Proper execution of payment documents required condition for the successful completion of a financial transaction, for example, to pay taxes or insurance premiums. On the basis of the Order of the Ministry of Finance of the Russian Federation No. CBC for 2017. Budget classification codes for 2017- important details of the document that must be filled out correctly. Our section in will help you quickly understand all the changes in the CSC since 2017. Just below you will find a table with new codes for 2017 with a transcript. Our material has already taken into account all the changes in the CBC provided for by Order Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new CCCs for insurance premiums from 2017.
KKB: features and purpose
Budget classification code (BCC) - a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. Characterizes a certain monetary transaction and is convenient way for grouping expenses / incomes received by the budget. Created on the basis of the Budget Code of the Russian Federation.
Thanks to the CCM, agencies can correctly interpret information about the payment being made (purpose, addressee, etc.). A properly written CSC allows you to:
- make payment transactions without errors;
- track the history of the movement of funds;
- facilitate the work of public service employees;
- competently plan the budget and manage financial flows;
- fix the payment arrears.
The budget classification code is a guarantee that in 2017 the money will go to the right account, and companies or individual entrepreneurs will not be penalized.
KBK: where to indicate?
The considered combination of numbers (KBK) is reflected in a separate field of payment orders intended for the deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out a document, it is important to correctly indicate the combination of numbers, because a mistake made entails not only administrative responsibility, but also the need to clarify the payments made.
When the payer understands all the numbers, the probability of filling in the data incorrectly is minimized. So let's try to understand their meaning.
BCC: how many characters and what do they mean?
Based on the Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups, consisting of 1-5 characters:
№1-3
- a code indicating the addressee for whom the cash receipts are intended (territorial Federal Tax Service, insurance and pension funds). For example, to pay CBC for personal income tax in 2017 put the number "182", for contributions to Pension Fund- "392".
№ 4
- show a group of cash receipts.
№5-6
- reflects the tax code. For example, for insurance premiums, the value "02" is indicated, excises and insurance premiums are characterized by the number "03", payment of state duty - "08".
№ 7-11
– elements that reveal the item and subitem of income.
No. 12 and 13- reflect the level of the budget in which the planned receipt of funds. The federal code is "01", the regional one is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The remaining figures characterize the budget and insurance funds.
№14-17
- indicate the reason for the financial transaction:
- making the main payment - "1000";
- accrual of penalties - "2100";
- payment of a fine - "3000";
- deduction of interest - "2200".
No. 18 - 20 - reflects the category of income received by the government department. For example, funds intended to pay tax are reflected in the code "110", and gratuitous receipts - "150".
Example. Sirius makes contributions to insurance against accidents and occupational diseases that may occur during the performance of work duties. Depending on the situation, indicated in payment document CBC may differ:
– 393 1 02 02050 07 1000 160 – in case of timely transfer of funds;
– 393 1 02 02050 07 2100 160 – in case of paying a penalty fee;
- 393 1 02 02050 07 3000 160 - payment of a fine for a mandatory payment.
How to find out the BCC of an organization?
For payers who find it difficult to understand all the numbers, we recommend using our new KBK reference book for 2017. It will help the accountant in 2017 to correctly fill in the payments, which require the presence of a CBC. The catalog of current CSCs for 2017 on our website is presented in the form of a table. Similar information can be found on the official website of the Federal Tax Service.
CCC on taxes and insurance premiums in 2017
Ministry of Finance By order of 07.12. 2016 No. 230n amended the budget classification codes: for some, a slight correction was made, while others were excluded. The changes came into effect on January 1, 2017. They cover in particular the following sections:
- Corporate income tax – applies to firms that work with foreign companies and receive income from them.
- STS - the changes affected organizations using the object of taxation "income minus expenses". The minimum tax and advance payments will be made to a separate CBC.
- Insurance premiums - from 2017 the tax office will administer (with the exception of "injury" contributions), so the combination of some numbers will change.
Insofar as in 2017 new CBCs appear, the former will become invalid. From January 1, 2017, the accountant will not be able to use the old values even when making a payment for the previous period, otherwise the funds will not be considered paid.
Our BCC table for 2017, prepared by financiers on the basis of data from the Ministry of Finance of the Russian Federation. But if the accountant still uses the information for 2016, the mistake made can be corrected (you will need to clarify the payment).
Filling out the BCC in payments in 2017
A payment is a settlement document on the basis of which the bank makes monetary deductions. Form 0401060 is used to pay taxes and contributions. In the process of registration, it is recommended to be guided by the Rules for filling in details, developed by Order of the Ministry of Finance No. 107n.
In 2017, the Federal Tax Service will supervise taxes and insurance premiums, and payers will have to submit a single report (Federal Law No. 243-FZ). The indicator of the budget classification code, reflected in line No. 104, is filled in according to the previous rules. The table shows some of the changes that took place in the payment system in 2017:
| line number | Description | Features of filling in 2017 |
| 16 | Recipient | territorial body of the IFTS |
| 22 | UIN (unique accrual identifier) | on current payments set to 0 |
| 106 | Reason for payment | the code is set in accordance with paragraph 7 of Appendix 2 and paragraph 7 of Appendix 3 of the Order of the Ministry of Finance |
| 107 | Taxable period | Filled out in the same way as a tax payment |
| 108 | Number of the document on the basis of which the payment is made | |
| 109 | Date of the document on the basis of which the funds are deducted |
Taking advantage KBK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to correctly and timely make all the calculations. You can simplify your work and reduce the risk of making a mistake by filling out documents in electronic services. The following is a table of current CSCs for 2017.
| income tax | |
|---|---|
| Income tax credited to the federal budget | tax 182 1 01 01011 01 1000 110 |
| penalties 182 1 01 01011 01 2100 110 | |
| fines 182 1 01 01011 01 3000 110 | |
| interest 182 1 01 01011 01 2200 110 | |
| Income tax credited to the budgets of the constituent entities of the Russian Federation | tax 182 1 01 01012 02 1000 110 |
| penalties 182 1 01 01012 02 2100 110 | |
| fines 182 1 01 01012 02 3000 110 | |
| interest 182 1 01 01012 02 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from Russian organizations | tax 182 1 01 01040 01 1000 110 |
| penalties 182 1 01 01040 01 2100 110 | |
| fines 182 1 01 01040 01 3000 110 | |
| interest 182 1 01 01040 01 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from foreign organizations | tax 182 1 01 01060 01 1000 110 |
| penalties 182 1 01 01060 01 2100 110 | |
| fines 182 1 01 01060 01 3000 110 | |
| interest 182 1 01 01060 01 2200 110 | |
| Income tax on income received in the form of interest on state and municipal securities | tax 182 1 01 01070 01 1000 110 |
| penalties 182 1 01 01070 01 2100 110 | |
| fines 182 1 01 01070 01 3000 110 | |
| interest 182 1 01 01070 01 2200 110 | |
| Income tax on income received by foreign organizations in the form of dividends from Russian organizations | tax 182 1 01 01050 01 1000 110 |
| penalties 182 1 01 01050 01 2100 110 | |
| fines 182 1 01 01050 01 3000 110 | |
| interest 182 1 01 01050 01 2200 110 | |
| Profit tax on income of foreign organizations not related to activities in Russia through a permanent establishment (excluding income received in the form of dividends and interest on state and municipal securities) | tax 182 1 01 01030 01 1000 110 |
| penalties 182 1 01 01030 01 2100 110 | |
| fines 182 1 01 01030 01 3000 110 | |
| interest 182 1 01 01030 01 2200 110 | |
| Income tax on the performance of production sharing agreements concluded before the entry into force of the Law of December 30, 1995 No. 225-FZ and not providing for special tax rates for crediting the specified tax to the federal budget and the budgets of the constituent entities of the Russian Federation | tax 182 1 01 01020 01 1000 110 |
| penalties 182 1 01 01020 01 2100 110 | |
| fines 182 1 01 01020 01 3000 110 | |
| interest 182 1 01 01020 01 2200 110 | |
| VAT | |
|---|---|
| VAT on goods (works, services) sold in Russia | tax 182 1 03 01000 01 1000 110 |
| penalties 182 1 03 01000 01 2100 110 | |
| fines 182 1 03 01000 01 3000 110 | |
| interest 182 1 03 01000 01 2200 110 | |
| VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan) | tax 182 1 04 01000 01 1000 110 |
| penalties 182 1 04 01000 01 2100 110 | |
| fines 182 1 04 01000 01 3000 110 | |
| interest 182 1 04 01000 01 2200 110 | |
| VAT on goods imported into Russia (payment administrator - FCS of Russia) | tax 153 1 04 01000 01 1000 110 |
| penalties 153 1 04 01000 01 2100 110 | |
| fines 153 1 04 01000 01 3000 110 | |
| interest 153 1 04 01000 01 2200 110 | |
| Income tax individuals(personal income tax) | |
|---|---|
| Personal income tax on income, the source of which is a tax agent (with the exception of income in respect of which the calculation and payment of tax are carried out in accordance with Articles 227, 227.1 and 228 of the NR RF) | tax 182 1 01 02010 01 1000 110 |
| penalties 182 1 01 02010 01 2100 110 | |
| fines 182 1 01 02010 01 3000 110 | |
| interest 182 1 01 02010 01 2200 110 | |
| Personal income tax on income received by citizens registered as: - individual entrepreneurs; – private notaries; – other persons engaged in private practice in accordance with article 227 of the RF HR | tax 182 1 01 02020 01 1000 110 |
| penalties 182 1 01 02020 01 2100 110 | |
| fines 182 1 01 02020 01 3000 110 | |
| interest 182 1 01 02020 01 2200 110 | |
| Personal income tax in the form of fixed advance payments from income received by non-residents who are employed by citizens on the basis of a patent in accordance with Article 227.1 of the Tax Code of the Russian Federation | tax 182 1 01 02040 01 1000 110 |
| penalties 182 1 01 02040 01 2100 110 | |
| fines 182 1 01 02040 01 3000 110 | |
| interest 182 1 01 02040 01 2200 110 | |
| Personal income tax on income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation | tax 182 1 01 02030 01 1000 110 |
| penalties 182 1 01 02030 01 2100 110 | |
| fines 182 1 01 02030 01 3000 110 | |
| interest 182 1 01 02030 01 2200 110 | |
| Single tax with simplification (STS) | |
|---|---|
| Single tax under the simplified tax system with the object "income" | tax 182 1 05 01011 01 1000 110 |
| penalties 182 1 05 01011 01 2100 110 | |
| fines 182 1 05 01011 01 3000 110 | |
| interest 182 1 05 01011 01 2200 110 | |
| Single tax under the simplified tax system with the object "income minus expenses" | |
| Single tax under the simplified tax system with the object "income minus expenses" (for tax periods that have expired before January 1, 2011) | tax 182 1 05 01022 01 1000 110 |
| penalties 182 1 05 01022 01 2100 110 | |
| fines 182 1 05 01022 01 3000 110 | |
| interest 182 1 05 01022 01 2200 110 | |
| Single tax under the simplified tax system with the object "income" (for tax periods that have expired before January 1, 2011) | tax 182 1 05 01012 01 1000 110 |
| penalties 182 1 05 01012 01 2100 110 | |
| fines 182 1 05 01012 01 3000 110 | |
| interest 182 1 05 01012 01 2200 110 | |
| Minimum tax under the simplified tax system | tax 182 1 05 01021 01 1000 110 |
| penalties 182 1 05 01021 01 2100 110 | |
| fines 182 1 05 01050 01 3000 110 | |
| interest 182 1 05 01050 01 2200 110 | |
| Minimum tax under the simplified tax system (paid (collected) for tax periods that expired before January 1, 2011) | tax 182 1 05 01030 01 1000 110 |
| penalties 182 1 05 01030 01 2100 110 | |
| fines 182 1 05 01021 01 3000 110 | |
| interest 182 1 05 01021 01 2200 110 | |
| Insurance premiums | ||
|---|---|---|
| Purpose | KBK 2017 | KBK 2016 |
| Pension contributions | ||
| for an insurance pension | 182 1 02 02010 06 1000 160 | 392 1 02 02010 06 1000 160 |
| 182 1 02 02010 06 1010 160 | ||
| for a funded pension | 182 1 02 02020 06 1000 160 | 392 1 02 02020 06 1000 160 |
| for additional payment to pension for members of flight crews of civil aviation aircraft: – for periods up to January 1, 2017 | 182 1 02 02080 06 1000 160 | 392 1 02 02080 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02080 06 1010 160 | |
| for additional payment to pensions for employees of coal industry organizations: – for periods up to January 1, 2017 | 182 1 02 02120 06 1000 160 | 392 1 02 02120 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02120 06 1010 160 | |
| in a fixed amount for an insurance pension (from income not exceeding the limit): – for periods up to January 1, 2017 | 182 1 02 02140 06 1100 160 | 392 1 02 02140 06 1100 160 |
| – for periods after December 31, 2016 | 182 1 02 02140 06 1110 160 | |
| in a fixed amount for an insurance pension (from income above the limit): – for periods up to January 1, 2017 | 182 1 02 02140 06 1200 160 | 392 1 02 02140 06 1200 160 |
| – for periods after December 31, 2016 | 182 1 02 02140 06 1210 160 | |
| for the insurance part of the labor pension additional fare for employees on list 1: | 182 1 02 02131 06 1000 160 | 392 1 02 02131 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02131 06 1010 160 if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160 if the tariff depends on the special valuation |
|
| for the insurance part of the labor pension at an additional rate for employees under list 2: | 182 1 02 02132 06 1000 160 | 392 1 02 02132 06 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160 if the tariff depends on the special valuation |
|
| Contributions for compulsory social insurance | ||
| for insurance against accidents at work and occupational diseases | 393 1 02 02050 07 1000 160 | 393 1 02 02050 07 1000 160 |
| in case of temporary disability and in connection with motherhood: – for periods up to January 1, 2017 | 182 1 02 02090 07 1000 160 | 393 1 02 02090 07 1000 160 |
| – for periods after December 31, 2016 | 182 1 02 02090 07 1010 160 | |
| Compulsory health insurance contributions | ||
| in FFOMS: | 182 1 02 02101 08 1011 160 | 392 1 02 02101 08 1011 160 |
| – for periods after December 31, 2016 | 182 1 02 02101 08 1013 160 | |
| in FFOMS in a fixed amount: – for the periods from 2012 to 2016 inclusive | 182 1 02 02103 08 1011 160 | 392 1 02 02103 08 1011 160 |
| – for periods after December 31, 2016 | 182 1 02 02103 08 1013 160 | |
| Tax under the patent system of taxation (PSN) | |
|---|---|
| Tax levied in connection with the application of a patent, credited to the budgets of city districts | tax 182 1 05 04010 02 1000 110 |
| penalties 182 1 05 04010 02 2100 110 | |
| fines 182 1 05 04010 02 3000 110 | |
| interest 182 1 05 04010 02 2200 110 | |
| Tax levied in connection with the application of a patent, credited to the budgets of municipal districts | tax 182 1 05 04020 02 1000 110 |
| penalties 182 1 05 04020 02 2100 110 | |
| fines 182 1 05 04020 02 3000 110 | |
| interest 182 1 05 04020 02 2200 110 | |
| Tax levied in connection with the application of the patent system of taxation, credited to the budgets of the federal cities of Moscow, St. Petersburg and Sevastopol | tax 182 1 05 04030 02 1000 110 |
| penalties 182 1 05 04030 02 2100 110 | |
| fines 182 1 05 04030 02 3000 110 | |
| interest 182 1 05 04030 02 2200 110 | |
| Tax levied in connection with the application of the patent system of taxation, credited to the budgets of the urban district with intracity division | tax 182 1 05 04040 02 1000 110 |
| penalties 182 1 05 04040 02 2100 110 | |
| fines 182 1 05 04040 02 3000 110 | |
| interest 182 1 05 04040 02 2200 110 | |
| Tax levied in connection with the application of the patent system of taxation, credited to the budgets of intracity districts | tax 182 1 05 04050 02 1000 110 |
| penalties 182 1 05 04050 02 2100 110 | |
| fines 182 1 05 04050 02 3000 110 | |
| interest 182 1 05 04050 02 2200 110 | |
| State duty | |
|---|---|
| State fee for cases considered in arbitration courts | tax 182 1 08 01000 01 1000 110 |
| State duty in cases considered by the Constitutional Court of the Russian Federation | tax 182 1 08 02010 01 1000 110 |
| State duty on cases considered by constitutional (charter) courts of the constituent entities of the Russian Federation | tax 182 1 08 02020 01 1000 110 |
| State fee for cases under consideration Supreme Court RF | tax 182 1 08 03020 01 1000 110 |
| State duty for state registration of: – organizations; – individuals as entrepreneurs; - changes made to the constituent documents of the organization; – liquidation of the organization and other legally significant actions | tax 182 1 08 07010 01 1000 110 |
| State duty for the right to use the names "Russia", "Russian Federation" and words and phrases formed on their basis in names legal entities | tax 182 1 08 07030 01 1000 110 |
| State duty for the performance of actions related to licensing, with certification in cases where such certification is provided for by the legislation of the Russian Federation, credited to the federal budget | tax 182 1 08 07081 01 0300 110 |
| Other state fees for state registration, as well as other legally significant actions | tax 182 1 08 07200 01 0039 110 |
| State fee for re-issuance of a certificate of registration with a tax authority | tax 182 1 08 07310 01 1000 110 |
| Fines, sanctions, payments for damages | |
|---|---|
| Monetary penalties (fines) for violation of the legislation on taxes and fees, provided for in Art. 116, 118, paragraph 2 of Art. 119, Art. 119.1, paragraphs 1 and 2 of Art. 120, Art. 125, 126, 128, 129, 129.1, Art. 129.4, 132, 133, 134, 135, 135.1 | tax 182 1 16 03010 01 6000 140 |
| Monetary penalties (fines) for violation of the legislation on taxes and fees, provided for in Article 129.2 of the Tax Code of the Russian Federation | tax 182 1 16 03020 02 6000 140 |
| Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code Russian Federation on administrative offenses | tax 182 1 16 03030 01 6000 140 |
| Monetary penalties (fines) for violation of the legislation on the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards | tax 182 1 16 06000 01 6000 140 |
| Monetary penalties (fines) for violation of the procedure for working with cash, conducting cash transactions and failure to fulfill obligations to monitor compliance with the rules for conducting cash transactions | tax 182 1 16 31000 01 6000 140 |
| Corporate property tax | |
|---|---|
| Corporate property tax (on property not included in the Unified Gas Supply System) | tax 182 1 06 02010 02 1000 110 |
| penalties 182 1 06 02010 02 2100 110 | |
| fines 182 1 06 02010 02 3000 110 | |
| interest 182 1 06 02010 02 2200 110 | |
| Corporate property tax (on property included in the Unified Gas Supply System) | tax 182 1 06 02020 02 1000 110 |
| penalties 182 1 06 02020 02 2100 110 | |
| fines 182 1 06 02020 02 3000 110 | |
| interest 182 1 06 02020 02 2200 110 | |
| Land tax | |
|---|---|
| Land tax on plots located within the boundaries of intracity municipalities of cities of federal significance | tax 182 1 06 06 031 03 1000 110 |
| penalties 182 1 06 06 031 03 2100 110 | |
| fines 182 1 06 06 031 03 3000 110 | |
| interest 182 1 06 06 031 03 2200 110 | |
| Land tax on plots located within the boundaries of urban districts | tax 182 1 06 06032 04 1000 110 |
| penalties 182 1 06 06032 04 2100 110 | |
| fines 182 1 06 06032 04 3000 110 | |
| interest 182 1 06 06032 04 2200 110 | |
| Land tax from plots located within the boundaries of urban settlements | tax 182 1 06 06033 13 1000 110 |
| penalties 182 1 06 06033 13 2100 110 | |
| fines 182 1 06 06033 13 3000 110 | |
| interest 182 1 06 06033 13 2200 110 | |
| Land tax on plots located within the boundaries of urban districts with intracity division | tax 182 1 06 06032 11 1000 110 |
| penalties 182 1 06 06032 11 2100 110 | |
| fines 182 1 06 06032 11 3000 110 | |
| interest 182 1 06 06032 11 2200 110 | |
| Land tax on plots located within the boundaries of intracity districts | tax 182 1 06 06032 12 1000 110 |
| penalties 182 1 06 06032 12 2100 110 | |
| fines 182 1 06 06032 12 3000 110 | |
| interest 182 1 06 06032 12 2200 110 | |
| Land tax from plots located within the boundaries of inter-settlement territories | tax 182 1 06 06033 05 1000 110 |
| penalties 182 1 06 06033 05 2100 110 | |
| fines 182 1 06 06033 05 3000 110 | |
| interest 182 1 06 06033 05 2200 110 | |
| Land tax from plots located within the boundaries of rural settlements | tax 182 1 06 06033 10 1000 110 |
| penalties 182 1 06 06033 10 2100 110 | |
| fines 182 1 06 06033 10 3000 110 | |
| interest 182 1 06 06033 10 2200 110 | |
| excises | |
|---|---|
| Excises on ethyl alcohol from food raw materials (except for wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia | tax 182 1 03 02011 01 1000 110 |
| penalties 182 1 03 02011 01 2100 110 | |
| fines 182 1 03 02011 01 3000 110 | |
| interest 182 1 03 02011 01 2200 110 | |
| Excises on ethyl alcohol from non-food raw materials produced in Russia | tax 182 1 03 02012 01 1000 110 |
| penalties 182 1 03 02012 01 2100 110 | |
| fines 182 1 03 02012 01 3000 110 | |
| interest 182 1 03 02012 01 2200 110 | |
| Excises on ethyl alcohol from food raw materials (wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia | tax 182 1 03 02013 01 1000 110 |
| penalties 182 1 03 02013 01 2100 110 | |
| fines 182 1 03 02013 01 3000 110 | |
| interest 182 1 03 02013 01 2200 110 | |
| Excises on alcohol-containing products manufactured in Russia | tax 182 1 03 02020 01 1000 110 |
| penalties 182 1 03 02020 01 2100 110 | |
| fines 182 1 03 02020 01 3000 110 | |
| interest 182 1 03 02020 01 2200 110 | |
| Excises on tobacco products manufactured in Russia | tax 182 1 03 02030 01 1000 110 |
| penalties 182 1 03 02030 01 2100 110 | |
| fines 182 1 03 02030 01 3000 110 | |
| interest 182 1 03 02030 01 2200 110 | |
| Excises on motor gasoline produced in Russia | tax 182 1 03 02041 01 1000 110 |
| penalties 182 1 03 02041 01 2100 110 | |
| fines 182 1 03 02041 01 3000 110 | |
| interest 182 1 03 02041 01 2200 110 | |
| Excises on straight-run gasoline produced in Russia | tax 182 1 03 02042 01 1000 110 |
| penalties 182 1 03 02042 01 2100 110 | |
| fines 182 1 03 02042 01 3000 110 | |
| interest 182 1 03 02042 01 2200 110 | |
| Excises on cars and motorcycles produced in Russia | tax 182 1 03 02060 01 1000 110 |
| penalties 182 1 03 02060 01 2100 110 | |
| fines 182 1 03 02060 01 3000 110 | |
| interest 182 1 03 02060 01 2200 110 | |
| Excises on diesel fuel produced in Russia | tax 182 1 03 02070 01 1000 110 |
| penalties 182 1 03 02070 01 2100 110 | |
| fines 182 1 03 02070 01 3000 110 | |
| interest 182 1 03 02070 01 2200 110 | |
| Excises on motor oils for diesel and (or) carburetor (injector) engines produced in Russia | tax 182 1 03 02080 01 1000 110 |
| penalties 182 1 03 02080 01 2100 110 | |
| fines 182 1 03 02080 01 3000 110 | |
| interest 182 1 03 02080 01 2200 110 | |
| Excises on wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) fortified grape or other fruit must, and (or) wine distillate, and (or) fruit distillate produced in Russia | tax 182 1 03 02090 01 1000 110 |
| penalties 182 1 03 02090 01 2100 110 | |
| fines 182 1 03 02090 01 3000 110 | |
| interest 182 1 03 02090 01 2200 110 | |
| Excises on beer produced in Russia | tax 182 1 03 02100 01 1000 110 |
| penalties 182 1 03 02100 01 2100 110 | |
| fines 182 1 03 02100 01 3000 110 | |
| interest 182 1 03 02100 01 2200 110 | |
| excises on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (with the exception of beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) fortified grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02110 01 1000 110 |
| penalties 182 1 03 02110 01 2100 110 | |
| fines 182 1 03 02110 01 3000 110 | |
| interest 182 1 03 02110 01 2200 110 | |
| Excises on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for beer, wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) fortified grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02130 01 1000 110 |
| penalties 182 1 03 02130 01 2100 110 | |
| fines 182 1 03 02130 01 3000 110 | |
| interest 182 1 03 02130 01 2200 110 | |
| Excises on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (with the exception of beer, wines, fruit wines, sparkling wines (champagne), wine drinks produced without the addition of rectified ethyl alcohol produced from food raw materials, and (or) spirited grape or other fruit must, and (or) wine distillate, and (or) fruit distillate), imported into the territory of Russia | tax 182 1 04 02110 01 1000 110 |
| penalties 182 1 04 02110 01 2100 110 | |
| fines 182 1 04 02110 01 3000 110 | |
| interest 182 1 04 02110 01 2200 110 | |
| Excises on household heating fuel produced from diesel fractions of direct distillation and (or) secondary origin, boiling in the temperature range from 280 to 360 degrees Celsius, produced in Russia | tax 182 1 03 02210 01 1000 110 |
| penalties 182 1 03 02210 01 2100 110 | |
| fines 182 1 03 02210 01 3000 110 | |
| interest 182 1 03 02210 01 2200 110 | |
From May 8, new editions of instructions of the Ministry of Finance of Russia No. 157n, No. 162n, No. 174n and No. 183n come into force
Learn about the new codes of KOSGU from the special review prepared by the experts of the Garant company "How the procedure for using KOSGU has changed in 2018" in the Internet version of the GARANT system. Get full access for 3 days for free!
In particular, new accounting accounts have appeared and the procedure for applying existing ones has changed. Pay attention to the most important changes in charts of accounts:
Take into account on account 101 03 only those objects that are intended solely for renting or increasing the value of real estate.
If the real estate is intended for the performance of the assignment, but is temporarily transferred to an operating lease, it is not necessary to transfer it to account 101 03 - such objects are classified as “real estate occupied by the accounting entity”.
Record on account 101 07 animals and plants whose natural growth and reproduction are under the direct control of the institution, in particular perennial plantations. In the inter-reporting period, transfer them from account 101 08 to account 101 07.
Objects of the library fund, which were accounted for on account 101 07 before 01/01/2018, transfer to account 101 08 "Other fixed assets"
To account for rights of use under operating leases and investments under finance leases, use group 40 accounts.
Until January 1, 2018, group 40 was used to account for leased items. In the updated chart of accounts, there are no special accounts for accounting for leased items. Now the property received in leasing must be accounted for general rules set by the "Rent" standard. Accordingly, leasing objects related to non-operating (financial) leases must be transferred in the inter-reporting period from group 40
Order 65n with changes for 2017
Related Articles
A number of amendments were made to the procedure for applying the budget classification in 2016. In the article we will talk about them and analyze order 65n with changes for 2017.
Changes to the Procedure for Applying Budget Classification in 2017
In 2016, a number of amendments were adopted to the Order on the procedure for applying the budget classification dated July 1, 2013 No. 65n. We would like to inform you about the changes for 2017. Here are the three main documents that made changes to Order No. 65n:
- Order of the Ministry of Finance of Russia dated February 16, 2016 No. 9n;
- Order of the Ministry of Finance of Russia dated April 1, 2016 No. 38n;
- Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n.
We remind you that Order No. 65n, as amended for 2017, establishes a budget classification, which includes the classification of income, the classification of expenses, the classification of sources of financing budget deficits, as well as the classification of operations of public legal entities.
The budget classification is a grouping of income and expenses used for budget accounting, preparation of budget and other financial statements. It provides comparability of indicators of the budgets of the budget system of the Russian Federation.
The main thing is that this document establishes the principles of appointment, structure, general requirements for the formation and application of RF budget classification codes.
New CCC codes for paying taxes in 2017
The main amendments that will directly affect taxpayers were made to Order 65n by Order of the Ministry of Finance of Russia No. 90n dated June 20, 2016. And here are the changes for 2017 you will have to face.
A new BCC code will appear in the budget classification of income for paying tax on profits received by controlled foreign companies. The new KBK code for paying this tax is 182 1 01 01080 01 1000 110.
Another change concerns companies that apply the simplified taxation system. Legislators have canceled a separate KBK code for paying the "minimum" tax under the simplified tax system.
Now the "simplifiers" need to transfer the "minimum" tax to the general KBK code, according to which companies that apply the simplified tax system with the object "income minus expenses" pay tax. We remind you that for this you need to use the code - 182 1 05 01050 01 1000 110.
Comparative table of CSC codes 2016 and 2017
There is no need to look through the entire order 65n in search of changes for 2017. For the convenience of taxpayers, the website of the Ministry of Finance of Russia contains comparison table types of revenues of the budgets of the budget system of the Russian Federation and the codes of subspecies (groups, analytical groups) of budget revenues corresponding to them.
You can find it in the "Documents" section, in the table you will see which CCC codes that were in force in 2016 are no longer used in 2017. In the corresponding column, on the line opposite the CSC code, it will be indicated - "Excluded".
If in 2017 neither the CCC code nor the name of the tax (payment) or contribution changes, the corresponding column will be empty. Or it will indicate the new (changed) name of the tax.
We believe that before filling out a payment order for the transfer of a tax (fee) or contribution, it makes sense to clarify the CCC code and the name of the tax using this table, then the tax will be credited for its intended purpose.
www.zarplata-online.ru
Order of the Ministry of Finance of Russia of November 17, 2017 N 194n “On Amendments to the Order of the Ministry of Finance of the Russian Federation of March 30, 2015 N 52n “On Approval of Forms of Primary Accounting Documents and Registers accounting applied by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application "
Order of the Ministry of Finance of Russia dated November 17, 2017 N 194n
“On Amendments to the Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 N 52n “On Approval of Forms of Primary Accounting Documents and Accounting Registers Used by State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State (municipal) institutions, and methodological guidelines for their application”
In order to establish unified order accounting by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, I order:
1. To amend the order of the Ministry of Finance of the Russian Federation of March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, and Guidelines for their application” (registered with the Ministry of Justice of the Russian Federation on June 2, 2015, registration number 37519) as amended by Order of the Ministry of Finance of Russia dated November 16, 2016 N 209n “On amendments to certain orders of the Ministry of Finance of the Russian Federation in order to improve budgetary (accounting) accounting and reporting” (registered with the Ministry of Justice of the Russian Federation on December 15, 2016, registration number 44741) (hereinafter referred to as amendments), according to the annex to this order.
2. Establish that the inventory list (collation sheet) for non-financial assets (form code 0504087) and the statement of discrepancies based on inventory results (form code 0504092) as amended in accordance with appendices N 1 and N 2 are applied to changes by accounting entities according to their organizational and technical readiness but no later than January 1, 2018.
The Order of the Ministry of Finance of Russia on the approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, GVBF management bodies, state (municipal) institutions has been adjusted.
The order is extended to state corporation Roskosmos.
The form of the inventory list (collation sheet) for objects of non-financial assets (form code 0504087) and the form of the Statement of discrepancies based on the results of the inventory (form code 0504092) are set out in a new edition. In particular, the place of the inventory is now indicated.
The updated forms are used by accounting entities according to their organizational and technical readiness, but no later than 01/01/2018.
Some forms have been corrected.
Order of the Ministry of Finance of Russia of November 17, 2017 N 194n “On Amendments to the Order of the Ministry of Finance of the Russian Federation of March 30, 2015 N 52n “On Approval of Forms of Primary Accounting Documents and Accounting Registers Used by Public Authorities (Government Bodies) bodies of local self-government, management bodies of state non-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application "
Registration N 49282
Order of the Ministry of Finance of Russia dated June 16, 2014 N 49n (as amended on September 22, 2016) “On approval of the List of types of activities for which the federal executive authorities, which carry out the functions of developing state policy and legal regulation in established areas of activity, form basic ( sectoral) lists of state and municipal services and works” (Registered in the Ministry of Justice of Russia on July 10, 2014 N 33056)
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ON APPROVAL OF THE LIST
TYPES OF ACTIVITIES FOR WHICH THE FEDERAL BODIES
EXECUTIVE AUTHORITIES CARRYING OUT THE FUNCTIONS OF DEVELOPING
BASIC (INDUSTRIAL) LISTS OF STATE
AND MUNICIPAL SERVICES AND WORKS
In accordance with paragraph 3 of the Rules for the formation and maintenance of basic (industry) lists of state and municipal services and works, approved by Decree of the Government of the Russian Federation of February 26, 2014 N 151 (Collected Legislation of the Russian Federation, 2014, N 10, Art. 1041), I order:
Approve the attached List of activities for which the federal executive authorities, carrying out the functions of developing state policy and legal regulation in the established areas of activity, form basic (industry) lists of state and municipal services and works.
order of the Ministry of Finance
PUBLIC POLICY AND REGULATORY
REGULATION IN DESIGNATED FIELDS OF ACTIVITY,
Documents of the Ministry of Finance of the Russian Federation
(Enter the number and/or part of the title or date of the document.
IMPORTANT: the date of the document is entered in the format "dd.mm.yyyy")
“On Amendments to the Procedure for Authorizing Expenditures of Federal Budgetary Institutions and Federal Autonomous Institutions whose personal accounts are opened with the territorial bodies of the Federal Treasury, the source of financial support for which are subsidies received in accordance with paragraph two of clause 1 of Article 78.1 and Article 78.2 of the Budget Code of the Russian Federation , approved by order of the Ministry of Finance of Russia dated December 13, 2017 N 226n "(Registered in the Ministry of Justice of Russia on May 14
"On the verification by the Federal Treasury of documents confirming the expenditures of the budget of a constituent entity of the Russian Federation"
"On the requirements for auditors in relation to combating the legalization (laundering) of proceeds from crime and the financing of terrorism"
“On Amendments to the Rules for Providing Subsidies from the Federal Budget to Federal Budgetary Institutions Under the jurisdiction of the Ministry of Finance of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of February 25, 2015 N 29n” (Registered in the Ministry of Justice of Russia on May 28, 2018 N 51194)
"On approval of the Rules for the provision of subsidies from the federal budget to federal budgetary institutions under the jurisdiction of the Ministry of Finance of the Russian Federation" (Registered with the Ministry of Justice of Russia on March 24, 2015 N 36551)
“On the clarification of the Rules for treasury support of state defense order funds in the currency of the Russian Federation in cases provided for by the Federal Law “On the federal budget for 2018 and for the planning period of 2019 and 2020”, approved. Decree of the Government of the Russian Federation of December 28, 2017 N 1680 "
"On Amendments to the Administrative Regulations for the Provision by the Federal Tax Service of public service on state registration of legal entities, individuals as individual entrepreneurs and peasant (farmer) households, approved by order of the Ministry of Finance of the Russian Federation dated September 30, 2016 N 169n ”(Registered in the Ministry of Justice of Russia on June 22, 2018 N 51407)
"On the Formation of Separate Forms of Budgetary (Accounting) Reporting"
“On approval of the program for the development of federal accounting standards for 2018-2020. and on recognizing as invalid the order of the Ministry of Finance of the Russian Federation dated June 7, 2017 N 85n “On approval of the program for the development of federal accounting standards for 2017-2019. and on recognizing invalid the order of the Ministry of Finance of the Russian Federation dated May 23, 2016 N 70n "On approval of the program for the development of federal accounting standards for 2016 -
"On the formation of the identifier of the state contract"
“On Approval of the Approximate Job Regulations for a Federal State Civil Servant of the Ministry of Finance of the Russian Federation and on Recognizing as Invalid Order of the Ministry of Finance of the Russian Federation of March 17, 2014 N 16n” (Registered in the Ministry of Justice of Russia on 08.05.2018 N 51027)
“On the procedure for transferring a subsidy to reimburse part of the costs of agricultural producers for the payment of insurance premiums accrued under agricultural insurance contracts” (together with the “Letter” of the Ministry of Finance of Russia dated April 13, 2018 N 09-10-07 / 25003)
“On sending explanations on the procedure for the formation of the Report on expenses, for the purpose of co-financing which the Subsidy was provided, in the form in accordance with Appendix No. 6 to the Standard Form of the Agreement on the Provision of Subsidies from the Federal Budget to the Budget of the Subject of the Russian Federation, approved. Order of the Ministry of Finance of Russia dated December 13, 2017 N 232n "
"On the procedure for transferring funds when paying the obligations of legal entities within the amount necessary to pay for the actually delivered goods, performed works, rendered services"
"On the competence of the customs authorities to carry out customs operations in relation to excisable and certain other types of goods" (Registered with the Ministry of Justice of Russia on May 24, 2018 N 51180)
"On the procedure for paying budget obligations arising from state contracts for the supply of goods, the provision of services, the performance of work payable in 2017"
"On the publication of the Order of the Ministry of Finance of Russia dated March 31, 2018 N 64n"
“On recognizing as invalid the order of the Ministry of Finance of the Russian Federation dated July 7, 2010 N 69n “On approval of the form tax return on indirect taxes (value added tax and excises) when importing goods into the territory of the Russian Federation from the territory of the member states of the customs union and the Procedure for filling it out” (Registered in the Ministry of Justice of Russia on April 28, 2018 N 50942)
“On the invalidation of paragraph 29 of the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n” (Registered in the Ministry of Justice of Russia on April 25, 2018 N 50890)
"On Approval of the Regulation on Accounting and Accounting in the Russian Federation" (Registered in the Ministry of Justice of Russia on August 27, 1998 N 1598)
“On Amendments to the Rules for the Acceptance, Storage and Accounting of the Values of the State Fund of Russia on Special Accounts, approved by Order of the Ministry of Finance of the Russian Federation of June 9, 2014 N 46n” (Registered in the Ministry of Justice of Russia on 07.05.2018 N 51000)
"On the issue of the use of federal special stamps and excise stamps"
"On approval of the Rules for the implementation of work on the acceptance, storage and accounting of the values of the State Fund of Russia on special accounts" (Registered in the Ministry of Justice of Russia on July 28, 2014 N 33303)
"On Amendments to the Order of the Ministry of Finance of the Russian Federation dated January 30, 2018 N 42"
"On the issue of clarifying the procedure for the return of funds from the budget of the subject of the Russian Federation to the federal budget"
"On approval of the informatization plan of the Ministry of Finance of the Russian Federation for 2018 and for the planning period of 2019 and 2020"
“On approval of the Regulations on verification of the reliability and completeness of information submitted by citizens applying for certain positions, and employees filling certain positions on the basis of an employment contract in organizations created to fulfill the tasks assigned to the Ministry of Finance of the Russian Federation, as well as compliance by employees with these organizations of requirements for official conduct” (Registered with the Ministry of Justice of Russia on April 26, 2018 N 50913)
"On sending an overview of typical errors made when filling out certificates of income, expenses, property and obligations of a property nature"
“On Amending Clause 15 of the Procedure for Completing Operations for the Execution of the Federal Budget in the Current Fiscal Year, approved by Order of the Ministry of Finance of the Russian Federation of June 6, 2008 N 56n” (Registered with the Ministry of Justice of Russia on April 18, 2018 N 50813)
"On the legitimacy of the inclusion in the agreements of provisions on the implementation by the territorial bodies of the Federal Treasury of certain functions of financial bodies for the execution of the budgets of the constituent entities of the Russian Federation"
“On Amendments to Appendix No. 1 to the Order of the Ministry of Finance of the Russian Federation of November 24, 2016 No. 512”
"On approval of the List of legal acts and their separate parts(appendices) containing mandatory requirements, compliance with which is assessed when carrying out control measures in the implementation of federal state assay supervision and the procedure for maintaining the specified list "
"On Approval of the Procedure for Completing Operations for the Execution of the Federal Budget in the Current Fiscal Year" (Registered with the Ministry of Justice of Russia on June 27, 2008 N 11894)
“On Amendments to the Annexes to the Order of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n “On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application” (Registered with the Ministry of Justice of Russia on April 27, 2018 N 50923)
“On Amendments to the Annexes to the Order of the Ministry of Finance of the Russian Federation of December 16, 2010 N 174n “On Approval of the Chart of Accounts for Accounting of Budgetary Institutions and Instructions for its Application” (Registered with the Ministry of Justice of Russia on April 26, 2018 N 50908)
“On Amendments to Annexes No. 1 and No. 2 to the Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n “On Approval of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extrabudgetary foundations, state academies of sciences, state (municipal) institutions and Instructions for its use” (Registered in the Ministry of Justice of Russia on April 26, 2018 N 50910)
“On Amendments to the Annexes to the Order of the Ministry of Finance of the Russian Federation of December 6, 2010 N 162n “On Approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application” (Registered in the Ministry of Justice of Russia on April 26, 2018 N 50911)
“On Approval of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application” (Registered in the Ministry of Justice of Russia on December 30, 2010 N 19452)
“On Approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application” (Registered in the Ministry of Justice of Russia on January 27, 2011 N 19593)
"On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application" (Registered in the Ministry of Justice of Russia on 02.02.2011 N 19669)
“On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application” (Registered in the Ministry of Justice of Russia on 04.02.2011 N 19713)
(approved by the Ministry of Finance of Russia on March 30, 2018)
"On approval of the procedure for concluding an agreement on pricing for taxation purposes in relation to a foreign trade transaction, at least one party to which is a tax resident of a foreign state with which an agreement (agreement) on the avoidance of double taxation has been concluded, with the participation of an authorized executive body of such a foreign state" ( Registered with the Ministry of Justice of Russia on May 3, 2018 N 50957)
"On the procedure for applying the Order of the Ministry of Finance of Russia dated December 30, 2015 N 221n"
“On the table of correspondence between the types of expenditures of the classification of budget expenditures and articles (sub-items) of the classification of operations of the public administration sector related to budget expenditures”
“On Amendments to the Order of the Ministry of Finance of the Russian Federation of June 28, 2013 N 64n “On Approval of the Procedure for Inclusion of Residential Premises in the Housing Stock of the Russian Federation, Assigned to the Ministry of Finance of the Russian Federation on the Right of Operational Management, into a Specialized Housing Stock with Classification as Service Residential premises, as well as the exclusion of residential premises from the specialized housing stock and the procedure for providing official residential premises in the Ministry of Financial
“On Amendments to the Administrative Regulations of the Federal Tax Service for the Provision of Public Services for the Submission of an Extract from the Unified state register taxpayers, approved by order of the Ministry of Finance of the Russian Federation dated December 30, 2014 N 178n ”(Registered with the Ministry of Justice of Russia on April 18, 2018 N 50808)
"On the procedure for amending budget obligations arising from agreements on the provision of subsidies from the federal budget to compensate for lost income and (or) reimbursement of actually incurred costs in connection with the production (sale) of goods, performance of work, provision of services, in order to cancel the unfulfilled parts of the budget obligation"
"On approval of the Administrative Regulations of the Federal Tax Service for the provision of public services for the submission of an extract from the Unified State Register of Taxpayers" (Registered in the Ministry of Justice of Russia on 04/09/2015 N 36800)
“On approval of the procedure for including residential premises of the housing stock of the Russian Federation, assigned to the Ministry of Finance of the Russian Federation on the right of operational management, into a specialized housing stock with reference to official residential premises, as well as the exclusion of residential premises from the specialized housing stock and the procedure for providing official residential premises in Ministry of Finance of the Russian Federation” (Registered with the Ministry of Justice of Russia on July 12, 2013 N 29044)
Budget classification represents a grouping of incomes and expenditures of budgets of all levels, as well as sources of financing their deficits. It provides comparability of indicators of all budgets. With its help, the systematization of information on the formation of budget revenues and the implementation of expenditures is achieved.
The federal law "On the budget classification of the Russian Federation" was adopted by the State Duma of the Russian Federation on June 7, 1996. At present, this law is in force with amendments and additions adopted by federal law No. 115-FZ of August 5, 2000.
The budget classification of the Russian Federation includes:
- classification of budget revenues;
- classification of budget expenditures;
- classification of funding sources;
- classification of operations of public legal entities (hereinafter referred to as the classification of operations of the public administration sector).
- sources of internal financing of budget deficits;
- sources of external financing of the federal budget deficit;
- types of state internal debts of the Russian Federation, subjects of the Russian Federation, municipalities;
- RF types.
Budget classification of income
The classification of budget revenues is a grouping of budget revenues of all levels of the Russian Federation.
Incomes of budgets of all levels are classified into groups, subgroups, articles and sub-articles.
The classification of income provides for the following groups: Further detailing of income is carried out by subgroups, items and sub-items of the budget classification, for example:Such detail allows to take into account receipts to the budgets of all types of income provided for by law. For each of them, an independent code is provided in the budget classification.
Budget classification of expenditures
Cost classification carried out in several ways:
- functional the classification reflects the allocation of budget funds to the implementation of the main functions of the state (management, defense, etc.). (Section → Subsection → Target items → Types of expenses).
- Departmental the classification of budget expenditures is directly related to the management structure, it reflects the grouping of legal entities that receive budgetary funds. (The main managers of budget funds).
- Economic the classification shows the division of state expenditures into current and capital, as well as the payment wages, for material costs, for the purchase of goods and services. (Expenditure category → Groups → Subject items → Sub-items)
Functional classification of budget expenditures
It is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation and reflects the expenditure of funds for the implementation of the main ones.
The functional classification of expenses has four levels: sections; subsections; targeted articles; types of expenses.
In particular, the functional classification provides for the following sections (Code - Name):- 0100 - State administration and local self-government
- 0200 - Judiciary
- 0300 - International activities
- 0400 - National Defense
- 0500 - Law enforcement and state security
- 0600 - Basic research and promotion of scientific and technological progress
- 0700 - Industry, energy and construction
- 0800 - Agriculture and fishing
- 0900 - Protection of the natural environment and natural resources, hydrometeorology, cartography and geodesy
- 1000 - Transport, road facilities, communications and informatics
- 1100 - Development of market infrastructure
- 1200 - Housing and communal services
- 1300 - Prevention and elimination of consequences of emergencies and natural disasters
- 1400 - Education
- 1500 - Culture, art and cinematography
- 1600 - Media
- 1700 - Health and physical education
- 1800 - Social policy
- 1900 - Servicing the public debt
- 2000 - Replenishment of state stocks and reserves
- 2100 - Financial assistance to budgets of other levels
- 2200 - Utilization and elimination of weapons, including the implementation of international treaties
- 2300 - Mobilization preparation of the economy
- 2400 - Exploration and use of outer space
- 3000 - Other expenses
- 3100 -Target budget funds
Based on the above functional classification, budgets of all levels are built. It is clear that this takes into account the specifics of the budget of a particular level. The full functional classification is used for.
Departmental classification of budget expenditures
Departmental classification budgets is a grouping of expenses by recipients budget funds. The list of recipients of funds from the federal budget is approved by law for the next year.
Departmental classifications of budgets of subjects of the Federation and local budgets are approved by the authorities of the subjects of the Federation and local governments, respectively.
An example of a functional classification of expenses by 4 levels:
Economic classification of budget expenditures
Economic classification budget expenditures is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out in the performance of state bodies of their tasks. The economic classification includes groups, subgroups, subject items, subitems and cost elements.
The expense groups are:|
Name |
|
|
Current expenses- this is a part of budget expenditures that ensures the current functioning of public authorities, budgetary institutions, etc. The category "Current expenses" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for the recognition of property rights abroad. |
|
|
Capital expenditure- this is a part of budget expenditures that provides innovation and investment activities. A development budget can be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, the creation of state stocks and reserves, the acquisition of land and intangible assets, capital transfers. |
|
|
Providing loans (budget loans) |
The economic classification of expenditures of the budgets of the Russian Federation has been transformed into a classification of public sector operations. It determines the directions of budget revenues and expenditures, depending on the economic content of operations carried out in the public administration sector.
The classification of general government transactions is a grouping of transactions based on their economic content.
Within this classification, operations of the general government sector are divided into current (income and expenses), investment (operations with non-financial assets) and financial (operations with financial assets and liabilities).
The classification of general government transactions consists of the following groups:
- 100 Income;
- 200 Expenses;
- 300 Receipt of non-financial assets;
- 400 Disposal of non-financial assets;
- 500 Receipt of financial assets;
- 600 Disposal of financial assets;
- 700 Increase in liabilities;
- 800 Reducing liabilities.
Groups are detailed by articles and sub-articles. The more detailed analytical codes provided in this document are not general government transaction classification codes, but are intended solely for the purpose of structuring the text of these Guidelines.
Classification of expenditures of the budgets of the Russian Federation for public sector operations (Codes and names of articles and sub-items)
