Accounting of tax revenues is carried out in strict accordance with the codes and budget classification (CSC).This is necessary for many reasons: for statistical reporting, accounting, tax, and distribute them to the budgets of different levels.Some taxes are distributed only to the federal budget, some - in the budgets of the Federation, some - in the local.Some taxes which are the most significant amounts, for example, income tax, VAT and allocated to the budgets of all three levels.Moreover, the percentage o
f the distribution for each subject of the Federation is different.
CSC structure consists of four parts.The first three digits of the code represent the chief administrator of budget revenues - the recipient, who must monitor their intake and monitor the timeliness of disbursement.Therefore the recipient is a non-budgetary funds, tax authorities, local authorities, etc.
fourth digit of the code - the type of income, it is "tied" to the source of the cash flow.1 - means the payment of tax 2 - the flow of funds grant funding, 3 - income from those who are engaged in entrepreneurial activity.
Bits 5-6 indicate the tax code.For example, income tax is indicated by two-digit code 01, social insurance - 02, VAT on goods sold in the territory of the Russian Federation - 03, VAT on goods imported into the territory of the Russian Federation - 04, UTII - 05, etc.
Article tax is encoded in bits 7-8, subentry - 9-11.They are specified in the payment documents in strict accordance with the values which are shown in the classification revenues of the Russian Federation.Bits 12-13 indicate the distribution of the budgets of different levels.If the amount goes to the federal budget, put the code 01 if the budget of the Federation - the code 02, the local budget - 03 code, the Pension Fund - 06.
view revenue encrypted code digit 14.When transfer of the tax or contribution is put 1 if the transferred penalty - 2, if the penalty - 3 Grade 15 and 16 is always zero.The last three numbers - the classification of items of income of the state.For example, tax revenues represent the code 110, the amount of forced withdrawal - code 140, etc.
To determine the classification code for the budgetary , does not need to be familiar with its structure in such detail.You can always get acquainted with codes and applicable in the current year, on the site of the tax inspectorate.
- classification codes of the Russian Federation budget revenues administered by the Federal Tax Service in 2012.
- CSC meaning