Household services listed in okun. Types of perch

Included in the Unified System of Classification and Coding of Social and Technical and Economic Information. In this regard, among the main tasks OKUN the following are called:

• studying the demand and supply of certain services;
• facilitating the ability to provide a variety of services to the population by enterprises of any form of ownership, including individual entrepreneurs;
• comparison of the output Russian classification OKUN with international standards and standards;
• identification of current types of services required by the population in connection with changing market conditions;
• ensuring consumer safety in terms of life and health, protection environment, preventing damage to property and other harm through certification of services;
• improving the efficiency of using computers and computer equipment;
• forecasting and recording the volume of services required by the population;
• development and improvement of standardization in this industry.

All-Russian classifier of services to the population was intended to replace two outdated rubricators in the USSR. Its responsibility lies within the area of ​​responsibility of the VNIIKI of the State Standard of Russia, which closely interacts with other departments and ministries of the Russian Federation, as well as organizations and enterprises various forms property that provides all kinds of services to the population. Accordingly, the objects of OKUN are not only services provided to the population by legal entities, but also by individual entrepreneurs. In this case, neither the organizational and legal form nor the methods of serving the population themselves matter, as long as they are legal in nature.

Codes in OKUN

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

At the second level of the hierarchy, under the number 3 in the code, a subgroup is identified that specifies general group. Number 4 corresponds to the third level of the hierarchy, where the type of service is indicated. But the last two digits before the CN mean a specific service. In recording OKUN codes written without spaces except for separating the control number, i.e. like this: XXXXXXX KCH.

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

In the document flow system of business entities and regulatory authorities, it is customary to use a number of letter and numeric combinations (codes) to reflect information about an enterprise or entrepreneur, products produced in a specific period, etc. This is necessary to speed up the procedure for recognizing incoming reports by software and systematizing information into categories depending on the codes it contains. This approach is actively used by tax authorities and Rosstat.

OKUN - what is it?

All types of codes used in official documents are approved by law at the federal level. Codes and their interpretations are given in specialized classifiers. One of them, until 2017, was OKUN - a classifier that provides systematized data on the services provided by business entities that are aimed at meeting the needs of the population.

This type of classifier was put into effect by Gosstandart by Decree No. 163 dated June 28, 1993. The objects of classification according to OKUN are types of services to the population that can be provided by different business entities using any service methods. The classifier was supposed to become a tool for solving the following set of problems:

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

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

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

separation of current services from those that are no longer in demand due to dynamic changes in the market;

increase in efficiency level computer processing data;

forecasting the volume of demand for services in future periods;

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

OKUN services

The OKUN classifier consists of 13 sections, grouping codes by types of services provided. Each data block contains service codes and their detailed explanations. When developing ciphers, the technique of creating a hierarchical structure of codes was taken as a basis. This means that at the beginning of the OKUN code there are generalizing numeric symbols, each subsequent character provides a more detailed decoding. The code consists of 6 characters, to which the value of the check number is added at the end.

In the OKUN classifier, activities are presented in the following categories:

Household services.

Transportation by passenger transport.

Communication services.

Housing and communal services.

Services provided to the population by cultural institutions.

Services in the field of tourism, excursion activities.

Physical education and sports.

Medical services, health care services, veterinary medicine.

Legal support.

Banking activities in terms of services individuals.

Educational services.

Trade, catering.

Other types of services.

The OKUN classifier has ceased to be used since 2017; it was canceled by order of Rosstandart dated January 31, 2014 No. 14-st. OKUN in 2018 is being replaced by code ciphers, which are recorded in the new classifiers OKPD2 and OKVED2 (approved by the same order No. 14-st).

For the convenience of special regime officers who specialize in providing services to the population, a selection of existing classifiers was compiled, containing only codes related to household services. The OKUN encoding can be compared with them, the decoding may differ in form, but the content of many articles has been preserved. Systematized lists of current codes are given in Government Order No. 2496-r dated November 24, 2016.

Correspondence of OKUN codes to codes of various classifiers ( transition keys) can also be found on ]]> website ]]> Ministry of Economic Development of the Russian Federation.

The tables reflect data on which codes for services to the population were used before 2017 (OKUN), in 2018 with a breakdown by type of activity and with new codes according to the OKPD2 and OKVED2 classifiers. It is the codes of the last two types that should appear in the reporting forms of business entities using them instead of the canceled OKUN codes.

You can download the OKUN classifier with the OKPD2 correspondence table below.

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

Features of taxation of UTII 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 when implementing certain types activities.

In sub. 1 item 2 art. 346.26 of the Tax Code of the Russian Federation states that one of these types of activities is the provision of household services. However, the possibility of using UTII when providing household services on the territory of a particular municipality must be established by an appropriate decision of the local government body. As a rule, the said decision specifies the types of services for the provision of which UTII may be used.

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

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

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

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

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

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

To calculate the tax base great importance has a physical indicator characterizing the appearance entrepreneurial activity. When providing household services, this indicator will be the number of workers involved in the process of providing services. Moreover, when calculating the physical indicator for individual entrepreneur one should take into account himself, as well as administrative, managerial and service personnel.

If such personnel are not included in the calculation, claims from regulatory authorities are possible, which will lead to fines and penalties for incomplete payment of UTII.

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

Results

In order to transfer household services to UTII, you need to study local regulations to see if this special regime is established in your territory for this type of activity and familiarize yourself with the government list of household services to see if it contains the code for your type of activity. If legal acts allow it, you can register as a UTII payer. The tax must be calculated based on a physical indicator, which for household services is the number of personnel involved in their provision.

In Russian reality, it has developed its own idea of ​​the service sector, which has been realized in theoretical aspect service and in the practice of its real existence.

To clearly highlight industries non-production sphere in reporting and other documents in 1976 in Russia (USSR) the all-Union classifier “Industries” was introduced National economy"(OKONKH), which in 1992 was modified in relation to the conditions market economy Russia.

OKONH represents groupings of activities by industry in accordance with their functions in the general system of division of labor (the main division into the sphere of material production and non-production sphere).

The sphere of material production includes all types of activities that create material goods in the form of products, energy and other functions that are a continuation of production in the sphere of circulation (storage, transportation, etc.). Non-productive 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, Economic and Social Information of the Russian Federation (ESKK). This classifier, unlike OKONH, more fully covers the activities of the service sector and is built on the basis of the International Standard Industrial Classification (MCOK/ISIC) and the International Classification of Basic Products (ICOP/CPC).

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

The structure of the OKDP code when classifying types of economic activity provides for the identification of the following hierarchies: section of economic activity (coded in capital letters of the Latin alphabet from A to Q); subsections, groups, subgroups and groupings, which are coded by numbers. For example, O 9249 - activities for organizing recreation and entertainment. OKDP codes used in statistical reporting.

In contrast to international practice, Russia also has the “All-Russian Classifier of Services to the Population” OK 002-93 (OKUN), introduced on January 1, 1994.

The All-Russian Classifier of Services to the Population is a structural element of the unified system of classification and coding of technical, economic and social information (ESKK TEI).

The preamble of OKUN notes that the classifier was developed to solve the following problems: development and improvement of standardization in the field of services to the public; carrying out certification of services in order to ensure life safety, health of consumers and environmental protection, preventing damage to consumers’ property; increasing the efficiency of funds computer technology; accounting and forecasting of objects of sale of services to the population; studying population demand for services; provision of 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; updating types 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 facilities for temporary residence of tourists;

07 - services physical culture and sports;

08 - medical services, health resort services, veterinary services;

09 - legal services;

10 - banking services;

11 - services in the education system;

12 - trade services and Catering, market services;

80 - other services to the population.

However, note that we are dealing with a classifier today. The authors, undoubtedly, predicted such a turn of events and, judging by the encoding, reserved the collective right to expand the classifier as the country formed a full-fledged service by modern standards.

On January 1, 2003, the All-Russian Classifier of Types of Economic Activities OK 029-2001 (OKVED) came into force in Russia. The introduction of this classifier made it possible to cancel OKONKH and parts 1, IV OKDP. This classifier has a number of objective advantages in terms of the adequacy of groupings and structuring of activities compared to the outdated OKONH.

The structure of the code contains a Latin letter (indicates a section), for example, H - “Hotels and Restaurants”, I - “Transport and Communications”, and numbers. For example, I 63.30.1 - “Transport and communications”, subsection 63 - “Auxiliary and additional transport activities”; 30.1 - “Organization of comprehensive tourism services”; 30.3 - “Providing tourist information services" In general, OKVED corresponds with OKDP, is used to identify industry affiliation, and is also used in statistical reporting.

Issues for discussion

1. What is included in the concept of “service sector”?

2. Define the concepts of “service” and “service”.

3. Explain the concepts of “service” and “service”.

4. List the functions of the service sector.

5. Determine the role of the service sector in the social division of labor.

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

7. Classification of service processes from a process (operational) point of view.

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

9. What is the structure of the code designation of an object of classification according to All-Russian classifier services to the population OK 002-93 (OKUN)?

OKUN is an all-Russian classifier of services to the population. Roughly speaking, this is a set of codes by which it is identified what services entrepreneurs and legal entities. IN in this case, the classifier contains information exclusively about activities related to services to individuals. That is, in OKUN there are no codes that indicate types of activities related to the production or provision of services by one business structure to another.

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

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

OKUN is an older classifier, which is expected to be superseded by OKVED. It remains from the times when separate blocks of types of economic activity were allocated into separate classifiers. And according to the logic of the law, it should soon be replaced. But on this moment time, OKUN continues to be used.

OKUN's specialization and detail, on the one hand, make it more convenient. On the other hand, OKVED is easier to use for statistics. And it's much easier to work with government agencies, which are naturally easier to process codes from a universal classifier that contains everything that is needed.

Thus, OKUN:

• An old directory that will soon cease to be valid;
• Specialized classifier of service codes for the population;
• A relic of the old bureaucratic era.

And OKVED, in turn:

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

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

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

Throughout 2015, all OKUN codes continue to be valid and you can safely use them in your work. Just don’t forget to prepare for the transition to OKVED codes at the beginning of 2016.

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