The list of statistical reporting. Instruction: how to find out which reports to submit to statistics for tax identification number, ogrn and okpo
Once a year, companies that are required to prepare accounting (financial) statements must submit the balance sheet and its annexes to the Federal Tax Service and Rosstat. IP financial statements are not required to be submitted, but are not exempt from statistical reporting. In the article, we will consider the composition of the reports that you need to submit to your company and in what time frame to send it to the statistical authorities.
Where to get financial statements
You will leave one copy for storage in the organization. The second and third instances imagine:
- to the territorial tax inspectorate at the place of registration, up to March 31 of the year following the reporting year (article 6.1, paragraph 1 of article 23 of the Tax Code of the Russian Federation);
- to the state statistics authority at the place of registration until March 31 of the year following the reporting year (Article 18 of the Federal Law dated 06.12.2011 No. 402-ФЗ).
Interim reporting, if you compile it, is not required to be submitted to the tax authority and statistics.
Fines for non-reporting
For failure to submit to the IFTS - 200 rubles. for each unsubmitted form that is part of the reporting (Clause 1, Article 126 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated 21.11.2012 No. AC-4-2 / [email protected]).
For failure to submit to the statistics authority - 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-Mass Media), directors of the organization will be fined 300-500 rubles (article 19.7 of the Administrative Code of the Russian Federation).
Forms that organizations need to submit to statistics
We will be guided by the Rosstat Order of August 11, 2016 No. 414, which approves the main forms of statistical observation.
The main forms that must be taken by companies that do not belong to small businesses:
- the company will pay from 20 to 70 thousand rubles;
- the head will pay from 10 to 20 thousand rubles.
Repeated violations may cost the head 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 tax, FIU and FSS. In addition to these bodies, each of the entrepreneurs is monitored by Rosstat, which examines the indicators of economic development.
Reporting of small business in Rosstat is selective. Each year, the statistics service employees compile a sample, include entrepreneurs who are interested in it, and send out letters notifying them that it is necessary to provide a report. Unlike the others, in the same letter they send the form form, which must be filled out, and even instructions for filling out.
It is good if the entrepreneur receives letters at the address indicated in the registration documents, and the letter arrives in advance, before the reporting deadline.
You can hope for the Russian Post, but it’s better to play it safe and take the initiative yourself - at least in order to find out if you need a report this year.
You report according to the annual sample only if you are a “small business” or “microenterprise”. This fact can be clarified on the tax website by entering your TIN, OGRIP or full name in the rmsp.nalog.ru registry. If you belong to a different category, then reporting is mandatory for you.
Reporting to Rosstat is similar to a questionnaire, so it is easy to fill out on your own. Take the completed statistics form to your Rosstat branch. The address can be found on the official website: select your region in the "Territorial bodies of the Federal State Statistics Service" section at the bottom of the page.
You can also send the report by mail with a valuable letter describing the attachment or electronically via the Internet using a special service to send reports.
By the way, you can prepare and submit reports to Rosstat very quickly and easily using the My Business online service - Internet accounting for small businesses. The service automatically generates reports, checks it and sends it 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 the link.
If you are going to take it personally, the employee of the Federal State Statistics Service is obliged to accept your report and put a mark on its acceptance on the second copy. If you send the report by letter, the proof that the report was sent by you on time will be the copy of the attachment you have left with the postmark stamped on it with the date of sending and the attached receipt for payment of the postal item. If you are sending reports electronically, also check that you receive a receipt on 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 with the reporting for 2017, it is necessary to indicate new OKVED.
The requirements of the Federal State Statistics Service for the provision of statistical forms should not be ignored. Article 13.19 of the Code of Administrative Offenses provides for fines for failure to provide reports, untimely provision or provision of false information. For FE, a fine of 10,000 to 20,000 rubles is provided. 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 authorities of Rosstat.
If the entrepreneur was not listed in the list (statreg.gks.ru), then he cannot be held accountable. The proof can be a screenshot that the businessman is not in the lists.
An exception is the case when the IP was warned in advance of the observation in writing.
Every year, legal entities and individual entrepreneurs are obliged to send various kinds of reporting both to tax authorities and extra-budgetary funds, and to 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 Rosstatthis year has a number of features: this is the transition to the use of new OKVED, the federal monitoring of “Cost-Release”, exclusion from the list of mandatory “alcoholic” forms, as well as a number of other changes, which we will discuss 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 authorities. At the same time during the compilation reporting to Rosstat For 2016, responsible staff may encounter certain difficulties with the indication of codes during the transition period. The fact is that the OKVED classifier used in 2016 (OK 029-2007 (NACE Rev. 1.1) has not been effective since January 2017, but its classifier has replaced). Hence the questions that arise, which of these classifiers to use when filling out reporting to Rosstat over the past year.Mosgorstat made clarifications in this regard in an official letter dated 11 January 2017 No. OA-51-OA / 4-DR. In particular, it explains that when filling out statistical monitoring for 2016, codes from the old classifier are used (OK 029-2007 (NACE Rev. 1.1)), and the new OKVED2 classifier is used already in the course of filling out forms for 2017.
It is best to fill out and submit reports to Rosstat on specialized web services. Here the details required for filling are always up to date and are filled automatically. This means that the accountant is freed from the need to constantly monitor legislative changes and update the program manually. Even in the case of erroneous indication of values, or the use of old codes, you can count on the web service to mark an error and help to fix it.
Reporting to Rosstat in 2017: what surveys are planned
Statistical monitoring of small businesses scheduled for 2017 will be selective. In other words, a sample will be drawn up that 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, according to the order of the Government dated 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 sale. This observation is called “Cost-Release” and is carried out every 5 years. In this case, non-financial commercial organizations are subject to continuous monitoring, with the exception of small enterprises, which are checked selectively.
Specialists of Rosstat should notify the organization or individual entrepreneur of inclusion in the sample. Their responsibilities include informing about the list of forms required for submission, as well as how to submit them. True, no one forbids the accountant himself to get 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 the reports 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 reporting structure is determined by Article 4 of Law 209-FZ of 07.24.2007. Here, revenue is taken into account, the number of personnel, the presence in the authorized capital of funds of the state, foreign organizations and other persons.The tax authorities are responsible for assigning enterprises and organizations to a specific category. The relevant data is placed in a single register of small and medium-sized enterprises. Those who belong to another category cannot be found in this registry.
In addition, the composition of the statistical forms to be completed is determined by the type of activity being implemented. So, in cases with micro-enterprises engaged in retail trade, the composition of the reports due in 2017 was changed. If earlier they were required to take the TORG (micro) form, now it is canceled. The “1-accounting” form is also excluded from the subject to delivery for organizations that have a license for the retail sale of alcoholic beverages. Since the beginning of 2017, companies holding a license for the production, storage and sale of ethyl alcohol are not required to submit a “1-alcohol” report.
There are innovations for microenterprises regarding the emergence of new forms. So, those who were in the sample for monitoring small business will need to provide the information “MP (micro)”, approved by the order of Rosstat No. 414 of 08/11/2016 with instructions on filling in accordance with the order of Rosstat No. 704 of 02/02/2006. The shortest date for submitting this report is 0502.2017. For entrepreneurs who find themselves in the sample, no later than 02.03.2017 , approved by the same order of Rosstat No. 414 of 08/11/2016. But keep in mind that the territorial statistical authorities may, at their discretion, request additional forms.
Micro-enterprises that were in the sample for federal monitoring “Cost-Release” should 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 its completion are provided for by the order of Rosstat No. 373 of July 29, 2016. The deadline for the submission of this report is 01.04.2017.
A lot of innovations in terms of reporting to Rosstat in 2017concern small enterprises not related to micro. Thus, people engaged in freight transportation should no longer be required to submit a 1-APT report, but those having a license for the retail sale of alcoholic beverages, production of ethyl alcohol, its storage and sale are exempted from having to submit the forms “1-accounting” and “1-alcohol”. Wholesalers engaged in the sale of alcohol are exempt from the form “1-alcohol (wholesale)”.
Already from the report for the 1st quarter of 2017, small enterprises engaged in wholesale trade will cease to pass the “3-sat” (export) form, and the other “1-export” form obligatory for them will undergo serious adjustments. It will no longer contain the section “Information on production, sale and product balances in physical terms”, and it will be necessary to submit the form on a quarterly basis, with an increasing total. The deadline for submitting the quarterly report will be on the 5th day of the month following the reporting quarter, and the annual report - March 1 of the next year.
Those small enterprises that were in the sample to monitor small businesses will have to provide information on the main performance indicators in the “PM” form, approved by Rosstat by order No. 414 of 08/11/2016 with instructions for filling out order of No. 25 dated January 25, 2017. This form is submitted quarterly no later than the 29th day of the following month. As for the IP of this category, they will need to report to 02.03.2017 1-IP form.
As in the case of microenterprises, small enterprises that find themselves in the sample for monitoring “Cost-Release” need to report on the indicators of the “TZV-MP” form. The report is due on April 1, 2017.
For enterprises not classified as small and micro, innovations in reporting to Rosstat somewhat similar to the above. The forms "1-APT", "1-accounting", "1-alcohol" and "1-alcohol (wholesale)" are canceled. From the first quarter of 2017, wholesalers do not need to submit “3-sb” (export), and “1-export” is filled out taking into account the changes made and quarterly, and not once a year. Deadline for this reporting to Rosstatquarterly accounts for 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 the provision of paid services to the population did not pass the change either. These include management companies, housing cooperatives, HOAs. For them reporting to Rosstat in 2017 provides for filling out, instead of Appendix No. 3 to the “P-1” form, the “P (services)” form, which contains information on the volume of services provided on a paid basis to the population with a grouping by type. The form itself, as well as recommendations for filling it out, can be found in the order of Rosstat No. 388 of 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 in nature, and less than quarterly.
Filling in the federal monitoring “Costs-Release” before 04/01/2017 is mandatory for all non-financial commercial organizations, except small and micro. As part of this observation, it will be necessary to fill out the annex to form 11, which provides information on the types of fixed assets put into effect (see Rosstat order No. 289 of 06/15/2016), as well as one of the appendices to the report “1-enterprise TZV”, in which stands for the costs of production and sale of products by main activity. It is necessary to choose a specific application according to the type of activity, if it is construction - the TZV F-45 form is filled out, printing, publishing is the TZV D-22. You can find the appropriate form in the order of Rosstat No. 374 of 07.29.2016.
Ways to submit reports to Rosstat in 2017
Regarding the ways of providing reporting to Rosstatnothing has changed in the coming year. As before, it can be taken in standard paper form or in electronic form. If on paper the report can be sent in person, with the help of a representative or sent by mail, then you can submit the report in electronic form either through the operator with whom the electronic document management contract is concluded, or through the reporting system organized by the statistics body. True, the latter method is currently available only in a few territorial divisions. In this case, it is enough for the lucky ones to submit an application for registration in the system and, having received an account with a password, use the capabilities of the service, so to speak, without leaving the workplace.What threatens for untimely submission of reports to Rosstat
In conclusion, it is worth recalling the administrative responsibility provided by the Code of Administrative Offenses for violators of the requirements for timely reporting to Rosstat. In case of violation of the terms for the provision of information, as well as indicating false data, the legal entity is fined from 20 to 70 thousand rubles, with a repeated violation of 100-150 thousand rubles. The fine for an individual entrepreneur and an official is 10-20 thousand rubles, with a repeat of 30-50 thousand rubles. Respondents of statistical observation - this is the name of the law for all those who fall into this observation and, accordingly, receive the obligation to report.The respondents are:
Legal entities, bodies of state power and local self-government, branches, representative offices and units of foreign organizations operating in Russia.
Individual entrepreneurs.
Subjects of small business.
Small businesses (the majority of entrepreneurs are also among them) hand over statistical reporting in a simplified manner. This is established by Federal Law No. 209-FZ "On the Development of Small and Medium Enterprises in the Russian Federation."
The Unified Register of Small and Medium-Sized Enterprises is posted on the Tax Service website.
Recall that small businesses include companies and individual entrepreneurs who have:
The average number of employees does not exceed: 100 people inclusively - for small enterprises, 15 people inclusively - for microenterprises;
Revenue excluding VAT for the year does not exceed: 800 million rubles. - for small enterprises; 120 million rubles - for microenterprises.
The organization will lose the status of the NSR if the limit values \u200b\u200bof these criteria are exceeded for three consecutive calendar years. For the first time, an organization may lose the status of the NSR if the limit values \u200b\u200bare exceeded (Letter of the Federal Tax Service N 14-2-04 / [email protected] (paragraph 1)).
For companies, there is another condition for referring to small business.
The total share in their authorized capital should not exceed:
If the charter capital includes the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations, charitable and other foundations - 25%;
if organizations that are not small and medium enterprises, as well as foreign companies, participate in the authorized capital - 49% in relation to each such share of participation.
Article 5 of Law No. 209-FZ states that federal statistical monitoring of the activities of small and medium-sized enterprises in the Russian Federation is carried out by:
Continuous statistical observations. They are held once every five years.
Selected statistical observations based on a representative (representative) sample. They are carried out by monthly and (or) quarterly surveys. For microenterprises, sample observations are conducted annually.
If the company belongs to small businesses, 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 a report. Other companies, as a general rule, are required to report regularly to statistics. At a minimum, you need to submit to statistics a copy of the annual financial statements. But not only - there are many forms of statistical reporting, some of them need to be completed by most companies.
For each form approved by Rosstat, explanations are usually given for what types of enterprises and types of economic activity it is mandatory, and also indicate 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. Reporting 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 authorities.
Small enterprises (except microenterprises) submit a quarterly form to the statistical authorities the form No. PM “Information on the main indicators of the small business”. The form is filled out 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 enterprises are obliged to submit to the territorial division of Rosstat a one-time form No. MP-sp “Information on the main indicators of the small business activity for the year” no later than March 31.
Separate separate reporting for individual entrepreneurs.
Individual entrepreneurs are required to submit to the territorial division of Rosstat a one-time form No. 1-entrepreneur “Information on the activities of an individual entrepreneur for a year” no later than March 31.
The form of statistical reporting No. P-1 "Information on the production and shipment of goods and services" is submitted by all legal entities producing goods and providing 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 only reflects data for the month. The deadline for submitting a report in the 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 presented monthly, but on an accrual basis at the end of the reporting period. According to the results of the month, the report is submitted no later than the 28th day of the month following the reporting one; according to the results of the quarter - not later than the 30th day of the month following the reporting one.
In case of coincidence with the weekend of the last day of the reporting deadline, it is postponed to the next business day.
Form No. P-4 “Information on the number, salary and movement of workers” of an organization with an average number of employees of more than 15 people shall submit to the statistical authorities every month no later than the 15th day of the month following the reporting one.
Statistical reporting
Statistical reporting is a form of state statistical monitoring, in which the authorized bodies receive from legal entities and individuals legal information they need, reporting documents signed by persons responsible for the provision and reliability of the data reported.According to paragraph 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 description of the attachment). When accepting reports on paper, an employee of Rosstat, at the request of the organization (entrepreneur), is required to put a note on reception on its copy (paragraph 12 of the Regulation approved by Decree of the Government of the Russian Federation No. 620);
on telecommunication channels.
The procedure for transmitting statistical reports in electronic form (collection technology, software, communication channels, security tools, conditions for using digital signatures and electronic data formats) is determined by the regional branches of the Federal State Statistics Service (Clause 7 of the Regulation approved by the Government of the Russian Federation on August 18, 2008 No. 620).
In practice, the territorial divisions of Rosstat apply the following methods of receiving / transmitting statistical reports in electronic form:
Through specialized telecom operators. In this case, the organization (entrepreneur) must conclude an agreement with the operator on the provision of relevant services;
through a web-based collection system organized on the website of the Rosstat territorial division. 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 centers. In order to gain access to the web-collection system, it is necessary to submit an application to the territorial division of Rosstat, based on 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 Rosstat territorial divisions.
On their own initiative, all organizations and entrepreneurs can submit statistical reports electronically. However, the mandatory use of this method of transmitting statistical reporting is not legally fixed.
If the respondent transmitted the statistical reporting electronically using EDS, it is not necessary to submit paper copies of the reporting forms. Forms signed with electronic digital signatures and transmitted in electronic form have the same legal effect 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 required to provide a receipt on the acceptance of reports (paragraph 12 of the Regulation approved by Decree of the Government of the Russian Federation No. 620).
The date of submission of statistical reporting is:
When presented on paper, the date of sending the postal item or the date of transfer directly to the territorial unit of Rosstat;
when submitted in electronic form - the date of sending over the Internet.
This procedure is provided for in clause 11 of the Regulation approved by Decree of 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 Administrative Code.
Violation by the official responsible for the presentation of statistical information necessary for conducting state statistical observations of the procedure for its submission, as well as the submission of inaccurate statistical information shall entail the imposition of an administrative fine of 30 to 50 minimum wages.
Statistical reporting deadlines
When providing statistical reporting, it is important to determine which category of business a businessman belongs to. After all, it depends on what type of reporting the company will submit, as well as the timing of the submission of documents to statistics.It is easy to determine the subject of small and medium-sized businesses, focusing on such factors:
Participation in the authorized capital of the organization. Organizations that may be called small and medium-sized businesses include those companies where the share of other Russian enterprises and owners, individuals registered within 25%. If investments come from foreign firms, this value rises to an acceptable 49%.
The average number for the past year. In medium-sized enterprises, from 100 to 250 employees are involved, in small enterprises the number is reduced to 100 people, in micro-enterprises only 15 employees are entitled to hire.
Profitability of the enterprise in the maximum amount. The law clearly defines the conditions for generating income for micro-enterprises - 120 million rubles, for small - no more than 800 million rubles, medium-sized companies - up to 2 billion rubles.
Company statistics are provided retroactively. The severity of Russian law is such that the penalties for late submission of securities to the statistical authority are close to exactly the same misconduct in relation to the usual tax documents.
Moreover, several participants will be responsible for the late deadlines for reporting:
The head of the organization - must sacrifice in 2017 his own savings in the amount of 10,000 to 20,000 rubles;
penalties for the company - varies between 20,000-70000 rubles.
Inaccurate, knowingly false information is also punished, it goes through the same article as the misconduct described above.
If the official protagonist has not made the relevant conclusions, and the statistics authorities have again received the documentation 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 100,000 to 150,000 rubles to the state treasury.
Filling out statistical reports
Budgetary, autonomous and state-owned institutions must submit to the territorial authority of the Federal State Statistics Service at their location form No. TZV-budget. It is designed to collect statistical information on the structure of expenses by type of goods and services. The deadline for submitting the form is April 1. It is approved by the order of Rosstat No. 373.When filling out form No. TZV-budget, it should be borne in mind that amendments were made to the instructions for its completion by order of Rosstat No. 386. The table of mandatory control ratios that must be observed when generating a report has been adjusted.
The general procedure for organizing statistical accounting - which reports to submit and the deadlines for submitting reports - conducting federal statistical observations, as well as the provision of statistical reporting in Russia is established by Law No. 282-FZ.
In accordance with this law, the following categories of respondents are required to provide statistical reporting to the territorial divisions of Rosstat:
Russian organizations;
public authorities and local authorities;
Separate divisions of Russian organizations. That is, any geographically separate subdivisions where stationary jobs have been created, regardless of the authority of the subdivision 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;
businessmen.
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 units) do not need to perform any special actions in order to register with the statistical authorities. Just submit statistical reports in the manner approved by RF Government Resolution No. 620.
Statistical observation can be continuous or selective.
In the first case, all respondents in the study group should submit statistical reports. For example, if continuous statistical monitoring of activities in the field of trade in motor vehicles is carried out, the established forms of statistical reporting must be submitted to all organizations and entrepreneurs who were assigned the OKVED2 code 45.11 when registering with the territorial division of the Federal State Statistics Service.
If selective monitoring is carried out, not all organizations and entrepreneurs that trade in motor vehicles should pass statistical reports, but only those that, according to the decision of the Federal State Statistics Service, were included in the sample.
This follows from the provisions of paragraph 1 of Article 6 of Law No. 282-FZ.
Institutions (state bodies) submit statistical reports in the forms approved by the Federal State Statistics Service (part 4 of article 6 of Law No. 282-FZ). The composition of the forms may vary depending on the type of activity of the respondents, their authority, etc. The completion of the statistical reporting forms is also regulated by Rosstat. On its website, Rosstat annually publishes a time sheet and an album of forms valid at the reporting date, as well as a calendar for their submission.
Statistical reporting forms are submitted in accordance with the instructions for filling them out at the addresses, on time and with the frequency indicated on the forms of these forms (paragraph 4 of the regulation approved by RF Government Resolution No. 620).
If you fail to submit statutory reports in time, you will have to pay a fine. Its size is specified in article 13.19 of the Administrative Code of the Russian Federation:
The organization will pay an amount of 20,000 rubles. up to 70,000 rubles., and for repeated violation of 100,000 rubles. up to 150 000 rubles .;
the head or entrepreneur will pay from 10,000 rubles. up to 20,000 rubles., and for repeated violation of 30,000 rubles. up to 50 000 rub.
The head of the organization by order may appoint an employee who will be responsible for the presentation of statistical reporting (clause 5 of the regulation approved by RF Government Resolution No. 620). If there is no such order, then the manager pays the fine.
Another type of punishment is provided for in Section 3 of Law No. 2761-1. The organization or entrepreneur must compensate Rosstat for damage that arose due to the need to correct the distorted data of the consolidated statements.
Cases related to the violations in question are examined directly by the territorial authorities of the Federal State Statistics Service (Article 23.53 of the Administrative Offenses 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 they have obligations to submit statistical reports.Statistical reporting - a set of reports compiled according to the approved reporting forms of companies, enterprises, organizations, which they are obliged to submit to regional statistical authorities in a timely manner.
The law obliges organizations and individual entrepreneurs to submit the following types of reporting:
Accounting;
tax;
statistical.
These obligations apply to those organizations and individual entrepreneurs that apply a simplified taxation system.
According to paragraph 4 of Article 346.11 of the Tax Code of the Russian Federation, organizations applying the simplified tax system, along with the rest, are required to report to the statistical authorities.
The exception is only small enterprises, for which selective statistical monitoring is provided in a simplified manner, therefore, not everyone should be accountable, but only those who have received a written request from the statistical authorities. Then your statistics department will send you the necessary forms and instructions for filling them out. To find out if you were in the sample, you can contact the statistical office at the location.
If your organization (being a small business) did not fall into the “sample”, then you need to send reports to Rosstat only once every 5 years in accordance with paragraph 2 of Article 5 of the Law "On the Development of Small and Medium Enterprises in the Russian Federation" No. 209-ФЗ, according to which continuous statistical monitoring of the activities of small enterprises is carried out only once every five years.
In accordance with Article 18 of the Law "On Accounting" No. 402-ФЗ, organizations and individual entrepreneurs (including those applying the simplified tax system) are required to submit to the mandatory copy of the annual accounting (financial) body of state statistics no later than 3 months after the end of the reporting year. Therefore, according to the results of the year, Rosstat, along with statistical information, will also need to present a balance sheet, a report on financial results and annexes to them.
So, small enterprises, like other organizations, are not exempt from statistical reports. On a quarterly basis, they submit to the territorial statistics bodies the form No. PM "Information on the main indicators of the small business" (approved by the order of the Federal State Statistics Service No. 355). It is filled in on an accrual basis 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 microenterprises, Order No. 355 approved Form No. MP (micro) “Information on the Main Indicators of Microenterprise Activities”. It should report all microenterprises, 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 trading enterprises additionally submit quarterly form No. PM-bidding (approved by Order of Rosstat No. 328), and individual entrepreneurs engaged in retail trade - annual form No. 1-IP (trade) (approved by order of Rosstat No. 185).
Rosstat territorial bodies determine the list of statistical reporting forms.
Below is information on statistical reporting for:
Organizations and entrepreneurs who cannot be classified as small enterprises;
organizations and entrepreneurs who are classified as small enterprises.
Name of the form |
Who provides |
Deadline |
Base |
Monthly reporting of organizations not related to small enterprises |
|||
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 concurrently and contracts of a civil law nature, their separate divisions |
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 day after the reporting period |
Approved by the 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 Rosstat Resolution 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 small businesses), the average number of employees of which exceeds 15 people, including those working concurrently and civil law contracts, their separate units regardless of ownership and legal form, providing paid services to the population or owning information about the volumes services provided to the population by third parties; |
no later than the 4th day after the reporting period (the average number of employees of which exceeds 15 people) |
Resolution of the Federal State Statistics Service N 388 |
Quarterly reporting of organizations not related to small enterprises |
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Form No.P-5 (m) "Basic information about the organization" |
legal entities (except for small businesses), the average number of employees of which does not exceed 15 people, including those working concurrently and contracts of a civil law nature. |
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 day after the reporting period |
Approved by the Order of Rosstat N 327 |
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Annual reporting of organizations and individual entrepreneurs not related to small enterprises |
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Form No. 1-enterprise "Basic information about the organization" |
legal entities (except for small businesses, budget organizations, banks, insurance and other financial and credit organizations) according to the list established by the territorial body of Rosstat; |
Approved by the Order of Rosstat N 320 |
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Form No. 12-F "Information on the use of cash" |
legal entities (except for small businesses, banks, insurance and budget organizations) |
Approved by the Order of Rosstat from N 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 small business" on a quarterly basis |
legal entities that are small enterprises (except microenterprises), according to the list established by the territorial body of Rosstat |
29th day of the month following the last month of the reporting period |
Approved by the 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 microenterprises) engaged in the production of mining, manufacturing, production and distribution of electricity, gas, water, logging, as well as fishing, according to the list established by the territorial body of the Federal State Statistics Service |
29th after the reporting period |
Approved by the Order of Rosstat N 414 |
Form No. MP (micro) "Information on the main indicators of the microenterprise" |
legal entities - microenterprises engaged in economic activities (except agricultural) |
Rosstat Order N 414 approved |
By the order of Rosstat No. 366 "On approval of the federal statistical observation form N TORG (micro)" Information on the retail trade and catering of microenterprises ", the annual report of the federal statistical observation N TORG (micro)" Information on retail trade turnover is introduced from the annual report and catering to micro-enterprises. "
The report is submitted before February 5 to the Rosstat body in the constituent entity of the Russian Federation by legal entities - micro-enterprises engaged in:
Retail trade (including trade in motor vehicles, motorcycles, their components and accessories, motor fuel);
catering.
For microenterprises using the simplified tax system, the current procedure for providing statistical reporting is retained (Tax Code of the Russian Federation, article 346.11, paragraph 4). These enterprises provide Form N TORG (micro) on a common basis.
Federal statistical observations of the activities of small and medium-sized enterprises in the Russian Federation by virtue of Art. 5 of the Federal Law N 209-ФЗ "On the Development of Small and Medium Enterprises in the Russian Federation" are carried out by:
Continuous statistical observations of the activities of these entities;
sample statistical observations of the activities of individual small and medium-sized enterprises 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 enterprises:
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 that have passed state registration as individual entrepreneurs;
individuals engaged in entrepreneurial activity 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 statistics on the continuous monitoring program for the year, Rosstat issued Order No. 263. This Order approved the forms of federal statistical monitoring:
MP-sp "Information on the main performance indicators 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 compiled in at least two copies - one is submitted to the territorial office of Rosstat, the second is stored in the affairs of the organization (IP).
Various regulatory acts of the Federal State Statistics Service for each type of reporting have its own deadline for its submission.
Reporting to Rosstat can be submitted on paper or in electronic form via telecommunication channels (TKS).
T.O. 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 on their receipt. When sending reports by mail or the Internet, the day of its 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 financial statements by mail with a valuable letter (you can evaluate the shipment at a minimum cost, for example, 1 ruble) with a description of the attachment and notification of delivery. In the case of sending statistical reports by mail, the day of its submission is considered the date of sending, so there is no need to fear that the deadlines for the delivery of one or another reporting form established by law may be violated. Proof of the fact that the reporting was sent by you on time will be the copy of the investment inventory that remains with you with the postmark stamped on it, which shows the date of dispatch, and the attached receipt for payment of the postal item. Accordingly, the inventory must be made in duplicate, signed and sealed by the organization, transferred to the postal worker accepting registered and valuable correspondence for stamping, then one copy of the inventory should be enclosed and sealed in an envelope with statements, and the other copy should 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 Code of Administrative Offenses, the violation by the official responsible for providing the statistical information necessary for conducting state statistical observations of the procedure for its submission, as well as the submission of false statistical information until 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 amended Article 13.19 of the Code of Administrative Offenses, according to which liability for failure to provide primary statistics has been increased and now:
1. Failure by the respondents to submit to the subjects of official statistical accounting primary statistics in the prescribed manner or untimely provision of these data or the provision of false primary statistics entails the imposition of an administrative fine on officials in the amount of from ten thousand to twenty thousand rubles; for legal entities - from twenty thousand to seventy thousand rubles (Part 1 of Article 13.19 of the Code of Administrative Offenses).
2. The repeated commission of an administrative offense provided for in paragraph 1 of Article 13.19 of the Code of Administrative Offenses 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 Code of Administrative Offenses).
It must be borne in mind that the offense, the liability for which is provided for in Article 13.19 of the Code of Administrative Offenses, is not lasting, therefore it can be fined for only two months from the date of commission (paragraph 1 of article 4.5 of the Code of Administrative Offenses). It turns out that the auditors, having discovered in October that the small enterprise did not report for six months, will not be able to fine it, since two months have passed since the information was supposed to be submitted, that is, from July 29th. Nevertheless, to submit the form № PM, if you are in the "selection", still have to. In addition, the organization will have to compensate the statistical office for correcting the results of the consolidated reporting. 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 state statistics bodies receive from legal entities (LLC, OJSC, ZAO) and individuals the necessary information, reporting documents on the financial and economic activities of the organization, on financial transactions. Statistical data collection is carried out by the Federal State Statistics Service (Rosstat) in accordance with "Regulation on the Procedure for Submission of 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 conducting statistical observation includes the following steps: preparing a statistical observation, conducting a mass collection of statistical data, preparing this information for automated processing, developing 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 the sectors of the economy engaged in financial and economic activities. Specialized statistical reporting - depending on the characteristics of individual sectors of the Russian economy.
Filing state statistical reports to Rosstat authorities later than the deadline or not submitting is considered an administrative offense at all and may be fined from 3,000 to 5,000 rubles. In case of providing distorted information to the bodies of Rosstat, the sum of the expenses incurred for processing the information, that is, the amount for the damage caused, will be recovered from this organization. Federal law No. 282-F3 "On official statistical accounting and the system of state statistics of the Russian Federation" entered into force. The law explains the work of statistical agencies. Also, another important Federal Law No. 209 - F3 for small business has entered into force. This law examines the development mechanisms of small and medium-sized enterprises, their financial operations, which should be reflected in state statistical reporting. For example, new criteria are considered for classifying a small business or individual entrepreneur (individual entrepreneur) to a certain category of economic objects of financial and economic activity. Small businesses must submit quarterly state statistical reports only upon written request from the Federal State Statistics Service. This request must be accompanied by the form 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 may be 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 the accounting and operational accounting of the organization. State statistical reporting is an official document that reflects statistical information on the organization’s work, on the number of its employees, on the movement of salaries, on salary funds, on the financial operations of the organization and on 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 form for submitting state statistical reports is voluminous. She changes, improves every year. The procedure for submitting statistical reports is also changing. Now Rosstat can send statistical reports over the Internet. In order to save time on the creation of state statistical reporting for individual entrepreneurs or small businesses, as well as to take the burden of responsibility for the accuracy 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 that will be responsible and for the deadlines for submitting this document to the bodies of Rosstat.
Organization Statistical Reporting
The work of enterprises in many aspects is related to compliance with formalities. This applies to different areas of activity. But most often this is reporting, which can be presented in a large number of varieties.Documents of the appropriate type 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 necessary to provide?
Before talking about what statistical reporting is, it will be useful to study the classification of procedures of this type (the one practiced by Russian specialists). What types of reporting are there, other than statistical, and what primarily distinguishes it from the rest?
Reporting is one of the main methods in accounting.
Its main feature is the generalization of information regarding the financial position of the subject of economic activity, as well as the results of its entrepreneurial activity.
As a rule, reporting involves filling out specialized forms prescribed by law or industry standards that reflect numbers by period, for example, by week, month, year.
Typically, reporting is built into a system formed by indicators that are closely related. For example, revenue is usually combined with figures on calculated taxes.
What are the main types of reporting? Consider this question below.
This reporting is a set of indicators having both quantitative and qualitative nature, which characterize the activity of the enterprise in a specific period of time. It is usually used to monitor indicators on the volume of products (or services provided), cash flows, aspects that reflect the personnel component.
The statistical reporting system at the enterprise is characterized, first of all, by the obligation, it is official in nature, and those documents that relate to it have legal force. The object of the provision of relevant information is the state statistics authorities.
It is characterized by a relatively small amount of numbers and the number of indicators reflected by them. Mainly designed to track the effectiveness of the company in specific areas of activity.
The first includes figures reflecting the calculated and paid taxes on the grounds that the company is required to take into account in accordance with the law.
The second is the most comprehensive, according to many experts, option for combining information on the activities of the enterprise into a system.
Includes information reflecting property aspects, financial, managerial nuances of the company.
In many cases, the law establishes the forms of statistical reporting (accounting, operational or tax). Relevant legal acts may be issued by both state and municipal authorities. Sometimes the company establishes forms through local orders.
Reporting is divided into several types depending on the object, the address structure of its provision. These may be official departments. And in this case, the state statistical reporting is collected, as we said above.
The object of providing information may also be the internal structure of the company (for example, the analytical department). Moreover, the nature of the information reflected is different.
It is entirely possible that this is the same statistical reporting, but in other forms different from those prescribed by the laws (more convenient for conducting internal corporate analytics).
Reporting, even if we are not talking about any statutory obligations to submit it to government departments, is always useful for business. It contains figures that can talk about the level of efficiency of internal corporate units, reflect how the company is growing.
Another basis for the classification of statements is timing. As a rule, they reflect the result of the company for a day, month, quarter, year. In some cases - for a week, a decade. Statistical reporting, and in some cases operational reporting, prepared several times within the same year, is usually called current. As for accounting, in this case it is usually referred to as intermediate.
Reporting can also be classified based on the depth of the information displayed, its complexity. In this case, it is divided into primary and consolidated. In most cases, however, the second type of reporting reflects the sum in figures for those of the first variety. Basically, the division into the two types indicated is typical for procedures that reflect the accounting aspects of the enterprise.
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 that and another, as a rule, are provided in departments within the limits of a uniform system. From the point of view of documenting, all types of statistical reporting most often look like forms drawn up according to the standards that are defined by law. 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 such samples of documents, instructions are usually published for their correct filling. 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 fall into this category as a "small business." In this case, the management of the organization must send information to the statistical authorities that reflects information about the main performance indicators.
The appropriate form should be completed on a cumulative basis. It must be delivered on a quarterly basis, by the 29th day of the month that follows the reporting period. The main document with the help of which statistical reports are submitted for SMEs is form PM No. (subject to adjustments in accordance with Rosstat Order No. 470).
The interaction between business and Rosstat is characterized by one interesting feature. The fact is that state statistical reporting is not mandatory for all enterprises. As a rule, the department selects certain areas based on established criteria, which are approved annually. However, the provision of information to the Federal State Statistics Service is mandatory if a request is received from the department. We will talk about liability mechanisms regarding this procedure a bit later.
What other forms of state statistical reporting are there? Among those can be noted document No. P-1. It reflects information about the production, as well as the shipment of goods or services. They are rented out mainly to organizations whose average number of employees for a 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 with the previous form, filling out statistical reporting implies the inclusion of monthly indicators, but with a cumulative total.
Another common form is No. P-4. It records information about the staff and salary. Information is reflected quarterly with a cumulative total.
There are also various kinds of universal reporting forms for small enterprises, in which indicators of their production activity should be reflected. In some cases, not only forms of the federal format are issued, but also for municipal standards. Usually this happens when the task is to conduct a scientific study on the topic of business development or to 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 should be brought into line with international statistical standards. It is possible that the transition to such will be realized soon. It is important for businessmen not to miss this moment.
Therefore, companies that fall into the sample should make sure that their structure is relevant before filling out the documents. It is useful to know that all types of forms in question are referred to as statistical reporting forms. That is how you should enter a search query on the Internet or in the directory of the legal reference system in order to download the latest versions of documents.
The fact that Rosstat does not require reporting from all organizations, but only from a sample, does not mean that the provision of information of this kind is some formality or action that is not mandatory. There is a separate law defining 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 may be a fine or a warning.
An important criterion for a procedure such as statistical reporting is timing. If the company transmitted the information to the Federal State Statistics Service, being late for the settlement date by more than a day, this may 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 an enterprise should reflect reliable information. It is unacceptable to distort information. The statistical reporting system at the enterprise should be built in such a way that the data provided to the official departments undergo a rigorous check for reliability.
One of the conditions for verifying the information that is sent to the Federal State Statistics Service is the obligation (provided for by the relevant rules of the law) to transfer state structures along with standard forms and constituent documents. Information from there is used to assign a special kind of codes and to include information about the company in a single register of enterprises controlled by the department.
If the company is reorganized or liquidated, but there is a requirement for reporting, documents must be submitted to Rosstat for the period while the company was operating in its previous status. In addition, the agency may request regulations reflecting the fact of reorganization or liquidation in order to make adjustments to the single register.
Actually, for what purpose does Rosstat collect statistics from enterprises? Why does the state need this information?
The main task of the department is to monitor the dynamics of economic development, the pace of industrial production and the provision of services. Evaluate how individual cities and regions are developing, study the dependencies of business success on the forms of ownership of enterprises in various industries, and 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 macroeconomic 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 economy.
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 the courts (consists of reporting forms on the activities of the courts of the first, appeal, cassation and supervisory instances for the consideration of criminal, civil cases, cases of administrative offenses, other materials of judicial control ), as well as criminal record statistics (for judgments that have entered into legal force). The first one reflects the volumes and categories of cases considered by the courts, their movement, observance of the procedural deadlines, the results of the review, the second - the practice of sentencing, the structure of the criminal record for the corpus delicti, the composition of the convicts by gender, age, occupation.Statistical reporting on the activities of courts of general jurisdiction and criminal record are divided into two types:
Current - is introduced for an unlimited period with a certain frequency of presentation during the year. It is divided into regulatory, which is a complete set of approved forms compiled on the basis of half a year and a year, as well as operational reporting, formed on a quarterly cumulative basis;
- One-time - it is introduced for a limited period of time, which is indicated in the order approving these reports, for example, a report on form No. 1-a “report on the work of 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 in reviewing criminal cases - form No. 1 - is generated on the basis of statistical registration cards for a criminal case (form No. 5) according to the number of criminal cases examined by the court of first instance, regardless of the results of a 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 civil cases (form No. 6) - records are kept according to the number of civil cases that are categorized.
- The report on the work of the courts of first instance in considering cases of administrative offenses - form No. 1-AP - is formed on the basis of registration and statistical cards for the case of an administrative offense (form No. 7), registration and statistical cards for the appealed decision in cases of administrative violation (form No. 7.1).
- Report on the amount of damage from crimes, the amounts of the material budget determined by judicial acts (form No. 4).
- Report on the review by courts of general jurisdiction of criminal cases on appeal (form No. 6-bMS) and the report on consideration by courts of general jurisdiction of civil cases on appeal (form 7-6MS).
Statistical records of criminal records contain information about convicted persons, sentencing measures and other decisions taken by the court.
Operational reporting is provided by district courts and justices of the peace in form No. 01, which contains the main sample indicators from regulatory statistical reporting on the activities of courts of general jurisdiction of forms No. 1; 1-AP; 2; 6-bms. 7-BMS for obtaining operational summary information on a quarterly basis with a cumulative total. Reporting is presented in electronic form in a program template in Excel format.
Reports are made in duplicate, signed by the person making the report and the chairman of the court. The first copies are sent to the Office of the Judicial Department, the second remain in court in the order.
If false information is found, changes are made within three days.
Enterprise Statistical Reporting
Statistical reporting is a centralized form of state control over the activities of organizations, enterprises, institutions through periodically supplied to the relevant authorities statutory statistical reports containing data on the organization’s activities for a certain period. The accuracy of the information in the statistical reports is certified by the signatures of the responsible persons. Options for providing statistical reporting: mail, teletype, fax, email and so on.Statistical reporting is divided into current and annual.
Consider in more detail what statistical reporting means.
Statistical reporting is a special form of data collection organization that is unique to state statistics. It is carried out in accordance with the federal statistical work program. State statistics include all types of statistical observations (regular and periodic reports, one-time counts, various kinds of censuses, sample, questionnaires, sociological, monographic surveys, etc.), the forms and program of which are approved by the State Committee for Statistics of the Russian Federation or by agreement with the authorities state statistics of the republics within the Russian Federation, territories, regions, autonomous regions and autonomous regions, cities of Moscow and St. Petersburg.
Information on 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 the first time in Russia created samples of a new type of machinery, equipment, apparatus, devices” 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 information collected, the methodology for their determination and the form of the reporting form, is developed and approved by the State Statistics Committee of the Russian Federation. Reporting forms, including financial results, are approved, in addition, 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 the quarter;
3. semi-annual - contains data for the six-month period;
4. annual - contains data for the year.
The most detailed is the annual reporting program.
Urgent reporting is often transmitted by telegraph (or email) 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 the available information that relates to the financial situation of a business entity, as well as the results of its business activities.
The reporting includes the completion of specialized forms specified by law or industry standards, figures are given by period, 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 figures for calculated taxes.
Statistical reporting is an official document that contains information about the work of the reporting facility, should be entered on a special form. Accounting data are the basis of statistical reporting.
The primary accounting includes registration of various facts (events, processes and transactions), produced as they are completed and, accordingly, on the primary accounting document. For example, you can take the birth certificate of a child. If this is a trade, then the primary accounting documents include orders for the release of goods, invoices, invoices. The primary accounting functions include observation operations, meaning the calculation of totals and recorded data.
All enterprises or institutions submit established statistical reporting forms defining various aspects of their activities. Only state statistics bodies have the right to approve existing forms of statistical reporting.
The current and annual reporting are distinguished by the period of time for which the reporting was provided. Annual reporting is if information is presented for the 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 having both quantitative and qualitative nature, which characterizes the activity of the enterprise in a specific period of time. As a rule, it is used to monitor indicators of the volume of products (or services provided), cash flow, aspects that reflect the personnel component.
The statistical reporting system, for example, in production, is characterized, first of all, by binding, and has an official character, and those documents that relate to it have legal force. State statistics authorities are an object that provides relevant information.
Consider the main types of statistical reporting. In the practice of the Russian state, there are two forms of reporting. Firstly, it is typical statistical reporting (or general), and secondly, specialized. Both of them, as a rule, are provided 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 \u200b\u200bthe national economy and for enterprises (institutions) of the national economy as a whole.
In accordance with the documentary fixation, all types of statistical reporting usually look like the type of form compiled according to the standards defined by law. 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 correct filling. Types of technological documents: paper and electronic. These forms are used in government statistics.
Does the size of the company matter? Today, many Russian firms classify themselves as such as a “small business”. In such a situation, it is important for the management of the organization to send data reflecting information on key performance indicators to the statistical authorities.
The required form must be filled out on the basis of the cumulative total. It should be sent quarterly, by the 29th day of the month that follows the reporting period. The main document by which the statistical reporting for SMEs is submitted is form No. PM (subject to adjustments in accordance with Rosstat Order No. 470).
The statistical reporting of the organization is a mandatory procedure. If the enterprise does not provide information to Rosstat, then a legal penalty of an administrative nature is guaranteed to it. This penalty may be a fine or a warning.
An important criterion for the mentioned procedure, i.e. statistical reporting, is the timing. And if the company transmitted the information to the Federal State Statistics Service, let’s say being late for the settlement date by more than a day, this can be regarded as failure to provide the appropriate forms. The result may also be a fine or warning.
It is important to remember that the statistical reporting of an enterprise should reflect reliable information. The distortion of information is unacceptable by law. It is important to build a statistical reporting system at the enterprise so that the data provided to official departments undergo a thorough check for reliability.
A serious condition for checking the information sent to the Federal State Statistics Service is the obligation (in accordance with the relevant provisions of the law) to transfer 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 a single register of enterprises, which is controlled by the department.
In view of the foregoing, reporting provides government authorities with critical 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, make an assessment of the integrated development of the country and regions, study the ratio of different forms of ownership by industry and region, and compare the performance 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 clear why the statistical reporting of an enterprise will always be of interest to state authorities at both the local and federal levels. If there are such reports that provide reliable and verified information and are timely transmitted to authorized collection organizations, statistical authorities will generate consolidated reports on the development of the region, the subject of the federation, or the state as a whole. If enterprises whose statistical reporting is required to be submitted to the authorities (and this is almost all organizations), for some reason violate the deadlines for its submission, or provide deliberately incorrect information about their situation, they may be fined administratively, determined by relevant legislation. It becomes clear why it is better not to joke with government agencies and, so that there are no misunderstandings, submit all the 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 form of statistical reporting has been created. Today they use a lot of unified forms of such reporting, which must be filled in time 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 information carrier. The procedure for submitting such data as determined by relevant legislation is important not to violate.
Education Statistical Reporting
The provision of statistical reporting has long been an integral component of the activities of educational institutions.Let me remind you that recently (in the summer and in the fall) new forms of statistical reporting have been introduced. For example, approved:
- quarterly form No. ЗП-education “Information on the number and remuneration of workers in the field of education by personnel category”;
- The annual form of federal statistical observation No. 1-DOP “Information on additional education and sports training for children”;
- annual form No. 85-K “Information on the activities of the organization engaged in educational activities on educational programs of preschool education, childcare and childcare”;
- annual form No. TZV-budget (approved in July, and in August the procedure for filling out this form was changed) “Information on the expenses of a budgetary, autonomous and treasury institution for the year”.
A new annual form of federal statistical observation No. ОО-2 “Information on the material-technical and information base, financial and economic activities of the general educational organization”, which will be valid from the annual report and which must be submitted to the Ministry of Education and Science of Russia by April 20 (with the introduction of a new handicaps lose their force: Appendix No. 6 of Form No. D-4, Appendix No. 3 of Form No. OSH-2, Appendix No. 7 of Form No. OSH-2 (consolidated) - Order of the Federal State Statistics Service No. 851).
Does the head of the educational organization need to pay attention to statistical reporting and what is the danger of ignoring the requirements of the Federal State Statistics Service?
It should be noted that relations between the educational organization and the Federal State Statistics Service are regulated by the Federal Law “On Official Statistical Accounting and the State Statistics System in the Russian Federation” (by the way, separate subdivisions of educational institutions, that is, any geographically separate subdivisions where stationary workplaces are created, must also submit statistical reports) (for example, branches)), and the reporting procedure is established by Decree of the Government of the Russian Federation No. 620.
Rosstat uses two methods of statistical observation:
- solid - all entities must fill out forms (for example, all autonomous, budgetary, state-owned institutions);
- selective - reporting is provided by individual entities (for example, Rosstat selected almost 70 thousand organizations that should report in the 1-T (prof) form; this form contains information about the number and needs of organizations in employees and must be reported from November 1 to November 28) .
Statistical reporting forms are approved by Rosstat. To help understand the many forms, Rosstat on its website posts a time sheet and an album of forms valid at the reporting date, as well as a calendar for their submission. In addition, any educational institution can get a list of all the forms by which it should report to Rosstat in one minute.
To do this, you need:
1) go to the site.
2) in the window that appears, fill out one of the three details of your institution, for example, TIN; then enter the verification code and click "Search".
3) a message appears 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 form a table in which not only the names of the forms will be indicated, but also the deadlines for their delivery. Further actions depend on the browser you are using: either the table will open in a browser window, or it will automatically be saved on your computer, or the browser will ask you to indicate the place where you want to save the table.
The forms and dates indicate the periods and frequency of reporting, in addition, respondents are also indicated there, i.e. those organizations that must fill out the form. Therefore, if you are handed some form of statistical reporting, then check whether you are required to fill it out.
Statistical reporting can be submitted in paper or electronic form (a qualified electronic signature is required). A paper report is submitted in person or sent by mail with a description of the attachment (the date the letter was sent is considered the date the report was submitted).
For violation of the deadlines for the provision of statistical data (it does not matter: they were late for a few days or did not provide at all) or for providing false data, article 13.19 of the Code of Administrative Offenses imposes a fine:
- the institution will pay from 20,000 rubles. up to 70,000 rubles., and for repeated violation - from 100,000 rubles. up to 150 000 rubles .;
- the head will pay from 10,000 rubles. up to 20,000 rubles., and for repeated violation - from 30,000 rubles. up to 50 000 rub.
The head of the educational organization by order may appoint an employee who will be responsible for the presentation of statistical reporting (such an opportunity is provided by paragraph 5 of the regulation approved by RF Government Resolution No. 620). In this case, a fine may be imposed on the employee, and not on the head.
In addition, the Law of the Russian Federation No. 2761-1 “On liability for violation of the procedure for submitting state statistical reporting” is still in force. There are only three articles in this law, two of which are repealed. In accordance with the current article of the said law, the organization must compensate Rosstat for the damage that arose due to the need to correct the distorted data of the consolidated statements.
Thus, statistical reporting requires careful attention on the part of the administration of the educational organization. The correct completion of the statistical reporting forms and their timely submission to the territorial bodies of Rosstat will protect both the head and the institution from major fines.
Statistical reporting
Sanctions for failure to provide primary statistics to Rosstat were changed (Federal Law No. 442-ФЗ "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 misconduct will be for officials from 10 thousand to 20 thousand rubles, for organizations - from 20 thousand to 70 thousand rubles.Prior to the amendment, responsibility for failure to provide statistical information was assigned only to officials - in the form of a fine, the amount of which could vary from 3 thousand to 5 thousand rubles.
Another innovation is the emergence of special liability for a similar offense committed repeatedly. In this case, a fine of 30-50 thousand rubles can be exacted from officials, and 100-150 thousand rubles from organizations. Recall that individual entrepreneurs are held accountable under the same rules as officials (note to Article 2.4 of the Administrative Offenses Code of the Russian Federation).
Finally, the conditions for bringing to administrative responsibility in the area of \u200b\u200breporting to Rosstat were clarified. If before Art. 13.19 of the Code of Administrative Offenses of the Russian Federation provided for punishment for violation of the procedure for the submission of statistical information and the submission of inaccurate statistical information, now they will be fined for failure to submit statistical data in the prescribed manner or for their late submission.
Legal entities and individual entrepreneurs are required to send to the Federal State Statistics Service, in a special form, 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 the Federal State Statistics Service) (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 paragraph 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 submit reports in paper form or in electronic form using an enhanced qualified electronic signature (clause 7 of the Regulation on the conditions for the provision of primary statistics and administrative data to the subjects of official statistics).
Report to the Federal State Statistics Service, or the Federal State Statistics Service, should enterprises and entrepreneurs.
Representatives of large businesses are required to hand over a large and varied amount of documentation, while small and medium-sized enterprises have simplifications 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.
A small business submits data for statistics if it is in a sample. Rosstat regularly conducts a selective analysis of economic indicators of the subjects - for a year, for a quarter, for a month. Therefore, the service carries out a constant sample, which can be any company and individual entrepreneur.
The forms submitted in the mode of selective observation are not static and often change.
Another type of FSGS observation is continuous analysis, usually a study of individual sectors of the economy and industry occurs. Since such work is time-consuming and lengthy, a continuous analysis is carried out every 5 years.
In the case of a sample, the bodies of the Statistical Service notify selected firms and individual entrepreneurs of the need to submit business information and report forms. Optimally, if 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 handed over only in electronic form, some of the documents can be submitted optionally - in paper or computer version. FSGS departments also inform about this - they usually post information on their website.
For the purposes of state statistics, a wide range of documents is provided.
If an LLC or individual entrepreneur fell into a sample or a full study, the entire package of accounting documents submitted to the tax office must be sent to the Rosstat branch.
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 need to be sent. Individual entrepreneurs are exempted from accounting and write data to the simplest registers - income and expense journals, etc.
As in the Federal Tax Service, the FSGS documents are submitted until March 31 of the year following the reporting period. Zero reporting is not presented to 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 posted on its website software for creating and filling out statistical forms. The program allows you to save files and then send to Rosstat.
This method has advantages over manual data entry:
Minimum errors;
time saving.
As stated, sample analysis forms often change. The FSGS regularly publishes form adjustments, the abolition of old ones and the introduction of new ones.
The source on which IP and firms need to rely is the 414th order, in which Rosstat regulates the basic provisions on statistical forms. In addition to it, the service introduces individual forms with individual orders.
The main array of documents needs to be prepared by firms of medium and large enterprises:
1-Enterprise - one of the most complex in structure and filling out the documents of Rosttat; must be taken before April 1 of next year;
P-5 - quarterly reports; surrenders until the 30th day after the end of the quarter; the coming date - until the 30th of October;
P-1 - monthly form; served at the choice of the subject in a computer or paper version; term - until the 4th day of the month, the next form must be submitted before September 4 - for August;
P-2 - served for each quarter until the 20th day and following the results of the year until February 8;
P-4 - reporting deadlines and periods depend on the number of employees in the enterprise: if less than 15 employees, then the form is filled out according to the results of quarters, if more - according to the results of months; term - until the 15th day after the end of the quarter or month.
In the territorial office of Rosstat, other types of documents may be required. Information about this must be obtained individually.
For a small business:
MP - report for the year, submitted by February 5th;
MP-nature - also a report for the year, submitted by January 25th; can be 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 according to the results of the year, to be submitted by March 2;
TZV-MP - a new type of report for small firms on revenue, approved by the 373rd order of the FSGS; applies 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 liability for late reporting. The following fines:
The fine for the company is 30-50 thousand rubles;
fine for an official of the company - 10-20 thousand rubles;
fine for repeated delay of the company - 100-150 thousand rubles;
30-50 thousand rubles for an official.
And according to Law No. 2761-1, Rosstat has the right to demand compensation from subjects for damage caused to the service due to failure to submit 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 the statistical and higher authorities constant information characterizing their activities. Reporting is provided according to a predetermined program in strictly defined terms and contains the most important indicators necessary in the daily work process.
A specially organized observation is an observation that is organized for a specific purpose on a specific date to obtain data that, for various reasons, is not collected by statistical reporting, as well as to verify statistical reporting data.
Specially organized statistical monitoring requires specially trained people, a specially designed program, is time-consuming and expensive. For example, a population census is carried out simultaneously throughout the country, covering all living at a critical moment in time.
A register is a form of continuous statistical monitoring of long-term processes by a combination of indicators.
The most famous are two types of registers: population registers and business registers.
Population registers is a named and regularly updated list of residents. Observation is carried out according to the following criteria: gender, date and place of birth (permanent data), marital status (variable sign). Information in the register is entered for each born or arrived from abroad. In the event of death or departure for permanent residence in another country, data from the register is deleted. Such registers are maintained in countries with a small population and for a limited number of features, as this is expensive.
The register of enterprises is maintained for all types of economic activity. For each enterprise, the following information is in the register: time of registration of the enterprise; his name; address; legal form; organizational structure and management structure; types of economic activity; number of employees; etc.
Currently, the Russian Federation has a unified state register of enterprises and organizations (EGRPO), which contains data on all enterprises, organizations, institutions, any form of ownership and any type of activity, including public organizations.
Statistical observation differs in organizational forms, types, sources of information and how to collect 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 arrive at the appropriate statistical authorities within a certain time frame. Information must be submitted in the manner prescribed by law reporting documents. Reporting documents must be filled out on the basis of the primary accounting data and signed by the persons responsible for the information provided. State statistics bodies approve statistical reporting forms.
In commercial activities, reporting is divided into:
1) nationwide - is mandatory for all organizations and is presented in a consolidated form to state statistics bodies;
2) interdepartmental - this reporting is valid within departments and ministries.
The following reporting forms are available:
1) they call standard 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 introduced into this organization;
3) the reporting provided by each enterprise at equal intervals of time is called periodic;
4) reporting, which comes to the statistical authorities as necessary, is called one-time reporting.
The longer the time period for which the organization (enterprise) reports, the wider 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.
Currently, there are a large number of ways for statistical data to be received by statistical authorities, for example, mail and urgent are 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 the enterprise.
Statistical Accounting
Based on the current accounting data, a statistical report is compiled regularly (usually once a year). The statistical report consists in filling out a special tabular form. For each type of cultural institution, its own typical form of statistical report is filled out according to the album of standard forms of the State Committee on Statistics (Goskomstat). The content of such a form includes detailed instructions for filling it out, so that the preparation of a statistical report is usually not particularly difficult - provided that the current accounting is well established. Otherwise, the design of a statistical report turns into “creativity” of a dubious nature.The form of the statistical report is filled out in triplicate after the end of the reporting year, signed by the management of the company and transmitted (sent) to the regional authority of the Goskomstat and to a higher departmental authority (founder). One copy remains in the archive of the company.
Higher authorities sometimes require, as an appendix to the statistical report, a detailed explanatory note on the activities of the company (annual information report). Goskomstat does not require such a report.
Despite all the vulnerability to criticize 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 the scale of the country as a whole. Therefore, statistical indicators cannot be arbitrarily changed — 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 statistics in the field of nature management and environmental protection is one of the sources of environmentally significant information. Statistical records are kept by both the Federal State Statistics Service (Rosstat) and special government agencies in the field of nature management and environmental protection.
The state statistics bodies are provided with information on the state of the environment, types and levels of harmful effects on it, both legal entities - nature users and specially authorized state bodies.
Rosstat and its territorial divisions keep records of environmentally significant information according to the following forms approved by the Decrees of Rosstat:
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-LH (annual) "Information on forest protection";
- Form N 1-LH "Information on reforestation";
- Form N 5-LH “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 on state nature reserves and national parks";
- Form N 01-GR "Information on exploration work";
- form N 4-OS "Information on current costs for the protection of the environment, environmental and environmental payments";
- as well as in some other forms.
The issues of reporting by nature users about 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 environmental management and environmental protection. An exception is the Federal Law "On Production and Consumption Wastes" (Article 19) and the Forest Code of the Russian Federation (Articles 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 conditions of development of market relations, the directorates of companies and joint-stock enterprises submit reports on their environmental activities to shareholders. Highlighting environmental aspects, for example, in accounting and financial statements, both the volume of environmental investments and the economic effect achieved through them are calculated (for example, the amount of money saved as a result of the introduction of energy-saving technologies, a higher share of recycling, etc. .).
Tax Statistical Reporting
In accordance with the current legislation, at the end of the reporting period, enterprises of any form of ownership are required to prepare and submit to the state bodies (tax inspection and territorial offices of the federal statistics agency) accounting, statistical and tax reporting.Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about property, liabilities of the organization and their movement through continuous, continuous and documentary accounting of all business transactions.
Statistical accounting studies the mass phenomena and processes of public 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 (production volume, its dynamics, payroll, labor productivity, etc.). When establishing them, statistical accounting uses all types of accounting meters, and when summarizing individual data, operational and accounting indicators are used.
Tax accounting refers to a system of summarizing information to determine the tax base for tax on the basis of 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 separate accounting for certain types of activities, the income of which is taxed at a different rate than the main one, recognition of the organization’s income and expenses not only on an accrual basis, but also on a cash basis, special rules for determining the date of recognition of income and expenses, inclusion in the composition of expenses of individual costs within the established norms.
The procedure for conducting tax accounting, the forms of accounting registers are established in the accounting policies of the organization for tax purposes, approved by the relevant order (decree) of its head. If a taxpayer has started to carry out new activities, he is obliged to determine and reflect in the accounting policy the principles and procedure for reflecting these activities for tax purposes. The generation of tax accounting data implies the continuity of chronological reflection of accounting objects for tax purposes (including operations whose results are recorded in several reporting periods or 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 recorded for tax purposes in the current tax (reporting) period; the amount of the balance of expenses (losses) to be allocated to expenses in the following tax periods; the amount of congestion in the calculations with the budget for income tax. The content of tax accounting data is a trade secret.
The composition and forms of statistical reporting vary significantly depending on the scope of the enterprise.
The following are among the most informative as additional sources of information when analyzing the financial statements of an enterprise:
Form No. 5-З (quarterly, annual) “Information on the costs of production and sale of products (works, services)”, approved by resolution of the State Statistics Committee of Russia No. 74;
- Form No. 1 - the enterprise (annual) “Basic information on the activities of the enterprise”, approved by the Decree 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 Resolution No. 54 of the Goskomstat of Russia;
- Form No. 1-FPG (semi-annual) “Information on the activities of the financial and industrial group”, approved by resolution of the Goskomstat of Russia No. 54.
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, tax accounting should be carried out by enterprises in parallel with accounting. However, in the information plan, there is also a close relationship between the accounting and tax reporting data. 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, and the calculation of the tax base serve as confirmation of tax accounting data. In turn, analytical tax accounting registers are forms of systematization of tax accounting data for the reporting (tax) period without distribution (reflection) to 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-operating operations, profit (loss) from non-operating operations.
However, due to the fact that accounting and tax accounting are separate, most of the indicators of financial statements for the preparation of tax reports are specially adjusted. In addition, for tax purposes, the moment of sale can be determined both “by shipment” and “by payment” depending on the accounting policy adopted by the organization, and in accounting all sales turns are recorded 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 when the revenue is recorded for tax purposes “for payment”.
Nevertheless, much can be verified (both cameral and documentary), especially with respect to the taxpayer enterprise, namely:
The correctness of determining the balance sheet currency (all totals for the sections of the asset and liability are recounted, as well as all data at the beginning of the reporting period are verified with the same data from the previous report);
- the correct determination of the tax base (calculated tax base for each tax);
- coordination of indicators of forms of financial statements (individual indicators are checked for compliance);
- the correctness of the preparation of tax and accounting statements based on the data of accounting registers.
Thus, explanations and additions to the statements are used in the process of data analysis to explain the reasons for deviations of the financial results and the financial condition of the organization, allow us to assess the current level and trends in the financial condition.
Statistical Reporting Analysis
Features of a specific analytical activity determine the specifics of the methods of its implementation. Under the method of analysis is understood the dialectical method of 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 causes of changes in these indicators, the identification and measurement of the relationship between them in order to increase socio-economic efficiency.A technique in the broad sense is usually understood as a combination of methods and rules for the expedient implementation of any work. In the analysis of economic activity, the technique is a set of analytical methods and rules for researching the activities of the municipality, in a certain way subordinate to the achievement of the goal of analysis. Distinguish between general and private methods. The general technique 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 specify the general, depending on the branch of the economy, type of production or object of study.
Any analysis technique contains such moments as:
The goals and objectives of the analysis;
- objects of analysis;
- a system of indicators with which each object of analysis will be investigated;
- a description of the methods for studying the studied objects;
- data sources for analysis;
- instructions for organizing the analysis;
- guidance on the design of analysis results;
- consumers of analysis results.
The most important element of the AHD methodology are technical and analysis methods.
Among them, we can distinguish traditional and non-traditional.
The traditional methods and techniques include:
The horizontal (trend) method;
- vertical (structural) method;
- comparison method;
- grouping method;
- balance sheet method;
- graphic method;
- methods and techniques of factor analysis.
To non-traditional methods and techniques include:
Methods and techniques of functional cost analysis;
- methods and techniques of marginal analysis;
- heuristic methods and techniques;
- linear programming methods.
Let us dwell in more detail on the characteristics of some of them.
The comparison method involves matching:
Actual values \u200b\u200bof indicators with planned 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;
- achieved results with average territorial indicators to determine the place occupied by the municipality in a group of territories, etc.
The grouping method (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 general indicator. A balance comparison of the influence of factors is carried out when comparing different sides of the same object. This method is also a means of calculating the correctness of the calculations, since a violation of equality indicates the presence of an error.
The graphical method is mainly used to make the trends and relationships of the studied indicators more expressive and understandable. The graphic image of the analyzed indicators and processes can be linear, columnar, circular, volumetric, coordinate, etc. The graph, regardless of how it is built, must correspond to the economic nature and direction of change of the reflected indicators, be simple, accurate, visual, large-scale, have an explanation of the meaning of the lines, colors, shades, names of indicators, etc.
Linear programming methods are used to solve many extreme problems, which boils down to finding the maximum and minimum of some functions of variables.
Linear programming methods are based on solving linear equations when the relationship between the phenomena being studied is strictly functional. In economics, using these methods, the optimal overall equipment performance can be calculated, the problems of the optimal distribution of available resources, and transportation 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 for quantitative measurement of current events and for predicting their further development.
Under the factor analysis refers to the methodology of a comprehensive and systematic study and measurement of the impact of factors on the value of effective indicators.
In the analysis of economic activity, factors are the driving forces that have a positive or negative impact on economic processes and the results of economic activity.
According to the degree of impact on the results of economic activity, factors are divided into primary and secondary. The main factors are those that have a decisive effect on the effective indicator. Secondary are those that do not have a decisive effect on the results of economic activity in the current conditions. It should be noted that one and the same factor, depending on the circumstances, can be both primary and secondary.
One way to organize 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 in the case 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 substitution methods, absolute and relative differences.
Replacing a basic private exponent with an actual one is called substitution, and the method by which these substitutions are made is called the chain substitution method. The number of substitutions is equal to the number of particular indicators, and the number of settlement positions is one more due to the availability of source data. The factor whose influence must be determined is considered as a variable, and all others with respect to it are considered as constants. The result of the influence is determined by the difference between the calculated value of the summarizing indicator and its previous value.
The method of absolute differences provides for calculating the influence of each factor by 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, but only by the algebraic deviation of the reporting indicator from the basic. This allows, without subsequent calculation of the difference in the generalizing indicators, to determine the influence of the particular factor on the generalizing indicator.
The method of relative differences is considered one of the most effective methods of factor analysis. It is used to measure the influence of factors on the growth of the effective indicator, when the initial data contain the previously determined relative growths of factor indicators in percent or coefficients.
The index method is based on relative indicators of dynamics, spatial comparisons, implementation of the plan, 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 relate to deterministic factor analysis, that is, analysis in which the relationship of factors with an effective indicator is functional. In addition to deterministic analysis, there is stochastic factor analysis. It is a methodology for studying factors whose relationship 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 searching for cheaper ways to fulfill 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. It is created and exists to satisfy certain needs, that is, to fulfill certain functions. All functions that the object performs can be divided into primary, auxiliary (additional) and unnecessary (unnecessary). Therefore, all the costs of creating an object are divided into the necessary for the object to fulfill its functional purpose and excessive costs as a result of imperfection of technological solutions. In addition, it should be noted that each function can be performed in different ways through different technical and technological solutions and, accordingly, requires different amounts of costs. Choosing one way or another way to implement a particular function, you can pre-determine the minimum amount of costs for its creation.
Labor statistics
For a quick assessment of the state of the labor market, all enterprises (except small businesses) submit data to the state statistics bodies in the form No. P-4 “Information on the number, wages and movement of workers, approved by resolution of the State Statistics Committee of Russia No. 57.The analytical capabilities of this form are determined by the composition of the indicators and the frequency of their presentation.
Section 1 “Number and accrued wages” is filled out monthly and contains the following indicators:
The average number of employees;
payroll fund;
social benefits.
Information is provided for the current and previous months as a whole for the enterprise and in the context of certain categories of employees:
Payroll number of employees;
external part-timers;
employees performing work under civil law contracts.
This allows you to determine the structure of the number of employees, the wage fund, evaluate the corresponding structural changes and the monthly dynamics of all indicators.
Section 2 “Use of working time” is filled out 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 holidays initiated by the administration. This makes it possible to analyze the efficiency of use of working time and identify the reserves of increasing the labor potential of the enterprise.
Section 3 “The movement of workers and the expected release” describes the intensity of the turnover of the workforce — the hiring and retirement of workers, as well as the availability of vacant jobs or an expected decrease in the number of employees. The information allows you to judge the business activity of the enterprise and is relevant for territorial employment services.
State statistics bodies periodically conduct a study of costs associated with the consumption of living labor resources and to be included in the total amount of production costs.
In the form No. 1 (labor force), “Information on the composition of the organization’s labor costs”, in accordance with International Standards, the following types of costs are identified:
1) payment for hours worked;
2) payment for unworked time (regular and study holidays, payment of grace hours for adolescents, people with disabilities, payment of downtime not caused by workers, etc.);
3) one-time incentive payments;
4) payment of food, housing, fuel, included in wages;
5) expenses of the organization to provide workers with housing;
6) expenses of the organization on the social protection of workers;
7) the cost of vocational training;
8) the costs of cultural services;
9) expenses not attributed to the previously mentioned classification groups (travel expenses, compensation payments-allowances for traveling work, shift method, field allowance, payment for uniforms, etc.);
10) taxes and fees associated with the use of labor (fees for attracting foreign labor, local targeted fees for police maintenance, landscaping, educational needs).
The information presented in this form allows you to establish the average number of employees of the organization and calculate the following key indicators:
The average monthly and average annual wages of employees of the organization (payroll and external part-time workers);
monthly average and average annual social benefits 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 wage data by type of economic activity, when filling out data on the wage fund (column 5), as well as international comparisons when filling out statistical reports on labor, the organizations accrued in the wage fund include:
Amounts of wages in cash and non-monetary forms for worked and unworked time;
compensation payments related to working conditions and working hours, surcharges and allowances, bonuses;
one-time incentive payments;
payment of food and accommodation, which is systematic.
In the form No. 1-T, the monetary amounts accrued for the reporting period (taking into account personal income tax and other deductions in accordance with the legislation of the Russian Federation) are shown, regardless of the sources of payment, estimates items and tax benefits provided in accordance with payment documents, according to which Payments are made with employees on salaries, bonuses, etc., regardless of the period of their actual payment.
Line 14, column 5 shows the remuneration of persons who are not on the payroll of the organization’s employees for the performance of work under civil law contracts, the subject of which is the performance of work and the provision of services, if the organization does not pay for the work 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 on the basis of estimates for the performance of work (services) under this agreement and payment documents.
The same line 14, column 5 shall include the remuneration (remuneration, fee) of other non-scheduled personnel with whom no employment contracts or civil law contracts have been concluded, in particular payment for translations, publication of articles, consultations, lecturing; remuneration to members of the board of directors of a joint-stock company, founders, dismissed union workers, etc. The same line shows the delayed payroll for laid-off workers.
Payments of a social nature (column 6) include the amounts of funds associated with the social benefits provided to employees, in particular for treatment, recreation, travel, employment (without benefits from state social extra-budgetary funds).
Unfortunately, the statistical reporting has a limited number of accounting indicators for labor, which does not allow us to sufficiently analyze labor productivity and efficiency, the dynamics of changes in the personnel composition and working capacity of employees. Such a comprehensive analysis can only be carried out based on the materials of specific agricultural organizations.
Legal entities (except peasant (farmer) households and small businesses), in the presence of arrears of wages to employees, submit monthly information in the form No. 3-F "Information on arrears of wages".
Wage arrears are considered to be the amount of wages actually accrued to employees, but not paid within the period established by the collective agreement. The number of days of delay is considered starting from the day after the expiration of this period. According to organizations (without small businesses), total wage arrears are set on the 1st day of the next month.
Statistical Reporting Instructions
The report is submitted by:Enterprises with equity participation (at least 10 percent) of shares (stakes, shares) or authorized capital) of foreign investments (joint ventures), as well as subsidiaries and branches with an independent balance;
- enterprises wholly owned by foreign investors, as well as their subsidiaries and branches, which 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 reporting is provided directly to the parent company with foreign investment.
The report is submitted quarterly on the 8th day after the reporting period: to the state forecast body at the location of FDI or to the management body that made the decision to create this FDI.
The report on the 1-WES form is compiled by sections:
I. Production.
II. Work.
III. Export, import, sale of goods and services in the domestic market.
IV. Financial activities of enterprises.
Each section of the report is compiled on separate sheets in strict accordance with the instructions and the completion of all indicators.
The address part of the report form is filled in with the full name of FDI or the branch of which FDI, with the foreign partner, the exact address, with the phone number, registration number assigned by the Ministry of Finance of the republic, ownership and the national economy, depending on the nature of the main activity. Indicate the amount of the authorized capital at the time of registration and to the current date in thousand rubles. and thousand US dollars and shares of a foreign partner for the reporting period in thousand rubles. and thousand US dollars.
Deposits in the authorized capital can be in the form of cash, targeted bank deposits, shares, shares and other securities, 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 contributions to the authorized capital were in the form of cash, then the moment of registration should be considered the moment of registration with the bank, if in the form of machinery, equipment, property, etc., the moment of registration in the bank statements of the book value.
The column "Authorized fund" is filled in the national currency, also in US dollars at the time of registration and at the current date.
In section I of the report - “Production of products”, the PIDI provide a cumulative total from the beginning of the year of data on the volume of production of goods, work, services in current prices in soums.
When filling out this section, you must use the standard instructions for compiling reports of industrial enterprises on products.
On line 01 "Volume of products, works, services" the total cost of products (works, services) for all types of activity is reflected 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 developed during the reporting period by all the shops of the enterprise intended for external and non-industrial needs of their enterprise, the cost of scientific and technical products and software products for computers, a software device management, the cost of the semi-finished products of its production and the production of auxiliary and similar industries, released for the reporting period to the side and for the non-industrial needs of their enterprise, are nce works (services) of industrial nature performed by orders from or to non-commercial farms of the enterprise.