Commentary to chapter 34. Insurance premiums

The author, taking into account the existing approaches of the official bodies and judicial practice, formed in relation to the calculation and payment of insurance premiums before January 1, 2017, examines the provisions of the new head of Ch. 34 of the Tax Code of the Russian Federation, simultaneously analyzing changes in the provisions of the Federal Law of July 24, 2009 No. 212-ФЗ "On the insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance".
This work will be useful to entrepreneurs, managers, accountants and everyone who wants to understand what exactly changes from January 1, 2017 with the inclusion of insurance premiums in tax legislation