Form 1-Enterprise must be submitted by all legal entities to Rosstat before April 1. For 2018, this report is submitted on an updated form. What is the specifics of filling out the 1-Enterprise form and where you can download the current form and sample, we will tell further.
What is the 1-Enterprise statistics form for?
Along with tax and accounting reports, Russian firms are required to form and submit to the state, in cases established by law, also statistical reports. In particular, in the form of the 1-Enterprise form.
This form must be completed and submitted to Rosstat once a year (until April 1 in the year following the reporting year) by all legal entities (except those related to SMP, budget structures, financial institutions and insurance companies).
The information provided by businesses in Form 1-Enterprise is used by Rosstat in the framework of statistical studies of key performance indicators of organizations (turnovers, expenses) with a Russian “registration” and foreign ones that do business in the Russian Federation.
Form 1-Enterprise is approved by Rosstat annually. Its most recent edition was put into circulation by the order of Rosstat dated July 27, 2018 No. 461. Using this document, businesses must report to the department for 2018 by April 1, 2019.
Instructions for Form 1-Enterprise can be found in the orders of Rosstat No. 461 and No. 39 dated January 30, 2018.
Studying the structure and features of filling out the current Form 1-Enterprise is useful for correctly entering the data required by the statistical authority.
So, let's look at the specifics of filling out the form for 2018.
Form 1-Enterprise consists of 9 sections. Conventionally, they can be classified into those that reflect:
- basic facts about the firm (sections 1-4, 8, 9);
- data on income and expenses of the company (sections 5, 6, 7).
Let's study the specifics of filling in the specified sections of the 1-Enterprise form in more detail.
Filling in 1-Enterprise according to the instructions: general legal and financial information about the company
In sec. 1 fixed general information about the reporting entity.
In pp. 101, 102 forms 1-Enterprise are indicated:
- date of registration (or re-registration) of the company;
- actual start date economic activity firms.
In pp. 103-108 you need to specify:
- method of formation of a legal entity;
- whether there was a reorganization of the legal entity.
In sec. 2 reflects information about the authorized capital of the company.
On page 201, its total volume is indicated. In pp. 202-210 - its shares by categories of owners indicated in the corresponding list.
Having circled paragraphs 211 or 212, it should be noted, respectively, the fact of participation or non-participation of foreign entities in the formation of the authorized capital. In this case, only in the first case does the company need to fill out section. 3 forms 1-Enterprise (in line 301 the total volume of foreign capital is fixed, in line 302 - the state affiliation or citizenship of its holders).
In sec. 4 reflects data on organizational structure reporting firm.
Pages 401 and 402 contain information on the number of separate subdivisions, and in paragraph 403 - on the number of subsidiaries.
In sec. 8, data on the company's activities are recorded in relation to OKVED2, as well as with such indicators as:
- staff size;
- payroll fund;
- turns.
In sec. 9, similar information is recorded, but distributed into those that reflect the activity:
- parent organization;
- structural divisions of the company.
Among the most voluminous sections of Form 1-Enterprise - Sec. 5. It reflects information about the release and shipment by the company of products, services, works. That is, about the company's income, as well as other related indicators (such as, for example, the volume of products shipped on one or another basis to a third-party organization).
It will be useful to consider its content in more detail.
Information about the income of the company (section 5 of form 1-Enterprise)
In page 501 sect. 5 indicates the value of the total turnover of the company for the reporting year.
In lines 502-505, indicators are recorded in terms of the volume of products, services and work produced by the company itself, in line 505 - revenue from the processing of raw materials tolling, in line 506 - revenue from repair work, in lines 507-511 - proceeds from resale, in lines 512 - income from the sale of goods and materials previously purchased for own production of goods.
Lines 513, 514 indicate the proceeds, respectively, from construction and scientific and technical work performed by third-party legal entities and individuals under subcontracts.
In lines 515, 516, the cost of manufactured products, which is credited to fixed assets, is recorded, relating, respectively:
- to industrial goods;
- agricultural goods.
In page 517, the cost of construction and installation work is indicated, which was carried out by the company for its own needs.
In line 518, the cost of products that are given to third-party legal entities and individuals free of charge is fixed, in paragraph 520 - agricultural products transferred internal divisions(not engaged in agriculture).
Line 519 indicates the cost of produced feed and fertilizers, which are used for own production of agricultural products.
In lines 521, 522, the cost of issued building materials and structures used in the performance of construction and installation work is recorded, respectively:
- the reporting entity;
- third party entities.
In pp. 523, 524 data on budget subsidies are indicated if they were received by the company.
Page 525 indicates the number of months in reporting year during which the firm has been in business.
Item 526 fixes the amount of customs duties that are payable by the company for the reporting year.
Probably the most voluminous section of Form 1-Enterprise is Sec. 6. It reflects information about the company's expenses for the production and sale of products, services and works, as well as related indicators (such as, for example, the balance of purchased goods and materials).
It also makes sense to study the structure of the corresponding section in more detail.
Information about the expenses of the company (sections 6, 7)
Actually, the company's expenses in sec. The 6 forms are classified as:
- made for the purpose of purchasing goods for resale (indicated in lines 601-609);
- associated with the acquisition of raw materials, materials, components (indicated in lines 610-615);
- reflect the purchase of fuel, energy, water (recorded in lines 616-625);
- related to land reclamation (reflected in line 626);
- related to the remuneration of employees (reflected in lines 633-636, 646-650);
- related to rent (recorded in lines 639-645);
- related to depreciation (indicated in lines 637, 638).
A separate category of expenses under sect. 6 forms 1-Enterprise - taxes and fees that are included in the calculation of the cost of products, services and work of the company. They are recorded in pp. 651-655. Line 670 reflects the amount of VAT that must be received from customers for goods, services and work sold in the reporting year.
- those related to contracts for the sale of forest plantations (indicated in p. 656);
- those related to payment for works and services of third-party firms (indicated in p. 657);
- other costs that are not classified in sec. 6, but are related to the production and sale of products, services and works (recorded in p. 658).
The total expenses of the firm for all reasons are indicated in p. 659 sect. 6.
Separately, in sect. 6 forms are specified:
- the value of inventory balances for resale (pp. 606-609);
- the cost of inventory and fuel residues for production and sale (pp. 627-630);
- the value of the remains of finished industrial and agricultural products (lines 662, 663, 666, 667);
- the cost of goods and materials transferred free of charge to other firms (p. 631);
- cost of goods and materials and fuel purchased for production but sold without processing (p. 632);
- cost of tolling raw materials from customers (p. 660);
- the cost of goods and materials transferred to third-party firms for processing (line 661);
- the cost of goods in work in progress (lines 668, 669);
- cost of fattening animals (pp. 664, 665).
In sec. 6 of Form 1-Enterprise, the reporting firm also indicates the amount of investment in fixed assets (p. 671).
In sec. 7 indicates the company's expenses for payment for works and services of third-party companies in relation to the list reflected in pp. 701-737.
Results
All Russian legal entities, as well as foreign ones that have representative offices in the Russian Federation, must annually submit a reporting document to Rosstat - form 1-Enterprise. It records the main performance indicators - turnover, expenses, as well as their distribution into various categories.
You can find out what other reports you have to submit to statistics with the help of our
1.1. Line 01 shows the size of the land plot in sq. m occupied by the enterprise (object) at the time of privatization (column 7) and owned, leased or used after privatization according to state accounting land (columns 5 and 6), including those occupied by buildings - line 02. Agricultural enterprises do not fill in lines 01 and 02.
1.2. Lines 03 - 18 in column 7 are given in accordance with the data in section I of Appendix No. 9 of the Temporary guidelines on estimating the value of privatization objects approved by the Decree of the President Russian Federation dated January 29, 1992 N 66 (with subsequent changes made in the prescribed manner).
1.3. Line 03 of column 7 shows the value of the property of the privatized enterprise (object) in terms of the balance sheet asset in accordance with approved plan privatization. The property being valued includes fixed assets and investments, inventories and costs, cash and others financial assets. Column 6 is filled in as of January 1, 1995, column 5 - as of January 1, 1996.
The line "Property value" corresponds to line 360 of form N 1 financial statements according to the respective columns.
1.4. By line 04" Intangible assets" shows the costs of the enterprise in intangible objects used for a long-term period in economic activity and generating income (corresponds to line 012 of form N 1 of financial statements).
1.5. On line 05, fixed assets are allocated (net of accrued depreciation), corresponds to line 022 of Form No. 1 of financial statements.
1.6. Line 06 "Capital investments and advances" shows the cost of construction in progress, carried out both by economic and contract methods and corresponds to line 040 of Form No. 1 of financial statements.
Accounting capital investments conducted by enterprises for accounting of capital investments.
1.7. On line 07 "Long-term financial investments" long-term (for a period of more than a year) investments of the enterprise in profitable assets (securities - shares, bonds) of other enterprises are shown, authorized capitals other enterprises established on the territory of the Russian Federation, the capital of enterprises outside the Russian Federation, etc., as well as loans granted by the enterprise to other enterprises (corresponds to line 050 of Form No. 1 of financial statements).
1.8. Line 08 "Stocks and costs" corresponds to line 180 of form N 1 of financial statements.
1.9. Line 09 "Cash, settlements and other assets" shows short-term financial investments, cash on hand, on settlement and special accounts, accounts receivable(corresponds to line 330 of form N 1 of financial statements).
1.10. Line 10 "Settlements with debtors and advances" corresponds to the sum of lines 199 - 260 of form N 1 of the financial statements.
1.11. Line 11 shows the debt of buyers for shipped products, work performed and services rendered (corresponds to the sum of lines 199 - 210 of Form No. 1 of financial statements).
1.12. Line 12 reflects cash on hand, settlement and special accounts (corresponds to the sum of lines 280 - 310 of Form No. 1 of financial statements), including line 13 - funds for currency accounts(corresponds to line 300 of form N 1 of financial statements).
1.13. Line 14 "Debt on obligations" shows the amount of debt on long-term (with a maturity of more than one year) received from banks and other organizations and short-term loans and loans and fortune accounts payable enterprises, on line 15 - accounted for on the accounts of settlements, including bills of exchange and advances (corresponds to the sum of lines 600, 620 - 725 of form N 1 of financial statements), including line 16 - debt for goods, works and services (corresponds to the sum of lines 630, 640 form N 1 of financial statements).
Line 14 corresponds to the sum of lines 500 - 725 of form N 1 of the financial statements.
1.14. Line 17 shows the entire amount of arrears in wages and other payments to employees (including carry-over balances from previous period), not repaid on reporting date. The number of days of delay is counted from the second day after the period established by the collective agreement.
1.15. Line 18 shows the amount of debt on short-term loans received from banks and other organizations (with a maturity of up to one year) and loans (corresponds to the sum of lines 600, 620, Form No. 1 of financial statements).
1.16. On line 19, industrial enterprises shall show the volume of products (works, services) in selling prices of enterprises without VAT, special tax and excise, produced by a privatized enterprise (object) in the year preceding privatization (column 7), 1995 and 1994 (columns 5 and 6 ) in the prices valid in this period and must correspond to the data reflected in line 821 of form N 1-P statistical reporting. Construction organizations show the volume of contract work, reflected in line 343 of Form N 1-ks of statistical reporting. Trade enterprises show the turnover corresponding to the data of line 01 of form N 1-trade of statistical reporting, consumer services enterprises - gross output, reflected in line 01 of form N 5-h of statistical reporting.
1.17. Line 20 "Revenue (gross income) from the sale of products (works, services)" shows:
manufacturing enterprises- proceeds from the sale of products, works, services. The specified proceeds are made up of the amounts received as payment for products, works, services to the enterprise's accounts in banking institutions, or directly to the enterprise's cash desk. Enterprises that determine sales revenue and financial result not at the time of receipt of funds show revenue in the amount of cost products sold(works, services) for its shipment (fulfillment) and presentation by the buyer of settlement documents;
enterprises operating in the field of trade and public catering - gross income from the sale of goods, calculated as the difference between the sale and purchase value of the goods sold. It is filled in on the basis of line 010 of form N 2 of financial statements.
1.18. By line 21" balance sheet profit(loss)" shows the final balance of profit or loss received by the enterprise for the reporting period and corresponds to line 090 of Form No. 2 of the financial statements.
1.19. Line 22 provides data on the cost of products (works, services), including all costs associated with the production and sale of products. They should be based on a duly drafted primary documentation, which formalizes all operations for the production and release of products and correspond to the data of line 02 of statistical reporting N N 5-z, 5-z (build), 5-z (bargaining).
1.20. Line 23 columns 5 and 6 show data on the average number of employees of the enterprise (excluding part-time workers and non-roster employees) from annual reports according to the labor of the corresponding sectors of the economy (f. f. N N 1-t, 2-t, 3-t, etc.). Column 7 provides data on the payroll number of employees of the enterprise (facility) as of the date of the general meeting labor collective on the issue of its privatization. The data of this line is filled in in accordance with an extract from the minutes of the general meeting of the enterprise's labor collective.
1.21. Data on the composition of funds allocated for wages in line 24 columns 5 and 6 are filled in from the above reports on labor (including part-time workers), column 7 is not filled out.
1.22. On line 25, funds are allocated for the development and improvement of production and include the following costs:
Expenses for preparation and development of production of new types of products of serial and mass production and technological processes;
Financing the costs of creating new and improving existing technologies, as well as improving product quality, creating new types of raw materials and materials, re-equipping production;
Costs for improving and creating systems and controls.
In lines 26 and 27, respectively, the own and borrowed funds allocated for these purposes are shown.
Lines 25, 26, 27 are filled in based on analytical data.
1.24. Lines 28 - 39 are filled in based on the industry affiliation of the enterprise, object.
If the surveyed enterprise belongs to the "Hotel industry" industry, lines 28, 29 provide data on the number of rooms and the one-time capacity of the hotel.
1.25. Lines 30 - 34 provide data on privatized agricultural enterprises, on the size of the area of agricultural land and arable land, lines 32 - 34 - on the production of agricultural products. On line 32 in column 5, you can show the collection of grain in the initially credited weight.
1.26. Lines 35 - 39 provide data characterizing transport and communications enterprises.
Line 35 shows the transportation of goods on the basis of shipping documents; on line 36 - freight turnover, determined as the sum of the products of the weight of each shipment, indicated in the transportation documents, by the transportation distance; on line 37 - the number of passengers carried, determined by the number of tickets sold or based on revenue and applicable fares for transportation. When organizing transportation on a contractual basis - on the basis of entries in the transportation documents. Line 38 shows the passenger turnover, defined as the sum of the products of the number of passengers carried on individual flights (trips) by the actual distance of each flight (transportation).
Line 39 provides information on the volume of communication products - the actually accrued amount of income for communication services based on accounting data and corresponds to line 110 statistical form N 65 connection.
1.27. On line 40, column 7 shows the initial price of the enterprise, object in the event of its sale at an auction, by tender, repurchase of leased property. The initial price of the enterprise is filled in on the basis of the act of assessing the value of the property of the enterprise (Appendix N 9). Column 5 shows the sale price of an enterprise, an object, equal to the price of the acquired enterprise, indicated in the purchase and sale agreement, excluding benefits and discounts in accordance with applicable law.
1.29. Line 41, column 7 shows the entire volume of investments in accordance with the purchase and sale agreement concluded between the buyer (the winner of the investment tender) and the seller of the privatization object. Column 5 provides data on investments actually received during 1995, column 6 - for 1994.
Please note that when filling out economic indicators one should be guided by sectoral instructions on the procedure for compiling statistical reports, based on the affiliation of a privatized enterprise (object) to a particular industry.
THE GOVERNMENT OF MOSCOW
RESOLUTION
On the implementation of the Program for the phased development of the system state registration rights to real estate and deals with it
(as amended on February 27, 2007)
Repealed from March 28, 2017 on the basis of
Decree of the Government of Moscow dated March 17, 2017 N 106-PP
____________________________________________________________________
____________________________________________________________________
Document as amended by:
Decree of the Government of Moscow of July 6, 1999 N 600 (Bulletin of the Moscow Mayor's Office, N 17, September 1999);
Decree of the Government of Moscow of June 13, 2000 N 447 (Bulletin of the Moscow Mayor's Office, N 15, July 2000);
Decree of the Government of Moscow of August 13, 2002 N 633-PP (Bulletin of the Mayor and the Government of Moscow, N 40, September 2002);
Decree of the Government of Moscow of April 27, 2004 N 274-PP (Bulletin of the Mayor and the Government of Moscow, N 32, 02.06.2004);
Decree of the Government of Moscow of February 27, 2007 N 126-PP (Bulletin of the Mayor and the Government of Moscow, N 17, 03/21/2007).
____________________________________________________________________
____________________________________________________________________
This resolution was recognized as invalid on the basis of the Decree of the Government of Moscow dated December 1, 1998 N 915.
Decree of the Government of Moscow dated December 1, 1998 N 915 has been amended to cancel this resolution.
____________________________________________________________________
____________________________________________________________________
This resolution has become invalid, with the exception of paragraphs 9 and 10 and annexes 1 and 2 - Decree of the Government of Moscow dated February 27, 2007 N 126-PP.
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9. MosgorBTI entry in the BTI passport about the owners of buildings, structures, non-residential premises to produce on the basis of the right registered by the Moscow Committee for the Registration of Rights or previously registered by the Moscow Property Committee before the transfer of functions for the registration of rights and transactions to the Moscow Committee for the Registration of Rights.
10. Establish that the State Unitary Enterprise MosgorBTI draws up the results of technical accounting and inventory of real estate objects (with the exception of engineering communications) in the form of an extract from the BTI passport in form 1a (Appendix 1) or 1b (Appendix 2) with an explication, a plan of the object ( floor plan) and Certificate of identification of the address (paragraph as amended by the Decree of the Government of Moscow dated April 27, 2004 N 274-PP.
Appendix 1. Form 1a
Form 1a
EXTRACT FROM THE TECHNICAL PASSPORT FOR THE BUILDING (STRUCTURE)
Information on the building (structure) residential / non-residential
Cadastral number | ||||||
Previous cadastral number | ||||||
Conditional number | ||||||
Name (street, square, lane, avenue, stupid, boulevard, etc.) | ||||||
Structure | ||||||
Functional purpose | ||||||
Total area, total (sq.m): | Number of apartments | |||||
in addition area (sq.m): | wall material | |||||
staircases | Year of construction | |||||
technical underground technical floor | number of storeys (excluding | |||||
vent. cameras | Underground number of storeys | |||||
other premises | Inventory | |||||
Building area (sq.m) | Architectural monument | |||||
Living area (sq.m) | Non-residential area (sq.m) | |||||
Description of the object of law: buildings (structures), premises
Cadastral number N __________
Name of copyright holder | |||
Building/structure | |||
Room type: built-in | |||
attached | |||
Total area, total (sq.m) | Total area, | ||
Living area (sq.m) | non-residential area | ||
Appendix 2. Form 1b
Form 1b
Valid for 1 year
TERRITORIAL BTI _____________
EXTRACT FROM THE TECHNICAL PASSPORT OF BTI
As of "___" ___________ BTI passport number N ______ |
Home ownership information
City¦Moscow¦ Administrative district | ||||||||||||||||
(street, square, lane, avenue, stupid, blvd. | ||||||||||||||||
Household N | ||||||||||||||||
quarter | ||||||||||||||||
Building N | ||||||||||||||||
Land area | By land allotment | |||||||||||||||
Actual (sq.m) | ||||||||||||||||
Number of buildings | Built-up area | |||||||||||||||
Description of the object of law
Name of copyright holder | ||||||||||||||
Cadastral number | ||||||||||||||
House N/Building N | ||||||||||||||
Total area (sq.m) | ||||||||||||||
Occupied area (sq.m) | ||||||||||||||
Functional purpose | ||||||||||||||
number of storeys | ||||||||||||||
wall material | ||||||||||||||
Building area (sq.m) | ||||||||||||||
Volume (cubic meters) | ||||||||||||||
Year of construction | ||||||||||||||
Inventory cost (thousand rubles) | ||||||||||||||
The characteristics of the object are given in the explication to the floor plan
Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"
We fill out the form 1-PP in a new way
By joint order of the State Tax Administration and the State Statistics Committee of Ukraine dated July 23, 2004 No. 419/453, registered with the Ministry of Justice on July 28, 2004 under No. 938/9537, a new form of the Report "On the amounts of tax benefits" was approved legal entities and individuals - subjects entrepreneurial activity"(hereinafter referred to as the Benefits Report). The new report affected all taxes and fees without exception and their beneficiaries, although most of all - value added tax (we already wrote about this in the express commentary to Order No. 419 in DK No. 33-34).
The need to change the methodology for calculating budget losses due to preferential taxation for VAT is long overdue: after all, when filling out the old Report, double, triple (or even more) accounting for the same amount of benefits was allowed.
The form of the Benefits Report itself has not fundamentally changed - the names of the columns have been slightly changed, with the introduction of a new budget classification its details such as a column, section, paragraph have died out, and with them the corresponding columns from the Benefits Report have been excluded. The report on benefits is supplemented with columns on their intended use, which, however, can be filled in only in cases where the intended use of benefits is provided for by law.
The status of the Benefits Report has also not changed - as before, this is a form of statistical, not tax reporting, although it is filed in tax authorities and not statistics agencies. Therefore, penalties for its incorrect compilation, late submission, established by law Ukraine No. 2181-III, do not apply to taxpayers-beneficiaries.
Let's consider how to make a new Report.
Who Files the Benefits Report
The benefits report is compiled on an accrual basis and is submitted quarterly in time for the filing of quarterly tax returns. That is, within 40 calendar days following the last calendar day of the reporting quarter. For the first time in new form The benefits report must be drawn up based on the results of activities for 9 months of 2004 and submitted to the STI together with tax reporting for the three quarters of 2004 no later than November 9, 2004.
From among legal entities, the Benefits Report is submitted by everyone who is registered with the State Tax Inspectorate as a taxpayer (VAT or any other tax or fee) - legal entities, their branches, departments, others separate divisions. Of the individuals, the Benefits Report is submitted only by those who are registered as a business entity and at the same time are a VAT payer. Thus, individuals- Business entities not registered as VAT payers are not required to submit a Benefit Report, because, according to clause 1.2 of the Instruction on the procedure for filling out the Report form, this Instruction does not apply to them.
Instructions on the procedure for filling out the Report form are obligatory only for those business entities that use the right to tax benefits. This is stated in the first paragraph of clause 1.2 of the Instructions on how to fill out the Benefits Report form. It follows from this that those taxpayers who reporting period did not take advantage of any of the tax benefits, the Report should not be submitted. However, the last paragraph 1.2 of the Instruction says: if the taxpayer did not use the benefit in the reporting year, then dashes are put in the Report. This does not give grounds for the conclusion that the tax authorities will require all taxpayers without exception to submit a Benefits Report - completed from the beneficiaries and with dashes from other taxpayers.
The place of submission of the Benefits Report is not clearly defined. Clause 1.2 of the Instructions on the procedure for filling out the Benefits Report says that it must be submitted to the relevant state tax administration (inspectorate) at the place of registration of the taxpayer. But here it is not taken into account that in many cases a legal entity does not have a sole place of tax registration, and it reports on various taxes and for various subordinate units in different tax inspectorates. Meanwhile, the preparation and submission of a consolidated Benefits Statement is not provided. Therefore, it is necessary to report on each separate benefit for a separate tax or fee in the tax office to which the tax declaration (calculation) for this tax or fee is sent.
For example, if the branches of a legal entity are registered as separate VAT payers and report on VAT tax liabilities each at their location, then the Benefit Report will also have to be drawn up in the context of these branches and submitted to the tax office at their location. If a legal entity pays and reports for its branches in a consolidated way (branches are not registered as payers of VAT or income tax), then it is enough for it to submit one general Report on benefits (for VAT and income tax) to the tax office at the location of the legal entity. However, this does not mean at all that he will not have to additionally submit a report to tax inspections by location of branches regarding benefits, for example, by local taxes and fees or land tax where these branches are registered as payers of local taxes and fees or land tax and have benefits for these payments.
Procedure for Compiling the Benefits Report
To correctly compile the Benefits Report, you should know not only the legislative norm in accordance with which the benefit was granted and the amount of the benefit, but also the name and code of the payment and benefits. The columns of the Benefits Report are filled in taking into account the following.
Count 1. Specify the budget classification code approved for specific tax or collection by order of the Ministry of Finance of Ukraine dated December 27, 2001 No. 604 "On budget classification and its introduction." Budget classification codes for major taxes are given in table 1.
Table 1
Budget classification codes for major taxes
| Corporate income tax | 11020000 |
| Owner's tax Vehicle and other self-propelled machines and mechanisms | 12020000 |
| Special Use Fee forest resources and use land plots forest fund | 13010000 |
| Fee for the special use of water resources and fee for the use of water for the needs of hydropower and water transport | 13020000 |
| Payments for the use of subsoil | 13030000 |
| Fee for exploration work performed at the expense of the state budget | 13040000 |
| Land payment | 13050000 |
| value added tax | 14010000 |
| Fee for environmental pollution | 50080000 |
In addition, each of the taxes has its own subcodes. For example, for land payments (code 13050000), the relief is mainly provided for land tax from legal entities (code 13050100), and for land payments from enterprises implementing innovative projects and entitled to preferential taxation, a separate code 13050600 has been introduced.
Count 2. We also designate the tax in accordance with its name indicated in the budget classification approved by order of the Ministry of Finance dated December 27, 2001 No. 604.
Count 3. Specify the benefit code. The classification of benefits with the assignment of the corresponding code was carried out by the State Tax Administration of Ukraine. But the coding of benefits is not approved by the regulatory legal act, their list with codes is quarterly communicated by letter of the State Tax Administration of Ukraine.
Column 4. The name of the benefit can also be given from the Directory of Benefits brought to the attention of the taxpayers of the State Tax Administration of Ukraine (comment to the new directory of benefits No. 31 as of September 1, 2004 see in the next issue of "DK").
Count 5. The amount of the benefit used must be determined by the taxpayer independently. To do this, according to paragraph 1.2 of the Instructions on the procedure for filling out the Benefits Report, all taxpayers must keep records of taxable items that are exempt from taxation or taxed at reduced rates and recognized as not being taxable 1 .
1 The amount of benefits received should correspond with the indicators of individual tax returns(calculations).
Thus, land tax payers declare the amount of the benefit in column 11 of the Report on benefits for land tax, given in Appendix 2 to tax calculation land tax, approved by order of the State Tax Administration of Ukraine dated October 26, 2001 No. 434. Payers of land tax must also indicate the same amount in column 5 of the Benefits Report.
In Appendix K5 to line 10 of the declaration on corporate income tax, approved by order of the State Tax Administration of Ukraine dated March 29, 2003 No. 143, we determine the profit of the enterprise, exempt from taxation, which can be transferred to the Benefits Report.
Count 6. The amount of benefits received must be taken into account in the context of budgets (state, local), which received less funds due to preferential taxation. The STA of Ukraine strives to know, first of all, the amount that the state budget is losing.
Mostly, the amount of tax not paid to the state budget will coincide with the total amount benefits from column 6 (or will remain blank if it is exempted from paying tax to the local budget), since taxes are generally not distributed between the state and local budgets. Of the main taxes and fees listed above, in full to the local budget tax on the owners of vehicles and other self-propelled machines and mechanisms, payment for land, tax on profits of enterprises of communal ownership.
Enrolled to the state budget corporate income tax (except for the profit tax of communal enterprises), fee for the special use of forest resources and the use of land plots of the forest fund (except for the fee for the use of forest resources of local importance), fee for the special use of water resources and fee for the use of water for needs of hydropower and water transport (except for the fee for the use of local water resources), payments for the use of subsoil (except for payments for the use of minerals of local importance); the fee for geological exploration performed at the expense of the state budget, the value added tax is fully received.
In strict proportion distributed among the budgets receipts of a fee for environmental pollution, 30 percent of which is credited to the state budget, and 70 percent to the local one. Accordingly, the amount of benefits received will be distributed in the same proportion.
Columns 7 and 8. These columns are intended to reflect the period within the reporting year during which the taxpayer enjoyed one or another tax benefit. For most cases, this period begins on January 1 and ends on December 31 of the reporting year. This period may be limited if the taxpayer starts or terminates activities during the reporting year, or if he acquires or loses the right to apply the relief during the year. Then the date of the beginning and end of the period within the reporting year is indicated, when the taxpayer used or had the right to use tax benefits.
Columns 9 and 10. We fill in these columns only if the funds released as a result of preferential taxation are assigned their intended use in the areas specified by law 2 . If the law on the introduction of benefits does not determine the intended use of the funds released as a result of its use, then columns 9 and 10 will remain blank.
Example 1. Filling out the Reporton land tax benefits
Land tax benefits are defined in Art. 12 of the Law of Ukraine "On payment for land". When determining the effect of a particular land tax benefit, one should take into account the norms of the Law on state budget Ukraine for the corresponding year, which regularly suspends the operation of certain paragraphs of Art. 12 of the Law of Ukraine "On payment for land". The Law on the State Budget for the corresponding year also introduces additional land tax benefits.
According to paragraph 4 of Art. 12 of the Law of Ukraine "On payment for land", domestic cultural institutions are exempted from paying land tax. However, Article 74 of the Law of Ukraine "On the State Budget of Ukraine for 2004" somewhat limited the effect of this benefit and established that in 2004 only those domestic cultural institutions that are maintained at the expense of state or state funds are exempted from paying land tax. local budgets. Therefore, a cultural institution that is fully maintained at the expense of the state or local budget and has not paid land tax for 9 months due to the application of preferential taxation in the amount of UAH 10,000 will fill out the Benefits Report as shown in sample 1.
Sample 1
Sample Completion of the Benefits Report (for example 1)
| Code of tax, fee, other obligatory payment | The name of the tax, fee, other obligatory foot payment | Benefit code according to the Reference niku benefits | The name of the benefits provided lazy according to the current to the current legislator- authority | The amount of tax benefits | Term of use of benefits in the reporting period | The amount of benefits used by intended purpose | |||
| Total | of which the state budget | start date wiya | window date- chaniya deyst- wiya | Total | of which the state darst-venous budget |
||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| 13050100 | Land tax from legal entities | 13050011 | In 2004, domestic cultural institutions maintained at the expense of state funds are exempted from paying land tax. state or local budgets | 10 | - | 01.01.04 | 31.12.04 | - | - |
At the end of the year, the value of column 5 "Amount of benefits in taxation" of the Report on benefits for land tax must match the value of column 11 of the Report on benefits for land tax, given in Appendix 2 to the tax calculation of land tax. Columns 9 and 10 of the Report on benefits for land tax are not filled in, since the norms of preferential taxation for land tax do not provide intended use funds released as a result of the exemption.
Example 2: Completing the Corporate Income Tax Relief Report
According to paragraphs. 7.13.1 of the Law of Ukraine dated December 28, 1994 No. 334/94-ВР "On taxation of profits of enterprises" (hereinafter referred to as the Profit Law), the profits of enterprises received from the sale in the customs territory of Ukraine of special baby food products of their own production are exempt from taxation aimed at increasing production volumes and reducing retail prices such products. If, based on the results of the financial and economic activities of the three quarters of the reporting year, such profit was received in the amount of UAH 100,000, of which UAH 80,000 was used to increase own production and reduce retail prices for products, then the Benefits Report must be filled out as shown V sample 2.
Sample 2
Since clause 1.2 of the Instructions on the procedure for filling out the Benefits Report obliges to keep records of objects of taxation exempted from taxation, it should be assumed that in columns 5, 6, 9 and 10 we show exactly the object of taxation exempted from taxation, and not the amount of tax not paid due to preferential taxation. In addition, a number of so-called benefits in the taxation of corporate profits, provided for in the Directory of Benefits, do not lead to budget losses at all, since they reflect elements general order imposition of this tax.
So, according to par. 7.6.1 of the Profit Law, if during the reporting period the costs of acquiring each of certain types securities, as well as derivatives, incurred (accrued) by the taxpayer, exceed the income received (accrued) from the sale (alienation) of securities or derivatives of the same type during such a reporting period, the negative financial result is transferred to a decrease in financial results from operations with securities or derivatives of the same type of future reporting periods in the manner prescribed by Article 6 of this Law. This norm does not lead to budget losses at the end of the reporting period, since it does not reduce tax liability for income tax of the reporting period, nor to a decrease in the profit of subsequent periods, since in the future the accumulated financial result from operations with securities can, at best, be offset by income from the sale of securities. In addition, the above norm cannot be regarded as a benefit, since it does not provide advantages in taxing profits for any of the business entities - this rule is used by all taxpayers without exception on equal conditions. In addition, the above norm is provided for in the Benefits Guide as a benefit under the code 11020045. Therefore, a taxpayer who has accumulated UAH 50,000 of negative financial result, will reflect it in the benefit report as shown in sample 3.
Sample 3
Sample Completion of the Benefits Report (for example 2)
Example 3. Fillingtax credit reportfor added value
One example will not suffice here. Therefore, we have prepared an entire article on the features of reporting on VAT benefits.
Important
The 1-PP report is submitted only by those legal entities and individuals who use the right to tax benefits. And the penalties for its incorrect compilation or late submission, established by Law No. 2181, do not apply to taxpayers-beneficiaries.
But what if the benefits are not in the thousands?
The report is filled out in thousands of hryvnias without decimal places, which creates certain difficulties when reporting benefits for small taxes, for example, local taxes and fees.
The Procedure for Compiling the Benefits Report does not specify, but it should be assumed that the amounts of benefits in hryvnias must be rounded to thousands of hryvnias according to the usual rounding rules, since no other rounding procedure is established.
Therefore, when receiving a benefit of less than UAH 500 per year, zero should be entered in the Benefits Report.
When using benefits in the amount of 500, 501, 502... 998, 999, 1000, 1001, 1002... 1498, 1499 UAH, we indicate the amount of benefits in the amount of 1 thousand UAH.
№ 22 (1.6.2015) :: Heart of the matter:: Practice
OOO on common system wants to cede the right to claim a debt of 10 thousand UAH.
Yields LLC on a single tax. There are two options: a concession for 3 thousand hryvnias or
concession free. Which option is more profitable in terms of taxation?
When there is good...