For insurers the division of voluntary and compulsory insurance is important, including in terms of taxation. For example, in liability insurance for the insured may have difficulty in assigning costs to the costs in order to reduce the tax base. The problem in the following. By virtue of paragraph 2 of Art. 263 Tax Code to the cost of expenses deductible, include the cost of compulsory insurance (established by the laws of Russia), while these costs are included in other expenses within the limits of insurance rates, approved in accordance with the RF legislation and the requirements of international conventions. In the event that these rates are not approved, the cost of compulsory insurance are included in other expenses in the amount of actual costs. Therefore, to address the question of whether a concluded agreement to the compulsory or voluntary insurance, to be answered regarding the possibility of reducing the tax base. Contradictory regulatory confusion. Article 263 Tax Code says about "obligatory types of insurance, Section 2, Article. 3 of the RF from 27.11.92 № 4015-1 «On organization of insurance business in Russia" (hereinafter - the Law № 4015-1) argues that insurance is in the form of voluntary and compulsory insurance. As we see, compulsory and voluntary insurance - a form, rather than insurance. Types of insurance specified in provided in Article 32.9 of the Act № 4015-1, which is given to an exhaustive list, with the word "voluntary" or "compulsory" insurance in this article are available. Law № 4015-1, which governs the licensing of insurance activities, provided that the voluntary and compulsory insurance may be one type of insurance, and the difference in this case is not in form, but in the form of insurance. Therefore, Section 2, Article. 263 Tax Code, it is desirable to clarify, in order to coordinate this provision with the provisions of insurance legislation, with the words "compulsory insurance" should be replaced by "insurance, carried out in binding form. Legislative definition of "compulsory insurance" given in the Civil Code. According to Clause 2, Article. 927 of the Civil Code, in cases where the law of the persons specified therein lies the duty to insure, as life insurers, health or property of other persons or their civic responsibility to others for its own account or for account of stakeholders (compulsory insurance), then the insurance is carried by contracts in accordance with the rules of Chapter 48 of the Civil Code. Article 935 of the Civil Code practically repeats the provisions of Art. 927 Civil Code, providing that the law the duty to insure: -Life, health or property of other persons specified by law in case of injury to life, health or property; -Risk of its civil liability, which may occur as a result of injury to life, health or property of other persons or violations of contracts with other persons; -Property which the state or municipal ownership may be vested in the persons specified in the law. As the sole criterion for classification of compulsory insurance of the Civil Code has determined the designation of the person by law to contract for insurance, insured with certain interests. Considerable confusion in the question of compulsory insurance has made the adoption of paragraph 4 of Article 3 of the Law № 4015-1, which provides that the terms and procedures for compulsory insurance are determined by federal laws on specific types of compulsory insurance. In addition, these laws must contain provisions: Editorial Art. 3 of the Law № 4015-1, effect prior to January 2004, provided that compulsory insurance is being done in the force of law, and the types, terms and procedure of compulsory insurance in accordance with relevant laws of Russia. This definition is most easily and accurately stated that a mandatory insurance (carried out in the force of law), except that the word "species" in this case is in contradiction with the fact that the compulsory insurance - the form, not a type of insurance. The adoption of the current edition of the Law № 4015-1 does not alter the concept of compulsory insurance, but is now identified certain provisions that should be included in the laws on compulsory insurance. It has not changed Clause 3, Article. 936 of the Civil Code, which specified that the objects are subject to compulsory insurance risks against which they must be insured, and the minimum size of insurance premiums are determined by law, and in cases prescribed by Section 3, Article. 935 Civil Code, by law or in the established order. Accordingly, Section 3, Article. 936 Civil Code, and Section 3, Article. 3 of the Law № 4015-1 define the direction of legal regulation for the laws on compulsory insurance. Thus the Civil Code and the Law № 4015-1 in this part differ from each other. Disagreements on the matter of making insurance compulsory or voluntary boil down to whether you can attribute to the compulsory insurance if the responsibility for insurance lies with the person by law, but the Act did not contain provisions under Section 3 st.936 Civil Code and / or Clause 4, Article. 3 № 4015-1. In our view, Section 3, Article. 936 of the Civil Code and Section 4 of Art. 3 of the Law № 4015-1 does not contain criteria for the determination of insurance compulsory. The only criterion to distinguish mandatory from voluntary insurance is contained in paragraph 2 of Art. 927 of the Civil Code and Article 1.3. 935 Civil Code, which legally established that the mandatory insurance - is laying the law on a person to contract for insurance. Neither the Law № 4015-1, nor the Civil Code do not specify the consequences of the situation, when the law establishing the obligation of insurance, missing some of the provisions referred to in paragraph 3 of Art. 936 of the Civil Code and in Section 4 of Art. 3 № 4015-1.