Group directories Budget classifiers are used to generate 26-bit account numbers for the working chart of accounts of the institution, when drawing up settlement and payment documents, as well as to build a hierarchical structure budget classification in order to form budget reporting in the budget structure (consolidated budget list).
4.2. Reference books of the group "Budget classifiers"
To the group Budget classification includes the following guides:The reference books are delivered completed and contain the relevant federal budget classifiers approved by the Order of the Ministry of Finance of Russia “On Approval of Instructions on the Procedure for Applying Budget Classification Russian Federation"(hereinafter referred to as the Instructions).
Important!
The positions of the budget classification of subjects of the Russian Federation or local budgets should be entered by the user into reference books on one's own.
The composition of the classifiers can be printed using standard means (paragraph Display a list button menu All actions).
4.2.1. Details of reference books of the "Budget classification" group
Each group directory Budget classification contains codes and names of the corresponding budget classifier.The directory reflects the values of the classifier for the current date. Also provided start date code actions and expiration date actions, if any.
According to the current legislation, the composition of budget classifiers is approved by the relevant regulatory act of the Russian Federation, a constituent entity of the Russian Federation or a municipality for a certain period - a year, begins to operate from January 1 of the next year and may change over time.
Upon the entry into force of a new regulatory document on changing the budget classification, starting from the date of its approval, the old order becomes invalid.
The start date and end date of the directory element are determined by the start date of the corresponding orders ( normative documents) on the approval of the budget (departmental) classification, information about which is stored in the directory.
Some guides indicate budget, in accordance with the law (decision) on which this classifier code is established.
The directory list form may contain the option selection classifier elements for a certain budget.
The introduction of new elements into budget classifiers is of the same type: in the general case, it is required to indicate the code and name of the classifier position.
In addition, for most classifiers, it is required to indicate the date from which this code should be applied: in the field Start of action– selection of the corresponding element of the directory Orders on BC (grounds for the action of the KPS).
In some directories, the group that the element belongs to, and/or the element of another directory is also indicated - to build the hierarchical structure of the classifier.
Let's take a closer look at the directories of the group Budget classifiers.
4.2.2. Handbook "Chapters on budget classification (Chapters on BC)"
The directory is designed to store a list of the main administrators (manager) of funds (GRBS, RBS), chief administrators (administrators) of budget revenues (GADB, ADB), chief administrators (administrators) of sources of financing budget deficits (SAIF, AIF) of the federal budget, the budget of the subject of the Russian Federation, budgets of state off-budget funds, local budget.The directory contains codes and titles of chapters - a list of direct recipients of funds from the federal budget.
According to the RF BC, the lists of GRBS, GADB, GAIF are established by law (decision) on the relevant budget as part of the departmental structure of expenditures (revenues, sources).
The necessary codes and names of the classifier positions, approved by the law (decision) on the budget of the constituent entity of the Russian Federation (municipal formation), from which the institution is financed, should be entered into the directory yourself.
4.2.3. Classification of budget revenues
According to the Instructions on the procedure for applying the budget classification of the Russian Federation, the structure of the twenty-digit classification code for budget revenues is presented in the form of four components:
code of the chief budget revenue administrator;
income type code (group, subgroup, item, subitem, element);
income subtype code;
code of the article, sub-article of the classification of operations of the general government sector related to budget revenues.
The code for the type of income (bits 4–13 of the budget income classification code) consists of ten characters and includes:
group - (4th category of the budget revenue classification code);
subgroup - (5th–6th digits of the budget revenue classification code);
article - (7th–8th digits of the budget revenue classification code);
sub-item - (9th–11th digits of the budget revenue classification code);
element - (12–13th digits of the budget revenue classification code).
Chapters by Budget Classification,
,
Articles, sub-articles of the KDB,
Subtypes of KDB income.
Reference books Articles, sub-articles of the KDB And Subtypes of KDB income are in the command group see also(to set up a group of commands see also main menu item is used View – Navigation bar customization).
According to the specified classifiers, a hierarchical structure of income classification is built, in accordance with which budget reporting will be generated (section Reference information navigation bar command Classification of budget revenues).
4.2.4. Directory "Groups, subgroups of KDB"
Directory Groups, subgroups of KDB is designed to store the list of groups (4th digit of the budget revenue classification code) and subgroups (5–6th digit of the budget revenue classification code) of income types of the budget revenue classification. Directory Groups, subgroups of KDB hierarchical and includes the following groups:
Groups and subgroups of budget revenues are the same for the budgets of the budgetary system of the Russian Federation.
Initially, the directory contains the names and codes of groups (4th category of the budget revenue classification code) and subgroups (5–6th category of the budget revenue classification code) of types of income of the budget revenue classification approved by the Ministry of Finance of Russia.
4.2.5. Directory "Articles, sub-articles of the KDB"
Directory Articles, sub-articles of the KDB is designed to store the list of items and sub-items of income types of budget revenue classification, including elements.According to paragraph 6 of Art. 20 of the RF BC, the list of articles and sub-items of budget revenues is the same for the budgets of the budgetary system of the Russian Federation, approved by the Ministry of Finance of the Russian Federation.
Initially, the directory contains the names and codes of articles and sub-items of types of income in the classification of budget revenues, including elements approved by the Ministry of Finance of Russia.
In the directory element Articles, sub-articles of the KDB indicated subgroup the type of income to which the article (sub-article) relates, and element type of income classification of budget revenues. For a sub-article, indicate article to which it refers.
As code And denominations of the element of the directory, the code is indicated (bits 7–13 of the code for the classification of budget revenues) and the name of the corresponding article (subarticle) of the type of income of the classification of budget revenues.
In a table field Permissible KOSGU the code and name of the relevant article (subarticle) of OSGU relating to the classification of income are indicated.
In props Start of action indicates the date from which this code must be applied.
To view articles and subarticles of this group only, use the navigation bar command Articles, sub-articles of the KDB
4.2.6. Directory "Subtypes of KDB income"
Directory Subtypes of KDB income contains a list of subtypes of budget revenues (14–17th digits of the budget revenue classification code) approved by the Russian Ministry of Finance.
The directory element indicates article type of income, code And Name corresponding income subtype.
Detailing of codes of subtypes of income is carried out by state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments.
If necessary, the corresponding additions should be entered into the directory. Subtypes of KDB income on one's own.
For income from taxes, fees, regular payments for the use of subsoil (rent), customs duties, customs fees, collection of state duties, as well as income from insurance contributions to the budgets of state non-budgetary funds (with the exception of additional insurance contributions to the funded part of the labor pension ) first character of income subtype code is used for separate accounting of mandatory payment, penalties and interest, monetary penalties (fines) for this payment:
1000 - the amount of the payment (recalculations, arrears and debts on the corresponding payment, including the canceled one);
2000 - penalties and interest on the relevant payment;
3000 - the amount of monetary penalties (fines) for the relevant payment in accordance with the legislation of the Russian Federation.
By type of income 000 1 14 03012 01 0000 410 “Funds from the disposal and sale of confiscated and other property turned into income of the Russian Federation (in terms of the sale of fixed assets for the said property)” code structure income subtype:
0100 - funds from the disposal and sale of property withdrawn from circulation;
0200 - funds from the disposal and sale of movable property of cultural value, including movable property for religious purposes;
0300 - funds from the disposal and sale of government securities issued on behalf of the Russian Federation, precious metals and precious stones;
0400 - other funds from the disposal and sale of confiscated and other property turned into the income of the Russian Federation.
You can use the navigation bar command to view the revenue subtypes of only the selected item or subitem Subtypes of KDB income in the card of the group, subgroup of the KDB.
The main terms, methods of establishment, scope of use of the classification are regulated by the main document in the field of budgetary legal relations - the Budget Code of the Russian Federation, which was approved back in 1998 federal law No. 145-FZ. In this document, a whole chapter, the fourth, is devoted to this issue.
What is CBC
The budget classification is codification of revenues, expenditures and sources of deficit covering the same for all budgets, with the help of which it is possible to compare the indicators of the specified budgets. Codification is applied in budget process constantly, from the moment the budget is formed and ending with the preparation of a report on its implementation.
On the basis of articles 20-23.1 of the Code, the Ministry of Finance of the Russian Federation is assigned unique powers, which imply fixing the list of codes and the rules for attributing budget indicators to them by a regulatory legal act of the ministry - an order.
At the moment, the classification codes are established by order of the specified department dated July 1, 2013 No. 65n, approving the procedure for applying the CSC.
Article 19 of the Code divides the classification into four main parts: revenue, expenditure, sources of financing budget deficits and operations of the general government sector (KOSGU). Separate parts of the above-mentioned order are devoted to each of these components. 
Example code structure
The BCC is a twenty-character code, with each component of the characters having its own grouping of digits.
For income the codes look like this:
The first three characters are responsible for the codification of the revenue administrator, that is, they give a definition of which agency is responsible for a particular revenue stream.
The next category in the BCC divides budget revenues into certain types. There are only two of them. One of them combines tax and non-tax revenues, the other - gratuitous receipts. Each group is in turn divided into subgroups. Thus, the first group (tax and non-tax revenues) has eighteen such subgroups, while the second has only seven. A detailed list of all subgroups was approved as part of Order No. 65n.
To designate budget spending a twenty-character code is also used, which is somewhat different from the profitable one in its structure. Their only similarity lies in the fact that in both codes (as, indeed, in the CSC of sources for covering the deficit), the first three digits classify the main manager (administrator) of budget funds, and the last three digits correspond to certain KOSGU.
The expenditure classification of budget indicators also consists of section codes (two characters - the fourth and fifth), subsection (also two characters, the sixth and seventh), target item of expenditure (consists of seven characters - from the eighth to the fourteenth digit of the CSC) and the type of expenditure (three numbers).
At the same time, the exclusive right to establish a list and names of sections of expenses (there are fourteen in total), subsections (each section has its own) and types of expenses (common for all expenses) belongs in our country to the Ministry of Finance.
But with the target articles, not everything is so simple. Starting with the 2014 budget, the program method is used in its formation. And due to the fact that the Federation, regions and municipalities have their own programs, it is not possible to classify them equally for all budgets. Therefore, appropriate clarifications were made to the Budget Code, conferring the authority to determine the codes of target articles and the rules for their application to the financial bodies of budgets of all levels.
At the same time, the structural component of the targeted articles has also changed. Firstly, starting from 2014, for the first time, letter designations were allowed to be used in the classification. Their list is strictly defined by order No. 65n. Secondly, with the program budget, the first two digits in the code of the target article began to indicate the corresponding state or municipal program, the third digit - to detail the subprogram, and the last four - to codify the specific direction of expenditure.
Where and how to find out CBC
If you are not an employee of a financial authority, the issue of assigning expense codes becomes somewhat irrelevant. For individual entrepreneurs, large and small firms, as well as individuals who are taxpayers, the main issue is the application of profitable BCC as well as where and how to find it.
The solution to this issue can be sites that specialize in helping taxpayers. Special services can help fill out a tax receipt, in which you now need to indicate the BCC.
In addition, you can find out the code yourself by referring to the already aforementioned order of the Ministry of Finance of Russia No. 65n. In this order, in a separate application, each federal department is assigned those tax and non-tax revenues, the administrator of which it is, indicating the full CSC codes.
Code Parsing Examples
For clarity, it is worth giving several examples of the use of budget classification codes for various tax and non-tax payments.
VAT - value added tax
The main administrator of VAT on goods sold on the territory of our country, as well as imported to us from Belarus and Kazakhstan, is the Federal tax service Russia (code 182). It is she who is responsible for collecting the tax, paying penalties and fines on it. But for VAT on goods from other countries, the administrator will be the Federal Customs Service with the code KBK 153.
Thus, when paying the tax, the CBC will be as follows:
- for the tax on Russian goods - code of the income budget administrator "182", group one "1", subgroup "03", income item "01", sub-item "000", element "01", subtype code "1000", KOSGU "110 ”, for the payment of interest on this tax, the subtype is changed from “1000” to “2000”, for fines - to “3000”;
- for the tax on Belarusian and Kazakh goods - administrator code "182", group "1", subgroup "04", income item "01", sub-item "000", element "01", subspecies code "1000", KOSGU "110" , for penalties and fines, the subspecies also changes to "2000" and "3000" respectively;
- in case the goods are imported from another country, the codes will be the same as for Belarusian and Kazakh goods, except for the code of the chief administrator. He will be 153.
Personal income tax - personal income tax (2-NDFL, 3-NDFL)
This tax has only one revenue administrator - the Federal Tax Service, which has code 182. When transferring this tax, the KBK will depend on the article of the Tax Code on the basis of which the tax is levied.
- To pay tax on income of a tax agent as a whole, the following CCC is applied - budget revenue administrator code "182", group "1", subgroup "01", income item "02", subarticle "010", element "01", subspecies code " 1000", KOSGU "110", for the payment of interest on this tax, the subtype is changed from "1000" to "2000", for fines - to "3000".
- For entrepreneurs, private notaries and persons engaged in private practice, the code is as follows - administrator "182", group "1", subgroup "01", income item "02", subsection "020", element "01", subspecies code "1000 ”, KOSGU “110”, for fines and penalties, the subtype is the same as for other taxes “2000” and “3000”, respectively.
- For individuals to pay tax on income received in the cases specified in Article 228 of the Tax Code, the CCC is the administrator "182", group "1", subgroup "01", income item "02", subsection "030", element " 01", subspecies code "1000", KOSGU "110".
UTII - single tax on imputed income
It is paid by organizations and individual entrepreneurs who have switched to it voluntarily. Payment is made according to the following code: administrator "182", group "1", subgroup "05", income item "02", sub-item "010", element "02", subtype code "1000", KOSGU "110".
USN - simplified taxation system
The classification codes for paying this tax differ depending on what exactly the taxpayer has chosen as the object of taxation:
- For payments of the simplified tax system from the income of the KBK, the following: administrator "182", group "1", subgroup "05", income item "01", sub-item "011", element "01", subspecies code "1000", KOSGU "110".
- For payments of the simplified tax system from the difference between income and expenses - administrator "182", group "1", subgroup "05", income item "01", sub-item "021", element "01", subspecies code "1000", KOSGU "110 ".
- To credit the minimum tax - administrator "182", group "1", subgroup "05", income item "01", subsection "050", element "01", subspecies code "1000", KOSGU "110".
Changes in 2019
The following budget classification codes apply for 2019:
- For pension contributions at basic and reduced rates: 182 1 02 02010 06 1010 160.
- Medical contributions: 182 1 02 02101 08 1013 160.
- Social contributions: 182 1 02 02090 07 1010 160.
- Injury contributions: 393 1 02 02050 07 1000 160.
Budget classification represents a grouping of incomes and expenditures of budgets of all levels, as well as sources of financing their deficits. It provides comparability of indicators of all budgets. 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 State Duma Russian Federation June 7, 1996 At present, this law is in force with amendments and additions adopted by federal law No. 115-FZ of August 5, 2000.
The budget classification of the Russian Federation includes:
- classification of budget revenues;
- classification of budget expenditures;
- classification of funding sources;
- classification of operations of public legal entities (hereinafter referred to as the classification of operations of the public administration sector).
- sources of internal financing of budget deficits;
- sources of external financing of the federal budget deficit;
- types of state internal debts of the Russian Federation, subjects of the Russian Federation, municipalities;
- RF types.
Budget classification of income
The classification of budget revenues is a grouping of budget revenues of all levels of the Russian Federation.
Incomes of budgets of all levels are classified into groups, subgroups, articles and sub-articles.
The classification of income provides for the following groups: Further detailing of income is carried out by subgroups, items and sub-items of the budget classification, for example:Such detail allows to take into account receipts to the budgets of all types of income provided for by law. For each of them, an independent code is provided in the budget classification.
Budget classification of expenditures
Cost classification carried out in several ways:
- functional the classification reflects the allocation of budget funds to 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 reflects the grouping of legal entities that receive budgetary funds. (The main managers of budget funds).
- Economic the classification shows the division of state expenditures into current and capital, as well as wages, material costs, and the purchase of goods and services. (Expenditure category → Groups → Subject items → Sub-items)
Functional classification of budget expenditures
It is a grouping of expenditures of budgets of all levels of the budget 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.
In particular, the functional classification provides for the following sections (Code - Name):- 0100 - State administration and local self-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 natural 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 and physical education
- 1800 - Social policy
- 1900 - Servicing the public debt
- 2000 - Replenishment of state 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 -Target budget funds
Based on the above 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. IN in full functional classification is used for .
Departmental classification of budget expenditures
Departmental classification budgets is a grouping of expenses by recipients of budgetary 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 subjects of the Federation and local budgets are approved by the authorities of the subjects of the Federation and local governments, respectively.
An example of a functional classification of expenses by 4 levels:
Economic classification of budget expenditures
Economic classification budget expenditures is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out in the performance of state bodies of their tasks. The economic classification includes groups, subgroups, subject items, subitems and cost elements.
The expense groups are:|
Name |
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Current expenses- this is a part of budget expenditures that ensures the current functioning of public authorities, budgetary institutions, etc. The category "Current expenses" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for the recognition of property rights abroad. |
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Capital expenditure- this is a part of budget expenditures that provides innovation and investment activities. A development budget can be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, the creation of state stocks and reserves, the acquisition of land and intangible assets, capital transfers. |
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Providing loans (budget loans) |
The economic classification of expenditures of the budgets of the Russian Federation has been transformed into a classification of public sector operations. It determines the direction of budget revenues and expenditures, 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 this classification, operations of the general government sector are divided into current (income and expenses), investment (operations with non-financial assets) and financial (operations 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 Disposal of non-financial assets;
- 500 Receipt of financial assets;
- 600 Disposal of financial assets;
- 700 Increase in liabilities;
- 800 Reducing liabilities.
Groups are detailed by articles and sub-articles. The more detailed analytical codes provided in this document are not general government transaction classification codes, but are intended solely for the purpose of structuring the text of these Guidelines.
Classification of expenditures of the budgets of the Russian Federation for public sector operations (Codes and names of articles and sub-items)