Statistical reporting: some forms have been updated. Statistical reporting: some forms updated Statistical reporting form 1 travel agency
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In lines 25 - 28, the costs of tourism activities are allocated by elements. Line 24 for travel agencies that circled code 11 should be equal to the sum of lines 25 to 28.
If it is impossible to fill in lines 25, 27, 28 (if the organization keeps accounting records without using accounting registers), using a direct account, it can be determined by calculation (as a percentage of revenue, as indirect costs, by the share of those employed in tourism activities, etc.). d.).
If tour operators have on their balance sheet travel agencies that are engaged in the sale of tour packages, then they, on line 29 of line 24, allocate expenses for their maintenance (for maintaining premises, paying employees, etc.).
Organizations that apply the simplified taxation system and have chosen income as an object of taxation do not fill in lines 24-29. And organizations that have chosen income reduced by the amount of expenses as an object of taxation fill out lines 24 - 26 on the basis of the "Book of Income and Expenses" and in accordance with Article 346.16 of the Tax Code of the Russian Federation (Part II). In this case, the data of row 24 can be greater than or equal to the sum of the data of rows 25, 26.
Line 30 shows the amount of mandatory payments to the budget and extra-budgetary funds.
Section 2. Fill in travel agencies if they use the services of third-party organizations. Column 3 shows all expenses for the services of third-party organizations used in the production of a tourist product.
Column 4 shows the costs of purchasing services from organizations that are residents. A resident is any Russian organization established in accordance with the legislation of the Russian Federation, located in the Russian Federation, including branches, branches and representative offices of residents that are not legal entities and located outside of Russia. In column 5 - for non-resident organizations. A non-resident is any organization established in accordance with the laws of a foreign state, located outside the Russian Federation, including branches, branches and representative offices of non-residents that are not legal entities and located in Russia. Column 3 is equal to the sum of columns 4 and 5 for all lines.
Section 3. Fill out travel agencies that have circled the code 01 or 02.
Line 46 shows all tourist vouchers sold by a travel agency, including vouchers sold to another travel agency, to other organizations for their resale. Line 47 highlights the number and cost of tour packages sold only to the public, including tour packages sold to organizations that purchased them for their employees, and not for resale (equal to the sum of lines 48, 49, 51, 52 for all columns). Column 4 reflects the sale price of vouchers. The cost of vouchers sold to foreign citizens through foreign representative offices of the company for foreign currency is converted into rubles at the official exchange rate established by the Bank of Russia at the time of the transaction.
Section 4. Fill out travel agencies that have circled the code 01 or 02.
Line 53 shows the total number of served tourists who purchased tourist vouchers accounted for in line 47 column 3 of section 3. In accordance with the Federal Law "On the Basics of Tourism in the Russian Federation": "tourist is a person visiting the country (place) of temporary residence for health-improving, recreational, educational, physical culture and sports, professional and business, religious and other purposes without engaging in activities related to generating income from sources in the country (place) of temporary residence, for a period of 24 hours to 6 months in a row or carrying out at least one overnight stay in the country (place) of temporary residence. Column 3 reflects the number of all served tourists, of which the citizens of Russia are allocated in column 4, and the citizens of other states are allocated in column 5. Line 53 for all columns is equal to the sum of lines 54, 56 86. Line 55 of line 54 in column 4 shows the number of Russian tourists sent on tour packages to the constituent entity of the Russian Federation in which the reporting travel agency operates, and line 86 in column 4 of line 53 columns 4 - for tour packages with a visit to two or more countries.
REFERENCE. Line 87 shows the number of tourists served, i.e. persons visiting the country (place) of temporary stay for educational purposes for a period of less than 24 hours without spending the night in the country (place) of temporary stay and using the services of a tour guide (guide), guide-interpreter. From line 87 to line 88, foreign citizens are singled out. On line 89, travel agencies that circled the code 03 or 04 show the number of citizens served.
In the free lines, the travel agencies that filled out section 4 provide a breakdown of the number of tourists sent in Russia, broken down by the constituent entities of the Russian Federation, including the constituent entity of the Russian Federation where the reporting travel agency operates. If a tourist is sent across Russia with a visit to several constituent entities of the Russian Federation, where he spends the night, then in the free lines it is necessary to list all the constituent entities of the Russian Federation. In this case, the sum of all free lines in column 4 will be more than the data of line 54 of column 4 of section 4, and the sum of all free lines in column 5 will be more than the data of line 53 of column 5 of section 4. If a tourist visits several constituent entities of the Russian Federation only for excursion purposes, i.e. e. without an overnight stay (for example, on bus tours, cruises), only the final destination where the tourist spends the night is indicated in the free lines. Column 3 is not completed.
On line 200, the organization that submitted the report reflects its affiliation to the Russian Union of the Tourist Industry.
Legal agency "Persona Grata" reminds travel companies that in accordance with the law 282-FZ of November 29, 2007 "On official statistical accounting and the system of state statistics in the Russian Federation", travel companies, as well as other enterprises, are respondents, and annually, before April 1 of the current year, must provide primary statistical information to the statistical authorities.
Order of Rosstat No. 564 dated August 31, 2017 "On approval of statistical tools for organizing federal statistical monitoring of market services, tourism, transport and administrative offenses in the economic sphere" Forms of statistical observation were approved for each type of activity, including for tourism.
The form of federal statistical observation N1-travel agency "Information on the activities of a travel company" is provided by legal entities, citizens engaged in entrepreneurial activities without forming a legal entity (individual entrepreneurs), the type of economic activity of which is identified by codes of the All-Russian Classifier of Types of Economic Activities (OKVED2)<1>: 79.1, 79.11, 79.12, 79.90.21, as well as other business entities engaged in tour operator and travel agency activities.
Forms of federal statistical observation are put into effect: annual reports for 2017.
The Order contains detailed forms of statistical observation and contains instructions on how to fill it out. The form must be completed by both tour operators and travel agents. In particular, the form contains information on the number and cost of tour packages sold, the number of tourists served and detailed information on economic indicators - the amount of funds received from the sale of the tourist product, the amount of commission and agency fees, the amount of funds sent to suppliers, broken down by type of service and etc. The form also indicates the number of employees. Separate subdivisions and branches send the forms of statistical observation to their territorial bodies.
Changes have also been made to Form 1-KSR, filled in by hotels and other accommodation facilities. The form contains detailed information about the collective accommodation facility, its type (hotel, motel, hostel, sanatorium, etc.), category, wellness profile, number of rooms, information about the accommodated persons, information about the staff, income and expenses.
In 2015, an amendment to the administrative code was adopted, toughening the responsibility of enterprises for failure to provide primary statistical data, the procedure for providing which is established by orders and regulations of Rosstat. If earlier the fine for failure to provide statistical forms was 5,000 rubles, now, with the changes made to Art. 13.19 of the Code of Administrative Offenses of the Russian Federation, a fine for an official - from 10 to 20 thousand rubles, for a legal entity - from 20 to 70 thousand rubles, in case of repeated violation - a fine of up to 150 thousand rubles.
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Compilation and submission to Rosstat of the "1-travel agency" form is mandatory for all organizations and individual entrepreneurs engaged in the tourism business, both tour operators and travel agents, including foreign legal entities operating in the Russian Federation, and bankrupt firms. If the reporting entity has separate subdivisions, then it generates several report forms: for a person without subdivisions and for each of the separate subdivisions. They must be submitted to the territorial bodies of Rosstat in accordance with the location of each of the objects for which the form is being compiled. If the place of business does not coincide with the location, then the form is submitted at the place of actual business. The form is annual, compiled based on the results of the past year and submitted to Rosstat no later than April 1 of the year following the reporting one. Thus, for 2018, the form must be submitted before 04/01/2019. Failure to submit it to Rosstat will lead to an administrative penalty for the organization and its officials or for the individual entrepreneur. Its mandatory details, as for any other form of statistical reporting, are: Additionally indicated: For information on how the use of the simplified tax system affects the features of accounting in a travel agency, read the article "Accounting in a travel agency on the simplified tax system (nuances)" . All concepts related to tourism activities used in the form are borrowed from the Law of the Russian Federation “On the Fundamentals of Tourism Activities in the Russian Federation” dated November 24, 1996 No. 132-FZ. The cost indicators entered into the form are expressed in thousands of rubles with one decimal place. In terms of the cost of the tourist product, estimated in foreign currency, instructions for filling out make a reference to the Central Bank exchange rate in force on the date of the operation for its sale. Filling in the main part of the document largely depends on who draws it up (legal entity or individual entrepreneur), and on the type of activity carried out by the reporting entity. These two parameters determine the need to enter data in certain sections and the features of filling in their individual lines. The activities essential for the preparation of the form are divided into: The text of the instructions for filling out the form discusses in detail the nuances of entering data into it, depending on the types and conditions of the activity (with examples for complex cases). In addition, here are the formulas necessary to control the correctness of the reflection of numbers in the relevant sections and lines. Features of the form 1-travel agencyForm 1-travel agency consists of 5 sections: A sample of filling out the form 1-travel agency for a legal entity can be seen on our website.
ResultsForm 1-travel agency should be legal entities and individual entrepreneurs engaged in tourism activities. The amount of data entered into this form is largely determined by the type of activity of the respondent and the conditions for its implementation. Therefore, careful study when filling out the form requires instructions for its preparation. font size In lines 28 - 31, the costs of tourism activities are allocated by elements. Line 27 for travel agencies that circled code 11 should be equal to the sum of lines 28 through 31. If it is impossible to fill in lines 28, 30, 31 (if the organization keeps accounting records without using accounting registers), using a direct account, they can be determined by calculation (as a percentage of revenue, as indirect costs, by the share of those employed in tourism activities, etc.). d.). If tour operators have on their balance sheet travel agencies that are engaged in the sale of tour packages, then they, on line 32 of line 27, allocate expenses for their maintenance (for the maintenance of premises, wages of workers, etc.). Organizations that apply the simplified taxation system and have chosen income as an object of taxation do not fill in lines 27-32. And organizations that have chosen income reduced by the amount of expenses as an object of taxation fill out lines 27 - 29 on the basis of the "Book of Income and Expenses" and in accordance with Article 346.16 of the Tax Code of the Russian Federation (Part II). In this case, the data of line 27 can be greater than or equal to the sum of the data of lines 28, 29. Line 33 shows the amount of mandatory payments to the budget and extra-budgetary funds. Section 2. Fill in travel agencies if they use the services of third-party organizations. Column 3 shows all expenses for the services of third-party organizations used in the production of a tourist product. Column 4 shows the costs of purchasing services from resident organizations. A resident is any Russian organization (legal entity or individual entrepreneur) established in accordance with the legislation of the Russian Federation, located in the Russian Federation, including branches, branches and representative offices of residents that are not legal entities and located outside of Russia. In column 5 - for non-resident organizations. A non-resident is any organization established in accordance with the laws of a foreign state, located outside the Russian Federation, including branches, branches and representative offices of non-residents that are not legal entities and located in Russia. Column 3 is equal to the sum of columns 4 and 5 for all lines. Section 3. Fill out travel agencies that have circled the code 01 or 02. On line 49, column 3 shows all tour packages (the number of concluded agreements on the sale of a tourist product and the provision of tourist services that have documentary evidence of the fact of payment by cash and non-cash payments - tourist vouchers, cashier's checks, payment orders) sold by a tour operator or travel agent, including tour packages sold to other organizations for resale. Column 4 is not completed. Line 50 separates from line 49 the number of tour packages sold only to the public, including tour packages sold to organizations that purchased them for their employees, and not for resale (column 3). Column 4 reflects the sales value of the tour packages sold and indicated in column 3. Line 50 in all columns is equal to the sum of lines 51, 52, 54, 55. The cost of tour packages sold to foreign citizens through foreign representative offices of the company for foreign currency is converted into rubles at the official exchange rate established by the Bank of Russia at the time of the transaction. Section 4. Fill out travel agencies that have circled the code 01 or 02. Line 56 shows the total number of served tourists who purchased tour packages accounted for in line 50, column 3 of section 3. Column 3 reflects the number of all served tourists, of which citizens of Russia are allocated in column 4, and citizens of other states in column 5. Line 56 for all columns is equal to the sum of lines 57, 59 - 68, 71 - 96. Line 58 from line 57 in column 4 shows the number of Russian tourists sent to the constituent entity of the Russian Federation in which the reporting travel agency operates, and in line 96 in column 4 from line 56 column 4 - with a visit to two or more countries. REFERENCE. Line 97 shows the number of tourists served, i.e. persons visiting the country (place) of temporary stay for educational purposes for a period of less than 24 hours without spending the night in the country (place) of temporary stay and using the services of a tour guide (guide), guide-interpreter. From line 97 to line 98, foreign citizens are singled out. On line 99, travel agencies that circled the code 03 or 04 show the number of citizens served. In the free lines, the travel agencies that filled out section 4 provide a breakdown of the number of tourists sent in Russia, broken down by the constituent entities of the Russian Federation, including the constituent entity of the Russian Federation where the reporting travel agency operates. If a tourist is sent across Russia with a visit to several constituent entities of the Russian Federation, where he spends the night, then in the free lines it is necessary to list all the constituent entities of the Russian Federation. In this case, the sum of all free lines in column 4 will be greater than the data in line 56 of column 4 of section 4, and the sum of all free lines in column 5 will be greater than the data in line 56 of column 5 of section 4. e. without an overnight stay (for example, on bus tours, cruises), only the final destination where the tourist spends the night is indicated in the free lines. Statistical reporting is one way to centralize information about the activities of companies and entrepreneurs. Statistical form 1T is used to disclose and systematize information on wages and headcount. Consider what the 1-T form (statistics) is and a sample of filling out this document. Form 1-T: who must takeUntil recently, the provisions on statistical documentation were regulated by the order of Rosstat No. 379 of 08/02/2016. However, Form 1-T (statistics) was changed in 2017 - a new document came into force, approved by order of Rosstat No. from the type of activity carried out with the number of employees not more than 15 people who do not form a statistical report in the P-4 form. The exception is small businesses. The report on the new form 1-T for the period of compilation belongs to the annual category. Accordingly, it is necessary to report to Rosstat no later than January 20 of the year following the end of the reporting period. Since this day falls on a Saturday in 2018, the deadline for submitting a report to statistics in form 1-T will be on January 22, 2018. An important point is that it is necessary to report not only to the head unit of the company, but also to its branches, representative offices and separate divisions, if any. The statistical form must be submitted to the territorial offices of Rosstat located at the location of the company as a whole or its branch. There are several available ways to transfer the reporting document to an authorized authority. This can be done both during a personal visit, and using the services of mail or electronic reporting. How to fill out Form 1-T "Information on the number and wages of employees"The document in form 1-T consists of two tables. The first is used to reflect information about the reporting organization, while the second directly discloses data on the average number of employees, as well as actual payments in relation to both the company's employees and part-time workers. Table 1 is intended to disclose the following data: Table 2 contains the following columns: At the bottom of the document "Information on wages" there is information about the person responsible for the transfer of the statistical report to the bodies of Rosstat. In this case, it is necessary to reflect the following information about the citizen: position, full name, signature, telephone number and date of preparation of the document. More on the topic |
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