Accounting and statistical reporting

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What is statistical reporting? Description and definition of the concept.

Statistical reporting is a centralized form of state control over the activities of organizations, enterprises, institutions through legally established statistical reports periodically supplied to the relevant authorities, containing data on the organization’s activities for a certain period. The accuracy of information in statistical reports is certified by the signatures of responsible persons. Options for providing statistical reporting: mail, teletype, fax, e-mail, and so on.

Statistical reporting is divided into current and annual.

Let's take a closer look at what statistical reporting means.

The essence of statistical reporting

Statistical reporting is a special form of organizing data collection, inherent only in state statistics. It is carried out in accordance with the federal statistical program. State statistics includes all types of statistical observations (regular and periodic reports, one-time records, various types of censuses, sample, questionnaire, sociological, monographic surveys, etc.), the forms and program of which are approved by the State Committee of the Russian Federation on Statistics or by bodies in agreement with it state statistics of republics within the Russian Federation, territories, regions, autonomous regions and autonomous districts, the cities of Moscow and St. Petersburg.

Information about the activities of enterprises and organizations is received by statistical authorities within the established time limits in the form of certain documents (reports). The forms of such reports are called statistical reporting forms. Each of them has its own code and name. For example, form No. 5-nt (samples) “Report on samples of a new type of machines, equipment, devices, devices created for the first time in Russia in 199 ...” or form No. 2 - innovation “Information on technological innovations of an industrial enterprise (association) for 199 ... year" and so on.

The reporting program, that is, the list of collected information, the methodology for determining it and the form of the reporting form, is developed and approved by the State Statistics Committee of the Russian Federation. Reporting forms, including financial results, are also approved by the Ministry of Finance of the Russian Federation.

Reporting varies in frequency:

1. urgent – ​​contains data for a month or less;
2. quarterly – contains data for the quarter;
3. semi-annual – contains data for half a year;
4. annual – contains data for the year.

The most detailed is the annual reporting program.

Urgent reporting is often transmitted by telegraph (or email) and is called wire reporting; reporting for longer periods is by mail.

Statistical observation in the form of reporting uses only one data source - documents. First of all, these are accounting documents of enterprises and organizations.

Features of the concept

The main feature of statistical reporting is a generalization of available information that relates to the financial position of an economic entity, as well as the results of its business activities.

The reporting includes filling out specialized forms specified by law or industry standards; numbers are entered by period, for example, by week, month, year.

Reporting should be built into a system formed by indicators that are closely related to each other. For example, revenue is usually combined with calculated tax figures.

Statistical reporting is an official document containing information about the work of the reporting object, which must be entered on a special form. Accounting data is the basis for statistical reporting.

Primary accounting includes the registration of various facts (events, processes and transactions) produced as they occur and, accordingly, on the primary accounting document. For example, you can take a child’s birth certificate. If this is trade, then the primary accounting documents include orders for the release of goods, invoices, and invoices. The functions of primary accounting include observation operations, meaning the calculation of totals and recorded data.

All enterprises or institutions submit established forms of statistical reporting that define various aspects of their activities. Only state statistics bodies have the right to approve existing forms of statistical reporting.

Current and annual reporting are distinguished by the period of time for which the reporting was provided. Annual reporting is if information is presented for a year. Reporting for all other periods within less than a year, respectively quarterly, monthly, weekly, is defined as current.

Statistical – this reporting is special, since it is a set of indicators that have both a quantitative and qualitative nature, which characterize the activity of an enterprise in a specific period of time. As a rule, it is used to monitor indicators on the volume of products produced (or services provided), the movement of funds, and aspects reflecting the personnel component.

The system of statistical reporting, for example in production, is characterized, first of all, by mandatory nature and is of an official nature, and those documents that relate to it have legal force. State statistics bodies are the object that provides relevant information.

When do you need to submit your balance sheet for 2021 during reorganization?

The duration of reporting periods for companies that have undergone a reorganization procedure is regulated by the provisions of Art. 16 of Law No. 402-FZ. These institutions are required to submit reporting documentation, including a balance sheet for 2021; the deadlines for this category of legal entities are as follows:

1. A three-month period from the date that preceded the day of registration with government agencies of the last reorganized enterprise.
2. A three-month period of time, calculated from the date of entry in the Unified State Register of Legal Entities, confirming the complete stop of the activities of the affiliated structural organization.

The last day for submitting the balance sheet for 2021 will differ depending on the reorganization method used and the duration of the reporting period approved for such a group of enterprises. In a situation with accession, the legislation establishes separate deadlines for the formation and submission of reports.

Classification

Let's consider the main types of statistical reporting. In the practice of the Russian state, there are two forms of reporting. Firstly, this is standard statistical reporting (or general), and secondly, specialized. Both of them, as a rule, are provided to departments within a single system.

General reporting is a type of reporting that contains the same data for a certain area of ​​the national economy and for enterprises (institutions) of the national economy as a whole.

The content of specialized reporting includes specific indicators of individual industries and agriculture.

In accordance with documentary recording, all types of statistical reporting usually look like a form drawn up according to standards defined by law. Let's look at what they are.

Basic forms

Statistical reporting forms were developed and published in accordance with legal acts by two departments - the Ministry of Finance of the Russian Federation and the State Statistics Committee. In addition to these sample documents, instructions for correct completion are always published. Types of technological documents: paper and electronic. These forms are used by state statistics agencies.

Does the size of the company matter? Today, many Russian companies classify themselves as “small enterprises”. In such a situation, it is imperative for the management of the organization to send data reflecting information about the main performance indicators to the statistical authorities.

The required form must be filled out on a cumulative basis. It must be sent quarterly, before the 29th day of the month following the reporting period. The main document used to submit statistical reporting for SMEs is Form No. PM (taking into account adjustments in accordance with Rosstat Order No. 470, which was approved on August 29, 2012).

Statistical reporting of the organization is a mandatory procedure. If an enterprise does not provide information to Rosstat, then it is guaranteed a legal penalty of an administrative nature. This penalty may be a fine or a warning.

An important criterion for the mentioned procedure, that is, statistical reporting, is the timing. And if an enterprise submitted information to Rosstat, for example, being more than a day late relative to the settlement date, this may be regarded as a failure to provide the appropriate forms. The result may also be a fine or a warning.

LLC reporting in 2021

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The reporting documentation, which is required to be submitted to the regulatory authorities of a legal entity, can be divided into 5 groups:

1. Reporting according to the selected tax regime.
2. Reporting for employees (mandatory, since in any organization there is at least one worker - a manager).
3. Financial statements.
4. Reporting on other taxes.
5. Statistical reporting (to Rosstat).

Note: in addition to submitting reports, cash transactions are kept track of, and LLCs using the simplified tax system keep records of income/expenses in KUDiR.

If you don’t want to sort through a bunch of reporting and waste time going to the tax office, you can use this online service, which has a free trial period.

Reporting according to the applicable taxation system

It is submitted to the Federal Tax Service inspection at the place of registration of the legal entity (a separate division of the legal entity / at the place of actual conduct of UTII activities).

When combining different taxation systems, reporting should be submitted separately for each tax regime applied.

Reporting for employees

Reporting documentation for employees can be divided into 3 categories depending on the authority to which such reporting is submitted: the Federal Tax Service, the Social Insurance Fund and the Pension Fund.

Financial statements

All companies are required to annually submit accounting reports to the Federal Tax Service at the place of registration, regardless of the tax regime used and the number of hired personnel.

Accounting reports are submitted at the end of the calendar year no later than March 31 of the year following the reporting year.

The number of forms submitted depends on the category of the organization.

Small enterprises (staff - up to 100 people, revenue up to 800 million rubles per year) rent out:

• balance sheet (form 1);
• statement of financial results (form 2).

Note: such reporting can be presented in both standard and simplified forms.

All other organizations (medium, large, largest taxpayers) additionally represent:

• statement of changes in capital (form 3);
• cash flow statement (form 4);
• report on the intended use of funds (form 6);
• explanations to the financial statements in text or tabular form.

Reporting on other types of taxes

Some enterprises, by type of activity, are subject to additional taxation and, accordingly, must report to the Federal Tax Service on the following taxes and fees:

Statistical reporting

All companies are required to submit to Rosstat a copy of their annual financial statements (including a statement of financial results and other appendices, if any) no later than three months from the end of the reporting year.

Firms belonging to the category of small enterprises that came under selective observation, as well as companies belonging to the sector of medium, large and largest businesses, must submit statistical reporting in forms approved by Rosstat.

Statistical authorities are obliged to inform companies about the need to submit reports by sending out relevant notifications. You can check which statistical reports an organization must submit yourself on the website: statreg.gks.ru

If a company must report to Rosstat, the following information will be displayed on the website:

• a list of reports to be submitted;
• deadlines for their submission;
• instructions for filling out reporting documentation.

All small enterprises also submit reports to Rosstat as part of continuous monitoring, which is carried out once every 5 years. The next total audit will take place in 2021; accordingly, all small business representatives will have to report to the statistical authorities in 2021.

Read in more detail: All LLC reporting

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Discussion: 4 comments

1. Vasily Alekseev:
   02/16/2018 at 09:30

   Helpful information. Thank you, but Rosstat employees need to familiarize themselves with it.

   Answer

2. Nikolay:

   12/25/2019 at 06:12

   What about Rosprirodnadzor reporting? To whom should I submit which reports and in what time frame?

   Answer

3. Nikolay:

   02/06/2020 at 13:55

   Read also:  Account 77 “Deferred tax liabilities” in accounting

   6-NDFL and 2-NDFL for 2021 must be submitted by March 2, 2021. And not until 04/01/20 as indicated in your article. Federal Law of September 29, 2019 N 325-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”

   Answer

4. egrul:

   06/02/2020 at 09:47

   Yes, now it’s easy to submit reports using an electronic digital signature for reporting. Just be sure to specify this when ordering a signature! Because without a special certificate for the father. nothing will come of it. Costs 3500-5000 on average. There are even signatures with which you can report directly from 1C (and not necessarily licensed))). If anyone needs help, ask. I’ll be happy to help, there’s a nickname in the cart...

   Answer

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Data accuracy

It is important to remember that the statistical reporting of an enterprise must reflect reliable information. Distortion of information is unacceptable by law. It is important to build a statistical reporting system at an enterprise so that the data provided to official departments undergo a thorough check for reliability.

A serious condition for verifying information sent to Rosstat is the obligation (in accordance with the relevant provisions of the law) to transfer constituent documents to government agencies along with standard forms. Information from there is used to assign special types of codes and include information about the company in the unified register of enterprises, which is controlled by the department.

Based on the above, reporting provides government authorities with much-needed information. Such reports make it possible to monitor the dynamics of the volume of industrial production and products of various sectors of the national economy, assess the comprehensive development of the country and regions, study the ratio of different forms of ownership by industry and region, and compare the effectiveness of the activities of state and non-state organizations and enterprises.

Deadlines and fines

There is a certain period for which reports must be submitted to Rosstat - this is no more than a day from the appointed day. You can view the latter on the official website of Rosstat. To remember about deadlines, use the “My Business” service.

An administrative fine is imposed in cases where:

• the company refuses to provide information;
• the company provides data, but with a delay of more than a day;
• The company provides an inaccurate report.

To provide the state with reliable information, you need to appoint someone responsible for it and double-check it several times before sending it. Large companies have special departments for creating and checking reports.

It also transmits constituent documents, information from which is used for inclusion in the unified register of enterprises controlled by the department.