OKUN - All-Russian Classifier of Services to the Population
- 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
Under the number three, at the second level of the hierarchy in the OKUN code, a subgroup is identified that specifies the 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. (as amended from 01.01.14)
DOMESTIC SERVICES
Shoe repair, painting and sewing
Repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear
Repair and maintenance of household radio-electronic equipment, household machines and household appliances, repair and manufacture of metal products
Furniture manufacturing and repair
Dry cleaning and dyeing, laundry services
Repair and construction of housing and other buildings
Maintenance and repair of vehicles, machinery and equipment
Services of photographic studios and photo and film laboratories, transport and forwarding services
Baths, showers and saunas, hairdressing and beauty services provided by public utility organizations. Rental services. Ritual, ceremonial services
TRANSPORT SERVICES
Passenger transport services
Freight transport services
Transport forwarding services
COMMUNICATION SERVICES
Postal and telegraph services
Telephone services
Radio services
Electronic communication services
Television services
HOUSING AND COMMUNAL SERVICES
Housing services, services of communal hotels and other communal places of residence
Public utilities
SERVICES OF CULTURAL INSTITUTIONS
Services of cinema and film distribution institutions, services of theatrical and entertainment enterprises, concert organizations and philharmonic groups
Exhibition and decoration services, museum services, cultural and recreational parks (gardens) services
Services of music, art and choreographic schools, clubs and libraries
TOURIST SERVICES AND SERVICES OF ACCOMMODATION FACILITIES FOR TEMPORARY RESIDENCE OF TOURISTS
Tourist services
Accommodation services for temporary residence of tourists
PHYSICAL EDUCATION AND SPORTS SERVICES
Conducting physical education and sports classes, holding sports and entertainment events
Providing physical culture and sports facilities for the population, other physical culture and sports services
MEDICAL SERVICES, SANATORIUM AND HEALTH SERVICES, VETERINARY SERVICES
Medical services
Sanatorium and health services
Veterinary services
LEGAL SERVICES
Services provided by state notary bodies and services provided by the legal profession
BANKING SERVICES
Bank services for household deposits, acceptance of various types of payments
Banking services for issuing letters of credit, checks, savings books and loans, banking services for securities transactions
Bank services for placing lotteries, bank services for transactions with freely convertible currency, other bank services
SERVICES IN THE EDUCATION SYSTEM
TRADE AND PUBLIC CATERING SERVICES, MARKET SERVICES
Trade services
Catering services
Retail market services
SOCIAL SERVICES PROVIDED TO ELDERLY CITIZENS AND DISABLED PERSONS BY STATE AND MUNICIPAL SOCIAL SERVICE INSTITUTIONS
SERVICES PROVIDED AT HOME TO ELDERLY AND DISABLED CITIZENS WHO NEED OUTSIDE HELP DUE TO PARTIAL LOSS OF THE ABILITY TO SELF-CARE
ADDITIONAL SERVICES PROVIDED BY SPECIALIZED HOME HELP DEPARTMENTS CREATED IN MUNICIPAL SOCIAL SERVICE CENTERS OR AT SOCIAL PROTECTION BODIES OF THE POPULATION (SOCIAL AND MEDICAL SERVICES AT HOME)
SERVICES PROVIDED BY EMERGENCY SOCIAL ASSISTANCE DEPARTMENTS CREATED AT SOCIAL PROTECTION BODIES, OR BY MUNICIPAL SOCIAL SERVICE CENTERS (EMERGENCY SOCIAL SERVICES INVOLVE THE PROVISION OF ONE-TIME SERVICES TO PERSONS IN NEED I AM IN SOCIAL SUPPORT)
SERVICES PROVIDED IN SEMI-STATIONARY CONDITIONS (DAY (NIGHT) STAY DEPARTMENTS CREATED IN MUNICIPAL SOCIAL SERVICE CENTERS OR SOCIAL PROTECTION BODIES), INCLUDING FOR PERSONS WITHOUT A DEFINITE PLACE OF RESIDENCE
OTHER SERVICES TO THE PUBLIC
Financial intermediation services
Insurance services
Services related to real estate transactions
Computing and related services
Services in the field of billing, accounting and auditing, tax advice and business management
Advertising services
Services in the scientific field, services provided by microphotocopying and document restoration laboratories
Security alarm installation services. Home security services
PRIVATE DETECTIVE AND SECURITY SERVICES
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, passenger transport services, communication services, housing and communal services, services of cultural institutions, excursion and tourism services, sports and physical education services, sanatorium and health services, medical services, veterinary services, legal services character, services in the education system, banking services, market services, catering and trade services, and other services to the population.
Types of activities for individual entrepreneurs subject to imputed tax in 2020
Each item has a detailed description in accordance with the OKVED and OKP codes. In addition, there are codes for the types of entrepreneurial activities of UTII, which are used when filling out the imputed regime payer registration form, deregistration and drawing up a tax return.
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The single tax on imputed income in 2020 has the right to be used by a limited number of entrepreneurs. Starting from 2021, it is planned to abolish the UTII regime, and until then, business continues to legally optimize the budget burden. In order to use imputation as profitably as possible, you need to know the appropriate types of activities and the nuances of calculating the budget obligation.
Description of the OKUN classifier
The All-Russian Classifier of Services to the Population (OKUN) is an integral part of the Unified System of Classification and Coding of Technical, Economic and Social Information (ESKK) of the Russian Federation.
The All-Russian Classifier of Services to the Population (OKUN) was developed to replace the All-Union Classifier of Household Services to the Population (1,79,099) and the All-Union Classifier of Paid Services to the Population (1,89,188) on the territory of the Russian Federation.
The All-Russian Classifier of Services to the Population (OKUN) 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 using computer technology;
- accounting and forecasting the volume of sales 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 individual 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 objects of the classification are services to the population provided by enterprises and organizations of various organizational and legal forms of ownership and individual citizens using various forms and methods of service.
For OKUN, a hierarchical classification is adopted with the division of the entire classification set of objects into groups. Then each group is divided into subgroups, which in turn are divided into types of activities according to their intended functional purpose. OKUN uses a sequential coding system.
Classifier code structureThe code designation of a classification object includes six digital decimal places and a check number. The formula for the structure of the OKUN identification code is: XX X X XX KCH.
The classifier includes the following groups (first two digits): 01 - household services; 02 — passenger transport services; 03 — communication services; 04 — housing and communal services; 05 — services of cultural institutions;
06 - tourist and excursion services; 07 — physical education and sports services; 08 - medical services, health resort services, veterinary services; 09 — legal services; 10 - banking services;
At the second level of the hierarchy (under the number 3), a subgroup is identified in the code, which specifies the general group. Number 4 corresponds to the third level of the hierarchy, where the type of service is indicated. But the last two digits before the CN (5th and 6th digits) mean a specific service.
Example of encoding a classification object
015119 3 - Dry cleaning of soft toys, where: 01 - Household services (Group); 5 - Dry cleaning and dyeing, laundry services (Subgroup); 1 — Dry cleaning (Type); 19 — Dry cleaning of soft toys (Service); 3 - Check number.
An example of constructing classification grouping codes
| 01 | Domestic services; |
| 011 | Shoe repair, painting and sewing; |
| 0111 | Shoe repair; |
| 011101 | Shoe upper repair. |
Form and example of recording positions
| Code | CC | Name of service |
| 011000 | 5 | Shoe repair, painting and sewing |
When recording the names of classification objects, abbreviations of repeated words and phrases were used. The repeated part is separated from the rest of the name by a slash, the omitted part is replaced by a dash.
Groups 013200 “Repair of household machines” and 013300 “Repair of household appliances” also include installation and maintenance services.
The All-Russian Classifier of Services to the Population (OKUN) is maintained by the All-Russian Research Institute of Classification, Terminology and Information on Standardization and Quality (VNIIKI) of the State Standard of Russia. The OKUN management system provides for interaction between VNIIKI and ministries, departments, enterprises and organizations of Russia.
Formula for calculating UTII in 2020
According to Article 346.32 of the Tax Code of the Russian Federation, the amount of UTII calculated for a quarter can be reduced by mandatory insurance premiums that were actually paid in a given quarter. In this case, it does not matter for what period the contributions were accrued (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation). In this case, it matters whether the UTII payer is an employer or not:
When choosing UTII, individual entrepreneurs and organizations are required to register as payers of this tax within five days after the start of activities on UTII. Conducting activities on UTII without registration entails a fine in the amount of 40,000 rubles or 10% of the potentially received income.
08 Feb 2020 juristsib 550
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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).
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 the 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).
UTII for individual entrepreneurs: table and calculation examples
- Subjects of taxation who do not employ hired workers in their business can deduct from the imputed tax the amount of insurance premiums paid in their name. Previously, only individual entrepreneurs with employees had a similar right; they could deduct the amount of contributions paid for employees.
- The above innovation entailed a second change – a change in the declaration form.
- The K1 coefficient remained the same. Same as in 2020.
- Another question that concerns entrepreneurs is whether an individual entrepreneur on UTII can work by bank transfer with a legal entity. faces in 2020. As stated in the Tax Code article number 346.27, the taxpayer has the right to work with any clients - both individuals and legal entities. persons. By cash or bank transfer. This item has not changed.
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The main criterion that determines the possibility of switching to imputation is the type of activity. Thanks to this feature, imputation, like PSN, can be combined with other modes. For example, simplified tax system or OSN. However, it is impossible to engage in one type of activity under several tax regimes at once.
