will be useful to consider the features of the work of some of them. Among the most famous and significant organizations of the corresponding type that previously functioned in the budget system of the Russian Federation at the federal level is the same Fund, whose competence was the development of mineral resources.
Historical experience: fund for the development of mineral resources base
The organization in question was established in August 1997 in accordance with the Law on the Federal Budget of the Russian Federation. The funds from the corresponding fund were to be spent in order to solve problems related to maintaining the required level of the state’s mineral resource base, including geological exploration of subsoil. The organization in question was financed through special contributions to the federal budget of the Russian Federation made by subsoil users - most often companies that extracted minerals that were explored with the help of government funding.
The formation and distribution of funds from the fund were regulated by separate federal laws. The corresponding state capital had a specific purpose. It could not be seized or used for commercial purposes. Its distribution should have been carried out in accordance with the priorities established at the level of the budget legislation of the Russian Federation. Accounting for the funds at the disposal of the fund was carried out by the Federal Treasury. This direction The activities of the relevant structure were regulated by separate regulations of the Ministry of Finance of the Russian Federation. Transactions with the fund's capital were to be carried out only through the mediation of the Treasury and the Central Bank of the Russian Federation.
Those funds of the fund that were not used according to plan in the reporting year were subsequently credited to the organization’s income upon formation state capital, managed by the fund, next year. The distribution of these amounts of funds was carried out by the Ministry of Natural Resources of the Russian Federation in agreement with the Ministry of Economy of Russia. In addition, the Ministry of Natural Resources had the right to manage the funds of the fund - within the limits approved by the Ministry of Finance of the Russian Federation. Which, in turn, was the main subject of control over the expenditure of public capital at the disposal of the fund in question.
Historical experience: regional funds
There was also experience in establishing budgetary funds in the regions of the Russian Federation. In particular - in Moscow.
Thus, in the early 2000s, the authorities of the Russian capital established territorial development funds. Their specificity was that the funds at the disposal of the relevant structures had to be spent in accordance with estimates, calculations and contracts. At the same time, during the execution of the budget, the necessary adjustments could be recorded in the main estimate of income and expenses - with the participation of the main manager of the institution. This could be due to a change in priorities in budget financing determined by the city authorities.
Control over whether the estimate was executed correctly was exercised by the chief manager, as well as other authorized structures. As in the case of the federal fund discussed above, the funds in the capital organizations in question that remained following the results of the past financial year, could be carried over to the next one.
Thus, experience in transferring powers of public finance management in the Russian Federation was available both at the federal and regional levels of government. But, one way or another, now the system of state budget funds plays a much less important role than in past historical periods. Although, as many analysts believe, the efficiency of capital management in the relevant funds may be in no way inferior to that which characterizes the activities of departments whose competence is solving such problems now. It is quite possible to delegate some functions for the management and distribution of public finances to the corresponding funds, represented in a wider range than at the current stage of development of the Russian budget system, in the future.
Resume
So, we looked at what state budgetary and extra-budgetary funds do. Institutions of the first type solve problems related to the development of areas that can be classified as the largest in terms of funding volumes and the most significant for social economic development states - such as, for example, road construction.
The establishment of budgetary funds for the purpose of distributing public capital may be more promising in cases where tightening control over the activities of the relevant organizations is not required - due to the transparency and accessibility of regulation of financial transactions that are carried out by these funds.
In turn, in extra-budgetary institutions, transactions with funds may be less transparent and controlled - but even with tightening state regulation, the efficiency of capital development and the efficiency of solving socio-economic problems in the relevant funds usually does not decrease.
The formation of budget funds in the Russian Federation was carried out mainly in the 90s - that is, at the early stage of development of the public finance management system in Russia. Gradually, the functions of these institutions were transferred mainly to the level of existing authorities. In turn, large off-budget funds are now operating in the Russian Federation, which solve the most important socio-economic problems.
LECTURE No. 5
TOPIC: OFF-BUDGETARY FUNDS
1. The essence and purpose of extra-budgetary funds.
2. Sources, procedure for the formation and use of funds from extra-budgetary social funds
3. Sectoral state extra-budgetary funds.
Off-budget funds- a form of redistribution and use of financial resources attracted by the state to finance some public needs not included in the budget and comprehensively spent on the basis of operational independence strictly in accordance with the intended purposes of the funds.
Off-budget funds- one of the methods of redistribution of national income by the state in favor of certain social groups of the population. Extra-budgetary funds solve 2 most important tasks: providing additional funds to priority sectors of the economy and expanding social services to the population.
State extra-budgetary funds are created on the basis of the relevant acts of the highest authorities, which regulate their activities, indicate the sources of formation, and determine the order and direction of the use of monetary funds.
With the help of extra-budgetary funds, the state solves the following important social problems:
social protection of the population;
increasing the living standards of the population;
maintaining and improving public health;
social orientation of the unemployed population;
provision of social services to the population.
Extra-budgetary funds, being an integral part of the financial system of the Russian Federation, have a number of features:
Planned by authorities and management and have a strict target orientation;
Cash funds are used to finance government expenditures not included in the budget;
They 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;
Relations related to the calculation, payment and collection of contributions to funds are covered by most of the norms and provisions of the Tax Code of the Russian Federation;
The fund's monetary resources 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 the funds is carried out by order of the Government or a specially authorized body (the Board of the Fund).
So, state extra-budgetary fund- a fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended to implement the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health care and medical care.
Expenses and income are formed in the manner established by federal law or in another manner provided for by the Budget Code. They currently include:
Pension Fund of the Russian Federation;
Social Insurance Fund;
Federal Compulsory Medical Insurance Fund.
Budget projects state extra-budgetary funds are compiled management bodies of these funds and are represented by the bodies executive branch for consideration by legislative bodies as part of documents with draft corresponding budgets for the next financial year.
Reviewed and approved their budgets by the Federal Assembly in the form of federal laws simultaneously with the adoption of the law on the federal budget.
Budget projects territorial funds introduce themselves executive authorities of the constituent entities of the Russian Federation for consideration by the legislative bodies of the constituent entities of the Russian Federation and approved simultaneously with the adoption of the law on the regional budget.
Off-budget funds are being created two ways.
1) One way is to allocate from the budget certain expenses that are of particular importance,
2) the other is the formation of an off-budget fund with its own sources of income for certain purposes.
Target extra-budgetary funds are intended for intended use. Usually the name of the fund indicates the purpose for spending the funds.
Material source of extra-budgetary funds is national income. The predominant part of funds is created in the process of redistribution of national income. The main methods of mobilizing national income in the process of its redistribution during the formation of funds are special taxes and fees, funds from the budget and loans.
Special taxes and fees are established by the legislature. A significant number of funds are formed from funds from the central and regional/local budgets. Budget funds come in the form of gratuitous subsidies or certain deductions from budget tax revenues. Borrowed funds can also serve as income from extra-budgetary funds. The positive balance available to extra-budgetary funds can be used to purchase securities and receive profit in the form of dividends or interest.
Income state extra-budgetary funds are formed due to
mandatory payments established by the legislation of the Russian Federation;
voluntary contributions from individuals and legal entities;
other income provided by law.
Collection and control over the receipt of income is carried out by Ministry of Taxes and Duties.
Spending funds state extra-budgetary funds are carried out exclusively for the purposes determined by the legislation of the Russian Federation regulating their activities, in accordance with the budgets of these funds, approved by the laws of the Russian Federation and constituent entities of the Russian Federation.
Budget Execution state extra-budgetary funds are carried out Federal Treasury of the Russian Federation.
Budget execution report state extra-budgetary fund 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 law.
Report on the execution of the budget of the territorial state extra-budgetary fund is compiled by the fund's governing body and submitted by the executive body of the constituent entity of the Russian Federation for consideration and approval by the legislative body of the constituent entity of the Russian Federation in the form of a law.
Control over budget execution state extra-budgetary funds are carried out by bodies providing control over the execution of budgets at the corresponding level of the budget system.
The extra-budgetary funds also include economic, which now include territorial road, environmental and other funds.
They can be formed through regional taxes and fees, income from fines and lotteries, territorial loans, and have an economic orientation.
There are also extra-budgetary funds for intersectoral and sectoral purposes, the purpose of which is financial support for specific institutions, projects, development and stimulation of production.
In federal ministries and other federal executive bodies, as well as in organizations coordinating activities for the development, financing and implementation of complex and targeted scientific and technical programs, research and development work, there are sectoral and intersectoral extra-budgetary R&D funds.
The Ministry of Science and Technology of the Russian Federation carries out registration of extra-budgetary funds formed by federal ministries and other federal executive bodies, organizations, as well as maintaining a register of these funds.
Industry and inter-industry extra-budgetary R&D funds form:
Ministry of Science and Technology of the Russian Federation - Russian Foundation for Technological Development;
Federal ministries - extra-budgetary funds of ministries;
Other federal executive bodies, extra-budgetary funds of departments;
Organizations, associations - extra-budgetary funds of associations.
Extra-budgetary funds of ministries, departments and associations are created in agreement with the Ministry of Science and Technology of the Russian Federation, are not vested with the rights of a legal entity and act on behalf of federal ministries, other federal executive authorities and associations in which they are formed.
Extra-budgetary funds are formed at the expense of deductions from enterprises and organizations in the amount of up to 1.5% of the cost of sold products, works, services, and the amounts deducted are included by organizations in the cost of production. Deductions are not made if the products sold were manufactured for state needs and their production was financed from budgetary allocations.
Enterprises and organizations on a contractual basis quarterly transfer funds to the following extra-budgetary funds:
Enterprises and organizations included in the association - to the extra-budgetary fund of the association to which they belong;
Enterprises and organizations that are members of several associations that are independent from each other and form extra-budgetary funds of associations - to the extra-budgetary fund of the association, of their choice;
Enterprises and organizations that are not part of the association, but are under the jurisdiction of a federal ministry or other federal executive body - to the extra-budgetary fund of the relevant ministry or department;
Enterprises and organizations that are not part of the association and are not under the jurisdiction of the federal ministry or other federal executive body - to an extra-budgetary fund of their choice.
Allocation of funds from extra-budgetary funds for carrying out research and development work is carried out on a contractual basis.
Control the targeted use of extra-budgetary funds is carried out by the Ministry of Science and Technology of the Russian Federation and the Ministry of Finance of the Russian Federation.
Connections between extra-budgetary funds.
The variety of extra-budgetary funds determines complex multi-stage connections between these funds and other parts of the financial system.
Distinguish financial connections:
1) one-sided,
2) bilateral
3) and multilateral
For one-way connections funds flow in one direction: from financial links to the extra-budgetary fund. Such a connection appears when funds are formed or used by them.
For two-way communications cash flow moves between extra-budgetary funds and other parts of the financial system in two directions. Thus, social insurance funds are formed not only from insurance contributions, but also from central budget funds. At the same time, if there is a surplus, they purchase government securities and become a creditor to the budget.
With multilateral connections, one extra-budgetary fund simultaneously comes into contact with different financial links and other extra-budgetary funds, i.e. money moves in different directions between them.
State social extra-budgetary funds of the Russian Federation are:
Pension Fund of the Russian Federation;
Social Insurance Fund of the Russian Federation;
Federal Compulsory Medical Insurance Fund;
Federal Employment Fund.
All social extra-budgetary funds, with the exception of the Employment Fund, are legislatively endowed with independence. But they are deprived of the conditions for economic independence. State social extra-budgetary funds are mutual insurance funds for the population only in form, and not in content. Payers of insurance contributions to social extra-budgetary funds are employers, not employees, although the economic nature of the funds credited to these funds is that they represent part of the cost of reproduction of the labor force. The procedure for paying contributions is a form of manifestation of this essence, because government authorities set a minimum level of wages (which is the lowest level for any employer), including both the subsistence level and a share of payments to extra-budgetary funds, shifting the responsibility to make insurance payments from employers to employees. The insurance nature of extra-budgetary social funds is the decisive reason for their allocation from the budget and is a fundamental difference from targeted budget funds.
The management structure of social extra-budgetary funds is shown in Fig. 5.
Article 234 of the second part of the Tax Code of the Russian Federation introduced a unified social tax (contribution), credited to state extra-budgetary funds.
Taxpayers to these funds are:
- Employers making payments to employees, including:
- individual entrepreneurs;
- tribal, family communities small peoples North, engaged in traditional economic sectors;
- peasant (farm) farms;
- individuals.
Government of the Russian Federation
Ministry of the Russian Federation for Taxes and Duties
Social Insurance Fund of the Russian Federation
Ministry of Finance of the Russian Federation
Compulsory Health Insurance Fund
Ministry of Economic Development and Trade of the Russian Federation
Ministry of Justice of the Russian Federation
Pension Fund of the Russian Federation
State Employment Fund
Rice. 5. Management structure of social extra-budgetary
funds
- Individual entrepreneurs, tribal, family communities of small peoples of the North, engaged in traditional economic sectors, peasant (farm) households, lawyers.
The tax base is defined as the amount of income accrued by employers for the tax period in favor of employees.
Taxable income does not include:
- state benefits, incl. temporary disability benefits, benefits for caring for a sick child, unemployment benefits, pregnancy and childbirth benefits;
- compensation payments related to compensation for harm caused by injury or other damage to health;
- free provision of residential premises and utilities; payment of the cost and (or) issuance of allowance in kind, as well as payment of funds in exchange for this allowance; payment for the cost of food, sports equipment, equipment, sports and dress uniforms received by athletes;
- dismissal of employees, including compensation for used vacation; reimbursement of other expenses, including expenses for improving the professional level of employees; employment of employees who have been transferred to the reserve due to the implementation of measures to reduce numbers or staff, reorganization or liquidation of the organization; the employee’s performance of work duties (including moving to work in another area and reimbursement of travel expenses);
- the amount of one-time financial assistance provided by employers to employees in connection with a natural disaster or other emergency circumstance, family members of a deceased employee or employees in connection with the death of his family members, employees affected by terrorist attacks on the territory of the Russian Federation;
- amounts of full or partial compensation for the cost of vouchers, except for tourist ones, paid by employers from the funds remaining at their disposal after paying taxes on corporate income;
- amounts paid by employers from the funds remaining at their disposal after paying corporate income tax for treatment and medical care of employees and members of their families in the presence of documents confirming the actual costs of treatment and medical care;
- payment amounts in foreign currency within the limits established by the legislation of the Russian Federation; "Shchi
- income of members of a peasant (farm) enterprise for five years starting from the year of registration of the enterprise;
- income received by members of tribal and family communities of small peoples of the North;
- the amount of insurance payments (pension contributions) paid by the organization under voluntary insurance contracts for its employees;
- amounts paid from membership fees of horticultural, gardening, garage-building and housing cooperatives to persons performing work for these organizations;
- the cost of travel for employees and members of their families to the place of vacation and back, paid by the employer to persons working and living in the Far North and equivalent areas;
- amounts paid to individuals by election commissions from the election fund of a candidate for legislative and executive bodies;
- the cost of branded clothing and uniforms issued free of charge or with partial payment and remaining for personal permanent use;
- cost of travel benefits;
- payment of expenses for the maintenance of children of their employees in nurseries preschool institutions and health camps, provided that these payments are made from the profits remaining at the disposal of the employer after taxes are paid;
- payments made from trade union dues to each trade union member, if they are made no more than once every three months and do not exceed 10,000 rubles per year;
- amounts of financial assistance not exceeding 2,000 rubles provided by the employer to its employees in connection with retirement due to disability or age;
- amount of payment to their former employees and (or) to members of their families the cost of medications purchased by them (for them), prescribed to them by their attending physician;
- any remuneration paid to employees under civil contracts, copyright and licensing agreements.
- organizations with amounts of income not exceeding 100,000 rubles during the tax period accrued to employees who are disabled people of groups 1, 2 and 3;
- organizations with amounts of income not exceeding 100,000 rubles during the tax period accrued to employees of public organizations for the disabled, educational, cultural, health, physical education, sports, scientific, information and other organizations;
- taxpayers - disabled people of groups 1, 2, 3 in terms of income from their activities in an amount not exceeding 100,000 rubles during the tax period;
- taxpayers in terms of tax amounts credited to the Social Insurance Fund of the Russian Federation;
- foreign citizens and stateless citizens who do not have the right to state pensions, social security, medical care at the expense of the Pension Fund, the Social Insurance Fund of the Russian Federation, and compulsory medical insurance funds.
Tax rates. For taxpayers, except for employers of organizations engaged in the production of agricultural products, tribal, family communities of small peoples of the North engaged in traditional economic sectors, and peasant (farm) farms, the following rates apply:
Table 4
| Pension Fund of the Russian Federation | Social Insurance Fund of the Russian Federation | |
| Up to 100,000 rub. From 100001 rub. up to 300,000 RUB-, Over 600,000 rub. | 20,6% 20600 rub. + 15.8% from an amount exceeding 100,000 RUB- 52200 rub. + 7.9% from an amount exceeding RUB 300,000. 75900 rub. + 2.0% on amounts exceeding RUB 600,000. | 2,9% 2900 rub. + 2.2% on amounts exceeding RUB 100,000. 7300 rub. + 1.1% on amounts exceeding RUB 300,000. 10600 rub. |
| Tax base for each employee on a cumulative basis from the beginning of the year | | Total |
|
| Federal fund mandatory medical insurance | "Territorial compulsory health insurance fund | ||
| 1 | 4 | 5 | 6 |
| Up to 100,000 rub. From 300,001 rub. up to 600,000 rub. Over 600,000 rub. | 0,1% 100 rubles + 0.1% from the amount exceeding 100,000 rubles. 300 rubles + 0.1% from the amount exceeding 300,000 rubles. 600 rub. | 2,5% 2500 rub. + 1.9% on amounts exceeding RUB 100,000. 6300 rub. + 0.9% on amounts exceeding RUB 300,000. 9000 rub. | 26,1% 26100 rub. + 20% from the amount exceeding 100,000 rubles. RUB 66,100 + 10% on amounts exceeding RUB 300,000. 96100 rub. + 2% on amounts exceeding RUB 600,000. |
For taxpayers, employers of organizations engaged in the production of agricultural products, tribal, family communities of small peoples of the North engaged in traditional economic sectors, and peasant (farm) farms, the following rates apply:
For employer taxpayers making payments to employees, including:
- organizations;
- individual entrepreneurs;
- tribal, family communities of small peoples of the North engaged in traditional economic sectors;
- peasant (farm) farms;
- individuals
| | Pension Fund of the Russian Federation | Compulsory health insurance funds | Total |
|
| 1 | 2 | 3 | 4 | 5 |
| Up to 100,000 rub. From 100001 rub. up to 300,000 rub. From 300,001 rub. up to 600,000 rub. Save 600,000 rubles. | 19,2% 19200 rub. + 10.8% on amounts exceeding RUB 100,000. 40800 rub. + 5.5% on amounts exceeding RUB 300,000. 57300 rub. + 2% on amounts exceeding RUB 600,000. | 0,2% 200 rub. + 0.1% on amounts exceeding RUB 100,000. 400 rub. . 400 rub. | 3,4% 3400 rub. + 1.9% on amounts exceeding RUB 100,000. 7200 rub. + 0.9% on amounts exceeding RUB 300,000. 9900 rub. | 22.8% 22800 rub. +12.8% from an amount exceeding RUB 100,000. 48400 rub. +6.4% from an amount exceeding RUB 300,000. 67600 rub. +2% on amounts exceeding RUB 600,000. |
Until the entry into force of a federal law establishing the procedure for remuneration of lawyers from budget funds, in cases where, in accordance with the law, legal assistance by lawyers is provided to individuals free of charge, lawyers shall pay tax at the following rates:
Table 6
| Tax base cumulatively since the beginning of the year | Pension Fund of the Russian Federation | Compulsory health insurance funds | Total |
|
| Federal Compulsory Health Insurance Fund | Territorial Compulsory Medical Insurance Fund | |||
| Up to 300,000 rub. Og 300,001 rub. up to 600,000 rub. Over 600,000 rub. | 14,0% 42,000 rub. -1- 8% on amounts exceeding RUB 300,000. 66,000 rub. + 2% on amounts exceeding RUB 600,000. | 0,2% 600 rub. N" 0.1% from an amount exceeding 300,000 rubles. 900 rub. | 3,4% 10200 rub. + 1.9% from an amount exceeding 300,000 RUB- 15900 rub. | 17,6% 52800 rub. 4-104% for amounts exceeding RUB 300,000. 82800 rub. 42% from an amount exceeding 600,000 rubles. |
The amount of taxes (contributions) credited to state extra-budgetary compulsory social insurance funds 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 wage fund cannot increase the marginal rate of the consolidated tariff established by the legislation of the Russian Federation on compulsory social insurance.
The development of the financial and economic system of any state occurs in accordance with specific economic laws and is subject to strict requirements of balancing the revenue and expenditure parts of the state budget, the most complete fulfillment of guaranteed obligations by the state, and self-sufficiency of sources of formation.
In connection with the transfer of the function of collecting the unified social tax (contribution) to the tax authorities, the determination of the volume of receipts of the unified social tax credited to the Pension Fund was carried out by the Ministry of the Russian Federation for Taxes and Duties in agreement with the Ministry of Economic Development and Trade of Russia. .... . .
Payroll size employees by region was determined based on the forecast of the Ministry of Economic Development and Trade.
Almost from the moment of its formation to the present day, the Pension Fund of Russia in its activities is guided by Resolution of the Supreme Court of the RSFSR dated December 27, 1991 No. 2122-1 “Issues of the Pension Fund of the Russian Federation (Russia)”. In accordance with this resolution, the Pension Fund of the Russian Federation is an independent financial and credit institution that carries out its activities in accordance with the law and the Regulations on the Pension Fund of the Russian Federation (hereinafter referred to as the Regulations).
The Pension Fund and its funds are in the state ownership of the Russian Federation. Pension Fund funds are not included in budgets or other funds and are not subject to withdrawal.
Recognition of the Pension Fund as federal state property is one of the features of the Russian pension system. In many countries with solidarity-distribution systems, such funds are not state property, including federal property, but are most often considered as the property of the insured and employers themselves, although with a strictly intended purpose, excluding any other use of the fund’s funds, and even more so their seizure by the state.
The management of the fund is carried out by its board and a permanent executive body - the executive directorate. The board of the Pension Fund may include representatives of public, religious and government organizations, associations, institutions and enterprises whose activities are related to protecting the interests of pensioners, disabled people and children. In the future, when the political and economic situation in the country stabilized, it was planned to create a fund management body consisting of employees (insured), employers (entrepreneurs), representatives of independent trade unions and the state, but to date no such decision has been made.
At the federal level, management is ensured by the Board of the Pension Fund and its executive body - the executive directorate. Management of PFR bodies in republics, territories, regions, national-territorial entities is carried out by regional branches of the PFR, which are legal entities.
With this structure, each higher-level object controls a certain number of lower-level objects.
The main procedures for processing information and making decisions are carried out in the divisions of the central office of the Pension Fund and in regional offices. Numerous management procedures of the PFR central office include:
- formation and clarification of the Pension Fund budget;
- forecasting and analytical studies of the flow of funds of the Pension Fund, redistribution of financial resources between territories; +
- accounting and reporting;
- economic analysis;
- forecasting.
- Pension Fund of the Russian Federation, which has branches in almost every region;
- organs social protection of the population who directly assign and pay pensions to recipients.
- insurance premiums of various categories of payers;
- funds from the federal budget of the Russian Federation for the payment of state pensions and benefits to military personnel and citizens equivalent to them in terms of pension provision, their families, social pensions, for the indexation of these pensions and benefits, as well as for the provision of benefits in terms of pensions, benefits and compensation to citizens affected by the Chernobyl disaster catastrophe, for the costs of delivery and forwarding of the specified types of pensions and benefits:
- funds reimbursed to the Pension Fund by the State Employment Fund of the Russian Federation in connection with the appointment of early pensions to the unemployed;
- funds collected from employers and citizens as a result of the presentation of regressive claims;
- voluntary contributions (including currency values) from individuals and legal entities, as well as income from the capitalization of Pension Fund funds and other income.
Rice. 6. Block diagram of financial flows of the Pension Fund of Russia
Reform of the pension system is broad program, which involves solving both urgent current problems and strategic problems.
In the context of the country's transition to market relations, the pension system is trying to solve a specific problem - at the same time minimum size pensions to the level of the subsistence level and differentiate the size of pensions depending on past work experience.
In particular, it is necessary to establish a closer link between the level of pensions of various categories of pensioners with their contribution to the financing of the pension system or past labor contribution.
This problem can be solved by either significantly increasing revenues to the Pension Fund of the Russian Federation, or by changing a number of norms of current legislation.
In order to create conditions for assigning pensions in accordance with the results of the labor of each insured person, developing the interest of insured persons in paying insurance contributions to the Pension Fund of the Russian Federation, as well as creating conditions for monitoring the payment of insurance contributions by insured persons, it was adopted State Duma November 30, 2001 Federal Law on Compulsory Pension Insurance of the Russian Federation No. 167-FZ.
In accordance with this law, pension reform is being carried out in Russia. Receipts of insurance contributions for pensions are divided into three groups. The first group of contributions (14%) goes to the federal budget, the remaining 14% goes to the Pension Fund of the Russian Federation and is distributed depending on the age of the insured workers. The second part - contributions to the insurance part of the labor pension are credited to the personal accounts of the insured, opened when issuing an insurance certificate of state pension insurance. The third part is contributions to the funded part of the labor pension. The Pension Fund of the Russian Federation invests in highly profitable investment projects and funds thus earned are credited to the corresponding personal accounts of the insured.
In Fig. Figure 7 shows the pension formation scheme after 2007.
Employer
Worker
Insurance
worn out
Voluntary
ADD"! CJII.HMC 1 contributions
Mandatory contributions up to half 1IIITCJI thousand
cumulative j
Invss g. income
Pensioner
Rice. 7. Pension formation scheme after 2001
Arrears, penalties, as well as amounts of fines and other financial sanctions are collected by the branches of the Pension Fund from employers in an indisputable manner determined for tax authorities for the collection of taxes not paid on time and tax payments, and from other payers of contributions - in court. For late crediting or transfer of contributions to the accounts of the Pension Fund due to the fault of banks, a penalty for each day of delay in the amount of 1% of the contributions is collected by the fund's branches from the banks. The undisputed write-off of arrears, penalties, as well as amounts of fines and other financial sanctions is carried out by writing off on the PFR account the funds available on the settlement, current and other accounts of the arrears in the bank, as well as on special accounts and letters of credit opened at the expense of the arrears, on the basis of a collection instructions (instructions) drawn up by the Pension Fund department. The statute of limitations for collecting arrears, penalties, as well as fines and other financial sanctions from individuals is 3 years. An indisputable procedure for collecting these amounts from a legal entity can be applied within 6 years from the date of formation of the specified arrears.
In the current situation special meaning acquire non-state pension funds, which are designed to provide additional pension insurance, carried out through voluntary contributions from employees and employers. While these funds have not yet become a serious alternative to the traditional pension system, they are experiencing steady growth. The largest number of funds appeared in Russia in 1996. They are based on a relatively small number of funds created by major industrial and financial structures. In the coming years, the development of these funds will increase and will mainly be associated with large financial and industrial groups.
The Social Insurance Fund of the Russian Federation (FSS) was created in order to provide state guarantees in the social insurance system and increase control over the correct and effective spending of social insurance funds by Decree of the President of the Russian Federation of July 26, 1992 and is an independent state financial and credit institution. The FSS is managed by the Government of the Russian Federation with the participation of all-Russian branches of trade unions.
The Chairman of the Social Insurance Fund and his deputies are appointed by the Government of the Russian Federation. Cash and other property under the operational management of it, as well as property assigned to sanatorium and resort institutions under its jurisdiction, are federal property. They are not included in the budgets of the corresponding levels, other funds and are not subject to withdrawal.
The Regulations on the Social Insurance Fund were approved by Decree of the Government of the Russian Federation of February 12, 1994 No. 101. This document regulates the organization and functioning of the fund.
The main objectives of the Foundation are:
- provision of state-guaranteed 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, for burial, sanatorium treatment and health improvement of workers and members of their families;
- 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, including the creation of a reserve;
- partial maintenance of sanatoriums, sanatoriums and health camps for children and youth, medical nutrition, partial financing of extra-curricular activities for children, payment of travel to and from places of treatment and recreation;
- organization of explanatory work among policyholders and the population on social insurance issues.
- insurance contributions of citizens engaged in self-employment, as well as those carrying out labor activities under other conditions and entitled to security under state social insurance (approximately 92% of total income);
- allocations from the republican budget of the Russian Federation to cover costs associated with the provision of benefits and compensation to persons affected by the disaster at the Chernobyl nuclear power plant or radiation accidents at other nuclear facilities for civil or military purposes and their consequences;
- other income (expenses reimbursed by the policyholder that are not accepted for offset against insurance premiums, expenses not accepted for offset for the payment of benefits for temporary disability due to a work injury or occupational disease; arrears on mandatory payments, amounts of fines and other sanctions provided for by law;
- paid in in the prescribed manner amounts for trips purchased by the policyholder at the expense of the Fund, reimbursed to the Fund as a result of the fulfillment of recourse claims against policyholders, etc.).
- employers' insurance contributions;
- insurance contributions of citizens engaged in individual labor activities, as well as those carrying out labor activities under other conditions and entitled to security under state social insurance;
- income from investing part of the fund's temporarily available funds in liquid government securities and bank deposits within the limits of funds provided by the budget for the corresponding period;
- voluntary contributions from individuals and legal entities;
- allocations from the republican budget of the Russian Federation;
- other income.
- the amount of financial assistance provided at the personal request of the employee and not of a regular nature;
- amounts of payments for anniversaries, the cost of valuable gifts, awards;
- the amount of daily allowance exceeding the norms for travel expenses;
- the amount of gratuitous assistance provided to employees.
Shown in Fig. 7 block diagram of financial flows in the social insurance system gives an idea of the financial relationships of its subjects. It reflects the fact that most of the social insurance funds go to employees directly from employers, and the smaller part is transferred to the Social Insurance Fund in the form of a single social tax for redistribution between individual enterprises, organizations, and institutions. It also shows that part of the revenues to the Social Insurance Fund comes from the federal budget. These are compensation revenues for expenses for the payment of benefits, sanatorium-resort treatment and recovery in accordance with the Law of the Russian Federation “On the social protection of citizens exposed to radiation and research into the disaster at the Chernobyl nuclear power plant.”
Rice. 8. Block diagram of financial flows of the Federal Social Insurance Fund of the Russian Federation
The fund's funds are directed to:
- payment of benefits for temporary disability, pregnancy and childbirth to women registered with early dates pregnancy, at the birth of a child, child care until he reaches 1.5 years old, as well as social benefits for funeral;
- payment for additional days off to care for a disabled child or disabled person from childhood until he reaches the age of 18;
- sanatorium-resort treatment and health improvement for employees and members of their families, incl. medical nutrition expenses;
- partial maintenance of health resorts on the balance sheet of insurers that have licenses to engage in this type of activity (payment of expenses for food, treatment and medicines, wages of employees, cultural and mass 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 support for children and youth sports schools;
- payment for travel to and from the place of treatment;
- creation of a reserve to ensure the financial sustainability of the fund at all levels;
- ensuring current activities, maintaining the fund’s management staff;
- conducting research on social insurance and labor protection issues;
- implementation of other activities in accordance with the objectives of the fund.
Main problems of health care financing. Most powerful negative impact The following factors influenced the state of health care financial resources.
Medical organizations financed from the budget and through the compulsory health insurance system, working in conditions of chronic lack of funds, often did not fulfill their main tasks as part of the implementation of the compulsory health insurance program.
The salaries of doctors and other personnel are one of the lowest in the country; the payment system is not related to the type and volume of work. Doctors are not interested in providing qualified care to the population and are looking for illegal forms of income.
The development of the private sector in medicine is not supported. If a patient goes to a private institution, then he is forced to pay for care twice: the first time by paying taxes, the second time - directly at the health care institution.
The budget deficit, the annual failure to meet the budget revenues, has led to an uncontrollable reduction in the volume of assistance financed from this source. The population was left unprotected from exorbitant medical care costs.
Existed until 2000. The system for collecting statistical information did not allow for prompt and reasonable assessment of the costs of treating various diseases.
The financing system must ensure increased efficiency in the use of resources and the quality of medical care.
Domestic healthcare is currently experiencing a deep crisis. The share of health care spending has been for many years and continues to be only 2-3% of GNP (in the USA - 12%, Sweden - 9%).
The population's need for medicines is met by less than 50%, funds for medical equipment are less than 40% of the required level. The shortage of financial resources for medical purposes has increased, on the one hand, from year to year. In recent years, there has been growing dissatisfaction, on the one hand, of the population with the state and quality of medical care, and, on the other hand, of medical workers with the attitude of society towards their life problems and the miserable pay for their work.
Main task, which the health care reform was supposed to solve, consisted of demonopolizing the industry by separating legally independent entities from the monopoly system of public health care market relations, namely:
- producers of medical services (hospitals, clinics, other institutions);
- payment intermediaries authorized to collect and spend insurance payments according to the rules of compulsory and voluntary insurance;
- consumer organizations combined with community-level medical services (primary care).
Unfortunately, the Law of the Russian Federation “On Health Insurance of Citizens in the Russian Federation” is dominated by other concepts of healthcare reform. When creating this Law, the emphasis was on the idea of increasing health care spending from 3 to 6% of GNP due to the influx of workers' insurance funds. As a result, the Ministry of Health of the Russian Federation had to engage in activities that were not typical for it - obtaining money for the industry by force. Given the current low functional level of healthcare, the market economy will not invest in the industry, at least until conditions arise to improve the technological and financial efficiency of medical institutions, the main of which is their legal and financial emancipation.
Having acquired independent status, hospitals, outpatient clinics, pharmacies, and reception areas of local (family) doctors are forced to continue to earn money for various medical services provided to the population.
Reforming the system of state extra-budgetary funds, including the Health Insurance Fund, should lead to traditional medical care remaining free of charge for the client. The maximum that is required from the client is to know his rights and obligations under the insurance rules, which only in some cases will limit his right to demand complete free-of-charge in everything related to medical care. Therefore, clients should be informed about the limits of free coverage and the conditions for expanding their rights to free care in the field of medical care classified as additional insurance.
The new status of hospitals and outpatient facilities in the health insurance system will create a whole range of problems. It will be necessary to develop mechanisms for financing medical institutions, a procedure for calculating prices for medical services, document flow in the health insurance system, and procedures for monitoring the quality of medical services by insurers.
All this must be determined and consolidated by relevant legal and regulatory acts adopted at the state or regional level.
The introduction of the Law on Compulsory Medical Insurance of Citizens gave rise to state system health care are quite large-scale transition processes, which proceed differently in different regions, but are aimed at solving essentially a set of problems, including:
- high costs for the organizational development of such a system of medical care for citizens;
- insufficient solvency of the population for the normal functioning of the healthcare system at the expense of regional taxpayers;
- low level of material and technical equipment of mass medical institutions and the need for large investments to create the preconditions for regional equalization of the level of medical care provided to citizens;
- weak theoretical study of the issues of the national appearance of the system of compulsory health insurance for citizens and the procedure for transferring the existing health care system to new principles of financing and management.
Compulsory health insurance is part of social insurance and guarantees the majority of the country's population social protection in the form of a certain set of medical services paid for from the Health Insurance Fund. Compulsory health insurance is provided by state and non-state organizations and is controlled by the state.
Since 1993 Federal and territorial compulsory medical insurance funds were formed as independent non-profit financial and credit institutions, medical insurance organizations were created, preparation of health care bodies and institutions began for their activities in the conditions of compulsory medical insurance, explanatory work was launched among the population of Russia on the introduction of compulsory medical insurance.
Compulsory health insurance funds are structurally composed of a board and executive directorate. The Board determines the long-term objectives of the fund, directions for spending funds, and approves annual reports on the activities of the fund, develops and submits to government authorities draft regulatory documents regulating the activities of the compulsory health insurance system, etc. The Board works on a voluntary basis and consists of representatives of healthcare management bodies, social protection of the population, financial authorities, the Central Bank of the Russian Federation, insurers, medical insurance organizations, professional medical associations, trade unions of medical workers, and the executive director.
The activities of the Federal Compulsory Medical Insurance Fund are aimed at solving the following tasks:
- ensuring the implementation of the law “On medical insurance of citizens of the Russian Federation”;
- ensuring the rights of citizens provided for by the legislation of the Russian Federation in the compulsory medical insurance system;
- achieving social justice and equality of all citizens in the compulsory medical insurance system;
- participation in the development and implementation of state financial policy in the field of compulsory health insurance;
- development and implementation of a set of measures to ensure the financial sustainability of the compulsory medical insurance system and create conditions for equalizing the volume and quality of medical care provided to citizens throughout the Russian Federation.
Within their composition, territorial funds organize district and inter-district branches.
Summarizing the experience of compulsory medical insurance funds, it can be noted that different regions of Russia are implementing their own specific model of system functioning. The differences lie in determining the role of insurers—private health insurance companies, state insurance companies, or the territorial fund itself and its branches—and in determining the types of tariffs for medical treatment. At the same time, regardless of the chosen form of distribution of insurance functions, which is qualitatively different from the budgetary one - based on the number of bed days or visits - the insurance system of financing medical institutions for the treatment provided literally leads to an information explosion in the work of the entire healthcare system of the region. Basically, we can highlight the following largest arrays of information circulating in the compulsory medical insurance system:
- register of issued policies (in fact, the task of distributing compulsory medical insurance policies exceeds the population census in scale);
- register of insurers;
- tariffs for services of medical institutions;
- seeking medical help;
- services provided to patients by medical and preventive institutions (HCI);
- bills for treatment provided;
- payments from insurers to medical institutions;
- payments (contributions) to the fund.
In addition, the following factors are of particular importance in medical management today:
- efficiency and timeliness of the exchange of economic and other information between interacting parties to health insurance;
- the possibility of reusing information for a functional cost analysis of the activities of health authorities and institutions at all levels and making decisions on their development;
- use of information when forecasting the volume of cash receipts into compulsory medical insurance funds in order to balance the territorial health care program;
- control over the activities of compulsory medical insurance subjects (health care facilities, insurance companies) by financing organizations (compulsory medical insurance funds).
An example of the formation of a functional-cost model is the legislation that came into force on January 1, 2003. Decree of the Government of the Moscow Region dated December 20, 2002 No. 608/49, which sets out the rules for compulsory health insurance of citizens in the Moscow Region. It defines the subjects of compulsory health insurance, the relationship between the Moscow Regional Compulsory Health Insurance Fund and the policyholder, the relationship between the policyholder and the insurer, the relationship between the Moscow Regional Compulsory Health Insurance Fund and the insurer, the relationship between the insurer and the medical institution, the compulsory medical insurance policy, the rights and obligations of insured citizens.
December 30, 2002 Minister of Health of the Moscow Region, executive director The Moscow Regional Compulsory Medical Insurance Fund, the Chairman of the Moscow Regional Committee of the Trade Union of Healthcare Workers and the medical insurance organization signed a General Tariff Agreement in the system of compulsory medical insurance for citizens in the Moscow Region. This agreement defines percentage costs for hospitals of groups 1, 2, 4:
- for medicines - at least 18%;
- food - at least 10%;
expenses of a medical institution;
for hospitals of group 3:
- for medicines - at least 9%; ¦:
- food - at least 10%;
- soft equipment - at least 1% of the amount of actual expenses of the medical institution.
The State Employment Fund of the Russian Federation was formed in accordance with the Law of the Russian Federation “On Employment of the Population in the Russian Federation” dated April 19, 1991. for the purpose of financing activities related to the implementation of state employment policy. The fund operates on the basis of the Regulations on the State Employment Fund of the Russian Federation, approved by the resolution of the Supreme Council of the Russian Federation of July 8, 1993. The Fund is an independent financial and credit institution: its funds are federal property and are under the operational management and disposal of the State Committee for Employment. The list of payers of contributions and preferential payers to the State Employment Fund of the Russian Federation coincides with the list of payers of contributions to the unified social tax.
The State Employment Fund is a combination of the federal part of the Fund and employment funds formed in the subjects of the Federation and local authorities self-government.
With the introduction of Part 2 of the Tax Code of the Russian Federation, which regulates the payment of the unified social tax, financing of the revenue side of the funds is carried out at the expense of the state budget, budgets of the constituent entities of the Federation and local budgets.
Off-budget funds- These are independent financial and credit institutions and organizations, most of them endowed with the status of .
State extra-budgetary funds- targeted centralized funds of financial resources, formed outside the state budget through mandatory payments and deductions from legal entities and intended to implement the constitutional rights of citizens to pensions, social security and insurance, health care and medical care.
Off-budget trust funds independent in legal and economic terms from. Monetary resources of extra-budgetary funds are not included in the total amount of state income and expenses. At the same time, the funds of extra-budgetary funds belong to the state, which carries out general regulation of their activities (Fig. 35).
All extra-budgetary funds are functioning offline from the budget.
Rice. 35. The place of extra-budgetary trust funds in the structure of state financesNecessity the emergence of extra-budgetary funds was caused by a number of general economic and financial-organizational reasons. The main economic reason is the need to expand the state’s sources of financing for socio-economic needs. In other words, extra-budgetary funds are designed to cover essential areas of general economic development of the country and its social sphere.
The authorities determine the purpose of the fund and the direction of use of funds from the fund.
By functional purpose off-budget funds are divided into national, i.e. formed to solve important general economic problems of a programmatic nature (road construction and road management; the fight against crime; ecology; development of the customs system; reproduction of the mineral resource base, etc.) and targeted, which are created to finance social needs, education, science, medicine, and reduce unemployment.
The funds of all extra-budgetary funds are held in special accounts. All extra-budgetary funds are divided into national, federal and local. Financing from funds is carried out on a strictly targeted basis. Moreover, social needs are financed much more widely from extra-budgetary funds than from the corresponding targeted budget funds.
Despite the autonomy of financing of all extra-budgetary funds, their interconnection and interdependence with the budget is obvious. Firstly, contributions to all extra-budgetary funds are mandatory and objectively correlated and interact with tax system. Secondly, being mandatory for payment, contributions to extra-budgetary funds are included in the cost of production. Thirdly, legislative changes to increase social benefits inevitably lead to an additional burden on the budget and contribute to the emergence of a budget deficit.