Classification of incomes of enterprises and budget

accounting, according to the provisions, classification of incomes highlights several groups:

  • on ordinary activities of organization:

1.vyruchka from the sale of goods and products

2. receipts for work performed

3. receiptsrelated services

  • Other:

1.Operatsionnye (proceeds from the sale of fixed assets, for the lease of property)

2.Vnerealizatsionnye (fines and penalties for breach of contracts, accounts payable with expired legal term, revenuesprevious years, which have been identified in the current year, compensation for damages, the exchange rate difference)

3.Chrezvychaynye (tangible assets, which survived the fire, remained after the write-off of fixed assets)

in accounting policies should reflect the order of the enterprise, which belongs to theother income.

for taxation provides the following classification of revenues:

  • from sales of goods, products, works, services, property rights
  • Non-operating income (from renting out the property, gratuitously transferred proper
    ty, equity)
  • revenues without taking in accountwhen determining the tax base (the property received as collateral for loans in the form of capital contributions)

On periodicity of all incomes divided into current and capitalized.

Classification of business income for accounting and tax accounting is somewhat different, that is part of the income will be taken into account when calculating the balance sheet profit of the organization, but will not be taken into account when determining the tax base of assets when calculating the enterprise income tax.

is not income of the enterprise the amount of VAT, excise duties, advances makings loan repayment, loans and others.

all commercial organizations in practical activities using a classification of income by industry activities:

  • trade,
  • production
  • to provide services.

in every sphere of activity has its own benefits and income tax rates.And in today's environment, many companies are engaged in addition to the core activities also support activities.And if the income is more than 5% of the total, it is necessary to maintain accurate records for each non-main activity.

by vehicle type classification of revenues reflects the core of any organization, investing and financing activities of the enterprise.Investment activities realize revenues from the sale of fixed assets, equity participation in other organizations, income from deposits and securities.Income from financing activities associated with the issue of shares, bonds, involving credit, payment of dividends, using the interest on deposits.

Classification of revenues required to provide the code administrator revenues, groups, articles and programs.So chief administrators of revenues are public authorities, local government, central bank, controls the state budgetary organizations, budgetary institutions that monitor the correct calculation, timely payment, recovery and refund of overpaid fees, fines, penalties.

all budget revenues are divided into large groups:

  • tax revenues (profit on goods, property tax, registration and licensing fees)
  • Non-tax revenues (revenues from municipal property, fines, restitution, for the sale of land andintangible assets, administrative fees)
  • unrequited transfers (from non-residents, from the public and non-governmental organizations from the repayment of subsidies last year)
  • Income budget trust funds
  • business income