Budget classification what codes to use. Budget classification

Correct execution of payment documents is a prerequisite for the successful completion of a financial transaction, for example, to pay taxes or insurance premiums. Based on the Order of the Ministry of Finance of the Russian Federation on July 1, 2013 No. 65n, new KBK for 2017. 2017 Budget Classification Codes- important details of the document that must be filled in correctly. Our heading in will help you quickly understand all the changes in the KBK since 2017. Below you will find a table with new codes for 2017 with a decryption. Our material has already taken into account all the changes in the KBK provided for by the Order of the Order of the Ministry of Finance of Russia dated 07.12. 2016 No. 230n, which, in particular, introduced new KBK for insurance premiums from 2017.

KBK: features and purpose

Budget classification code (BCK) is a combination of numbers known to accountants, as well as employees of banking and budgetary institutions. It characterizes a certain monetary transaction and is a convenient way to group expenses / incomes received by the budget. Created on the basis of the Budget Code of the Russian Federation.

Thanks to the BCK, departments can correctly interpret information about the payment being made (purpose, addressee, etc.). Correctly written KBK allows:

• unmistakably make payment transactions;
• track the history of the movement of funds;
• facilitate the work of government officials;
• competently plan the budget and manage financial flows;
• fix the payment arrears.

The budget classification code is a guarantee that in 2017 the money will go to the right account, and the company or individual entrepreneur will not be penalized.

KBK: where to indicate?

The considered combination of numbers (BCC) is reflected in a separate field of payment orders intended for deduction of tax payments and insurance premiums, penalties and fines in 2017. This field in 2017 is 104. When filling out the document, it is important to correctly indicate the combination of numbers, because a mistake entails not only administrative responsibility, but also the need to clarify the payments made.

When the payer understands all the numbers, the probability of filling in the data incorrectly is minimized. Therefore, let's try to understand their meaning.

KBK: how many characters and what do they mean?

Based on the Order of the Ministry of Finance No. 65n, the budget classification code consists of 20 digits. Conventionally, they can be divided into several groups, consisting of 1-5 characters:

№1-3 - a code indicating the addressee for whom the cash receipts are intended (territorial FTS, insurance and pension funds). For example, to pay KBK for personal income tax in 2017 the figure "182" is put, for contributions to the Pension Fund - "392".
№ 4 - show a group of cash receipts.
№5-6 - reflects the tax code. For example, for insurance premiums the value "02" is indicated, excise taxes and insurance premiums are characterized by the number "03", payment of the state duty - "08".
№ 7-11 - elements that reveal the item and the sub-item of income.
No. 12 and 13- reflect the level of the budget to which the receipt of funds is planned. The federal code is "01", the regional code is "02". Municipal institutions are assigned the numbers "03", "04" or "05". The rest of the figures characterize budgetary and insurance funds.
№14-17 - indicate the reason for the financial transaction:

1. making the main payment - "1000";
2. accrual of penalty interest - "2100";
3. payment of the fine - "3000";
4. deduction of interest - "2200".

# 18 - 20 - reflects the category of income received by a government department. For example, funds intended for payment of tax are shown with the code "110", and gratuitous receipts - "150".

Example... Sirius makes contributions for insurance against accidents and occupational diseases that may occur while performing work duties. Depending on the situation, the BCC indicated in the payment document may differ:

- 393 1 02 02 050 07 1000 160 - with timely transfer of funds;
- 393 1 02 02 050 07 2100 160 - in case of payment of a penalty interest;
- 393 1 02 02 050 07 3000 160 - payment of a fine by compulsory payment.

How to find out the BCK of an organization?

For payers who find it difficult to understand all the numbers, we recommend using our new by the KBK reference book for 2017... He will help the accountant in 2017 to correctly fill out payment orders, where the presence of a BCC is required. The catalog of current KBK for 2017 on our website is presented in the form of a table. Similar information can be found on the official website of the Federal Tax Service.

KBK on taxes and insurance premiums in 2017

Ministry of Finance by Order of 07.12. 2016 No. 230n amended the budget classification codes: for some, a slight correction was made, others were excluded. The changes took effect on January 1, 2017. They cover, in particular, the following sections:

1. Corporate income tax - applies to firms working with foreign companies and receiving income from them.
2. STS - the changes affected organizations that use the object of taxation “income minus expenses”. Minimum tax and advance payments will be made at a separate CSC.
3. Insurance premiums - starting from 2017, the tax office will be administering (with the exception of "injury" premiums), so the combination of some numbers will change.

Insofar as new KBKs appear in 2017, the former will become invalid. From January 1, 2017, the accountant will not be able to use the old values ​​even when making a payment for the previous period, otherwise the funds will not be considered paid.

Our KBK table for 2017 prepared by financiers on the basis of data from the Ministry of Finance of the Russian Federation. But if the accountant still uses the information for 2016, the mistake can be corrected (you will need to clarify the payment).

Filling in the KBK in payment orders in 2017

A payment is a settlement document on the basis of which the bank makes payments. To pay taxes and contributions, form 0401060 is used. During the registration process, it is recommended to follow the Rules for filling in the details developed by Order of the Ministry of Finance No. 107n.

In 2017, the FTS will be in charge of overseeing taxes and insurance premiums; payers will have to submit unified reporting (Federal Law No. 243-FZ). The indicator of the budget classification code, reflected in line No. 104, is filled in according to the same rules. The table shows some of the changes that took place in the payment system in 2017:

Taking advantage of the BCK table for 2017 and clearly understanding the structure of the numbers, the accountant will be able to correctly and timely make all the calculations. You can simplify your work and reduce the risk of making a mistake by filling out documents in electronic services. Below is a table of the current BCF for 2017.

Budget classification presents a grouping of income and expenditure of budgets of all levels, as well as sources of financing their deficits. It ensures that all budgets are comparable. With its help, the systematization of information on the formation of budget revenues and the implementation of expenditures is achieved.

The Federal Law "On the Budget Classification of the Russian Federation" was adopted by the State Duma of the Russian Federation on June 7, 1996. At present, this law is in force with amendments and additions adopted by the Federal Law of 08/05/2000 No. 115-FZ.

The budgetary classification of the Russian Federation includes:

1. classification of budget revenues;
2. classification of budget expenditures;
3. classification of funding sources;
4. classification of operations of public law entities (hereinafter referred to as the classification of operations of the general government sector).

• sources of domestic financing of budget deficits;
• sources of external financing of the federal budget deficit;
• types of state internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;
• types of RF.

Budgetary income classification

The classification of budget revenues is a grouping of budget revenues of all levels of the Russian Federation.

Budget revenues of all levels are classified into groups, subgroups, items and sub-items.

This detailing allows you to take into account the receipts to the budgets of all types of income provided by the legislation. An independent code is provided for each of them in the budget classification.

Budgetary classification of expenses

Cost classification carried out on several grounds:

• Functional the classification reflects the direction of budget funds for the implementation of the main functions of the state (management, defense, etc.). (Section → Subsection → Target items → Types of expenses).
• Departmental the classification of budget expenditures is directly related to the management structure; it displays the grouping of legal entities that receive budget funds. (Chief administrators of budget funds).
• Economic the classification shows the division of state expenditures into current and capital, as well as on the payment of wages, on material costs, on the purchase of goods and services. (Expense Category → Groups → Subject Items → Sub-Items)

Functional classification of budget expenditures

It is a grouping of expenditures of budgets of all levels of the budgetary system of the Russian Federation and reflects the expenditure of funds for the implementation of the main ones.

The functional classification of expenses has four levels: sections; subsections; targeted articles; types of expenses.

• 0100 - Public administration and local government
• 0200 - Judiciary
• 0300 - International activities
• 0400 - National Defense
• 0500 - Law enforcement and state security
• 0600 - Basic research and promotion of scientific and technological progress
• 0700 - Industry, energy and construction
• 0800 - Agriculture and Fishing
• 0900 - Protection of the environment and natural resources, hydrometeorology, cartography and geodesy
• 1000 - Transport, road facilities, communications and informatics
• 1100 - Development of market infrastructure
• 1200 - Housing and communal services
• 1300 - Prevention and elimination of consequences of emergencies and natural disasters
• 1400 - Education
• 1500 - Culture, art and cinematography
• 1600 - Media
• 1700 - Health care and physical education

• 1800 - Social Policy
• 1900 - Public Debt Service
• 2000 - Replenishment of government stocks and reserves
• 2100 - Financial assistance to budgets of other levels
• 2200 - Utilization and elimination of weapons, including the implementation of international treaties
• 2300 - Mobilization preparation of the economy
• 2400 - Exploration and use of outer space
• 3000 -Other expenses
• 3100 - Targeted Budgetary Funds

On the basis of the given functional classification, budgets of all levels are built. It is clear that this takes into account the specifics of the budget of a particular level. The full functional classification is used for.

Departmental classification of budget expenditures

Departmental classification budgets is a grouping of expenditures by recipients of budget funds. The list of recipients of funds from the federal budget is approved by law for the next year.

Departmental classifications of the budgets of the constituent entities of the Federation and local budgets are approved by the authorities of the constituent entities of the Federation and local governments, respectively.

Economic classification of budget expenditures

Economic classification expenditures of budgets is a grouping of expenditures of budgets of all levels of the budgetary system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out when government agencies perform their tasks. Economic classification includes groups, subgroups, subject items, sub-items and expense items.

The economic classification of expenditures of the budgets of the Russian Federation was transformed into a classification of public sector operations. It determines the directions of revenues and expenditures of budgets, depending on the economic content of operations carried out in the public administration sector.

The classification of general government transactions is a grouping of transactions based on their economic content.

Within the framework of this classification, operations of the general government sector are divided into current (income and expenses), investment (transactions with non-financial assets) and financial (transactions with financial assets and liabilities).

The classification of general government transactions consists of the following groups:

• 100 Income;
• 200 Expenses;
• 300 Receipt of non-financial assets;
• 400 Disposals of non-financial assets;
• 500 Receipt of financial assets;
• 600 Disposal of financial assets;
• 700 Increase in liabilities;
• 800 Decrease in liabilities.

Groups are detailed by articles and subentries. The more detailed analysis codes provided herein are not general government transaction classification codes, but are intended solely for the purpose of structuring the text of these Guidelines.

Changes have been made to the Budget Classification. They relate to KOSGU, KVR and other codes, sections and subsections of the classification.

Amendments provided for by order of the Ministry of Finance of Russia dated June 16, 2017 No. 95n

Order No. 95n introduced new targeted items to reflect the costs of implementing certain federal target programs, including the federal target program "Development of the Penitentiary System (2017 - 2025)," activities.

Changes to the budget classification - order dated June 6, 2017 No. 84n

Officials have updated Directive No. 65n (). The rules by which the financial authorities will form target budget items are changing.

The Ministry of Finance has updated the codes of the budget classification.

The expenses of local budgets, which will be carried out at the expense of regional and federal subsidies, will be reflected according to the target item, the code of which includes the values ​​R0000 - R9990. At the same time, the name of the direction of expenditure and the target item, which contain the values ​​R0000 - R9990, L0000 - L9990, S0000 - S9990, will not include an indication of the name of the federal transfer - the source of financial support for the expenditure obligation of the corresponding budget.

Download the table of correspondence between KVR and KOSGU for 2017

The expenditures of local budgets, which are carried out at the expense of subventions provided from the regional budget, will be reflected in similar areas of expenditures for which the entity financed the funds (R0000 - R9990).

Expenses that local authorities spend at the expense of the reserve fund of the President of the Russian Federation, the reserve fund of the Government of the Russian Federation, will need to be reflected in separate areas of expenditure. In this case, the value "F" must be included in the fifth digit of the code for the direction of expenses.

Table. Income codes for intergovernmental transfers

* - this code does not apply to accounting for income from excise taxes on cider, Poiret, mead.

** - according to these codes, income from the tax levied in connection with the application of the patent taxation system, credited to the budgets of municipal districts, settlements of municipal districts (in the event that municipal legal acts establish the appropriate deduction rates) are taken into account.

Correspondence table of sections and subsections with CWR

In addition to changes to Instruction No. 65n itself, on February 28, the Ministry of Finance of Russia published an updated table on its official website, according to which the accountant can check whether the codes of sections and subsections in the accounting account number correspond to the codes of expense types. In particular, the following correspondences appeared in the table:

Changes to the budget classification introduced by order No. 246n dated December 29, 2016

Order No. 246n dated December 29, 2016 was submitted to the Ministry of Justice for registration. Changes are foreseen in target items of direction of expenses and income classification.

Changes to the budget classification introduced by order No. 230n dated December 7, 2016

Order No. 230n of December 7, 2016 was recognized as not requiring registration and entered into force from the date of signing. Now, according to the expense type code 853, you need to transfer to the budget:

• enforcement fees (Article 112 of the Federal Law of October 2, 2007 No. 229-FZ "On Enforcement Proceedings");
• court fines (Article 119 of the Arbitration Procedure Code of the Russian Federation);
• fines and fees imposed by acts of bodies and officials in cases of administrative offenses;
• patent fees;
• consular fees.

Changes to the budget classification introduced by order of April 1, 2016 No. 38n

General Provisions

Changes in codes of expense types (CWR)

Financiers have increased the list of expenses to be paid for CWR 853

Changes in KOSGU codes

Briefly about other changes