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How to determine the type of activity on OKVED

Before registering a business, it is necessary to determine the type of activity according to the OKVED directory. This is a special classifier that contains several sections, and its code has been assigned to each type of activity. OKVED helps the state determine what your enterprise will do.

The registration statement is usually not limited to one code. It is customary to indicate all types of activities that plan to do. The legislation does not establish restrictions on the number of codes, but should not specify more than 20 types of activities. An impressive list of OKVED codes on the contrary will prevent evaluate on what you specialize. If necessary, you can always be the activities specified during registration.

How to choose OKVED?

First, select a section that matches your field of activity. Then inside the section step by step you will reach the desired group and activity code. Maybe you will find some codes that suit you. Choose among them the most characterizing your activity and use it as the main one, and the remaining specify additional.

Okvonds need to be chosen with detail at least 4 characters. If you approached the whole group of activity, then you do not need to specify the codes in it. If you want to characterize your activity in more detail, specify the class code below in 5 or 6 characters.

To help you, we have prepared a list of skills for the most common businesses:

49.41.1 - Transportation of goods by specialized vehicles;
49.41.2 - Transportation of goods by non-specialized motor vehicles;
49.41.3 - Rent a truck transport with a driver;
52.21.2 - Auxiliary activities associated with road transport;
52.29 - Audit-related activities related to shipments;
53.20.3 - Courier's activities;
77.39.1 - Rent and lease of other land vehicle and equipment.

47.99 - Retailing Other Outside shops, tents, markets.

Includes:

47.91.1 - retail trade by mail;
47.91.2 - retail trade, carried out directly with the help of an information and communication network.

47.51.1 - retail sale of textile products in specialized stores;
47.71 - Trade retail clothing in specialized stores.

Depending on the varieties of products, choose from the subgroup 47.2 "Trade in retail food, beverages and tobacco products in specialized stores."

47.59 - Trade in retail furniture, lighting devices and other household products in specialized stores.

Includes:

47.59.1 - Trade retail furniture in specialized stores;
47.59.2 - retail trade in various homemade utensils, knife, kitchenware, glass products and ceramics, including porcelain and faience in specialized stores;
47.59.3 - Trade retail lighting devices in specialized stores;
47.53.2 - Retail sale of curtains, tusle curtains in specialized stores;
47.59.4 - Retail sale of wood, plugs and wicker products in specialized stores;
47.59.9 - Retail sale of household goods and devices not included in other categories in specialized stores.

Choose these codes only if you want to trade with the population. For trade with legal entities and IP, they will not fit - with them it is impossible to trade in retail.

47.41.4 - retail trade office machines and equipment in specialized stores;
47.41 - retail trade of computers, peripheral devices to them and software in specialized stores;
47.78.1 - Retail sale of photographic equipment, optical instruments and measurement tools, except glasses, in specialized stores.

62.01 - Development of computer software;
62.02 - Activity Consultative and work in the field of computer technology;
63.11 - data processing activities, the provision of information for placing information and related activities;
63.11.1 - Activities for the creation and use of databases and information resources;
62.09 - Activities associated with the use of computing equipment and information technologies, other.

96.02 - provision of services by hairdressers and beauty salons;
94.04 - Physical and recreational activities;
96.09 - provision of other personal services not included in other groupings.

If you decide to provide physical education and health services or teach children, you will need a certificate of lack of criminal record. All types of activity for which such a certificate is needed is indicated in the Decree of the Government of the Russian Federation of 16.04.2011 N 285.

What does the main OKVED affect?

From the selected OKVED codes does not depend on your tax system, the value of taxes and the number of reporting. Special attention The main OKVED code needs to be addressed by IP, who plans to hire employees. Since salaries, employees are deducted insurance contributions in various funds. The social insurance fund appoints the bet "on injuries" based on the main activity. The more risky will be the type of OKVED activity, the higher the fees will be. Ltd. independently confirms the main type of activity in the FSS. If confirmation does not send until April 15 next year, then the Foundation will appoint the most high bid Contributions based on all OKVEDs specified during registration.

Specified OKVED dispersed with a real activity

The list of OKVED codes made to the State Register of Entrepreneurs is a list of activities that are probably engaged in or deal with. Not necessarily all types of activity you lead. For the tax there is no big value before you do, so there is nothing terrible in unnecessary activities.

Even if you have a business for which the Okvad code you have not made - nothing terrible, tax liability For this not provided. But the COAP provides for the responsibility for failure to provide information about legal entities or IP in the form of a fine of 5,000 rubles. So that the inspections do not try to recover this amount with you, it is better to supplement the OKVED list.

for 1 quarter for grade 10

1 option

Part 1

1.k elements of society: 1) Productive forces 2) Natural landscapes 3) atmospheric air 4) Earth's subsoil

2. The relations of society and nature are characterized by the fact that: 1) the society has only a negative impact on nature 2) Nature depends entirely on society 3) Nature fully determines the direction of development of society 4) Society and nature are interrelated

3. For the characteristics of society as the system does not apply: 1) the presence of many levels, subsystems, elements 2) Completion, linearity of development 3) Alternativeness of development 4) The presence of different-quality elements

4. The Head Political Institute is: 1) Institute of Multi-Parliamentary 2) Institute of Judicial Power 3) Institute of Plenipotentiary Representatives of the President 4) Institute of State

5. Dimensional human property is: satisfaction of needs 2) Environmental adaptation 3) understanding of the world and itself 4) the use of natural labor tools

6. Associve cause of activity is: 1) Objective 2) Action 3) Result 4) Motive

7. Right reflection of objects and phenomena of the subject's subject called: 1) by representation 2) Experience 3) Clanation 4) Truth

8. Pelevok as a participant in public relations and conscious activities - this is: 1) Object 2) Personality 3) Individual 4) Citizen

Control cut by social science

for 1 quarter for grade 10

Option 2

Part 1

1. Surmines "Society" does not include the concept: 1) forms of association of people 2) parts of the material world 3) natural habitat 4) ways to interact people

2. Amenual bonds arising between social groups, nations, as well as within them in the process of economic, social, political and cultural activities - this is: 1) production relations 2) Public relations 3) Inter-national relations 4) political relations

3. For the number of major subsystems of the Company: 1) State 2) Religion 3) Economy 4) Entrepreneurs Class

4. In the political life of our country, the institute of parliamentarism arose. What the function of society as the system illustrates this example: 1) integration 2) adaptation 3) 4) sample sample

5. Downs and bodily in person: 1) precede each other 2) are connected with each other 3) oppose each other 4) independent of each other

6. Here, the type of activity, based on its compliance with social standards: 1) Progressive 2) Legal 3) Creative 4) Political

7.Form sensual knowledge that gives a holistic reflection of objects in the manifold of their properties - this is: 1) feeling 2) perception 3) performance 4) concept

8. Processes of the development of social roles and cultural norms is: 1) Socialization 2) Adaptation 3) Self-realization 4) Self-consciousness

Part 2

1. The special signs characteristic of all types of social norms: a) represent the rules of the behavior of a general nature b) possess one or another degree of obligatory c) their execution is ensured and protected by the state d) aimed at streamlining public relations

2. The following terms of the term, choose such that is not related to the concept of "society". Argument your choice:interaction, natural strength, primary team, transformation, will.

3. Take the phrase: "The source of personality activity is diverse personal and public ______________".

4. Install the correspondence between the terms and their definitions:

a) thinking b) ability c) individual g) temperament

1) individually sustainable human properties that define its successes in different types activities

2) a set of mental properties of a person on whom his reaction to other people and social circumstances

3) the highest stage of human knowledge

4) Separate copy among the many other specific properties

Part 3.

1. To mention the meaning of the expression: "Live - means to act" (A. France).

2. What is "cultural innovation"?

Part 2

1. Distribute signs related to the concept of "social group": a) a steady set of people b) performs specific social functions B) is based on certain ideal norms and rules of behavior d) does not have certain standards of behavior

2. The following terms, choose such that is not associated with the concept of "humanitarian knowledge". Argument your choice:spiritual values, understanding, philosophy, definition, ideological landmarks.

3. Insert the missed word: "_________________ Removes and elevates: In society, a person involuntarily keeps otherwise than alone" (L. Feyerbach).

4. Install the correspondence between the terms and their definitions:

a) ideal b) value c) mentality d) politics

1) what is most holy, expensive

2) Special Sphere of Human Activities

3) Perfection

4) the totality of all the results of knowledge

Part 3.

1. Entry the meaning of the expression: "Man - ambient"(J. London).

2. What is the "cultural tradition"?

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 the production of products, is it possible to refer to the main type of activity if it is specified as an additional? Is it necessary to distribute expenses that relate to different types Activities in accounting and tax accounting? If there are expenditures of activities, production of sanitary and technical works (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 literate the costs of work on construction 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 tax What are the cost of the realized goods and transportation costs that relate to such transport costs? 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 activity, they are in obligatory It is necessary to distribute both 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 social insurance contributions accrued from 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 when calculating the income tax by the method of accrued to take into account direct and indirect costs, if 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 value arrivals 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

- Is there a law to engage in activities not specified in the Charter?

Ltd. has the right to engage in activities not specified in the Charter, if there is no direct limitation in the charter, or there is a reservation on the implementation of any activities that are not prohibited by law.

In accordance with Art. 52. Civil Code The RF in the charters of commercial organizations envisaged in the laws of commercial organizations should be identified. Thing and certain goals of activity commercial organization may be Provided by the constituent documents and in cases where this is not mandatory.
Article 2 of the Federal Law "On Limited Liability Societies" provides that society can have civil rights and carry civil duties necessary for implementation any activitiesnot prohibited federal lawsIf this does not contradict the object and objectives of activity, definitely limited by the Company's Charter.

Those. The charter may be limited to the activities of the Company.
On practiceAs a rule, the Constitution provides that society can carry out any activities that are not prohibited by applicable law.
If the Charter indicates a closed list of activities that society performs, and there are no reservations about the implementation of any other activities, the society is not entitled to carry out activities other than those specified in the Charter.
Article 173 of the Civil Code of the Russian Federation, it indicates the consequences of the implementation of the activities not provided for by the Charter: the transaction committed by a legal entity in contradiction with the objectives of the activity, definitely limited In his constituent documents, or a legal entity that does not have a license to occupy relevant activities can be recognized by the court invalid by the claim of this legal entity, its founder (participant) or state Bodyproviding control or supervision of a legal entity if it was proved that another party in the transaction knew or knowingly had to know about its illegal.
The charter definitely limits the activities in some cases determined by law, for example, in the Charter of the Bank there can be no other activities other than banking or related.

When implementing activities subject to licensing, a mandatory indication of such a type of activity is required, and in some cases, the indication of this type of activity as exceptional.

Activities on the presentation of services in the field of sports, with the exception of educational, licensing is not subject to.

- Can we start an additional type of activity without changing the charter and not reporting in tax inspection?

You can start an additional activity, without changing the charter and not reporting to the Tax Inspectorate (if the condition indicated above) is observed.

But it is better to make information about additional activities in the register.

In accordance with Art. 5 FZ "About state registration legal entities I. individual entrepreneurs»The incorporation contains information about codes on the All-Russian species classifier economic activity. A legal entity within three working days from the date of the change of such information is obliged to inform about this to the registering authority at the place of its location.

On practice, no one tracks what types of activity entity In fact, and what are listed in the register.

Additional activities are entered into an incorporation by submitting to the registering authority, i.e. For you, these are MI FNS №46 in Moscow, a notarized statement in form No. 2,4001 with relevant applications. You can even send it by mail, the certificate of changes made will also come by mail to the company's address.

Additional activities For your company will be:

92.61 Sports Objects

92.62 Other sports activities