Help confirmation of the main activity number of employees. What is the financial and economic activity of the enterprise. main economic activity

The work of any enterprise requires not only constant implementation modern methods increase, but also qualified work in the field of financial and economic activity.

Definition of the concept

The definition of financial and economic activities means the purposeful activities of employees, which should optimize the work of the company on the basis of certain calculations.

This type of activity is characterized primarily by the volume of sales finished products, quantity and nomenclature of manufactured goods.

Production volume depends on factors such as:

• production capacity level;
• a sufficient amount of raw materials;
• availability of the necessary equipment configuration;
• availability of sufficient labor force;
• streamlined sales of finished products.

Despite the fact that the financial and economic activity of an enterprise depends on many factors, they are not all amenable to formal assessment.

For forming an assessment pay special attention to resources such as:

• labor;
• material;
• financial.

Objectives

Each operating enterprise has its own goal, which is set directly by the managers themselves.

Financial and economic activities in this is a tool to solve the assigned tasks.

This type of activity should be purposeful. To achieve its effective performance, it is necessary to constantly balance common sense and calculations.

The risk of making the wrong decision in terms of financial and economic activities is always high, which can lead to a deterioration in the position of the enterprise and a deviation from the set course.

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Maintenance procedure

The conduct of financial and economic activities primarily depends on a well-designed plan, which consists of parts such as:

• title part;
• content;
• text part;
• tabular part.

Let's consider each of the points in more detail.

Head part

This part indicates officialswhich have the right to be the purpose of maintaining similar activities, with the obligatory confirmation of the seal.

Besides indicated:

• company name;
• date of creation of the document;
• the address of the location of the enterprise.

At the end, a number and signature are put.

This part of the plan for conducting financial and economic activities has the smallest volume and includes the content of the text and tabular sections.

Text part

In this part of the document must be clearly stated:

• purpose of implementation labor activity an enterprise or its separate subdivision;
• type of work and description of their paid part;
• the total cost of all property of the enterprise at the time of this document;
• another additional information, which is added at the request of the management.

Tabular part

To this part of the plan are recorded:

• information about the financial condition of the enterprise (financial assets and other liabilities);
• information on receipts and payments of the enterprise.

Indicators financial condition businesses are always reflected for the most recent reporting period.

It should be noted that in the tabular section it is necessary to indicate:

• the amount of the debt;
• the size of the loan debt;
• the total value of the property of the enterprise.

Display payment targets it is always necessary to form in the section “Payments”.

First of all, they should be directed:

• to pay employees of the enterprise;
• to pay tax fees;
• to purchase necessary equipment to provide stable work enterprises, raw materials and so on.

The entire process of conducting financial and economic activities must be monitored by the top management of the enterprise in order to avoid a worsening of the situation.

The procedure for forming the Plan of financial and economic activities of the institution is discussed in the following video lesson:

Required documents

Accounting for budgetary enterprises is carried out using accounting accounts in strict accordance with, which is approved by the Government of the Russian Federation. Its structure is based on international standards.

To the account grouping database qualified economic features business operations of the enterprise.

The formed structure of the Chart of Accounts allows, if necessary, to receive all the necessary information in the conduct of financial and economic activities.

All accounts that are necessary for conducting financial and economic activities consist of several groups, namely:

• balance sheet;
• off-balance sheet.

In turn, balance sheet accounts include 8 classes... Let's consider in more detail:

1. 1 class. Non-current assets. All accounts from this class are primarily used when accounting for tangible and intangible assets of the enterprise. These assets are intended for long-term use and in no way serve as a sale or expenditure in the coming year.
2. Grade 2. Stocks. In this class of accounts, the assets of material turnover are taken into account, which are on the balance sheet of the enterprise and will be sold during the year.
3. Grade 3. Funds, calculations and other assets. In grade 3 those funds are taken into accountthat reflect the current state of assets, namely:
   • cash balance;
   • availability in banking organizations;
   • settlement with debtors.
4. 4th grade. Own financial capital. Invoice documentation from this class is used in determining results performance of various organizations.
5. Grade 5. Long-term commitment. This class of documentation is used to record liabilities that will be settled at the beginning of the next year.
6. 6th grade. Current responsibility. Documents by which the settlement of obligations will be made during the current year.
7. 7th grade. Profit. From this class, documents are taken into account, which display income from budget and own funds.
8. 8th grade. Costs. The documentation is used in the process of accounting for the actual and budget expenditures of the enterprise.
9. In addition to the basic documentation from these accounts, others are used. They are classified as class 0. 0 grade. Off-balance sheet accounts. This documentation is used when calculating material values, other assets and liabilities.

It is worth noting that this documentation of these classes is integral part effective management of financial and economic activities of the enterprise. If you ignore any document, the efficiency can be significantly reduced.

Analysis order

The main role in the efficiency of the enterprise is played by analysis of financial and economic activities.

IN analysis lies economic science, which, first of all, allows you to give:

• economic assessment of the enterprise;
• assessment of the property and financial condition of the enterprise;
• the economic situation of the enterprise as a whole.

The main goal of this analysis is to identify unused funds and their further implementation to improve the economic situation of the enterprise, including the efficiency of the production part.

Upon completion of the analysis of the financial and economic activities of the enterprise, decisions are made on further actions aimed at achieving the set goals.

A simple example of this.

The consumption rate of raw materials, which is spent on the production of products, is set taking into account its optimal reduction in volume, which will not affect the quality of the finished product, but at the same time, the level of competitiveness increases.

After analyzing the financial and economic activities, you can easily see the correctness or incorrectness of actions that contributed to the deterioration of the quality of the goods, and thus caused losses to the enterprise.

For financial and economic analysis of the enterprise huge responsibility is imposed.

With its help, you can identify the presence of any financial problems at the enterprise, to find out the causes of their occurrence, as well as to determine further actions that will contribute to their prompt solution. With the help of this analysis, it is possible to find out the level of solvency and the degree of the enterprise, including forecasting a possible situation related to insolvency.

In the process of conducting financial and economic analysis can be identified factors that, if ignored further, could lead to.

Today it is impossible to imagine the activities of any enterprise that would not carry out such an analysis. According to statistics, more than 70% of enterprises, after conducting such an analysis, were able to predict their possible bankruptcy, and moreover, to find ways to eliminate financial problems and avoid insolvency.

Based on the analysis results can:

• to identify factors of deterioration of the economic condition of the enterprise;
• find ways to effectively improve performance;
• eliminate internal factors impact on financial and economic activities;
• see the big picture of financial and business activities.

The goals and rules for analyzing the financial and economic activities of an enterprise are described in the following video lecture:

To confirm the main view economic activity a number of documents are submitted to the social insurance fund by the company's accountant, the list of which is prescribed in a special order. An explanation of the balance sheet for the previous year, a statement and a certificate are sent by the company by April 15th. After checking the documentation, the relevant authorities notify the organization within two weeks of the insurance rate that the company is obliged to apply in taxation.

You will need

• - company documents;
• - Order of the Ministry of Health and Social Development of Russia No. 55 of 31.01.2006;
• - annexes to the order of the Ministry of Health and Social Development of Russia No. 55 dated 31.01.2006;
• - explanatory note to the balance sheet for the reporting year by type of economic activity;
• - OKVED;
• - personnel documents;
• - balance sheet.

Instructions

Order No. 55 of the Ministry of Health and Social Development of Russia dated January 31, 2006 approved the procedure for confirming economic activity. An application form is attached to the main text of the document. It must reflect all the necessary data. Start by specifying the date of completion, the name of the branch of the social insurance fund at the place of registration of the company.

Write the full name of the company shown in constituent documents when creating an enterprise. Enter registration number organization assigned to the company as the policyholder. Enter the subordination code. Check the box for a budget institution if the company is one.

Attach a certificate confirming the main type of economic activity to the application. The form of the document is Appendix No. 2 to the corresponding order. Indicate in the certificate the date of its completion. Enter the name of the company, TIN of the company, date, number, place of registration in accordance with the Unified State Register of Legal Entities. Write the address of the location of the organization, personal data of the director and chief accountant of the company.

Indicate in the certificate the average number of employees, which is calculated by dividing the number of employees for each month of the reporting year by 12. Please note that the average number of employees should be included in the average number of employees who perform a labor function at the enterprise. Exclude from this figure laid-off workers transferred to another organization.

Fill out the table in which you indicate the amount of income, earmarked income, as well as the percentage of income for each type of economic activity, if there are several. Do not forget to enter the number of employees employed in separate form activities.

Now write the name of the main economic activity, its code in accordance with the classifier. It is selected as follows. Determine which type of work the greater number of employees. Or choose the type for which the share of income is the highest compared to other activities.

All issues related to contributions for pension and medical purposes have been monitored by the Federal Tax Service Inspectorate since 2019. However, payments for injuries and the need to confirm OKVED remained the responsibility of social insurance.

The value of the rate on contributions for accidents and occupational diseases (NS and PZ) depends on the type of business of the legal entity and individual entrepreneur. The higher its danger, the greater the percentage of the contribution.

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If the company does not declare its main activity, the FSS will calculate the contributions for injuries at the maximum rate specified in the Unified State Register of Legal Entities. This rule was approved by the Government in the Resolution No. 551 of 17.06.16.

How to define it

The procedure for certifying a type of economic activity consists of several sequential actions:

Until the rate is received, the payment for injuries is calculated and transferred at the rate of 2019. If the FSS increases the risk class for 2019, then the calculated contributions must be adjusted and paid. In this case, late fees and penalties do not apply. When the rate is reduced, an overpayment is formed, which should be taken into account in future calculations and an updated calculation for the 1st quarter of 2019 must be submitted to the fund.

Who is required to submit the document

All legal entities are required to confirm the main type of business, including those that had no revenue and were not engaged in entrepreneurship.

If a company is established in 2019, it does not need to certify leading activities. The company will transfer contributions for injuries in 2019 at the rate assigned to the type of business specified during registration and which is key according to the Unified State Register of Legal Entities (clause 6 of the Procedure).

Main activity must be confirmed separate subdivisions, for which the following conditions are met (clause 8 of the Procedure):

• assignment to an independent balance sheet;
• the presence of a current account;
• independent calculation of earnings for workers.

Private entrepreneurs are not obliged to annually certify the rate of contributions from the National Assembly and PZ established for their work. They choose their main activity once - when registering. It is reflected in the USRIP and according to it, the social insurance employees set the IP contribution rate. The fact that there is no need to confirm the bet is evidenced by clause 10 of the Rules, approved in Resolution No. 713 of 01.12.05.

Contributions from the National Assembly and PZ are paid from the total income of workers working on labor agreement... If the entrepreneur has concluded with natural person a civil contract, then from the citizen's earnings, the injury contribution is transferred, if this is stated in the contract.

Entrepreneurs who do not have hired employees pay contributions on a voluntary basis. On its own initiative, an individual entrepreneur can change the OKVED into the USRIP. At the same time, he is set new tariff according to NS and PZ, depending on the assigned occupational risk class.

In this case, the entrepreneur needs to certify the leading type of business for 2019. Otherwise, social insurance will not take into account the adjustments and keep the previous rate, which may be lower than the newly approved one. This will subsequently lead to underpayment of contributions, penalties and fines.

Submission deadline in 2019

Business entities are required to submit papers for certification by OKVED before April 15 of the year following the reporting year (clause 3 of the Procedure). In 2019, the deadline is Saturday - a day off.

In contrast to the rule established for all reports, the maximum day for submitting confirmation of OKVED, which coincides with a non-working day, is not moved forward to the next weekday. This year's certificate must be submitted by Friday, April 14th.

The Order approved by the Ministry of Health and Social Development does not determine by what date the documents must be submitted.

There is another opinion, which is supported by some lawyers. According to him, the document can be handed over on the 17th, which will not be a violation. Supporters of this point of view refer to Art. 193 of the Civil Code of the Russian Federation. It establishes the transfer of deadlines for the delivery of any reports from weekends to working days.

In accordance with this article, the submission of a certificate and statement on April 17 is the timely fulfillment of the obligation of economic entities to confirm OKVED.

The correctness of the position is proved by the letter of the FSS No. 02-09-11 / 16-07-2827 dated 02/08/17. It says that in 2019, the deadline for submitting documents to confirm the main direction of activity, falling on a weekend, is postponed to the next weekdays - April 17.

A sample of filling out a confirmation certificate in the FSS

The data for entering the form is taken from the reporting for 2019.

A sample certificate of the type of activity in the FSS includes the following information:

• date of filling;
• company name, TIN;
• date and place of registration, assigned number ();
• start date of work;
• registration address;
• Full name of the director and chief accountant;
• the average number of employees over the past year.

Under the table they write the name of the main direction of work, its code, the director and chief accountant sign, and a seal is put. Average headcount workers are reflected only by non-profit structures.

According to the table, it is determined which activity is the main one. If the percentage for several types is the same, then the main one is the one for which the professional risk is higher.

Together with the certificate, a statement is provided to the FSS, which reflects information about the main activity.

It indicates:

• date of filling;
• the name of the FSS branch;
• the name of the policyholder, his number in the FSS,;
• activity name and code;
• base documents: certificate and copy;
• number of applications;
• director's signature.

The fund employee puts a stamp on the form, the date of acceptance and a signature with a decryption.

When preparing confirmation papers for 2019, it is necessary to indicate OKVED from the OK 029-2001 codifier. This is due to the fact that the organization confirms the type of activity for the past period when the old codes were in force. The fund's specialists will independently recode the presented figures and set the tariff according to the new classification (order of the Ministry of Labor No. 851n of 12/30/16).

Submission methods

Confirmation certificate to the FSS is provided personally or sent by mail. The Foundation recommends using the state services website www.gosuslugi.ru.

The social insurance website posted detailed instructions on how to do it. On the FSS website on the left, you need to select the "State services" section and click the "OKVED confirmation through the public services portal" tab. A Word file with instructions will appear on the screen.

The guide includes the following points:

• go to your personal account on the portal;
• in the section "Public services" select "all services";
• press "Ministry of Labor and Social Protection of the Russian Federation";
• choose "FSS RF";
• choose the required service from the proposed list;
• click "Get a service";
• fill in the appeared application form;
• click "next";
• attach a certificate and a copy of the explanation to the balance sheet, click "submit an application".

This completes the procedure. It takes no more than 10 minutes. The Social Security Fund will receive the documents within five minutes.

When sending electronically, papers must have reinforced digital signature... This is stated in clause 3 of the Procedure and clause 47 of the Administrative Regulations adopted by order of the Ministry of Labor No. 178n dated 06.09.12.

Insurance Fund Notice

The rate of payment for injuries is influenced by the occupational risk class assigned to the organization. It is determined by the main activity of the policyholder.

After receiving the securities, social insurance within two weeks notifies the economic entity of the amount of the tariff for the NS and PZ, established based on the risk class (clause 4 of the Procedure).

If in the past period the organization was engaged in several types of activities for which it received the same revenue, the main one is the one that has a higher professional risk. (p. 2 of the Procedure).

The approved tariff is used during the year in which the application and confirmation certificate were submitted to the FSS for the last year.

To apply the injury rate from the beginning of 2019, you need to confirm which activity he had leading in 2019.

Before receiving the notification, the company must use the previous tariff (clause 11 of the Procedure). If the new rate is higher than the previously applied one, then from January 1, the contributions will need to be recalculated.

The notification from the FSS will indicate the type of business of the insured and the corresponding OKVED code for the new codifier.

When the insured sends documents through the website of public services with a notification of the assignment of the tariff, he can be familiarized with the personal account on the portal.

If you don't take

If the organization does not confirm the main direction of activity, then the fund will establish for it the maximum occupational risk class out of the types of activity specified in the Unified State Register of Legal Entities. This follows from the Government Decision No. 551 of 17.06.16. In this case, it does not matter whether the organization conducted its activities according to this OKVED or not.

If you are already registered as an attorney in some area and plan to start new species there, then you do not need to re-register. Starting a new activity, you will simply calculate the flat tax taking into account the added physical indicators. But tax authorities sometimes try to charge additional UTII for those periods when the new "imputed" activity has not yet been carried out. And only on the basis that you are already registered as an attorney and, for example, have entered into a lease agreement retail space or obtained a license to carry passengers. Of course, this is illegal, because UTII has to be paid only to those who already carry out "imputed" activities, that is, receive income from it. Let us find out what moment should be considered the beginning of the "imputed" activity and how to justify it.

Start date of "imputed" activity

... according to the Ministry of Finance and the Federal Tax Service

The Tax Code does not explain what should be understood by the date of commencement of activities taxed by UTII. Therefore, the Federal Tax Service and the Ministry of Finance tried to do this.

The FTS coincides with the start of "imputed" activities and payment of UTII to the date of the beginning of consumption of labor, material and intellectual resources for the purposes of "imputed" activities, regardless of income. With this approach, the start date of the "imputed" activity will be, in particular, the date of the first purchase of goods for their retail or the date of the lease agreement retail space.

And the Ministry of Finance in one of its Letters indicated that the date of the start of the "imputed" activity is the day the sale of goods, works or services to citizens begins. That is, for example, when all the preparatory activities have already been completed and the buyers are admitted to shopping room... It is this position that seems to be the most correct. After all, the presence of commercial premises in itself does not indicate the conduct of "imputed" activities. Courts usually agree with this point of view. And only local tax authorities do not want to accept it.

... in the opinion of the courts

If the "imputed" activity was not actually carried out, then the courts, as a rule, support taxpayers and come to the conclusion that there is no obligation to pay UTII. At the same time, according to the majority of courts, the conduct of "imputed" activities is evidenced by primary documents on payment by buyers for goods, works or services. Therefore, courts usually do not consider as evidence of the beginning of activity:

Concluded lease agreements;

Data from the traffic police on the registration of trucks;

Protocols of inspection by tax authorities of the premises used for conducting business;

Obtaining a license for passenger transportation.

And here are examples of situations when the courts supported the tax authorities. In one case, the court was among the main evidence of retail took the testimony of the clerk sellers. In another - a lease shopping places, which contained a clause on its termination in the event that the tenant used the premises for other purposes, but was not terminated.

"Imputed" activity is not conducted: how to confirm

So, if you do not engage in activities that fall under the UTII taxation, but are only going to do, then you do not have to pay UTII. If you did not succeed in convincing the tax authorities of this and the case went to court, then bring there documents proving that there was no "imputed" activity, for example:

When carrying out the repair of a retail space (the premises in which it is planned to provide services, perform work) - the order of the head of the repair, the contract for the repair work, executive and technical documentation for these works, the lessor's certificates about checking the intended use of the premises, in which the repair was recorded;

When the leased premises are subleased - the sublease agreement and the act of acceptance and transfer of the premises;

In case of illness or vacation of an entrepreneur who alone is engaged in "imputed" activities - sick leave, an extract from a medical card, travel documents to the place of rest and back, documents on residence in another area.

In addition, to prove that the actually "imputed" activity began later than the tax authorities assume, documents can help:

About hiring workers - employment contracts, timesheets;

On the purchase of products and their transfer from the warehouse to the store - the supplier's shipping documents, commodity reports, certificates of separate accounting for "imputed" and other types of activities;

On the receipt of proceeds at the cashier's office and submitting it to the bank - reports of the cash register, bank statements, cash book.

So that, as a result of the guesses of the inspectors, you do not have to pay UTII for the period when you did not carry out the "imputed" activity, keep documents at hand that will confirm the date of the actual start of this activity. Even if they are not taken into account by the tax authorities, they will definitely come in handy in court.