The treasury of the country is replenished with taxes and payments of law-abiding workers, sole proprietors and companies from the register of USRLE. Budget revenues are endowed with their own characteristic in order to avoid confusion - who should manage the received ruble.
Some transfers are made without the direct participation of a citizen, for example, withholding income from a “white” salary. But to pay a fee for the sold real estate of the sample of the sixties or tribute for violation of tax rules have to do it yourself. The first experience in drawing up a payment order for the transfer of honestly earned funds in the bins of the Motherland will make you understand what the BCC is in the details, so that the money goes as intended.
Abbreviation Focus
Taxes assigned to KBK. This is the account number for crediting entrepreneur payments. Place the invoice value in the field 104 of the payment form.
The code is built of 20 Arabic numerals.
Positions 1, 2, 3 indicate the state body receiving the payment.
Cell 4 - income group.
Place 5, 6 is reserved for the income subgroup.
Numbers 7, 8 contain the income item.
Positions 9, 10, 11 are specified by sub-item of income.
Boxes 12, 13 show the budget level.
Places 14-17 indicate the content of the payment - tax, penalty, fee, etc.
Positions 18, 19, 20 report the type of income.
The information provided makes it easier to understand what a BSC is in the details.
Varieties of code values
In the list of Chief administrators of budget revenues - 88 names. The numbers from 007 to 777 are used for classification. For example:
- 048 - Rosprirodnadzor.
- 049 - Agency Rosnedra.
- 182 - Federal Tax Service.
- 393 - Social insurance of the Russian Federation; these are contributions for compulsory insurance for "injuries at work".
For a person, the value is number 182 - the recipient of personal income tax withheld from individuals and private entrepreneurs.
The country's economy allows the action of various persons in various fields. Suppose an individual entrepreneur received permission to extract groundwater from his own well. He sells the produced water to the population. In addition to income tax, a tax on a code with a subgroup of income 07 and article 03 is exempted from the entrepreneur.
The question of what the BCC is in the payment details, gets an understandable answer. KBC - this is the address of the person watching the sovereign treasury.
Reasons for code changes
In 2017, the designation of signs has changed. The reason is the redistribution of the administrator's functions in terms of pension contributions, fees for medicine and social insurance.
Now these levies have been given tax status. The Federal National Assembly controls the completeness of accrual and settlement with legal stringent penalties and fines.
Income tax on people
The budget classification code for personal income tax in the list is reflected with modifications. The specific value is determined by the status of the payer :
- the employer transfers the deduction from the accrued income to the employees;
- 13% of the dividends received by the owner of the shares are paid by the tax agent;
- a law-abiding citizen puts 13% of the amount of property sold into the treasury;
- fines for violation of the payment deadlines or untimely reporting of income received;
- penalty on the amount of debt on accrued but not paid tax.
The code is entered in field 104. The 20-digit CBC for personal income tax looks like this: 182 1 01 CCSTSTS 01 1000 110. It is only necessary to substitute the desired value instead of STSTSTSTS.
For officially registered employees, the company and individual entrepreneur are paid in the direction 02010.
Individuals and professionals with private practice pay for their own income using a combination of 02020.
For a hired non-resident employee with a patent, employers pay with code 02040.
One digit in the tenth category changes the meaning of the BSC. It is important for an entrepreneur not to confuse his own rent with the tax of hired personnel. Money is debited from the current account instantly. Refunds or credits to another BSC will take a month.
A situation is possible when the time of owning real estate at the time of disposal does not relieve the "physicist" of the obligation to pay tribute. Then the person with the income received must list the necessary. In the KBK field, code 02030 is affixed.
Dividends are paid by individual business owners. Some companies leave profits undistributed until bright tomorrow. Other geniuses of the financial sciences form their cost in such a way that with an annual income of 22 billion profit, 3 million per 9 thousand shareholders remain. But socially oriented companies also work with a policy of annual encouragement of long-term investors. Dividends accrued by generous issuers are taxed at 13%.
If the PIT is transferred by a tax agent, then code 02010 is used.
An individual sends finances using the code 02030. It is useful for this person to remember about monitoring the correct calculation of 13% by an agent. A timely noticed technical error in calculating income will save a citizen's purse - it eliminates fines and penalties for arrears. Therefore, what is a BSC in the details, a person should be firmly remembered or written down. This is the code for transferring personal income tax from dividends to state bins.
Theoretically, a person does not need to fill out anything to pay profit from dividends. According to the Tax Code, the inspectorate must send a notice to the citizen with the amount and the completed code.
Penalties related to personal income tax, indicating the sign of a fine 3000 pay:
- under article of income 02030 - “physicists”;
- income article 02020 - individual entrepreneurs.
Penalties arising in connection with untimely sending of accrued shall be paid with the indication of the penalty fee 2100, according to the following income items:
- “Physics” - 02030;
- individual entrepreneurs - 02020.
Simplified mode
Entrepreneurs seek to minimize the cost of effort and time to calculate the bottomless variety of debts. The state met the wishes of businessmen and introduced a regime of simplified taxation of tribute. The benefits are mutual: the treasury receives income and is not spent on tax collectors who are forced to consider the labor penny of the entrepreneurial class; companies on the USN also sigh joyfully - the risk of not seeing another trap in the tax field decreases.
Since January of the centenary of the October Revolution, life has once again become simpler. Now for organizations on the simplified tax system there is no puzzle: apply the "income-expenditure" taxation method or pay a minimum fee. The Ministry of Finance heeded the request of the Federal Tax Service to simplify the offsetting of mutual claims under the simplified tax system.
Both types of assessed tax are waited on a single for the simplified tax system in subgroup 05 under article 01021.
If the company has chosen the STS “income” regime with a payment of 6% of the amount of income received, then in settlements with the treasury, article 01, sub-article 011 is used in subgroup 05 . The difference with the previous KBK in the tenth digit.
Code for IP
The sole proprietor is charged with making three taxes as an agent for the code 182 1 0X 02010 01 1000 110, where the symbol X in the sixth category of the KBK for an individual entrepreneur means:
- 1 - personal income tax for hired personnel;
- 2 - VAT;
- 4 - VAT on purchases in the EAEU countries.
KBK under the simplified tax system is the same as under the general taxation regime.
Fortune, like a forest hut, turns to an independent, enterprising artisan or merchant, either full-face or back-to-back. Counterparties fail; the volume of customer wallets shows a decrease; planned and unscheduled initiatives of tax collectors shackle hands and feet. Therefore, the fact of late payment for reporting periods until 2017 is possible.
You will have to pay for the past years. Only codes need to be specified in the List. The numbers vary.
For 2018, new codes are included in the List. If the reader has already made a successful acquisition in 2017 - bonds of Russian issuers, then the recipient of the coupon income will have to fork out to pay income. Such a rule will apply to securities purchased in the current year and another 4 years in a row.
How many times have they told the world that smoking is bad for a wallet. Harm increases multiple. The main financiers thought and put in place a new excise tax with the corresponding BCC - on electronic cigarettes and other delights of advanced smoking. The economic approach of the rulers of the country: if a person has money for new nicotine products, then let him share with the state.