Please clarify the issue related to the activities of the food court. How this system works, who works at these sites, working conditions, the application of OKVED and taxation systems.
The food court is largely a non-self-sustaining enterprise and depends on shopping center. Working conditions at the food court should be found out in each case from the management of shopping centers.
In the food court system, an organization (kitchen) manufactures culinary products and sells them to consumers through a public catering facility (open area) that is in the use (ownership) of a third-party organization.
If the provision of public catering services does not create conditions for the consumption and (or) sale of finished culinary products, leisure activities, then the organization's entrepreneurial activity does not correspond to the concept of "public catering services" defined, and, therefore, is subject to the general taxation regime.
OKVED can be, for example, 55.30 - "Activity of restaurants and cafes."
Also, subject to the conditions in relation to the activity, the simplified tax system can be applied.
Rationale
From the Letter of the Ministry of Finance of Russia dated August 29, 2006 No. 03-11-04 / 3 / 391 [On the procedure for applying the provisions of Chapter 26.3 "The taxation system in the form of a single tax on imputed income for certain types of activities" tax code Russian Federation]
Question
Our organization - a tenant for the implementation of activities in the field of catering services entered into a lease agreement for the premises intended for the production and sale of culinary products and located on the fourth floor of the shopping and entertainment complex. In accordance with the lease agreement, we rent a room on the area of which the direct preparation of dishes is carried out. There is no service hall on the leased territory. (The contract is attached) For the convenience of visitors, the landlord independently organized a specially equipped area where visitors consume the purchased culinary products. This area is also used by visitors to other catering facilities similar to ours and located next door on the same floor (the so-called "food court" system). The site and equipment on it belong to the lessor. The lease agreement between our organization and the landlord does not provide for payment for it, the use of this site and the equipment located on it.*
Visitors to the entertainment complex can either take the culinary products purchased from us or eat them at the site described above.
Nature of activity
Some organizations and entrepreneurs are expressly prohibited from using simplified taxation. For example, when their activities are related to insurance, microfinance or the production of excisable goods.*
Conditions for the use of USN
By general rule Only those who comply with the following quantitative and cost restrictions can apply simplified taxation: *
The above conditions must be observed by both those who are already using simplified taxation, and those who are just going to switch to this regime (, Tax Code of the Russian Federation).
Income limit for those who want to switch to the simplified tax system
Starting from 2014, the income limit for switching to simplified taxation (45,000,000 rubles) is annually indexed to (). Previously established deflator coefficients are not taken into account when indexing.
The maximum amount of income for the transition to simplified taxation from the next year is determined by the formula:
For example, the maximum income for the nine months of 2016, which will allow the use of simplified taxation starting from 2017, is 59,805,000 rubles. (45,000,000 rubles × 1.329).*
Newly created organizations and first-time registered entrepreneurs have the right to apply simplified taxation from the date of tax registration (). Since such organizations (entrepreneurs) did not conduct any activity before registration, the restriction on limit value income does not apply to them.
Income limit for those who already apply the simplified tax system
Starting from 2014, the income limit for the further application of the special regime is 60,000,000 rubles, annually indexed to (). Previously established deflator coefficients are not taken into account when indexing.
The maximum amount of income that allows you to apply simplified tax during the year, determine by the formula: *
For example, in 2016, a taxpayer can apply simplified taxation until his income exceeds 79,740,000 rubles. (60,000,000 rubles × 1.329).*
This follows from the provisions of Article 346.13 of the Tax Code of the Russian Federation.
From the Decree, the Classifier of the State Standard of Russia dated November 6, 2001 No. 454-ST, OK 029-2001 (NACE rev. 1) “On the adoption and entry into force of OKVED (as amended on December 14, 2011)”
55.3 |
Restaurant activities |
| 55.30 | Activities of restaurants and cafes |
| This grouping includes:* | |
| - production, sale and organization of consumption directly on the spot of culinary products, sale of drinks, sometimes accompanied by some form of entertainment programs: | |
| - restaurants and cafes with full restaurant service | |
| - self-service catering establishments | |
| - activities of snack bars (fast food enterprises) | |
| - provision of food in railway carriages - restaurants and on ships | |
| - sale of culinary products by restaurants and cafes outside the enterprise | |
| This grouping does not include: | |
| - vending machines, see |
According to paragraphs. 8 p. 2 art. 346.26 of the Tax Code of the Russian Federation, “imputation” includes activities in the provision of catering services through catering facilities with a customer service hall of no more than 150 sq. m. To such catering facilities on the basis of Art. 346.27 of the Tax Code of the Russian Federation includes restaurants and cafes. Accordingly, if an organization or individual entrepreneur provide catering services through a restaurant or cafe, the area of \u200b\u200bthe customer service hall in which does not exceed 150 square meters. m, then they can switch to paying a single tax on imputed income.
Note. Organizations and entrepreneurs providing catering services must register as tax authorities at the place where such services are provided (clause 2, article 346.28 of the Tax Code of the Russian Federation).
Terms. Restaurant- a public catering establishment with a wide range of dishes of complex manufacture, including custom-made and signature dishes and products, alcoholic, soft, hot and other types of drinks, flour confectionery and bakery products, tobacco products, purchased goods, high level services and, as a rule, in combination with the organization of recreation and entertainment.
Cafe- a public catering enterprise for organizing catering and recreation for consumers with the provision of a limited range of public catering products compared to a restaurant, selling branded, custom-made dishes, products, alcoholic and non-alcoholic drinks.
This is stated in Art. 346.27 of the Tax Code of the Russian Federation and GOST R 50762-2007, approved by the Order of Rostekhregulirovanie dated December 27, 2007 N 475-st.
However, to switch to this special mode, fulfillment of this condition alone is not enough. There are others. Firstly, an organization or an individual entrepreneur must comply with the requirements of clause 2.2 of Art. 346.26 of the Tax Code of the Russian Federation. Secondly, in municipal area, urban district or in the city of federal significance, where the restaurant or cafe is located, in relation to the specified type of activity was introduced. Thirdly, public catering services are recognized as such for the purpose of paying a single tax on imputed income. Fourthly, a restaurant or cafe must be owned by an organization or an individual entrepreneur on the basis of ownership or be transferred to them for use under a lease or other similar agreement (Letter of the Ministry of Finance of Russia dated 03.20.2007 N 03-11-04 / 3/72 and the Resolution of the FAS West Siberian District dated July 26, 2007 N F04-5208 / 2007 (36853-A81-29)).
In accordance with Art. 346.27 of the Tax Code of the Russian Federation public catering services in order to pay a single tax on imputed income services are recognized for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as for leisure activities. Services for the production and sale of beer, alcoholic products (drinking spirits, vodka, alcoholic beverages, cognacs, wine and other food products with a volume fraction ethyl alcohol more than 1.5%, except for wine materials) are not included in public catering services.
At the same time, what should be understood by culinary products and confectionery, in Ch. 26.3 of the Tax Code of the Russian Federation is not specified. So, given the provisions of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, let's turn to GOST R 50647-94 "Public catering. Terms and definitions" and GOST R 53041-2008 "Confectionery and semi-finished confectionery products. Terms and definitions".
Note. GOST R 50647-94 and GOST R 53041-2008 were approved respectively by the Decree of the State Standard of Russia dated February 21, 1994 N 35 and the Order of Rostekhregulirovanie dated December 15, 2008 N 402-st.
They say that a culinary product is a set of dishes, culinary products and culinary semi-finished products, and a confectionery product is a multicomponent food product, ready to eat, having a certain predetermined shape, obtained as a result of technological processing of the main types of raw materials (sugar, flour, fats, cocoa products), with or without food ingredients, food additives and flavors. Confectionery is divided into the following groups: chocolate, cocoa, sugary confectionery, flour confectionery.
Thus, if culinary products and (or) confectionery products are sold to visitors in a restaurant or cafe, then an organization or an individual entrepreneur can apply a taxation system in the form of UTII in relation to this type of activity.
At the same time, it should be noted that in order to classify activities as public catering services, the implementation of one sale of culinary products and (or) confectionery products is still not enough. It is also necessary that one more condition be met, namely: conditions for the consumption of the specified products have been created in the catering facility. Not only regulatory authorities agree with this position, but also judges (Letters of the Ministry of Finance of Russia dated 01.07.2009 N 03-11-09 / 233, dated 01.26.2009 N 03-11-06 / 3/10, dated 07.21.2006 N 03 -11-04/3/359 and the Decree of the Federal Antimonopoly Service of the Volga District of March 11, 2009 in case N A12-11657/2008).
Now consider several situations in which questions may arise in choosing a taxation system.
Claims from the regulatory authorities in this case, although they take place, are not substantiated. This is due to the fact that in order to recognize the activities of catering services Ch. 26.3 of the Tax Code of the Russian Federation does not establish such a requirement as the sale of culinary products and confectionery products in the same place where they were produced. The main thing is that these products are sold through their own service network (Resolution of the Federal Antimonopoly Service of the West Siberian District of March 30, 2010 in case N A27-10571 / 2009).
Thus, if culinary products and (or) confectionery products are sold through kiosks, tents and culinary shops (departments) operating at a restaurant or cafe, then such activities are recognized as catering services.
Today, many restaurants (cafes) have small halls and cannot serve a large number of guests. Therefore, along with cooking, they often deliver ready meals. In this regard, the question arises: will such activities for the purposes of Ch. 26.3 of the Tax Code of the Russian Federation to be recognized as catering services? Since in this case conditions are not created for the consumption of manufactured products directly in the catering facility, entrepreneurial activity related to the delivery of ready-made meals to consumers does not correspond to the concept of "catering services" established by Art. 346.27 of the Tax Code of the Russian Federation, and cannot be transferred to the payment of UTII. Delivery related transactions should be taxed under common system taxation or USN (Letters of the Ministry of Finance of Russia dated 12/10/2010 N 03-11-06/3/166, dated 07/12/2010 N 03-11-06/3/101 and dated 05/13/2010 N 03-11-11/133) .
By the way, the sale of culinary products to take away, that is, without the consumption of these products on the spot, will also not be included in public catering services for the purpose of paying UTII (Letter of the Ministry of Finance of Russia dated 06.12.2006 N 03-11-04 / 3/528).
In cafes and restaurants, in addition to products of their own production, purchased goods are often sold. To what kind of "imputed" type of activity should such a sale be attributed - to retail trade or catering services? The Presidium of the Supreme Arbitration Court of the Russian Federation in Decree N 17123/08 of 23.06.2009 indicated that the sale of purchased food products at retail through a public catering organization is an activity for the provision of public catering services. And the regulatory authorities attributed the sale of not only food, but also non-food products to public catering services. For example, in Letters No. 03-11-04/3/148 dated March 24, 2008 and No. 03-11-04/3/170 dated May 22, 2007, the Ministry of Finance of Russia indicated that the sale of purchased cigarettes and lighters through public catering facilities refers to catering services and can be transferred to the payment of UTII.
Note that if ready-to-drink soft drinks and cocktails purchased for subsequent sale (milk, sour-milk, fermented, fruit, etc.) in the manufacturer's packaging and packaging are sold through retail outlets, then this entrepreneurial activity for the purpose of paying UTII is retail trade (Letter Ministry of Finance of Russia dated December 17, 2009 N 03-11-09 / 403).
As you know, when selling alcoholic products on the territory of the Russian Federation, companies should be guided by the rules federal law dated 22.11.1995 N 171-FZ "On state regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products" and the Rules for the sale of certain types of goods, approved by Decree of the Government of the Russian Federation of 19.01.1998 N 55.
Based on them, documents for alcoholic products (waybills and certificates to them, certificates of conformity and quality certificates) should be located directly in point of sale. The seller must be ready to present them at the first request of the buyer or the regulatory authority. This is also evidenced by arbitrage practice(Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated January 12, 2010 in case N A29-11272 / 2008).
As for the "imputed" public catering, it includes the sale in restaurants and cafes of only purchased alcoholic beverages and beer, both in the packaging and packaging of the manufacturer, and without it (Letters of the Ministry of Finance of Russia dated 30.07.2009 N 03-11-06 / 3 / 199, of 16.06.2008 N 03-11-04/3/275 and of 17.12.2007 N 03-11-04/3/497). For more information on the taxation of the sale of alcoholic products, see Table. 1.
Table 1. Taxation of the sale of alcoholic products shares
|
Kind of activity |
Taxation system |
|
Production of alcoholic products |
This type activity is not |
|
Sale of alcoholic products |
|
|
Implementation via object |
|
|
Sales through retail |
This type of activity is |
Production and sale of non-alcoholic drinks and cocktails, except for phyto-cocktails, obtained by mixing the relevant ingredients immediately before use in restaurants and cafes, are classified as catering services and are subject to taxation in the form of UTII.
Thus, freshly squeezed juices are produced by mechanical cooking of fruits and vegetables to give them new properties, which makes them suitable for consumption in the form of drinks. If subsequently these juices are sold through public catering facilities, then such activities are recognized as public catering services and transferred to the payment of UTII (Letter of the Ministry of Finance of Russia dated 04.28.2007 N 03-11-05 / 85).
But the preparation of teas, herbal cocktails, infusions, decoctions and other non-alcoholic beverages of plant origin used by visitors as strengthening medical drugs, according to the Russian Ministry of Finance, does not apply to public catering services (Letter of December 17, 2009 N 03-11-09 / 403 ). This is due to the fact that, in accordance with the All-Russian classifier of species economic activity, products and services (OKDP) production and consumption of drinks with the use of medicinal plant materials are phytotherapy services (code 8512503), which must be provided by polyclinics and private doctors.
Note. OKDP approved by the Decree of the State Standard of Russia of 08/06/1993 N 17.
The sale of oxygen cocktails will also be taxed under the general regime or the simplified taxation system. Let's explain why. According to Appendix N 1 to the Nomenclature classifier of medical devices and medical equipment (medical devices), approved by the Order of Roszdravnadzor dated November 09, 2007 N 3731-Pr / 07, special medical equipment is used to prepare oxygen cocktails, namely an apparatus for preparing singlet-oxygen mixtures (cocktails) (code 168 4408). Besides, State Register medicines of Roszdravnadzor determined the purpose of use and the formulation of the oxygen cocktail. Thus, an oxygen cocktail is recognized as a drug.
Very often, the services of restaurants and cafes include activities to organize the leisure of visitors. And what about leisure services for the purpose of paying a single tax on imputed income? Let's turn to All-Russian classifier services to the population OK 002-93, approved by the Decree of the State Standard of Russia dated 06/28/1993 N 163. According to its provisions, leisure services include organizing music services, holding concerts, variety shows and video programs, providing newspapers, magazines, board games, slot machines, billiards. A similar opinion is shared by the financial department (Letter of the Ministry of Finance of Russia dated August 31, 2006 N 03-11-04 / 3/399).
Note. The organization of leisure is not a mandatory criterion for classifying restaurants and cafes as UTII payers.
Take note. Payment for the public performance of musical works
So, restaurants and cafes, along with catering services, can provide leisure services for their visitors. Moreover, in relation to restaurants and cafes of the luxury class, the presence of a stage in which is a mandatory requirement, live music cannot be separated from catering services (GOST R 50762-2007 "Catering services. Classification of catering establishments" approved by the Order of Rostekhregulirovanie dated December 27 .2007 N 475-st). Therefore, charging a separate fee for live music in these catering facilities is illegal.
It is worth noting that in other restaurants and cafes, charging for live music is a direct violation of paragraph 2 of Art. 16 of the Law of the Russian Federation of 07.02.1992 N 2300-1 "On Protection of Consumer Rights", since the opportunity to use public catering services (ordering dishes) is made dependent on payment for live music.
An additional fee may be charged only for those services that the consumer can avoid without giving up the catering service. Therefore, when charging an additional fee for the public performance of musical works, if the visitor refuses to pay for this service, he must be offered another hall for the consumption of the ordered products.
However, for the recognition of leisure activities as catering services, it is not enough just to provide the above services. It is also necessary to take into account where the conditions for this are created (Table 2).
Table 2. Application of UTII in relation to leisure activities
|
Room Features |
Kind of activity |
Taxation system |
|
Venue for holding |
Activity |
Income received from |
|
Site visitors |
Activity |
Activity |
As you know, a modern restaurant or cafe often includes not only a hall for the consumption of cooked products, but also a dressing room, many corridors, a kitchen, a billiard room, a bowling alley, a dance floor or a stage. Therefore, "imputers" often have a question about what premises are included in the area of the visitors' service hall when calculating UTII in relation to the provision of catering services. Let's try to figure it out.
According to Art. 346.27 of the Tax Code of the Russian Federation, the area of \u200b\u200bthe visitor service hall is understood as area of specially equipped premises(open areas) of a public catering facility intended for consumption finished culinary products, confectionery and (or) purchased goods, as well as for leisure. That is, areas where food consumption by visitors and their leisure activities (kitchen, places for serving dishes, utility rooms, etc.) are not provided for should not be taken into account in the area of \u200b\u200bthe visitor service hall (Letters of the Ministry of Finance of Russia dated 03.02.2009 N 03-11 -06/3/19 and dated 03/21/2008 N 03-11-04/3/143).
In order to determine the indicated area, one should use the inventory and title documents (Article 347.27 of the Tax Code of the Russian Federation).
Recall that inventory and title documents include any documents available to the taxpayer containing information about the purpose, design features and layout of the premises of such an object, as well as information that confirms the right to use this object. It can be like a contract of sale non-residential premises, technical certificate for non-residential premises, plans, diagrams, explications, as well as a lease (sublease) agreement for non-residential premises or part (s) thereof, permission for the right to serve visitors in an open area and many other documents.
Thus, if the area of the visitor service hall is allocated in the documents, then it is this area that must be taken into account when calculating the single tax on imputed income. If a restaurant or cafe uses a smaller area than indicated in the documents, then UTII can be calculated from the actual area used. However, in this case, in order to avoid disputes with regulatory authorities, we advise you to conduct a technical inventory and make appropriate changes to the documents. That is, clearly indicate in them exactly what area is intended for food consumption and leisure activities for customers (Letter of the Ministry of Finance of Russia dated January 25, 2010 N 03-11-06 / 3/8).
Note. A similar opinion is shared by the judges (Resolutions of the Federal Antimonopoly Service of the West Siberian District of March 29, 2010 in case N A45-13412 / 2009, FAS of the Volga District of July 15, 2010 in case N A12-20984 / 2009 and FAS Central District dated December 19, 2007 in case N A36-1291 / 2007).
By the way, according to the arbitrators, taxpayers can confirm the actual use of the area of the catering facility with such documents as lease agreements, acts on redevelopment, repair or reconstruction, estimates of work performed, plans for leased premises (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated 08.10.2010 in the case N A27-673 / 2010 and the Federal Antimonopoly Service of the North Caucasus District dated January 26, 2010 in case N A63-5939 / 2009-C4-17).
So, according to Art. 346.27 of the Tax Code of the Russian Federation, the area for leisure activities should be taken into account when determining the area of the service hall. However, this provision does not always apply. If the premises intended for the provision of leisure services, structurally isolated from the premises in which public catering services are directly provided, then the area of such premises not taken into account in the area of the visitors' service hall(Letters of the Ministry of Finance of Russia dated March 26, 2010 N 03-11-06 / 3/46, dated April 15, 2010 N 03-11-06 / 3/60 and dated August 31, 2006 N 03-11-04 / 3/399).
Thus, if, for example, a billiard room is separated from the customer service hall, where food is consumed, by partitions and visitors cannot eat there, then the area intended for playing billiards is not taken into account in the area of the customer service room.
Example 1 . OOO "Magnolia" provides catering services through the restaurant, which belongs to him on the right of ownership. The area of the restaurant, according to the inventory and title documents, is 185 square meters. m, of which the kitchen occupies 17 sq. m, utility rooms - 19 sq. m, cashier's place and showcase - 5 sq. m. Are catering services subject to the taxation system in the form of UTII in this case? If so, what area of the visitor service hall should be taken into account when calculating UTII?
Solution
In accordance with par. 20 st. 346.27 of the Tax Code of the Russian Federation, restaurants are catering facilities that have a customer service hall. Therefore, in order to apply UTII, it is necessary to have a visitor service hall of no more than 150 sq. m.
In accordance with the lease agreement, the entire occupied area is one catering facility. But since some of the premises are not used for eating and spending leisure time (kitchen, utility rooms, cashier's place and shop windows), the area of the visitors' service hall will be 144 sq. m (185 sq. m - 17 sq. m - 19 sq. m - 5 sq. m). Thus, in this case, the restaurant has the right to switch to a taxation system in the form of UTII.
UTII payable will be calculated on the basis of the physical indicator "the area of the visitor service hall (in square meters)" in the amount of 144 square meters. m.
In practice, such situations, when a restaurant or cafe uses several customer service halls to provide catering services, are quite common. How to determine the physical indicator in this case?
Based on the provisions of paragraphs. 8 p. 2 art. 346.26 of the Tax Code of the Russian Federation, the area of \u200b\u200bthe hall or halls for serving visitors must be determined as a whole for the catering facility.
Thus, if a restaurant or cafe has several halls for serving visitors, then when calculating UTII, the total area of \u200b\u200bthese halls will be taken into account (Letters of the Ministry of Finance of Russia dated 04/30/2009 N 03-11-06/3/116, dated 06/27/2008 N 03-11 -04/3/300 and dated 03/06/2007 N 03-11-04/3/63).
When considering disputes, judges accept the following circumstances as evidence that catering services are provided through one facility with several halls. Namely: the visitor service halls have common utility rooms, a common kitchen, common service personnel, a common cash register, etc. This conclusion is contained in the Resolutions of the Federal Antimonopoly Service of the North-Western District of February 11, 2010 in case N A26-3172 / 2009 and the Federal Antimonopoly Service of the Moscow District of 10/17/2007 No. КА-А41/9776-07.
If catering services are provided through several catering facilities, each of which has its own customer service hall, then when calculating UTII, the area of the customer service hall must be considered separately for each facility. The presence of several catering facilities can be established on the basis of inventory and title documents (Letter of the Ministry of Finance of Russia of March 30, 2007 N 03-11-04 / 3/98 and Resolution of the Federal Antimonopoly Service of the Volga District of June 16, 2009 in case N A57-16468 / 2008).
Example 2 . Appetite Center LLC, which provides catering services, owns a restaurant, on one floor of which there is a visitor service hall with an area of 148 sq. m, and on the other - an area of 63.7 sq. m. According to the inventory and title documents, these premises have a single entrance, a common kitchen, and common utility rooms. Can an organization switch to a taxation system in the form of UTII?
Solution
Since in this case, according to the inventory and title documents, the customer service rooms are located in one restaurant and have a single entrance, a common kitchen, and single utility rooms, for the purposes of applying the taxation system in the form of UTII, the area must be determined in total for two service rooms.
Thus, the total area of the customer service hall in the restaurant LLC "Center of Appetite" is 211.7 square meters. m (148 sq. m + 63.7 sq. m), that is, exceeds the established limit of 150 sq. m. m. Accordingly, the organization in relation to catering services is not entitled to switch to the payment of UTII.
For activities related to the provision of catering services through restaurants and cafes, physical indicator is the area of the visitor service hall(in square meters) and the basic yield is set at 1,000 rubles. per month per square meter.
Example 3 . Let's use the conditions of example 1 and assume that the company provides catering services on the territory of the city of Velikiye Luki. Calculate the amount of UTII payable for the 1st quarter of 2011.
Solution
In 2011, the value of K1 is 1.372. The value of K2 in the territory of Velikie Luki for this type of activity is 0.77.
The tax base for UTII for the 1st quarter of 2011 is 456,382.08 rubles. . The amount of the calculated UTII will be 68,457.31 rubles. (456,382 rubles x 15%).
By the way, the company has the right to reduce the amount of UTII payable by the amount of paid insurance premiums and paid sickness benefits, but not more than 50%.
The choice of the form of taxation is a key moment for any business. For each type of activity, the Tax Code of the Russian Federation conceals a lot of nuances and features that should be taken into account, but it is better to calculate in advance. In our article, we will talk about choosing an effective form of taxation for fast food.
Choosing the form of taxation is a key moment for any business. For each type of activity, the Tax Code of the Russian Federation conceals a lot of nuances and features that should be taken into account, but it is better to calculate in advance. In our article, we will talk about choosing an effective form of taxation for mobile fast food.
In our opinion, it is most rational to choose from the two forms of taxation presented below.
And now let's proceed directly to the calculation of tax amounts payable for each of the presented forms of taxation.
Certain difficulties with the tax authorities, in terms of UTII, have arisen since the start of the new GOST R 50647-2010 "Public catering. Terms and definitions", from January 1, 2012. In this document catering establishments were defined. It was indicated that catering facilities include facilities intended for the manufacture of catering products, and where conditions have been created for the consumption and sale of catering products.
key point here is the phrase "creating conditions for consumption", because this complicates the situation of kiosks with fast food. Additionally, the same position (creating conditions for consumption) was also reflected in the letter of the Ministry of Finance N 03-11-11 / 10 of 01/23/2012, which clearly states that the absence of conditions for consumption excludes this object from the category of public catering and in this case, the use of UTII is impossible.
New GOST and clarifications from the Ministry of Finance gave ground tax authorities, as a result of inspections of fast food outlets that do not have conditions for the consumption of catering point products, to charge additional taxes using the OSNO. The situation is paradoxical, because changes to the Tax Code of the Russian Federation, and in particular, to Article 346.27 of the Tax Code of the Russian Federation, have not been made so far. And in this article there is a definition of a catering facility that does not have a zone for the consumption of products for the purpose of applying UTII.
If you have already encountered a similar situation, then you will have to prove your case in judicial order, but, and for those who are still at the stage of organizing a business, it is worth considering the moment of creating conditions for the consumption of products so that the tax authorities have no doubts about the application of UTII.
To calculate the tax on UTII, we need the following data:
Then, to find out the value of the physical indicator, let's turn to article 346.29 (clause 3) of the Tax Code of the Russian Federation. For one employee, including also the individual entrepreneur himself (if your business has such an organizational form), it is equal to 4,500 rubles for one month.
Deflator coefficient (K1) for 2013 for UTII was established by Order of the Ministry of Economic Development No. 707 dated October 31, 2012, and its size is 1,569 .
Meaning (K2) it is necessary to find out in each region, we will make a calculation using the example of the city of Tula. Let's say the object is located on the street. Galkin, works around the clock, with the involvement of 3 sellers. By Decision N 51/1126, adopted by the Tula City Duma of October 24, 2012, the coefficient for such an object is 0.6.
So, now let's substitute all the data into the formula and calculate the amount of tax payable according to UTII.
UTII amount(per year) = 4500 * 3 * 1.569 * 0.6 * 15% * 12 = 22876 rubles
You can reduce the amount of UTII by 50% of insurance premiums paid for employees. This allows you to implement the provisions of Article 346.32 of the Tax Code of the Russian Federation (paragraph 2).
It is necessary to pay UTII in accordance with the provisions of Article 346.32 of the Tax Code of the Russian Federation (paragraph 1) no later than the 25th day of the month immediately following the reporting period (quarter).
Any subject of the Russian Federation has the right to introduce a patent form of taxation on its territory (Article 346.43 (paragraph 1)). Subparagraph 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation provides for the use of a patent form of taxation for public catering facilities, the area of which does not exceed 50 sq.m.
The cost of a patent in each region is different, therefore, for the commensurability of the data, we will also make calculations using the example of the city of Tula, as in the case of UTII.
The patent form of taxation in Tula was put into effect by law No. 1833-ZTO, which was adopted in the Tula region on November 14, 2012. At the same time, law No. 1834-ZTO, also adopted in the Tula region on November 14, 2012, established the potential size income to apply the patent system.
Annual potential income for catering facilities (area up to 50 square meters) - 1,240,000 rubles. In accordance with the provisions of Article 346.5 of the Tax Code of the Russian Federation, with a patent form of taxation tax rate is 6%. The cost of the annual patent will be as follows:
Patent cost(per year) = 1240000 * 6% = 74400 rubles
Another small point: the cost of a patent (for this type of activity) will not change depending on the number of employees, like the amount of UTII tax.
Present in the form of a table tax burden with UTII and Patent, depending on the number of employees.
| Number of employees, people | The amount of tax on UTII, rub. | Patent cost, rub |
|---|---|---|
We remind you that you can reduce the amount of UTII through paid insurance premiums for employees in the amount of 50% of their amount.
As can be seen from the table, when the number of employees is 10 or more, a patent becomes more profitable.
The UTII regime gives many advantages to small businesses using it. At the same time, the imputation has features depending on the direction of activity of a legal entity or individual entrepreneur. One of the possible types of business in such a special regime is the organization of public catering. In the article, we will consider what important steps are associated with the opening of such an institution. It is worth remembering that public catering can work at UTII if this type of activity is allowed in your constituent entity of the Russian Federation.
Catering services at the vmenenka are represented by two types of activities.
Examples of objects of the first group are various tents, kiosks, culinary shops at restaurants, etc. The second group of establishments includes the restaurants themselves, canteens, bars and other objects with premises equipped for catering to visitors.
The range of services that fall under the type of activity under consideration is limited. Catering services include:
These types of activities do not include the manufacture and sale of products falling into the category of excisable goods (alcohol). If any of the restaurants or cafes exceeds 150 sq. m., special mode is not allowed. The company or individual entrepreneur automatically begins to be considered a payer on the OSNO, all other things being equal.
There may be several establishments. The area limitation is not taken into account in total for all premises, but for each of them separately. However, if one of the halls has an area greater than the permitted limit, it will not be possible to apply imputation for it. In this case, you will have to combine taxation regimes.
You can determine the area of the hall on the basis of inventory or title documents. For example, a contract for the sale of premises or a lease agreement. The area for tax calculation does not include administrative, industrial premises etc. Only the part of the premises where visitors are served is taken into account. It also includes an attached outdoor area. This situation is typical for the summer period, when visitors are invited to stay outside the building.
Catering services can be paid not only by individuals, but also by legal entities and other organizations. For example, state or municipal. All this will not go beyond the scope of imputation.
Cafes and restaurants often offer visitors a variety of ways to spend their leisure time. According to the OKPD 2 classifier, entertainment events in such establishments belong to the group of catering services. For example, concerts, organization of various quizzes or games, bowling, etc. If leisure is organized in the same room as the dining room, it does not need to be separated into a separate type of activity. Thus, no additional payments will have to be made. At the same time, the site for such events will be included in the calculation of imputed income.
Currently, on the streets you can find mobile food stations organized right in vehicle. The Letter of the Ministry of Finance of the Russian Federation dated 09.10.2017 No. 03-11-11 / 65780 states that such mobile points do not belong to public catering facilities. Moving objects does not make it possible to determine its exact location. Therefore, it is impossible to apply imputation in the conduct of such activities.
The entrepreneur opens a cafe in the city of Yekaterinburg. We calculate the amount of imputed tax that he must pay in the second quarter of 2018. The hall area is 50 sq. m. Accordingly, the basic yield will be equal to 1,000 rubles. The K1 coefficient (deflator) in 2018 is 1.868. The value of K2 is determined based on the regulatory legal acts of the region where the public catering operates. In the city from our example, the value of the coefficient differs depending on the type of activity, as well as the conditional territorial zone. Let's take one of the possible values - 0.8.
The adjusted basic yield will be: 1,000 * 1.868 * 0.8 = 1,494.4 rubles.
The imputed income for one month will be equal to: 1,494.4 * 50 = 74,720 rubles.
For three months, the amount will be: 74,720 * 3 = 224,160 rubles.
Recall that the tax can be reduced by the amount of insurance premiums, but not more than half. Let in our case they amount to 20,000 rubles. Then: 224 160 * 0.15 = 33 624 rubles; 33,624 / 2 = 16,812 rubles.
Thus, the entrepreneur will have to pay single tax in the amount of 16,812 rubles.
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Good day! I am glad that you continue to visit my site for beginners in business and I want to reveal one more of the topics today, namely “ How to calculate UTII tax for”.
In order to correctly calculate UTII for catering, you must use.
The formula is: UTII \u003d BD * FP * K1 * K2 * 15%
Consider 2 types of public catering with examples:
As you probably already understood from the name, these are catering establishments that have customer service halls.
These include: cafes, canteens, bars, restaurants, bistros, etc.
Now let's calculate the UTII tax for CATERING with halls:
UTII = BD * FP * K1 * K2 * 15% where in our case:
DB is for activity in the field of catering with visitor service halls, its size is 1000 rubles. per sq.m.;
FP - a physical indicator for catering with trading floors is equal to = the area of \u200b\u200bthe hall for serving visitors;
The size of which is the same for all types of activities and in 2015 it is equal to 1.798;
K2 is the deflator coefficient for a certain type of activity and in a certain region. Its size must be viewed on the website of the administration of the city in which you are engaged in activities. Its maximum value is 1 and it is downgrading.
I will not deviate from my traditions and will calculate the UTII tax for the city in which I live.
For example: An entrepreneur in the city of Megion has a cafe, 5 people work in the cafe and the total area of the cafe is 80 sq.m. of which the area of the visitor service hall is 50 sq.m.
Immediately we need to highlight what interests us:
We are not interested in any more information (the number of employees does not affect anything in this example).
Now let's do the calculations:
UTII = 1000 rubles. (this is the size of the basic profitability for catering with visitor service halls)*50(the area of the visitor service hall)*1.798(K1 coefficient in 2015)*1(K2 coefficient adopted in Megion for catering in cafes, bars and restaurants)* 15% (the amount of tax payable to the state.
Naturally, when carrying out the calculations themselves, it is not necessary to describe each variable, and I simply indicated that you understand this important point, now let's do the calculations:
UTII \u003d 1000 * 50 * 1.798 * 1 * 15% \u003d 13485 rubles. - now we have received the amount of UTII tax for our example of catering for 1 month. Since reporting and payment of tax on UTII occurs once a quarter, in the end, the amount of tax will need to be multiplied by 3 (months in a quarter).
Let's first define what falls under this concept: kiosks, tents (associated with the manufacture and sale of food: cheburek, pancake, etc.), culinary departments, etc.
UTII \u003d BD * FP * K1 * K2 * 15% where:
DB - the size of the basic profitability for catering without halls for serving visitors is 4500 rubles;
FI - the physical indicator in this case will be the number of employees employed in this activity, including the entrepreneur himself;
K1 - this coefficient is the same for all types of activities and in 2015 its size is 1.798;
K2 - this indicator depends on the specific city in which the activity is carried out, since I am considering the city of Megion, then its size in my case is 0.8.
For example: An entrepreneur in the city of Megion has a culinary work, there are 4 employees hired for this activity.
Conclusions from the example:
Now let's do the calculations: UTII = 4500 * 5 * 1.798 * 0.8 * 15% = 4854 rubles. 60 kop. - This is the amount of tax for 1 month. When submitting the UTII declaration, calculate according to the months worked in the quarter.
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That's all! I think everything is clear and extremely detailed. For all questions, please contact our VK group "
