Wholesale trade of non-food products" - transcript. Wholesale trade of non-food products" - transcript 51.47 wholesale trade of other non-food consumer goods
OKVED ( All-Russian classifier species economic activity) is used when state registration individual entrepreneurs (IP) and legal entities.
In 2015, the OKVED OK 029-2001 (NACE rev. 1) reference book with code decoding is used. It was adopted by the Resolution of the State Standard of Russia dated November 6, 2001 No. 454-st. On January 1, 2016, OKVED 2 (version OK 029-2014 (NACE rev. 2), approved by Rosstandart order No. 14-st dated January 31, 2014, comes into force.
OKVED structure
The directory consists of 17 sections, designated in Latin letters (A-Q) and 16 subsections (CA, CB, DA-DN). They are broken down into smaller classes, subclasses, groups, subgroups and species, represented by two to six Arabic numerals separated by dots.
The code for groupings of types of economic activity has the following structure:
- XX - class;
- XX.X - subclass;
- XX.XX - group;
- XX.XX.X - subgroup;
- XX.XX.XX - view.
Selection of OKVED codes
During registration new organization the question arises of selecting types of economic activity. It is important to know that they are all selected strictly according to OKVED codes.
To find the right code, you first need to decide on the area of activity of the organization (for example, textile production), then find the required section or subsection (for example, DB). Further delve into the class, subclass, group, subgroup and species until it is determined specific type economic activity.
- The selection of codes does not depend on the form of ownership of the organization: they are identical for individual entrepreneurs, LLCs, and CJSCs.
- The selected code must consist of at least 4 digits, i.e. be the name of a group (XX.XX), subgroup (XX.XX.X) or type (XX.XX.XX).
- IN constituent documents You can specify an unlimited number of codes (preferably no more than 20).
- When registering, one main code is indicated (the core activity of the organization) and additional ones (non-core activities or activities in the near future).
- When choosing types of economic activities, you should remember that some of them require licensing.
- You can make changes to the list of codes (add or delete) at any time.
Instructions
To facilitate the selection of the type of economic activity, a search is organized by name or code. It is also possible to add positions of interest to those saved for later viewing or to print codes with decryption.
All activities Russian entrepreneurs, reflected in a special directory. And any aspiring entrepreneur or an experienced one can turn to him to choose the type of activity that he would like to engage in.
Tax authorities allow the use of several economic activity codes at the initial stage of business formation and for the merchant himself. Let's see what it will be like decoding OKVED.47, if the businessman indicated this code in your registration statements and documents.
Correct decoding of the code
The group itself is very extensive and includes various consumer goods related to non-food products, but only in bulk.
- Furniture wholesale trade, floor coverings and various non-electrical goods – .47.1.
- Wholesale of books, printed publications– 57.47.2.
- Trade in other consumer goods – toys, video games, musical instruments, notes – 57.47.3.
In addition, it is allowed to trade in wholesale and jewelry, and precious stones, clothing and footwear for sports. Also bags, suitcases, leather clothing, and leather shoes, and all goods that are not included in other groups.
A very extensive group of OKVED .47 includes almost everything that is necessary for mass consumption, and merchants can use this basic code to conduct business. And in the process of work, he will already decide what will be more profitable for him to trade.
As we can see, the activity of this code itself is very extensive, and the opportunity to choose the most attractive area is great. You can, of course, use several code groups when registering to determine which activity brings more profit.
If a businessman decides to sell goods wholesale, then his retail business has taken off and he switches to new stage by becoming a wholesaler. Wholesale activities requires large financial investments, and naturally, a beginner will not immediately invest money in an area that is unknown to him.
Therefore, the one who chooses the code - .47 for his activity already knows what to trade and what will be more profitable, unless he wants to expand the scope of activity and choose another wholesale activity.
Additional transcript
If we look at this code in more detail, we can find out what goods are allowed to be traded in each group and subgroup. And if you turn to the classifier for 2017, you can find out that this classification code has changed its numerical value, and now this entire grouping belongs to the code - .4.
- Textiles – .41.
- Wholesale clothing and footwear, furs, everything for sports -
This section includes:
The 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 defining production (see "waste recycling" below)
Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and other processed products. Significant periodic changes, updates or conversions of products are considered to be related to production.
The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification 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 production 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 include. However, the production of specialized components and accessories through casting/molding or stamping plastic materials includes grouping 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing, it is not considered part of manufacturing. The primary purpose of these activities is the basic treatment or recycling of waste, which is classified in section E (water supply; sewerage, collection and waste disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Specialist maintenance and repair of industrial, commercial and similar machines and equipment in general are listed in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, car repair 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. Typically, manufacturing involves the processing of materials to produce new products. Usually it's perfect new products
. However, determining 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 (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20;
Pasteurization of milk and bottling, see 10.51;
Leather dressing, see 15.11;
Sawing and planing of wood; impregnation of wood, see 16.10;
Printing and related activities, see 18.1;
Tire retreading, see 22.11;
Production of ready-to-use concrete mixtures, see 23.63;
Electroplating, metallization and heat treatment of metal, see 25.61;
Mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10
These include:
Logging activities classified under Section A (RURAL, 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 enterprises Catering and bars);
Processing of ores and other minerals, classified in section B (MINERAL MINING);
Construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION);
Activities related to the breakdown of large consignments of goods into small groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic drinks or chemicals;
Sorting solid waste;
Mixing paints according to customer's order;
Metal cutting according to customer's order;
Explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)
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