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Supervision, its place and functions in system of federal bodies of the state

Executive power also is based on:

1) Constitutions of the Russian Federation

2) the Civil Code of the Russian Federation

3) the Law of the Russian Federation "About the organisation of insurance business in

The Russian Federation"

4) Position about Federal Agency of Russia of supervision of the insurance

Activity from March, 19th, 1993

5) the Decision of Ministerial council from June, 26th, 1993 "About the territorial

Bodies of insurance supervision"

6) the Decree of the President of the Russian Federation "About system of federal bodies

Executive power "from August, 14th, 1996

7) the Decree of the President "About structure of federal bodies of the executive

The authorities "from August, 14th, 1998

The financial right regulates relations between the insurance organisations,

Insurers and the state concerning definition of structure of expenses of subjects

Insurance relations, definitions of taxable base of insurers, calculation And payments of the profit tax, the tax to the added cost, other kinds Taxes and obligatory payments. This section switches on two cores legal The document:

1) Position about structure of expenses on manufacture and production realisation

(Jobs, services), switched on in production cost price (jobs, services), and about

Order of formation of the financial results considered at the taxation The profits, confirmed by the Governmental order of the Russian Federation 5 August, 1992

2) the Law of the Russian Federation "About the profit tax of the enterprises and

The organisations ".

Despite plurality of sources of the right regulating insurance,

Remain unresolved during a number of last years.

Civil law of the Russian Federation, being dynamically developing Sector of the insurance legislation, has undergone the most essential

Changes in connection with acceptance of chapter 48 of the Civil Code Russian

Federations "Insurance". However still it saves the known Archaism and discrepancy, considerably conceding to civil law about

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