List of statistical reporting. Instructions: how to find out which reports to submit to statistics for inn, ogrn and okpo
Once a year, companies that are required to draw up accounting (financial) statements must submit a balance sheet and annexes to it to the Federal Tax Service and Rosstat. Individual entrepreneurs are not required to submit financial statements, but they are not exempt from statistical reporting. In the article, we will consider the composition of the reporting that needs to be submitted to your company and in what time frame it should be sent to the statistics authorities.
Where to submit financial statements
You will leave one copy for storage in the organization. Imagine the second and third instances:
- to the territorial tax office at the place of registration, by March 31 of the year following the reporting year (Article 6.1, Clause 1, Article 23 of the Tax Code of the Russian Federation);
- to the state statistics body at the place of registration by March 31 of the year following the reporting year (Article 18 of the Federal Law dated 06.12.2011 No. 402-FZ).
Interim reports, if you prepare them, do not need to be submitted to the tax authority and statistics.
Penalties for Failure to Submit Financial Statements
For failure to submit to the IFTS - 200 rubles. for each non-submitted form, which is included in the reporting (clause 1 of article 126 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of November 21, 2012 No. AS-4-2 / [email protected]).
For failure to submit to the statistics body - from 3,000 to 5,000 rubles. (Article 19.7 of the Administrative Code of the Russian Federation, Letter of Rosstat dated February 16, 2016 No. 13-13-2 / 28-Media), the directors of the organization will be fined 300-500 rubles (Article 19.7 of the Administrative Code of the Russian Federation).
Forms that need to be submitted to organizations in statistics
We will be guided by the Order of the Federal State Statistics Service of August 11, 2016 No. 414, which approves the main forms of statistical observation.
The main forms that companies that do not belong to small businesses must take:
- the company will pay from 20 to 70 thousand rubles;
- the manager will pay from 10 to 20 thousand rubles.
Repeated violations can cost the manager 30-50 thousand rubles, and the company 100-150 thousand rubles.
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Entrepreneurs in our country are obliged to report on their activities not only by the tax, PFR and FSS. In addition to these bodies, each of the entrepreneurs is monitored by Rosstat, which examines indicators of economic development.
Small business reporting to Rosstat is selective. Employees of the statistics service each year draw up a sample, include entrepreneurs that are of interest to them, and send letters notifying that a report is required. Unlike the others, in the same letter they send a form, which must be filled out, and even instructions for filling out.
It is good if the entrepreneur receives letters to the address indicated in registration documents, and the letter will arrive well in advance, before the reporting deadline.
You can rely on the Russian Post, but it is better to play it safe and take the initiative yourself - at least to find out if a report is needed from you this year.
You only report on an annual sample if you are a “small business” or “microenterprise”. This fact can be clarified on the tax website by entering your TIN, OGRNIP or full name in the register rmsp.nalog.ru. If you belong to a different category, then reporting is obligatory for you.
Reporting to Rosstat is similar to a questionnaire, so it is easy to fill it out yourself. Take the completed statistics form to your Rosstat branch. The address can be found on the official website: select your region in the section "Territorial bodies Federal Service state statistics "at the bottom of the page.
You can also send the report by mail with a valuable letter with a description of the attachment or in electronic format via the Internet, using a special service for sending reports.
By the way, you can prepare and submit reports to Rosstat very quickly and easily using the online service "My Delo" - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit Rosstat, which will undoubtedly save not only time, but also nerves. You can get free access to this service by following the link.
If you go to hand over in person, a Rosstat employee is obliged to accept the report from you and put a mark on its acceptance on the second copy. If you send the report by letter, proof that the report was sent by you on time will be the remaining copy of the attachment inventory with a postmark affixed to it with the date of dispatch and an attached receipt of payment for the postage. If you are submitting reports electronically, also check that you have received a receipt for the receipt of the report.
If the company has no income, then instead of zero reports, it is enough to write a letter about the lack of activity in free form.
Starting from the reporting for 2017, it is necessary to indicate the new OKVED.
Rosstat's demands on the provision of statistical forms should not be ignored. Article 13.19 of the Code of Administrative Offenses of the Russian Federation provides for fines for failure to provide reports, late submission or provision of inaccurate information. For individual entrepreneurs, a fine is provided in the amount of 10,000 to 20,000 rubles. In case of repeated violation - a fine from 30,000 to 50,000 rubles.
By the way, cases of offenses related to the provision of statistical reporting are considered directly by the territorial bodies of Rosstat.
If the entrepreneur was not listed in the sample (statreg.gks.ru), then it is impossible to bring him to justice. A screenshot of the screen stating that the businessman is not on the lists can serve as proof.
An exception is the case when the individual entrepreneur was warned in advance of the observation in writing.
Every year, legal entities and individual entrepreneurs are required to send reports of various kinds both to the tax authorities and off-budget funds, and to the state statistics bodies. From year to year, the list of forms to be submitted undergoes certain changes, adjustments are made to the forms themselves and the timing of their submission. 2017 was no exception. Reporting to Rosstat in the coming year has a number of features: this is a transition to the use of new OKVED, federal observation "Input-Output", exclusion from the list of mandatory "alcoholic" forms, as well as a number of other changes, which we will talk about in this article.
Changes in statistical reporting in 2017: new OKVED
Everyone knows about the need to indicate OKVED in reports to be submitted to statistical agencies. Moreover, in the course of compiling reporting to Rosstat for 2016, responsible employees may encounter certain difficulties in specifying codes during the transition period. The fact is that the OKVED classifier used in 2016 (OK 029-2007 (NACE Rev. 1.1) is no longer valid since January 2017, but replaced its classifier). Hence the questions that arise, which of these classifiers to use when filling out reporting to Rosstat over the past year.Clarifications on this score were made by Mosgorstat in an official letter dated January 11, 2017 No. ОА-51-ОА / 4-ДР. In particular, it explains that when filling out the statistical observation for 2016, codes from the old classifier (OK 029-2007 (NACE Rev. 1.1)) are used, and new classifier OKVED2 is used already in the course of filling out forms for 2017.
It is best to fill out and submit reports to Rosstat using specialized web services. Here the requisites required for filling are always up to date and filled in automatically. This means that the accountant is freed from the need to constantly monitor legislative changes and manually update the program. Even in the case of mistakenly specifying values, or using old codes, you can count on the web service to flag the error and help fix it.
Submission of reports to Rosstat in 2017: what examinations are planned
Statistical observation of small businesses, scheduled for 2017, will be selective. In other words, a sample will be formed, which will include individual legal entities and individual entrepreneurs, whose responsibilities, in addition to filling out standard reporting forms, will also include additional forms.Also, in the coming year, in accordance with the Government's decree of February 14, 2009 No. 201-r, it is planned to conduct federal statistical monitoring of the volume of costs that are directly related to production and sales. This observation is called "Input-Output" and is carried out every 5 years. In this case, non-financial commercial organizations are subject to continuous observation, with the exception of small enterprises, which are checked selectively.
The organization or individual entrepreneur must notify the specialists of Rosstat about inclusion in the sample. Their responsibilities include informing about the list of forms required for submission, as well as the methods of submitting them. True, no one forbids the accountant himself to receive all the necessary information on the Rosstat website or through direct communication with specialists from the local statistics department.
Reporting to Rosstat: composition for different categories of organizations
As for the composition of reporting to Rosstat, it is determined not only by the fact of inclusion in various statistical surveys, but also by the type of organization. For each type (small, medium-sized enterprise, micro, etc.), the composition of the reporting is determined by Article 4 of Law 209-FZ of 07.24.2007. here, the size of the proceeds, the number of personnel, the presence in the authorized capital of funds of the state, foreign organizations and other persons are taken into account.The tax authorities are responsible for assigning an enterprise and organization to a specific category. The relevant data is placed in the unified register of small and medium-sized businesses. Those who belong to another category cannot be found in this register.
In addition, the composition of the statistical forms to be filled out is determined by the type of activity carried out. So, in cases with microenterprises engaged in retail trade, the composition of the reporting to be submitted in 2017 has been changed. If earlier they were required to submit the TORG (micro) form, now it has been canceled. The form "1-accounting" for organizations licensed for retail sale of alcoholic beverages has also been excluded from the form subject to delivery. Companies holding a license for the production, storage and sale of ethyl alcohol from the beginning of 2017 are not required to submit the "1-alcohol" report.
There are innovations for micro-enterprises and in terms of the emergence of new forms. So, those who are in the sample for monitoring small businesses will need to submit information "MP (micro)" approved by Rosstat order No. 414 of 08/11/2016 with instructions for filling in according to Rosstat order No. 704 of 11/02/2006. The shortest date for the submission of this report is 0502.2017. For individual entrepreneurs who are in the sample, no later than 03/02/2017 will need to pass , approved by the same order of Rosstat No. 414 of 08/11/2016. But keep in mind that the territorial statistical offices may, at their discretion, request additional forms.
Micro-enterprises included in the sample for the federal survey "Input-Output" must report for 2016 on the costs of production and sales of products in the form of "TZV-MP". The structure of this form and recommendations for filling it out are stipulated by the order of Rosstat No. 373 dated July 29, 2016. The deadline for this report is set for 01.04.2017.
Many innovations in the plan submission of reports to Rosstat in 2017 apply to small businesses that are not micro. So, those engaged in cargo transportation from now on must not submit a report to "1-APT", and those who have a license for retail sale of alcoholic beverages, the production of ethyl alcohol, its storage and sale are exempt from the need to submit the "1-accounting" and "1-alcohol" forms. Wholesalers engaged in the sale of alcohol are exempt from the "1-alcohol (wholesale)" form.
Already from the report for the 1st quarter of 2017, small enterprises engaged in wholesale trade will no longer pass the "3-sat" (export) form, and the other mandatory "1-export" form will undergo serious adjustments. It will no longer have a section "Information on production, sales and product balances in kind", and the form will need to be submitted on a quarterly basis, with a cumulative total. The deadline for submitting the quarterly report will fall on the 5th day of the month following the reporting quarter, and annual report- March 1st next year.
Those small enterprises that were in the sample for monitoring small businesses will have to provide information on the main performance indicators in the form of "PM" approved by Rosstat by order No. 414 of 08/11/2016 with instructions for filling out order No. 37 from 01/25/2017. This form is submitted by quarters no later than the 29th next month... As for the individual entrepreneurs of this category, they will need to report to form "1-IP".
As in the case of microenterprises, small enterprises in the sample for the Input-Output observation need to report on the indicators of the TZV-MP form. The deadline for the report is April 1, 2017.
For non-small and micro businesses, innovations in reporting to Rosstat are partly similar to those described above. The forms "1-APT", "1-accounting", "1-alcohol" and "1-alcohol (wholesale)" are canceled. Also, from the first quarter of 2017, wholesalers do not need to submit "3-sat" (export), and "1-export" is filled in, taking into account the changes made and quarterly, and not once a year. Due date of this reporting to Rosstat by quarters falls on the 5th day of the month following the reporting quarter, and the annual form - until March 1 of the next year.
Commercial and non-profit organizations engaged in providing paid services to the population also did not pass the changes. These include management companies, housing cooperatives, homeowners associations. For them submission of reports to Rosstat in 2017 provides for filling, instead of Appendix No. 3 to form "P-1", form "P (services)", containing information on the volume of services rendered to the population on a paid basis, grouped by type. The form itself, as well as recommendations for filling it out, can be found in the order of Rosstat No. 388 dated 08/04/2016. How often you need to take this form depends on the number of employees in the organization. If it is more than 15 people, then the report is monthly, and less than quarterly.
Completion of the federal supervision "Input-Output" by 01.04.2017 is mandatory for all non-financial commercial organizations, except for small and micro ones. As part of this observation, you will need to fill out an appendix to form 11, which contains information on the types of fixed assets put into operation (see Rosstat order No. 289 dated 06/15/2016), as well as one of the appendices to the report "1-enterprise TZV", in which deciphers the costs of production and sale of products for the main type of activity. It is necessary to choose a specific application precisely according to the type of activity, if this is construction - fill in the IOT F-45 form, printing, publishing - IOT D-22. You can find the appropriate form in the order of Rosstat No. 374 dated July 29, 2016.
Methods for submitting reports to Rosstat in 2017
With regard to the methods of providing reporting to Rosstat in the coming year, nothing has changed. As before, it can be submitted in standard paper form or in electronic form. If the report on paper can be submitted personally, with the help of a representative, or sent by mail, then the report can be submitted electronically either through the operator with whom an agreement on electronic document management has been concluded, or through the reporting collection system organized by the statistics body. True, the latter method is currently available only in a few territorial divisions. In this case, the lucky ones just need to submit an application for registration in the system and, having received an account with a password, use the service's capabilities, so to speak, without leaving their workplace.What threatens for late submission of reports to Rosstat
In conclusion, it is worth recalling the administrative responsibility provided for by the Code of Administrative Offenses for violators of the requirements for timely submitting reports to Rosstat... In case of violation of the terms for providing information, as well as indicating inaccurate data, the legal entity is fined in the amount of 20 to 70 thousand rubles, in case of repeated violation of 100-150 thousand rubles. The fine for an individual entrepreneur and an official is 10-20 thousand rubles, with a repetition of 30-50 thousand rubles. Respondents of statistical observation - this is how the law names all those who fall into this very observation and, accordingly, receive the obligation to report.The respondents are:
Legal entities, public authorities and local government, branches, representative offices and subdivisions of foreign organizations operating in Russia.
Individual entrepreneurs.
Small businesses.
Small businesses (including most individual entrepreneurs) submit statistical reporting in a simplified manner. This is established by Federal Law No. 209-FZ "On the Development of Small and Medium-Sized Businesses in Russian Federation".
On the site Tax Service The Unified Register of Small and Medium Enterprises has been posted.
Recall that small businesses include companies and individual entrepreneurs that have:
The average number of employees does not exceed: 100 people inclusive - for small enterprises, 15 people inclusive - for micro-enterprises;
revenue excluding VAT for the year does not exceed: 800 million rubles. - for small businesses; 120 million rubles - for micro-enterprises.
The organization will lose its SMP status if the limit values of these criteria are exceeded for three consecutive calendar years. For the first time, an organization may lose the status of an MPS when the limit values are exceeded (Letter of the Federal Tax Service N 14-2-04 / [email protected](p. 1)).
There is one more condition for companies to be classified as a small business.
The total share of participation in their authorized capital should not exceed:
If the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations, charitable and other foundations participate in the authorized capital - 25%;
if organizations that are not small and medium-sized enterprises participate in the authorized capital, as well as foreign companies- 49% for each such share.
Article 5 of Law No. 209-FZ states that federal statistical observations of the activities of small and medium-sized businesses in the Russian Federation are carried out by conducting:
Continuous statistical observations. They are held once every five years.
Selective statistical observations based on a representative (representative) sample. They are carried out through monthly and / or quarterly surveys. For micro-enterprises, sample surveys are conducted annually.
If a company belongs to small business entities, then it submits reports to statistics only if it falls into the sample. In this case, Rosstat will notify her of the need to submit the report. The rest of the companies, by general rule are required to report to statistics regularly. At a minimum, you need to submit a copy of the annual accounting statements... But not only - there are many statistical reporting forms, some of them must be filled out by most companies.
For each form approved by Rosstat, explanations are usually provided for which types of enterprises and types of economic activity it is mandatory, as well as the timing and frequency of reporting.
Statistical reporting forms
Statistical observation forms are developed and approved by the Ministry of Finance and the Federal State Statistics Service.For each form, a procedure for filling it out is developed. Submission of reports is possible both on paper forms and in electronic form. Consider the main forms of statistical reporting that legal entities submit to the territorial statistical offices.
Small enterprises (except for micro-enterprises) quarterly submit to the statistics authorities form No. PM “Information on the main indicators of the activity of a small enterprise”. The form is filled in on an accrual basis for the period from the beginning of the year and is submitted no later than the 29th day of the month following the reporting quarter.
So, for the period from January to December, the report must be submitted no later than January 29 of the next year on the form approved by Order of the Federal State Statistics Service No. 547.
Also, organizations - small businesses are required to submit to the territorial subdivision of Rosstat a one-time form No. MP-sp "Information on the main indicators of the activity of a small enterprise for the year" no later than March 31.
There is also separate reporting for individual entrepreneurs.
Individual entrepreneurs are obliged to submit to the territorial division of Rosstat a one-time form No. 1-entrepreneur "Information on the activities of an individual entrepreneur for the year" no later than March 31.
Statistical reporting form No. P-1 "Information on the production and shipment of goods and services" is handed over by all legal entities that produce goods and provide services to organizations and citizens. The average number of employees of such enterprises for the previous year should exceed 15 people, including part-time workers and those working under civil law contracts.
The form reflects data only for a month. The deadline for submitting a report in form No. P-1 is no later than the 4th day of the month following the reporting one.
Form No. P-3 "Information on the financial condition of the organization" is also submitted monthly, but on an accrual basis at the end of the reporting period. At the end of the month, the report is submitted no later than the 28th day of the month following the reporting one; at the end of the quarter - no later than the 30th day of the month following the reporting one.
If it coincides with the weekend of the last day of the reporting deadline, it is postponed to the next working day.
Form No. P-4 "Information on the number, wages and the movement of employees "of an organization, the average number of employees of which is more than 15 people, are submitted to statistics bodies on a monthly basis no later than the 15th day of the month following the reporting one.
Submission of statistical reports
Statistical reporting is a form of state statistical observation, in which the authorized bodies receive from legal entities and individuals the information they need in a legal manner, reporting documents signed by the persons responsible for the provision and reliability of the reported data.According to clause 10 of the Regulation approved by Decree of the Government of the Russian Federation No. 620, statistical reporting can be submitted:
On paper (in person, through an authorized representative, or by mail with a list of attachments). When accepting reports on paper, an employee of Rosstat, at the request of an organization (entrepreneur), is obliged to put a note of acceptance on its copy (clause 12 of the Regulation approved by Decree of the Government of the Russian Federation No. 620);
through telecommunication channels.
The procedure for the transmission of statistical reporting in electronic form (collection technology, software, communication channels, protection means, conditions for using EDS and formats for submitting data in electronic form) is determined by the territorial divisions of Rosstat (clause 7 of the Regulation approved by the Government of the Russian Federation of August 18, 2008 No. No. 620).
In practice, the territorial divisions of Rosstat use the following methods for receiving / transmitting statistical reports in electronic form:
Through specialized telecom operators. In this case, the organization (entrepreneur) must conclude an agreement with the operator for the provision of the relevant services;
through a web collection system organized on the website of the territorial division of Rosstat. This service allows you to fill out a statistical reporting form in electronic form and send it to the recipient directly on the website of the territorial division of Rosstat. To use this method, organizations (entrepreneurs) must have EDS key certificates issued by certification authorities. To gain access to the web collection system, the territorial division of Rosstat must submit an application, on the basis of which the respondent is assigned a login and password. Detailed instructions for using the service, as well as sample applications are published on the websites of the territorial divisions of Rosstat.
On their own initiative, all organizations and entrepreneurs can submit statistical reports in electronic form. However, the obligatory use of this method of transmitting statistical reporting is not legally enshrined.
If the respondent has submitted the statistical reporting in electronic form using an EDS, it is not necessary to submit paper copies of the reporting forms. Forms signed with an EDS and transmitted in electronic form have the same legal force as paper versions (clause 1 of article 4 of Law No. 1-FZ).
When transmitting statistical reports in electronic form, the territorial division of Rosstat, at the request of the organization (entrepreneur), is obliged to provide a receipt for accepting reports (clause 12 of the Regulation approved by the Government of the Russian Federation No. 620).
Statistical reporting date is:
If submitted on paper - the date of dispatch of the postal item or the date of transfer directly to the territorial division of Rosstat;
if submitted electronically, the date of dispatch over the Internet.
This procedure is provided for in clause 11 of the Regulations approved by the Government of the Russian Federation No. 620.
Responsibility for violation of the procedure for submitting statistical information is provided for in Art. 13.19 of the Administrative Code.
Violation by the official responsible for the submission of statistical information necessary for conducting state statistical observations, the procedure for its submission, as well as the submission of inaccurate statistical information shall entail the imposition of an administrative fine in the amount of 30 to 50 minimum sizes wages.
Deadlines for submitting statistical reports
When providing statistical reports, it is important to determine which category of business a businessman belongs to. After all, it depends on this what type of reporting the company will submit, as well as the timing of submitting documents to statistics.It is easy to determine the subject of small and medium-sized businesses, focusing on the following factors:
Participation in the authorized capital of the organization. Organizations that can be called small and medium-sized businesses include those companies where the participation of others Russian enterprises and owners, individuals are registered within 25%. If investments come from foreign firms, this value rises to an acceptable 49%.
Average headcount for the past year. Average entrepreneurship employs from 100 to 250 hired workers, in small enterprises the number is reduced to 100 people, in micro-enterprises only 15 employees are allowed to hire.
The profitability of the enterprise in the maximum amount. The law clearly specifies the conditions for earning income for micro-enterprises - 120 million rubles, for small - no more than 800 million rubles, medium-sized companies - up to 2 billion rubles.
Enterprise statistics are provided retroactively. The severity of Russian legislation is such that penalties for late submission of papers to the statistics agency are close to exactly the same offense in relation to the usual tax documents.
Moreover, several participants will be responsible for the late deadlines for submitting reports:
The head of the organization - must donate in 2017 his own savings in the amount of 10,000 to 20,000 rubles;
penalties for the company - ranges from 20,000 to 70,000 rubles.
Unreliable, knowingly false information is also punished, it goes under the same article as the above-described misconduct.
If the official actor did not draw the appropriate conclusions, and the statistics authorities received the documentation again with a delay, then the fines are increased:
The head will have to say goodbye to 30,000-50,000 rubles;
the company is obliged to pay from 100,000 to 150,000 rubles to the state treasury.
Filling in statistical reports
Budgetary, autonomous and state-owned institutions must submit to the territorial body of Rosstat at the place of their location form No. TZV-budget. It is designed to collect statistical information on the structure of expenditures by type of goods and services. The deadline for submitting the form is April 1. It was approved by Rosstat order No. 373.When filling out form No. TZV-budget, it should be borne in mind that the instructions for filling it out by order of Rosstat No. 386 have been amended. Corrected the table of required control ratios that must be observed when generating the report.
General order the organization of statistical accounting - which reports to submit and the deadlines for submitting reports - conducting federal statistical observations, as well as providing statistical reporting on the territory of Russia is established by Law No. 282-FZ.
In accordance with this law, the following categories of respondents are required to submit statistical reporting to the territorial divisions of Rosstat:
Russian organizations;
government bodies and local government bodies;
separate subdivisions Russian organizations. That is, any geographically separate divisions where stationary jobs are created, regardless of the authority of the division and therefore, whether its creation is reflected in the constituent documents or not (Rosstat order No. 224);
branches, representative offices and subdivisions of foreign organizations operating in Russia;
entrepreneurs.
This procedure follows from the provisions of Part 2 of Article 6 and Article 8 of Law No. 282-FZ. Please note that filling out the statistical reporting forms falls on the accounting department of the institution.
At the same time, such respondents (including separate subdivisions) do not need to perform any special actions in order to register with the statistics authorities. Just submit statistical reports in the manner approved by the RF Government Decree No. 620.
Statistical observation can be continuous or selective.
In the first case, all respondents of the study group must submit statistical reporting. For example, if a complete statistical observation of activities in the field of trade in motor vehicles is carried out, the established forms of statistical reporting must be submitted by all organizations and entrepreneurs who, upon registration with the territorial division of Rosstat, were assigned the OKVED2 code 45.11.
If a selective observation is carried out, not all organizations and entrepreneurs that sell motor vehicles should submit statistical reports, but only those that were included in the sample by the decision of Rosstat.
This follows from the provisions of Part 1 of Article 6 of Law No. 282-FZ.
Institutions (government agencies) submit statistical reports in accordance with the forms approved by Rosstat (part 4 of article 6 of Law No. 282-FZ). The composition of the forms may differ depending on the type of activity of the respondents, their powers, etc. Filling out the statistical reporting forms is also regulated by Rosstat. On its website, Rosstat annually publishes a report card and an album of reporting date forms, as well as a calendar of their submission.
Statistical reporting forms are submitted in accordance with the instructions for filling them out to the addresses, on time and with the frequency indicated on the forms of these forms (clause 4 of the regulation approved by the RF Government Resolution No. 620).
If you do not submit the statistical reporting on time, you will have to pay a fine. Its size is specified in article 13.19 of the Code of Administrative Offenses of the Russian Federation:
The organization will pay the amount of 20,000 rubles. up to 70,000 rubles, and for a repeated violation from 100,000 rubles. up to 150,000 rubles;
the manager or entrepreneur will pay from 10,000 rubles. up to 20,000 rubles, and for a repeated violation from 30,000 rubles. up to 50,000 rubles.
The head of the organization, by order, can appoint an employee who will be responsible for the presentation of statistical reporting (clause 5 of the regulation approved by Decree of the Government of the Russian Federation No. 620). If there is no such order, then the manager himself pays the fine.
Another type of punishment is provided for by Article 3 of Law No. 2761-1. The organization or the entrepreneur must compensate Rosstat for the damage that arose due to the need to correct the distorted data of the consolidated statements.
Cases related to violations of which in question, are considered directly by the territorial bodies of Rosstat (Article 23.53 of the Administrative Code of the Russian Federation, Resolution of the State Statistics Committee of Russia No. 36).
Annual statistical reporting
Any organization or individual entrepreneur becomes a taxpayer from the moment of state registration with the assignment of a unique TIN number, and from that moment on they have obligations to submit statistical reports.Statistical reporting - a set of companies, enterprises, organizations compiled according to approved forms of reports, which they are obliged to deadlines submit to regional statistical offices.
Laws oblige organizations and individual entrepreneurs submit the following types of reports:
Accounting;
tax;
statistical.
These obligations apply to those organizations and individual entrepreneurs that use the simplified taxation system.
According to paragraph 4 of Article 346.11 of the Tax Code of the Russian Federation, organizations using the simplified taxation system, along with the rest, are required to report to the statistics authorities.
The only exceptions are small businesses, for which selective statistical observation is provided in a simplified manner, therefore, not everyone should report, but only those who received a written request from the statistics authorities. Then your statistics department will send you the required forms and instructions for completing them. To find out if you were included in the sample, you can contact the statistical office of your location.
If your organization (being a small business) is not included in the "sample", then you need to send reports to Rosstat only once every 5 years in accordance with paragraph 2 of Art. 5 of the Law "On the Development of Small and Medium-Sized Businesses in the Russian Federation" No. 209-FZ, according to which continuous statistical observations of the activities of small businesses are carried out only once every five years.
In accordance with article 18 of the Law "On accounting" No. 402-FZ, organizations and individual entrepreneurs (including those applying the simplified tax system) are required to submit an annual accounting (financial) copy to the state statistics body no later than 3 months after the end of the reporting year. Therefore, at the end of the year, Rosstat, along with statistical information, will also need to submit balance sheet, report on financial results and annexes thereto.
So, small businesses, like other organizations, are not exempt from statistical reports. On a quarterly basis, they submit to the territorial statistical bodies the form No. PM "Information on the main indicators of the activity of a small enterprise" (approved by order of Rosstat No. 355). It is filled in with a cumulative total for the period from the beginning of the year and submitted to the statistics department no later than the 29th day of the month following the reporting quarter.
For micro-enterprises, by Order No. 355, Form No. MP (micro) "Information on the main indicators of micro-enterprise activity" was approved. All micro-enterprises should report on it, except those engaged in agricultural activities. Form No. MP (micro) is annual.
For certain types of activities, special statistical forms are provided. For example, small trade enterprises additionally submit a quarterly form No. PM-bargaining (approved by Rosstat Order No. 328), and individual entrepreneurs engaged in retail trade - annual form No. 1-IP (trade) (approved by Rosstat order No. 185).
The territorial bodies of Rosstat determine the list of statistical reporting forms.
Below is information on statistical reporting for:
Organizations and individual entrepreneurs that cannot be classified as small businesses;
organizations and individual entrepreneurs that are classified as small businesses.
Form name |
Who provides |
Deadline |
Base |
Monthly reporting of non-small business organizations |
|||
Form No. P-1 "Information on the production and shipment of goods and services" |
legal entities (except for small businesses), the average number of employees of which exceeds 15 people, including those working part-time and under civil law contracts, their separate subdivisions |
no later than the 4th day after the reporting period |
|
Form No. P-3 "Information on the financial condition of the organization" |
no later than the 28th after the reporting period |
Approved by Order of Rosstat N 390 |
|
Form No. P-4 "Information on the number, wages and movement of workers" |
legal entities (except for small businesses) |
no later than the 15th day after the reporting period |
Approved by Decree of Rosstat N 379 |
Appendix No. 3 to Form No. P-1 "Information on the volume of paid services to the population by type" |
legal entities (except for small businesses), the average number of employees of which exceeds 15 people, including those who work part-time and under civil law contracts, their separate subdivisions, regardless of the form of ownership and organizational and legal form, that provide paid services to the population or possess information on volumes services rendered to the population by third-party organizations; |
no later than the 4th after the reporting period (the average number of employees of which exceeds 15 people) |
Rosstat Resolution N 388 |
Quarterly reporting of non-small business organizations |
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Form No. P-5 (m) "Basic information about the activities of the organization" |
legal entities (except for small businesses), the average number of employees of which does not exceed 15 people, including those working part-time and under civil law contracts. |
no later than the 30th day after the reporting period |
Rosstat Resolution N 414 |
Form No. P-2 (short) "Information on investments" |
no later than the 20th after the reporting period |
Approved by Order of Rosstat N 327 |
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Annual reporting of organizations and individual entrepreneurs not related to small businesses |
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Form No. 1-enterprise "Basic information about the activities of the organization" |
legal entities (except for small businesses, budgetary organizations, banks, insurance and other financial and credit organizations) according to the list established by the territorial body of Rosstat; |
Approved by Order of Rosstat N 320 |
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Form No. 12-F "Information on the use Money" |
legal entities (except for small businesses, banks, insurance and budget organizations) |
Approved by Order of Rosstat No. 468 |
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Form No. 1-IP "Information on the activities of an individual entrepreneur" |
individual entrepreneurs, according to the list established by the territorial body of Rosstat |
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Small business reporting |
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Form No. PM "Information on the main indicators of the activity of a small enterprise" quarterly |
legal entities that are small businesses (except microenterprises), according to the list established by the territorial body of Rosstat |
29th of the month following last month reporting period |
Approved by Order of Rosstat N 414 |
Form No. PM-prom "Information on the production of products by a small enterprise" |
legal entities that are small enterprises (except micro-enterprises) engaged in the production of products of extractive and processing industries, production and distribution of electricity, gas, water, logging, as well as fishing, according to the list established by the territorial body of Rosstat |
29 days after the reporting period |
Approved by Order of Rosstat N 414 |
Form No. MP (micro) "Information on the main indicators of the micro-enterprise activity" |
legal entities - micro-enterprises carrying out economic activities (except for agricultural) |
Rosstat Order N 414 was approved |
Rosstat order No. 366 "On approval of the federal statistical observation form N TORG (micro)" Information on turnover retail and public catering of the micro-enterprise "from the annual report, the annual form of federal statistical observation N TORG (micro)" Information on the turnover of retail trade and public catering of the micro-enterprise "is introduced.
The report is submitted by February 5 to the Rosstat body in the constituent entity of the Russian Federation by legal entities - micro-enterprises that carry out:
Retail trade (including trade in motor vehicles, motorcycles, their components and accessories, motor fuel);
catering.
For micro-enterprises using the simplified tax system, the current procedure for the provision of statistical reporting ( tax code RF, article 346.11, p. 4). These enterprises provide Form N TORG (micro) for general grounds.
Federal statistical observations of the activities of small and medium-sized businesses in the Russian Federation by virtue of Art. 5 of the Federal Law No. 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation" are carried out by:
Continuous statistical observations of the activities of these entities;
selective statistical observations of the activities of individual small and medium-sized businesses on the basis of a representative (representative) sample.
The following categories of business entities are subject to continuous monitoring of the activities of small and medium-sized businesses:
Legal entities that are commercial corporate organizations;
consumer cooperatives (legal entities that are non-profit corporate organizations) included in the Unified State Register of Legal Entities;
heads of peasant (farmer) households who have passed state registration as individual entrepreneurs;
individuals carrying out entrepreneurial activities without forming a legal entity, who have passed state registration as individual entrepreneurs and entered into the Unified State Register of Individual Entrepreneurs.
In order to collect primary statistical data under the program of continuous observation for the year, Rosstat issued Order No. 263. This Order approved the forms of federal statistical observation:
MP-sp "Information on the main indicators of the activity of a small enterprise for the year" (Appendix 1 to Order No. 263);
1-entrepreneur "Information on the activities of an individual entrepreneur for the year" (Appendix 2 to Order No. 263).
Any forms of statistical reporting are drawn up in at least two copies - one is submitted to the territorial office of Rosstat, the second is kept in the files of the organization (IP).
Various regulatory acts of Rosstat for each type of reporting stipulate its own deadline for its submission.
Reporting to Rosstat can be submitted on paper or in electronic form - via telecommunication channels (TCS).
That. You have the right to submit all reports to Rosstat:
Personally;
through a representative;
send it by mail or via the Internet (in this case, the submission of financial statements is carried out through specialized telecom operators).
If you send reports via the Internet, then you must be given a receipt of its receipt. When sending reports by mail or the Internet, the day of their submission to the tax authority is considered the day of sending.
TU Rosstat is obliged to accept your statements and put a mark on its acceptance on the second copy.
It is better to send reports by mail with a valuable letter (you can evaluate the shipment at a minimum cost, for example, 1 ruble) with a list of attachments and a return receipt. In the case of sending statistical reports by mail, the date of their submission is considered to be the date of dispatch, therefore, one should not be afraid that this may violate the deadlines for submitting one or another reporting form established by law. The proof that the reports were sent by you on time will be the remaining copy of the attachment inventory with the postmark affixed on it, on which the date of dispatch is indicated, and the attached receipt of payment for the postage. Accordingly, the inventory must be drawn up in two copies, signed and sealed with the seal of the organization, handed over to the postal worker who accepts registered and valuable mail for stamping, then one copy of the inventory must be enclosed and sealed in an envelope with reporting, and the other copy must be kept.
For failure to submit or untimely submission of financial statements to the territorial body of Rosstat, Article 19.7 of the Administrative Code of the Russian Federation provides for administrative liability:
For officials of the organization (director, chief accountant) - a fine of 300 rubles. up to 500 rubles;
for a legal entity - a fine of 3,000 rubles. up to 5,000 rubles (Article 19.7 of the Administrative Code of the Russian Federation).
According to Article 13.19 of the Administrative Offenses Code, the violation by the official responsible for submitting statistical information necessary for conducting state statistical observations of the procedure for submitting it, as well as submitting inaccurate statistical information before 12/30/2015 entailed the imposition of an administrative fine in the amount of 3,000 to 5,000 rubles.
Federal Law No. 442-FZ introduced amendments to article 13.19 of the Administrative Code, according to which the liability for failure to provide primary statistical data has been increased and now:
1. Failure by respondents to provide the subjects of official statistical accounting with primary statistical data in the prescribed manner or untimely provision of these data or the provision of inaccurate primary statistical data entails the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; for legal entities - from twenty thousand to seventy thousand rubles (part 1 of article 13.19 of the Administrative Code).
2. Repeated committing of an administrative offense provided for by Part 1 of Article 13.19 of the Administrative Code shall entail the imposition of an administrative fine on officials in the amount of thirty thousand to fifty thousand rubles; for legal entities - from one hundred thousand to one hundred and fifty thousand rubles (part 2 of article 13.19 of the Administrative Code).
It should be borne in mind that the offense, the responsibility for which is provided for by Article 13.19 of the Administrative Code, is not lasting, therefore, it can only be fined for it within two months from the date of commission (clause 1 of Article 4.5 of the Administrative Code of the Russian Federation). It turns out that the inspectors, having discovered in October that the small business did not report for half a year, will not be able to fine it, since two months from the moment when the information should have been submitted, that is, from July 29, has already expired. Nevertheless, if you are included in the "sample", you still have to submit the form No. PM. In addition, the organization will have to compensate the statistical department for correcting the results of the consolidated statements. This follows from Article 3 of the Law of the Russian Federation No. 2761-1.
State statistical reporting
Submission of state statistical reporting is the submission of a form of state statistical observation, in which government bodies statistics receive from legal entities (LLC, OJSC, CJSC) and individuals the necessary information, reporting documents on financial economic activity organizations on ongoing financial transactions... The collection of statistical data is carried out by the Federal State Statistics Service (Rosstat) in accordance with "Regulations on the procedure for submitting state statistical reporting in the Russian Federation" No. 130.State statistical reporting contains all types of statistical observations and is a state, commercial or military secret. The process of statistical observation includes the following stages: preparation of statistical observation, mass collection of statistical data, preparation of this information for automated processing, development of proposals for improving the procedure for statistical observation. State statistical reporting is of two types: standard and specialized. Typical statistical reporting is suitable for all small businesses operating in sectors of the national economy involved in financial and economic activities. Specialized statistical reporting - depending on the characteristics of individual sectors of the Russian economy.
Submission of state statistical reports to Rosstat bodies later than the established deadline or failure to submit at all is regarded as an administrative offense and may be subject to a fine of 3,000 to 5,000 rubles. If distorted information is provided to the Rosstat authorities, the amount of costs incurred for information processing, that is, the amount for the damage caused, will be recovered from this organization. Entered into force the federal law No. 282-F3 "On the official statistical accounting and the system of state statistics of the Russian Federation". The law explains the work of statistics bodies. Also, another important for small business Federal Law No. 209 - F3 came into force. This law considers the mechanisms of development of small and medium-sized businesses, their financial transactions, which should be reflected in the state statistical reporting. For example, new criteria for assigning a small business or individual entrepreneur (individual entrepreneur) to a certain category of economic objects of financial and economic activity are being considered. Small businesses must submit quarterly state statistical reports only upon written request from Rosstat authorities. This request must be accompanied by a form No. PM. If a small business has not received such a request, then it is not necessary to submit state statistical reports. But this request can get lost. In this case, the list of individual entrepreneurs and small businesses included in the sample for quarterly submission of statistical reports can be found on the Rosstat website. On the official website of Rosstat, you can familiarize yourself with the form for submitting state statistical reports.
State statistical reporting is compiled on the basis of accounting and operational accounting of the organization. State statistical reporting is an official document reflecting statistical information about the work of the organization, the number of its employees, the movement of wages, payroll funds, the financial operations of the organization and the financial and economic activities of the company as a whole. Rosstat will also consider the position of the organization as a whole in its field of activity, its competitiveness. The state statistical reporting form is voluminous. It changes, improves every year. The procedure for submitting statistical reports is also changing. Now Rosstat can send statistical reports over the Internet. To save time on creating state statistical reports for individual entrepreneurs or small businesses, as well as relieve yourself of the burden of responsibility for the correctness of the information provided to Rosstat, you can order the preparation of statistical reports, as well as tax and accounting reports from an outsourcing accounting company, which will be responsible and for the deadlines for submitting this document to the Rosstat authorities.
Statistical reporting of the organization
The work of enterprises in many aspects is related to the observance of formalities. This applies to different areas of activity. But most often this is reporting, which can be presented in a large number of varieties.The corresponding type of documents are regularly submitted to the Federal Tax Service, Rosstat, and other government departments. Today we will study statistical reporting. What are its features? For what types of business is it required?
Before talking about what statistical reporting is, it will be useful to study the classification of procedures of this type (the one that is practiced by Russian specialists). What are the types of reporting, besides statistical, and what distinguishes it from the rest in the first place?
Reporting is one of the main methods in accounting.
Its main feature is the generalization of information regarding the financial situation of an economic entity, as well as the results of his entrepreneurial activity.
As a rule, reporting involves filling out specialized forms provided for by law or industry standards, reflecting figures by periods, for example, by week, month, year.
Usually, reporting is built into a system formed by indicators that are closely related. For example, revenue is usually combined with calculated tax figures.
What are the main types of reporting? Consider this issue below.
This reporting is a set of indicators, both quantitative and qualitative in nature, which characterize the activity of the enterprise in a specific period of time. It is usually used to monitor indicators for the volume of products (or services provided), cash flows, aspects reflecting the personnel component.
The system of statistical reporting at the enterprise is characterized, first of all, by the obligation, it is of an official nature, and those documents that relate to it have legal force. The object of providing the relevant information is the state statistics bodies.
It is characterized by a relatively small volume of figures and the number of indicators reflected by them. Mainly designed to track the performance of a company in specific areas of activity.
The first includes figures reflecting the calculated and paid taxes on the grounds that the company is obliged to take into account in accordance with the law.
The second is the most complex, as many experts believe, the option of combining information on the activities of an enterprise into a system.
Includes information reflecting property aspects, financial, management nuances of the firm.
In many cases, the law establishes the forms of statistical reporting (accounting, operational, or tax). Relevant legal acts can be issued by both state and municipal authorities. Sometimes the enterprise sets the forms through local directives.
Reporting is divided into several types depending on the object, the address structure of its provision. These can be official departments. And in this case, as we said above, the state statistical reporting is collected.
The object of providing information can also be the internal structure of the company (for example, the analytical department). At the same time, the nature of the reflected information is different.
It is quite possible that this is the same statistical reporting, but according to other forms, different from those specified in the laws (more convenient for conducting internal corporate analytics).
Reporting, even if we are not talking about some statutory obligation to submit it to government departments, is always useful for business. It contains figures that can speak about the level of efficiency of internal corporate divisions, reflect how the company is growing.
Another basis for reporting classification is timing. As a rule, they reflect the result of the firm's work per day, month, quarter, year. In some cases - in a week, a decade. Statistical reporting, and in some cases operational, compiled several times within the same year, as a rule, is called current. As for accounting, in this case it is usually called intermediate.
Reporting can also be classified based on the depth of the information reflected, its complexity. In this case, it is subdivided into primary and consolidated. In most cases, however, reporting of the second type reflects the sum by numbers for those belonging to the first type. Basically, the division into these two types is typical for procedures that reflect the accounting aspects of the enterprise.
Let's consider the main types of statistical reporting. IN Russian practice there are two of them. There is the so-called standard statistical reporting, and there is specialized. Both, as a rule, are provided to departments within a single system. From the point of view of documentary recording, all types of statistical reporting most often look like forms compiled according to standards determined by legislation. Consider what they are.
Statistical reporting forms are developed and published within the framework of legal acts by two departments - the Ministry of Finance of the Russian Federation and the State Statistics Committee. In addition to the samples of documents as such, instructions for their correct filling are usually published. Technologically, documents can be both paper and electronic. What are the most common forms in Russian practice intended for submission to state statistics bodies?
In some cases, the size of the company matters. In particular, many Russian firms are categorized as small businesses. In this case, the management of the organization needs to send information to the statistical authorities that reflects information on the main performance indicators.
The form should be completed on a cumulative basis. It must be handed over quarterly, by the 29th of the month that follows the reporting period. The main document used to submit statistical reports for SMEs is Form No. PM (subject to adjustments in accordance with Order of Rosstat No. 470).
The interaction between business and Rosstat is characterized by one interesting feature. The fact is that state statistical reporting is not obligatory for all enterprises. As a rule, the department selects individual areas based on established criteria, which are approved annually. At the same time, the provision of information to Rosstat is mandatory if a request is received from the department. We will talk about the mechanisms of responsibility regarding this procedure a little later.
What other forms of state statistical reporting are there? Among these, document No. P-1 can be noted. It reflects information about production, as well as about the shipment of goods or services. It is rented mainly by organizations whose average number of employees per year is more than 15 people. Indicators of statistical reporting on this form are reflected for the month.
Another common document is No. P-3. It includes information about the financial condition of the company. As in the case of the previous form, filling out statistical reports implies the inclusion of monthly indicators, but with a cumulative total.
Another common form is No. P-4. It records information about personnel and salaries. The information is reflected on a quarterly basis on an accrual basis.
There are also various kinds of universal reporting forms for small businesses, which should reflect the indicators of their production activity. In some cases, forms are issued not only in federal format, but also under municipal standards. This usually happens when the task is to conduct Scientific research on the topic of business development or analyze the state of affairs in any industry.
Rosstat, as analysts note, quite often publishes new forms of statistical reporting. It is known that, for example, in accordance with one of the state programs, the reporting forms used in Russia must be brought in line with international statistical standards. It is not excluded that the transition to such will take place in the near future. It is important for businessmen not to miss this moment.
Therefore, the companies included in the sample should make sure that their structure is up-to-date before filling out the documents. It is useful to know that all types of forms in question are called statistical reporting forms. This is how you should enter a search query on the Internet or in the directory of the reference system in order to download the latest versions of documents.
The fact that Rosstat does not require reporting from all organizations, but only for a sample, does not mean that the provision of information of this kind is some formality or an action that is not mandatory. There is separate law, which defines the responsibility of companies for the timely provision of information requested by the department.
The organization's statistical reporting is a mandatory procedure. If the company refuses to provide information to Rosstat, it will receive a legal penalty of an administrative nature. This could be a fine or a warning.
An important criterion for such a procedure as statistical reporting is timing. If the company has passed information to Rosstat, more than a day late in relation to the estimated date, this can be regarded as failure to provide the appropriate forms. The result is the same penalty or warning.
It is also important to know that the statistical reporting of the enterprise must reflect reliable information. It is unacceptable to distort information. The system of statistical reporting at the enterprise should be built in such a way that the data provided to the official departments undergo a strict check for reliability.
One of the conditions for verifying information that is sent to Rosstat is the obligation (provided for by the relevant provisions of the law) to transfer to state structures along with standard forms and constituent documents. The information from there is used to assign a special kind of codes and to include information about the company in single register enterprises controlled by the department.
If the company is reorganized or liquidated, but there is a requirement for reporting, it is necessary to submit documents to Rosstat for the period while the company worked in its previous status. In addition, the department may request regulations reflecting the fact of reorganization or liquidation in order to make adjustments to the unified register.
In fact, for what purpose does Rosstat collect statistics from enterprises? Why does the state need this information?
The main task of the department is to track the dynamics of economic development, the pace of industrial production and the provision of services. To assess how individual cities and regions are developing, to study the dependence of business success on the forms of ownership of enterprises in various industries, to compare the performance of public and private companies.
Among the most popular types of consolidated information that Rosstat collects is the average salary (calculated). Some experts call it one of the macro economic indicators... Some analysts believe that the information collected by the department using statistical reports from enterprises is one of the tools for calculating Russia's GDP and other significant indicators of the country's economic development.
Types of statistical reporting
In the system of statistical reporting of courts of general jurisdiction, two components can be distinguished: statistics characterizing the work of courts (consists of reporting forms on the activities of courts of the first, appeal, cassation and supervisory instances for the consideration of criminal, civil cases, cases of administrative offenses, and other materials judicial control), as well as statistics on convictions (for sentences that have entered into legal force). The first reflects the volumes and categories of cases considered by the courts, their movement, compliance with procedural deadlines, the results of consideration, the second - the practice of sentencing, the structure of convictions by offenses, the composition of convicts by sex, age, and occupation.Statistical reporting on the activities of courts of general jurisdiction and convictions are divided into two types:
Current - is introduced for an unlimited period with a certain frequency of submission during the year. It is subdivided into a routine one, which is a complete set of approved forms compiled based on the results of half a year and a year, as well as operational reporting, formed on a quarterly cumulative basis;
- One-time - introduced on limited period time, which is indicated in the order approving this reporting, for example, a report in form No. 1-a "report on the work of the courts on the application of the decisions of the State Duma of the Federal Assembly of the Russian Federation on the declaration of amnesty."
Report forms:
The report on the work of the courts of first instance on the consideration of criminal cases - Form No. 1 - is formed on the basis of registration and statistical cards for a criminal case (Form No. 5) by the number of criminal cases considered by the court at first instance, regardless of the results of the subsequent review in a higher court.
- The report on the work of the courts of first instance for the consideration of civil cases - form No. 2 - is formed on the basis of registration and statistical cards for a civil case (form No. 6) - records are kept by the number of civil cases, which are divided into categories.
- A report on the work of the courts of first instance on the consideration of cases of administrative offenses - Form No. 1-AP - is formed on the basis of registration and statistical cards for a case of an administrative offense (Form No. 7), registration and statistical cards for an appealed resolution in cases of an administrative offense (Form No. 7.1).
- Report on the amount of damage from crimes, the amount of the material budget, determined by judicial acts (form No. 4).
- Report on the consideration of criminal cases by courts of general jurisdiction on appeal (Form No. 6-bMS) and a report on the consideration of civil cases by courts of general jurisdiction on appeal (Form 7-6MS).
The statistical reporting on convictions contains information about convicted persons, the penalties imposed on them and other decisions taken by the court.
Operational reporting is provided by district courts and justices of the peace in the form No. 01, which contains the main sample indicators from the regulatory statistical reporting on the activities of courts of general jurisdiction of forms No. 1; 1-AP; 2; 6-bMS. 7-bMS to obtain operational summary information on a quarterly basis with a cumulative total. Reporting is submitted in electronic form in a program template in Excel format.
The reports are drawn up in duplicate, signed by the person preparing the report and the chairman of the court. The first copies are sent to the Office of the Judicial Department, the second remain in the court on duty.
If unreliable information is found, changes are made within three days.
Statistical reporting of the enterprise
Statistical reporting is a centralized form of state control over the activities of organizations, enterprises, institutions through statistically established statutory reports periodically supplied to the relevant authorities, containing data on the activities of an organization for a certain period. The reliability of information in statistical reports is certified by signatures responsible persons... Options for providing statistical reporting: mail, teletype, fax, e-mail, and so on.Statistical reporting is subdivided into current and annual.
Let's consider in more detail what statistical reporting means.
Statistical reporting is a special form of organizing data collection inherent only in government statistics. It is carried out in accordance with federal program statistical works. State statistics includes all types of statistical observations (regular and periodic reports, one-time records, various types of censuses, sample, questionnaire, sociological, monographic surveys, and so on), the forms and program of which are approved by the State Committee of the Russian Federation on Statistics or in agreement with it by the authorities state statistics of the republics within the Russian Federation, territories, regions, autonomous region and autonomous regions, cities of Moscow and St. Petersburg.
Information about the activities of enterprises and organizations is received by the statistical authorities on time in the form of certain documents (reports). Forms of such reports are called statistical reporting forms. Each of them has its own code and name. For example, form No. 5-NT (samples) "Report on samples of a new type of machines, equipment, apparatus, devices created for the first time in Russia" or Form No. 2 - innovation "Information on technological innovations of an industrial enterprise (association) for the year" and so on ...
The reporting program, that is, the list of collected information, the methodology for determining it and the form of the reporting form, is developed and approved by the State Statistics Committee of the Russian Federation. The reporting forms, including financial results, are also approved by the Ministry of Finance of the Russian Federation.
Reporting varies in frequency:
1. urgent - contains data for a month or less;
2. quarterly - contains data for a quarter;
3. half-year - contains data for half a year;
4. annual - contains data for the year.
The most detailed is the annual reporting program.
Urgent reporting is often sent by telegraph (or e-mail) and is called telegraph; reporting for a longer time is postal.
Statistical observation in the reporting form uses only one data source - documents. First of all, these are accounting documents of enterprises and organizations.
The main feature of statistical reporting is the generalization of available information, which concerns the financial position of an economic entity, as well as the results of its entrepreneurial activity.
The reporting includes the filling out of specialized forms specified by legislation or industry norms, figures are provided by periods, for example, by week, month, year. Reporting should be built into a system formed by indicators that are closely related. For example, revenue is usually combined with calculated tax figures.
Statistical reporting is an official document containing information about the work of the reporting entity, must be entered on a special form. Accounting data is the basis for statistical reporting.
IN primary accounting includes the registration of various facts (events, processes and transactions) produced as they occur and, accordingly, on the primary accounting document. For example, take a child's birth certificate. If this is trade, then the primary accounting documents include orders for the release of goods, invoices, invoices. The functions of primary accounting include observation operations, meaning the calculation of totals and recorded data.
All enterprises or institutions submit established forms of statistical reporting that determine the various aspects of their activities. Only state statistics bodies have the right to approve the existing forms of statistical reporting.
Current and annual reporting are distinguished by the period of time for which the reporting was provided. Annual reporting this is if the information is submitted for a year. Reporting for all other periods within less than a year, respectively, quarterly, monthly, weekly, is defined as current.
Statistical - this reporting is special, since it is a set of indicators that are both quantitative and qualitative in nature, which characterize the activity of an enterprise in a specific period of time. As a rule, it is used to monitor indicators for the volume of products (or services provided), the movement of funds, aspects reflecting the personnel component.
The system of statistical reporting, for example, in production, is characterized, first of all, by the obligation, and has an official character, and those documents that relate to it have legal force. The state statistics authorities are the object that provides the relevant information.
Let's consider the main types of statistical reporting. In the practice of the Russian state, there are two forms of reporting. Firstly, this is typical statistical reporting (or general), and secondly, specialized. Both of them, as a rule, are submitted to departments within the framework of a single system.
General reporting is a type of reporting that contains the same data for a specific area of the national economy and for enterprises (institutions) of the national economy as a whole.
In accordance with the documentary fixation, all types of statistical reporting, as a rule, look like a form drawn up according to the standards determined by legislation. Consider what they are.
Statistical reporting forms were developed and published in accordance with legal acts by two departments - the Ministry of Finance of the Russian Federation and the State Statistics Committee. In addition to these sample documents, instructions are always issued for and correct filling. Types of technological documents: paper and electronic. These forms are used in state statistics bodies.
Does the size of the company matter? Today, many Russian firms identify themselves as small businesses. In such a situation, it is imperative for the management of the organization to send data to the statistics authorities that reflect information on the main performance indicators.
The required form must be filled out on a cumulative basis. It must be sent quarterly, by the 29th of the month that follows the reporting period. The main document used to submit statistical reports for SMEs is Form No. PM (with adjustments in accordance with Order of Rosstat No. 470).
Statistical reporting of the organization is a mandatory procedure. If the company does not provide information to Rosstat, then a legal penalty of an administrative nature is guaranteed to it. This penalty can be a fine or a warning.
An important criterion for the mentioned procedure, that is, statistical reporting, is the timing. And if an enterprise has transmitted information to Rosstat, for example, being more than a day late with respect to the estimated date, this can be regarded as failure to provide the appropriate forms. The result can also be a fine or warning.
It is important to remember that the statistical reporting of the enterprise must reflect reliable information. Distortion of information is unacceptable by law. It is important to build the system of statistical reporting at the enterprise so that the data provided to the official departments are thoroughly checked for reliability.
A serious condition for verifying the information sent to Rosstat is the obligation (in accordance with the relevant provisions of the law) to transfer the constituent documents to government agencies along with standard forms. Information from there is used to assign a special kind of codes and to include information about the company in a unified register of enterprises, which is controlled by the department.
In view of the above, reporting provides government agencies with much-needed information. Such reports make it possible to monitor the dynamics of the volume of industrial production and products of various sectors of the national economy, to make an assessment integrated development countries and regions, to study the ratio of different forms of ownership by industry and region and compare the effectiveness of the activities of state and non-state organizations and enterprises.
The stability of reporting and the content of its forms play a very important role.
It is quite understandable why the statistical reporting of an enterprise will always be of interest to state authorities at both the local and federal levels. In the presence of such reports, providing reliable and verified information and timely submitted to authorized collection organizations, statistical bodies will form summary reports on the development of the region, the subject of the federation or the state as a whole. If enterprises, the statistical reporting of which is obligatory for submission to the authorities (and this is practically all organizations), for some reason, violate the terms of its submission, or provide deliberately incorrect data on their situation, they may be fined in the administrative procedure, determined relevant legislation. It becomes clear why it is better not to joke with government agencies and, so that there are no misunderstandings, submit all data accurately and on time. The problems are absolutely natural, in the standardization of such data. They are solved simply and elegantly: for this, a statistical reporting form was created. Today, many unified forms of such reporting are used, which must be filled out in a timely manner according to certain rules. In the age of globalization, statistical reporting can be submitted in any form, using any medium. This can be a package of documents or files in electronic form sent to the state statistics body via the Internet, or provided on any convenient medium. It is important not to violate the procedure for submitting such data determined by the relevant legislation.
Statistical reporting of education
The provision of statistical reporting has long been an integral component of the activities of educational institutions.Let me remind you that in recent times(in summer and autumn) new forms of statistical reporting were introduced. For example, approved:
- quarterly form No. ЗП-education "Information on the number and remuneration of workers in the education sector by categories of personnel";
- the annual form of federal statistical observation No. 1-DOP "Information about additional education and sports training of children ";
- annual form No. 85-K "Information on the activities of an organization carrying out educational activities in educational programs of preschool education, childcare and supervision";
- annual form No. ТЗВ-budget (approved in July, and in August the procedure for filling out this form was changed) "Information on the expenditures of a budgetary, autonomous and state-owned institution for the year."
A new annual form of federal statistical observation No. OO-2 "Information on the material and technical and information base, financial and economic activities of a general educational organization" was approved, which will operate from the annual report and which must be submitted to the Ministry of handicaps become invalid: Appendix No. 6 of Form No. D-4, Appendix No. 3 of Form No. OSH-2, Appendix No. 7 of Form No. OSH-2 (summary) - Rosstat Order No. 851).
Does the head of an educational organization need to pay attention to statistical reporting and what is the risk of ignoring the requirements of Rosstat?
It should be noted that the relationship between an educational organization and Rosstat is regulated by the Federal Law "On Official Statistical Accounting and the System of State Statistics in the Russian Federation" (by the way, separate subdivisions of educational institutions, that is, any geographically separate subdivisions where stationary workplaces are created (for example, branches)), and the procedure for submitting reports is established by Decree of the Government of the Russian Federation No. 620.
Rosstat uses two methods of statistical observation:
- solid - the forms must be filled out by all subjects (for example, all autonomous, budgetary, state institutions);
- selective - reporting is provided by individual entities (for example, Rosstat has selected almost 70 thousand organizations that must report on the 1-T (professional) form; this form contains information on the number and needs of organizations in workers and must be reported from November 1 to 28) ...
Statistical reporting forms are approved by Rosstat. To help sort out the numerous forms, Rosstat posts on its website a timesheet and album of forms valid as of the reporting date, as well as a calendar of their submission. In addition, any educational institution can receive a list of all the forms on which it must report to Rosstat in one minute.
For this you need:
1) go to the site.
2) in the window that appears, fill in one of the three details of your institution, for example, TIN; then enter the verification code and click "Search".
3) a message will appear with the name of your organization; in this message, you need to click on the "List of forms" button. After a little thought, the system will generate a table in which not only the names of the forms, but also the deadlines for their submission will be indicated. Further actions depend on the browser you are using: either the table will open in the browser window, or it will be automatically saved on your computer, or the browser will ask you to specify the location where you want to save the table.
On the forms, the deadlines and frequency of reporting are indicated, in addition, respondents are also indicated there, i.e. those organizations that must fill out the form. Therefore, if they slip you some form of statistical reporting, then check whether you are obliged to fill it out.
You can submit statistical reports in paper or electronic form (a qualified electronic signature is required). A paper report is handed over in person or sent by mail with a list of attachments (the date of sending the letter is considered the date of submission of the reporting).
For violation of the deadlines for the provision of statistical data (it does not matter: they were late for several days or were not provided at all) or for the provision of inaccurate data, Article 13.19 of the Code of Administrative Offenses of the Russian Federation provides for a fine:
- the institution will pay from 20,000 rubles. up to 70,000 rubles, and for a repeated violation - from 100,000 rubles. up to 150,000 rubles;
- the manager will pay from 10,000 rubles. up to 20,000 rubles, and for a repeated violation - from 30,000 rubles. up to 50,000 rubles.
The head of the educational organization, by order, can appoint an employee who will be responsible for the presentation of statistical reporting (this opportunity is provided by clause 5 of the regulation approved by Decree of the Government of the Russian Federation No. 620). In this case, the fine may be imposed on this employee, and not on the manager.
In addition, the Law of the Russian Federation No. 2761-1 "On liability for violation of the procedure for submitting state statistical reports" is still in force. There are only three articles in this law, two of which have been canceled. In accordance with the current article of this law, the organization must compensate Rosstat for the damage that arose due to the need to correct the distorted data of the consolidated reporting.
Thus, statistical reporting requires careful attention from the administration of an educational organization. Correct filling of statistical reporting forms and their timely submission to the territorial bodies of Rosstat will protect both the head and the institution itself from large fines.
Providing statistical reporting
The sanctions for failure to provide primary statistical data to Rosstat have been changed (Federal Law No. 442-FZ "On Amending Article 13.19 of the Code of Administrative Offenses of the Russian Federation"). According to the new rules, the size of the administrative fine for this offense will be from 10 thousand to 20 thousand rubles for officials, and from 20 thousand to 70 thousand rubles for organizations.Before the amendments were introduced, responsibility for failure to provide statistical information was imposed only on officials - in the form of a fine, the amount of which could vary from 3,000 to 5,000 rubles.
Another innovation is the emergence of special liability for a similar offense committed repeatedly. In this case, officials may be charged a fine in the amount of 30-50 thousand rubles, and from organizations - 100-150 thousand rubles. Recall that individual entrepreneurs are held liable according to the same rules as officials (note to Art. 2.4 of the Code of Administrative Offenses of the Russian Federation).
Finally, the conditions for bringing to administrative responsibility in the area of reporting to Rosstat were clarified. If earlier Art. 13.19 of the Code of Administrative Offenses of the Russian Federation provided for punishment for violating the procedure for submitting statistical information and submitting inaccurate statistical information, now they will be fined for failure to submit statistical data in accordance with the established procedure or their untimely submission.
Legal entities and individual entrepreneurs are obliged to send in a special form to Rosstat the information necessary for conducting state statistical observations free of charge after receiving a written request for its provision in one form or another (or on the basis of an appropriate agreement with Rosstat) (part 2 of article 6, Article 8 of the Federal Law No. 282-FZ "On official statistical accounting and the system of state statistics in the Russian Federation", subparagraph "d" of item 1 of the Regulation on the conditions for the provision of mandatory primary statistical data and administrative data to the subjects of official statistical accounting). At the same time, the subjects have the right to independently decide whether to provide reports in paper form or in electronic form using an enhanced qualified electronic signature(clause 7 of the Regulation on the conditions for the mandatory provision of primary statistical data and administrative data to the subjects of official statistical accounting).
Enterprises and entrepreneurs must report to Rosstat, or the Federal State Statistics Service.
Representatives of large businesses are required to submit a large and varied amount of documentation, while small and medium-sized businesses have facilitations in the form of simplified forms and a smaller list of them. The necessary forms are approved at the federal level, as well as the regulatory framework of the regions.
Small business submits data for statistics if it is included in the sample. Rosstat regularly conducts a selective analysis of the economic indicators of the subjects - for the year, for the quarter, for the month. Therefore, the service conducts a constant sample, which can include any firms and individual entrepreneurs.
Surveillance forms are not static and change frequently.
Another type of FSGS observation is continuous analysis; usually, there is a study of individual branches of the economy and industry. Since such work is laborious and time-consuming, a continuous analysis is carried out every 5 years.
In the case of a sample, the bodies of the Statistical Service notify the selected firms and individual entrepreneurs about the need to submit business information and reporting forms. It is optimal if the subjects independently inquire about the details of the sample and the forms - in case of errors in one-way communication.
Some forms need to be submitted only in electronic form, some of the documents can be submitted by choice - in paper or computer version. The FSGS offices are also informed about this - they usually post information on their website.
For the purposes of state statistics, a wide list of documents is provided.
If an LLC or individual entrepreneur was included in the sample or a continuous study, the entire package must be sent to the Rosstat department accounting documents submitted to the tax office.
For large companies, these are:
Reports on financial results (profit and loss);
additional reports to it;
balance;
explanatory notes to the balance sheet and reports.
Medium and small enterprises have the right to maintain and submit simplified accounting data, and they must be sent. Individual entrepreneurs are exempt from accounting and record data in the simplest registers - logs of income and expenses, etc.
As in the Federal Tax Service, documents are submitted to the FSGS before March 31 of the year following the reporting period. Zero reporting does not appear in Rosstat.
In addition to the usual reports, subjects are required to form and fill out forms developed by the FSGS for observation purposes.
The Service has placed software on its website for creating and filling in statistical forms. The program allows you to save files and then send them to Rosstat.
This method has advantages over manual data entry:
Minimum mistakes;
saving time.
As mentioned, sample analysis forms change frequently. FSGS regularly publishes form adjustments, abolition of old ones and introduction of new ones.
The source on which individual entrepreneurs and firms need to rely is Order 414, in which Rosstat regulates the basic provisions on statistical forms. In addition to it, the service introduces separate forms with individual orders.
The main body of documents needs to be prepared for companies of medium and large enterprises:
1-Enterprise - one of the most difficult in structure and filling out Rosttat documents; you need to take it before April 1 of the next year;
P-5 - quarterly reports; for rent before the 30th day after the end of the quarter; due date - until October 30th;
P-1 - monthly form; served at the choice of the subject in a computer or paper version; deadline - until the 4th day of the month, the next form must be submitted before September 4 - in August;
P-2 - served for each quarter until the 20th day and at the end of the year until February 8;
P-4 - the deadlines and periods for submitting reports depend on the number of employees in the enterprise: if there are less than 15 employees, then the form is filled out based on the results of quarters, if more - based on the results of months; term - until the 15th day after the end of the quarter or month.
Other types of documents may be required in the territorial branch of Rosstat. Information about this must be obtained individually.
For small businesses:
MP - a report for the year, to submit by February 5th;
MP-nature - also a report for the year, to submit by January 25th; can be compiled in electronic format and in paper form;
PM - quarterly report, submitted before the 29th day after the end of the period;
1-IP - a form for entrepreneurs at the end of the year, to hand over before March 2;
TZV-MP - a new type of report for small firms on revenue, approved by the 373rd order of the FSGS; refers to annual documents, must be submitted by April 1st.
Other forms may be required depending on the industry.
The Code of Administrative Offenses contains measures of responsibility for delays in reports. The following penalties:
The fine for the company is 30-50 thousand rubles;
a fine for an official of the company - 10-20 thousand rubles;
fine for repeated delay of the company - 100-150 thousand rubles;
for an official - 30-50 thousand rubles.
And according to law No. 2761-1, Rosstat has the right to demand compensation from the subjects for damage caused to the work of the service due to non-submission of documents - for example, distortion of statistics, and impose penalties.
Statistical observation reporting
There are two main forms of statistical observation - reporting and specially organized observation.Reporting is a form of observation in which enterprises, organizations submit to statistical and higher authorities constant information characterizing their activities. Reporting is provided according to a predetermined program within strictly defined terms and contains the most important indicators necessary in the process of daily work.
A specially organized observation is an observation that is organized with a special purpose for a specific date to obtain data that, for various reasons, are not collected by statistical reporting, as well as for the purpose of checking statistical reporting data.
Specially organized statistical observation requires specially trained people, a specially designed program, is time consuming and costly. For example, a population census is carried out simultaneously throughout the country, covering everyone living at a critical moment in time.
A register is a form of continuous statistical monitoring of long-term processes based on a set of indicators.
The most famous are two types of registers: population registers and business registers.
Population registers are a named and regularly updated list of the country's inhabitants. Observation is carried out according to the following criteria: gender, date and place of birth (permanent data), marital status (variable indicator). Information is entered into the register for each person born or arriving from abroad. In the event of death or departure for permanent residence in another country, the data are removed from the register. Such registers are maintained in countries with a small population and a limited number of characteristics, as this is costly.
The register of enterprises is maintained for all types of economic activities. For each enterprise, the register contains the following information: the time of registration of the enterprise; his name; the address; organizational and legal form; organizational and management structure; types of economic activities; the number of employees; etc.
Currently, the Russian Federation has a unified state register of enterprises and organizations (USRPO), which contains data on all enterprises, organizations, institutions, of any form of ownership and any type of activity, including public organizations.
Statistical observation differs in organizational forms, types, sources of information and methods of collecting them.
The main organizational forms of statistical observation include: reporting and specially organized observation.
The most important form of statistical observation is reporting.
Reporting is a form of statistical observation, in which information from enterprises and organizations that carry out economic activities is received by the relevant statistical bodies at a certain time. Information must be submitted in accordance with the procedure established by law for reporting documents. Reporting documents must be filled out on the basis of primary accounting data and signed by the persons responsible for the information provided. The bodies of state statistics approve the forms of statistical reporting.
In commercial activities, reporting is divided into:
1) national - mandatory for all organizations and submitted in a consolidated form to the state statistics authorities;
2) intradepartmental - this reporting operates within departments and ministries.
There are the following reporting forms:
1) standard reporting is called reporting, which contains indicators that are the same for all enterprises, institutions of various organizational forms, as well as for other types of activities;
2) if the enterprise has its own specific features, then specialized reporting is entered into this organization;
3) the reporting provided by each enterprise at the same time intervals is called periodic;
4) reporting, which is submitted to statistics bodies as needed, is called one-time reporting.
The longer the time period for which the organization (enterprise) reports, the broader the reporting program.
Monthly reporting has a more limited range of indicators than, for example, annual. Each organization has the right to choose how to provide it with reporting data.
At present, there are many ways of receiving statistical data in the statistical authorities, for example, postal and urgent is provided by telegraph, teletype, fax and other methods.
A specially organized statistical observation is the collection of information through censuses, one-time surveys and accounting. An example of a specially organized statistical observation is an inventory of an enterprise.
Statistical accounting and reporting
Based on the data of the current accounting, a statistical report is drawn up regularly (usually once a year). The statistical report consists in filling out a special tabular form. For each type of cultural institution, its own standard statistical report form is filled in according to the album of standard forms of the State Committee on Statistics (Goskomstat). The content of this form includes detailed instructions to fill it out, so that the preparation of a statistical report is usually not difficult - provided that the current accounting is well established. Otherwise, the preparation of the statistical report turns into “creativity” of a dubious nature.The statistic report form is filled out in triplicate after the reporting year, signed by the company's management and transferred (sent) to the regional body of the State Statistics Committee and the higher departmental authority (founder). One copy remains in the archives of the company.
Higher authorities sometimes require detailed information as an attachment to the statistical report. explanatory note on the activities of the company (annual information report). Goskomstat does not require such a report.
With all their vulnerability to criticism of the existing forms of statistical reporting, they play a crucial role, creating an information database on the state and work of the cultural sphere on a regional scale and on the scale of the country as a whole. Therefore, statistical indicators cannot change arbitrarily - in this case, the so-called "break in statistics" may occur - a situation that makes it impossible to trace development trends, including on a historical scale, makes it difficult to compare different periods of development of the sphere and society.
State statistical accounting in the field of nature management and environmental protection is one of the sources of environmentally significant information. Statistical records are kept both by the Federal State Statistics Service (Rosstat) and by special state bodies in the field of nature management and environmental protection.
State statistics bodies are provided with information on the state of the environment, types and levels of harmful effects on it, both by legal entities - users of natural resources, and by specially authorized state bodies.
Rosstat and its territorial divisions keep records of environmentally significant information in the following forms, approved by the Rosstat Resolutions:
Form N 2-TP (air) "Information on the protection of atmospheric air";
- Form N 2-TP-air (urgent) "Information on the protection of atmospheric air";
- Form N 12-ЛХ (annual) "Information on forest protection";
- Form N 1-ЛХ "Information on the implementation of reforestation work";
- Form N 5-ЛХ "Information on forest fires";
- Form N 1-RLH (Chernobyl) "Information on reforestation and settlement of territories exposed to radioactive contamination";
- Form N 1-reserve "Information about state natural reserves and national parks";
- Form N 01-GR "Information on geological exploration";
- Form N 4-OS "Information on the current costs of environmental protection, environmental and natural resource payments";
- as well as some other forms.
The issues of reporting by nature users on their activities to state environmental authorities have not been practically resolved in Russian environmental legislation. The Federal Law "On Environmental Protection" and other acts of environmental legislation do not provide for reporting requirements on the use of natural resources and environmental protection. The exception is the Federal Law "On Production and Consumption Wastes" (Art. 19) and the Forestry Code of the Russian Federation (Art. Art. 49, 66).
As a form of control, reporting can play a significant role in improving environmental performance. It will serve as a source of relevant information not only for government agencies. It is important that in the context of development market relations directorates of companies, corporatized enterprises submitted reports on their environmental activities to shareholders. Highlighting environmental aspects, for example, in accounting and financial statements, both the volume of investments of an environmental nature and the economic effect achieved due to them (for example, the amount of funds saved as a result of the introduction of energy-saving technologies, a higher share of recycling, etc.) are calculated.
Tax statistical reporting
In accordance with current legislation, at the end of the reporting period, enterprises of any form of ownership are obliged to draw up and submit to state bodies (tax inspectorate and territorial branches of the federal statistics agency) accounting, statistical and tax reports.Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions.
Statistical accounting studies mass phenomena and processes of social life and is aimed at identifying the patterns inherent in these mass phenomena in certain conditions. Statistical accounting allows you to calculate both quantitative and qualitative indicators (volume of production, its dynamics, wages, labor productivity, etc.). When establishing them, statistical accounting uses all types of accounting meters, and when summarizing individual data, indicators of operational and accounting are used.
Tax accounting is understood as a system for summarizing information to determine tax base for tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation. Tax accounting, in particular, provides for the maintenance of separate accounting for certain types of activities, income for which is taxed at a different rate than the main one, recognition of the income and expenses of the organization not only on the accrual basis, but also on the cash basis, special rules for determining the date of recognition of income and expenses, inclusion of separate costs in the composition of expenses within the established norms.
Procedure for maintaining tax accounting, the forms of accounting registers are established in the accounting policy of the organization for tax purposes, approved by the corresponding order (decree) of its head. If a taxpayer has begun to carry out new types of activities, he is obliged to determine and reflect in the accounting policy the principles and procedure for reflecting these types of activities for tax purposes. The formation of tax accounting data assumes the continuity of reflection in chronological order accounting items for tax purposes (including transactions, the results of which are recorded in several accounting periods or are carried over for a number of years). Tax accounting data should reflect the procedure for the formation of the amounts of income, expenses and created reserves; the procedure for determining the share of expenses accounted for for tax purposes in the current tax (reporting) period; the amount of the balance of expenses (losses) to be charged to expenses in the following tax periods; the amount of mortgages for settlements with the budget for income tax. The content of tax accounting data is a trade secret.
The composition and forms of statistical reporting vary greatly depending on the scope of the enterprise.
Among the most informative as additional sources of information when analyzing the financial statements of an enterprise are the following:
Form No. 5-З (quarterly, annual) "Information on the costs of production and sale of products (works, services)", approved by the Resolution of the State Statistics Committee of Russia No. 74;
- Form No. 1 - enterprise (annual) "Basic information about the activities of the enterprise", approved by the Resolution of the State Statistics Committee of Russia No. 54;
- Form No. P-1 (monthly) "Information on the production and shipment of goods and services", approved by the Resolution of the State Statistics Committee of Russia No. 54;
- Form No. 1-FIG (semi-annual) "Information on the activities of the financial and industrial group", approved by the Resolution of the State Statistics Committee of Russia No. 54.
The statistical reporting of an enterprise is an important information base for tax authorities.
In accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation, tax accounting should be carried out by enterprises in parallel with accounting. However, in terms of information, between the data of the accounting and tax reporting there is also a close relationship. This is manifested in the methodology for confirming tax accounting data. In particular, in accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation, primary accounting documents, tax accounting registers, calculation of the tax base. In turn, analytical tax accounting registers are forms of systematization of tax accounting data for the reporting (tax) period without distribution (reflection) across accounting accounts.
The calculation of the tax base is based on the following data:
The amount of income from sales received in the reporting (tax) period;
- the amount of expenses incurred in the reporting (tax) period;
- profit (loss) on the sale of goods (works, services) of own production;
- income (expense) from non-sale transactions, profit (loss) from non-sale transactions.
However, due to the fact that accounting and tax accounting are separated, most of the accounting indicators for the preparation of tax reports are specially adjusted. In addition, for tax purposes, the moment of implementation can be determined both "upon shipment" and "upon payment", depending on the organization adopted accounting policies, and in accounting, all sales turnovers are reflected at the time of transfer of ownership. All this leads to the fact that the interconnection may not be applicable to all indicators of accounting and tax reporting, especially in the case when the accounting of proceeds for tax purposes is carried out "by payment."
Nevertheless, a lot is verifiable (both desk and documentary), especially in relation to the taxpaying enterprise, namely:
The correctness of determining the balance sheet currency (all totals for the asset and liability sections are recalculated, and all data at the beginning of the reporting period are reconciled with similar data from the previous report);
- correctness of the definition taxable base(the taxable base is calculated for each tax);
- interconnection of indicators of accounting forms (individual indicators are checked for compliance);
- the correctness of the preparation of tax and financial statements based on the data of the accounting registers.
Thus, explanations and additions to the reporting are used in the process of data analysis to explain the reasons for deviations in the financial results and financial condition of the organization, allow us to assess the current level and trends in the financial condition.
Analysis of statistical reporting
The specifics of a particular analytical activity predetermine the specifics of the methods of its implementation. The method of analysis is understood as a dialectical approach to the study of economic processes in their formation and development. The characteristic features of the analysis method are: the use of a system of indicators that comprehensively characterize economic activity, the study of the reasons for the change in these indicators, the identification and measurement of the relationship between them in order to increase socio-economic efficiency.A technique in a broad sense is usually understood as a set of methods and rules for the expedient performance of any work. In the analysis of economic activity, the technique is a set of analytical methods and rules for the study of activities municipality, in a certain way subordinate to the achievement of the goal of analysis. Distinguish between general and specific methods. The general methodology is understood as a research system that is equally used in the study of various objects of analysis in all sectors of the economy. Private methods concretize the general one, depending on the branch of the economy, the type of production or the object of research.
Any analysis technique contains such points as:
Goals and objectives of the analysis;
- objects of analysis;
- systems of indicators, with the help of which each object of analysis will be examined;
- a description of the methods for studying the objects under study;
- data sources for analysis;
- instructions for organizing the analysis;
- instructions for the registration of the analysis results;
- consumers of analysis results.
Techniques and methods of analysis are the most important element of the AHD methodology.
Among them are traditional and non-traditional.
Traditional methods and techniques include:
Horizontal (trend) method;
- vertical (structural) method;
- comparison method;
- grouping method;
- balance method;
- graphic method;
- methods and techniques of factor analysis.
Non-traditional methods and techniques include:
Methods and techniques of functional cost analysis;
- methods and techniques of margin analysis;
- heuristic methods and techniques;
- methods of linear programming.
Let us dwell in more detail on the characteristics of some of them.
The comparison method involves matching:
Actual values of indicators with planned ones to determine the degree of their implementation;
- reporting indicators with the same indicators for the previous period to determine the size, nature and rate of change of the analyzed objects;
- the results achieved with average territorial indicators to determine the place occupied by the MO in the group of territories, etc.
The method of grouping (analytical grouping of indicators) according to certain criteria is used when the studied population includes many objects.
The balance method is used to determine the total influence of factors on the generalizing indicator. Balance comparison of the influence of factors is made when comparing different sides of the same object. This method is also a means of counting verification of the correctness of the calculations, since a violation of equality indicates the presence of an error.
The graphical method is used mainly to make the trends and connections of the studied indicators more expressive and understandable. The graphic representation of the analyzed indicators and processes can be linear, bar, circular, volumetric, coordinate, etc. The graph, regardless of the method of its construction, must correspond economic essence and the direction of change of the reflected indicators, be simple, accurate, visual, large-scale, have an explanation of the meaning of lines, colors, shading, names of indicators, etc.
Linear programming methods are used to solve many extreme problems, which is reduced to finding the maximum and minimum of some functions of variable quantities.
Linear programming methods are based on solving linear equations, when the relationship between the studied phenomena is strictly functional. In economics, using these methods, the optimal overall performance of equipment can be calculated, the problems of optimal distribution of available resources, and transport problems can be solved.
Heuristic methods (methods of "brainstorming", "brainstorming", "Delphi") are based on the results of experience, intuition, expert assessments and are used both to quantitatively measure current events and to predict their further development.
Factor analysis is understood as a method of complex and systemic study and measurement of the impact of factors on the value of effective indicators.
In the analysis of economic activity, factors are driving forces that have a positive or negative impact on economic processes and results of economic activity.
According to the degree of influence on the results of economic activity, the factors are divided into main and secondary ones. The main factors include those factors that have a decisive impact on the performance indicator. Secondary are those that do not have a decisive impact on the results of economic activities in the current environment. It should be noted that the same factor, depending on the circumstances, can be both primary and secondary.
One of the ways to systematize factors is to create factor systems. To create a factor system means to represent the phenomenon under study in the form of an algebraic sum, a quotient, or a product of several factors that determine its magnitude and are in functional dependence with it.
The main methods and techniques of factor analysis are the elimination method and the index method.
Elimination is used when it is necessary to conditionally eliminate the effect on the generalizing indicator of all factors, except for one or several main factors, the influence of which on the studied object is determined.
The most common elimination options are chain substitutions, absolute and relative differences.
Replacing a basic private indicator with an actual one is called substitution, and the method by which these substitutions are made is the method of chain substitutions. The number of substitutions is equal to the number of private indicators, and the number of calculated positions is one more due to the availability of initial data. The factor, the influence of which must be determined, is considered as a variable, and all others in relation to it - as constant. The result of the influence is determined by the difference between the calculated value of the generalizing indicator and its previous value.
The method of absolute differences provides for the calculation of the influence of each factor based on the absolute deviation of its actual value from the baseline (planned, design, industry average, progressive). The substitution provides for the replacement of the basic private indicator not by the full value of the reporting indicator, but only by the algebraic deviation of the reporting indicator from the basic one. This allows, without further calculating the difference of the generalizing indicators, to determine the influence of a particular factor on the generalizing indicator.
The method of relative differences is considered one of the most effective ways factor analysis. It is used to measure the influence of factors on the growth of the effective indicator, when the initial data contain previously determined relative increments of factor indicators in percentages or coefficients.
The index method is based on relative indicators of dynamics, spatial comparisons, plan performance, expressing the ratio of the actual level of the analyzed indicator in the reporting period to its level in the base period (or to the planned or other object).
The methods discussed above refer to deterministic factor analysis, that is, an analysis in which the relationship of factors with an effective indicator is of a functional nature. In addition to deterministic analysis, there is stochastic factor analysis. It is a methodology for studying factors, the relationship of which with the effective indicator is probabilistic (correlation). Stochastic analysis includes correlation analysis, analysis of variance, multivariate factor analysis.
Functional cost analysis is a method of finding cheaper ways to perform the main functions of an object through organizational, technical, technological, and other changes in production while eliminating unnecessary functions.
It is believed that every object, product, etc. is created and exists to satisfy certain needs, that is, to perform certain functions. All functions performed by an object can be divided into basic, auxiliary (additional) and unnecessary (unnecessary). Therefore, all the costs of creating an object are subdivided into those necessary for the object to perform it. functional purpose and unnecessary costs as a result of imperfect technological solutions. In addition, it should be noted that each function can be performed in different ways by different technical and technological solutions and, accordingly, requires different amounts of costs. Choosing one way or another to implement a certain function, it is possible to determine in advance the minimum amount of costs for its creation.
Statistical reporting on labor
For a quick assessment of the state of the labor market, all enterprises (except for small businesses) submit data to the state statistics authorities in the form No. P-4 “Information on the number, wages and movement of employees, approved by the Resolution of the State Statistics Committee of Russia No. 57.The analytical capabilities of this form are determined by the composition of indicators and the frequency of their presentation.
Section 1 "Number and accrued wages" is filled out monthly and contains the following indicators:
Average number of employees;
accrued wages fund;
social payments.
Information is provided for the current and previous months as a whole for the enterprise and in the context selected categories working:
Number of employees;
external part-time workers;
employees performing work under civil contracts.
This makes it possible to determine the structure of the number of employees, the wage fund, to assess the corresponding structural changes and the monthly dynamics of all indicators.
Section 2 "Use of working time" is filled in on a quarterly basis and contains data on the number of man-hours worked by payroll employees and external part-time workers, loss of working time (in man-days) due to illness and in connection with vacations initiated by the administration. This makes it possible to analyze the efficiency of the use of working time and identify the reserves for increasing the labor potential of the enterprise.
Section 3 "The movement of workers and the expected release" characterizes the intensity of labor turnover - the hiring and leaving of workers, as well as the availability of vacancies or the expected decline in the number. The information makes it possible to judge the business activity of the enterprise and is relevant for the territorial employment services of the population.
State statistical bodies periodically conduct a study of the costs associated with the consumption of human labor resources and to be included in total amount production costs.
In form No. 1 (labor force,) "Information on the composition of the organization's labor costs" in accordance with the International Standards, the following types of costs are highlighted:
1) payment for hours worked;
2) payment for unworked time (regular and educational leaves, payment of preferential hours for adolescents, disabled people, payment for downtime through no fault of employees, etc.);
3) one-time incentive payments;
4) payment for food, housing, fuel, included in wages;
5) expenses of the organization for providing employees with housing;
6) expenses of the organization for the social protection of employees;
7) expenses for vocational training;
8) expenses for cultural and social services;
9) expenses not attributed to the previously listed classification groups ( travel expenses, compensation payments- allowances for traveling nature of work, rotational work, field allowance, payment uniforms etc.);
10) taxes and fees associated with the use of labor (fees for attracting foreign labor, local targeted fees for the maintenance of the police, landscaping, educational needs).
The information provided in this form allows you to establish the average number of employees in the organization and calculate the following main indicators:
Average monthly and average annual wages of employees of the organization (payroll and external part-time workers);
average monthly and average annual social payments per one average employee.
The average number of employees for the year, shown in column 4, is determined by summing the average number of employees for all months of the reporting year and dividing the amount received by 12.
In order to ensure the comparability of data on wages by type of economic activity, when filling out data on the wage bill (column 5), as well as international comparisons when filling out statistical reports on labor, the payroll includes the following accrued by organizations:
Amounts of wages in cash and non-cash forms for worked and unworked time;
compensation payments related to working conditions and working hours, additional payments and allowances, bonuses;
one-time incentive payments;
payment for food and accommodation, which is systematic.
In the form No. 1-T, the accrued for reporting period(including personal income tax and other deductions in accordance with the legislation of the Russian Federation) sums of money regardless of the sources of their payment, items of estimates and provided tax incentives in accordance with the payment documents, according to which settlements are made with employees for wages, bonuses, etc., regardless of the term of their actual payment.
In line 14, column 5, the remuneration of persons who are not on the payroll of the organization's employees is shown for performing work under civil contracts, the subject of which is the performance of work and the provision of services, if payments for the work performed are made by the organization not with legal entities, but with individuals (with the exception of individual entrepreneurs without the formation of a legal entity). In this case, the amount of funds for the payment of remuneration to these individuals is determined based on the estimate for the performance of work (services) under this agreement and payment documents.
The same line 14, column 5 includes the remuneration (remuneration, fee) of other unscheduled persons with whom labor contracts or contracts of a civil law nature have not been concluded, in particular, payment for translations, publication of articles, consultations, lectures; remuneration to members of the board of directors joint stock company, founders, freed union workers, etc. On the same line, the wages of dismissed employees calculated with a delay are shown.
Social payments (column 6) include amounts of funds related to social benefits provided to employees, in particular for treatment, recreation, travel, employment (excluding benefits from state social extrabudgetary funds).
Unfortunately, the statistical reporting contains a limited number of accounting indicators for labor, which does not allow to sufficiently analyze the productivity and efficiency of labor, the dynamics of changes in the personnel composition and the working capacity of employees. Such a comprehensive analysis can only be carried out on the basis of materials from specific agricultural organizations.
Legal entities (except for peasant (farmer) enterprises and small businesses), in the presence of overdue wage arrears, provide employees with monthly information in the form No. 3-F "Information on overdue wage arrears".
Overdue wage arrears are considered to be the amounts of wages actually accrued to employees, but not paid on time. collective agreement... The number of days of delay is counted from the next day after the expiration of this period. According to organizations (excluding small businesses), the total wage arrears are set on the 1st day of the next month.
Statistical reporting instructions
The report is presented by:Enterprises with equity participation (at least 10 percent) of shares (stakes, shares) or authorized fund) of foreign investments (joint ventures), as well as subsidiaries and branches that have an independent balance sheet;
- enterprises wholly owned by foreign investors, as well as their subsidiaries and branches that have an independent balance sheet;
- branches of foreign legal entities.
If subsidiaries or branches are on the balance sheet of the parent company with foreign investment, then the reporting is provided directly to the parent company with foreign investment.
The report is submitted on a quarterly basis on the 8th day after the reporting period: to the forecasting body of the statistic at the location of the FDI or to the governing body that made the decision to create this FDI.
A report in the form 1-ves is drawn up in sections:
I. Production of products.
II. Work.
III. Export, import, sale of goods and services in the domestic market.
IV. Financial activities enterprises.
Each section of the report is drawn up on separate sheets in strict accordance with the instructions and filling in all indicators.
The address part of the report form is filled out with the full name of the FDI or the branch of which FDI, indicating the foreign partner, the exact address, indicating the telephone number, registration number assigned by the Ministry of Finance of the republic, the form of ownership and the branch of the national economy, depending on the nature of the main type of activity. The amounts of the authorized capital at the time of registration and as of the current date are indicated in thousand rubles. and thousand US dollars and the share of the foreign partner for the reporting period in thousand rubles. and thousand US dollars.
Contributions to the authorized capital can be in the form of funds, targeted bank deposits, shares, shares and others valuable papers, loans, technologies, machinery, equipment, licenses, any other property and are valued at the market price agreed between the seller and the buyer on the relevant date.
If the contributions to the authorized capital were in the form of monetary funds, then the moment of registration is considered the moment of registration with the bank, if in the form of machinery, equipment, property, etc. - the moment of registration at bank statements book value.
The column "Statutory fund" is filled in in national currency, also in US dollars at the time of registration and as of the current date.
In section I of the report - "Production of products", PIEs provide, on a cumulative basis, since the beginning of the year, data on the volume of production of goods, works, services in current prices in soums.
When completing this section, you must use the standard instructions for the preparation of reports of industrial enterprises on products.
Line 01 "Volume of products, works, services" shall reflect the total cost of products (works, services) for all types of activities in actual prices (excluding value added tax and excise tax).
The volume of products (works, services) for the reporting period includes the cost of finished products produced during the reporting period by all workshops of the enterprise, intended for sale to the outside and for non-industrial needs of their enterprise, the cost of scientific and technical products and software products for computers, software device management, the cost of semi-finished products of their production and products of auxiliary and similar industries released during the reporting period to the outside and for non-industrial needs of their enterprise, the cost of works (services) of an industrial nature, performed on orders from outside or for non-industrial enterprises of their enterprise.
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