Budgetary classification of income. Budget classification. The budget classification of the Russian Federation includes
On May 8, new editions of the instructions of the Ministry of Finance of Russia No. 157n, No. 162n, No. 174n and No. 183n begin to operate
Learn about the new codes of KOSGU from the special review "How the procedure for using KOSGU has changed in 2018" prepared by the experts of the Garant company in the Internet version of the GARANT system. Receive full access 3 days free!
In particular, new accounting accounts have appeared and the procedure for using existing ones has changed. Pay attention to the most important changes in charts of accounts:
Consider on account 101 03 only those objects that are intended exclusively for renting out or increasing the value of real estate.
If the real estate is intended for the execution 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 subject of accounting."
Consider on account 101 07 animals and plants, the natural growth and reproduction of which 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.
Transfer the objects of the library fund that were accounted for on account 101 07 before 01.01.2018 to account 101 08 "Other fixed assets"
For operating lease use rights and finance lease investments, use group 40 accounts.
Until January 1, 2018, group 40 was used to account for leased items. The updated chart of accounts does not contain special accounts for accounting for leased items. Now the property received on lease must be accounted for according to the general rules established by the “Rent” standard. Accordingly, leasing objects related to non-operating (financial) leases must be transferred from group 40 to the interreporting period.
Order 65n with changes for 2017
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A number of amendments were made to the Procedure for applying the budget classification in 2016.In this article, we will tell you about them and analyze order 65n with changes for 2017.
Changes to the Procedure for applying the budget classification in 2017
In 2016, a number of amendments were adopted to the Order on the procedure for applying the budget classification dated 01.07.13 No. 65n. We would like to acquaint you with the changes for 2017. Here are three main documents that amended Order No. 65n:
- Order of the Ministry of Finance of Russia dated 16.02.16 No. 9n;
- Order of the Ministry of Finance of Russia dated 01.04.16 No. 38n;
- Order of the Ministry of Finance of Russia dated 20.06.16 No. 90n.
We remind you that Order No. 65n as amended for 2017 establishes a budget classification, which includes a classification of income, a classification of expenses, a classification of sources of financing budget deficits, as well as a classification of transactions of public law entities.
Budget classification is a grouping of income and expenses used for budget accounting, budgeting and other financial reporting. It ensures the comparability of indicators of the budgets of the budgetary system of the Russian Federation.
The main thing is that this document establishes the principles of appointment, structure, general requirements to the procedure for the formation and application of codes for the budget classification of the Russian Federation.
New KBK codes for tax payments in 2017
The main amendments, which will directly affect taxpayers, have been made to Order 65n by Order of the Ministry of Finance of Russia dated 20.06.16 No. 90n. And here are the changes you will have to face for 2017.
In the budget classification of income, a new BCC code will appear for the payment of tax on income received by controlled foreign companies. The new KBK code for the payment of this tax is 182 1 01 01 080 01 1000 110.
Another change concerns companies that use a simplified taxation system. Legislators canceled a separate KBK code for paying the "minimum" tax under the simplified tax system.
Now the “simplified” people need to list the “minimum” tax on the general CBC code, according to which companies that use the simplified tax system apply with the object “income minus expenses”. We remind you that for this you need to use the code - 182 1 05 01 050 01 1000 110.
Comparative table of KBK codes 2016 and 2017
There is no need to go through the entire Order 65n looking for changes for 2017. For the convenience of taxpayers, the website of the Ministry of Finance of Russia contains a comparative table of types of budget revenues of the budgetary system of the Russian Federation and the corresponding codes of subspecies (groups, analytical groups) of budget revenues.
You can find it in the "Documents" section, in the table you will see which CSC codes that were in force in 2016 are no longer applied in 2017. In the corresponding column, on the line opposite the KBK code, it will be indicated - "Excluded".
If neither the BCC code, nor the name of the tax (payment) or contribution changes in 2017, the corresponding column will be empty. Or it will contain a 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 BCC code and the name of the tax using this table, then the tax will be credited for its intended purpose.
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Order of the Ministry of Finance of Russia of November 17, 2017 N 194n "On amendments to the order of the Ministry of Finance 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 authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Methodical instructions on their application "
Order of the Ministry of Finance of Russia of November 17, 2017 N 194н
"On Amendments to the Order of the Ministry of Finance of the Russian Federation of March 30, 2015 No. 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-budgetary Funds, State (municipal) institutions, and Guidelines for their application "
In order to establish a unified accounting procedure by state authorities (state bodies), local authorities, governing 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 dated March 30, 2015 N 52n "On the approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-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 some 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), in accordance with the appendix 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 the inventory results (form code 0504092) as revised in accordance with Appendices No. 1 and No. 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 (government agencies), local government bodies, GVBF management bodies, state (municipal) institutions has been adjusted.
The order is extended to the State Corporation Roscosmos.
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 according to the results of the inventory (form code 0504092) are set out in a new edition. In particular, the location of the inventory is now indicated.
The updated forms are applied by accounting entities according to their organizational and technical readiness, but no later than 01.01.2018.
Some forms have been specified.
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 state authorities (state bodies), local government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application "
Registration N 49282
Order of the Ministry of Finance of Russia of June 16, 2014 N 49n (as amended on September 22, 2016) "On the approval of the List of activities for which the federal executive bodies performing the functions of developing state policy and normative 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
ABOUT APPROVAL OF THE LIST
KINDS OF ACTIVITIES FOR WHICH FEDERAL BODIES
THE EXECUTIVE AUTHORITY CARRYING OUT THE FUNCTIONS FOR THE PRODUCTION
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 (sectoral) lists of state and municipal services and works, approved by the Government of the Russian Federation dated February 26, 2014 N 151 (Collected Legislation of the Russian Federation, 2014, N 10, Art.1041), I order:
To approve the attached List of activities, for which the federal executive bodies, performing functions for the development of state policy and legal regulation in established areas of activity, form the basic (sectoral) lists of state and municipal services and works.
by order of the Ministry of Finance
STATE POLICY AND REGULATORY LEGAL
REGULATION IN THE ESTABLISHED 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 Amending the Procedure for Authorizing the Expenditures of Federal Budgetary Institutions and Federal Autonomous Institutions whose Personal Accounts are Opened in 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 the order of the Ministry of Finance of Russia dated December 13, 2017 N 226n "(Registered in the Ministry of Justice of Russia 14.05
"On the verification by the Federal Treasury of documents confirming the implementation of budget expenditures of the 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 the provision of subsidies from the federal budget to federal budgetary institutionsunder the jurisdiction of the Ministry of Finance of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated February 25, 2015 N 29n "(Registered with the Ministry of Justice of Russia on 28.05.2018 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 in the Ministry of Justice of Russia on March 24, 2015 N 36551)
"On clarification of the Rules for treasury support of state defense order funds in the currency of the Russian Federation in the 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 28.12.2017 N 1680 ″
"On amendments to the Administrative Regulations for the provision of the Federal Tax Service public service for state registration of legal entities, individuals as individual entrepreneurs and peasant (farmer) enterprises, 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)
"About the formation individual forms budget (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 as 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 the approval of the exemplary official regulations of the federal state civil servant of the Ministry of Finance of the Russian Federation and on the recognition as invalid of the 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 subsidies 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 the direction of clarifications on the procedure for the formation of the Statement of 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 Granting Subsidies from the Federal Budget to the Budget of the Subject of the Russian Federation, approved. By order of the Ministry of Finance of Russia dated 13.12.2017 N 232н "
"On the procedure for transferring funds when paying for the obligations of legal entities within the amount required to pay for actually delivered goods, work performed, services rendered"
"On the competence of the customs authorities to perform customs operations in relation to excisable and other specific types of goods" (Registered with the Ministry of Justice of Russia on 05.24.2018 N 51180)
"On the procedure for paying budgetary obligations arising on the basis of state contracts for the supply of goods, provision of services, performance of work due in 2017"
"On the publication of the Order of the Ministry of Finance of Russia dated 03.31.2018 N 64n"
"On recognizing as invalid the order of the Ministry of Finance of the Russian Federation of July 7, 2010 N 69n" On approval of the form of a tax declaration for indirect taxes (value added tax and excise taxes) 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 28.04.2018 N 50942)
"On the invalidation of clause 29 of the Regulations 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 at the Ministry of Justice of Russia on 25.04.2018 N 50890)
"On the approval of the Regulations for the maintenance of accounting and financial reporting in the Russian Federation" (Registered in the Ministry of Justice of Russia on 27.08.1998 N 1598)
"On Amending the Rules for the Acceptance, Storage and Accounting of Values \u200b\u200bof 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 at 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 valuables 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 returning funds from the budget of a constituent entity of the Russian Federation to the federal budget"
"On approval of the plan for informatization of the Ministry of Finance of the Russian Federation for 2018 and for the planning period of 2019 and 2020"
"On the approval of the Regulations on the verification of the accuracy 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 in the Ministry of Justice of Russia on 26.04.2018 N 50913)
"About the direction of view typical mistakesallowed when filling out certificates of income, expenses, property and property obligations "
"On Amending Clause 15 of the Procedure for Completing Operations to Execute the Federal Budget in the Current Fiscal Year, Approved by Order of the Ministry of Finance of the Russian Federation No. 56n of June 6, 2008" (Registered with the Ministry of Justice of Russia on April 18, 2018, No. 50813)
"On the legality 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 subjects of the Russian Federation"
"On Amending Appendix No. 1 to the Order of the Ministry of Finance of the Russian Federation No. 512 dated November 24, 2016"
"On approval of the List of legal acts and their individual 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 financial year" (Registered in 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 in the Ministry of Justice of Russia on 27.04.2018 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 of accounting of budgetary institutions and Instructions for its application "(Registered in the Ministry of Justice of Russia on April 26, 2018 N 50908)
"On amendments to Appendices No. 1 and No. 2 to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n" On approval of the Unified Chart of Accounts for Accounting for Government Bodies (State Bodies), Local Self-Government Bodies, Government Non-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its use "(Registered in the Ministry of Justice of Russia on 26.04.2018 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 (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application" (Registered with the Ministry of Justice of Russia on 12/30/2010 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 of accounting of budgetary institutions and Instructions for its application" (Registered in the Ministry of Justice of Russia 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 04.02.2011 N 19713)
(approved by the Ministry of Finance of Russia 03/30/2018)
"On approval of the Procedure for concluding an agreement on pricing for tax purposes in relation to a foreign trade transaction, at least one party of which is a tax resident of a foreign state with which an agreement (agreement) on avoidance of double taxation has been concluded, with the participation of an authorized executive body of such a foreign state" ( Registered in the Ministry of Justice of Russia 03.05.2018 N 50957)
"On the procedure for applying the Order of the Ministry of Finance of Russia dated 12/30/2015 N 221н"
"On the table of correspondence between types of expenditures of the classification of budget expenditures and items (sub-items) of the classification of sector operations government controlledrelated to budget expenditures "
"On Amending the Order of the Ministry of Finance of the Russian Federation of June 28, 2013 No. 64n" 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 premises, as well as the exclusion of residential premises from specialized housing stock and the procedure for the provision of office premises in the Ministry of Finance
"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 of Taxpayers, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2014 N 178n" (Registered with the Ministry of Justice of Russia on April 18, 2018 N 50808)
"On the procedure for amending budgetary obligations arising on the basis of 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 unfulfilled part of the budgetary commitment "
"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 09.04.2015 N 36800)
"On approval of the Procedure for the inclusion of residential premises of the housing stock of the Russian Federation, assigned to the Ministry of Finance of the Russian Federation on the basis of the right of operational management, into the 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 the provision of office premises in The Ministry of Finance of the Russian Federation "(Registered in the Ministry of Justice of Russia 12.07.2013 N 29044)
Correct execution of payment documents is a prerequisite for the successful execution of a financial transaction, for example, to pay taxes or insurance premiums. Based on the Order of the Ministry of Finance of the Russian Federation on July 1, 2013 No. 65n, new KBK for 2017. 2017 Budget Classification Codes - important details of the document that must be filled in correctly. Our heading in will help you quickly understand all the changes in the KBK since 2017. Below you will find a table with new codes for 2017 with a decryption. Our material has already taken into account all the changes to the KBK provided for by the Order of the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new KBK for insurance premiums from 2017.
KBK: features and purpose
Budget classification code (BCK) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. It characterizes a certain monetary transaction and is in a convenient way to group expenses / incomes received by the budget. Created on the basis of the RF Budget Code.
Thanks to the BCK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). Correctly written KBK allows:
- unmistakably make payment transactions;
- track the history of the movement of funds;
- facilitate the work of government officials;
- competently plan a 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 the company or individual entrepreneur will not be penalized.
KBK: where to indicate?
The considered combination of numbers (BCC) is reflected in a separate field of payment orders intended for deduction in 2017 of tax payments and insurance premiums, penalties and fines. This field in 2017 is 104. When filling out the document, it is important to correctly indicate the combination of numbers, because a mistake 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. Therefore, let's try to understand their meaning.
KBK: 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. They can be conventionally divided into several groups, consisting of 1-5 characters:
№1-3
- a code indicating the addressee for which the receipts are intended (territorial FTS, insurance and pension funds). For example, to pay KBK for personal income tax in 2017 the figure "182" is put, for contributions to the Pension Fund - "392".
№ 4
- show a group of receipts.
№5-6
- reflects the tax code. For example, for insurance premiums the value "02" is indicated, excise taxes and insurance premiums are characterized by the number "03", payment of the state duty - "08".
№ 7-11
- elements that reveal the item and the sub-item of income.
No. 12 and 13 - reflect the level of the budget, which is planned to receive funds. The federal code is "01", the regional code is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The rest of the figures characterize budgetary and insurance funds.
№14-17
- indicate the reason for the financial transaction:
- making the main payment - "1000";
- accrual of penalty interest - "2100";
- payment of the fine - "3000";
- deduction of interest - "2200".
# 18 - 20 - reflects the category of income received by a government department. For example, funds intended for payment of tax are indicated by the code "110", and gratuitous receipts - "150".
Example... Sirius contributes to insurance against accidents and occupational diseases that may occur while performing work duties. Depending on the situation, the BCC indicated in the payment document may differ:
- 393 1 02 02 050 07 1000 160 - with timely transfer of funds;
- 393 1 02 02 050 07 2100 160 - in case of payment of a penalty;
- 393 1 02 02 050 07 3000 160 - payment of a fine by compulsory payment.
How to find out the organization's BCF?
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 out payment orders, where the presence of a BCC is required. The catalog of the current KBK 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.
KBK 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, others were excluded. The changes took 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 that use the object of taxation “income minus expenses”. Minimum tax and advance payments will be made at a separate BCC.
- Insurance premiums - since 2017, the tax inspectorate will be in charge of administration (with the exception of "injury" contributions), so the combination of some numbers will change.
Insofar as new KBKs appear in 2017, the former will become invalid. From January 1, 2017, the accountant will not be able to use the old values \u200b\u200beven when making a payment for the previous period, otherwise the funds will not be considered paid.
To prevent troubles when making financial transactions, our kBK table for 2017prepared by financiers based on data from the RF Ministry of Finance. But if the accountant still uses the information for 2016, the mistake can be corrected (you will need to clarify the payment).
Filling in the KBK in payment orders in 2017
A payment is a settlement document on the basis of which the bank makes payments. To pay taxes and fees, form 0401060 is used. In the process of registration, it is recommended to follow the Rules for filling in the details developed by Order of the Ministry of Finance No. 107n.
In 2017, the FTS will be in charge of overseeing taxes and insurance premiums; payers will have to submit unified reporting (Federal Law No. 243-FZ). The indicator of the budget classification code, reflected in line No. 104, is filled in according to the same rules. The table shows some of the changes that took place in the payment system in 2017:
| Line no. | Description | Features of filling in 2017 |
| 16 | Recipient | territorial body of the IFTS |
| 22 | UIN (unique identifier of accrual) | 0 is put on current payments |
| 106 | Basis of payment | the code is set in accordance with clause 7 of Appendix 2 and clause 7 of Appendix 3 of the Order of the Ministry of Finance |
| 107 | Taxable period | Filled in the same way as payment for taxes |
| 108 | Document number 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 of the BCK table for 2017 and clearly understanding the structure of numbers, the accountant will be able to correctly and timely make all the calculations. You can simplify the work and reduce the risk of making a mistake by filling out documents in electronic services... Below is a table of the current BCF for 2017.
| Income tax | |
|---|---|
| Income tax credited to the federal budget | tax 182 1 01 01 011 01 1000 110 |
| penalty 182 1 01 01 011 01 2100 110 | |
| fines 182 1 01 01 011 01 3000 110 | |
| percent 182 1 01 01 011 01 2200 110 | |
| Income tax credited to the budgets of the constituent entities of the Russian Federation | tax 182 1 01 01 012 02 1000 110 |
| penalty 182 1 01 01 012 02 2100 110 | |
| fines 182 1 01 01 012 02 3000 110 | |
| percent 182 1 01 01 012 02 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from Russian organizations | tax 182 1 01 01 040 01 1000 110 |
| penalty 182 1 01 01 040 01 2100 110 | |
| fines 182 1 01 01 040 01 3000 110 | |
| percent 182 1 01 01 040 01 2200 110 | |
| Income tax on income received by Russian organizations in the form of dividends from foreign organizations | tax 182 1 01 01 060 01 1000 110 |
| penalty 182 1 01 01 060 01 2100 110 | |
| fines 182 1 01 01 060 01 3000 110 | |
| percent 182 1 01 01 060 01 2200 110 | |
| Income tax on income received in the form of interest on state and municipal securities | tax 182 1 01 01 070 01 1000 110 |
| penalty 182 1 01 01 070 01 2100 110 | |
| fines 182 1 01 01 070 01 3000 110 | |
| percent 182 1 01 01 070 01 2200 110 | |
| Income tax on income received by foreign organizations in the form of dividends from Russian organizations | tax 182 1 01 01 050 01 1000 110 |
| penalties 182 1 01 01 050 01 2100 110 | |
| fines 182 1 01 01 050 01 3000 110 | |
| percent 182 1 01 01 050 01 2200 110 | |
| Income 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 01 030 01 1000 110 |
| penalties 182 1 01 01 030 01 2100 110 | |
| fines 182 1 01 01 030 01 3000 110 | |
| percent 182 1 01 01 030 01 2200 110 | |
| Profit tax in the implementation of production sharing agreements concluded before the entry into force of the Law of December 30, 1995 No. 225-FZ and which do not provide 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 01 020 01 1000 110 |
| penalty interest 182 1 01 01 020 01 2100 110 | |
| fines 182 1 01 01 020 01 3000 110 | |
| percent 182 1 01 01 020 01 2200 110 | |
| VAT | |
|---|---|
| VAT on goods (work, services) sold in Russia | tax 182 1 03 01000 01 1000 110 |
| penalty interest 182 1 03 01000 01 2100 110 | |
| fines 182 1 03 01000 01 3000 110 | |
| percent 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 |
| penalty 182 1 04 01000 01 2100 110 | |
| fines 182 1 04 01000 01 3000 110 | |
| percent 182 1 04 01000 01 2200 110 | |
| VAT on goods imported into Russia (payment administrator - Federal Customs Service of Russia) | tax 153 1 04 01000 01 1000 110 |
| penalty 153 1 04 01000 01 2100 110 | |
| fines 153 1 04 01000 01 3000 110 | |
| percent 153 1 04 01000 01 2200 110 | |
| Personal income tax (personal income tax) | |
|---|---|
| Personal income tax from income, the source of which is a tax agent (except for income in respect of which the calculation and payment of tax are carried out in accordance with Articles 227, 227.1 and 228 NR RF) | tax 182 1 01 02 010 01 1000 110 |
| penalties 182 1 01 02 010 01 2100 110 | |
| fines 182 1 01 02 010 01 3000 110 | |
| percent 182 1 01 02 010 01 2200 110 | |
| Personal income tax from income received by citizens registered as: - individual entrepreneurs; - private notaries; - other persons engaged in private practice in accordance with Article 227 of the NR RF | tax 182 1 01 02 020 01 1000 110 |
| penalties 182 1 01 02 020 01 2100 110 | |
| fines 182 1 01 02 020 01 3000 110 | |
| percent 182 1 01 02 020 01 2200 110 | |
| Personal income tax in the form of fixed advance payments on income received by non-residents engaged in employment with 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 02 040 01 1000 110 |
| penalty 182 1 01 02 040 01 2100 110 | |
| fines 182 1 01 02 040 01 3000 110 | |
| percent 182 1 01 02 040 01 2200 110 | |
| Personal income tax from income received by citizens in accordance with Article 228 of the Tax Code of the Russian Federation | tax 182 1 01 02 030 01 1000 110 |
| penalty interest 182 1 01 02 030 01 2100 110 | |
| fines 182 1 01 02 030 01 3000 110 | |
| percent 182 1 01 02 030 01 2200 110 | |
| Single tax under simplified taxation (STS) | |
|---|---|
| Single tax under the simplified tax system with the object "income" | tax 182 1 05 01 011 01 1000 110 |
| penalty 182 1 05 01 011 01 2100 110 | |
| fines 182 1 05 01 011 01 3000 110 | |
| percent 182 1 05 01 011 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 expired before January 1, 2011) | tax 182 1 05 01 022 01 1000 110 |
| penalty 182 1 05 01 022 01 2100 110 | |
| fines 182 1 05 01 022 01 3000 110 | |
| percent 182 1 05 01 022 01 2200 110 | |
| Single tax under the simplified tax system with the object "income" (for tax periods that expired before January 1, 2011) | tax 182 1 05 01 012 01 1000 110 |
| penalty 182 1 05 01 012 01 2100 110 | |
| fines 182 1 05 01 012 01 3000 110 | |
| percent 182 1 05 01 012 01 2200 110 | |
| Minimum tax for STS | tax 182 1 05 01 021 01 1000 110 |
| penalty 182 1 05 01 021 01 2100 110 | |
| fines 182 1 05 01 050 01 3000 110 | |
| percent 182 1 05 01 050 01 2200 110 | |
| Minimum tax under the simplified tax system (paid (collected) for tax periods that have expired before January 1, 2011) | tax 182 1 05 01 030 01 1000 110 |
| penalty 182 1 05 01 030 01 2100 110 | |
| fines 182 1 05 01 021 01 3000 110 | |
| percent 182 1 05 01 021 01 2200 110 | |
| Insurance premiums | ||
|---|---|---|
| Appointment | KBK 2017 | KBK 2016 |
| Pension contributions | ||
| for insurance pension | 182 1 02 02010 06 1000 160 | 392 1 02 02010 06 1000 160 |
| 182 1 02 02010 06 1010 160 | ||
| for funded pension | 182 1 02 02020 06 1000 160 | 392 1 02 02020 06 1000 160 |
| for the supplement to the pension for members of flight crews of civil aviation aircraft: - for periods before 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 a supplement to the pension of employees of coal industry organizations: - for periods before 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 maximum value): - for periods before 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 over the limit value): - for periods before 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 tariff 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 price; 182 1 02 02131 06 1020 160, if the tariff depends on the special price |
|
| for the insurance part of the labor pension at an additional rate for employees according to 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 price; 182 1 02 02 132 06 1020 160, if the tariff depends on the special price |
|
| Compulsory social security contributions | ||
| for insurance against industrial accidents 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 before 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 | |
| Patent Tax System Tax (PSN) | |
|---|---|
| Tax levied in connection with the application of a patent, credited to the budgets of urban districts | tax 182 1 05 04010 02 1000 110 |
| penalty 182 1 05 04010 02 2100 110 | |
| fines 182 1 05 04 010 02 3000 110 | |
| percent 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 |
| penalty 182 1 05 04 020 02 2100 110 | |
| fines 182 1 05 04 020 02 3000 110 | |
| percent 182 1 05 04020 02 2200 110 | |
| Tax levied in connection with the application of the patent taxation system, credited to the budgets of federal cities of Moscow, St. Petersburg and Sevastopol | tax 182 1 05 04030 02 1000 110 |
| penalty 182 1 05 04030 02 2100 110 | |
| fines 182 1 05 04 030 02 3000 110 | |
| percent 182 1 05 04030 02 2200 110 | |
| Tax levied in connection with the application of the patent taxation system, credited to the budgets of the city district with intracity division | tax 182 1 05 04040 02 1000 110 |
| penalty 182 1 05 04 040 02 2100 110 | |
| fines 182 1 05 04 040 02 3000 110 | |
| percent 182 1 05 04040 02 2200 110 | |
| Tax levied in connection with the application of the patent taxation system, credited to the budgets of inner-city districts | tax 182 1 05 04 050 02 1000 110 |
| penalty 182 1 05 04 050 02 2100 110 | |
| fines 182 1 05 04 050 02 3000 110 | |
| percent 182 1 05 04050 02 2200 110 | |
| State duty | |
|---|---|
| State Duty on Cases Considered in Arbitration Courts | tax 182 1 08 01000 01 1000 110 |
| State duty on cases considered by the Constitutional Court of the Russian Federation | tax 182 1 08 02 010 01 1000 110 |
| State duty on cases considered by constitutional (statutory) courts of the constituent entities of the Russian Federation | tax 182 1 08 02 020 01 1000 110 |
| State duty in cases considered by the Supreme Court of the Russian Federation | tax 182 1 08 03 020 01 1000 110 |
| State duty for state registration: - 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 07 010 01 1000 110 |
| State duty for the right to use the names "Russia", "Russian Federation" and words and phrases formed on their basis in the names of legal entities | tax 182 1 08 07030 01 1000 110 |
| State duty for performing 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 07 081 01 0300 110 |
| Other state fees for state registration, as well as the commission of other legally significant actions | tax 182 1 08 07200 01 0039 110 |
| State duty for re-issuance of a certificate of registration with a tax authority | tax 182 1 08 07 310 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 03 010 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 03 020 02 6000 140 |
| Monetary penalties (fines) for administrative offenses in the field of taxes and fees provided for by the Code of the Russian Federation on Administrative Offenses | tax 182 1 16 03 030 01 6000 140 |
| Monetary penalties (fines) for violation of the legislation on the use of cash registers when making 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 non-fulfillment of 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 (for property not included in Unified system gas supply) | tax 182 1 06 02 010 02 1000 110 |
| penalty 182 1 06 02 010 02 2100 110 | |
| fines 182 1 06 02 010 02 3000 110 | |
| percent 182 1 06 02 010 02 2200 110 | |
| Corporate property tax (on property included in the Unified Gas Supply System) | tax 182 1 06 02 020 02 1000 110 |
| penalty 182 1 06 02 020 02 2100 110 | |
| fines 182 1 06 02 020 02 3000 110 | |
| percent 182 1 06 02 020 02 2200 110 | |
| Land tax | |
|---|---|
| Land tax on plots located within the boundaries of intracity municipalities of federal cities | tax 182 1 06 06 031 03 1000 110 |
| penalty 182 1 06 06 031 03 2100 110 | |
| fines 182 1 06 06 031 03 3000 110 | |
| percent 182 1 06 06 031 03 2200 110 | |
| Land tax on plots located within the boundaries of urban districts | tax 182 1 06 06 032 04 1000 110 |
| penalty 182 1 06 06 032 04 2100 110 | |
| fines 182 1 06 06 032 04 3000 110 | |
| percent 182 1 06 06 032 04 2200 110 | |
| Land tax on plots located within the boundaries of urban settlements | tax 182 1 06 06 033 13 1000 110 |
| penalty 182 1 06 06 033 13 2100 110 | |
| fines 182 1 06 06 033 13 3000 110 | |
| percent 182 1 06 06 033 13 2200 110 | |
| Land tax on plots located within the boundaries of urban districts with intracity division | tax 182 1 06 06 032 11 1000 110 |
| penalty 182 1 06 06 032 11 2100 110 | |
| fines 182 1 06 06 032 11 3000 110 | |
| percent 182 1 06 06 032 11 2200 110 | |
| Land tax on plots located within the boundaries of inner-city areas | tax 182 1 06 06 032 12 1000 110 |
| penalty 182 1 06 06 032 12 2100 110 | |
| fines 182 1 06 06 032 12 3000 110 | |
| percent 182 1 06 06 032 12 2200 110 | |
| Land tax on plots located within the boundaries of inter-settlement territories | tax 182 1 06 06 033 05 1000 110 |
| penalty 182 1 06 06 033 05 2100 110 | |
| fines 182 1 06 06 033 05 3000 110 | |
| percent 182 1 06 06 033 05 2200 110 | |
| Land tax on plots located within the boundaries of rural settlements | tax 182 1 06 06 033 10 1000 110 |
| penalty 182 1 06 06 033 10 2100 110 | |
| fines 182 1 06 06 033 10 3000 110 | |
| percent 182 1 06 06 033 10 2200 110 | |
| Excise taxes | |
|---|---|
| Excise taxes on ethyl alcohol from food raw materials (except for distillates of wine, grape, fruit, cognac, calvados, whiskey) produced in Russia | tax 182 1 03 02 011 01 1000 110 |
| penalty interest 182 1 03 02 011 01 2100 110 | |
| fines 182 1 03 02 011 01 3000 110 | |
| percent 182 1 03 02 011 01 2200 110 | |
| Excise taxes 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 | |
| percent 182 1 03 02012 01 2200 110 | |
| Excise taxes on ethyl alcohol from food raw materials (wine, grape, fruit, cognac, calvados, whiskey distillates) produced in Russia | tax 182 1 03 02 013 01 1000 110 |
| penalties 182 1 03 02 013 01 2100 110 | |
| fines 182 1 03 02 013 01 3000 110 | |
| percent 182 1 03 02 013 01 2200 110 | |
| Excise taxes on alcohol-containing products produced in Russia | tax 182 1 03 02 020 01 1000 110 |
| penalties 182 1 03 02 020 01 2100 110 | |
| fines 182 1 03 02 020 01 3000 110 | |
| percent 182 1 03 02 020 01 2200 110 | |
| Excise taxes on tobacco products manufactured in Russia | tax 182 1 03 02 030 01 1000 110 |
| fine 182 1 03 02 030 01 2100 110 | |
| fines 182 1 03 02 030 01 3000 110 | |
| percent 182 1 03 02 030 01 2200 110 | |
| Excise taxes on motor gasoline produced in Russia | tax 182 1 03 02 041 01 1000 110 |
| penalty interest 182 1 03 02 041 01 2100 110 | |
| fines 182 1 03 02 041 01 3000 110 | |
| percent 182 1 03 02 041 01 2200 110 | |
| Excise taxes on straight-run gasoline produced in Russia | tax 182 1 03 02 042 01 1000 110 |
| penalties 182 1 03 02 042 01 2100 110 | |
| fines 182 1 03 02 042 01 3000 110 | |
| percent 182 1 03 02 042 01 2200 110 | |
| Excise taxes on cars and motorcycles produced in Russia | tax 182 1 03 02 060 01 1000 110 |
| penalty 182 1 03 02 060 01 2100 110 | |
| fines 182 1 03 02 060 01 3000 110 | |
| percent 182 1 03 02 060 01 2200 110 | |
| Excise taxes on diesel fuel produced in Russia | tax 182 1 03 02 070 01 1000 110 |
| penalty 182 1 03 02 070 01 2100 110 | |
| fines 182 1 03 02 070 01 3000 110 | |
| percent 182 1 03 02 070 01 2200 110 | |
| Excise taxes on engine oils for diesel and (or) carburetor (injection) engines produced in Russia | tax 182 1 03 02 080 01 1000 110 |
| penalty interest 182 1 03 02 080 01 2100 110 | |
| fines 182 1 03 02 080 01 3000 110 | |
| percent 182 1 03 02 080 01 2200 110 | |
| Excise taxes on wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate produced in Russia | tax 182 1 03 02 090 01 1000 110 |
| penalty interest 182 1 03 02 090 01 2100 110 | |
| fines 182 1 03 02 090 01 3000 110 | |
| percent 182 1 03 02 090 01 2200 110 | |
| Excise taxes on beer produced in Russia | tax 182 1 03 02 100 01 1000 110 |
| penalties 182 1 03 02 100 01 2100 110 | |
| fines 182 1 03 02 100 01 3000 110 | |
| percent 182 1 03 02 100 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (excluding beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol, produced from food raw materials, and (or) alcoholized grape or other fruit wort, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02 110 01 1000 110 |
| penalty interest 182 1 03 02 110 01 2100 110 | |
| fines 182 1 03 02 110 01 3000 110 | |
| percent 182 1 03 02 110 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (excluding beer, wines, fruit wines, sparkling wines (champagnes), wine drinks made without the addition of rectified ethyl alcohol, produced from food raw materials, and (or) alcoholized grape or other fruit wort, and (or) wine distillate, and (or) fruit distillate) produced in Russia | tax 182 1 03 02 130 01 1000 110 |
| penalties 182 1 03 02 130 01 2100 110 | |
| fines 182 1 03 02 130 01 3000 110 | |
| percent 182 1 03 02 130 01 2200 110 | |
| Excise taxes on alcoholic products with a volume fraction of ethyl alcohol over 9 percent (excluding beer, wines, fruit wines, sparkling wines (champagnes), wine drinks made without the addition of rectified ethyl alcohol, produced from food raw materials, and (or) alcoholized grape or other fruit wort, and (or) wine distillate, and (or) fruit distillate) imported into Russia | tax 182 1 04 02 110 01 1000 110 |
| penalties 182 1 04 02 110 01 2100 110 | |
| fines 182 1 04 02 110 01 3000 110 | |
| percent 182 1 04 02 110 01 2200 110 | |
| Excise taxes on domestic stove 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 02 210 01 1000 110 |
| penalties 182 1 03 02 210 01 2100 110 | |
| fines 182 1 03 02 210 01 3000 110 | |
| percent 182 1 03 02 210 01 2200 110 | |
Budget classification presents a grouping of income and expenditure of budgets of all levels, as well as sources of financing their deficits. It ensures that all budgets are comparable. With its help, the systematization of information on the formation of budget revenues and 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 the Federal Law of 08/05/2000 No. 115-FZ.
The budgetary classification of the Russian Federation includes:
- classification of budget revenues;
- classification of budget expenditures;
- classification of funding sources;
- classification of operations of public law entities (hereinafter referred to as the classification of operations of the general government sector).
- sources of domestic financing of budget deficits;
- sources of external financing of the federal budget deficit;
- types of state internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;
- types of RF.
Budgetary income classification
The classification of budget revenues is a grouping of budget revenues of all levels of the Russian Federation.
Budget revenues of all levels are classified into groups, subgroups, items and sub-items.
The classification of income includes the following groups: Further detailing of income is carried out by subgroups, articles and subsections of the budget classification, for example:This detailing allows you to take into account the receipts to the budgets of all types of income provided by the legislation. An independent code is provided for each of them in the budget classification.
Budgetary classification of expenses
Cost classification is carried out on several grounds:
- Functional the classification reflects the direction of budget funds for the implementation of the basic 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 budget funds. (Chief administrators of budget funds).
- Economic the classification shows the division of state expenditures into current and capital, as well as on the payment of wages, on material costs, on the purchase of goods and services. (Expense Category → Groups → Subject Items → Sub-Items)
Functional classification of budget expenditures
It is a grouping of expenditures of budgets of all levels of the budgetary system of the Russian Federation and reflects the expenditure of funds for the implementation of the main.
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 - Public administration and local government
- 0200 - Judiciary
- 0300 - International activities
- 0400 - National Defense
- 0500 - Law enforcement and state security
- 0600 — Basic research and promoting scientific and technological progress
- 0700 - Industry, energy and construction
- 0800 - Agriculture and Fishing
- 0900 - Protection of the 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 emergencies and natural disasters
- 1400 - Education
- 1500 - Culture, art and cinematography
- 1600 - Media
- 1700 - Health care and physical education
- 1800 - Social Policy
- 1900 - Public Debt Service
- 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 - Trust Funds
Budgets of all levels are built on the basis of the given functional classification. 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 expenditures by recipients of budget funds. The list of recipients of funds from the federal budget is approved by law for the next year.
Departmental classifications of the budgets of the constituent entities of the Federation and local budgets are approved by the authorities of the constituent entities of the Federation and local governments, respectively.
An example of a functional classification of expenses for 4 levels:
Economic classification of budget expenditures
Economic classification expenditures of budgets is a grouping of expenditures of budgets of all levels of the budgetary system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out when government agencies perform their tasks. The economic classification includes groups, subgroups, subject items, sub-items and expense items.
Cost groups are:|
Name |
|
|
Running costs - this is a part of budget expenditures that ensures the current functioning of government bodies, budgetary institutions, etc. The category "Operating 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 expenditures - 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, creation of state stocks and reserves, acquisition of land and intangible assets, capital transfers. |
|
|
Provision of loans (budget loans) |
The economic classification of budgetary expenditures of the Russian Federation was transformed into a classification of public sector operations. It determines the direction 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 the framework of this classification, operations of the general government sector are divided into current (income and expenses), investment (transactions with non-financial assets) and financial (transactions 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 Disposals of non-financial assets;
- 500 Receipt of financial assets;
- 600 Disposal of financial assets;
- 700 Increase in liabilities;
- 800 Decrease in liabilities.
Groups are detailed by articles and subentries. The more detailed analysis codes provided herein 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 by public sector operations (codes and names of articles and sub-articles)Changes have been made to the Budget Classification. They relate to KOSGU, KVR and other codes, sections and subsections of the classification.
Amendments provided for by order of the Ministry of Finance of Russia dated June 16, 2017 No. 95n
Order No. 95n introduced new target items to reflect the costs of implementing certain federal target programs, including the federal target program "Development of the Penitentiary System (2017 - 2025)", and also identified new areas of spending budget funds related to the provision of subsidies to finance a number of activities.
Changes to the budget classification - order dated June 6, 2017 No. 84n
Officials have updated Directive No. 65n (). The rules by which the financial authorities will form target budget items are changing.
The Ministry of Finance has updated the codes of the budget classification.
The expenses of local budgets, which will be carried out at the expense of regional and federal subsidies, will be reflected according to the target item, the code of which includes the values \u200b\u200bR0000 - R9990. At the same time, the name of the direction of expenditure and the target item, which contain the values \u200b\u200bR0000 - R9990, L0000 - L9990, S0000 - S9990, will not include an indication of the name of the federal transfer - the source of financial support for the expenditure obligation of the corresponding budget.
Download the table of correspondence between KVR and KOSGU for 2017
The expenditures of local budgets, which are carried out at the expense of subventions provided from the regional budget, will be reflected in similar areas of expenditures for which the entity financed the funds (R0000 - R9990).
Expenses that local authorities spend at the expense of the reserve fund of the President of the Russian Federation, the reserve fund of the Government of the Russian Federation, will need to be reflected in separate areas of expenditure. In this case, the value "F" must be included in the fifth digit of the code for the direction of expenses.
Table. Income codes for intergovernmental transfers
|
Income code |
Type of income |
|
2 02 45390 00 0000 151* |
Interbudgetary transfers transferred to budgets for financial support of road activities |
|
2 02 45390 03 0000 151** |
Interbudgetary transfers transferred to the budgets of intracity municipalities of cities of federal significance for financial support of road activities |
|
2 02 45390 04 0000 151** |
Interbudgetary transfers transferred to the budgets of urban districts for financial support of road activities |
|
2 02 45390 05 0000 151** |
Inter-budgetary transfers transferred to the budgets of municipal districts for the financial support of road activities |
|
2 02 45390 10 0000 151** |
Interbudgetary transfers transferred to the budgets of rural settlements for financial support of road activities |
|
2 02 45390 11 0000 151** |
Interbudgetary transfers transferred to the budgets of urban districts with intracity division for financial support of road activities |
|
2 02 45390 12 0000 151** |
Interbudgetary transfers transferred to the budgets of inner-city districts for financial support of road activities |
|
2 02 45390 13 0000 151** |
Interbudgetary transfers transferred to the budgets of urban settlements for the financial support of road activities |
* - this code does not apply to accounting for income from excise taxes on cider, Poiret, mead.
** - according to these codes, income from the tax levied in connection with the application of the patent taxation system, credited to the budgets of municipal districts, settlements of municipal districts (in the event that municipal legal acts establish the corresponding deduction rates) is taken into account.
Correspondence table of sections and subsections with CWR
In addition to changes to Instruction No. 65n itself, on February 28, the Ministry of Finance of Russia published an updated table on its official website, according to which the accountant can check whether the codes of sections and subsections in the accounting account number correspond to the codes of expense types. In particular, the following matches appeared in the table:
|
Purpose of payment |
Subsection |
||
|
Payment of corporate property tax and land tax |
|||
|
Payment of other taxes and fees |
|||
|
Payment of other payments |
|||
|
Other payments, with the exception of the remuneration fund of institutions, to persons involved in accordance with the legislation to perform certain powers |
|||
|
Purchase of goods, works, services in favor of citizens for the purpose of their social security |
|||
|
Other payments to the population |
|||
|
Insurance premiums for compulsory health insurance of the non-working population |
|||
|
Other pensions, social supplements to pensions |
|||
|
Other payments to the population |
|||
|
Other payments, with the exception of the wage fund of state (municipal) bodies, to persons involved in accordance with the legislation to perform certain powers |
|||
|
Benefits, compensations and other social payments |
Changes to the budget classification introduced by order No. 246n dated December 29, 2016
Order No. 246n dated December 29, 2016 was submitted to the Ministry of Justice for registration. Changes are foreseen in target items of direction of expenses and income classification.
Changes in the budget classification introduced by order No. 230n dated December 7, 2016
Order No. 230n dated December 7, 2016 was recognized as not requiring registration and entered into force on the day of signing. Now, according to the expense type code 853, you need to transfer to the budget:
- performing fees (Article 112 Federal law dated October 2, 2007 No. 229-FZ "On enforcement proceedings");
- judicial fines (Article 119 of the Arbitration Procedure Code of the Russian Federation);
- fines and fees imposed by acts of bodies and officials in cases of administrative offenses;
- patent fees;
- consular fees.
Changes to the budget classification introduced by order of April 1, 2016 No. 38n
General Provisions
Changes in codes of types of expenses (CWR)
Financiers have increased the list of expenses to be paid for CWR 853
|
KVR number |
Before making changes |
After making changes |
|
|
Capital investments for the construction of real estate objects by state (municipal) institutions |
|
|
|
Grants in the form of subsidies to budgetary institutions |
|
|
|
Grants in the form of a subsidy to autonomous institutions |
|
|
|
Subsidies to non-profit organizations (excluding state (municipal) institutions) |
Changes in KOSGU codes
Briefly about other changes
|
KOSGU code |
Before making changes |
After making changes |
|
General Provisions |
1. The general provisions were supplemented with a list of KOSGU codes, which include: |
|
|
Features of the use of KOSGU |
Institutions in accounting policy could provide for additional detailing of transactions under articles 130, 180, 290, 310, 320 and 340 |
Additional detail can also be provided for in Articles 120, 140, 330, 530 (within the third digit of the code) |
|
Pensions, benefits paid by organizations of the general government sector |
||
|
other expenses |
other expenses |
