Funeral services or retail trade?

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 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.

Read about the procedure for registering as a UTII payer in this article .

Directions of development

The improvement of the activities of service enterprises is facilitated by the increasing demand for social services. Moreover, both organizations and individuals use service assistance. The increase in demand is due to people’s desire to improve their quality of life and save their time. Service is requested by the wealthiest citizens.

Demand for service assistance is uneven. To maintain market levels, organizations develop new business solutions and introduce different ways of doing business. This type of business is considered one of the most difficult because it has low profitability. In order to increase it, companies are diversifying their business and expanding into regions.

Diversification consists of expanding the range of services provided. For example, cleaning companies offer additional assistance to clients:

• delivery of clean water;
• landscape design;
• public catering organized at remote locations.

Experts believe that the most successful forms of running this business are related and network. In the accompanying form, service is an additional form of company activity. In network forms, organizations create a network of their firms to provide personal services. In this case, branches are opened or franchising is used.

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);
• a number of construction works (41.10; 41.20; 42.21; 43.21, etc.);
• repair of computers and peripherals (codes 95.11; 95.12; 95.21, etc.);
• etc.

...and printer maintenance

The Ministry of Finance of Russia in Letter dated 08/16/2005 N 03-11-04/3/52 explained that the provision of printer maintenance services, in particular for refilling cartridges, replacing photo drums and thermal film, according to OKUN is classified as household services (in particular, services classified under code 013300 “Repair of household appliances”) does not apply.

In accordance with the All-Russian Classifier of Types of Economic Activities OK 029-2001 (OKVED), approved by Decree of the State Standard of Russia dated November 6, 2001 N 454-st, the provision of such services may fall under the code “Maintenance and repair of office machines and computer equipment,” which includes activities related to the servicing of office machines and computer equipment.

Therefore, the listed types of organization services are not subject to Chapter. 26.3 of the Tax Code of the Russian Federation and are subject to taxation in the generally established manner.

UTII in the provision of household services: a physical indicator as the basis for calculating tax

To calculate the tax base, the physical indicator characterizing the type of business activity is of great importance. When providing household services, this indicator will be the number of workers involved in the process of providing services. Moreover, when calculating the physical indicator for an individual entrepreneur, he himself, as well as administrative, managerial and service personnel, should be taken into account.

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.

To learn how to correctly determine the physical indicator for calculating UTII, read the article “Basic UTII yield in 2018.”

Household services - definition, classification, types, how to quickly order

Household services are the type of services that are understood as paid services that are provided to an individual customer by an individual. It must be said that the same services that are already provided to a legal entity do not belong to household services and are not included in the temporary tax. Household services activities include a variety of activities. It will be useful to know what pertains to household services for both an ordinary citizen and a novice entrepreneur who plans to develop in this area.

Manufacturing and installation of wood products and structures

The Letter of the Ministry of Finance of Russia dated November 30, 2005 N 03-11-04/3/152 discusses the procedure for taxation of activities for the manufacture and installation of products and structures made of solid wood (in particular, stairs, doors, wall and ceiling panels, arches, doorways (cladding), fireplace shelves, bar counters, beams, tables and chairs). According to officials, the production and installation for the population of the above products and structures made of solid wood can be classified under code 016000 “Repair and construction of housing and other buildings” of the “Household Household Fillings” group for cell phones

This type of activity, such as ringtones, pictures, logos for cell phones, does not correspond to any of the types of business activities established by clause 2 of Art. 346.26 of the Tax Code of the Russian Federation, and accordingly is not subject to a single tax on imputed income. The Ministry of Finance of Russia reported this in Letter dated November 29, 2005 N 03-11-05/107. The Letter notes that this type of activity does not relate to household services, since it is not listed in the section “Household Water Supply and Sewerage Services”), and not to household services that fall under UTII. Accordingly, income received from the provision of this type of service is subject to taxation in accordance with the generally established procedure.

Types of household services

There are really a lot of similar services, so it will be more convenient to break them down into blocks of household services and activities:

• Shoe repair: replacement of specific parts, leather treatment, restoration of the original shape of shoes.
• Repairing, sewing and adjusting clothes according to individual preferences.
• Making and sewing curtains.
• Repair of electrical equipment: computers, smartphones, cameras, etc.
• Refilling cartridges, making photocopies.
• Repair services for premises and areas: laying communications, finishing and installation work both indoors and outdoors.
• Photographing and subsequent photo retouching.
• Beauty salon services: haircut, manicure, piercing and tattoo and similar services.
• Rental of any transport equipment: cars, yachts, boats, etc.
• Services for organizing any entertainment enterprises.
• Sanitary and hygienic treatment of premises.

This is a fairly general list of household services, which can be supplemented and is regulated by relevant legislation.

Service list

SERVICES

List of social services provided at home from January 1, 2020:

1.1.Social and household:

• Help with cooking;
• Cooking hot food;
• Serving food;
• Serving food and feeding;
• Preparation of medicines;
• Weekly cleaning;
• Monthly apartment cleaning;
• Off-season comprehensive cleaning of the apartment;
• Accompaniment for a walk;
• Transplantation (verticalization, sitting on the edge of the bed); change in body position;
• Change of bed linen;
• Help with dressing/undressing;
• Wash;
• Assistance in paying for housing and utilities, communication services;
• Arranging home delivery of food and essential goods;
• Home delivery of rehabilitation equipment, medicines and industrial goods;

1.2. Social and medical:

• Full bath/shower;
• Haircut;
• Shaving;
• Morning/evening toilet;
• Carrying out hygienic procedures for the bottom of diapers and colostomy bags and urinals, using a bedpan;
• Assistance with using personal hygiene products and using the toilet.

From January 1, 2020, social services at home can be issued at the nearest Central State Institution “My Documents”.

Social services provided to citizens in the form of social services at home:

1.1. Social services:

• Purchase and delivery of food and hot lunches from trading organizations to the home of the recipient of social services at the expense of the recipient of social services.
• Help with cooking.
• Help with eating.
• Purchase and delivery of essential goods to the home at the expense of the recipient of social services.
• Providing assistance in cleaning residential premises.
• Delivery of water, firing of stoves, assistance in providing fuel (for those living in residential premises without central heating and (or) water supply).
• Handing over items for washing, dry cleaning, repairs and their return delivery at the expense of the recipient of social services.
• Assistance in organizing the repair of residential premises and its subsequent comprehensive cleaning.
• Assistance in making payments for residential premises and utilities, communication services (including taking readings of meters for metering the consumption of thermal energy, hot and cold water, gas, filling out receipts, paying bills).
• Assistance in organizing the provision of services by trade organizations, organizations providing utilities and communication services, as well as other organizations providing services to the population.
• Delivery of books, purchase of newspapers and magazines at the expense of recipients of social services.
• Subscription to newspapers and magazines at the expense of recipients of social services.
• Assistance in visiting theaters, exhibitions and other cultural events.
• Short-term child care.
• Assisting in the preparation of funeral documents.

1.2. Social and medical services:

• Promote health-based care.
• Health monitoring.
• Providing emergency primary medical care.
• Performing medical procedures, dressings, injections as prescribed by the attending physician.
• Provision of sanitary and hygienic services.
• Assistance in providing medical care.
• Assistance in conducting medical and social examination.
• Assistance in carrying out rehabilitation measures (medical, social), including for people with disabilities, based on individual rehabilitation programs.
• Assistance in providing, upon the conclusion of a medical organization, medicines and medical products.
• Assistance in hospitalization to medical organizations, accompaniment to medical organizations.
• Visiting recipients of social services located in medical organizations in stationary conditions.
• Assistance in obtaining vouchers for sanatorium and resort treatment.

1.3. Social and psychological services in the form of psychological assistance.

1.4. Social and pedagogical services in the form of assistance in obtaining education and (or) profession for disabled people, taking into account the characteristics of their psychophysical development and individual capabilities.

1.5. Social and labor services in the form of assistance in employment.

1.6. Social and legal services:

• Assistance in the preparation of documents, excluding cases of preparation of documents affecting the interests of third parties, assistance in writing letters.
• Assistance in obtaining social support measures, including benefits.
• Providing assistance on the organization of pensions and the provision of other social benefits.
• Assistance in obtaining free legal assistance in the manner prescribed by law.

Social services provided to citizens in a semi-stationary form of social services

2.1. Urgent social services:

• Providing free hot meals or a set of products.
• Providing one-time assistance in the form of food packages, clothing, shoes and basic necessities.
• Providing clothing, shoes and other basic necessities.
• Assistance in obtaining temporary housing.
• Assistance in obtaining emergency psychological assistance with the involvement of psychologists and representatives of traditional religious faiths in this work.
• Organization of emergency psychological assistance.
• Assistance in obtaining legal assistance in order to protect the rights and legitimate interests of recipients of social services.
• Providing one-time services to citizens in need of one-time provision of social services.
• Providing socio-economic support to children and families with children (clothing, food and other assistance).

2.2. Social services:

• Catering, everyday life and leisure services.
• Providing hot meals.
• Organization of cultural and leisure events.
• Providing temporary stay in social service organizations.
• Provision of furniture for use.
• Providing in-kind assistance in the form of clothing and shoes.
• Providing bedding and toiletries.
• Organization of leisure time (books, magazines, newspapers, board games, etc.).
• Purchasing train tickets for travel to your previous place of residence (if necessary).
• Assistance in organizing children's recreation and health.

2.3. Social and psychological services:

• Assistance in obtaining psychological help.
• Providing psychological support, conducting psychocorrectional work.
• Assistance in restoring social connections.
• Assistance in further life arrangements.
• Providing assistance to parents in raising children, including assistance in conflict situations.
• Providing comprehensive psychological and pedagogical assistance.
• Social patronage of families with children in a socially dangerous situation.
• Social patronage of orphans and children without parental care, graduates of organizations for orphans and children without parental care under the age of 23.

2.4. Social and medical services:

• Providing primary pre-medical health care.
• Organization of medical and recreational activities.
• Providing medical and social care taking into account the health status of the recipient of social services.
• Assistance in undergoing examination in medical and social examination institutions.
• Organization of medical examination.
• Assistance in hospitalization to medical organizations, accompaniment to medical organizations.

2.5. Social and legal services:

• Assistance in the preparation of documents, excluding cases of preparation of documents affecting the interests of third parties, assistance in writing letters.
• Assistance in obtaining free legal assistance.
• Assistance in the restoration of lost documents.
• Providing assistance on the organization of pensions and the provision of other social benefits.
• Assistance in preparing documents for placement in an organization of inpatient social services.
• Assistance in registering as those in need of residential premises.
• Assistance in the restoration in court of rights to illegally alienated residential premises.
• Assistance in representation in court to protect rights and interests.

2.6. Social and pedagogical services:

• Carrying out activities to restore professional skills.
• Assistance in vocational training.
• Assistance to minors on issues of vocational guidance, education and employment.

2.7. Social and labor services in the form of assistance in employment. 2.8. Services in order to increase the communicative potential of recipients of social services with disabilities, including disabled children:

• Training disabled people (disabled children) in the use of care products and technical means of rehabilitation.
• Carrying out social rehabilitation activities in the field of social services.
• Training in behavior skills in everyday life and public places.
• Providing assistance in teaching computer literacy skills.

New codes for household services to the population from 2020: table

So, we have dealt with the question of what services are classified as household services.

But how can you find the specific type of service you need?

Of course, you can search in newspapers, on bulletin boards or other primitive media. But, often, you can stumble upon unscrupulous performers who will only waste your time.

After all, you can’t check the professionalism of, for example, a cleaning company if you learned about it through an advertisement with the text “we provide household services inexpensively” at a public transport stop. And so, you place an order with the company, and get a terrifying result.

To avoid such consequences, it is best to use a specialized website for household services, where you can get complete information about a particular company or individual who is engaged in such activities. The provision of household services to the population may not only be of poor quality, but may even have very disastrous consequences that threaten human life.

How to find specialists

Let us analyze a situation in which possible types of household services to the population can harm human health.

For example, you decide to hire a team of workers for a comprehensive renovation of an apartment. The repair is completed, you are convinced of the superficial integrity of the final result and pay the agreed amount for the service. But then it turns out that the electrical wiring is done completely poorly, and in some places it even sparks, which is the direct cause of the subsequent fire.

And fire, as we know, causes enormous damage to property and, of course, to public health.

Searching for companies on the Internet

Let's talk about how you can quickly order household services.

Read about nanny services here. About cook services - here.

As mentioned earlier, sites on the Internet that offer household services to the public, a list of them, have an advantage not only in terms of screening out unscrupulous companies, but also a number of other positive features, namely:

Often, each such site has a classifier of household services to the population, which allows you to optimize the search as much as possible, according to: the city of provision; the assigned price for the work; the amount of work that a particular organization is ready to perform. This is not a complete list of search options that greatly simplify the selection process.

Some sites have the function of posting a review of a particular work. It is thanks to this function that household services on the site are much safer, because if the service is performed poorly, the customer will definitely warn other people about this.

Possibility of quick communication with the company whose activities you are interested in.

You can order the service without leaving your home, which is an important advantage for groups of people with disabilities.

No surprises. The advertisement contains a full description of the services and all the nuances associated with them. Therefore, not a single feature of the work will remain hidden from your attention, and you will be able to make an informed choice.

If we talk about the companies themselves that provide household services, then posting an ad on a website specialized for this is the most profitable way to advertise their activities. After all, the ad will be viewed and noticed by the target audience who really needs the provision of certain services.

This optimization is carried out due to the fact that you can specify in detail all the aspects and nuances of your services, and not waste time talking with someone for whom the service is not suitable for any criterion.

Therefore, sites of this type are the optimal solution both for search by the population and for advertising by the performer himself.

So, we can summarize the above information. It is best to order household services on specialized websites, because advertisements on them are posted with the most detailed information about the performing company.

Types of services provided at the hotel free of charge

• 24-hour availability of the hotel;
• Using a first aid kit;
• Providing information about the location of attractions, restaurants, parks, etc. and explaining how to get to them;
• Waking up the guest at the appointed time;
• Calling an ambulance;
• The right to use small items such as needles and threads, scissors, etc.

The listed benefits are always provided free of charge, but time does not stand still, and other services are added to these types, which, as a rule, are free, and charging for them can surprise guests, to put it mildly:

• Wi- fi. It is worth noting that if Wi-Fi is distributed only within the hotel lobby, there must be a sufficient number of places where guests can call family or find out information on the Internet in a relaxed atmosphere. Therefore, a large number of comfortable benches and sofas in the lobby are the perfect norm today.
• Taxi ordering. Visitors simply do not know the telephone numbers of profitable taxis, or calling local landlines will be too expensive for him.
• Storing valuables and luggage even when the check-in period has not started or has expired. If a tenant arrives in the morning, and check-in begins from 12 noon, giving him the opportunity to place his suitcase in a room that can be locked with a key is a rule that has long become good form.
• Providing a small camping food kit instead of breakfast if there is an off-site excursion during breakfast. This is a phenomenon that benefits both parties. The tourist does not lose the paid breakfast, and you do not have to clear the table after him, in addition, such a set is usually cheaper than a standard breakfast.

A list of free hotel services should be located in the lobby of the establishment, near the reception desk, as well as on the hotel website.

What else is included in the standard service? Don't forget about little things like signs on the door that a guest can put up without wanting to be disturbed. Many hotels place shoe shine machines at the entrance. Using them may not cost the guest anything, or they may need to flip a coin to activate the machine. Purchasing such a device can not only increase the level of satisfaction from your establishment, but also reduce the level of pollution of the hotel itself. An alternative to these expensive devices may well be simple shoe brushes, which will most likely be appreciated by guests as taking care of them.

It is also worth mentioning that many guests, especially in resort areas, come to relax with children. Hotels that respect themselves and their guests place within their boundaries at least a minimum set for children to play with. Today, tables with coloring books and pencils are even appearing in bank branches, so a complete lack of children's entertainment can negatively affect your rating. A children's playground is a necessity for hotels in the resort area. Many hotels also provide children's entertainment with animators who allow the kids to have fun and the adults to relax a little.

This is interesting Personal services at the hotel

2020 list: Household services. What does it refer to?

The considered classifications of services do not cover the entire complex of classification characteristics and criteria due to their infinity. Groups of services are also formed according to the level of personal contacts of people, according to the labor intensity and complexity of performing services, according to the ratio of public and private principles, according to the degree of regulation by legislative acts, according to their intended purpose, according to the role of services in the phases of social production, according to the form of ownership of the manufacturer, according to participation in market of goods and services, according to the functional basis of the needs being satisfied, etc. (Appendix 2)

.

(Extract from the All-Russian Classifier of Services to the Population)

OK 002-93

Date added: 2016-12-31; | Copyright infringement

12. Household services provided to the population in federal statistical observation forms are shown in the context of the following types:

shoe repair, painting and sewing;

repair and tailoring of clothing, fur and leather goods, hats and textile haberdashery products; repair, sewing and knitting of knitwear;

repair and maintenance of household radio-electronic equipment, household machines and appliances, repair and manufacture of metal products;

maintenance and repair of vehicles, machinery and equipment;

furniture manufacturing and repair;

dry cleaning and dyeing;

repair and construction of housing and other buildings;

services of photo studios, photo and film laboratories;

List of household services falling under UTII

In connection with the changes made to the All-Russian Classification of Services to the Population (OKUN) in 2011, the list of activities falling under the single tax on imputed income has expanded. The letter of the Federal Tax Service dated September 15, 2011 N ED-4-3/ [email protected] “On the application of the taxation system in the form of a single tax on imputed income in connection with changes made to OKUN” contains a list of works that relate to UTII. The new edition of the list deals with household services to the population provided for in group 01 OKUN, with the exception of pawnshops, repair centers, maintenance and washing of vehicles, furniture manufacturing workshops, and teams for the construction of private houses.

Household services falling under the single income tax.

household services as paid services provided to individuals. You should know that the same activity carried out to legal entities is not considered a household service and is not subject to imputed tax. The table shows the types of activities that now relate to UTII.

Organizations and individual entrepreneurs that provide household services to the population included in this list are required to apply a single tax on imputed income from July 1, 2011.

Providing household services to the population

The composition of household services also takes into account types of services that have not yet been separated into separate groups:

purchase by the population of certificates for warranty service of household appliances and equipment (accounted for in the line “repair of household radio-electronic equipment”);

vehicle repair services paid for by insurance companies (accounted for in the line “maintenance and repair of vehicles, machinery and equipment”);

technical inspection of vehicles for a fee (accounted for in the line “maintenance and repair of vehicles, machinery and equipment”);

housekeeping services provided by hired personnel: housekeepers, governesses, maids, watchmen, gardeners, etc. (accounted for in the line “other types of household services”);

services of paid toilets (accounted for in the line “other types of household services”).

After entering the types of services listed in this paragraph, they should be taken into account according to the groupings to which they will be classified in.

15. The volume of household services does not take into account:

the cost of services for refilling and delivering gas cylinders to the population on a regular basis, the cost of liquefied gas taken into account as part of utilities (gas supply);

the cost of services for the repair of radio-electronic equipment, household machines and appliances, vehicles owned by citizens during the warranty period of their operation;

the cost of services performed on orders from medical and preventive, sanatorium and health institutions, medical and social care institutions, hotels and other organizations (for example, laundry services for hospitals and sanatoriums; washing conscripts in a bathhouse, etc.);

cost of repair services for technical means of rehabilitation of disabled people (wheelchairs with manual drive, electric drive, small-sized ones, TVs with teletext for receiving programs with closed captions, telephone devices with text output, voice-producing devices, etc.) at the expense of budgets of all levels ;

the cost of services performed that were not paid for by the customer (for example, if the customer refuses to receive and pay for a service already performed).

Household services

Household services

Population, part of the service sector, where non-productive and production services are provided to the population. B. o. characterized by socially organized ways and forms of satisfying the immediate material and spiritual needs of people outside of their professional and socio-political activities.

In modern conditions, agricultural production, which in the recent past had handicraft workshops, is becoming a branch of the national economy with a corresponding industrial material and technical base—industrial enterprises, production associations, and agricultural production plants with high-performance machines and mechanisms. It is becoming more and more universal in nature with the specialization of certain types and types of services.

B. o. enterprises production of personal consumption items according to individual orders, restoration of the lost use value of household items and personal use, and provision of personal services. To B. o. include the activities of enterprises and organizations engaged in home renovation, manufacturing and repair of custom-made furniture, washing, dry cleaning and dyeing of things, individual tailoring and repair of shoes, clothing, fur and knitwear, security, preventive maintenance and repair of cars, repair of technical household machines and instruments, television and radio equipment, as well as musical instruments, provision of services for storing things in pawnshops, photographic services and hairdressing services, rental of cultural, household, sports and household items, apartment cleaning services, carrying out various errands, etc.

With social development, technological progress, as well as improvements in the material well-being of the population, the importance of socially organized forms of satisfying the material and spiritual needs of people increases.

The social content of the economic system, the availability of household services to the population, the degree and proportions of development of their individual types, and the nature and depth of their impact on the life and work of the population are determined not only by the level of development of the productive forces, but primarily by the method of social production.

Under socialism, the expansion of the service sector in general and B. o. in particular, it is one of the indicators of the growth and development of the national economy and the increase in the well-being of the entire population. During the period of building a communist society, conditions are created for the accelerated development of socially organized forms of bourgeoisie. population. It is aimed at gradually replacing the household with social forms of economic activity. and on this basis the elimination of the remnants of actual inequality between women in everyday life, the elimination of socio-economic and cultural differences between city and countryside, the equalization of living conditions of the population of the Central regions and remote areas of the country, the cultivation of collectivism in everyday life.

Together with other sectors of the service sector (for example, with trade (See Trade), public catering (See Public catering), children's institutions, housing and communal services, etc.) B. o. enterprises. individual elements of the household are gradually being replaced by large-scale social production and organized services for many aspects of everyday life. (See also Utilities). It is of great importance for the rise of the village in economic, cultural and everyday terms, as well as for slowing down the process of migration of the rural population to the cities. Expansion of B. o. helps to improve the use of workers' free time, increase their cultural level, and better organize recreation.

In the USSR, to organize the leadership and improve the B. o. population in the union republics (since 1965), special ministries of economic affairs were formed. Independent management of the B. o. was created. population of territories and regions. Their activities are carried out under the control of the Councils of Workers' Deputies. In 1970, state, cooperative and public enterprises and organizations of the B. o. provided the population with over 450 types of household services worth over 4 billion rubles. (in 1960 - 1.1 billion rubles). In B. o. in 1968 there were 225.8 thousand (in 1960 135 thousand) enterprises and reception centers, where 1.65 million people were employed. Of the production (industrial) types of services, B. o. In 1967, the share of individual tailoring and repair of clothing was 41%, the repair of complex household appliances was 14.5%, and the tailoring and repair of shoes was 14.3%. Among non-production (non-industrial) types of services, hairdressing salon services (54%), followed by repairs and housing construction (21.1%), and photographic services (19.5%) were in first place. A special network of educational institutions for training for biomedical education has been created. personnel of qualified workers, technicians, engineers and economists of the highest qualifications and various specialties. There are universities that train engineers and economists for the economic system. (Moscow, Vladivostok, Khmelnitsky). There is a network of research and design and technological institutes that are developing issues of improving biochemical systems. population of the USSR.

Under capitalism, the development of economic activity. pursues commercial goals and proceeds unevenly. Enterprises for the maintenance and repair of automobiles, dry cleaning of clothing, as well as enterprises for the urgent repair of household appliances and shoes are expanding especially rapidly in a number of foreign countries. In the USA in the 70s. of about 770 thousand enterprises of B. o. With almost 1.9 million wage workers, the largest place is occupied by car repair and maintenance. Revenue of all B. o. enterprises amounted to almost 17.5 billion dollars. Some types of services can only be used by privileged segments of society.

Lit.: Semenov V.V., The service sector and its workers, M., 1966; Services and their socio-economic role, trans. from Polish, M., 1967; Agababyan E.M., Economic analysis of the service sector, M., 1968; 3ubchaninov V.V., Services as a form of material production, in the collection: Competition of two systems. New phenomena in the economics of capitalism, M., 1967, p. 85—101; Zagladina S.M., Growth of net distribution costs in the US economy, ibid., p. 128-42; Issues of economics of consumer services, M., 1966.

S. L. Pevzner.

Source: Great Soviet Encyclopedia on Gufo.me

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List of household services to the population

In connection with the imminent entry into force of new clauses of the Tax Code of Ukraine relating to single private entrepreneurs, below is a list of household services to the population that can be provided to entrepreneurs on a single tax of the first and second groups from January 1, 2012.

1. manufacturing of custom-made shoes;
2. shoe repair services;
3. production of custom-made garments;
4. production of leather goods according to individual orders;
5. production of fur products to individual orders;
6. production of individual underwear;
7. production of textile products and textile haberdashery according to individual orders;
8. production of custom-made headdresses;
9. additional services prior to the manufacture of custom-made products;
10. repair services for clothing and household textiles;
11. production and knitting of knitwear for individual orders;
12. knitwear repair services;
13. production of carpets and carpet products according to individual orders;
14. repair and restoration services for carpets and rugs;
15. production of leather haberdashery and travel items for individual orders;
16. repair services for leather goods and travel items;
17. production of furniture according to individual orders;
18. furniture repair, restoration and renovation services;
19. production of carpentry and joinery products for individual orders;
20. maintenance and repair of cars, motorcycles, scooters and mopeds on an individual order;
21. repair services for radio-television and other audio-video equipment;
22. repair services for electrical appliances and other household appliances;
23. watch repair services;
24. bicycle repair services;
25. musical instrument maintenance and repair services;
26. production of metal products according to individual orders;
27. repair services for other personal items, household items and metal products;
28. production of custom-made jewelry;
29. jewelry repair services;
30. rental of personal items and household goods;
31. photography services;
32. film processing services;
33. laundry services, processing of linen and other textile products;
34. cleaning and painting services for textile, knitted and fur products;
35. dressing of fur skins according to individual orders;
36. hairdressing services;
37. funeral services;
38. services related to agriculture and forestry;
39. domestic services;
40. services related to cleaning and cleaning of premises on an individual order.

The original text of the Tax Code of Ukraine (clause 291.7) with a list in Ukrainian can be read on the website.

Kontur.Accounting - the optimal service for UTII

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UTII is a special tax regime. It reduces the number of mandatory taxes and reduces the payment amount. UTII can be used for activities related to the provision of household services. Since 2020, the OKUN classifier has been canceled, and OKVED and OKPD have been updated, so it’s easy to get confused in the new codes. In the article we provide a current list of household services for the use of UTII in 2020.

The information provided can be downloaded here. WHEN OPENING public service facilities for the population, a legal entity or individual entrepreneur must have the following documents:

• Certificate of state registration of a legal entity or individual entrepreneur.
• Constituent documents (Charter with appendices) - for legal entities.
• Certificate of registration with the tax authority.
• Documents confirming the location of the building (structure), land plot, or premises in which the provision of household services is expected to be in possession or use by a legal entity or individual entrepreneur.
• Book of comments and suggestions.
• Information on the professional qualifications of consumer service workers.
• A document confirming the agreement on the operating hours of the facility with the district administration based on the territorial location of the facility, in the case where the operating hours are determined after 23.00 and before 7.00.
• Certificate of inclusion in the state information resource “Register of Household Services of the Republic of Belarus”.
• Technical regulatory legal acts (STB, TU, SanPiN, etc.) in the field of technical regulation and standardization for household services provided, technological documentation approved by a legal entity, individual entrepreneur.

THE PRESENCE OF AN EXTERNAL SIGN AND (or) INFORMATION PLATE on the entrance doors or facade of a structure (building, structure), as well as on the entrance group of an isolated room in a multifunctional building, indicating:

• corporate name of the enterprise (for individual entrepreneurs - full name);
• name of the consumer service facility (if it does not coincide with the company name);
• operating mode;
• type of consumer service facility (atelier, hairdresser, laundry, dry cleaning, etc.) or names of household services provided;
• information about the duration and reason for closing the facility (in case of temporary suspension of activities).

THE FOLLOWING INFORMATION SHOULD BE POSTED IN THE RECEPTION POINT in a place convenient for the consumer to view (information stand, information folder):

• a copy of the certificate of state registration of a legal entity, individual entrepreneur, certified by the executor, as well as the executor’s telephone number;
• a copy of the special permit (license), certified by the performer, if the type of activity is subject to licensing;
• a copy of the conformity assessment document with its appendices, certified by the contractor (in cases established by law);
• text of the Rules for Consumer Services approved by Resolution of the Council of Ministers of the Republic of Belarus dated December 14, 2004 No. 1590 (as amended);
• list of types of household services provided;
• information on tariffs for household services provided. If there are discounts, information about their size is posted (adjusted as a percentage of the established price or in absolute terms in monetary units) and periods of validity;
• a list of categories of consumers entitled to receive benefits, as well as a list of benefits provided when providing services (required): Heroes of the Soviet Union, Heroes of Socialist Labor, full holders of the Order of Glory, Labor Glory - priority use of all types of services (Law of the Republic of Belarus dated 21.02. 1995 No. 3599-XII);
• Citizens who fell ill and suffered from radiation sickness, disabled people (disabled children) as a result of the disaster at the Chernobyl nuclear power plant, other radiation accidents - priority service (Law of the Republic of Belarus dated January 6, 2009 No. 9-Z);
• Veterans and persons equivalent to them receive priority and preferential treatment (Law of the Republic of Belarus dated April 17, 1992 No. 1594-XII)).

For services for maintenance and repair of motor vehicles, the information stand (information folder) is supplemented with the following information:

• a list of household services provided for the maintenance and repair of mechanical vehicles, indicating the brands and models of mechanical vehicles;
• sample of filling out a document confirming the order;
• the contractor's requirements for motor vehicles provided for the provision of household maintenance and repair services (if such requirements exist);
• information on warranty periods for services in accordance with the Consumer Services Rules;
• information on the cost of standard hours of household services provided;
• Full name of the contractor's employee responsible for the quality of work performed by the contractor.

The consumer, upon his request, is given the opportunity to familiarize himself with the text of the Law of the Republic of Belarus “On the Protection of Consumer Rights” (its presence at the consumer service facility is mandatory). IT IS ALSO REQUIRED HAVE AT THE SITE :

• a badge or information plaque at the workplace of the person who will directly serve the consumer (indicate the name of the performer (for individual entrepreneurs - full name), position, full name of the employee);
• samples of manufactured products, catalogs, brochures, booklets with product models, in the case of providing sample services;
• price tags for materials and accessories of the performer;
• certificates of conformity for the material and fittings of the contractor;
• receipts (agreements) for placing orders for the provision of household services (except for services performed using the self-service method, in the presence of the consumer, hairdressing services, bathhouse and shower services, urgent services, photo studio services, shoe repair services, minor repairs of clothing and knitwear , watch repairs, hourly rentals, the execution of which is permitted without issuing a document confirming the order, with the issuance of a token, coupon, or other document (sign) that allows identification of the order) , which must contain:

— corporate name of the executing organization, its location (for an individual entrepreneur - last name, first name, patronymic, place of residence), information on state registration; — Full name, place of residence, contact telephone number of the consumer; — name of the household service; - tariff for household services (in relation to car service services - preliminary cost); — date of acceptance and execution of the order; — name, description, quantity and cost of the material (product) transferred by the consumer; for example, information about completeness, color, fittings, existing defects, damage to the product, stains that cannot be removed during processing, etc.; — the cost of the performer’s material, if it is not included in the tariff for household services; - percentage of wear of a product accepted for repair (except for electrical household goods, metal products, furniture, cars), dry cleaning, washing; - warranty period for the service, if provided (indicated in STB, for car service services - in the Rules for Consumer Services, paragraph 107); - position, full name, signature of the person who accepted the order, signature of the person who submitted the order (receipt of the finished order, parts (parts) removed during repair and replaced with new ones, leftover material (fur, leather, etc.) is also confirmed by the consumer’s signature).

In addition to this information, other information related to the specifics of the household service provided may be indicated. For example, for making (altering) clothes : customer measurements, sketch for a model (style); for the manufacture of haberdashery products : marking design features, etc.; for the manufacture (repair) of jewelry : - name, mass (weight) and fineness of the precious metal, size, color and shape of the precious stone; - disadvantages of jewelry; — tire size (for rings); — standard losses during repairs; — standard consumption of precious metals; — the cost of testing and branding of jewelry, etc.; for photographic services: — frame number on the negative or file name; — type of photographic paper, format and number of photographs, etc.

The specifics of the procedure for registering certain types of consumer services are provided for in the Rules for Consumer Services.

Payment procedure: - through KSA; — payment terminal (for newly created facilities starting from July 22, 2014, with more than 1 person working per shift).

UTII household services

When providing household services, you can apply UTII. But the possibility of switching to imputation depends on:

• whether the UTII regime has been introduced in your territory;
• whether the service is classified as household;
• whether UTII has been introduced in the region in relation to your activity.

The local representative body makes a decision on the introduction of UTII. It defines household services that can be provided on UTII in a given area. Imputation may be allowed to be used for individual household services, their groups and types. Then the special regime can only be applied to the services specified in the act. If you operate outside of your local location, follow the regulations of the region in which you provide services.

Household services on UTII are characterized by three features:

• the service is recognized as household;
• the service is provided to individuals;
• A fee is charged for the provision of services.

If your services meet the conditions, you can use UTII. Now let’s take a closer look at the difficulties with dividing services into household and other types.

Is the service considered household?

Since 2020, the classification of services to the population (OKUN) has been cancelled. Previously, it was on this basis that the types of activities that were classified as household services were determined. The new government list contains a different list of services, so OKUN can no longer be used.

When moving to imputation, focus on the OKVED2 and OKPD2 codes. Having found out the OKVED and OKPD service codes, compare them with the list of codes included in the Order of the Government of the Russian Federation dated November 24, 2016 N 2496-r. By this decree, the government established the types of economic activities that relate to household services. If the service is included in the list, read the regional legislation and make sure that the use of UTII is available for your service in the territory of a constituent entity of the Russian Federation.

Household services for the population in the Russian Federation: rules for the provision of services

Information about services (work), the procedure for receiving and placing orders for services (work)2. The Contractor is obliged to bring to the attention of the consumer the brand name (name) of his organization, its location (legal address) and its mode of operation.

Decree of the Government of the Russian Federation of August 15, 1997 N 1025 “On approval of the Rules for consumer services to the population in the Russian Federation” (with amendments and additions)

The specified information is placed on the sign. The contractor - an individual entrepreneur is obliged to provide the consumer with information about state registration indicating the name of the body that registered it. In the event of a temporary suspension of the organization's activities for sanitary, repair and other measures, the contractor is obliged to inform consumers about the date of suspension and time within which the organization will not carry out its activities. If the type of activity carried out by the contractor is subject to licensing, the consumer must be provided with information about the license number, its validity period, as well as about the authority that issued the license.3.

List of household services 2019

Washing and dry cleaning of textiles and fur products,

processing after cleaning and coloring of products