Voronezh, Voronezh, Russian Federation
Voronezh, Russian Federation
The article presents the main elements of the methodology for accounting for the calculation of insurance premiums of an organization, which include the information environment, the process of forming the tax base of insurance premiums, tax accounting - the formation of individual cards of employees of the enterprise, registers for accounting for insurance premiums and reporting on them. The methodology includes checking the control ratios of the generated reporting on insurance premiums with other reporting forms. Accounting is represented by the formation of entries, their reflection in the general ledger, the timely payment of insurance premiums.
insurance premiums, payers, basic elements, methodology, registers, calculation, control check
1. Nalogovyy kodeks RF. Chast' pervaya, vtoraya [feder. zakon ot 05.08.2000 g. № 117-FZ (v red. 23.11.20 g.)] // SPS «Garant». - URL: https://base.garant.ru/10900200/
2. Gusov A.Z., Kazahova K.K. Finansovye osnovy obyazatel'nogo social'nogo strahovaniya.//Uchenye zapiski Rossiyskoy Akademii predprinimatel'stva: Rol' i mesto civilizovannogo predprinimatel'stva v ekonomike Rossii: Sb. nauch. Trudov. Vyp. HXVII. - M.: Rossiyskaya Akademiya predprinimatel'stva; Agentstvo pechati «Nauka i obrazovanie», 2019
3. Ob utverzhdenii polozheniya po vedeniyu buhgalterskogo ucheta i buhgalterskoy otchetnosti v Rossiyskoy Federacii: prikaz Minfina RF ot 29.07. 1998 g. № 34n (v red. 11.04.18) // SPS «Garant». -URL: https://base.garant.ru/12112848/
4. Azarova, E.G. Social'noe obespechenie: nastoyaschee i buduschee: monografiya / E.G. Azarova, N.V. Antonova, A.L. Blagodir. - M.: Institut zakonodatel'stva i sravnitel'nogo pravovedeniya pri Pravitel'stve Rossiyskoy Federacii: OOO «YuRIDIChESKAYa FIRMA KONTRAKT», 2017. - 284 s.
5. Krinickaya, M.V.. Strahovye vznosy: suschnost', istoriya vozniknoveniya, normativnoe regulirovanie / M.V.Krinickaya.- OOO "Izdatel'stvo UMC UPI" (Ekaterinburg)/ Rossiyskie regiony v fokuse- XI Mezhdunarodnaya konferenciya, 2 tom,2016. - S.678-691.
