The specific implementation of the right to apply for a reduced rate of insurance contributions when performing activities on management of real estate

Introduction: the article deals with urgent is the problem of application of the legislation on insurance premiums in implementing the law on the application of a reduced rate when exercising organizations and individual entrepreneurs management of real estate. Purpose: the author tries to reveal the peculiarities of law enforcement implementing regulations PPE item 8 of part 1 St FZ of g. №212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the social insurance Fund of the Russian Federation, Federal Fund of obligatory medical insurance". Methods: a methodological basis of this study is a set of methods of scientific knowledge, among which the leading ranks of the dialectical method. Used in the article General scientific (dialectics, analysis and synthesis, abstraction and specification) and private-scientific methods of research (formal and legal comparative legal, technical and legal). In the course of scientific research special attention was paid to comparative, system research methods and techniques of legal, public, economic modeling. Results: the author of this article draws attention to the fact that the analysis of the legislation confirms the desire of the legislator positively to regulate the field of insurance contributions subject to the interests of subjects of small and medium business. However, law enforcement practices do not allow to consider that the will of the legislator considered properly by the authorities exercising control over the payment of insurance contributions. As a rule, at checks of observance of the legislation on insurance premiums bodies exercising control over the payment of insurance contributions, do not Express doubts about the validity of application of insurance payers of STS. Issues arise in the evaluation of the basic kinds of economic activities, providing entitled to reduced insurance tariff. Conclusions: the author comes to the conclusion that at present the authorities exercising control over the payment of insurance contributions, should be guided by the position of the Supreme judicial bodies, and to prevent the application of provisions of subparagraph a item 8 of part 1 of article 58 of the Federal law №212-FZ as an exception of the lease of real estate of sphere of activity on management of real estate, thereby depriving the individual insurance contribution payer legal right to apply a reduced rate of insurance contributions.