Ok 002 93 all-Russian classifier of services to the population. Types of perch

• Responsible for classifier support: Rostekhregulirovanie
• Reason: Resolution of the State Standard of Russia dated June 28, 1993 No. 163 01/01/1994
• Approved: 03/28/2008
• Came into effect: 06/01/2008

What is OKUN

OKUN is the abbreviated name of the all-Russian classifier of services to the population, which is part of the Unified System of Coding and Classification of Technical, Economic and Social Information. OKUN is designed to solve problems such as:

• Studying the supply and demand of any services
• Comparison of the output domestic classification with international standards and norms
• Assistance in the possibility of providing the population with various services by enterprises of various forms of ownership, including individual entrepreneurs
• Identification of current services that are required by the population in a changing market
• Improving the efficiency of using computer technology
• Ensuring consumer safety in relation to health and life, protection environment, preventing property damage and other harm through certification of services
• Accounting and forecasting the volume of services required by the population
• Improvement and development of standardization in this area

OKUN was designed to replace 2 outdated Soviet rubricators.

How objects are classified in OKUN

Maintaining the classifier is the responsibility of the VNIIKI of the State Standard of the Russian Federation, which interacts closely with other ministries and departments of Russia, enterprises and organizations of various forms of ownership that provide all kinds of services to the population. The objects of the all-Russian classifier of services to the population are services that are provided legal entities and individual entrepreneurs to the population. It is worth noting that neither the methods of serving the population nor the organizational and legal form matter, as long as they are legal.

What sections of OKUN codes exist?

For OKUN, a hierarchical classification has been adopted; the entire classification set of objects is divided into groups. Next, each group is divided into subgroups, which in turn are divided according to their functional purpose into types of activities. The classifier uses a sequential coding system. OKUN includes such groups as household services, services passenger transport, communication services, housing and communal services, services of cultural institutions, excursion and tourism services, sports and physical culture, health resort services, medical services, veterinary services, legal services, services in the education system, banking services, market services, services Catering and trade, other services to the population.

What is the code structure in OKUN?

The codes of the all-Russian classifier of services to the population look like this: XX X X XX KCH, where KCH is the control number. The first two digits are the first level of the hierarchy, where the general group of services to the population is highlighted (there are 13 in total). Under the number three at the second level of the hierarchy in the OKUN code, a subgroup is identified that specifies general group. The third level of the hierarchy corresponds to the number four, where the type of service is indicated. In the code entry for the all-Russian classifier of services to the population, spaces are not used, except in the case of separating a control number. In the classifier, each object is represented by 2 blocks: the block name and OKUN codes (6 digits plus a control number). In the names block, actively abbreviated names are used, and if any word is omitted, a dash is added; for repetitions, a slash is used.

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

Features of taxation of UTII of household services provided to the population

The legislation of the Russian Federation provides for the use of special tax regimes by taxpayers. One of these modes is UTII, which can be used when carrying out certain types of activities.

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

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

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

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

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

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

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

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

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

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

Results

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

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

OKUN - what is it?

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

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

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

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

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

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

increasing the level of efficiency of computer data processing;

forecasting the volume of demand for services in future periods;

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

OKUN services

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

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

Household services.

Transportation by passenger transport.

Communication services.

Housing and communal services.

Services provided to the population by cultural institutions.

Services in the field of tourism, excursion activities.

Physical education and sports.

Medical services, health care services, veterinary medicine.

Legal support.

Banking activities as they relate to servicing individuals.

Educational services.

Trade, catering.

Other types of services.

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

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

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

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

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

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

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

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

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

In 1993, the All-Russian Classifier of Species was approved economic activity, products and services" OK 004-93 (OKDP), which is part of the Unified System of Classification and Coding of Technical, Economic and Social Information of the Russian Federation (ESKK). This classifier, unlike OKONH, more fully covers the activities of the service sector and is built on the basis of the International Standard Industrial Classification (MCOK/ISIC) and the International Classification of Basic Products (ICOP/CPC).

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

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

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

The all-Russian classifier of services to the population is structural element unified system for classification and coding of technical, economic and social information (ESKK TEI).

In the preamble of OKUN it is noted that the classifier was developed to solve the following problems: development and improvement of standardization in the field of services to the public; carrying out certification of services in order to ensure life safety, health of consumers and environmental protection, preventing damage to consumers’ property; increasing the efficiency of computer technology; accounting and forecasting of objects of sale of services to the population; studying population demand for services; provision of services to the population by enterprises and organizations of various organizational and legal forms of ownership and citizens; harmonization of the classification of services to the population with international classifications; updating types of services taking into account new socio-economic conditions in the Russian Federation.

The classifier includes the following groups services:

01 - household services;

02 - transport services;

03 - communication services;

04 - housing and communal services;

05 - services of cultural institutions;

06 - tourist services and services of accommodation facilities for temporary residence of tourists;

07 - physical education and sports services;

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

09 - legal services;

10 - banking services;

11 - services in the education system;

12 - trade and catering services, market services;

80 - other services to the population.

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

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

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

Issues for discussion

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

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

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

4. List the functions of the service sector.

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

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

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

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

9. What is the structure of the code designation of a classification object according to the All-Russian Classifier of Services to the Population OK 002-93 (OKUN)?

In Russian reality, it has developed its own idea of ​​the service sector, which has been realized in the theoretical aspect of service and in the practice of its real existence. To clearly distinguish non-production sectors in reporting and other documents, in 1976 in Russia (USSR) the all-Union classifier “Branches of the National Economy” (OKONKh) was introduced, which in 1992 was modified in relation to the conditions of the Russian market economy.

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

The sphere of material production includes all types of activities that create material goods in the form of products, energy and other functions that are a continuation of production in the sphere of circulation (storage, transportation, etc.).

Non-productive activities include: housing and communal services, healthcare, social security, public education, science and scientific services, culture and art, finance and credit, etc.

In 1993, the “All-Russian Classifier of Types of Economic Activities, Products and Services” OK 004-93 (OKDP) was approved, which is part of the Unified System of Classification and Coding of Technical, Economic and Social Information of the Russian Federation (ESKK). This classifier, unlike OKONKH, more fully covers the activities of the service sector and is built on the basis of the International Standard Industrial Classification (MCOK/ISIC) and the International Classification of Basic Products (ICOP/CPC).

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

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

In contrast to international practice, Russia also has the “All-Russian Classifier of Services to the Population” OK002-93 (OKUN), introduced on January 1, 1994. OKUN codes are used during certification and are indicated in certificates of conformity.

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

In the preamble of OKUN it is noted that the classifier was developed to solve the following problems: development and improvement of standardization in the field of services to the public; carrying out certification of services in order to ensure life safety, health of consumers and environmental protection, preventing damage to consumers’ property; increasing the efficiency of computer technology; accounting and forecasting of objects of sale of services to the population; studying population demand for services; provision of services to the population by enterprises and organizations of various organizational and legal forms of ownership and citizens - “individuals”; harmonization of the classification of services to the population with international classifications; updating types of services taking into account new socio-economic conditions in the Russian Federation.

The classifier includes the following groups of services:

1 - household services;

2 - transport services;

3 - communication services;

4 - housing and communal services;

5 - services of cultural institutions;

6 - tourist services and services of accommodation facilities for temporary residence of tourists;

7 - physical education and sports services;

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

9 - legal services;

10 - banking services;

11 - services in the education system;

12 - trade and catering services, market services;

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

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

Test questions for topic 4:.

What characteristics did F. Kotler identify for classifying services?

What types of services belong to the production type?

What is meant by production-oriented services?

What is considered illegitimate services today?

What is the classification of the service industry according to functional focus?

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

What are the advantages of using a matrix approach to classifying services?

What groups of services are presented in the All-Russian Classifier of Industries of the National Economy?

All-Russian classifiers of services to the population.

Industry classification of services.