The legal status of state non-budgetary funds of the Russian Federation

This topic is presented articles chosen because at the moment all the questions relating to the interaction of enterprises with non-budgetary funds, are relevant for the state and the taxpayer. The article deals with the legal status of state non-budgetary funds of the Russian Federation. The main legal act regulating the activities of non-budgetary funds of the Russian Federation, is the Budget Code of the Russian Federation. In accordance with the Budget Code of the Russian state budget funds are divided into: the RF Pension Fund, Social Insurance, Federal Compulsory Medical Insurance Fund. On the basis of research by the author revealed problems in the full operation of the extra-budgetary funds in the Russian Federation. Finally, conclusions are drawn for the development of the activities of extra-budgetary funds of the Russian Federation.