One of the essential details that you want to make taxpayers in the transfer of tax and other payments to the state budget, is the CSC.It represents a sequence of numbers when you look at that many citizens only puzzled shrug, unable to understand what they mean.
which requires CSC to what budget classification code and where to take it - the problem will certainly appear in any of the taxpayer, at least once filling a receipt for payment of state duties, penalties or excise duty.To answer this question are called to the Ministry of Finance Instructions for using the budget system of Russia and additions to them, claiming the CSC.
What
CSC CSC - is an abbreviation of the concept of "budget classification code".This is a long string of numbers representing a special code.Each number in this chain encodes a specific group of budget revenues in the national system of finance.From the established order of these groups can determine where the payment is done, what is its purpose, who represents the addressee and on what mission transfer of money resources, making possible their further redirect.
State Budget is not a single account, which accumulated inbound payments, it contains multiple "branches": CSC, income, expenses, the budgetary system, including state-owned means of reassignment is made.
example
For a more detailed understanding of the budgetary system, consider the movement of funds to CSC USN - income minus expenses.Payers of this tax shall become enterprises and organizations in the UPDF.Tax payments from legal persons are sent to the state budget, these funds pay the salaries of public sector employees.Thus, commercial enterprises, make contributions to the state budget, containing not only its employees but also teachers, doctors and others.
Reduction of the revenue and expenditure sides of the budget
All inbound payments with the "CSC USN income minus expenses"sorted according to economic programs.They accumulate in the BCF Tax Inspectorate, which includes taxes separately, depending not only on the CSC, but also on OKATO.This account allows you to draw conclusions about the welfare of tax collection in a given region.
Thus, the Ministry of Finance can "monitor" the payment of taxes and other payments to the budget, according to the codes of profit federal budget, and create plans based on the proportion of its expenditure.The concept of code was created as described above in order to clearly matched with the texture of the State budget.
Why were introduced CSC
Prior to the introduction of codes of budget recipient and purpose payment receipt shall, however, examine relevant information, based only on the above data, it was not possible.Currently, due to the introduction of the CSC-payments can clearly track the fate of anyone, even small amounts payable to the state budget, actual track of who finances the budget did, on what grounds, which were directed and redirected.
This system greatly simplifies the work of national organizations on drawing up distribution program budget for the next year.In addition, this system helps to manage cash flow more effectively than before the introduction of the CSC.
New CSC with the changes in 2015
Order of the Ministry of Finance number 150N approved new rules of the CSC in 2015.These changes have several groups of tax deductions businesses.The first is the CSC "land tax", which is now divided to pay for individuals and legal entities.And, besides, also delimited by category accessories lands.
Tax Inspectorate introduced in 2015 a special table, which brought the main codes for 2014 with those in 2015.This table, according to the inspectors will greatly facilitate the filling of documents businesses and accountants to help avoid errors when forming payment orders and declarations in which you must specify the CSC.What is the error in the code, and how hard it is sometimes to return the money back, many accountants know firsthand.
Deciphering codes
Budget code contains the twenty numbers separated by four digits according to the informative part:
- administration;
- revenues;
- software;
- classified.
administrative part
first elements of the encoding of three numbers - a measure of the primary administrator of payment (in other words, the destination host, the name of which shall be credited the cash resources).Thus, for example, in the case of taxes, the numerical combination 182, with payments to non-budgetary funds of the FSS applied CSC insurance with a combination of numbers 393, with the transfer of funds for compulsory health insurance fund of CHI - 392.
profitable part
unit profitsIt includes a series of numerical subgroups.
The first number is the share of profit (in other words, the fourth all the code) - the type of income.Payment containing the figure of tax - 1, free foreign exchange resources - 2, income from business - 3.
next two numbers indicate the purpose of the payment (a subgroup of profit), for example: 01 - income tax;06 - tangible taxes.
last two numbers of the code establish the extent of the budget income of the recipient (national, territorial, regional and other):
01 - income tax;
02 - contributions to social charges;
03 - taxes on goods sold in Russia;
04 - taxes on products produced outside Russia and imported;
05 - taxes on income;
06 - property charges;
07 - contributions from the subsoil user;
08 - stamp duty;
09 - and penalties for taxes that have been canceled (for example, the single social tax);
10 - Income from export-import operations;
11 - revenues from the state property by depositing it for temporary use;
12 - contributions by using of mineral resources;
13 - income from paid services of state agencies;
14 - Gain on sale of property of the state;
15 - penalties and other charges;
16 - compensation of the damage.
software part of the four-digit code number, called a "program", specify the type of payment, arriving in a profitable part of the budget.Taxes and government fees are classified number 1,000 fines - 2000, fines - 3000.
classifying part
last group of numbers of three numbers corresponds to a payment code, according to the systematization of financial performance: 110 - tax revenue;160 - public contributions.
110 - income from tax revenues;
151 - income received by the redistribution of the budgets of other levels;
152 - Proceeds from other states and transnational corporations;
153 - loans of foreign banks and income from foreign credit enterprises;
160 - payments for social security contributions;
170 - Gain on sale of property;
171 - Profit from revaluation of property of the state;
172 - a gain from the redistribution of property;
180 - other income.
So, understanding the rule of formation of codes, it is easy to learn how to "read" the data unintelligible numeric string, for example, code CSC "income minus expenses" in the application of the UPDF 182 1 05 01021 01 1000 110 is interpreted as follows:
182 - transfer to the state budget;
1 - inflow in the version of the tax;
05 - specifies the CSC USN income-expenditure;
01 - including financial reviews;
021 - subentry Financial Code;
01 - the recipient of the money the federal budget represents the state of the country;
1000 - initial payment;
110 - belong to the country's tax revenues.
How to CSC
list of codes of budget classification is a special directory CSC - of this important document and learn the necessary numerical combination belonging to any other charges.The change in him, though infrequent, but still occur and adopt amendments and new editions of the directory.Actual 2015 reference CSC approved the Ministry of Finance in 2013 (Order №65n of 1 July 2013).Qualifier CSC in 2015 adopted as amended by the Decree of 26 September 2014 (Appendix 1).
commercial organizations and SP budget classification codes are needed for competent payment order for the transfer of taxes, penalties, fines and any other payments to the state.To specify the payment orders set aside in a special field of 104 BCF.What is this code may be indicated in certain types of tax returns and financial statements.
history of introducing the use of the codes and nuances
first budget classification codes were introduced in Russia in 1999 and since then has undergone many changes.Key codes that are used in virtually all small and medium-sized businesses are at the beginning of the directory.This code is part of the revenue for payment of taxes and contributions to social funds, state duties and excise taxes.Many entrepreneurs believe that the budget coding system is designed not only to facilitate much hinder the work of commercial firms.
unlikely that this is true, although the use of the CSC, and in particular their frequent change really is some inconvenience.So, with incorrect identification code, the payment may take a different budget, and the tax can be considered unpaid.This was followed by fines and penalties for non-payment.In addition, the return payment is wrongly sent (not in the budget) it is not always possible, especially if the budgets of different levels.For example, if the payment of federal tax funds have been sent by mistake to the budget of regional or local, to return them there can be quite a challenge.
to return wrongly transferred funds will need to complete a written application and submit it to your tax office with a request to assign a different code for payment or, if payment has been re-organized to the correct code, return it to the account of the company.Sami tax to correct errors in payment orders will not.
