Ocean codes man hour 539 example. All-Russian classifier of units of measurement

Deflator coefficients (clause 2 of article 11 of the Tax Code of the Russian Federation) are established for a number of taxes, in particular, for the patent, simplified taxation system, for calculating personal income tax. The deflator coefficient is also established for UTII, since it is one of the components of the formula (K1) for calculating the tax on imputed income. This coefficient takes into account the change consumer prices that were a year earlier.

The deflator coefficient is valid for the entire calendar year, the same for all types of activity, for all regions. But annually the value of the coefficient-deflator should be revised. The value of the deflator coefficient for 2016-2017 was also revised for UTII.

Each year until 2016, the coefficients have increased, which can be seen from the values ​​in the table over the past few years.

The decision on the size of the coefficient is made by the federal authorities, and the data should be officially published by November 20.

In 2016, it was decided to increase K1 to 2.083 - by Order of the Ministry of Economic Development of Russia dated 20.10.15 No. 772. But after discussions, the Order was amended by Order of the Ministry of Economic Development of Russia dated 18.11.2015 No. 854, and as a result, the deflator coefficient for 2016 for UTII remained at the level of 2015, equal to 1.798. This is the only tax deflator coefficient that did not increase in 2016.

Roughly the same story from 2017. At first it was planned to increase the coefficient; while it remains at the same level - 1.798.

Using the deflator coefficient

As mentioned, the deflator coefficient is necessary for calculating the tax, and is calculated using the formula:

OBD * FP * K1 * K2 * SN

• DB - which is determined for each type of activity and is specified in clause 3 of article 346.29 of the Tax Code of the Russian Federation
• FP - the number of physical indicators that characterize the type of activity and are contained in clause 3 of article 346.29 of the Tax Code of the Russian Federation. Indicated for each month, while in case of changes, it is necessary to clarify in the month of changes (clause 9 of article 346.29 of the Tax Code of the Russian Federation);
• K1 - deflator coefficient, equal in 2016-2017 to 1.798
• K2 is a correction factor that is determined by local authorities
• СН - tax rate. The rate is 15%, but local authorities can reduce the rate to 7.5% (Article 346.31 of the Tax Code of the Russian Federation).

The use of the deflator coefficient in the tax calculation formula changes the tax amount annually, even if the other indicators remain the same. And before the decision was made that the deflator coefficient for 2016-2017 for UTII will remain at the level of the previous year, only due to K1 the tax was increased annually, adjusting the amount depending on the price level.

Correction factor K2

The second component, which significantly affects the amount of tax, is the correction factor K2.

Unlike K1, this coefficient is set by local authorities, depending on the specifics of the activity, is established by the decision of local authorities in a particular municipality. The order of change is not regulated, it can change every year, and it can remain unchanged for 10 years. And the value of the coefficient is also set at the discretion of local authorities - it can be in the form of a fixed value, or it can be a complex formula with a dozen indicators.

For example, in ZATO Zheleznogorsk Krasnoyarsk Territory, the decision of November 17, 2005 No. 3-11R is in force, which is amended. K2 is set for each type of activity, in a fixed amount from 0.01 to 0.4, different coefficients are set for the city of Zheleznogorsk and the villages. At the same time, K2 has never changed for a number of services - for example, all types of household services, transport services for the carriage of passengers and goods, veterinary services and a number of others.

In the same region, in the Kozulsky district of the Krasnoyarsk Territory, the adjusting coefficient is the product of more than a dozen adjusting factors that assess both budgetary funding, and the location of the facility, and nuances depending on the type of activity, for example, the type of retail space or type of parking. In this case, for example, the value of the correction factor that determines the type of parking varies from 0.008 to 1.

In another region, in the Aleksinsky district Tula region, the correction factor K2 for each type of activity is either determined by a fixed value, or calculated using different formulas. For example, for personal services it is determined taking into account the number of employees engaged in the provision of the service, for trade - from the location of the trade object and the type of goods.

Conclusion

When calculating the amount of tax, it is important to consider not only basic return and physical indicators, but also UTII coefficients for 2016-2017, which can significantly reduce the amount of tax.

Moreover, if the deflator coefficient for UTII does not depend on the type of activity and other factors, but changes every year, then the correction coefficient may not change over the years, but have different values ​​in different municipalities, which is especially important to consider if registration and tax payment is made at the place of business.

Therefore, it is necessary to annually check the value of the deflator coefficient K1 and calculate in advance the value of the correction coefficient K2 when operating in different cities, even in the same region.

The All-Russian classifier of units of measurement consists of three blocks: an identification block, a name block, and a block of additional features. The code and national symbol are used when drawing up the Consignment Note or UTD, are indicated in the list of goods in the appropriate columns.

The All-Russian Classifier of Units of Measurement (OKEI) is a part of Unified system classification and coding of technical, economic and social information Russian Federation(ESKK).

OKEI is introduced on the territory of the Russian Federation to replace the All-Union classifier "System of designation of units of measurement used in ACS".

OCEI is developed on the basis of the international classification of units of measurement of the United Nations Economic Commission for Europe (UNECE) "Codes for units of measure used in international trade" (Recommendation No. 20 of the Working Party on the Facilitation of international trade(WG 4) UNECE - hereinafter UNECE WG 4 Recommendation No. 20) Commodity Nomenclature externally economic activity(TN VED) in terms of the units of measurement used and taking into account the requirements international standards ISO 31 / 0-92, Quantities and units of measurement. Part 0. General principles"and ISO 1000-92" SI units and recommendations for the use of multiples and some other units ".

OKEI linked to GOST 8.417-81 " State system ensuring the uniformity of measurements. Units of physical quantities ".

OKEI is intended for use in solving problems of quantitative assessment of technical, economic and social indicators in order to implement state accounting and reporting, analysis and forecasting of economic development, provision of international statistical comparisons, implementation of internal and foreign trade, state regulation foreign economic activity and the organization of customs control. The objects of classification in OKEI are the units of measurement used in these areas of activity.

The All-Russian Classifier of Units of Measurement (or OCEI) is a federal classifier that contains a list of regulated units of measurement and their codes. A classifier is required for correct filling primary documentation... For example, .

Table of popular units of measurement by OKEI and their codes for 2017:

If you haven't found your code, download the current one for 2017.

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OKEI code of the unit of measure "service"

Please note that if your unit of measurement is not included in the general OCEI (for example, "Service" or "Bag"), in no case should you come up with a code for a "new" service. From the letter of the Ministry of Finance of Russia dated 15.10.12 No. 03-07-05 / 42, you can use "-" (dash):

In the invoice drawn up for the provision of services, in column 2 you can put a dash

I will repeat once again, the code of the service according to the classifier of units of measurement of the OKEI is not regulated.

OKEI in the 1C Accounting program

In order to enter a new OCEI unit of measurement into the program, you need to open the "All functions" menu (if this menu is not visible, follow):

If the required unit is not in the list, it must be added. To do this, press the button "Selection from OCEI":

You will be taken to a spreadsheet document where all current codes and names are available:

In order to add a new element from it, you need to click on the code you are interested in. 1C will open the form for a new unit of measurement. It remains only to press the button "Record and close".

If you did not find the required unit, for example, "Service", you can add it manually. To do this, you need to click the "Create" button in the form of a directory list, where you fill it with the necessary fields:

As mentioned above, in no case should you come up with a new unit code. Better to put "-" (dash).

• Responsible for the support of the classifier: Rostekhregulirovanie
• Reason: Resolution of the Gosstandart of Russia dated December 26, 1994 No. 366 01.01.1996
• Approved: 07.06.2000
• Entered into force: 07.06.2000

What is OCEI

OKEI is the abbreviated name of the All-Russian Classifier of Measurement Units. The classifier is a part of the Unified system of coding and classification of social and technical and economic information in Russia. The All-Russian classifier of units of measurement was introduced on the territory of Russia instead of the All-Union classifier, known as the "System of designations of units and measurements used in ACS". A classifier has been developed on the basis of the international classification of units of measurement of the UN Economic Commission for Europe, the Commodity Nomenclature of Foreign Economic Activity and other significant documents. The All-Russian classifier of units of measurement is associated with GOST 8.417-81 "State system for ensuring the uniformity of measurements. Units of physical quantities".

Why was OKEI created?

The classifier is intended for use when solving problems of quantitative assessment of social and technical and economic indicators for the implementation of state reporting and accounting, forecasting and development of the economy, the implementation of foreign and domestic trade, the provision of statistical international comparisons, the organization of customs control, regulation of foreign economic activity. In OKEI, classification objects are units of measurement that are used in these areas of activity.

What is the structure of the code in OKEI

In OKEI, units of measurement are divided into 7 groups: units of length, area, volume, mass, engineering units and time units, as well as economic units. For a number of measurement units, sub-multiples and multiples have been introduced. The All-Russian Classifier of Units of Measurement contains two reference appendices and two sections.

Each position in OKEI structurally consists of three blocks: identification, name and block, where additional features are indicated.

The unit identification code is a digital three-digit decimal code, which was assigned according to the serial-ordinal coding system. In Appendix A and the first section, codes are used that completely coincide with the codes of the international classification. Also in the second section, decimal numeric three-digit codes were used, taken from the reserve of international classification codes.

In OKEI, the formula for the structure of the identification code is as follows: XXX. The name block is the name of the unit of measurement adopted in state reporting and accounting (for the second section), or the name of the unit of measurement according to the international classification (for Appendix A and the first section). The block of additional characteristics is conditional data, letter code designations of units of measurement (national and international).

In order to facilitate the use of the classifier, an alphabetical index of units of measurement is given in Appendix B. In the second column, the number of the application or section in which the unit of measurement is located is indicated. The third column is the unit identification code.

The All-Russian classifier of units of measurement is maintained by VNIIKI of the Gosstandart of the Russian Federation together with the Computing Center of the Goskomstat of the Russian Federation, the Center economic conditions under the Government of Russia.