Quad for the use of agricultural land. Accounting info

— physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for determining production (see below "recycling")

Materials, substances or transformed components are raw materials, i.e. products of agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.

The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of what machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered production process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, the repair of computers, household appliances is classified in group 95 (repair of computers, personal and household items), while at the same time, repair of cars is described in group 45 (wholesale and retail and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20

Note - The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product. However, the definition of what constitutes a new product can be somewhat subjective.

Processing implies the following types of activities involved in production and defined in this classifier:

- processing of fresh fish (extracting oysters from shells, filleting fish) not carried out on board the fishing vessel, see 10.20;

- milk pasteurization and bottling, see 10.51

- dressing of leather, see 15.11

- sawing and planing of wood; wood impregnation, see 16.10;

- printing and related activities, see 18.1

- tire retreading, see 22.11;

- manufacture of ready-to-use concrete mixtures, see 23.63

- electroplating, plating and heat treatment of metal, see 25.61

- mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10

There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.

These include:

— logging classified in section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE);

— modification of agricultural products classified in section A;

— preparation food products for immediate consumption on premises, classified in group 56 (activities of undertakings Catering and bars)

— beneficiation of ores and other minerals classified in Section B (MINING);

— construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION);

— the activity of breaking down large quantities of goods into small groups and re-marketing of smaller quantities, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;

- sorting solid waste;

— mixing of paints according to the customer's order;

— cutting of metals by order of the client;

- explanations of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

Agriculture in this period economic development countries is one way to develop profitable business. Products from peasant farms (KFH) are actively gaining popularity among the population of the country. At the same time, more and more businessmen decide to direct their entrepreneurial activities in this direction.

But for this it is necessary to carry out the procedure for registering an individual entrepreneur according to the corresponding statistics code. After all, if you choose it incorrectly, the tax authorities may impose a fine. Therefore, farmers need to study well the requirements of the OKVED classification of agriculture. It is these statistics codes that are usually used when registering a peasant farm.

Symbols by classifier

In order to register an individual entrepreneur for a peasant farm organization, it is necessary to select at least 4 digits of the OKVED code in the tax control authorities. It is not necessary to indicate more classification features for such a farm.
Agriculture is a fairly broad section of OKVED, which is grouped according to the classification indicator “type of activity”. It is the first, therefore, in this classifier, this type of activity has the following parameters:

• Section - AA;
• Digital display assigned by Rosstat - 01;
• Subtypes - are defined in order from 01. 1 to 5.

Growing plants and related duties

The first subtype in the section of codes of this direction is the classification according to the occupation of planting and developing plants. In it you can find the necessary data for those who are engaged in this type of business in order to properly register with government agencies.

A subclass of this part is opened by the OKVED code 01.11, which includes activities related to the cultivation of grain, as well as similar crops that cannot be attributed to other types of business. More specifically, this list includes:

1. different varieties of wheat, including hard and soft, rice, rye, oats, corn, various legumes, barley, their seeds, which are prepared for sale;
2. potatoes, root and tuber crops, in which there is a lot of starch, inulin, their seeds for sale;
3. any oil crops, as well as seeds for resale;
4. plants for smoking (tobacco, shag), including their initial processing, as well as seeds for resale;
5. sweet beets, seeds for sale;
6. fodder beets, other fodder root crops, melons, representatives of legumes, silage plants, annual and perennial grasses for fodder, not excluding the collection of hay, as well as fodder, seeds for sale;
7. spinning crops, lobes and seeds of this type of plant for sale;
8. plants for the production of pesticides, plants used in perfumery, cosmetology, hops, other plants that were not included in the previous codes.

1. planting and harvesting various vegetables, herbs, legumes, vegetable seeds for resale. An exception to this subclass is potatoes and their planting material, vegetables with a high content of starch and inulin, sugar beets.
2. growing flowers, seedlings, ornamental plants, preparation of bulbs, seeds and tubers;
3. cultivation and collection of mushrooms, including forest mushrooms, as well as truffles.

It is worth noting that the last subclass also has its own structure, which includes the following codes after the main 01.12:

• 31 - activities related to the cultivation of mushrooms, as well as mycelium;
• 32 - picking mushrooms in the forest, as well as truffles.

Included in agriculture according to OKVED and the production of fruits, and with them nuts, plants used in the process of making drinks and spices. This type of entrepreneurial activity has been assigned the code 01.13.

It consists of the following subclasses:

1. activities related to the harvesting of grapes, both table and for making wine, the simultaneous preparation wine drinks, preparation planting material for sale;
2. the occupation of harvesting a number of fruits not listed in other subclasses, as well as nuts, which in turn also has its own subspecies:

• fruit and berry plants;
• raw materials for the production of various drinks;
• raw materials for the production of spices.

animal husbandry

Many peasant farms are engaged in animal breeding, which is also classified by OKVED. This can bring double income, both from the sale of live cattle and meat products. In addition, pets also provide livestock products, which are a source of income for individual entrepreneurs. But in this section, which is often used to register peasant farms, there is no classification by product. The section goes by types of animals:

• cattle, which has been assigned the statistics code 01.21;
• sheep and goats with code 01.22.1;
• horses, mules, donkeys, hinnies, which have been classified on 01.22.2;
• pigs with code 01.23;
• poultry, according to OKVED24;
• other animals, insects, aquatic reptiles, worms, which have the code 01.25. but each of them is assigned its own subclass from 01.25.1 to 01.25.9.

Other statistics codes

At the same time, along with separately carried out activities for sowing various crops or raising livestock, statistical codes highlight the opportunity to choose the one that is most suitable for the type of activity. But for those who simultaneously breed animals for which they grow plants, while continuing to sell seeds, there is an option not to choose several codes, but to stop at one.

Subclass 01.3 OKVED is an activity related to doing business in both crop and livestock. This approach is very convenient, since a balanced entrepreneurial activity KFH obviously requires both growing plants and breeding animals.

It is very difficult to imagine peasant farms that do not provide services to the population to support agriculture. Such activity also has its own code in OKVED, 01.4. It includes:

• assistance in growing plants;
• consultations in the rules of conduct;
• assistance in the application of land reclamation;
• animal husbandry advice, but not veterinary services.

All these areas in the activities of the KFH are also supplemented by their subclasses according to OKVED.

It also includes hunting for wild animals, including their breeding and advisory support. Some peasant farms also indicate this activity with the OKVED code 01.5.

Agriculture is one of the oldest forms of profit making. Since ancient times, people have been going to each other to buy or sell something from what has grown in the garden or stands in the stall. Therefore, many entrepreneurs want to register their KFH and engage in a profitable, albeit difficult, business.

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Agriculture is a great start for businessmen who do not want to career path form a business. However, with the growth of demand and profit for the product, the registration of IP becomes inevitable. Then the farmer faces the question of studying OKVED for peasant farms. A detailed consideration of it will help to avoid penalties due to the wrong choice of statistics code. Everything in order in our article.

General information

OKVED for KFH in 2016 has changed. From 11.07.16 as for legal entities, and new codes came into force for individual entrepreneurs - OKVED-2 (Order of the Federal Tax Service of the Russian Federation No. MMV-7-14 / [email protected]). To register an individual entrepreneur for a peasant farm from this year, a businessman must indicate a code (at least 4 digits) for OKVED-2 in the tax authority.

In the classifier, a large section is devoted specifically to the peasant farm, which is designated by the letter A. In addition, digital designations are used for specific types of activities (for peasant farms - 01), as well as their subtypes.

Conventionally, the activities of KFH according to OKVED can be divided into 3 groups:

• Growing plants.
• Animal breeding.
• Other agricultural activities.

Types of activities of KFH according to OKVED can be divided into 3 groups.

Areas of activity of KFH by classifier

Growing plants

Growing grain and other similar crops according to OKVED begins with code 01.11 and covers the following subsections:

• Wheat, legumes, corn, rye, barley, oats and seeds of these plants to be sold.
• Oil plants and seeds for sale.
• Fodder beets, perennials, as well as other root crops and their seeds grown for sale.
• Plants used in cosmetic production, grown for sale.

A separate code 01.12 is assigned to the cultivation of rice crops and their sale.

Code 01.13 is assigned to planting vegetables and includes:

• Growing vegetables, legumes, herbs and seeds for sale.
• Starch crops and seeds for sale.
• Sugar beet planting and sale.
• Planting truffles and mushrooms for the purpose of selling on the market.

Code 01.14 is for the cultivation of sugar cane, 01.15 for tobacco crops and seeds for sale on the market, and 01.16 for textile crops, crops for yarn and their seeds grown for sale on the market.

Code 01.19 includes the cultivation of flowers and their seeds, medicinal plants, spices, spices, essential oil crops, as well as some other annual plants.

Codes 01.2-01.30 are devoted to the cultivation of perennials, seedlings, fruits, fruit and berry crops, as well as crops for the production of various kinds of drinks.

animal breeding

The classification of animal breeding activities in OKVED begins with code 01.4 and includes the rearing and breeding of animals (with the exception of aquatic animals).

Codes 01.41-01.41.29 include breeding of large cattle and milk production.

Codes 01.42-01.42.2 are dedicated to the breeding of other horned cattle and the production of their sperm.

01.43-01.43.3 - codes intended for breeding of the equine family, as well as the production of their sperm and dairy products.

Code 01.44 refers to the breeding of livestock of the camel family.

01.45-01.45.4 - codes that include the breeding of sheep and goats, as well as the production of goods from the resulting raw materials.

Codes 01.46-01.46.2 are devoted to breeding pigs, and 01.47-01.47.3 - breeding poultry.

01.49-01.49.9 include the breeding of other animals (bees, worms, cats and dogs, rabbits, etc.).

Other agricultural activities

These types of activities according to OKVED include:

• Mixed agriculture (combination of animal breeding and plant growing) - code 01.5.
• Secondary activities for the production of farm crops, processing fields after harvesting, as well as preparing it for disposal, shoeing cattle, preparing seeds for planting (activities are carried out on a contractual basis or for a fee) - codes 01.6-01.64.
• Hunting for wild animals, their shooting, as well as the provision of related services (fur production) - codes 01.7-01.70.

Farming requires hard work and considerable effort from a businessman. But the first step towards successful business- this is in accordance with all the rules and the law of the Russian Federation. In this article, the classification of OKVED is presented quite simply for understanding a startup. To avoid problems with tax service we advise every novice entrepreneur to familiarize himself with the information provided.

Every kind economic activity has a digital designation - a code, and they are all collected in the OKVED reference book (All-Russian classifier of types economic activity), approved by the Order of Rosstandart dated January 31, 2014 No. 14-st and entered into force in January 2017.

The classifier consists of 17 sections, each of which is devoted to a specific area of ​​entrepreneurship. Types of OKVED "Agriculture" are concentrated in section A and are represented by an extensive list.

General rules for using OKVED

The process of using the data of the All-Russian classifier is associated with the following features:

1. Any business entity can change an unlimited number of times OKVED codes. There are no restrictions on the number of types of work, but the registration authorities recommend not to exceed 50 points.

2. The presence of this or that code does not oblige to engage in the activity designated by it. For example, the presence of construction organization The OKVED code for vegetable growing does not mean an immediate requirement to organize a garden or a greenhouse. The current situation is such that enterprises form a large set of activities, foreseeing additional areas of work in the future or having in mind their own subsidiary plots.

3. The description of the economic direction should be as specific as possible - at least 4 digital characters.

4. The descriptions of types of activities given in the constituent documents of the organization must match the decoding from OKVED.

Features of the directory structure

OKVED agriculture occupies section A of the directory and, in turn, is divided into the following subsections:

• Crop production (including the cultivation of mushrooms and vegetables), animal husbandry, hunting.
• Forestry and logging.
• Fishing and fish farming.

Each of the sections is divided into corresponding groupings of different levels, each of which includes a certain set of activities.

In addition to sections of OKVED 01-03, organizations need to pay attention to group 10 of section C (processing of food products, including agricultural products), code 52.10.3 (warehousing and storage of grain), code 77.31 (rent and leasing of machinery and equipment for agriculture ) and other parts of the guide.

The activities of enterprises are multifaceted and may include a wide range of activities.

OKVED for work in the field of crop production

Crop production is one of the areas of agriculture, which consists in the cultivation (sowing, care, harvesting) of cultivated plants. Since the production of products and raw materials for them is strategically important for the state, the legislator pays special attention to this area. All activities are divided depending on the characteristics of plants and are taken into account in their location. nutritional value. The classification is expressed as follows:

• Cultures are divided into annuals, perennials and seedlings.
• Within each grouping, the codes are arranged according to the importance of plants in society. For example, in the 1st place - sowing and harvesting grain (raw materials for the production of flour and cereals), then - vegetable growing, growing oilseeds, tobacco, spinning plants, etc.

The presence of one or another OKVED code allows organizations and peasant farms to freely cultivate appropriate kind plants and receive government subsidies.

OKVED for work in the field of mushroom cultivation

Mushrooms are included in national cuisine and are a familiar product for most residents of the Russian Federation. In a biological sense, they occupy an intermediate position between plants and animals and are distinguished in separate kingdom. In the OKVED directory, mushroom growing activities are in group 01.13, dedicated to vegetable growing.

OKVED divides this type of product into types:

1. Cultivated mushrooms - those that are grown from mycelium under controlled conditions (oyster mushrooms, champignons).

2. Wild mushrooms - activity codes for their collection and harvesting are in group 02.30 (Collecting food forest resources) subsection 02. "Logging".

3. Truffles - special valuable species mushrooms, which is indicated separately in the types of activity. The reasons for this are the high cost of the product, growing conditions (truffles grow on wild, uncultivated soils) and collection.

4. Mycelium - in fact, the "seedlings" of mushrooms, which passes as separate view goods. The activity codes for its cultivation are in the group 01.30. That is, a mycelium is a plant planting material.

OKVED for work in the field of animal husbandry

Animal rearing different types for the sake of meat, wool, milk and other products - this is the 2nd largest sector of agriculture. The legislator lists the most important types of animals in the OKVED groupings (livestock), indicating the products that can be obtained from them. Exotic representatives and insects are not deprived of attention:

• 01.41. Cattle.
• 01.42. Other types of cattle, except for cows. Buffaloes.
• 01.43. Horses and other members of the order of equids.
• 01.44. Camels.
• 01.45. Sheep and goats.
• 01.46. Pigs.
• 01.47. Agricultural bird.
• 01.49. Other animals (shellfish, earthworms, rabbits, snakes, bees, silkworms, deer, etc.).

OKVED for the provision of services in the field of agriculture

The activities of individual agricultural organizations are not related to the cultivation of plants and animals, but to the provision of services in these areas. As a rule, such enterprises provide customers with appropriately qualified workers and the necessary equipment (tools). Subsection 01.6 includes groupings:

• 01.61. Services in the field of crop production.
• 01.62. Livestock services.
• 01.63. Services provided after harvest, including primary processing of products, preparation for storage, etc.
• 01.64. Seed processing.

Separately, the OKVED of agriculture distinguishes services for wild animals - trapping, shooting, hunting.

OKVED for work in the field of logging

Work in the field of forestry involves the use of subsection 02 of section A of OKVED. Moreover, it is heterogeneous and, in turn, is divided into the following groups:

• 02.1. Silviculture and related activities - i.e. forest growing activities. Note that we are not talking about fruit (fruit) trees and shrubs, but about non-food varieties.
• 02.2. Logging - activities for the use of forest resources, obtaining wood fuel and raw materials for subsequent woodworking.
• 02.3. Procurement of food forest resources (berries, mushrooms, medicinal plants, nuts, lichens, etc.).
• 02.4. Provision of services in the field of forestry and logging.

OKVED in the field of product processing

Enterprises that work in the field of agriculture and get a material result can be divided into 3 groups:

1. Agricultural producers - organizations that produce (grow) products and sell them in kind or after primary processing.

2. Enterprises that process grown products and sell the final product.

3. Organizations that are exclusively engaged in the processing of products produced by other farms.

In the last 2 cases, the subjects must indicate during registration not only the OKVED of agriculture, but also the codes of section C. Namely:

• 10. Food production.
• 12. Manufacture of tobacco products.
• 13. Manufacture of textile products.
• 15. Manufacture of leather products.
• 16. Woodworking.

It remains to be added that no organization individual entrepreneur or KFH cannot do without these codes in their economic activities.

This section includes:

• physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for determining production (see "recycling" below)

Materials, substances or transformed components are raw materials, i.e. products of agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries.

Significant periodic changes, updates or transformations of products are considered to be related to production.

The manufactured product may be ready for consumption or may be a semi-finished product for further processing.

For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended.

The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of which machinery and equipment these items may be part of.

However, the manufacture of specialized components and accessories by molding/molding or stamping plastic materials is classified in 22.2.

The assembly of component parts and parts is also referred to as production.

This division includes the assembly of integral structures from constituent components, either self-produced or purchased.

Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials).

While physical and chemical processing may take place, this is not considered part of manufacturing.

The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste management, pollution control activities).

However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered a manufacturing process.

Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment).

However, repair of computers, household appliances is classified under group 95 (repair of computers, personal and household items), while repair of automobiles is classified under group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles).

Installation of machinery and equipment as a highly specialized activity is classified in group 33.20

Note - The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification.

As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product.

However, the definition of what constitutes a new product can be somewhat subjective.

Processing implies the following types of activities involved in production and defined in this classifier:

• processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20
• pasteurization and bottling of milk, see 10.51
• dressing of leather, see 15.11
• sawing and planing of wood; wood impregnation, see 16.10
• printing and related activities, see 18.1
• tire retreading, see 22.11
• - manufacture of ready-to-use concrete mixtures, see 23.63
• electroplating, plating and heat treatment of metal, see 25.61
• mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10

There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing. These include:

• logging classified in section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE)
• modification of agricultural products classified in section A
• preparation of foodstuffs for immediate consumption on the premises, classified in group 56 (activities of catering establishments and bars)
• beneficiation of ores and other minerals classified in Section B (MINING)
• construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION)
• breaking down large quantities of goods into smaller groups and re-marketing smaller quantities, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals
• solid waste sorting
• mixing colors according to customer's order
• cutting of metals according to the customer's order
• explanations of various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)