Types of perch. All-Russian classifiers of services to the population

OKUN is an all-Russian classifier of services to the population. Roughly speaking, this is a set of codes by which it is identified which services are provided to the population by entrepreneurs and legal entities. In this case, the classifier contains information only about those activities that are related to services to individuals. That is, there are no codes in OKUN that designate the types of activities associated with the production or provision of services by some business structures to others.

Thus, OKUN codes are used in their work by individual entrepreneurs and LLCs, which are in direct contact with the population and provide services exclusively for individuals... Although they are gradually being replaced by OKVED codes duplicating a significant part of OKUN.

OKUN itself is divided into 8 sections, each of which includes more detailed codes with their decoding. Thus, you can use both individual highly targeted codes and entire sections.

OKUN is an older classifier, which is supposed to be replaced by OKVED. It remains from the days when separate blocks of species economic activity were allocated to separate classifiers. And according to the logic of the legislation, it should be replaced soon. But on this moment time, OKUN continues to be used.

Specialization of OKUN and its detailing, on the one hand, make it more convenient. On the other hand, it is easier to apply OKVED for statistics. And it is much easier for government agencies to work with it, for which it is naturally easier to process codes from a universal classifier, which contains everything that is needed.

Thus, OKUN:

• An old guide that will soon be discontinued;
• Specialized classifier of codes of services to the population;
• A relic of the old bureaucratic era.

And OKVED, in turn:

• Universal classifier of types of economic activities;
• A new version of the classifier, which should replace all the others;
• A document that is now preferable to use when registering a business.

Now, until January 1, 2016, it is still possible to apply OKUN codes. This is a kind of transitional period, after which (if it is not extended) the codes and only them will start to operate. That is, most likely in 2016, OKUN will cease to exist. And in all documentation it will be required to indicate only OKVED codes.

However, until the moment of the final decision, it is difficult to say something definite. It may also happen that the OKUN will be extended, for example, until 2017. That is, its codes can be used for a very long period of time. What exactly will happen - we will find out closer to the beginning of 2016.

Throughout 2015, all OKUN codes continue to operate and you can safely use them in your work. Just do not forget to prepare for the transition to OKVED codes at the beginning of 2016.

Here you can download OKUN for 2015. The classifier is designed like a document in Word format, you just need to open it and, if necessary, use the search text editor.

When providing personal services UTII 2018-2019 will be a good alternative common system taxation. But for the smooth use of the special tax regime, it is necessary to know the features and limitations of its application, which will be discussed in this article.

Features of taxation of UTII of personal services provided to the population

The legislation of the Russian Federation provides for the use of special tax regimes by taxpayers. One of these modes is UTII, which can be used in the implementation of certain types of activities.

In sub. 1 p. 2 art. 346.26 of the Tax Code of the Russian Federation states that one of these activities is the provision of consumer services. However, the possibility of using UTII when providing personal services on the territory of a specific municipality must be established by an appropriate decision of the authority local government... Typically in this decision the types of services in the provision of which it is possible to use UTII are given.

Situations often arise when personal services are provided in a neighboring city or district. In this case, it is important to make sure that the possibility of using UTII is established by the regulatory legal act of the local authority on the territory of which the activity will be carried out. This procedure is due to the fact that UTII for personal services is paid at the place of provision of these services. In addition, the Tax Code of the Russian Federation establishes the obligation to register with the local tax authority as a payer of UTII.

How is UTII taxed for the provision of personal services in 2018-2019?

In addition to the presence of the above normative legal act in force in the territory of the provision of personal services, it is necessary that these services relate to certain codes according to OKVED 2 OK 029-2014 (NACE rev. 2) and according to the classifier OK 034-2014 (CPES 2008), approved by order of Rosstandart dated January 31, 2014 No. 14-st, and were included in a special government list. Now such lists are contained in the order of the Government of November 24, 2016 No. 2496-r.

In accordance with the list of consumer services, the following activities should be considered:

• sewing various clothes (codes 14.11.2; 14.12.2; 14.13.3, etc.);
• furniture manufacturing according to individual order population (codes 31.02.2; 31.09.2);
• row construction works(41.10; 41.20; 42.21; 43.21, etc.);
• repair of computers and peripherals (codes 95.11; 95.12; 95.21, etc.);
• etc.

UTII in the provision of personal services: a physical indicator as the basis for calculating tax

For calculating the tax base, a physical indicator that characterizes the type entrepreneurial activity... When providing personal services, such an indicator will be the number of employees involved in the process of providing services. Moreover, when calculating a physical indicator for an individual entrepreneur, one should take into account himself, as well as administrative and managerial and service personnel.

In the absence of such personnel in the calculation, claims of regulatory authorities are possible, which will lead to fines and penalties for incomplete payment of UTII.

The value of the basic profitability for this physical indicator is set equal to 1,500 rubles.

Outcomes

To transfer household services to UTII, you need to study local regulations for the establishment in your territory of this special regime for this type of activity and familiarize yourself with the government list of household services for the presence of your type of activity code in it. If legal acts allow, you can register as a UTII payer. The tax should be calculated on the basis of a physical indicator, which for personal services is the number of personnel employed in providing them.

This section includes:

Physical and / or chemical treatment of materials, substances or components in order to transform them into new products, although this cannot be used as a single universal criterion for determining production (see below "waste recycling")

Materials, substances or converted components are raw materials, i.e. products Agriculture, forestry, fishing, rocks and minerals and products of other manufacturing industries. Significant periodic changes, upgrades, or transformations of products are considered to be manufacturing.

Manufactured products may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum purification product is used as a raw material for the primary production of aluminum products, for example, aluminum wire, which in turn will be used in necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified under the appropriate grouping of Section C Manufacturing, regardless of which machinery and equipment may include these items. However, the production of specialized components and accessories through casting / molding or stamping plastic materials includes grouping 22.2. The assembly of component parts and parts is also classified as production. This section includes the assembly of complete structures from constituent components, manufactured in-house or purchased. Waste processing, i.e. Waste processing for the production of secondary raw materials was included in group 38.3 (activities for the processing of secondary raw materials). While physical and chemical processing can occur, this is not considered part of the manufacturing process. The primary purpose of these activities is the main processing or recycling of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to the entire production as a whole, even if waste is used in these processes. For example, the production of silver from scrap film is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment in general are listed in Chapter 33 (repair and installation of machinery and equipment). However, the repair of computers, household devices is listed in grouping 95 (repair of computers, personal items and household items), at the same time, car repairs are described in grouping 45 (wholesale and retail and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in grouping 33.20

NOTE The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. Typically, manufacturing involves the recycling of materials to produce new products. These are usually brand new products. However, defining what constitutes a new product can be somewhat subjective.

Recycling implies the following activities involved in production and defined in this classifier:

Processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20;

Milk pasteurization and bottling, see 10.51;

Leather dressing, see 15.11;

Sawmilling and planing of wood; wood impregnation, see 16.10

Printing and related activities, see 18.1;

Retreading tires, see 22.11;

Production of ready-to-use concrete mixes, see 23.63;

Electroplating, metallization and heat treatment of metal, see 25.61

Mechanical equipment for repairs or bulkheads (e.g. car engines), see 29.10

There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.

They include:

Logging classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHERIES AND FISHERIES);

Modification of agricultural products classified in section A;

Preparation food products for immediate indoor consumption, classified in division 56 (catering and bar activities);

Beneficiation of ores and other minerals classified in section B (MINING OF MINERAL RESOURCES);

Construction and assembly work performed on construction sites classified in section F (CONSTRUCTION);

Activities of breaking up large batches of goods into small groups and the secondary marketing of smaller batches, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals;

Sorting solid waste;

Mixing paints according to the customer's order;

Metal cutting on customer's request;

Explanations for various goods classified in section G (WHOLESALE AND RETAIL TRADE; REPAIR OF VEHICLES AND MOTORCYCLES)

It is included in the Unified system of classification and coding of social and technical and economic information. In this regard, among the main tasks OKUN the following are called:

• study of the demand and supply of certain services;
• promoting the ability to provide the population with a variety of services by enterprises of any form of ownership, including individual entrepreneurs;
• comparison of the derived Russian classification of OKUN with international norms and standards;
• identification of the actual types of services required by the population in connection with the changing market conditions;
• ensuring the safety of consumers in terms of life and health, protection environment, prevention of damage to property and other harm through certification of services;
• improving the efficiency of using computer facilities and computer technology;
• forecast and accounting of the volume of services required by the population;
• development and improvement of standardization in this industry.

All-Russian Classifier of Services to the Population was intended to replace two outdated headings in the USSR. Its responsibility lies in the area of ​​responsibility of VNIIKI Gosstandart of Russia, which closely interacts with other departments and ministries of the Russian Federation, as well as organizations and enterprises. different forms property, providing all kinds of services to the population. Accordingly, the objects of OKUN are not only services provided to the population by legal entities, but also individual entrepreneurs... At the same time, neither the organizational and legal form, nor the methods of serving the population themselves, matter, as long as they are legal.

Codes in OKUN

The All-Russian Classifier of Services to the Population uses a hierarchical structure of classification and sequential method coding. OKUN codes look like this: XX X X XX KCH, where KCH is the check number. At the first level of the hierarchy (the first two digits), a general group of services to the population is allocated. There are 13 of them in the classifier. Each of them is assigned its own serial number - from 1 to 12, and under number 80 all other services to the population are assigned. Among the groups of services according to OKUN one can find, in particular, medical, tourist, household, housing and communal services, as well as services of banks, communications, cultural institutions, of a legal nature, and many others.

At the second level of the hierarchy, under the number 3 in the code, a subgroup is highlighted, which concretizes the general group. Number 4 corresponds to the third level of the hierarchy, where the type of service is indicated. But the last two digits before KCH already mean a specific service. In recording OKUN codes are written without spaces, except for separating the check number, that is, like this: XXXXXX KCH.

Each object in the classifier is expressed in two blocks: OKUN codes (six digits and KCH) plus a name block. In the latter, abbreviated names are actively used, and if a word is skipped, then a dash is put, and a slash is used for repetitions.

• Responsible for the support of the classifier: Rostekhregulirovanie
• Reason: Resolution of the Gosstandart of Russia dated 06.28.1993 No. 163 01.01.1994
• Approved: 03/28/2008
• Entered into force: 01.06.2008

What is OKUN

OKUN is the abbreviated name of the all-Russian classifier of services to the population, which is included in the Unified system of coding and classification of technical, economic and social information. OKUN is designed to solve such problems as:

• Study of the supply and demand of any services
• Comparison of the derived domestic classification with international standards and norms
• Assistance in the possibility of providing the population with various services by enterprises of various forms of ownership, including individual entrepreneurs
• Identification of relevant services that are required by the population in a changing market
• Improving the efficiency of the use of computer technology
• Ensuring consumer safety in terms of health and life, protecting the environment, preventing damage to property and other harm by certifying services
• Accounting and forecasting the volume of services required by the population
• Improvement and development of standardization in this area

OKUN was intended to replace 2 outdated Soviet headings.

How objects are classified in OKUN

The maintenance of the classifier lies in the area of ​​responsibility of the VNIIKI Gosstandart of the Russian Federation, which interacts closely with other ministries and departments of Russia, enterprises and organizations of various forms of ownership that provide all kinds of services to the population. The objects of the all-Russian classifier of services to the population are services that are provided by legal entities and individual entrepreneurs to the population. At the same time, it should be noted that neither the methods of serving the population, nor the legal form of organization matter, as long as they are legal.

What sections of OKUN codes exist

For OKUN, a hierarchical classification is adopted, all the classification set of objects is divided into groups. Further, each group is divided into subgroups, which in turn are divided according to their functional purpose into types of activities. The classifier uses a sequential coding system. OKUN includes such groups as consumer services, passenger transport services, communication services, housing and communal services, services of cultural institutions, excursion and tourist services, sports and physical culture, sanatorium and health services, medical services, veterinary services, legal services, services in the education system, banking services, market services, catering and trade services, other services to the population.

What is the structure of the code in OKUN?

The codes of the all-Russian classifier of services to the population look like this: XX X X XX KCH, where KCH is the control number. The first two digits are the first level of the hierarchy, where a general group of services to the population is allocated (there are 13 of them in total). Under the number three, at the second level of the hierarchy in the OKUN code, a subgroup is identified that concretizes the general group. The third level of the hierarchy corresponds to the number four, where the type of service is indicated. Spaces are not used in the record of the code of the all-Russian classifier of services to the population, except for the case of separating the control number. In the classifier, each object is represented by 2 blocks: the name block and OKUN codes (6 digits plus a check number). In the block of names, actively abbreviated names are used, while if any word is skipped, then a dash is put, for repetitions, a slash is used.