Test in social studies Activity - the way of the existence of people for the 10th grade with answers. The test includes two parts. Tasks with an answer selection (10 tasks) and tasks with a short answer (3 tasks).

Tasks with a choice of response

1. Activities are

1) the method of human relationship to the outside world, consisting of converting and subordinate to its human goals
2) the process of the most complete identification and implementation of its capabilities
3) the process of assimilation and further development by the person of cultural norms and social experience necessary for successful operation in society
4) a set of deeds of a person committed by him in a relatively long period of time in permanent or changing conditions

2. Social needs the need

1) in self-expression
2) in the knowledge of the surrounding world
3) in labor activity
4) in the dwelling

3. Promising cause of activity is

1) goal
2) Action
3) result
4) Motif

4. Specify the type of activity based on its compliance with social standards.

1) Progressive
2) Legal
3) Creative
4) Political

5. Are the following judgments about the needs?

A. Satisfaction of the needs causes human activity.
B. Natural, social and ideal human needs are interrelated.

1) is true only
2) true only b
3) Both judgments are true
4) both judgments are incorrect

6. Are the following judgments about human activity true?

A. Human activity is a chain of actions.
B. Human activity, in contrast to the behavior of the animal, is characterized by interaction with nature.

1) is true only
2) true only b
3) Both judgments are true
4) both judgments are incorrect

7. Are the following judgments are true about the general features of communication and games as the main activities of people?

A. The overall feature of communication and the game is that they suggest the mandatory availability of a partner.
B. The overall feature of communication and the game is that they involve the use of imitation.

1) is true only
2) true only b
3) Both judgments are true
4) both judgments are incorrect

8. In Russia, on April 4, 2005, the Public Chamber of the Russian Federation was established, which is an authority of expert control over the executive and legislative power, for compliance with the freedom of speech in the media. This is an example of activities

1) Economic
2) Social
3) Political
4) spiritual

9. The writer completed his work. Its result was the emergence of a new novel, which was waiting for the reading audience for so long. What additional Information will make the conclusion that the writer's work is labor?

1) provides for communication
2) suggests
3) is collective
4) gives pleasure

10. In the charter of medieval workshops, it was said that wishing to master the foundations of the crafts were to be engaged in this for several years under the post of master. After that, they became apprentices - the assistants of the master and then several years have comprehended the secrets of the crafts. The apprentice could become a master by passing a special exam before the elders shop: he had to make an exemplary work of his craft - masterpiece. What kind of main activity reveals this example?

1) Labor
2) Communication
3) game
4) Teaching

Jobs with a brief answer

1. Write down the word missed in the diagram.

2. Set the correspondence between the activities and their manifestations: to each position given in the first column, select the appropriate position from the second column.

Manifestations of activity

A) Modernization of transport infrastructure
B) implementation of scientific discovery
B) Small Entrepreneurship Investing
D) implementation of global modeling
D) holding economic reforms in society

Activities

1) practical
2) spiritual

3. Find the list of features in the list below, and write down the numbers under which they are indicated.

1) individual character
2) converting character
3) consumer character
4) productive character
5) Public Character
6) Programmed Character

Answers to the social studies test Activities - a way of existence of people for grade 10
Tasks with a choice of response
1-1
2-3
3-4
4-2
5-3
6-1
7-4
8-3
9-2
10-4
Jobs with a brief answer
1. Goal
2. 12121
3. 245

In appeal to the registration of IP or companies, their future business areas are indicated. They are denoted by codes of 4 characters. The list of such ciphers is installed in OKVED. This collection is constantly being changed, add-ons are made to it. The classifier identifies numerical values \u200b\u200bfor each sphere of entrepreneurship, which is valid within the boundaries of the Russian Federation. The classifier for the convenience of users is divided into groups and subgroups, each of them specializes in certain economic spheres.

Choice of activity

The applicant before submitting acts for registration should decide on the types of entrepreneurship according to OKVED directory. Each sector of the functioning of the IP and the organization here is assigned its code. OKVED is required by the state to establish the scope of the company or an individual entrepreneur.

The number of areas of activity that can be determined in circulation is not limited by law. The entrepreneur has the right to declare each code on his own request. Therefore, the application usually indicates different ciphers. It is recommended to limit the 20-30 codes. The bulk list will create confusion and will prevent the scope of the company or IP.

Among other codes it is necessary to choose one that is recognized as the main one.

The value of the main code

Information on OKVED codes, main and additional, fixed to the Unified State University, Jerip, Issument from the Registry and Information Letter. Ciphers are required for statistical reporting.

OKVED codes will be useful to an entrepreneur when registering in the FOMS, opening a current account in some credit institutions.

According to the law, entrepreneurs can make a profit from any sphere of unsuccessful activities. If the entrepreneur chooses "extra" codes is not scary. The priority activity is another matter.

The main type of activity is the direction of the work that brings the company or the PP prevailing revenue size. The cipher of the prevailing type of business should as much as possible to describe the future scope of the applicant's economic activity.

The choice of the main activity entails certain consequences. For example, this will affect the tariff that determines the amount of insurance fees on accidents and professional diseases. Consistent tariffs are used depending on the main type of activity. If the choice of IP or LLC fell on risk activity (Traumatic or causing development of caregings), then the amount of insurance payments will be higher.

OKVED codes are connected with taxation. Special modes, for example, USN, PSN, UNVD have limitations by type of functioning. So, a conflict of interests may occur. Organization or IP want to choose any of the preferential tax systems, but it does not apply to the activity, the code of which is listed in the statement from the register or the EGRIP. With such a situation, you will have to choose - either desired tax systemor OKVED.

So, if an entrepreneur wants to engage in insurance activities, the production of excisive goods or mineral mining, then he will not be able to work on USN.

ENVD and PSNs - systems that have the right to choose not every SP and the company, but only those who lead work in certain sectors of the market. Limitations are not only for the case.

The selected OKVED affects not only the taxation system, the amount of the tax, the number of transmitted in state bodies reporting. He plays a role if employees work in the IP. The contribution rate to the Socration Foundation "on injury" is calculated on the basis of tariffs for the main type of functioning.

Chief OKVED and UNVD code

Cipher plays a role in taxation single tax on imputed income. Thus, the entrepreneur is exempt from the duty to take the "zero" reporting on UNVD, if it really does not act as an activity falling under this system.

The duty to report occurs when the IP or the organization begin to work in this sector. Necessarily B. tax inspection The application for registration as a payer of UTII is transmitted.

Confirmation of the main business industry in the FSS

Employees decorated to implement their official duties on the basis of an employment agreement are subject to compulsory social insurance against industrial accidents and occupational diseases. This rule is fixed in FZ No. 125. The contribution is listed every month. The calculation is based on the tariffs that are determined by the class professional risk.

For each company, the size is approved annually on the basis of the information submitted by the company. The process of transmitting information is defined in the order of confirmation of the main type. economic activityapproved by Order No. 55.

For the purposes of FSS, the main recognizes that the type of functioning, from which the highest income was purchased over the past reporting period. If you do not report at the prescribed period about the actual prevailing direction of business and income, then the calculation is made on the basis of high tariffs for activities that are defined for the company, even if the business is not conducted in this area. Thus, "extra" codes can play their role and be unnecessary.

For the purpose of calculating the insurance premium, specific criteria for approving the main type of functioning are established:

for commercial companies - the overwhelming share in the total volume of goods produced or implemented;
for non-profit firms - the prevailing number of employees working in a specific industry.

The work in the prevailing direction of the activity is confirmed every year - until April 15. Companies that attract employees are transferred to the FSS acts that are specifically indicative of the predominance of one of the business directions. Organizations must annually submit relevant information. In entrepreneurs, this obligation arises when the key type of activity is transformed.

The magnitude of the tariff is approved by the Social Foundation. It can be 0.2 to 8.5% depending on the class of professional risk.

Confirmation of the prevailing type is allocated by the features if the insured is business in several sectors of the economy.

In this case, two options maybe:

The share of one activity prevails over other: in consideration, the class of professional risk corresponding to this area is taken into account.
Types of activity are equivalent in total mass: For the purposes of calculating the insurance premium, the area of \u200b\u200bfunctioning is taken, which is characterized by the highest class of professional risk.

Not to confirm the prevailing business scope at all is at all reasonable, since the entrepreneur will have to bear unnecessary costs for insurance contributions The highest tariff.

To confirm the main type of entrepreneurship, LLC is obliged to submit the following documentation in the FSS:

statement on the form of a certain legislator;
certificate confirmation;
explanatory note K. accounting balance (Exception: for small enterprises is not required).

The calculation of the profit is carried out according to the formula approved by the legislator: revenue after sale at a particular area is divided into total profits from all market sectors. The resulting result multiply by 100%.

Activities with prevailing specific weight is for the company main in this reporting period.

Example of calculation:

The company "World of Rent" specializes in 2 types of activities - Rent movies and copying video recordings. The total profit for the preceding period was 1.5 million rubles. Of these, in the first form - 500 thousand rubles, and on the second - 1 million rubles.

The proportion is calculated by the above formula:

- for rental - 500000/1500000 * 100% \u003d 33%

- to copy - 1000000/1500000 * 100% \u003d 67%

The data obtained suggests that the second direction of the company brings it a more significant revenue, and therefore the class of professional risk is calculated at the rate approved for the OKVED code appropriate to it.

We remind you that entrepreneurs who chose USN contribute to trauma. The specified category of payers should also confirm the prevailing type of activity.

The legislator has provided exceptions for some entrepreneurs.

SP (transmit written appeal and the required documentation in the FSS, if the main type of activity changes);
Newly educated firms that function less than a year.

The installed tariff of the company and IP are notified no later than 14 days from the date of the transfer of documentation. The form of notification is approved by the legislator. Up to this point, payments are charged on tariffs that acted in the previous period.

An ambiguous situation occurs when ohthas or IP transformed the predominant business sector throughout the year. The legislator found that in such a situation the tariff will not be revised. Transformations will follow only next year.

Some entrepreneurs try to avoid unnecessary costs due to the fact that they are confirmed by the FSS type of activity with low level Insurance payments. This cunning is easily detected, as businessmen are obliged to transfer the balance sheet among other documentation.

Changing the main code OKVED

Code transformation may be needed as a result of the functioning of the enterprise. For example, the company wants to change specialization and expand production in another market sector.

The procedure for changing codes is different for IP and LLC. In the latter case, it is necessary to further make changes to the constituent documentation of the company when it is prescribed by specific functioning sectors for the organization. In addition, on behalf of the company, the leader has the right to act exclusively. Appeal and acts should be certified by the notary.

To change the main code, the businessman transmits a statement to the tax inspectorate:

title list (p. 1.1, 1.2, 1.3) - in paragraph 2, the number 1 is affixed;
list N (p.1) - Clause 1.1 - updated OKVED;
sheet H (p.2) - p.2.1 - the main cipher, which is subject to liquidation;
sheet R - data on the applicant.

Other ciphers are not necessary to enter the application. The numbers are made from left to right from the first cell. The code consists of 4 characters. This requirement indicates the legislator.

Not later than 15 April 2014, companies must confirm their main type of activity in the FSS. Based on it, the rate of contributions for injuries for 2014 is established. For what indicators you can determine the main activity, we will tell in the article

06.03.2014
Magazine "Salary"

As follows from Article 5 of the Federal Law of 24.07.98 No. 125-FZ, persons (including foreigners and stateless persons) are considered insured, performing work on the basis of:

employment contract;
a civil law agreement, if for such a contract the insurer is obliged to pay insurance premiums for them.

With payments and other rewards in favor of insured persons, the insured is obliged to pay insurance premiums in case of injury (paragraph 1 of Art. 20.1 of Law No. 125-FZ).

Contributions depends on insurance Tariff (paragraph 1 of Art. 22 of Law No. 125-FZ), and the insurance rate is from the class of professional risk, which the territorial body of the FSS of the Russian Federation establishes in accordance with the main type of activity of the insured.

Professional Risk Classes and Insurance Tariff

Types of economic activity are classified and encoded in accordance with the OKVED, approved by the Resolution of the State Standard of Russia from 06.11.2001 No. 454-Art.

The procedure for attributing types of economic activity to the class of professional risk is determined by the rules approved by the Decree of the Government of the Russian Federation of 01.12.2005 No. 713 (hereinafter referred to as the rules). The classification of activities in risk classes approved by order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n.

Insurance rates differentiated in 32 professional risk classes are established annually by federal law (Part 1 of Art. 21 of Law No. 125-FZ). According to Article 1 of the Federal Law 2.12.2013 No. 323-ФЗ in 2014, insurance premiums for injuries are paid in the manner and at the tariffs that are established Federal law 22.12.2005 No. 179-FZ. Compliance of insurance rates of professional school classes are given in the table.

Table. Compliance of insurance tariffs of professional risk

Professional risk class	Insurance tariff

Example. One of the activities of the economic activity of Olympstroy is the construction of sports facilities. According to Okvhede, the activities of "Construction of sports facilities" is assigned code 45.23.2 OKVED. This type of activity refers to the VIII class of professional risk. For this class, an insurance rate is installed 0.9%. With payments in favor of the insured persons, the insured will pay insurance premiums in case of injury in the amount of 0.9% of the amounts of data.

How to determine the main activity

The main type of economic activity of the company is the one who, according to the results of the previous year, has the greatest specificity in the total volume of products and services rendered (paragraph 9 of the Rules). In practice, an indicator of the proportion of revenue from sales of products according to the compared activities is used to determine the main type of activity.

Example.The first type of activity of Olympstroy is the construction of sports facilities (code 45.23.2 OKVED). The second type of activity is the preparation of the construction site (code 45.1 OKVED).

The total amount of revenue for 2013 amounted to 100 million rubles. (without VAT), of which the amount of revenue:

in the first type of activity - 75 million rubles. (without VAT);
second - 25 million rubles. (without VAT).

Calculate the proportion of income for each type of activity of the organization. To do this, revenue for each type of activity we divide the overall revenue and multiply by 100%.

The proportion of income for the first type of activity of the organization will be 75% (75 million rubles: 100 million rubles. × 100%).

For the second type of activity, the share of revenue will be 25% (25 million rubles: 100 million rubles. × 100%).

Since the share of income in the first type of activity is more, it will also be for the organization of the main one.

As a result of calculations, it may be that total amount revenue has developed from equal parts of revenue by different types organization activities. In this case, the FSS of the Russian Federation recognizes the main type of economic activity, which has the highest class of professional risk (paragraph 14 of the Rules).

Example. The first type of activity of the Olympstroy organization is the construction of sports facilities (code 45.23.2 OKVED). The second type of activity is the preparation of the construction site (code 45.1 OKVED). Both types of economic activity are distributed to equal parts in the total volume of products and services rendered. The first type of activity of the organization refers to the VIII class of professional risk (corresponds to the rate of 0.9%), the second - to the XI class (rate 1.2%). Consequently, the main type of economic activity of the organization will be the second - preparation of the construction site (code 45.1 OKVED). FSS RF will establish a professional risk class for Olympstroy.

the Russian Federation

"Guidelines for the definition of the main activity of commercial organizations on the basis of the all-Russian classifier of the types of economic activity" (approved by the State Statistics Committee of the Russian Federation of 02.12.2002 N AC-01-24 / 5420)

Approve
First Deputy Chairman
State Status of Russia
A.Y. Surinov
December 2, 2002 N AC-01-24 / 5420

Instructions for the definition of the main type of economic activity on the basis of the All-Russian Classifier for Economic Activities (hereinafter referred to as instructions) establish a single approach to the definition of the main activity (hereinafter - the ATS) commercial organizations.

Commercial organizations (economic partnerships and societies, production cooperatives, state and municipal unitary enterprises) Are organizations pursuing the extraction of profits as the main goal of their activities.

The characteristic "main type of activity" of the organization allows them to group them by type of activity for subsequent economic and statistical analysis and create the original basis for the formation of samples of various statistical surveys.

These instructions are used to classify the activities of organizations that exercise several types of activities (multi-profile). The algorithm for determining the Department of ATS is based on the descending method of "top-down" recommended by the European Union (Eurostat).

ATS commercial organization (while takes into account the activities of all it separate divisionsRegardless of their location) is determined on the basis of the All-Russian Classifier for Economic Activities (hereinafter - OKVED), approved by the Resolution of the State Standard of Russia from 06.11.2001 N 454-st "On the adoption and enactment of OKVED".

The definition of ATS of the Commercial Organization is carried out by the territorial bodies of the State Statistics Committee of Russia on the basis of information provided in the prescribed manner in the forms of federal state statistical observation.

The main type of activity established by the business entity is used when filling out the forms of federal state statistical observation and should be one for all statistical forms submitted in the current year.

In the case of the production of goods in accordance with the Production Decision Agreement, the corresponding type of activity is taken into account when determining the ATS of that organization, which actually carried out the production of products, regardless of the conditions and order of the product section.

For commercial organizations, first included in the set of statistical observation facilities, the first of the stated activities specified in the constituent documents identified by state statistics authorities under the establishment of an organization for registration with the Unified State Register of Enterprises and Organizations (EGRPO).

Instructions are developed by the management of statistical planning and the organization of statistical observation jointly with the structural divisions of the State Statistics Committee of Russia.

Economic activities or production (in the future - "Activities") follows from the interaction of funds (equipment, labor force, manufacturing processes, information network, species of raw materials) leading to the production of certain goods and services. The activity is characterized by the expenditure of products (goods and services), production process and manufactured products.

There are basic, secondary (secondary) and auxiliary activities.

The main type of economic activity is the type of economic activity that creates the greatest part Gross value added. It is not necessary that the main type of economic activity amounted to 50% or more gross value added.

The secondary (secondary) activity is any other (not defined as the main) activities for the production of goods and services, i.e. Types of economic activity related to different areas of production.

Products of basic and secondary activities are usually designed for marketing on the market.

Auxiliary activity is activities that are carried out within the framework of the Organization to ensure or facilitate the production of this organization of goods and services intended for sale to the side. The products of these auxiliary activities themselves are not supplied by third parties. Most auxiliary activities produce services (administration, accounting, data processing, sales, marketing, warehousing, transportation, etc.).

2.1. Criteria used in determining ATS

Theoretically added value is precisely the indicator that can be used as a criterion in determining the ATS. In practice, it is usually not possible to obtain value-added data separately for each type of activity, so the main type of activity is determined by other indicators, in particular:

For commercial organizations that are not subjects of small entrepreneurship - the annual volume of goods issued or services rendered (in trade - gross profit) according to the relevant type of activity as a percentage of the corresponding indicator on legal entity generally.

The procedure for determining the value of goods issued or services rendered (in trafficking - gross income) is established by the relevant regulatory documents State Statistics Committee of Russia;

For commercial organizations that are small business entities - annual turnover or annual profit (in accordance with the Federal Law of 14.06.95 N 88-FZ " state support Small business in the Russian Federation ").

At the same time, under the "turnover" refers to "revenue (net) from the sale of goods, products, works, services (minus value added tax, excise taxes and similar obligatory payments)", and under the "profit" - "gross profit".

The main activity is determined as of January 1 of the reporting year on the basis of statistical data on the results of all types of economic activity of the reporting organization for the previous year.

At the same time, the activities listed in the information letter of the MMC of the State Statistics Committee of Russia or the Territorial Body of State Statistics on the inclusion of the organization in EMGPO were taken into account.

The main type of activity established by the Organization, as a rule, does not change during the entire reporting year in order to comply with the principle of stability. In accordance with the indicated rules of "stability", the organization must ensure that the indicators of the activities have exceeded the indicators of the activities within two years in accordance with which this organization Currently classified, except in cases:

Changes in the charter, eliminating the specified activity;

Organization's requirements for changing the main type of activity and its refusal to submit reports as before the type of activity.

2.2. The procedure for determining OWD

To determine the ATS, it is necessary:

1. To determine the list of types of economic activity carried out by the organization at the level of groups or subgroups of the OKVED, and for each of the types of economic activity, calculate the value of the criterion specified in paragraph 2.1. When determining the list of economic activities, it is necessary to be guided by section 1 of these instructions.

2. If, for one of the types of economic activity, the value of the criterion will be 50 or more percent, then this type of activity should be considered the main (Example 1).

3. In all other cases, the ATS should be determined in stages using the "top-down" method (Example 2).

In this case, classification is carried out on the highest level of aggregation corresponding to the section (letter notation), to the lower in accordance with the OKVED code structure, in which each of the subsequent levels grows the types of activity on a deeper specialization (class - 2 signs, subclass - 3 signs, Group - 4 signs, subgroup - 5 characters, view - 6 characters).

Stages of definition of the ATS method "from above - down":

To form a list of OKVED sections, which include the types of economic activities carried out by the organization.

Determine for each of the sections the value of the criterion by adding the values \u200b\u200bcorresponding to (related to the section) of economic activities.

Determine the main section - section with the greatest value of the criterion.

In the main section to form a list of classes and determine the value of the criterion for each of them by adding the values \u200b\u200bof the criteria of activities related to it.

Determine the main class - the class with the greatest value of the criterion.

In the main class to form a list of subclasses and determine for each of them the value of the criterion by adding values \u200b\u200bthat are included in these subclasses of types of economic activity.

Determine the main subclass - a subclass with the greatest value of the criterion.

In the main subclass, form a list of groups and determine for each of them the value of the criterion by adding the corresponding values \u200b\u200bfor the types of economic activity included in these groups.

Determine the main group - a group with the greatest value of the criterion.

In the main group, choose a species group with the greatest value of the criterion.

The code of the selected species group will be the code of the main type of economic activity.

In the event that there will be two or more identical values \u200b\u200bof the criterion on any of the stages of determining the ATS (determining the main partition, class, etc.), the preference should be given to that section, class, etc., which corresponds to the ATS The previous year, and in the absence of such data - the first declared in the constituent documents (Example 3).

2.3. Examples of determining the main type of economic activity

Section	The code	Grouping name	The cost of manufactured products (thousand rubles)	The value of the criterion
D.	28.12		29000	59%
D.	28.62	Tool production	15000	31%
D.	28.74.1		5000	10%
		Total in enterprise	49000	100

The main type of economic activity in this case corresponds to the OKVED grouping 28.12 "Production of construction metal products", because It corresponds to the value of the criterion of more than 50% (59%).

Example 2.

The company carries out the following activities:

Section	The code	Grouping name	Release of goods and services (thousand rubles)	The value of the criterion
D.	28.12	Manufacture of construction metal products	7000	7%
D.	28.62	Tool production	21000	21%
D.	28.74.1	Production of fasteners and springs	3000	3%
D.	28.75.11	Production of shells, sinks, baths and other sanitary and technical products and their component parts from ferrous metals, copper and aluminum	4000	4%
D.	29.22.6	Manufacture of other lifting and transport equipment	18000	18%
G.	51.54.1	Wholesale of hardware	34000	34%
K.	74.30.5	Tests and analysis of the mechanical and electrical characteristics of finished products: motors, cars, machine tools, radio-electronic devices, communication equipment and other equipment, including mechanical and electrical components	13000	13%
		Total in enterprise	100000	100

Since none for one type of activity, the value of the criterion does not exceed 50%, we determine for each of the sections the value of the criterion by adding the values \u200b\u200bof the corresponding (related to the section) (thousand rubles) of the types of economic activity.

The main section is section D "processing production", which corresponds to the greatest value of the criterion 53%.

We determine the list of classes of it in it and the corresponding values \u200b\u200bof the criterion.

The main class will be class 28 "production of finished metal products", which corresponds to the greatest value of the criterion 35%.

The main subclass is the subclass 28.6 "Production of knife products, cutlery, tools, lock and hardware", which corresponds to the greatest value of the criterion 21%.

Since only one group of 28.62 "Production of tools" includes in the main subclass, then we define, accordingly, we define that the main type of activity corresponds to this code of the OKVED.

The company implements the following types of economic activity:

Section	The code	Grouping name	Turnover (thousand rubles)	The value of the criterion
G.	50.10.1	Motor vehicle wholesale trade	12000	10%
G.	50.20.1	Maintenance and repair of passenger cars	8400	7%
G.	50.30.1	Wholesale trade in car parts, nodes and accessories	13200	11%
G.	50.50	Retail sale of motor fuel	24000	21%
G.	51.51.2	Wholesale trade of motor fuel, including aviation gasoline	57600	49%
G.	52.25.12	Retail trading beer	2400	2%
		Total in enterprise	117600	100

Since all types of activity refer to one section and no type of activity, the value of the criterion for which is equal to or more than 50%, then we turn to the definition of the main class.

In this case, to determine the main class, it is necessary to use the recommendations of paragraph 2.2. If you assume that the main activity previous period (year) referred to class 51, then the main activity will be "Wholesale trade of motor fuel, including aviation gasoline" (code 51.51.2). If we assume that the main type of activity of the previous period was class 50, the main activity will be the "retail trade of motor fuel" (code 50.50).

Vertical integration

The vertical integration of economic activities arises if different stages of production are carried out by the same organization sequentially and if the production produced at one stage serves as a factor in production at the next stage. For example, trees roll, combined with a sawmill; Clay mining, combined with bricks production; Production of synthetic fiber combined with weaving production.

As a rule, the classification of an organization with vertical integration should be carried out on the basis of the type of economic activity, which makes the highest contribution to the value added of the products and services produced. Nevertheless, practically, due to the presence of data, it is "final products" it is often defining for the classification.

The activities of economic entities selling from their own behalf of products made on their order in other organizations are classified in section G (Wholesale and retail). When business entities play a significant role in the design and development of products (provide an artist to the technical, technological, design documentation necessary for production; transfer to the Contractor "know-how", patents, etc., that is, actually stimulate the production of fundamentally new products for it ) And the risk associated with production (are owners of raw materials and materials, of which products are produced; transmitted by the Contractor for rent or lease during the execution of the order the necessary equipment, technological devices, etc.), and the volume of production of this product During the year, at least 50% of the products of this species in the enterprise as a whole, their activities are classified as if this product was carried out by the organization independently.

Subcontracting for a fee or on a contractual basis

Organizations that are performed by subcontract works for remuneration or on a contractual basis are classified as well as organizations that produce similar goods or services for their own account. Distinguish two main types of work:

1. Works performed by customer documentation. In this case, the contractor presents the subcontractor all the technical documentation necessary for the production of ordered products. This situation is found mainly in the metalworking sector (forging, mechanical processing, stamping, as well as casting).

2. Works performed on request. The subcontractor subjures a certain processing an object supplied by the Contractor. Such an object can be any: from raw materials to parts of machining machines. The work performed may be in the processing of metals (for example, chrome), in the preparation of fruits for canning, etc.

Installation and installation of equipment at its place of use

Organizations, the main activity of which is to install or install the building elements and equipment necessary for the operation of the building as such, are classified in the Construction section (class 45 of the OKVED). This includes, for example, the installation and installation of equipment for heating and ventilation, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door blocks, and the like.

Work on starting and adjustment of mounted engineering equipment of buildings and structures is classified in class 45 "Construction".

If the delivery of goods, its installation is made at the request of the buyer in a separate agreement and is not included in the cost of the goods sold, then such activities should be classified as an independent activity.

Repair and maintenance

Organizations carrying out repair and maintenance of machines and equipment are classified similarly to organizations that produce this equipment, with the exception of organizations:

Which produce repair or maintenance of cars and motorcycles and are classified in subclasses 50.2 and 50.4;

Which repair the items of personal use and household goods and are classified in a subclass 52.7;

Which produce repair of sanitary equipment and other internal systems of buildings and structures or installation and maintenance of control systems for central heating systems (except for repair and maintenance of central heating boilers high heat production) and are classified in groups 45.31; 45.32; 45.33;

Which produce reconstruction, major, current repair of buildings and structures, are classified in class 45;

carried out on behalf of third parties. Nevertheless, it is necessary that the main type of economic activity was trade in goods, not changed more than it is usually accepted during the sale.

Current trading operations do not affect the basic properties of goods and include, for example, sorting, dividing into smaller parties, packing, mixing and packaging.

In addition, the above operations include the provision of services related to the sale of goods, such as the delivery and installation of electrical equipment, as its integral parts.

In wholesale trade there are a number of types of economic activity in which current operations may occupy an important place. For example, additional packaging of goods in front of their delivery to retail.

Trading through agents ( commission tradeBoth wholesale trade are combined into one class. Groups covering wholesale trade Through agents, combined into one subclass (51.1), while the wholesale trade for its own account in the classification provides for six subclasses (51.2 - 51.7).

Retail comes in a separate class in which there are six subclasses for different species Retail and one additional subclass designed to repair personal items and household products. Trading in cars, as well as their maintenance and repair, retail trade of motor fuel form class 50.

Trading through agents (commission trade)

Subclass 51.1 "Wholesale trade through agents (for a fee or on a contractual basis)" combines all organizations whose main type of economic activity is on sale on behalf of third parties. These organizations can be trading agents, brokers or trading associations carrying out transactions at the expense of third parties. Retail commission trade is not separately shown, it is classified in the appropriate subclass of class 52.

Wholesale

Subclasses, including wholesale trade, combine all organizations whose main type of economic activity is primarily in resale products from their own name retailers, industrial or commercial consumers and other wholesale merchants.

Wholesale trade is classified by type of goods. No other criteria for calculating is accepted. For example, it is not taken into account whether products are produced in the country, or imported, and / or exported, etc.

Retail

Subclasses, including retailers, combine all organizations whose economic activity is primarily on sale of goods (for their own account or at the expense of third parties), mainly to the population.

Retail trade is most often in public spaces. There are nevertheless other forms of retail, such as orders by mail or by telephone, trade with mobile vehicleTrade in temporarily reserved areas, as well as sale from the warehouse.

Retail is classified by the type of trading site (trading point). Specialized retail trade in new products is further classified depending on the types of goods sold.

Other possible aspects of retailers, such as types of service (traditional service, self-service, etc.), trade in public principles and trade associations, as well as criteria establishing the difference between cooperative and other types of retail trade, are not taken into account.

Organizations that are engaged simultaneously by several types of economic activities in the field of retail, without giving preferences to any of them are classified in a subclass 52.1. This subclass included group 52.11 for organizations selling, mainly by food, including drinks, and tobacco products, as well as group 52.12 - for organizations selling, mainly, other types of goods.

Based on the established criteria, retail trade in stores should be classified in the respective groups of subclasses 52.1 - 52.5, outside the stores - in the subclass groups 52.6.

How to determine what type of activity is the main accounting and reflection goals on account 90, or can you reflect several types of activities at once?

The organization performs several types of activities at the same time. How to choose the main view for account purposes - read the article.

Question:The organization applies OSN, carries out activities - trade, production of sanitary and technical work. How to determine what type of activity is the main for the purposes of accounting and reflection on account 90, or can I reflect several activities at once? The main type of discharge from the EGRUL is trading. In the current quarter, the organization has income on trade, as well as product production, is it possible and the production of products can be given to the main type of activity, if in the incorporation it is specified as an additional? Do you need to distribute expenses that relate to different types of activities in accounting and tax Accounting? If there are costs of activity, the production of sanitary and technical work (construction), but there are no income in this type of activity whether these amounts can be attributed to the costs in the current quarter or need to wait for revenues for this type of activity and how to write off the costs Performance of construction work in accounting and tax accounting? How to organize income and expenses for different types of activities: production of sanitary and technical works and construction - expenses to collect on account 20, trade - expenses to collect on account 44? In the tax accounting to direct expenses include the cost of the product and transportation costs, which relates to such traffic expenses? And how to write them off in tax account?

Answer:1. OKVED is not attached to the reflection order. financial results According to several activities. In this case, the organization should be guided by the instructions for applying the plan of accounts and PBU 9/99 and PBU 10/99. In your case, production and trade should be reflected in accounts 90.

2. Yes, if expenses relate to different types of activities, they must necessarily be distributed in accounting and tax accounting.

3. No, if you are produced construction works If there are direct costs, then in the absence of revenue in this direction in accounting, you can recognize only indirect costs.

The procedure for reflection of income and expenses under construction contract depends on what types of contracts and working conditions are carried out.

More information about this:
Accounting at the contractor
- How to arrange and reflect in accounting and taxation income and expenses of the general contractor
- How to reflect in accounting and in taxation income contractor under construction contract
- How to reflect in accounting and in taxation the costs of the contractor under the contract of construction contract

4. For each type of activity to the main cost accounts and revenues should be applied subaccount. Tax accounting can be conducted on accounting registers, and you can create separate accounting for registers for each type of activity.

5. Trade to direct costs include:
- Purchased value of goods. How to count it, the organization has the right to determine independently. For example, you can include the costs that are related to the purchase of goods. This, in particular, spending on packing, warehouse and other costs paid by another organization. The selected option will secure accounting policies for tax purposes;
- Expenditures on the delivery of goods before the buyer's warehouse (when they are considered separately from the value of the goods themselves).

Justification

Order of the Ministry of Finance of the Russian Federation of 31.10.2000 N 94N

"On approval of an accounting plan for financial and economic activities of organizations and instructions for its use"

Section VIII. Financial results

The accounts of this section are intended to summarize information on income and expenses of the organization, as well as identifying the final financial result of the organization's activities during the reporting period.

Account 90 "Sales"

Account 90 "Sales" is intended to summarize information on income and expenses related to the usual activities of the organization, as well as to determine the financial result on them. This account reflects, in particular, revenue and cost of:

finished products and semi-finished products of own production;

works and services of industrial nature;

work and services of non-industrial nature;

purchased products (purchased for configuration);

construction, assembly, design and exploration, geological exploration, research and system, etc. work;

services for the carriage of goods and passengers;

freight forwarding and handling operations;

communication services;

providing for a fee for temporary use (temporary possession and use) of its assets under the lease agreement (when this is the subject of the organization's activities);

providing rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property (when it is the subject of the organization's activities);

participation in authorized capital other organizations (when it is the subject of the organization's activities), etc.

When recognized in accounting, the amount of revenue from the sale of goods, products, work, the provision of services, etc. is reflected on the loan account 90 "Sales" and the debit of account 62 "Calculations with buyers and customers." At the same time, the cost of sold goods, products, works, services, etc. is written off the credit of accounts 43 " Finished products", 41" Goods ", 44" Sale expenses ", 20" Basic Production ", etc. In the debit of account 90" Sales ".

As in tax accounting to distribute direct and indirect costs

In tax accounting, the costs of production and implementation are divided into two groups:

straight (basic);
indirect (overhead).

Production of goods, works or services

What expenses in the production of goods, works or services to include direct, and which to indirect, you are entitled to determine yourself. The list of expenses approves the head of the organization and records it in accounting policies.

By choosing, guided by the following principles. As part of direct spending, reflect those costs that are directly related to production or implementation. It can be focused on industry specifics and proceed from the specific characteristics of the production process in the organization itself.

Usually, direct costs are attributed to:

material costs. In particular, the cost of the purchase of raw materials and materials that will be used directly in production, as well as components that are subjected to installation, and semi-finished products requiring additional processing;
expenses for the remuneration of employees employed in industrial activities and contributions to social insuranceaccrued with these amounts. The same applies to contributions for insurance against accidents and occupational diseases;
depreciation of fixed assets that are used in the production of goods, works or services.

Trade

For trade organizations, a list of direct expenses fixed. It is given B. Tax Code RF. Direct costs include:

purchased value of goods. How to count it, the organization has the right to determine independently. For example, you can include the costs that are related to the purchase of goods. This, in particular, spending on packing, warehouse and other costs paid by another organization. The selected option is consolidated in accounting policies for tax purposes;
the cost of delivery of goods to the buyer's warehouse (when they are considered separately from the value of the goods themselves).

All other expenses (except nonealization expensesprovided for) relate to indirect and reduce income from the implementation of the current month.

Such an order is provided for by the Tax Code of the Russian Federation.

Is it possible when calculating the income tax attributed to direct costs the cost of delivery of goods from the supplier to their own transport. The organization is engaged in trading

Yes, you can.

The cost of delivery of goods to its warehouse The trading organization should include in direct costs. At the same time, some separate conditions or restrictions are not established. And it means, it does not matter whether the buyer pays for the delivery of a third-party organization or transport the goods on its own.

A specific list of expenses that a trading organization should include in the directory, the Tax Code of the Russian Federation does not establish. Therefore, determine it on your own and register in accounting policies for tax purposes (paragraph 1 of Article 318 of the Tax Code of the Russian Federation). In preparation, the list can be focused on the approximate range of transport and procurement costs, which is shown in Appendix 2 Methodical instructions, approved by the Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n. For example, the costs can be attributed to the cost of loading and unloading work, for the services of freight forwarders, for temporary storage of goods on the way. If the organization uses specially dedicated autotransports to the delivery of goods, direct expenses should include car depreciation, salary of drivers with deductions, the cost of fuel consted during transportation, etc. But the costs of maintaining their own vehicles engaged in the carriage of goods should be To indirect expenses. For example, the cost of repair and maintenance. They are not directly related to the purchase of goods. This follows from the provisions of the Tax Code of the Russian Federation. There is a similar explanation in the Ministry of Finance of Russia of January 13, 2005 No. 03-03-01-04.

Can a trading organization attributed to direct costs when calculating the income tax costs for the delivery of goods that it ships buyers directly from manufacturers. The organization is engaged in trading

No, he can not.

Direct expenses include the cost of delivery of purchased goods (transportation costs) only before the organization's warehouse, if they are not included in the price of their acquisition. Since during transit trade, the goods ship immediately to the buyer, bypassing their own warehouse, the specified conditions are not met. Therefore, such transport costs should be considered as expenses related not to the acquisition, but with the sale of goods.

The costs associated with the transportation of the goods being implemented are indirect. At the same time, they reduce the income from the sale of these goods. Such an order follows from the provisions and paragraph 3 of Article 320 of the Tax Code of the Russian Federation.

When recognifying expenses

Indirect costs in the full amount write off in the period to which they relate. That is, according to the rules of the Tax Code of the Russian Federation.

But direct expenses will have to distribute. That part of them, which relates to the remains of unfinished production or unrealized goods, cannot be recognized in current expenditures. This can be done only as the goods and work are realized, in the value of which such expenses are taken into account.

Expenses when income no

Situation: As in the calculation of income tax, the method of accrued to take into account direct and indirect costs, if in the reporting period there are no revenues from sales. The organization does not apply to the newly created

If in the reporting period there are no income, the organization can recognize only indirect costs.

An explanation is simple - to recognize direct costs only as the goods, works or services are realized, in the value of which costs include. Direct expenses that belong to the remnants of unrealized products, when calculating income tax is impossible.

As for indirect expenses, they are not tied to the revenue received. They can be taken into account in the current period. And expenditures in tax accounting recognize only the costs that meet the following criteria:

aimed at receiving income and are economically justified;
documented.

Costs relate to several periods

Situation: As when calculating the income tax by the method of accrued to take into account the indirect costs that relate to several reporting periods

Such expenses need to be distributed.

Indirect costs when calculating income tax by the method of accrual are taken into account in the period to which relate. Therefore, to write off the same indirect expenses, which relate to several reporting periods (paragraph 2 of Art. 318, paragraph 1 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).

There is such an order.

Indirect costs write off evenly in the reporting periods. Apply so if you can define the period during which the costs will be made or revenues under the contract. The degree in spending is determined based on the duration of the contract or on another document. For example, for a license forms in which its validity period will be specified. (para.

In particular, such costs can be distributed:

evenly during the period approved by the Order of the Head of the Organization;
in proportion to income received from sales.

The selected method of distribution of expenses related to several reporting periods, determine the organization's accounting policy for tax purposes.

An example of reflection in the calculation of the income tax of indirect expenses related to several reporting (tax) periods

On April 1, 2016, the organization concluded with A.S. Condrathev author's contract for the transfer of non-exclusive rights to use the Condrathev Musical Work created. The contract was concluded for two years (from April 1, 2016 to March 31, 2018).

Under the terms of the contract, Kondratyev is paid a remuneration in the form of a fixed one-time payment in the amount of 144,000 rubles.

When calculating income tax, the organization applies the accrual method. In the accounting policy of the Organization for 2016 for tax purposes, it was established that the costs of long-term contracts are charged to current expenditures evenly during the entire term of these treaties.

The reporting period for income tax in the organization is a quarter. The amount of remuneration that an accountant can take into account the tax base of each reporting period is 18,000 rubles. (144 000 rub.: 8 blocks).

In addition, there is a certain group of indirect expenses that relate to a decrease. tax base Not at the time of occurrence, but according to a special algorithm, a specific chapter 25 of the Tax Code of the Russian Federation. Such expenses, in particular, include research expenses and developmental development (), insurance costs (clause 6 of Article 272 of the Tax Code), etc.

For more information about accounting for future periods, see how to take into account when calculating the income tax, expenses relating to several reporting periods.

Order of the Ministry of Finance of Russia from 06/05/1999 No. 32n

"On approval of the situation accounting "Revenues of the organization" PBU 9/99 "

II. Revenues OT. ordinary species activities

5. Income from ordinary activities is revenue from the sale of products and goods, adventures related to the performance of work, the provision of services (hereinafter referred to as the revenue).

In organizations, the subject of activity of which is to provide for a fee for temporary use (temporary possession and use) of their assets under the lease agreement, revenues are revenues, the receipt of which is associated with this activity (rent).

In organizations, the subject of activity of which is the provision of rights for the fee arising from patents for inventions, industrial samples and other types of intellectual property, revenues are revenues, receipt of which is associated with this activity (license payments (including royalties) for the use of intellectual property).

In organizations, the subject of activity of which is to participate in the authorized capital of other organizations, revenues are revenues, the receipt of which is associated with this activity.

Revenues received by the organization from providing for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial samples and other types of intellectual property, and from participation in the authorized capital of other organizations when it is not the subject Organizations are related to other income.

6. Revenue is adopted to accounting in the amount calculated in monetary terms equal to the value of admission money and other property and (or) the magnitude accounts receivable (taking into account the provisions of paragraph 3 of this Regulation).

If the admission value covers only part of the revenue, then the revenue adopted to accounting is defined as the amount of receipt and receivables (in a part not covered by the receipt).

Alexander Sorokin answers,

deputy Head of the Department of Operational Control of the Federal Tax Service of Russia

"CCP must be applied only in cases where the seller provides the buyer, including its employees, a deferment or installments on the payment of their goods, works, services. It is these cases that, in the opinion of the FTS, belong to the provision and repayment of the loan to pay for goods, works, services. If the organization issues a cash loan, receives a return of such a loan or he also receives and returns a loan, the cashier does not apply. When it is necessary to punch a check, see