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Finance and Statistics - Kovalev AM

Mandatory Health Insurance Fund

Mandatory Health Insurance Fund established in accordance with the Russian Federation "On medical insurance of citizens in the Russian Federation" Law of 28 June 1991 №1499-1 in the wording of the Law of 2 April 1993 №4741-1 and for accumulating financial resources and ensure the stability of the state system of compulsory medical insurance.

Funds Fund formed by the insured contributions for compulsory health insurance.

For the implementation of the state policy in the field of compulsory health insurance established federal and territorial funds of obligatory medical insurance as an independent non-profit financial and credit institutions in accordance with the decree of the Supreme Soviet of the Russian Federation "On the procedure of financing of compulsory health insurance for 1993" (dated February 24, 1993 № 4543-1)

The main tasks of the Federal and territorial funds of obligatory medical insurance system are

• ensuring the implementation of the Law "On Mandatory Medical Insurance in the Russian Federation"
• Software provided by the legislation of the Russian Federation citizens' rights;
• the achievement of social justice and equality of all citizens;
• participate in the development and implementation of public finance policy;
• ensuring its financial stability.

To perform these tasks in the area of ​​fiscal policy and the financing the Federal Compulsory Medical Insurance Fund:

• leveling the playing field of territorial funds for financing the mandatory health insurance programs;
• conducts financing targeted programs in the framework of mandatory health insurance;
• organizes the development of normative-methodical documents, ensuring the implementation of the Act of the Russian Federation;
• together with the executive authorities, professional medical associations involved in the development of compulsory health insurance of the basic program,
• It contributes to the established order proposals on insurance rate for compulsory health insurance;
• It produces a set of analysis and information on the financial resources of compulsory health insurance system;
• participates in the creation of the territorial compulsory medical insurance funds;

• monitors the efficient use of the system of financial resources;
• accumulate financial resources of the Federal Fund and provides financial and lending activities for the tasks authorized by the Federal Compulsory Medical Insurance Fund, as approved by Decree of the Supreme Council of 24 February 1993 №4543-1.

Territorial funds of compulsory health insurance in the financial and credit activity and control over the rational use of funds in the system of compulsory health insurance have the following main features:

• accumulate funds regional funds;
• financed by compulsory health insurance, health insurance conducted by organizations with appropriate licenses, the contract of compulsory medical insurance for differentiated standards set by the Territorial Board of the Fund;
• conduct financial and lending activities to ensure the compulsory health insurance system;
• align financial resources of cities and regions, sent to carry out mandatory health insurance;
• provide loans, including on concessional terms, insurers when they have justified the lack of financial resources;
• accumulate financial reserves for the sustainability of the mandatory health insurance system;
• together with the bodies of the State Tax Service of the Russian Federation control the timely and full receipt of the territorial fund of insurance premiums, as well as rational use of received funds;
• negotiate jointly with the executive authorities, professional medical associations, charging cost of care, the territorial program of obligatory medical insurance of the population and make proposals on the financial resources needed for its implementation, on tariffs for medical and other services for compulsory health insurance;

'Repealed according to the presidential decree of June 29, 1998 №729.

• Federal Fund provide information on the financial resources of the system of compulsory health insurance, and other information within their competence.

Funding Federal and territorial compulsory medical insurance funds are formed by some general and some of its own sources for each fund. The most important are:

• of the insurance premiums the enterprises, organizations, institutions and other business entities regardless of ownership for compulsory health insurance in the amount established by the legislature of the Russian Federation;
• contributions territorial funds for the implementation of joint programs carried out on a contractual basis;
• allocations from the federal budget for the implementation of national programs of compulsory health insurance;
• voluntary contributions of legal entities and individuals;
• income from the use of temporarily free funds of the Federal and territorial funds;
• normalized insurance stocks funds Federal and territorial funds;
• funds provided for by the executive authorities in the respective budgets for mandatory health insurance of unemployed population;
• funds levied by insurers, medical institutions and other legal entities and individuals as a result of bringing them relevant requirements.

According to the Regulations on the procedure of payment of insurance premiums to the Federal and territorial funds of obligatory medical insurance, approved by the Resolution of the Supreme Council of 24 February 1993 №4543-1, insurance rate premiums paid by employers and other payers, defined by the Law of the Russian Federation on the proposal of the Government .

In accordance with the legislation in 2000 to enterprises, organizations, institutions and other business entities regardless of ownership of the insurance contribution rate is 3.6% of the accrued wages on all grounds in the following proportion: in the Federal Mandatory Medical Insurance Fund - 0, 2%; the territorial compulsory medical insurance funds - 3.4%.

Payers of insurance premiums in the compulsory health insurance funds are:

• enterprise, organization or institution;
• branches and representative offices of foreign legal entities (in benefits to both Russian and foreign citizens);
• peasant (farmer) economy;
• generic family communities of small peoples of the North engaged in traditional farming species;
• citizens engaged in entrepreneurial activities without forming a legal entity;
• citizens engaged in the prescribed manner in private practice, lawyers, private investigators, private security guards, notaries;
• citizens who use hired labor.

Payments for compulsory health insurance of unemployed population (children, students and full-time students, senior citizens, duly registered unemployed) are made by the executive authorities, taking into account the territorial compulsory medical insurance programs within the funds provided for in the respective budgets for health care.

Terms of payment of insurance premiums are determined Regulations on the payment of insurance premiums to the Federal and territorial funds of obligatory medical insurance.

Insurance premiums paid by:

• All payers are employers - once a month within the period prescribed for wages during the past month;
• citizens with those types of income in those periods that are set for them by the legislation of the Russian Federation on income tax on individuals;
• individuals who employ people under contracts - monthly until the 5th day of the month following the month of payment of wages to these citizens;
• peasant (farmer) farms and generic (family) communities of indigenous peoples of the North - once a year not later than April 1 of the following year.

Enforcement authorities list the payments for compulsory health insurance of unemployed people monthly in the amount of not less than one third of the quarterly amounts of money,

provided for these purposes in their respective budgets, taking into account indexation, no later than the 25th of the current month.

Let us consider the basic economic extra-budgetary funds.

Russian Foundation for Technological Development and industry R & D budget funds established in accordance with the Presidential Decree "On urgent measures for the conservation of scientific and technological potential of the Russian Federation" dated April 27, 1992 №426. The decision of the Government of the Russian Federation "On the order of formation and use of sectoral and cross-sectoral budgetary funds research and development work" from 12''aprelya 1994 №315 found that in the federal ministries and other federal bodies of executive power, as well as in corporations, companies and associations engaged in coordinating the development, financing and implementation of comprehensive and targeted scientific and technical programs, scientific research and development works (services) (hereinafter R & D), there are sectoral and cross-sectoral research and extrabudgetary funds.

Extra-budgetary funds form:

• Ministry of Science of the Russian Federation - Russian Foundation for Technological Development;
• federal ministries - the Ministry of extrabudgetary funds;
• other federal bodies of executive power - the non-budgetary funds agencies.
• corporation, corporations and associations (hereinafter - the Association) -vnebyudzhetnye fund associations.

Extra-budgetary funds of ministries, agencies and associations are in agreement with the Ministry of Science of the Russian Federation.

Extra-budgetary funds are not granted the rights of legal entities and act on behalf of the federal ministries and other federal executive bodies and associations in which they are formed.

Extra-budgetary funds are formed by the quarterly voluntary contributions from enterprises and organizations' irrespective of ownership (hereinafter - enterprises and associations) at a rate of up to 1.5% of the cost of products sold (works, services), and the amounts deducted funds include companies and organizations in the cost of production (works, services) in accordance with the Decree of the President of the Russian Federation "on some changes in taxation and in the relations between the budgets of different levels from December 22, 1993 №2270». These contributions by enterprises and organizations are not made, if realized production (works, services) was produced for public use and its production was funded by budgetary allocations.

To carry out operations on the receipt and expenditure of budget funds in the banks opened accounts of federal ministries, other federal bodies of executive power, as well as associations.

Quarterly transfer funds in the next budget funds companies and organizations on a contractual basis:

• members of the association - the non-budgetary fund association to which they belong;
• included in several independent from each other forming non-budgetary funds of associations - the non-budgetary fund union of their choice;
• non-union, but under the jurisdiction of the Federal Ministry or any other federal body of executive power - the non-budgetary fund of the relevant ministry or department;
• not included in the association and not under the jurisdiction of the Federal Ministry of a federal executive body - in any of the non-budgetary funds of their choice.

Federal ministries and other federal executive bodies, as well as the association in accordance with the Presidential Decree "On urgent measures for the conservation of the Russian Federation scientific and technological capacity" of April 27, 1992 № 426 quarterly list in Russian Foundation for Technological Development 25% of funds arriving in their extra-budgetary funds; to fund research and development for which they are government customers can consolidate on a contractual basis in their extra-budgetary funds, some budget funds organizations that are a part of, or administered by the said federal executive bodies. The amount of funds transferred by associations of non-budgetary funds of ministries and departments, established in agreements concluded by the federal executive bodies with associations,

Ministry of Science of the Russian Federation carries out registration of extra-budgetary funds in the manner determined in cooperation with the Ministry of Finance of the Russian Federation, maintain a register of extra-budgetary funds.

The position of the Russian Technological Development Fund approved by the Ministry of Science, taking into account the decision of the Russian Government on April 12, 1994 №315.

Regulations on extra-budgetary fund shall be approved by the Federal Ministry, other federal executive body or an association, which formed an off-budget fund, subject to specified terms and in coordination with the Ministry of Science.

Budget funds allocated to finance R & D to create new kinds of high technology products and raw materials; the development of new and improvement of the technologies used, measures to improve the technical level of production; works on standardization, certification and licensing of products, as well as in the field of occupational health and safety; development of normative and structural materials and others. These funds can be placed on deposit accounts in banks. In this case, the income received in the form of interest subject to income tax at the statutory rate and the remainder is sent to the corresponding increase in budget funds of funds.

Do not aim the budget funds to carry out commercial transactions. If necessary, the federal ministries, other federal executive bodies or associations can unite by means of mutual agreement of their extra-budgetary funds. Allocation of funds from off-budget funds is carried out on a contractual basis.

Responsibility for the targeted use of budget funds rests with the heads of federal ministries and other federal executive bodies, which are formed by non-budgetary funds.

Information about the extra-budgetary fund financial condition does not constitute a trade secret.

Control over the targeted use of budget funds performed by the Ministry of Science of the Russian Federation and the Ministry of Finance. In the case of misuse of funds they have the right to cancel the registration of extra-budgetary fund and delete it from the registry. After elimination of violations and their consequences registration may be renewed.

Housing Investment Fund.

The subjects of the Federation and local self-government bodies create regional off-budget (economic) foundations. Based on the Decree of the President of the Russian Federation "On the development and implementation of off-budget forms of investment housing sphere" from December 24, 1993 №2281 formed non-budgetary funds of the housing sector. The Russian government has approved an approximate order of creation and the use of regional (local) budget funds housing development.

The main objectives of the regional (local) budget funds housing development are: creation of conditions for attraction of off-budget sources of financing the housing sector; efficient use of funds for the formation of the housing market; promote the development of the production base construction.

The funds generated by voluntary 'contributions of legal entities and citizens, targeted loans guaranteed by local governments, dividends from operations with securities purchased on the temporarily free fund,> fees for engineering, information and other services provided by the Foundation team. From the funds financed the construction of housing and social infrastructure facilities, construction and repair of housing and communal services, social support to low-income groups of the population for the construction and maintenance of housing payment.