More than 4 million operating enterprises and companies are registered in the Unified State Register of Legal Entities. All of them are taxpayers, and the aggregate results of their activities reflect the economic potential of the state. Therefore, to facilitate tax and statistical accounting of all this mass of enterprises, they are assigned unique codes.
Codes and classifiers
One enterprise can have many codes that are assigned to it according to the corresponding classifiers. Each classifier allows you to draw up a structured code for a particular enterprise, by which you can determine where it is registered, what type of activity it is engaged in, what is its form of ownership, organizational and legal form, etc.
So, for example, an organization code can be assigned by:
- OKONKH - All-Union Classifier of National Economy Branches;
- OKPO - All-Russian Classifier of Enterprises and Organizations;
- OKOGU - All-Russian Classifier of State Power and Management Bodies;
- OKFS - All-Russian classifier of forms of ownership;
- OKVED - All-Russian Classifier of Economic Activities;
- OKATO - All-Russian classifier of objects of administrative-territorial division, etc.
These and other codes, along with the name, legal address, current account of the enterprise, refer to its details and are indicated on the forms and documents of financial and accounting statements as reference and basic data. The codes of a particular organization allow tax authorities and statistical authorities to keep a differentiated accounting of enterprises according to any parameters that are determined by these codes.
Basic Organization Codes
Depending on the type of document - whether it is a statistical or financial accounting document, the main codes are put on it. So, for tax accounting, the checkpoint is important - the code of the reason for registration, the OKATO code, which allows you to make targeted targeted transfers of tax payments.
For statisticians, OKPO and OKVED codes are especially important. Thus, the OKPO code is required for maintaining databases and lists of legal entities in all all-Russian classifiers. It is used to provide interdepartmental information exchange, for statistical accounting of enterprises and individual entrepreneurs. The OKVED code allows for separate accounting, analysis and preparation of economic forecasts for each type of economic activity permitted on the territory of the Russian Federation.
With the introduction of local and global automated systems of tax and statistical accounting, the use of codes of enterprises and organizations according to various classifiers makes it possible to obtain prompt and objective information on the activities of enterprises in all sectors of the economy.
