OKUN code new. OKUK - All-Russian Classifier services to the population

In Russian reality, there has been its idea of \u200b\u200bthe service sector that has been implemented in theoretical aspect Service and in the practice of its real being.

For a clear allocation of the non-production sectors in the reporting and other documents in 1976 in Russia (USSR), the Union-Union Classifier "National Economy Industry" (windows) was introduced, which in 1992 was modified in relation to the terms of the market economy of Russia.

Windows is a grouping of activities by industry in accordance with their functions in general System division of labor (basic division into the scope of material production and non-production sphere).

The sphere of material production includes all types of activities that create material benefits in the form of products, energy and other functions that are a continuation of production in the field of circulation (storage, transportation, etc.). Unproductive activities include: housing and communal services, healthcare, social security, public education, science and scientific services, culture and art, finance and credit, etc.

In 1993, the "All-Russian classifier of species was approved economic activity, products and services »OK 004-93 (OKDP), which is part of the unified system of classification and coding of technical and economic and social information of the Russian Federation (ECC). This classifier, in contrast to windows, more fully encompasses the activities of the service sector and is built on the basis of the international standard sectoral classification (MCOK / ISIC) and the international classification of the main products (MCP / SRS).

In a single code space, OKDP combined three objects of classification: 1) types of economic activity; 2) types of products; 3) types of services. The code adopted in OADP allows international comparisons.

The structure of the OKDP code in the classification of types of economic activity provides for the allocation of the following hierarchies: section of economic activity (coded capital letters Latin alphabet from A to Q); Subsections, groups, subgroups and groupings that are encoded by numbers. For example, about 9249 - activities on the organization of recreation and entertainment. OKDP codes are used in statistical reporting.

Unlike international PracticeIn Russia, there is also a "all-Russian classifier of services to the population" OK 002-93 (OKUN), introduced from January 1, 1994.

The All-Russian Services Classifier The population is a structural element of a unified system of classification and encoding technical and economic and social information (ECC TEI).

In the preamble of OKUN, it was noted that the classifier was developed to solve the following tasks: the development and improvement of standardization in the field of services to the population; Certification of services for the purpose of ensuring the safety of life, consumer health and protection ambient, preventing the damage to the property of consumers; increase the efficiency of computing equipment; accounting and predicting objects for the implementation of services to the population; study of the population's demand for services; providing services to the population by enterprises and organizations of various organizational and legal forms of ownership and citizens; harmonization of the classification of services to the population with international classifications; Actualization of services of services taking into account new socio-economic conditions in the Russian Federation.

The classifier includes the following groups of services:

01 - household services;

02 - Transport services;

03 - communication services;

04 - housing and communal services;

05 - Services of cultural institutions;

06 - Tourist services and services of accommodation for temporary residence of tourists;

07 - Services physical culture and sports;

08 - medical services, sanatorium and recreation services, veterinary services;

09 - legal services;

10 - banking services;

11 - services in the education system;

12 - Services of trade and catering, market services;

80 - Other services to the population.

However, we note that we are dealing with today's classifier. The authors undoubtedly predicted such a turn of events and, judging by the encoding, left the collective right to expand the classifier as the formation of a full-fledged service in the country.

From January 1, 2003, the "All-Russian Classifier of Economic Activities OK 029-2001 (OKVED) was enacted in Russia. The introduction of this classifier made it possible to cancel windows and part 1, IV OHDP. This classifier has a number of objective advantages from the point of view of adequacy of groupings and structuring activities compared to outdated windows.

The structure of the code contains a Latin letter (denotes a section), for example, n - "hotels and restaurants", I - "Transport and Communication", and numbers. For example, I 63.30.1 - "Transport and Communication", subsection 63 - "Auxiliary and additional transport activities"; 30.1 - "Organization of Integrated Tourist Services"; 30.3 - "Providing tourist information services." In general, the OKVED corresponds to OHDP, used when identifying industry belonging, and also used in statistical reporting.

Issues for discussion

1. What is included in the concept of "services sphere"?

2. Give the definitions of the "Service" and "Service" concepts.

3. Explain the concepts of "maintenance" and "service."

4. List the services of the service sector.

5. Determine the role of services in the public division of labor.

6. Classification of the service sector in accordance with the functional orientation.

7. Classification of service processes with a process (operating) point of view.

8. All-Russian classifiers of services to the population. Sectoral classification of services.

9. What is the structure of the code designation of the classification object on the all-Russian classifier of services to the population OK 002-93 (okun)?

Enters B. Unified system 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 suggestions of certain services;
facilitating the ability to provide people with a variety of services by enterprises of any forms of ownership, including individual entrepreneurs;
comparison of the united Russian classification of OKUN with international norms and standards;
identifying topical types of services required by the population due to changing market conditions;
ensuring the safety of consumers in terms of life and health, environmental protection, prevention of damage to property and other harm through certification of services;
improving the efficiency of using computer and computer equipment;
forecast and accounting of the services required by the population;
development and improvement of standardization in this industry.

All-Russian Classifier services to the population It was designed to replace two outdated heads in the USSR. His maintenance lies in the area of \u200b\u200bthe responsibility of the VNII's Gosstandart of Russia, which closely interacts with the rest of the departments and ministries of the Russian Federation, as well as organizations and enterprises of various forms of ownership providing all sorts of services to the population. Accordingly, OBUN facilities are not only services provided to the population by legal entities, but also individual entrepreneurs. It does not matter the organizational and legal form, nor the methods of servicing the population, if only they wore a legitimate nature.

Codes in Okun.

The All-Russian Services Classifier The population uses the hierarchical structure of the classification and the serial coding method. Okun codes They look like this: XX x x xx Kch, where KC is a control number. At the first level of the hierarchy (the first two digits) there is a general group of services to the population. In the classifier, they are allocated 13. Each of them is assigned its serial number - From 1 to 12, and at number 80 all other services are assigned to the population. Among the OKUN services teams can be found, in particular, medical, tourist, domestic, housing and communal services, as well as banking services, communications, cultural institutions, legal nature and many others.

At the second level of the hierarchy under the number 3, a subgroup is allocated in the code that specifies general group. Figure 4 corresponds to the third level of the hierarchy, where the type of service is indicated. But the last two digits before the CC mean a specific service. In recording okun codes They are written without spaces other than the separation of the control number, i.e. so: Xxxxxx Kch.

Each object in the classifier is expressed in two blocks: Okun codes (six digits and CC) plus block name. In the latter, abbreviated names are actively applied, and if some word is passed, it is a dash, and a slash is used for repetitions.

Okun is all-Russian Classifierin services to the population. Roughly speaking, this is a set of codes for which is identified, which services are provided by entrepreneurs and legal entities. In this case, the classifier contains information solely on the activities related to the services of individuals. That is, there are no codes in OKU, which denote the activities related to the production or provision of services with one business structures to others.

Thus, OKUK codes are used in their work of IP and Ltd., which directly contact the population and provide services exclusively for individuals. Although they are gradually displaced by OKVED codes, duplicating a significant part of Okun.

The OKUD itself is divided into 8 sections, each of which includes more detailed codes with their decoding. Thus, you can use both separate narrow-controlled codes and entire sections.

OKUN is an older classifier, which is supposed to be supplemented by OKVED. It remained from those times when separate blocks of economic activities were allocated to individual classifiers. And according to the logic of legislation, it should be replaced soon. But on this moment time, OKUK continues to be used.

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

Thus, Okun:

The old directory that will soon stop acting;
Specialized classifier for service codes in the population;
Experience of the old bureaucratic era.

And OKVED in turn:

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

Now, before January 1, 2016, you can still apply Okun codes. This is a kind of transition period, after which (if it is not prolonged) codes will begin to act and only they. That is, most likely in 2016, OKUN will cease to exist. And in all documentation will be required to indicate exclusively oKVED codes.

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

During the same period of 2015, all OKUK codes continue to act and you can safely use them in your work. Just do not forget to prepare for the transition to OKVED codes in early 2016.

Here you can download OKUN for 2015. The classifier is decorated as a document in Word format, you just have to open it and if necessary - use the search editor's search.

In the system of document management of business entities and controlling bodies, it is customary to use a number of alphabetic and numeric combinations (codes) to reflect information about the enterprise or entrepreneur produced products in a particular period, etc. This is necessary to accelerate the procedure for recognizing by software tools of incoming reports, systematizing information by category, depending on the ciphers contained in it. This approach is actively used by tax and Rosstat.

Okun - what is it?

All types of code designations used in official documents are approved by law at the federal level. Codes and their decodents are given in specialized classifiers. One of them until 2017 was Okun - a classifier, which leads the systematic data on the services provided by entities of entrepreneurship, which are aimed at meeting the needs of the population.

This type of classifier was put into effect by the State Standard Decree of June 28, 1993 No. 163. The objects of classification by OKUK are the types of services to the population that can be provided by different business entities using any maintenance methods. The classifier was to become a tool to solve the following task complex:

formation of a systematic database for statistical observation for demand and supply indicators for different types services to the population;

the creation of regulatory mechanisms for comprehensive assistance to business entities in the provision of services to individuals;

the ability to compare the types of OKUN with unified international services classification systems;

separation of current services from those who have ceased to be in demand due to dynamic market changes;

increase the level of efficiency of computer data processing;

forecasting the volume of demand for services in future periods;

development of a system of standardization in the field of meeting the needs of citizens.

Okun services

The OKUK classifier consists of 13 sections, grouping codes by types of services provided. Each data block contains code designations and their detailed decodents. When developing ciphers as a basis, the creation technique is taken hierarchical structure codes. This means that at the beginning of the OKOK code there are generalizing numeric characters, each subsequent sign gives more detailed decoding. The code consists of 6 characters to which the check number is added at the end.

In the classifier of OKUK, the activities are presented in such categories:

Household services.

Transportation by passenger transport.

Communication services.

Housing and utilities services.

Services provided by the population of cultural institutions.

Services in tourism, excursion activities.

Physical culture and sport.

Medical services, sanatorium and health care, veterinary medicine.

Legal support.

Banking activities regarding the services of individuals.

Educational services.

Trade, catering.

Other types of services.

The Classifier of OKUV has stopped applied since 2017, it was canceled by order of Rosstandard from January 31, 2014 No. 14-art. Okun in 2018 is replaced by code ciphers, which are recorded in new OKPD2 and OKVED2 classifiers (approved by the same order No. 14-st).

For the convenience of specialists who specialize in providing services to the population, a sample was compiled from existing classifiers, containing only codes related to household services. With them can be associated with ocun encoding, the decoding may differ in form, but the content in many articles has been preserved. Systematized lists of current codes are given in the government order dated November 24, 2016 No. 2496-p.

Compliance of OKUN code codes of various classifiers (transition keys) can also be found on]]\u003e site]]\u003e Ministry of Economic Development of the Russian Federation.

The tables reflect the data on which codes for the services of the population were used until 2017 (OKUN), in 2018 with decoding by type of activity and with new ciphers for OKPD2 classifiers and OKVED2. It is the codes of the last two types that must appear in the reporting forms of their business entities instead of canceled OKUN codes.

Download OKUD Classifier with OKPD2 Compliance Table You can below.

When providing household services, UNVD 2018-2019 will be a good alternative to the general tax system. But for the unimpeded use of a special tax regime, it is necessary to know the features and limitations of its application, which will be considered in this article.

Features of taxation of the ENVD of household 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 it is indicated that one of these activities is the provision of household services. However, the possibility of using UNVD in the provision of domestic services on the territory of a particular municipality should be established by the corresponding decision of the local government body. As a rule, the specified decision provides services for which the use of UNVD is given.

There are often situations when household services are in the neighboring city or district. In this case, it is important to make sure that the possibility of using ENVD is established by the regulatory act of that local authority, in which activities will be carried out. This procedure is due to the fact that UNVD under household 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 in the local tax authority as a payer of UNVD.

How is the provision of domestic services in 2018-2019?

In addition to the presence of the above regulatory act acting on the territory of the provision of household services, it is necessary that these services include specific codes for OKVED 2 OK 029-2014 (CDES Ed. 2) and according to the classifier OK 034-2014 (KPES 2008) approved Order of Rosstandard dated January 31, 2014 No. 14, and were included in a special government list. Now these lists are contained at the disposal of the government of 24.11.2016 No. 2496-p.

In accordance with the list of household services, such activities should be considered:

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

UTII when providing household services: physical indicator as a basis for calculating tax

To calculate the tax base, the physical indicator characterizes business activities. When providing household services, such an indicator will have the number of employees involved in the process of providing services. Moreover, when calculating the physical indicator for individual entrepreneur It is also necessary to take into account his own, as well as administrative and managerial and service personnel.

In the absence of such personnel, there are claims of regulatory authorities that will lead to fines and pencils for incomplete payment of UNVD.

The magnitude of the basic yield for this physical supporter is set to 1,500 rubles.

RESULTS

In order to translate household services to UNVD, it is necessary to study local NPA to establish on your territory of this special system for this type of activity and familiarize themselves with the government list on domestic services for the presence of your type of activity in it. If the NPA allows you to register as a payer of UTII. The tax must be considered based on the physical indicator, which for household services is the number of personnel employed.