Sample report filling 1 type of service annual. Legislative base of the Russian Federation
You do not know what a sample report should look like, which is submitted to Rosstat by individual entrepreneurs?
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Let's find out how it needs to be filled out in 2019 - what sections the form contains, what to consider, what to pay special attention to.
Every entrepreneur doing business in Russia knows what is needed in without fail report to the tax authority, the Pension Fund and the Social Insurance Fund of the Russian Federation.
But you also need to report to Rosstat. We will find out whether all entrepreneurs without exception are required to provide data and how to fill out mandatory forms.
Key Aspects
Not everyone understands what reporting to Rosstat is, why it is submitted to this authority and what rules will be relevant in this case.
Concepts
IP - an individual who is registered as an individual entrepreneur in accordance with the relevant legislative rules.
He conducts business activities, the purpose of which is to make a profit.
Statistical reporting is a special type of documentation that is submitted to Rosstat by all companies and individual entrepreneurs that fall under the sample.
Mandatory reporting must be submitted by April 1 next year after the end of the reporting period.
If documents are not submitted on time. There will be a delay, and this is fraught with administrative responsibility - fines.
The purpose of providing a statistics report is to carry out statistical observation by representatives of Rosstat over the activities of a small and medium-sized business entity.
Rosstat employees guarantee that confidentiality will be maintained. The data is not transferred to the tax service according to the statements of the leaders of Rosstat.
Legal framework
How exactly is this filled statistical form, says the Order itself.
How to fill out a report to Rosstat for individual entrepreneurs?
We will figure out how to fill out a report to Rosstat for individual entrepreneurs before April 1. The mandatory form is represented by a one-time report, which reflects revenue, costs, materials, equipment and employees.
Since the report is submitted infrequently, you have enough time to figure out how to fill it out correctly, as well as submit the prepared form in a timely manner.
The provision of statistical information is allowed on paper or in electronic form.
If the documents are submitted with errors, you will have to pay a fine and indemnify for the fact that the employee authorized body will correct inaccuracies.
When filling out the form, it is worth considering a number of requirements:
- do not use paper clips, a stapler, a clip to connect sheets;
- enter the answer in a specially designed field;
- numbers and marks are written according to existing patterns on the forms;
- if a mistake is made, correct it in accordance with the sample that is given on the form;
- do not use a corrector;
- don't cover up mistakes with pieces of paper.
What data is reflected in the form for submission to Rosstat?
- Whether an individual entrepreneur carried out activities in the past year.
- What is the business address.
- The system of taxation used.
- How many employees does the IP have.
- Did the entrepreneur provide paid services to citizens last year?
- What is the amount of revenue from the sale of products, services for last year(including VAT and excises).
- Does the entrepreneur have OS.
- Was there support from the Russian Federation.
Is it possible to find out if an entrepreneur is included in a special sample of Rosstat? In the event that the IP is included in the selection, he will receive a notification.
It is also possible to receive a notification by telephone from representatives of the statistics authority. You can find out on your own by going to the official website of Rosstat, or by going to the department of the statistics authority.
Individual entrepreneurs reflect not only employees, but also partners that take part in the activity.
Where can I get the form
The sheet can be found online. Although it is better to refer to trusted sources, where the possibility of using an invalid form is excluded.
The form can be taken at the department of Rosstat itself or downloaded from the official portal of the statistics authority.
Formation procedure
Form 1-entrepreneur contains the following parts:
When filling out the title page, there are no difficulties. It is worth noting the following features:
When preparing the first section, they write:
- months of activity;
- place of work;
- tax regime;
- the number of employees.
Information about the number of employees, as in tax reports, does not need to be used in the calculation. The following persons are included in the reports:
If a family member is an official employee and receives wages, then he will be considered an employee.
The average number should be determined by adding up the number of people who worked in each month and dividing the result by 12. The number of employees should be reflected with one decimal place.
When filling out the second section, reflect:
- what services the entrepreneur provides;
- what was the amount of revenue;
- data on the main fund (OS).
Clause 5 will contain "x" if the entrepreneur:
If the individual entrepreneur provided intermediary services and was engaged in the manufacture of goods, they put 2 “x” marks - lines 5.1, 5.2.
Paragraph 6 of the 2nd section reflects the proceeds from the sale of goods for all activities of the entrepreneur.
Line 6.2 will contain a division by type of activity separately. When indicating revenue, excises and other obligatory payments are taken into account.
The data will depend on the tax regime used by the businessman:
| Profit is reflected in accordance with the Procedure for Accounting for Income and Costs, and Business Operations for an Entrepreneur | |
| Profit is reflected from the Entrepreneur's Cost and Income Book | |
| The price of the goods sold in the year, which is considered to be reporting, will be reflected, and the basis is the primary accounting documentation reflecting business transactions | |
| Income is written from | |
| Profit is reflected from the Book of Profits and Costs of a businessman, data from simplified tax returns |
When completing the report, pay attention to the following nuances:
Clause 7 contains information on whether there is a fixed asset - on the value of assets, on the costs of creating a new main fund last year.
Please note that the fixed asset is assets that amount to at least 40 thousand, and have been used by the entrepreneur in business for more than a year.
OS do not consider the object of nature management, land plot, birds, fur-bearing animals, etc. Leased objects are not taken into account.
In the 3rd section, the type of support from the Russian Federation is prescribed. They mean the following state support:
| financial | Money for the purchase of equipment, training jobs, preferential loans, a guarantee for providing |
| informational | Information about individual entrepreneurs is posted on the Internet, the media, offline advertising, which is organized by the support fund |
| consulting | Consultations are provided in the Entrepreneurs Support Fund and the expenses for the provision of consulting services are compensated |
| property | Provision of land, premises, equipment, transport, inventory |
| Provision of services for retraining and advanced training of employees | Employees are trained and expenses are compensated |
If an individual entrepreneur has not received support, he answers the question whether he is familiar with small business development programs.
If solid type
We repeat that this year entrepreneurs expect a continuous type of observation. In fact, they mean the census of businessmen.
From Rosstat send a letter:
- with a questionnaire
- with recommendations for its completion;
- with an empty envelope and a postage stamp (filled questionnaires are put into it and sent to the statistics agency).
Nuances with UTII
Tax reports for UTII are simple, but you need to have specific knowledge of legislative acts, since a coefficient is used in calculations.
It says that individual entrepreneurs are not required to keep accounting, but only if accounting is kept in good faith for their object of taxation in accordance with the requirements of the law.
Does not contain accounting requirements for individual entrepreneurs on UTII.
Entrepreneurs before April 1, 2016, had to submit a report in the form "1-entrepreneur" approved by order of Rosstat dated 06/09/2015 No. 263.
Form 1-entrepreneur for 2015 (form and sample filling)
Form 1-entrepreneur for 2015 had to be submitted by the individual entrepreneur to the statistical authorities before April 1, 2016. Below you can download the form 1-entrepreneur, as well as instructions for filling it out. In addition, we have prepared a sample of filling out the form 1-entrepreneur.
This form of reporting by IP is submitted to Rosstat at the place of registration. Based on Art. 5 federal law dated July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”, once every five years, statistics authorities conduct continuous statistical observations of small and medium-sized businesses. In 2016, it was time for another continuous survey. In this connection, all individual entrepreneurs must submit this reporting form for 2015 by April 1, 2016.
Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"
Article 5
1. Federal statistical observations of the activities of small and medium-sized businesses in the Russian Federation are carried out by conducting continuous statistical observations of the activities of small and medium-sized businesses and selective statistical observations of the activities of individual small and medium-sized businesses based on a representative (representative) sample. The lists of subjects of these statistical observations are formed on the basis of information entered in single register subjects of small and medium business.
2. Continuous statistical observations of the activities of small and medium-sized businesses are carried out once every five years.
3. Selective statistical observations are carried out through monthly and (or) quarterly surveys of the activities of small enterprises (with the exception of micro enterprises) and medium-sized enterprises. Selective statistical observations are carried out through annual surveys of the activities of micro enterprises. The procedure for conducting selective statistical observations is determined by the Government of the Russian Federation.
4. Federal bodies of state power, bodies of state power of the constituent entities of the Russian Federation, bodies local government are obliged to submit free of charge to the federal executive authorities performing the functions of generating official statistical information in the established field of activity in accordance with the legislation of the Russian Federation, documented information in the forms established for the purpose of carrying out federal state statistical observations, and information received by federal state authorities, state authorities of the constituent entities of the Russian Federation, local governments in connection with the exercise by them of control, supervision and other administrative powers in relation to small and medium-sized businesses.
If it is not provided, the entrepreneur may be held administratively liable under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation and impose a fine in the amount of 10 to 20 thousand rubles.
Code of Administrative Offenses of the Russian Federation, Article 13.19. Failure to provide primary statistical data (as amended by Federal Law No. 442-FZ of December 30, 2015)
1. Non-submission by respondents to subjects of official statistical accounting of primary statistical data in accordance with the established procedure or untimely provision of these data or provision of unreliable primary statistical data - entails the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; for legal entities - from twenty thousand to seventy thousand roubles.
2. Repeated commission administrative offense provided for by paragraph 1 of this article - entails the imposition of an administrative fine on officials in the amount of thirty thousand to fifty thousand roubles; for legal entities - from one hundred thousand to one hundred and fifty thousand roubles.
Form 1-entrepreneur (form)
Instructions for filling out 1-entrepreneur
Appendix No. 4 APPROVED by the order of Rosstat dated 09.06. 2015 No. 263
INSTRUCTIONS FOR COMPLETING THE FEDERAL STATISTICAL OBSERVATION FORM
No. 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015"
The form of federal statistical observation No. 1-entrepreneur "Information on the activities of an individual entrepreneur for 2015" is provided by all individuals engaged in entrepreneurial activities without forming a legal entity (individual entrepreneurs) in accordance with Federal Law No. 209-FZ of July 24, 2007 " On the development of small and medium-sized businesses in the Russian Federation”. All information provided in the form No. 1-entrepreneur refers only to the ongoing entrepreneurial activity. Therefore, data on costs, expenses, income received by you, as an individual entrepreneur, in the performance of other work, if any, should not be indicated in this form. Also, tangible assets used for personal purposes (for the needs of the family), for example, premises, should not be indicated.
When filling out the form, you must clearly follow the explanations for individual indicators given onform, as well as the following instructions below:
- write numbers and marks in accordance with the sample on the form;
- if an error is made when filling out the form, make corrections in accordance with the sample on the form.
On the line "Postal address of an individual entrepreneur" the name of the subject of the Russian Federation, the postal address with the postal code are indicated. If the actual address does not match the address of registration of an individual entrepreneur, then the address at which actually is a sole trader.
On the line “Surname, name, patronymic of an individual entrepreneur”, the surname, name, patronymic of an individual entrepreneur are indicated in full.
In the code part of the form on sheet 1, the following is written:
1. TIN - taxpayer identification number, which is assigned by the tax authority;
2. OGRNIP - the main state registration number of an individual entrepreneur, which is assigned by the tax authority during state registration individual as individual entrepreneur.
3. OKPO - the code of an individual entrepreneur according to the All-Russian classifier for enterprises and organizations (OKPO) is indicated on the basis of the Notification of the territorial body of Rosstat. In the absence of notification, the OKPO code is not filled in.
Section 1. General information about your business
Question 1 if you carried out business activities in 2015, mark the answer “yes” with an “x”, otherwise mark the answer “x” No».
When no answer on question 1, answer to question 1.1 and complete the survey.
When yes on question 1, answer to question 1.2.
In question 1.3 Enter the number of months in 2015 that you were in business, including months in which you were in business for at least one full-time job.
IN question 2 indicate the address of the place of main business activity, if it differs from the address of your registration as an individual entrepreneur.
In question 3 (lines 3.1-3.5) mark with an “x” which taxation systems you applied in 2015.
Question 4 You need to show the average number of people working in your business in 2015 for each of the following categories: wage-earners (line 4.3); partners (line 4.4); helping family members (line 4.5).
Average number of people working in your business lines 4.3-4.5., is determined as follows: you should add up the number of people who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), and divide by 12. If your business did not operate for a full year, then the amount received is divided by 12. Example. Entrepreneurial activity began in December 2015. The number of employees in December was 20 people. Therefore, the average number of employees per year for this business was 1.7 people (20:12).
Line 4.1. is equal to the sum lines 4.2 + 4.3 + 4.4 + 4.5.
Section 2. Key performance indicators of your business
Question 5 it should be noted sign "x" the answer is "yes" ( line 5.1) if in 2015 you provided services to the population and received payment directly from consumers for the services provided to them. If you did not provide paid services, but only received payment from consumers for the service provided to them by another economic entity, then the “x” sign is affixed to line 5.2.
If you were at the same time both a manufacturer and an intermediary in the market paid services population, mark with an “x” the answer “yes” according to line 5.1 and by line 5.2.
If you were neither a manufacturer nor an intermediary in the market of paid services to the population, mark the answer “no” with an “x” ( line 5.3).
Intermediaries in the provision of paid services to the population are legal entities and individuals who do not provide services themselves, but only assist producers and consumers in the conclusion and execution of contracts, agreements, transactions for the provision of paid services to the population.
Example 1. A firm that does not have its own transport fleet, is engaged in the provision of intermediary services for the organization of transportation, must put an “x” sign on line 5.2, and transport company, with which she cooperates, must put the sign "x" on line 5.3.
Example 2. The ticketing agency (air, rail, theater) must put an “x” on line 5.2.
Paid services to the population is the result production activities carried out on a paid basis by order of the consumer (individual) in accordance with his demand in order to change the physical or intellectual state of the consumer or the state of consumer goods owned or purchased by him.
Paid services to the population include: household (repair and customization of shoes, clothing, furniture, hardware, etc.; repair and maintenance household appliances and radio electronic equipment, Vehicle, machinery and equipment; repair and construction of individual housing and other buildings; services of photography and film laboratories; laundries and dry cleaners; baths and saunas, hairdressing and beauty salons, rental, pawnshops, ritual, etc.), transport, communications, housing, utilities, hotels and similar accommodation facilities, education, culture, tourism, physical education and sports, medical, sanatorium, veterinary, legal, services for the elderly and the disabled and other types of services.
Activities for the provision of paid services to the population do not include activities in the field of trade (including in the markets), Catering, gambling establishments, services of payment terminals, as well as the provision of services: legal entities, individual entrepreneurs for their entrepreneurial activities; paid from the budgets of all levels, off-budget funds, voluntary donations; financial intermediation (except for pawnshops); compulsory medical insurance; on registration customs declarations; for the sale of lottery tickets.
Question 6 By line 6.1 indicate the proceeds from the sale of goods (works, services) in general for all types of economic activity, and by line 6.2. indicate the revenue for each type of economic activity that was carried out in 2015 (including VAT, excises and other similar mandatory payments).
common system taxation (BASIC), take into account income and expenses in accordance with paragraph 2 of Art. 54 of the Tax Code of the Russian Federation, Procedure for accounting for income and expenses and business transactions for individual entrepreneurs, approved by order of the Ministry of Finance of Russia and the Ministry of Taxation of Russia dated August 13, 2002 No. 86n / BG-3-04 / 430.
Individual entrepreneurs using simplified taxation system (USN), take into account income and expenses in accordance with Article 346.24 of the Tax Code of the Russian Federation; Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n “On Approval of the Forms of the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System, the Book of Accounting for Income of Individual Entrepreneurs Using the Patent Taxation System, and the Procedures for Filling Them”; in accordance with line 213 "Amount of income received for the tax period" section 2.2 of the Tax Declaration for tax paid in connection with the application of the simplified tax system (form according to KND 1152017);
Individual entrepreneurs filling out a declaration on unified agricultural tax (ESHN), take into account income and expenses in accordance with paragraph 1, paragraph 8 of Article 346.5 of the Tax Code of the Russian Federation; Order of the Ministry of Finance of Russia dated December 11, 2006 No. 169n “On Approval of the Form of the Book of Accounting for Income and Expenses of Individual Entrepreneurs Applying the Taxation System for Agricultural Producers (ESHN) and the Procedure for Filling It Out”; in accordance with line 010 "The amount of income for the tax period taken into account when determining the tax base for the UAT" section 2 "Calculation of the UAT" of the Tax Declaration for the unified agricultural tax (form according to KND 1151059).
Sole proprietors using patent system of taxation, take into account income in accordance with paragraph 1 of Art. 346.53 of the Tax Code of the Russian Federation, by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n “On approval of the forms of the Book of accounting for income and expenses of organizations and individual entrepreneurs using the simplified taxation system, the Book of accounting for income of individual entrepreneurs using the patent taxation system, and the Procedures for filling them out.”
Individual entrepreneurs applying a taxation system based on single tax on imputed income (UTII), take into account the cost of products sold, goods, works and services rendered in the reporting year based on the primary accounting documentation representing all business transactions. If payment for goods (works, services) was received by you not in cash, then the amount of proceeds is determined based on the transaction price.
If the transaction price is not determined, then the amount of proceeds is determined by the value of the received goods (works, services) and other property, calculated at their market prices.
If it is impossible to determine the value of the goods (works, services) received, then the amount of proceeds is determined based on the prices that were usually charged for similar goods (works, services) sold under comparable circumstances.
On line 6.2 provides data for each type of economic activity you carry out.
At the same time, in the free lines by column 1 line 6.2 indicate the detailed name of each type of economic activity carried out by you, for which proceeds were received from the sale of goods (works, services) in 2015, and in column 3 give the code of the type of economic activity in accordance with All-Russian classifier types of economic activities (OKVED) OK 029-2007 (NACE Rev.1.1) ( list of types of economic activity to fill in line 6.2. posted on the Rosstat website http://www.gks.ru/free_doc/new_site/business/prom/splosh.html. )
In column 4 lines 6.2 provide data on the volume of proceeds from the sale of goods (works, services) for 2015.
When filling lines 6.2 the following should be taken into account.
The activity of selling goods previously purchased for resale to the public refers to retail, and for the resale of the same goods to legal entities or individual entrepreneurs for professional use (processing or further sale) - to wholesale trade.
Retail trade is subdivided into trade in stores (pavilions, departments) and outside stores. Retail trade in stores (pavilions, departments) is divided into trade in new and used goods. When trading in stores, it is imperative to indicate the name of the goods sold with the addition of the words “in the store (pavilion, department)” for each group of goods.
For example, in dedicated form fields ( column 1 line 6.2) should contain records of the following type: "retail sale of clothing in a store (pavilion, department, etc.)" (in column 3 lines 6.2 enter the OKVED code - “52.42”), “retail sale of footwear and leather goods in a store (pavilion, department, etc.)” (“52.43”), “retail trade in meat and poultry meat, including offal in a store ( pavilion, department, etc.)” (“52.22.1”), “retail sale of cosmetics and perfumery goods in a store (pavilion, department, etc.)” (“52.33”), etc.
In the case of trading in a wide range of goods in a non-specialized store, it is indicated "retail trade in non-specialized stores mainly food products, including drinks, and tobacco products" ( V column 3 lines 6.2 enter the OKVED code - “52.11”) or “other retail trade outside specialized stores” ( in column 3 of line 6.2 enter the OKVED code - "52.12").
When selling goods outside stores, the following shall be indicated: “retail postal (parcel) trade” ( in column 3 of line 6.2 enter the OKVED code - “52.61.1”), “retail trade carried out directly by means of television, radio, telephone and the Internet” (“52.61.2”), “retail trade in tents and markets” (“52.62”) .
In the case of the sale of goods both in stores (pavilions, departments, etc.) and via the Internet, two OKVED codes are indicated. For example, "retailing clothes in a store" ( in column 3 of line 6.2 enter the OKVED code - "52.42") and "retail trade carried out using the Internet" ( in column 3 of line 6.2 enter the OKVED code - "52.61.2").
When selling used goods, indicate: "retail sale of antiques" ( in column 3 of line 6.2 enter the OKVED code - “52.50.1”), “retail trade in second-hand books” (“52.50.2”), “retail trade in other used goods” (“52.50.3”).
If you sell goods to the public own production through its own trading network or rented retail facilities, then the proceeds from the sale of these goods are attributed to the type of activity as a result of which they were produced. For example, if you produce sausages, frankfurters, sausages and other similar products and sell them through your own stores, stalls, then in column 1 of line 6.2. enter "production of meat and poultry products" ( in column 3 of line 6.2. enter the code "15.13"). The type of activity "Retail trade" in this case is not indicated. If you also sell goods of non-own production to the population and the amount of proceeds from their sale is significant, then you must additionally indicate the type of activity “retail trade” (for example, retail trade in meat).
Wholesale trade is divided into wholesale trade on its own behalf (on its own account, without intermediaries) and wholesale trade through agents (on a fee or contract basis). When carrying out wholesale trade, in addition to the name of the goods (commodity group), it is necessary to indicate on your own behalf or for an agency fee, trade was carried out. Commissioners (attorneys, agents) carrying out activities in wholesale trade in the interests of another person (committent, principal, principal) under commission (order) agreements or agency agreements reflect only the amount of remuneration received.
It should be noted that when carrying out travel agency activities (activities for the promotion and sale (sale to the public) of a tourist product, carried out legal entity or individual entrepreneur) in column 4 on lines 6.1 And 6.2 reflects either the size of the commission (agency) remuneration, or the difference between the sale and purchase cost of the tourist product. The travel agent is not engaged in the formation of a tourist product, but only promotes and sells the tourist product formed by the tour operator.
The sum of values in terms of proceeds from the sale of goods (works, services) under column 4 on free lines, starting with lines 6.2, should be equal to the value of proceeds from the sale of goods (works, services) from columns 4 by line 6.1. In case the free space to fill the question 6 the form was not enough, it is necessary to fill in information on the volume of revenue and types of economic activity on a separate sheet, adhering to the structure of the question 6 and submit it together with the completed form to the statistical authorities.
In question 7 mark with an "x" the answer " Yes» ( line 7.1), if at the end of 2015 you had own main funds (fixed assets) used for business activities (objects owned by you and (or) your family members, used in full or in part in business activities). Rented properties are not included..
In the event of a negative response to question 7, mark with an "x" the answer " No» ( line 7.2).
If in question 7 answer was chosen Yes", then in line 7.3 indicate the full book value of own fixed assets (fixed assets) at the end of 2015.
Under full book value fixed assets (fixed assets) is understood as their initial (book) value (or acquisition cost), taking into account its change as a result of revaluation, completion, expansion, modernization, additional equipment, reconstruction, partial liquidation, disposal.
Fixed assets (fixed assets) are non-financial economic assets (part of the property) that you use in your business repeatedly or continuously for a long time (more than 12 months).
To fixed assets (fixed assets) relate objects for which the following conditions are simultaneously met:
The object is intended for use in the production of products, when performing work or providing services, for the management needs of your business or for providing other organizations and entrepreneurs for a fee for temporary possession and (or) for temporary use;
The object is intended for use for a long time, that is, a period lasting more than 12 months or an operating cycle if it exceeds 12 months;
You do not intend the subsequent resale of this object;
The object is able to bring economic benefits (income) to your business in the future.
To fixed assets (funds) relate: buildings, structures, machinery and equipment, vehicles, production, household, working, productive and breeding stock, service dogs, perennial plantations, library fund, accumulated investments in the fundamental improvement of land, as well as research and development; exploration of subsoil and evaluation of mineral reserves, including produced intangible prospecting assets; software(including software products, for which organizations do not have exclusive rights, as well as a fee for installing software, the cost of which is expensed over the entire period of use); Database; originals of works of entertainment genre, literature and art; other objects of intellectual property.
Not taken into account as fixed assets (fixed assets):
Leased fixed assets (funds) and owned by other entrepreneurs or organizations; - items serving 1 year or less, regardless of their value;
Items costing below the limit (40 thousand rubles), regardless of the service life (except for agriculturalmachinery and tools, construction mechanized tools, weapons, as well as working and productive livestock, which are related to fixed assets, regardless of their value);
One-time use objects (for example, livestock raised only for meat);
Young and fattening animals, poultry, rabbits, fur-bearing animals, families of bees;
Machinery and equipment, other similar items that are your own products oracquired by you, not intended for your own use and subject to sale;
Residential buildings, parts of buildings (premises), vehicles, etc., if they are not used by you at all in your business activities;
Land plots and other objects of nature management.
According to line 7.4. reflected costs for the creation of new fixed assets (excluding VAT):
Construction of buildings and structures, including the costs of communications inside the building necessary for its operation (the entire heating and sewerage system inside the building, the internal network of gas, water, power and lighting wiring, telephone wiring, ventilation devices for general sanitary purposes, lifts, elevators and so on).
Acquisition of machinery, equipment (including the costs of its installation at the place of permanent operation), vehicles, production and household equipment (including furniture), the formation of working, productive and breeding herd, planting and cultivation of perennial crops intended for business activities. The cost of these costs includes the cost of their acquisition, transport and storage costs.
Not included V line 7.4 acquisition costs:
Machinery and equipment intended for resale;
Land plots and nature management facilities;
Apartments with owners and in new buildings;
Machinery, equipment, vehicles, buildings and structures that were in use, that is, on the secondary market (except for those purchased by import);
Objects under construction;
Contracts, leases, licenses (including rights to use natural objects).
Form 1-entrepreneur for 2015 (sample filling)
Source: http://russia-in-law.ru/
Sample of filling out the form 1 entrepreneur for 2015
Once every five years, statistics authorities conduct continuous statistical monitoring of small and medium-sized businesses - Article 5 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation." 2016 is the time for the next continuous survey. So individual entrepreneurs must submit reports for 2015 in the form No. 1-entrepreneur, approved by order of Rosstat dated June 9, 2015 No. 263.
How to fill out Form 1-entrepreneur
Form No. 1-entrepreneur includes a title page and three sections.
Title page
On title page reflect the full name and address of the entrepreneur, as well as TIN, OKPO and OGRNIP.
If the actual address does not match the registration address of an individual entrepreneur, indicate where the individual entrepreneur is actually located:
Section 1
Section 1 gives general information about business: number of months of work, place of business, taxation system, number of employees. The population indicator takes into account:
- employees;
- partners;
- helping family members.
The average number is determined as follows: the number of employees in each calendar month, including those temporarily absent (sick people who were on vacation), is divided by 12. The number of people is reflected with one decimal place.
Example
Entrepreneur Simonova employed employees in 2015: in January-April - 15 people, in May-June - 16, in July-August - 15, since September - 21Thus, the average number of employees for the last year will be:
(15 people x 6 + 16 people x 2 + 21 people x 4): 12 \u003d 17.2 people.
Here is an example of filling out section 1:
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Section 2
Key business performance indicators are given in section 2 of the report.
This section reflects the main indicators of the IP business (whether services are provided, revenue by type of activity, information about fixed assets).
In paragraph 5, you must answer whether you provided services to the public:
- line 5.1 - if they provided services to the population;
- line 5.2 - if you were an intermediary;
- line 5.3 - did not provide services.
If the individual entrepreneur was both a manufacturer and an intermediary, two marks should be put: on lines 5.1 and 5.2.
Next, you should indicate the proceeds from the sale as a whole for all types of activities carried out (line 6.1) and with a division for each type of activity. Revenue is shown taking into account VAT, excises and other similar obligatory payments. Intermediaries reflect here only the amount of remuneration.
Information about own operating systems is shown on line 7.
Section 3
Section 3 provides information on state support funds under the state (municipal) program. This may be financial, property, information, consulting or educational support (lines 8.2-8.6). If the merchant did not receive state support, you need to answer the question: does he know about the ongoing programs of state (municipal) support for small business (lines 8.7-8.9).
Here is a sample of filling out form 1 entrepreneur for 2015 (sections 2 and 3):
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What are the penalties for violations
For the fact that the individual entrepreneur does not file reports, he can be fined 10,000-20,000 rubles. (Article 13.19 of the Code of Administrative Offenses of the Russian Federation). For a repeated violation - 30,000-50,000 rubles. But only if the violation is detected within two months. If more than two months have passed since the moment of violation, the merchant cannot be fined.
It does not work Edition from 15.10.2007
| Document name | DECISION of Rosstat of October 15, 2007 N 78 "ON APPROVAL OF STATISTICAL TOOLS FOR ORGANIZING STATISTICAL OBSERVATION OF ACTIVITIES OF ENTERPRISES, ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS FOR 2008" |
| Document type | decree |
| Host body | Rosstat |
| Document Number | 78 |
| Acceptance date | 01.01.1970 |
| Revision date | 15.10.2007 |
| Date of registration in the Ministry of Justice | 01.01.1970 |
| Status | It does not work |
| Publication |
|
| Navigator | Notes |
DECISION of Rosstat of October 15, 2007 N 78 "ON APPROVAL OF STATISTICAL TOOLS FOR ORGANIZING STATISTICAL OBSERVATION OF ACTIVITIES OF ENTERPRISES, ORGANIZATIONS AND INDIVIDUAL ENTREPRENEURS FOR 2008"
The procedure for filling out and submitting form N 1-IP
I. Fundamentals
The Federal State Statistical Observation Form N 1-IP serves only to obtain summary statistical information and cannot be provided to third parties without the consent of the entrepreneur who submitted the statistical information in the specified form.
The form is filled in by each individual entrepreneur who has passed state registration and who have received the status of an entrepreneur without forming a legal entity.
In the address part of the form, fields with personal unique codes of an entrepreneur without forming a legal entity must be filled in: OKPO - based on a notification received from the territorial statistical authorities, TIN - based on data from the tax service.
II. Filling out form N 1-IPQuestion 1. "DID YOU CARRY OUT BUSINESS ACTIVITIES in the reporting year?"
The question requires a choice of two options "YES" or "NO". In the case when an individual entrepreneur confirms the fact of carrying out entrepreneurial activities in the reporting year, it is necessary to mark the answer option "YES" and go to question 2.
In the case when an individual entrepreneur did not carry out entrepreneurial activities in the reporting year, it is necessary to mark the answer option "NO", this completes the survey.
Temporarily not working individual entrepreneurs who have been operating during any period of time of the reporting year, submit data to common grounds. In this case, the answers to all questions are given in relation to the given time period of the reporting year.
Question 2. "Did you carry out your main business activities in the locality where you are registered as an individual entrepreneur?"
In the case when the place of business activity coincides with the address at which the official registration as an individual entrepreneur took place, the answer is "YES" and you should go to question 3.
If the address of registration as an individual entrepreneur and the place of actual implementation of the main activity do not match, the answer is "NO" and additional information is provided about the address of the place of implementation of the main business activity. This address should be indicated in the case when the place of business is located on the territory of another subject of the Russian Federation. In the free field, the actual address of the place of implementation of the main business activity is clearly and completely entered with decoding to the level of the district, city, name locality. It is not required to indicate the name of the street, house and apartment number.
The main business activity is considered to be the activity that brings a large share of revenue in the total revenue from entrepreneurial activity.
Question 3
The answer to this question indicates the total amount of all receipts related to payments for goods (works, services) sold.
When determining revenue, the amounts of taxes (value added tax, excises and other similar payments) presented to the buyer (purchaser) of goods (works, services) are taken into account.
In the event that an individual entrepreneur received payment for goods (works, services) not in cash, but in kind, i.e. in the form of goods (works, services) and other property, the amount of proceeds is determined based on the transaction price.
If the transaction price is not determined, then the amount of proceeds is determined by the value of the received goods (works, services) and other property, calculated at their market prices.
If it is impossible to determine the value of the received goods (works, services) and other property, then the amount of proceeds is determined based on the prices that were usually charged for similar goods (works, services) sold under comparable circumstances.
Question 4
Answers to question 4 are recorded in each designated field in as much detail as possible. All types of products and services that were produced (provided) by an individual entrepreneur in the reporting year should be listed. For example, if an individual entrepreneur was engaged in retail or wholesale trade, then it is imperative to indicate what goods he traded.
That is, in specially designated fields there should be records of the following type:
production of canned meat
tailoring of children's dresses
retail sales of vegetables
wholesale trade in building materials
transportation of goods by road
growing crops
pig breeding.
The activity of selling goods purchased for the purpose of resale to legal entities or other individual entrepreneurs refers to wholesale trade, and the sale of the same goods to the public refers to retail trade.
If an individual entrepreneur sells goods of his own production to the population through his own trading network or leased trading establishments, then the proceeds from the sale of these goods relate to the type of activity as a result of which they were produced. Trading activity in this case is not highlighted.
Opposite each cell filled in with the name of a particular type of activity, it is necessary to indicate in fields 4.1 the approximate share of revenue from this type of economic activity in the total revenue of the entrepreneur (in%, in whole numbers).
The sum of revenue shares for all types of economic activity should be 100%.
Question 4 example:
| 4. Provide a detailed description of the TYPES of ECONOMIC ACTIVITIES you actually carried out in the reporting year, what PRODUCTS or services you produced in the reporting year | 4.1. Estimate the approximate share of revenue received from the specified type of economic activity in its total volume (in%, in whole numbers) | OKVED code (not filled in) | ||||||||||||||
| Production of canned meat | 60% | |||||||||||||||
| Growing flowers | 20% | |||||||||||||||
| Retail sale of garments | 20% | |||||||||||||||
Question 5
Question 5 is answered only by individual entrepreneurs engaged in the production of agricultural and/or industrial products in the reporting year.
When answering question 5 in column 1, the names are written specific types of manufactured products, in column 2 the name of the unit of measurement in which this product is taken into account is indicated, in column 3 the quantity of manufactured products is given in accordance with the specified unit of measurement.
The name of the type of product should give a detailed description of it, in particular, an indication of the material from which it is produced and / or its purpose, for example, "canned meat", "grape wine", "cotton dresses", "women's coats made of natural fur" , "women's leather shoes", "metal-plastic windows", "wooden door blocks", "sugar beet (factory)", etc.
Production volumes should be given in physical terms. Meters, square meters, cubic meters, liters, kilograms, tons, centners, etc. can be chosen as natural units of measurement.
Evaluation of the production of certain types of industrial products is carried out in the following units of measurement: electricity - thousand kWh; heat energy - Gcal; water (cleaning and supply) - cu. m; oil, coal, certain types of ores of ferrous and non-ferrous metals, non-metallic building materials, ferrous and non-ferrous metals by type, metal products (for example, bent steel profiles, steel pipes, cold-rolled steel strips, steel wire, welding electrodes, fasteners) - tons (for precious and rare non-ferrous metals - kg); steel mesh - thousand square meters. m; cables - km; tractor mowers, seeders, cultivators - pieces; frozen, smoked fish, herring of all types of processing, beef, pork, sausage products, semi-finished meat products, dairy products, bread and bakery products, pasta, confectionery- kg; beer, soft drinks, table vinegar (in terms of 6% strength) - decalitres; mineral waters - thousand half liters; fabrics, tulle curtains and knitted haberdashery (braid, ribbons, etc.) - running meters; hosiery and shoes - pairs; harvesting and hauling of wood, production of lumber - cub. m; doors, windows, parquet, etc. - sq. m; chairs, tables, wardrobes, etc., dresses, men's suits, women's trousers, including children's - pieces; toilet paper - rolls (roll = 250 grams); wallpaper - conditional pieces (1 conditional piece = 3 m2); enameled steel utensils in sets (2 or more items) - sets; toothpaste - conditional tubes (a tube weighing 60 g is taken for a conditional tube); canned food - conditional cans (for a conditional can of canned food, taken into account by weight, a can of 400 g is taken, taken into account by volume - a can of 353 ml, for canned fish and canned seafood - a can of 350 g), etc.
It should be borne in mind that the data on industrial output includes products of own production, developed by the manufacturer both from its own raw materials and materials, and from raw materials and materials of the customer, intended for release to the side, issued to its employees on account of wages, used by him for their own production needs. So, if the manufacturer produces meat and meat products, then in column 3 it is necessary to show the entire output of meat, including those volumes that went for further processing, for example, for the production of sausages, canned food, etc.
To evaluate individual types of products Agriculture the following units of measurement are preferable: for crop production - centners (with the exception of items such as seeds of vegetable, melon and fodder crops, which are shown in kilograms); cut flowers, seedlings of fruit crops and other perennial plantings, seedlings of flower and vegetable crops - pieces; livestock and poultry for slaughter and milk - centners; wool, honey - kilograms; eggs - thousand pieces.
Grain production is given as a total and by certain types grains and legumes (wheat, rye, barley, oats, corn, millet, sorghum, buckwheat, rice, peas, beans, etc.) in weight after processing (minus unused waste and shrinkage during processing on the farm).
The production of products of other agricultural crops (flax, sugar beet, sunflower, soybeans and other oilseeds, hops, tobacco and shag, potatoes, vegetables, gourds, fodder crops) is reflected in physical (originally recorded) weight.
The production of fiber flax products is given according to the following items: "straw of fiber flax", "straw of fiber flax", "raw fiber flax" - according to one of the indicated types of products that was handed over for processing to a flax mill, and "flax seeds - long-liver". Similarly, hemp products are shown.
Sugar beet is reflected depending on the production purpose: for delivery for processing to sugar factories - as "sugar beet (factory)", for fodder purposes - as "sugar beet for livestock feed"; a separate line shows "uterine sugar beet".
Vegetable products are shown separately for open ground and protected ground vegetables. Open ground vegetables are summarized with a full breakdown by type of vegetables: any cabbage, cucumbers, tomatoes, table beets, table carrots, turnip onions, garlic, green peas, vegetable beans, sugar corn, sweet peppers, eggplant, lettuce, green crops , pumpkin, zucchini, other vegetables (radish, swede, radish, etc.). Onion sets showing separate item and is not included in the total for vegetable crops. Greenhouse vegetables are reflected in the total, with the main types (cucumbers, tomatoes) being singled out. On a separate line seedlings of greenhouse vegetables are shown.
Food melons are reflected in the total, including by type: table watermelons, melons.
Harvest of fodder crops is shown by type: fodder root crops, sugar beets for livestock feed, fodder melons, corn for silage, green fodder and haylage, silage crops, green fodder of all kinds; harvesting hay, seeded grasses and natural hayfields - as "any kind of hay."
Harvest of fruits and berries is shown in the following positions: "pomaceous" (apple, pear, quince and other pome fruits), "drupaceous" (plum, cherry, sweet cherry, apricot, peach and others), "nut fruits" (walnut, almond, hazelnut, pistachio and others), "subtropical" (figs, persimmon, pomegranate, medlar, feijoa, other subtropical), "citrus" (lemon, orange, tangerine, other citrus fruits), "berries".
Floriculture products are listed by type as follows: "open ground cut flowers", "cut flowers of the closed ground", "flower seedlings of the closed ground".
The production of nurseries is given separately for seedlings of fruit, berry crops, grapes, forest-decorative and flower-ornamental species.
Livestock products are reflected in the following items:
"cattle and poultry for slaughter in live weight - total", including by type of livestock (large cattle, pigs, sheep and goats, poultry, rabbits, horses, camels, deer), which takes into account livestock sold for slaughter, as well as slaughtered on their farm;
"milk - total", including by type (cow and buffalo, sheep, goat, mare, camel) - the actual milk yield, regardless of whether it was sold to the side or consumed on the farm for feeding calves and piglets;
"eggs - total" - the number of eggs obtained from all types of birds, including the loss of eggs (kill, spoilage, etc.), and eggs used to hatch chickens (this line does not include eggs purchased or received from outside for incubation and other purposes); chicken eggs are shown from the total number of eggs;
"wool - total" - the volume of actually sheared sheep, goat, camel wool and goat down; wool production is given in physical weight (ie weight of unwashed wool immediately after sheep shearing); from the total volume of wool, the production of sheep's wool, goat's wool, goat's down is distinguished;
"honey" - the amount of honey collected by the bees, taken out of the hives.
Farms engaged in the breeding of fur-bearing animals in conditions cell content, show the number of animals slaughtered for skins: foxes, arctic foxes, minks, nutrias, sables, both owned by the farm and acquired from outside.
For forestry products, the collection of seeds of trees and shrubs, seeds in fruits (in kilograms) are reflected; separately seedlings and seedlings of trees and shrubs (in pieces).
Farms engaged in fish farming reflect fish products in their heads as follows: "juvenile fish (pond, lake and river)", "fingerlings of fish (pond, lake and river)", "fish yearlings (pond, lake and river)", " fish fry (pond, lake and river).
An example of filling out the answer to question 5:
| Name of product | Name of measurement units (tons, rubles, pieces, decaliters, etc.) | Actually produced in the reporting year | Codes (not filled in) | |
| according to OKP | by OKEI | |||
| 1 | 2 | 3 | 4 | 5 |
| Bread and bakery products | kg | 73 | ||
| lumber | cube m | 125 | ||
| Eggs | thousand pieces | 45 | ||
Question 6. "How many people on average worked in your business in the reporting year:
PARTNERS (persons participating in your case on the terms of a property or other contribution and performing certain work in your case may not be members of the same household), HELPING FAMILY MEMBERS, EMPLOYEES?
The answer to this question should indicate the number of partners helping family members; number of employees who in the reporting year worked under a written contract or oral agreement: permanent employees; employees hired for a certain period or performance of a certain amount of work; workers performing temporary, seasonal or casual work.
Business partners (6.1) are persons who participate in a case on the terms of a property or other contribution and perform certain work in this case, they may not be members of the same household. Partners do not include persons cash which are a source of financing for this business activity, but do not carry out any work in this activity.
Contributing family members (6.2) are persons who work as helpers in a business owned by a household member or relative.
Employees (6.3) are persons who perform work for hire for remuneration (in cash or in kind) on the basis of a written contract or oral agreement.
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