At present, the practice of opening retail stores by industrial organizations, which are their separate divisions and retailing both finished products of these organizations and purchased goods. V.V. Patrov and M.L. Pyatov, St. Petersburg State University.

Organization of accounting of commodity transactions in own stores causes a number of problems. Among them: the choice of the nomenclature of synthetic accounts for accounting for the movement of goods of own production in the store, the establishment of the accounting price of goods, the qualification for the purposes of accounting and taxation of the facts of the transfer of finished products to the warehouse of the store, the calculation of the value of the realized trade allowance, etc.

The solution of these issues is hampered by the absence of direct regulatory requirements that determine the methodology for reflecting these operations in accounting.

When recording transactions for retail finished products, first of all, the question arises of qualification for the purposes of accounting and taxation of the facts of the transfer of finished products from the workshops and warehouses of the plant to the store. Does the sale of goods take place in this case, and, therefore, is the turnover on the transfer of valuables subject to VAT and other sales taxes? Does the movement of goods already arise at this stage? financial results affecting taxable income?

If a retail store is independent in relation to the manufacturer legal entity(for example, a subsidiary of a plant), goods are sold under a sale and purchase agreement or they are transferred in pursuance of a commission agreement, assignment or agency agreement. At the same time, the fact of the transfer of goods should be reflected in the accounting of the parties to the transaction (the store and the manufacturing plant of goods) in the manner established for accounting for the execution of the relevant contracts.

If the store is a structural subdivision of the manufacturer (namely, we are considering this option), then the transfer of goods to the store’s warehouse in accordance with the current civil and tax law cannot be qualified as a sale (sale) by the factory to the store, because such a transfer cannot have a place between separate structural subdivisions of the same legal entity.

In this case, the norms of tax legislation directly refer us to the regulations civil law. According to the general definition given by Article 39 of the Tax Code of the Russian Federation, the sale of goods for tax purposes is the transfer of ownership of them to third parties on a reimbursable basis.

In accordance with the special definition of the concept of implementation for VAT purposes, which is given in paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, the sale of goods is understood as the transfer of ownership of them to third parties, both on a reimbursable and non-reimbursable basis. At the same time, according to paragraphs. 2 p. 1 art. 146 of the Tax Code of the Russian Federation for VAT purposes, the transfer of goods for own needs is recognized as a sale only if the costs of these goods are not deductible when calculating corporate income tax.

Therefore, according to the norms of the Tax Code of the Russian Federation, the transfer of goods to a retail outlet - a structural unit of an organization, as not implying the loss of ownership of these goods by the organization, is not their sale for tax purposes.

The turnover for the sale of these goods arises only after their retail sale to customers, i.e. the transfer of ownership of the goods to the buyers.

According to the general instructions of the Instructions for the use of the chart of accounts, the products transferred to the store should be reflected in a separate sub-account to account 43 " Finished products" (for example, "Finished products in the store"). The fact of the transfer of products to the store, therefore, should be recorded in the account by an entry on the debit of account 43 of the subaccount "Finished products in the store" and the credit of account 43 of the subaccount "Finished products in the warehouse." However, this makes it impossible to account for it at selling prices, since account 42 "Trade margin", according to the same Instructions for applying the chart of accounts, is opened exclusively to account 41 "Goods". 43 "Finished products", when it is recorded on the remaining sub-accounts for this account at cost, is incorrect, since one or another version of the assessment of the accounting object reflected on any account should be applied to the account as a whole.

Moreover, quite often shops organized by production organizations sell both their own products and purchased goods, and the organization of accounting for the movement of goods only in sum terms makes it difficult to write them off, provided that commodity transactions are reflected both on account 41 "Goods" and on account 43 " Finished products". Therefore, in our opinion, it seems more rational to take into account the products transferred to the retail store production organization, carried out on account 41 "Goods".

This makes it possible to account for goods in the store at selling prices using account 42 "Trade margin" to reflect the trade margin, which greatly facilitates the accounting of operations for the receipt and sale of goods. As for the fact that the Instructions for the use of the chart of accounts do not contain standard scheme correspondence records:

Debit 41 "Goods" Credit 43 "Finished products"

then, according to this normative document, "in case of occurrence of facts economic activity, correspondence for which is not provided for in the standard scheme, the organization can supplement it, observing the uniform approaches established by this instruction.

On the basis of the considered provisions, the following methodology for accounting for retail sales of finished products can be proposed:

The fact of the transfer of finished products to the retail store is reflected in the debit entry of account 41 "Goods" subaccount "Products of own production" and the credit of account 43 "Finished products" for the cost of the values ​​entered by the store.

The reflection of the amount of VAT related to the sale value of goods credited by the store should be made on the credit of account 42 "Trade margin" sub-account "Trade margin on products of own production". At the same time, the entry on the debit of account 41 "Goods" subaccount "Products of own production" in correspondence with account 42 "Trade margin" of the subaccount "Trade margin on products of own production" is made in the amount of the trade markup of the store and VAT on the retail price of goods.

Example

1,000 units were transferred to the store. products, unit cost which is 200 rubles, and the retail price is 260 rubles. (excluding VAT - 20%). Postings will be made in accounting:

Debit 41 "Goods" subaccount "Products of own production" Credit 43 "Finished products" - 200,000 rubles. (200 rubles x 1000);
Debit 41 "Goods" subaccount "Products of own production" Credit 42 "Trade margin" subaccount "Trade margin for products of own production" - 60,000 rubles. [(260 rubles - 200 rubles) x 1000];
Debit 41 "Goods" subaccount "Products of own production" Credit 42 "Trade margin" subaccount "Trade margin for products of own production" - 52,000 rubles. (260 rubles x 1000 x 20%].

Alexander Kaptsov

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Organization efficient production goods are far from central problem modern entrepreneur. Created products must also be sold profitably and promptly. For these purposes, the scheme of attracting partners and dealers seems to be very effective. Where and how to quickly find business intermediaries?

Main types of sales of products: development of a sales scheme

Creation efficient structure sales network– Guarantee of efficient and effective sales of products.

To achieve this goal, a chain of movement of goods must be formed: "producer-intermediary-buyer".

At the same time, we can now talk about the existence of several options for the types of sales, including:

1. Direct channels - selling goods on their own.
2. indirect channels – use of services of intermediaries (one or more).

Important point: Direct channels can only afford to use large companies with a well-known brand among consumers. It is better for new producers, as well as small and medium-sized firms, to focus on the services of intermediaries.

Indirect (intermediary) distribution channels include many varieties, including:

• Single layer channel provides for the presence of one intermediary (broker or dealer).
• Bilayer channel includes two intermediaries (wholesaler and retailer).
• Three-level channel consists of three intermediaries (the seller of large wholesale lots, the seller of small wholesale lots, the retailer).

In addition to the above classification, we can talk about the existence of several types of intermediaries:

1. - These are wholesalers who carry out all trading operations on their own behalf and at their own expense (in fact, they acquire goods in their ownership).
2. Distributors – may participate in wholesale and retail sales of goods; although the purchase is carried out at their own expense, they trade on behalf of the manufacturer.
3. commission agents - intermediaries, whose scheme of work is opposite to the functioning of distributors: they receive goods at the expense of the manufacturer, but act on their own behalf.
4. Agents - act at the expense and on behalf of the manufacturer, providing him with a small fee, access to retail buyers.
5. Brokers - a special type of intermediaries, whose function is expressed in establishing links between legal entities. who are interested in the supply of products.

In order to develop an optimal scheme for the sale of goods for the company's products, you can use one of three approaches to the formation of distribution channels:

• Exclusive distribution involves the definition of specific markets between which it is necessary to distribute goods. Depending on their number, the number of intermediaries is selected.
• intensive distribution involves the involvement of the maximum possible number of intermediaries to cover a significant number of territories.
• selective distribution suggests that in some cases the manufacturer uses exclusive, and in other cases - intensive distribution.

Thus, the choice of a particular type of marketing products depends on the goals and objectives of the marketing policy of the enterprise.

Where to look for a dealer to sell your products: available options

One of the key questions for manufacturers: where to find professional, conscientious and efficient dealers:

• Firstly , it is necessary to study all available printed publications announcements, as well as information from specialized Internet resources.
• Secondly , it makes sense to visit product exhibitions, which are always attended by qualified dealers, including those by industry.

Important point: Regardless of the way you search for dealers, you should pay attention to the professionalism and experience of these specialists.

If we talk about the process of searching for dealers on the Internet, then it makes sense to pay attention not to public resources - forums and bulletin boards, where all citizens who want to be dealers offer their services (mainly without experience and relevant qualifications), but to special paid portals that search for dealers for companies.

What are the benefits of using these services:

1. On such resources, as a rule, only professional dealers who already have experience in the trading field register.
2. In this case, the administration of the corresponding portal is engaged in the search for partners for manufacturers.
3. Through this kind of sites, you can reach dealers that work not only for domestic, but also for foreign markets.
4. The need to register on the resource screens out applicants who are potentially uninteresting to the company.

When it comes to finding dealers through trade shows, professional resellers with more experience are more likely to reach out, but this sort of activity is not common.

When choosing a dealer for a company, you need to pay attention to such information about this specialist as:

• The presence of a significant number of successfully concluded transactions.
• Work experience, including in the industry of interest to the manufacturer.
• Favorable reviews from other manufacturers.
• Knowledge this market: its features and structure.
• Availability of the necessary material bases for the purchase of products.

The main tasks that the dealer will need to solve are to conduct an active trade policy and promotion of the company's name and products in specific markets.

How to interest a potential dealer in the sale of goods: the secrets of negotiations

To ensure favorable conditions for the sale of products, it is important not only to find a dealer, but also to interest him in cooperation with a particular manufacturer.

First of all, the company guarantees to the intermediary:

1. Delivery of high-quality products with the necessary documents for successful implementation and a complete set necessary information about each type of product.
2. Notification of a change in details, work procedure or the owner of the company.
3. Reimbursement of part of the costs of advertising events.
4. Providing information about new types of goods.

Important point: Discounts and bonuses for experienced, qualified dealers are always significantly greater than for beginners.

Particular attention must be paid to negotiations with dealers, which should result in the conclusion of an agreement. In this regard, the manufacturer must already at the first stage demonstrate goodwill, openness to long-term cooperation, and friendliness.

In addition, you can use one of the well-known ways to attract dealers, including:

• Pre-order system . The manufacturer sends product samples and catalogs to dealers. They prepare a batch of orders, which, at their request, the manufacturer delivers to them within the time period established by the contract. Such a system is the basis of multi-level distribution channels. At the same time, upper-level dealers can expect to receive more significant sales benefits than lower-level intermediaries.
• large-scale promotional activities with coupons . The manufacturer distributes coupons to potential buyers and notifies dealers. The last extremely beneficial is the service of customers presenting such coupons.
• First free pack . An effective but costly way to get the attention of dealers. The manufacturer sends a free consignment of goods to his intermediary, subject to the further purchase of a certain volume of products.
• Consignment . The manufacturer sends one or more batches of goods to the dealer with full preservation of all property rights to it. The unsold part of the production is returned back to the manufacturer.

Applying certain methods of attracting dealers, the manufacturer should not forget about, for example, conducting a large-scale advertising campaign. Promotion of the brand in some regions invariably stimulates interest in it in others.

The contract with dealers concluded as a result of negotiations must be submitted to a professional lawyer to verify the rights and obligations of each of the parties. All aspects of interaction should be reflected in it in as much detail as possible.

Involving dealers in the sale of products will help organize an effective sales system that can bring great results than direct sales. In this regard, it is important to check carefully professional quality resellers, get them interested in cooperation and conclude a legally competent agreement.

Every person in his life at least once thought about creating his own production.

Is production profitable?

AT modern world entrepreneurs try to follow the path of least resistance and prefer to invest their money in the development of various cafes, shops, etc.? High rents, lack of understanding with landlords, competition, lack of coordination in the work of the team, insufficient attendance often lead to the unprofitability of these establishments and their closure.

The best solution in the desire to have a steady income is to create your own production. This is a rather complex process that requires a lot of effort, time and effort. Money. But with its competent organization, a positive result will not be long in coming.

Cash investments

Many people think that production requires a very large investment. sums of money, because this is one of the areas with a high threshold of entry. But now in the modern world there are many opportunities to attract cash flows into your own business.

First, there is such a thing as credit. It is easy to issue and receive in banks Russian Federation upon submission of the required package of documents. If your production will have a connection with agriculture or other activities related to import substitution, then there is a chance to get a loan on very favorable terms. To apply, it is necessary to prepare a number of documents: a detailed business plan, a feasibility study of the project, a reference tax office confirming entrepreneurial activity.

You also have the opportunity to attract investments from crowdfunding sites. This will require reviewing your project and convincing people of its worthy future. There are enough sites like this on the internet. a large number of.

It is also possible to start a business with minimal production that does not require large expenses. Do you have a garage, basement or unnecessary warehouse? So why not start using it in such a way that this area would bring some income?

China is one of the richest countries in terms of manufacturing. For some reason, all people think that in this country all factories are giants. Just not, most Chinese manufacturers are small enterprises that bring good income. Most of the goods of own production from the Middle Kingdom are supplied to Europe, America and to us, to Russia.

What will you have to face?

It must be said that production is a type of entrepreneurial activity in which frequent inspections, high tax collection and pressure from the authorities. It is worth noting that your production must be kept clean and tidy, because no one has canceled sanitary standards. A novice businessman should focus on the geolocation of the future enterprise. Indeed, in megacities it is very difficult to find a free niche and quickly start making high profits. In this regard, in small towns there are much more chances.

But on the other hand, there are a huge number of consumers in megacities, which plays into the hands of the manufacturer. You also need to understand that at first your production can bring tiny money, and sometimes it doesn’t pay off at all. Here the endurance of the entrepreneur, his ability to bring the matter to the end is very important.

Niche selection

What to produce? To answer this question, you need to understand in which area you would like to create your own production. Outside the 21st century - time high technology. You always have access to the World Wide Web at your fingertips, it is there that you can find a lot of original ideas. You just need to strain a little and understand what products are not produced in the Russian Federation and why.

Even if the product you are interested in is still produced in Russia, then you should not bypass it. After all, it often happens that the main components are produced abroad. And this is an occasion to establish the production of these particular parts. The main thing is to correctly approach this issue and study it thoroughly. Indeed, to create our own production in our country, there are all the necessary components: a developed domestic and foreign market, cheap work force. Only Chinese manufacturers You have to spend a lot of money on logistics. So why do they succeed, but we should not?

Decor

After you have decided what you will produce, you need to register the company. Organization of own production is possible within the framework of a legal entity, or a person can issue a " individual entrepreneur"The second option is perfect for small production, the first is relevant for medium and large enterprise. The difference between an individual entrepreneur and a legal entity is primarily determined by taxation and the cost of opening.

In order to explore which of these options is right for you, you need to make calculations that are based on several important factors:

• company registration;
• buying or renting a place;
• purchase or rental of an instrument;
• recruitment of workers and payment of salaries at the first stage, when there is no constant revenue;
• advertising.

Sales of products

The sale of products of own production is one of the final stages that brings the entrepreneur closer to making a profit. It is important to be able to correctly calculate the selling price of a unit of goods, including direct manufacturing costs, overheads and a commodity margin, which includes a certain percentage of net profit.

To sell products of your own production, you need to open your own stores, or sell these products through large outlets. Of course, the first option will bring you much more revenue, but in order to open your own stores, you will need to study this issue well and invest a lot of money. At first, it is better to consider the second option, because you cannot yet guess whether your products will be sold at all. In this option, your main customers will be large wholesalers. This means that you will mostly only sell in large quantities, but it all depends on the area you have chosen and your desires. Over time, if you realize that things are going uphill, then, of course, you can think about opening your own outlets.

The end products of your own factory must have the necessary certificates, the products must comply with the current GOSTs. It is also worth taking care of the timely registration of a license for the sale of goods.

Financial niceties

In the process of organizing your own production, you must be familiar with such concepts as "finished products" and "semi-finished products".

Many enterprises are implementing own products through departments. How to reflect this in accounting? Does such a sale relate to retail trade and is it necessary to pay UTII? How to allocate costs between two types of activities if, in addition to their own, purchased goods are also sold? The answers to these questions are in our article.

Let's say manufacturing enterprise sells finished products own store end users. Of course, such a sale falls under the concept of retail trade (Article 492 Civil Code RF). But is it necessary to transfer this activity to UTII? No, since the sale of products of own production (manufacturing) is not subject to Chapter 26.3 of the Tax Code of the Russian Federation. This is noted in article 346.27 of the main tax document.

In this way, this activity is taxed on a general basis or, subject to the established requirements, can be transferred to a “simplified tax”.

Making a transfer to the department

Transfer of manufactured products from warehouse to structural subdivision where it will be implemented, an invoice for internal movement is issued (form No. TORG-13). It is compiled in two copies by the financially responsible person of the unit that delivers inventory items. The first serves as the basis for the write-off of products in stock. The second is for posting valuables in the receiving department. The completed document is signed by the deliverer and the recipient and handed over to the accounting department to account for the movement of inventory items.

Accounting

Accounting for the movement of finished products in departments that carry out trading activity, is kept under the account of the same name 43 on a separate sub-account "Finished products in a non-trade organization". This is provided for in paragraph 219 of the Guidelines for accounting inventories (approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). The transfer of products from the main activity to the trading division is accounted for under account 43 as an internal movement.

The sale is reflected in account 90 "Sales" in the generally established manner, as in operations for the sale of finished products from a warehouse.

Only in this case, the subaccount “Finished products in a non-trading organization” of account 43 is credited.

Consider, using an example, how to reflect in accounting operations for the sale of own products by the trading division of an organization.

Example 1

Avrora LLC sells its own products in its store. The cost of finished products is 100,000 rubles, and the selling price is 177,000 rubles. The accountant of Avrora LLC will reflect operations on the movement of finished products as follows:

Debit 43 subaccount "Finished products in stock" Credit 20
- 100,000 rubles. - goods are credited to the warehouse;

Debit 43 subaccount "Finished products in a non-trade organization" Credit 43 subaccount "Finished products in stock"
- 100,000 rubles. - transferred finished products from the warehouse to the sales department;

Debit 62 Credit 90
- 177,000 rubles. - reflected income from retail sales;

Debit 90 Credit 43 sub-account "Finished products in a non-trading organization"
- 100,000 rubles. - written off the cost of finished products;

Debit 90 Credit 68
- 27,000 rubles. - VAT charged;

Debit 90 Credit 99
- 50,000 rubles. (177,000 - 100,000 - 27,000) - the financial result was written off at the end of the reporting month.

In this case, this type of activity falls under the concept of " retail”, provided for by Article 346.27 of the Tax Code of the Russian Federation. This means that the system of taxation in the form of a single tax on imputed income can be applied. But only if such activity is transferred to UTII in the region where it is carried out. In addition, the area trading floor should not exceed 150 sq. m.

Please note: if, in addition to your own, purchased products are sold, the combination of two taxation regimes is inevitable. This means that it is necessary to ensure separate accounting for two types of activities (clause 7 of article 346.26 of the Tax Code of the Russian Federation).

Suppose a company combines common mode and "imputation". For the purposes of taxation of profits, income and expenses related to UTII are not taken into account (clause 9, article 274 of the Tax Code of the Russian Federation). Accordingly, separate accounting of income and expenses is necessary. What if the costs cannot be shared? Then they are determined in proportion to the share of the organization's income from "imputed" activities in the total income of the enterprise. Let's consider this situation with an example.

Example 2

The total income of the enterprise amounted to 1,000,000 rubles, including income from activities subject to UTII - 200,000 rubles. General business expenses that cannot be attributed to any one taxation regime - 300,000 rubles.

It is necessary to make a proportion:
(200,000 rubles : 1,000,000 rubles) x 300,000 rubles = 60,000 rubles.

Thus, 60,000 rubles must be attributed to the costs of activities subject to UTII.

When calculating UTII, the amount of basic profitability must be multiplied by the deflator coefficient K1. This is stated in paragraph 4 of Article 346.29 of the Tax Code of the Russian Federation.

In 2007, this ratio was set at 1.096 (letter of the Russian Ministry of Finance dated May 29, 2007 No. 03-11-02/151).

True, earlier financiers insisted on using K1 in the amount of 1.241 (letter dated March 2, 2007 No. 03-11-02 / 62). Those who took advantage of these clarifications and applied this coefficient in the 1st quarter of 2007 now need to recalculate. To do this, you must submit an amended tax return for the 1st quarter of 2007. As a result, an overpaid amount will be revealed, which, according to the application, can be directed either to pay tax in the following tax periods, or returned to a bank account according to the rules established by Article 78 of the Tax Code of the Russian Federation.

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The answer to your question is given in the letter below.

The Letter clearly states: Based on Article 346.27 of the Code, retail trade includes entrepreneurial activities related to the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts.

The sale of own-produced products through a retail network is one of the ways for subjects to extract entrepreneurial activity income from the implementation of activities in the field of production of finished products.

In this regard, the activity of an individual entrepreneur in the retail sale of metal products of his own production through his own store cannot be transferred to the taxation system in the form of a single tax on imputed income.

At the same time, an individual entrepreneur applying the simplified taxation system in relation to other types of activities carried out by him may apply this taxation regime to the above activities, subject to the provisions of Chapter 26.2 of the Code.

Based on this clarification, you do not need to enter code 47.91.2 - retail trade carried out directly using the Internet information and communication network

Your activity is not regulated by Article 492 of the Civil Code of the Russian Federation - retail sale and purchase agreement

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated April 2, 2013 N 03-11-11 / 128 On the application of the taxation system in the form of UTII, as well as the simplified tax system in relation to entrepreneurial activities in the field of selling goods of own production and the provision of manufacturing services metal products

Question: 1. The entrepreneur is engaged in forging and production of metal products (OKVED code 28.4), separate accounting is kept. It applies two taxation systems USN (15%) for working with organizations and UTII for working with the population. He plans to open a store to receive orders and sell his products according to individual orders of the population. The question arises: to which system of taxation should we refer manufactured products for sale in a store? If earlier UTII paid from the number of people employed in the production of products for the population, then how to deal with retail space shop, for the sale of finished products?

2. Along the way, the entrepreneur is going to sell rolled metal. Implementation is carried out by the population and organizations in the store. What system of taxation should be applied to this type of activity?

Answer: The Department of Tax and Customs Tariff Policy has considered an appeal on the procedure for applying the taxation system in the form of a single tax on imputed income for certain types activities, as well as a simplified taxation system and, based on the information provided in the appeal, reports the following.

In accordance with subparagraph 6 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the taxation system in the form of a single tax on imputed income for certain types of activities can be applied to retail business activities carried out through shops and pavilions with a trading area hall no more than 150 square meters for each object of the organization of trade.

According to article 346.27 of the Code to the stationary trading network with trading floors includes a trading network located in buildings and structures (their parts) intended for trading, having separate premises equipped with special equipment, intended for retail trade and customer service. This category of shopping facilities includes shops and pavilions.

The area of ​​the trading floor is understood as the part of the store, pavilion (open area), occupied by equipment intended for laying out, demonstrating goods, conducting cash settlements and servicing customers, the area of ​​checkout units and cash booths, the area of ​​workplaces service personnel, as well as the area of ​​​​passages for buyers. The area of ​​the sales area also includes the leased part of the area of ​​the sales area. The area of ​​auxiliary, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of ​​the trading floor. The area of ​​the trading floor is determined on the basis of inventory and title documents.

The inventory and title documents include any documents available to an organization or an individual entrepreneur for an object of a stationary trading network containing the necessary information about the purpose, design features and layout of the premises of such an object, as well as information confirming the right to use this object (contract for the sale of non-residential premises , technical passport for non-residential premises, plans, diagrams, explications, lease (sublease) agreement for non-residential premises or its part (parts) and other documents).

Based on Article 346.27 of the Code, retail trade includes entrepreneurial activities related to the sale of goods (including for cash, as well as using payment cards) on the basis of retail sales contracts.

The specified article of the Code establishes that, in particular, the sale of products of own production (manufacture) does not apply to retail trade.

The sale of own-produced products through a retail network is one of the ways for business entities to extract income from activities in the production of finished products.

Thus, entrepreneurial activity in the field of retail sales of goods of own production (manufacture), for the purposes of applying Chapter 26.3 of the Code, is not recognized as retail trade and is not transferred to the payment of a single tax on imputed income.

In this regard, the activity of an individual entrepreneur in the retail sale of metal products of his own production through his own store cannot be transferred to the taxation system in the form of a single tax on imputed income.

At the same time, an individual entrepreneur applying the simplified taxation system in relation to other types of activities carried out by him may apply this taxation regime to the above activities, subject to the provisions of Chapter 26.2 of the Code.

In addition, in accordance with subparagraph 1 of paragraph 2 of Article 346.26 of the Code, the taxation system in the form of a single tax on imputed income may be applied to entrepreneurial activities in the provision of domestic services, their groups, subgroups, types and (or) individual domestic services classified in accordance with All-Russian classifier services to the population.

Article 346.27 of the Code determines that household services include paid services provided individuals(excluding pawnshop services and repair services, maintenance and washing vehicles) provided for by the All-Russian classifier of services to the population, with the exception of services for the manufacture of furniture, the construction of individual houses.

The all-Russian classifier of services to the population OK 002-93 (OKUN), approved by the Decree of the State Standard of Russia of June 28, 1993 N 163, services included in the subgroup "Repair and manufacture of metal products" (code 013400) are classified as household services.

Paragraph 1 of Article 730 of the Civil Code of the Russian Federation establishes that under a household contract (under which household services are provided), the contractor engaged in the relevant entrepreneurial activity undertakes to fulfill, on the instructions of a citizen (customer) certain work designed to satisfy the household or other personal needs of the customer, and the customer undertakes to accept and pay for the work. Taking into account the above, in relation to activities in the field of providing the population (individuals) with services for the manufacture of metal products on the basis of consumer contracts, in accordance with subparagraph 1 of paragraph 2 of Article 346.26 of the Code, a taxation system in the form of a single tax on imputed income can be applied.

Entrepreneurial activity for the provision of the above-mentioned services to organizations does not apply to the provision of personal services to the population, and the norms of Chapter 26.3 of the Code do not apply to such activities.

At the same time, it should be noted that, according to Article 346.29 of the Code, when calculating the amount of a single tax on imputed income in relation to entrepreneurial activities in the provision of services, the physical indicator "number of employees, including an individual entrepreneur" is used.

At the same time, the procedure for distributing the area of ​​the trading floor of an object of a stationary trading network (shop) when simultaneously carrying out on it types of entrepreneurial activities taxed under the simplified taxation system, and types of entrepreneurial activities in respect of which a single tax on imputed income is paid, and various physical indicators(for retail trade - "the area of ​​the trading floor (in square meters)", for household services - "the number of employees, including an individual entrepreneur", is not defined by the Code.

At the same time, when applying the simplified taxation system for the purposes of calculating the tax, only the cost results of activities are significant.

The amount of a single tax on imputed income in relation to entrepreneurial activities in the provision of personal services is calculated based on the number of employees employed in this field of activity.

Therefore, with the simultaneous implementation on the same area of ​​​​the trading floor of the store (less than 150 sq. M.) Types of business activities subject to a single tax on imputed income ( domestic services and retail trade in purchased goods), as well as types of activities taxed under the simplified taxation system (sale of goods of own production and provision of services to organizations manufacturing metal products), when calculating the amount of a single tax on imputed income in relation to retail sales of purchased goods. goods should take into account the total area of ​​the sales floor of the store.

In addition, the provisions of paragraphs 6 and 7 of Article 346.26 of the Code provide that when carrying out several types of entrepreneurial activities subject to taxation by a single tax on imputed income in accordance with Chapter 26.3 of the Code, the accounting of indicators necessary for calculating the tax is kept separately for each type of activity.

Taxpayers carrying out other types of entrepreneurial activity along with entrepreneurial activities subject to the single tax on imputed income are required to keep separate records of property, liabilities and business transactions in relation to entrepreneurial activity subject to taxation by the unified tax on imputed income, and entrepreneurial activity in respect of which taxpayers pay taxes in accordance with a different taxation regime. At the same time, accounting for property, liabilities and business transactions in relation to types of entrepreneurial activities subject to taxation by a single tax on imputed income is carried out by taxpayers in the generally established manner.

We also inform you that in accordance with the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 N 329, and the Regulations of the Ministry of Finance of Russia, approved by order of the Ministry of Finance of Russia of June 15, 2012 N 82 n, the Ministry of Finance of Russia considers individual and collective appeals of citizens and organizations on issues within the jurisdiction of the Russian Ministry of Finance.

In accordance with the Regulations and the Regulations, unless otherwise provided by law, applications for the examination of contracts, constituent and other documents of organizations, as well as for the assessment of specific economic situations, are not considered on the merits.

Based on subparagraph 1 of paragraph 1 of Article 21 of the Code, taxpayers have the right to receive free information (including in writing) from the tax authorities at their place of registration on applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it. , the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials and also receive forms tax returns(calculations) and explanations on the procedure for filling them out.

In turn, according to subparagraph 4 of paragraph 1 of Article 32 of the Code, the tax authorities are obliged to inform free of charge (including in writing) taxpayers, payers of fees and tax agents about applicable taxes and fees, legislation on taxes and fees and about adopted in accordance with it regulatory legal acts, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials, as well as submit forms of tax declarations (calculations) and explain the procedure for filling them out.

Based on the foregoing, on the issue of the possibility of applying the taxation system in the form of a single tax on imputed income when selling rolled metal products to the population through a store, due to the lack of more complete information on how this type of entrepreneurial activity is carried out, one should contact the tax authorities at the place implementation of the specified activity.

Deputy Director of the Department S.V. Razgulin