N.G. Bugaeva, economist

Substitution of concepts, or How to correctly calculate UTII in retail

How to distinguish a trading floor from a trading place and how to determine their area

Apparently, no one is going to "eliminate the sane as a class" in the near future. This means that issues related to the calculation of UTII are still relevant.

Many of the scammers are engaged in retail trade. And the single tax is calculated on the basis of such physical indicators as the area of ​​the trading floor, trading place or area of ​​trading places a paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation. But it is not always easy for an accountant to determine what status a trading facility has and, accordingly, what physical indicator must be used for the calculation. Let's try to be clear.

Is the appointment of premises for "imputed" trade important?

First you need to figure out where in general you can organize the sale of goods at retail in order to calmly apply UTII.

If trade is conducted through the object of a stationary trading network having a sales area of ​​no more than 150 sq. m, then UTII is calculated based on the physical indicator "shopping area". If there is no trading floor, then you need to use either the indicator "shopping place" if its area does not exceed 5 sq. m or - "shopping area" if its area exceeds 5 sq. m.

Retail trade is transferred to imputation if it is conducted through objects of a stationary trading network and sub. 6, 7 p. 2 art. 346.26 of the Tax Code of the Russian Federation. These, in turn, include buildings (buildings, premises, etc.), intended or used for trading activities and Art. 346.27 of the Tax Code of the Russian Federation. The purpose of the premises is indicated in title and / or inventory documents. These include a contract of sale or lease, technical passport, plans, diagrams, explications.

It would seem that the words "used for trading activities" allow the use of imputation when trading in any objects, even those that are not trading in their purpose. For example, in a room located in a warehouse or in an industrial zone. And the Ministry of Finance in one of the letters indicated that the purpose of the premises must be determined not only by documents, but also by the fact: how it is actually used Letter of the Ministry of Finance of April 30, 2009 No. 03-11-06/3/113. However, in their later clarification, the financiers made it clear that the sale of goods in the office is not translated into UTII Letter of the Ministry of Finance No. 03-11-06/3/2 dated January 23, 2012.

There are also two decisions of the Supreme Arbitration Court, in which the court found it unlawful to apply the imputation due to the fact that the goods were sold in premises not intended for this: in the first case - in the administrative and office building, in the second - in the premises production shop but Resolutions of the Presidium of the Supreme Arbitration Court dated November 1, 2011 No. 3312/11, dated February 15, 2011 No. 12364/10.

OUTPUT

Such an argument as “inconsistency in the purpose of the premises” is not often used in courts by tax authorities. And if they refer to him, then he, as a rule, is not the first in the list of claims. But it is absolutely safe to use imputation only when selling goods in designated places.

How to determine the area of ​​the trading floor

In most of the letters, the regulatory authorities, citing the Tax Code, say that the area of ​​the trading floor is determined on inventory and title documents m Letters of the Ministry of Finance dated November 15, 2011 No. 03-11-11 / 284, dated September 26, 2011 No. 03-11-11 / 243. The situation is similar, by the way, with the area of ​​trading places a Letter of the Ministry of Finance dated December 15, 2009 No. 03-11-06/3/289.

Often, disputes between tax authorities and entrepreneurs arise due to the fact that the documents indicate one area of ​​​​the hall, and another, usually smaller, is used for retail trade. According to the courts, the “imputed” tax should be calculated on the basis of the area actually used in the “imputed” activity, and not declared in the document x Decrees of the FAS ZSO dated May 26, 2010 No. A75-512 / 2009; FAS UO dated April 19, 2010 No. Ф09-2486 / 10-С3. But this also needs to be proven. In the absence of partitions, testimonies, photographs or other evidence confirming that only part of the area was used for trade, the courts take the side of the tax authorities in Decrees of the FAS PO dated 10/14/2010 No. A72-16399 / 2009; FAS DVO dated July 15, 2011 No. Ф03-2543/2011.

If you rent a room, but use only part of it for trade, ensure that everything is clearly stated in the lease agreement regarding the area that you occupy.

If you lease (sublease) some part of the trading floor, you do not need to take into account its area when calculating the “imputed” tax, including if no changes were made to the inventory documents Decree of the FAS DVO dated 13.01.2011 No. Ф03-9441/2010(which in a situation with sublease is basically impossible).

squares premises for receiving and storing goods, administrative and amenity premises etc. (we will conditionally call them auxiliary) are not taken into account when determining the area of ​​​​the trading floor and Art. 346.27 of the Tax Code of the Russian Federation. Claims from inspectors will be less if such premises are physically separated from the trading floor itself and Letter of the Ministry of Finance of March 26, 2009 No. 03-11-09/115. Once, the court upheld the sane, relying on a lease agreement, according to which the tenant installed easily removable partitions to separate the trading floor from the warehouse Decree of the FAS ZSO of October 18, 2010 No. A45-7149 / 2010.

WARNING THE MANAGER

If the purpose of the area used in trading activities has changed or the area of ​​the trading floor has changed, on the basis of which the single tax is calculated, in order to avoid disputes with inspectors, it is better to reflect this in the inventory documents.

Showroom It can also be a trading floor if the goods are sold in it. This required condition(especially in the light of the EAC rulings on the possibility of trading only in designated places). If different premises are allocated for the demonstration of goods, their payment and release, then the tax is calculated based on the sum of the areas of all these premises. Letter of the Ministry of Finance of September 17, 2010 No. 03-11-11/246. And at least once the court agreed with this approach. Decree of the FAS GUS of July 26, 2010 No. A33-14088 / 2009.

It also happens that an entrepreneur (organization) immediately takes several rooms in one building and in all sells goods at retail. For example, an organization rents several separate retail facilities on different floors in a shopping center. Then you can easily calculate UTII for each room separately and Letters of the Ministry of Finance dated February 1, 2012 No. 03-11-06 / 3/5, dated November 3, 2011 No. 03-11-11 / 274; Federal Tax Service dated 02.07.2010 No. ShS-37-3 / [email protected] .

But for trade, one room can also be used, simply divided into several departments, for example, according to the type of goods sold. Sometimes this is done due to the fact that different K2 coefficients are set for different groups of goods in the regions. paragraph 7 of Art. 346.29 of the Tax Code of the Russian Federation. And sometimes this becomes the only chance for the sane person not to “fly off” from UTII. After all, there is a limitation on the area of ​​​​the trading floor of 150 square meters. m. In this case, how to calculate the "imputed" tax?

Regulatory authorities argue as follows: if the premises are located in the same building and, according to the documents, belong to the same store, then the areas must be summed up Letter of the Ministry of Finance dated February 1, 2012 No. 03-11-06/3/5. At the same time, the belonging of the premises to one object or to different ones is established, of course, according to the inventory documents for the premises. Letter of the Ministry of Finance dated November 3, 2011 No. 03-11-11/274.

For the courts, the information indicated in them is not absolute truth. They pay attention to the isolation of the room Decree of the FAS MO dated 06/08/2011 No. KA-A41 / 5949-11, for the presence in each store of its CCP, its own auxiliary premises, its own staff of employees, for separate accounting of income, the range of goods sold, the purpose of each part of the premises Decrees of the FAS PO dated September 26, 2011 No. A55-426 / 2011; FAS SKO dated 06/01/2011 No. A53-16868 / 2010; FAS UO dated 05/18/2010 No. Ф09-3552 / 10-С3; FAS CO dated 02.08.2010 No. А62-8066/2009.

In general, whatever your motives for dividing the total area into several parts, it is better to physically separate the rooms from each other, for example, with partitions.

How to determine the area of ​​​​a trading place

The Tax Code does not say what the area of ​​a trading place is and how it is determined. According to the Ministry of Finance, when calculating it, it is necessary to take into account not only the area on which the goods are directly sold, but also the area of ​​auxiliary premises Letters of the Ministry of Finance dated December 26, 2011 No. 03-11-11 / 320, dated December 22, 2009 No. 03-11-09 / 410. That is, if you rent a container, part of which you use to sell goods, and the other part is used as a warehouse, then you need to calculate the tax from the entire area of ​​the container and Letter of the Ministry of Finance dated December 22, 2009 No. 03-11-09 / 410.

Last year, this issue was considered by the Supreme Court. The court said about the area of ​​the trading place that it is determined taking into account all the premises that are used for the acceptance and storage of goods. And since then there is no more discord in the courts Decrees of the FAS SKO dated August 31, 2011 No. A53-22636 / 2010; FAS VVO dated September 28, 2011 No. A29-1419 / 2011; FAS UO dated 19.09.2011 No. Ф09-5821/11.

But when renting a land plot, where goods are sold through a small kiosk with an area of ​​​​more than 5 square meters. m, according to the explanations of the Federal Tax Service, it is necessary to calculate UTII only from the area of ​​​​the kiosk and Letter of the Federal Tax Service of June 25, 2009 No. ShS-22-3 / [email protected] .

OUTPUT

It turns out that in some situations it is more profitable for entrepreneurs to insist that they operate in a room with a trading floor. After all, then they will be able to pay tax on a smaller area.

Trading floor or trading place?

This is perhaps the most common and most difficult question, as evidenced by the abundance of judicial practice.

When can we talk about the presence of a trading floor? When there is a certain place in the room for buyers, where they can, moving from one shelf with goods to another, get to know the goods more carefully. A trading place, of course, cannot have a hall. Usually it is a counter or a showcase from which the sale is carried out, and buyers can only stand near it and look at the displayed goods.

According to the Federal Tax Service, if the title, inventory documents for the premises do not indicate anywhere that this is a “shop” or “pavilion”, or if some part of the premises is not clearly defined as a “trading floor”, then such a premises is considered an object of a stationary trading network without trading floor Letters of the Federal Tax Service dated 06.05.2010 No. ShS-37-3 / [email protected], dated July 27, 2009 No. 3-2-12/83.

Some courts even come to the conclusion that the list of objects that can have a trading floor is exhaustive, that is, it must be either a store or a pavilion. Decree of the FAS MO dated 14.08.2009 No. КА-А41/6419-09. So, for example, in a former warehouse, the presence of a trading floor still needs to be proven. And in a container-type pavilion, it is a priori, because this is a pavilion Letter of the Ministry of Finance dated 03.12.2010 No. 03-11-11/310.

Shop- a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale.
Pavilion- a building with a trading floor and designed for one or more workplaces Art. 346.27 of the Tax Code of the Russian Federation.

In general, if your sales area does not exceed 5 sq. m, it makes no sense to argue about which physical indicator should be used when calculating the tax. After all, the basic profitability when selling goods on the trading floor will be a maximum of 9,000 rubles. (1800 rubles x 5 sq. m), and exactly the same amount is the basic profitability of trading places and paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation. And the hall is less than 5 square meters. m (when taxable income would be less) is difficult to imagine. The coefficients K2 adopted by the regional authorities can make their own adjustments pp. 4, 7 Art. 346.29 of the Tax Code of the Russian Federation, but even taking them into account, the difference in the final tax amounts is likely to be small. If we are talking about an area of ​​\u200b\u200bmore than 5 square meters. m, then the calculation must be carried out from the area of ​​\u200b\u200bthe trading place or the area of ​​\u200b\u200bthe trading floor, the profitability for which is set the same - 1800 rubles. per sq. m.

OUTPUT

If the trading place is large, then it is more profitable to equip it in such a way that you have a trading floor. After all, as we have already noted, when determining the area of ​​the trading floor, the area of ​​auxiliary premises is not taken into account. And for trading places - it is taken into account.

If there are auxiliary premises, the court may recognize the object of trade as a store Decree of the FAS SZO dated January 15, 2010 No. A56-36135 / 2009, which means that there will be a trading floor in this facility. But these should be adjacent premises, and not a separate hangar or a room in a neighboring building. A similar case was recently dealt with by YOU. The court indicated that trade was conducted through an object with a trading floor when:

• the sublease agreement stipulated which part of the premises is used as a warehouse, and which part is used for selling goods;
• in accordance with the technical passport and explication, the room consisted of two parts;
• each part of the area was used for its intended purpose.

Consequently, the tax should have been calculated according to the area of ​​the trading floor, and not according to the area of ​​the trading places. Resolution of the Presidium of the Supreme Arbitration Court dated 14.06.2011 No. 417/11.

And the court decisions issued after the issuance of this Decree indicate that it has already been adopted by the courts and Decrees of the FAS VVO of December 26, 2011 No. A79-2716 / 2010; FAS ZSO dated November 22, 2011 No. А45-3709/2011.

Despite a fair amount of court decisions regarding trading floors and trading places, there are still many questions regarding the calculation of a single tax. The vague wording of the Tax Code will most likely bring more than one taxpayer to court. But if your trading facility has auxiliary premises, then it is probably more profitable for you to organize trade in such a way that you also have a trading floor. Then you can pay less UTII.

" № 7/2016

Is the tenant entitled to calculate UTII based on the actual area of ​​the trading floor, if he independently separated the warehouse with temporary partitions?

The organization rented a trading facility. Since there were no storage and utility rooms on the leased premises, the organization, having installed temporary partitions, equipped them independently (this is specified in the lease agreement). When calculating UTII, she used the physical indicator "sales area" based on the actual area used. However, the tax authorities considered this unlawful and charged additional charges. The AC UA in the Resolution dated 05/20/2016 in case No. A71-9313 / 2015 took the side of the fiscals. More about this case in this article.

We study the materials of the case ...

In the explication to the floor plan of the building, the rented premises are indicated as a trading floor with an area of ​​128 sq. m. Since there were no storage and utility rooms on the leased premises, the organization, having installed temporary partitions (showcases, counters, portable structures), equipped them independently (a supplementary agreement was drawn up to the lease agreement, according to which the tenant is provided with a retail and warehouse premises with a total area 128 sq. m, of which 5 sq. m - retail space, 100 sq. m - storage area, 23 sq. m - utility room area). Accordingly, when calculating UTII, the organization used a physical indicator of 5 square meters. m. Is this approach legal? The inspectors and judges think not.

Reading tax laws

To calculate the amount of UTII, taking into account the type entrepreneurial activity- retail trade carried out through the objects of a stationary trading network with trading floors, the physical indicator “sales floor area (in sq. M)” is used (clause 3 of article 346.29 of the Tax Code of the Russian Federation).

It would seem that by indicating as a physical indicator the area of ​​​​the trading floor actually used in business, the organization is doing the right thing. However, in Art. 346.27 of the Tax Code of the Russian Federation contains the following clause: the area of ​​​​the trading floor is determined on the basis of inventory and title documents.

Analyzing the position of the judges

There is uncertainty in this dispute. On the one hand (according to the explication to the floor plan of the building), non-residential premises are a trading floor with an area of ​​128 sq. m. On the other hand (under a lease agreement) - the area of ​​the trading floor is only 5 sq. m. m, the rest - storage and utility rooms. Recall that in this dispute the court supported the tax authorities, who additionally assessed the tax using the value of the physical indicator of 128 square meters. m.

So what happens, the tenant cannot rely on the data contained in the lease agreement? It is impossible to answer this question unequivocally - in each case it is necessary to proceed from the specific circumstances of the case.

As the court found out, the disputed premises with an area of ​​128 sq. m was structurally isolated from other premises, had a separate entrance door, there were no capital partitions in it. Based on the presented store layout plan, the trading floor (with an area of ​​​​5 sq. M) is located in the middle of the warehouse area (100 sq. M), from the common hall shopping center the buyer goes directly to the warehouse, the passage to the trading floor is not marked. Moreover, according to the record of the interrogation of the witness, changes to the lease agreement were made at the request of the tenant without actual redevelopment.

As a result of the consideration of the case, the court concluded that the part of the premises fenced off by the entrepreneur outlet for storage (warehousing) of goods using showcases, counters and other portable structures cannot be recognized as a utility (storage) room, since the room itself assumes its structural isolation and special equipment. In this case, the court stated that the appendix to the lease agreement is not a title or inventory document.

Similar conclusions can be found in other court decisions.

Getting to know officials

The situation analyzed in the article has been worrying taxpayers for a long time. For example, in the Letter of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 03‑11‑11/333, an individual entrepreneur asked the question: are auxiliary, administrative and amenity premises, as well as premises for receiving and storing goods, structurally separate from the trading floor, if the premises separated (separated from the sales area of ​​the trading floor) not by capital, but by temporary partitions that are not indicated in the technical (cadastral) passport of the property (only in the appendix to the lease agreement)? Should these premises be included in the total area of ​​the trading floor for the purposes of UTII taxation?

As often happens, the officials evaded a direct answer, while from their answer we can conclude that this is permissible.

When calculating the single tax on imputed income and determining the area of ​​the trading floor, one should be guided by the inventory and (or) title documents, in this case, the lease agreement, which should clearly indicate the area of ​​the trading floor of the premises leased individual entrepreneur.

Drawing conclusions

At present, the fiscals are "sharpened" to collect taxes. Therefore, the exclusion by an organization (IE) from the calculation of a physical indicator in order to calculate UTII of a part of retail space is one of the frequent causes of tax disputes. Quite often judges echo officials.

In the case under consideration, of course, the attention of the tax authorities was attracted by the indication in the UTII declaration of an unlawfully small (5 sq. M) area of ​​​​the trading floor with a total area of ​​\u200b\u200bthe trading room of 128 square meters. m. Also, inspectors will see a violation if, for the same trade object, the area of ​​\u200b\u200bthe trading floor suddenly decreases (for example, in a dispute considered in the Decree of the Arbitration Court of the Far East of December 15, 2015 in case No. A04-9307 / 2014, the size of the physical indicator of the area of ​​​​the trading place from January 2011 to January 2012 was 42 sq. m, from February to May 2012 - 32 sq. m, despite the fact that the tenant did not contact the landlord regarding the installation of additional partitions in the leased premises, equipment of a utility room for placing goods ).

Officials do not see a crime in the fact that the area of ​​the trading floor can be determined based on the conditions contained in the lease agreement. However, it should be borne in mind that during the on-site tax audit, representatives of the inspectorate can go to the site and assess the correctness of the application of a physical indicator, as they say, in fact. Therefore, if a similar situation has developed in the organization’s activities, one can count on a positive outcome of the case only if the information specified in the lease agreement is true, that is, the trade object is actually divided into several premises (albeit by non-capital, but still walls) , and the inspectors will verify the nature of the use of each of the premises, provided that this separation is documented (lease agreement, act of acceptance and transfer of the leased object, documents confirming the installation of partitions ("primary" for the purchase of materials, act of work performed, etc.)) . The part of the premises of the retail outlet fenced off by the tenant for storing goods with the help of showcases and counters cannot be recognized as an auxiliary (storage) room.

The taxation system in the form of UTII (Chapter 26.3 of the Tax Code of the Russian Federation), although it has ceased to be mandatory, still remains a popular tax regime in small businesses. Currently, the imputation is valid throughout the country, except for Moscow. The schemes below allow you to effectively optimize the single tax in the context of the most common types of activities.

How it is impossible to optimize UTII and how to reduce risks when implementing schemes

The simplest and most common way to reduce the imputed tax is a banal underestimation of the physical indicators of the base yield. For example, a company enters into a lease agreement, which indicates the area of ​​the trading floor, which is obviously less than the real one. This allows you to minimize UTII by underestimating the footage. In this case, the lease agreement is concluded with a friendly or "compliant" landlord. Which provides the possibility of such manipulation in the contract.

Unfortunately, this scheme can only be called "black". Because it directly violates tax laws. After all, part of the area of ​​the object as if simply does not exist. The company in this situation hopes only that it will not be checked by controllers or that it will be possible to negotiate with them. Therefore, it is impossible to recommend such an optimization option for UTII.

Moreover, in practice, companies have developed many completely legal schemes that allow for effective optimization of the imputed tax. Nevertheless, in all the described schemes, there are risks arising from the qualification of business splitting as a way to obtain unjustified tax benefits.

As a reminder, if the judges determine that main goal company was to receive tax savings in the absence of an intention to carry out a real economic activity, then the recognition of the validity of obtaining a tax benefit may be denied to it. It should be noted that the Presidium of the Supreme Arbitration Court of the Russian Federation considers the inconsistency of the documents of the organization with its real one as a sign of obtaining an unreasonable tax benefit. business transactions. That is, when for tax purposes transactions are taken into account that are not due to business goals (clause 9 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53).

Another principle of tax security in the optimization of UTII is the lack of affiliation of the participants in transactions, even indirectly. In addition, for the safe use of crushing schemes retail business it is desirable to comply with the following conditions for their use:

• separate trading floors should be separated by partitions;
• lack of a single cash center;
• the absence of a common brand that binds the tenants of the shopping complex into a single whole, or it must be legalized through licensing agreements or franchising;
• the choice by the participants of the schemes of different tax inspections, and, if possible, the registration of the companies of the group in different regions of the country.

The "correct" underestimation of the area legally reduces UTII in retail and catering

What is the savings. It allows you to reduce the amount of UTII by reducing such indicators of basic profitability as retail space or the area of ​​​​a service hall in a public catering.

How the circuit works. Unlike the option described above, the extra space does not “hang in the air”, but is officially used by the same company, but for other activities. For example, a part of the trading floor is rented by a trader under a separate lease agreement for use as a warehouse, or even better, as an exhibition hall. At the same time, there is no formal retail trade there.

However, if desired, corrosive controllers will be able to prove that buyers have the opportunity to walk around this part of the premises, choose goods there and almost take them directly from the shelves. Also check out the prices. In this case, the chances of additional charges for UTII are very high.

It would be more correct in this situation to lease the extra space to a friendly person for the same showroom (see Diagram 1). In this case, the counterparty will apply a different tax regime, different from UTII. Because it will not be entitled to it because of the large retail area. In particular, the counterparty may engage in wholesale trade of the same product and apply the general taxation system. Or, just like the sane trader, sell it at retail, but on simplified terms. At the same time, the payer of UTII should reflect the maximum possible turnover, and his neighbor - the minimum.

Scheme 1. Underestimation of the area of ​​the trading floor by transferring part of the premises for rent

The same scheme can be applied to catering. For example, a restaurant on UTII rents a small area of ​​\u200b\u200bthe service hall, and the adjacent bar located on the simplified version with a stage and a “smoking room” rents the rest. Although it may be more profitable to do the opposite. It all depends on the size of the revenue and the profitability of the restaurant and bar.

Manipulations with a trading allowance for entrepreneurs who do not keep accounting allow reducing taxes

What is the savings. The retailer - the UTII payer has the maximum trade allowance, and the individual entrepreneur located in the same store, using the general system or simplified system, has the minimum. At the same time, the imputed tax does not depend on the size of the trade margin, and the taxes of a friendly IP will be minimal.

How the circuit works. The scheme is an extreme version of the previous one. The store is divided into two unequal parts (see diagram 2). A smaller part of it is rented by an individual entrepreneur on UTII. At the same time, the area rented by him must be obviously less than 150 square meters. m (subclause 6, clause 2, article 346.26 of the Tax Code of the Russian Federation). Or maybe even symbolic, like the amount of the imputed tax.

Scheme 2. Artificial overestimation or underestimation of the trade margin by retail entrepreneurs

Most of the retail space is rented by another entrepreneur on a common system or a simplified system with an “income minus expenses” object. At the same time, the maximum volume of purchases in total terms is carried out through this individual entrepreneur. However, a comparatively smaller part of the proceeds breaks through his cash desk. Thus, an entrepreneur in the general regime has a small trade allowance and pays the minimum taxes on this amount - personal income tax and VAT or a simplified tax. In turn, the exchanger acquires the minimum amount of goods. But a significant part of the proceeds breaks through his cash register. It turns out that he has a huge trading allowance.

This scheme can be classified as "gray". After all, it is built on the absence of an individual entrepreneur's obligation to keep accounting records (Article 2, Subparagraph 1, Clause 2, Article 6 of the Law of 06.12.11 No. 402-FZ). Consequently, the tax authorities will not have the actual opportunity to conduct an inventory of goods and catch entrepreneurs manipulating the size of the trade margin. Especially if the supplier of both merchants is a friendly individual entrepreneur, who also does not keep accounting.

We also note that in a more conservative version of the scheme under consideration, no manipulations with the trade margin, that is, artificial overstatements or understatements, will be required. In this case, pre-selected goods with a high rate of profit are passed through the imputed. And through his neighbor, who uses a common system or a simplified one, - low-margin.

Use of the sane as a supplier of goods at retail

What is the savings. A symbolic tax is paid with UTII instead of paying a simplified tax or taxes when applying the general system *.

How the circuit works. The purchase of goods is made for a person with an imputed activity of "retail trade" (see diagram 3). He, including formally, may have a small trading floor up to 5 sq. m or trading place. In addition, a swindler can engage in distribution or peddling retail trade (clause 3, article 346.29 of the Tax Code of the Russian Federation). In any case, the amount of imputed tax paid should be small. Further, the subject of UTII sells the goods for cash to a simplistic person with the object “income minus expenses”, disguising wholesale sales as retail sales.

Scheme 3. Conducting wholesale trade under the guise of retail

In this case, the goods are sold at the highest possible price in this situation. That is, close to the price of further final sale in already "real" retail. So that the simplistic people are left with only a minimum margin, which almost leads them to pay the minimum tax in the amount of 1 percent of their income (clause 6, article 346.18 of the Tax Code of the Russian Federation). But almost exactly - so as not to draw attention to the scheme. In practice, a single tax is more often paid in a slightly larger amount, for example, 1.1 percent of income. The expenses for the purchase of goods will be documented by the simplistic people with sales receipts.

The cash sale mentioned above is fundamental in the scheme. For the payment of UTII and the legal qualification of activities as retail form of payment, of course, does not matter. But after all, it is for cash that retail is usually traded. In addition, retail sales for cash - the only way sell goods without identifying the buyer. This means that when checking a "retail" seller, it will not be seen that its customers are entirely companies and individual entrepreneurs. Consequently, controllers should not have any doubts about the retail nature of its activities.

Cash cash to pay the supplier for UTII, the simplistic take from their cash retail proceeds. This does not violate the procedure for conducting cash transactions effective from January 1, 2012, approved by the Regulation of the Bank of Russia dated 12.10.11 No. 373-P. Money can also be received at the bank by check or cash card. Entrepreneurs on the simplified tax system can also do this through debit bank cards.

The limit set by the Central Bank of the Russian Federation for cash settlements in the amount of 100,000 rubles per transaction (clause 1 of Bank of Russia Directive No. 1843-U dated June 20, 2007) should not be violated in this scheme. For this, the sum of each cash receipt the seller on imputation should not exceed this particular amount. Indeed, in retail trade, one transaction is one cash receipt.

The tax scheme described above can be considered "gray" in the sense that it is based on sham transactions - the actual conduct of the sane wholesale trade disguised as retail. Nevertheless, the letter of the law is not violated here. The seller pays UTII, since he concludes contracts precisely retail purchase and sale(Article 346.27 of the Tax Code of the Russian Federation). To do this, it is enough to fulfill two conditions:

• the seller must be a “retailer”, in particular, have samples of the goods, cash register, a trading floor, in the same place to carry out the issuance of purchases, to issue a retail outlet with a sign and a “consumer corner” (GOST R 51303-99, approved by the Decree of the State Standard of Russia dated 11.08.99 No. 242-st);
• the seller must transfer to the buyer the goods intended for personal, family, home or other use not related to entrepreneurial activity (clause 1 of article 492 of the Civil Code of the Russian Federation).

Other uses may be, for example, the needs non-profit organizations or learning objectives. The described condition is not violated in the scheme. It is only about the intention of the seller to sell the goods for some purpose, and he had it. Technically, this intention can be indicated by placing an appropriate announcement on the trading floor. For example: "Dear customers, the goods sold in our store are not intended for use in business activities." It is noteworthy that there is no question of the intentions or actions of the buyer in the definition given in Article 492 of the Civil Code of the Russian Federation.

In addition, the possibility of selling goods at retail to organizations and individual entrepreneurs is confirmed by the Plenum of the Supreme Arbitration Court of the Russian Federation (clause 5 of Resolution No. 18 of October 22, 1997). Moreover, the supreme judges also agree that a retailer should not worry about the goals of buyers (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.07.11 No. 1066/11). The Presidium expressly pointed out that the Tax Code of the Russian Federation does not establish an obligation for sellers to exercise control over the subsequent use by the buyer of the goods purchased by him.

Thus, the main thing for the subject of UTII is to make every effort to designate its type of activity. Namely, retail trade in goods not intended for use in entrepreneurial activities.

Allocation of premises for settlements in the warehouse allows you to pay UTII from the trading place

What is the savings. Allows you to reduce the size of UTII, and in some cases, retain the right to use it.

How the circuit works. In this scheme, warehouse real estate is used for retail trade. To do this, the company creates a small settlement room in its warehouse with the help of partitions. And he pays UTII on it from a trading place (clause 3 of article 346.29 of the Tax Code of the Russian Federation). At the same time, according to the lease agreement, this area will be intended specifically for retail trade. Whereas the rest of the significant part of the leased area is for storing goods (see diagram 4). According to the highest judges, in this case the company should pay tax only on the area of ​​​​the separated trading place (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 14.06.11 No. 417/11) . However, in order to exclude claims regarding the wording of the lease agreement on the intended use of space, the landlord must be an independent person.

Scheme 4. Separation of the warehouse to reduce UTII

Manipulations with the number of personnel and the number of vehicles allow you to save the right to UTII

What is the savings. Allows you to reduce the amount of imputed tax by understating such a physical indicator as the number of employees. And in some cases, retain the right to UTII if the actual number of employees exceeds 100 people (subclause 1, clause 2.2, article 346.26 of the Tax Code of the Russian Federation).

How the circuit works. Part of the personnel of a company using UTII is transferred to outsourcing. To do this, the swindler can dismiss some of his employees and register them in a friendly organization. And it is best to immediately hire them there. The outsourcer, on the other hand, will provide services to the swindler corresponding to his type of activity. For example, in the provision of personal services, this will be a regular subcontract.

For retail trade, a complex contract can be concluded paid provision services for the organization of the trading process. The principle of freedom of contract allows the parties to conclude such a contract (Article 421 of the Civil Code of the Russian Federation). His subject will include the usual duties performed by sellers, loaders, storekeepers, security guards and even cashiers. Sometimes in practice such an agreement is replaced by a more familiar agency one. Indeed, according to it, an agent can be entrusted with both legal actions, for example, accepting cash proceeds at the cash desk, and others, that is, in fact, any actions (Article 1005 of the Civil Code of the Russian Federation).

An alternative option may be not one comprehensive contract for all functions at once, but several special ones. This may be, in particular, a storage agreement - for the functionality of storekeepers, an accounting service agreement, an agreement subscription service computer technology, an agreement for the performance of loading and unloading operations, for advising buyers, an agency agreement for the purchase of goods. At the same time, employees of the outsourcer company will not be included in the average number of employees of the imputor (decrees of the Federal arbitration court of the Urals District dated 03.08.12 No. F09-7078/12, of the Seventeenth Arbitration Court of Appeal dated 07.02.12 No. 17AP-14304/2011-AK).

Similarly, in practice, another physical indicator decreases - the number of vehicles. For example, transport company can rent no more than 20 cars (subclause 5, clause 2, article 346.26 of the Tax Code of the Russian Federation). The rest will be rented by her friendly "subcarrier" - a simplified company or an individual entrepreneur using the patent taxation system (subparagraphs 10, 11, paragraph 2, article 346.43 of the Tax Code of the Russian Federation). This, as in the case of household services, will help transport organization retain the right to UTII, as well as reduce the amount of the tax itself. At the same time, it is more profitable for the exchanger's revenue to be maximum. Including due to the fact that he will get cars that bring maximum income. Whereas the “sub-carrier” is the least profitable old equipment (see Figure 5).

Scheme 5. Decreasing the number of sane employees through outsourcing

We also note that due to negative judicial practice, it is better not to use outstaffing when implementing this scheme. In addition, the State Duma is currently considering draft law No. 451173-5 on the regulation of agency work, the content of which will still be changed and finalized. That carries additional risks and in the future makes the use of outstaffing in tax schemes even less attractive option.

Crushing business crushes and its physical characteristics for UTII purposes

What is the savings. Allows you to reduce the tax burden by maintaining the right to use UTII.

How the circuit works. In practice, business splitting is carried out in order to preserve the right to a special regime, including UTII (see Diagram 6). This happens when the company is not satisfied with alternative tax regimes due to the high tax burden and increased attention from the inspectors. Often, in order to retain the right to UTII, a company artificially divides one store into several separate premises, the area of ​​\u200b\u200bwhich individually does not exceed the limit of 150 square meters. m (Decree of the Federal Arbitration Court of the Volga-Vyatka District dated March 25, 2013 No. A82-4455 / 2012).

Scheme 6. Splitting the subject to retain the right to UTII

The same operation is carried out in public catering, in this case, the visitor service hall is divided. When rendering transport services the car park is crumbling. Of course, the business fragmentation scheme is also used to reduce the average number of employees in the company. At the same time, all substitutes carry out activities as single organization. True, often there are no partitions between the trading floors, but there is a common cash zone, as well as a common warehouse without physical isolation of the territory of each of the tenants.

Judicial practice regarding tax schemes for business splitting is developing negatively. However, it is possible to predict softening of arbitration judges in relation to companies in connection with the appearance of the precedent decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 09.04.13 No. 15570/12.

How to bypass the restriction on the composition of the founders to retain the right to imputation

How the circuit works. Practice shows that there are several ways to preserve the right to special treatment in this situation. Firstly, at least 75 percent of the company's capital can be transferred to the real owners of the business - individuals. Only in practice it is better not to allow direct affiliation with other companies participating in the scheme.

Secondly, it is possible to use nominal natural persons-founders. At the same time, there are different ways restrictions on their rights. In particular, the articles of association of the company may provide that a majority of the votes general meeting participants belongs to the real owners of the business. Although their share in authorized capital may be small. The director may have a limited amount of transactions concluded by him independently.

Also in practice, refusal documents drawn up in advance, but without a date, are used. They can be periodically re-signed. For companies with limited liability this may be a statement of par value on withdrawal from the company and a receipt on receipt of the share of net assets due to him. For joint-stock company- a transfer order for shares, a contract for the sale of shares, a receipt for receiving money for shares.

Finally, in April 2013 The State Duma adopted in the first reading bill No. 225123-6, which removes restrictions for non-residents on participation in the authorized capital of Russian small enterprises. Perhaps this will lead to the removal of the relevant restrictions on the use of UTII. And behind a non-resident company, you can ultimately hide the real business owners - the Russians.

Entrepreneur who is engaged in retail trade or provides services Catering, applies UTII. When calculating the “imputed” tax, physical indicators specific to a given taxation system are taken into account, based on the calculation of the area used in the activities of the premises. At the same time, not only the amount of tax payable, but also the very possibility of using UTII by an entrepreneur depends on the correctness of determining their total footage. Therefore, it is important to know which rooms are not taken into account. This will help tips that can be found in judicial practice.

You can save on the “imputed” tax by reducing the area of ​​premises that are taken into account for tax purposes. You can do it completely legal grounds. Consider three types of premises that do not need to be included in the calculation of a physical indicator when calculating UTII.

Premises under renovation

Most retail space is rented by individual entrepreneurs. And often before starting work, they make repairs or even reconstruction in them. It is possible that part of the premises is still at the stage preparatory work, and some can already be used for trading. When determining a physical indicator for calculating UTII "area of ​​the trading floor (in square meters)", an individual entrepreneur may face the question of whether it is necessary to take into account those areas that are not yet in operation.

For your information

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According to sub. 6 p. 2 art. 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of UTII can be applied to retail trade carried out through shops and pavilions with a trading floor area of ​​​​not more than 150 square meters. m for each object of trade organization. The physical indicator in this case is "the area of ​​the trading floor (in square meters)".

To answer this question, one should refer to the definition of what is recognized as the area of ​​\u200b\u200bthe trading floor. It is given in Art. 346.27 of the Tax Code of the Russian Federation.

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<...>area of ​​the trading floor - part of the store, pavilion (open area), occupied by equipment intended for displaying, demonstrating goods, conducting cash settlements and servicing customers, the area of ​​checkout units and cash booths, the area of ​​​​working places service personnel, as well as the area of ​​​​passages for buyers. The area of ​​the trading floor also includes the leased part of the trading floor area. The area of ​​auxiliary, administrative and household 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<...>

Directly areas on which are conducted repair work, are not mentioned here. At the same time, it can be assumed that since the entrepreneur does not carry out through such premises trading activity, then take them into account when determining the area of ​​\u200b\u200bthe trading floor for tax purposes on this stage do not do it. After the repair work is completed, the footage of these premises will affect the final physical indicator. True, most likely, if the entrepreneur decides to temporarily exclude areas where repairs or reconstruction are being carried out, tax inspectorates that are suitable for this issue more formally, disagree with him. Nevertheless, judicial practice confirms the legitimacy of such a decision.

Arbitrage practice

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A similar situation was the subject of consideration by the Federal Antimonopoly Service of the Northwestern District.

Thus, in the course of an on-site tax audit, the inspectorate found that an individual entrepreneur did not include in the area of ​​​​the trading floor for tax purposes the premises where repairs and reconstruction were carried out. The tax authorities considered that these actions led to an underestimation of the tax base, and on this basis they held the entrepreneur liable and charged him with a single “imputed” tax. Disagreeing with the decision of the tax authority, the businessman went to court.

The judges found out that in the audited period, the IP rented premises with a total area of ​​141.2 sq. m. However, not the entire area of ​​the leased premises was involved in the implementation of retail trade. The fact is that the basement was still undergoing reconstruction and repair work. In support of this, the entrepreneur presented a reconstruction project, a contract for the provision of repair services, local estimates, building permits, etc. entrepreneur.

In its decision dated 10/15/2012 in case No. A42-8611/2010, with reference to the provisions of Chapter 26.3 of the Tax Code, the court concluded that when calculating the tax base for UTII, the area of ​​​​all premises actually used for carrying out activities is taken into account. As a result, the areas on which repairs and reconstruction are carried out are not taken into account. The decision of the inspectorate to hold the entrepreneur accountable and charge him the amount of UTII, the court found unlawful.

Area used for storage of goods

When calculating the area of ​​the trading floor, the premises used for the storage of goods are not taken into account. Such a conclusion suggests itself from the analysis of the definition of this physical indicator. After all, in article 346.27 of the Tax Code of the Russian Federation, the area of ​​​​auxiliary, administrative and household 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 ​​\u200b\u200bthe trading floor. But it is important to have confirmation that these areas are used for these purposes. Otherwise, tax inspectors may recognize them as part of the retail space. The probability of this is quite high, as evidenced by the fact that the courts often have to consider disputes about the inclusion of warehouse space in the sales area. However, the position of the courts on this issue is unequivocal.

Arbitrage practice

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In Resolution No. Ф03-1604/2013 of 03.06.2013, the Federal Antimonopoly Service of the Far Eastern District paid special attention to the fact that for the purposes of paying a single tax on imputed income, the actual use of the area in the implementation of trade matters, and not the method of separating the trading premises from other premises. He came to this conclusion when considering a dispute between an entrepreneur and the tax office on whether it is necessary to take into account for tax purposes the premises used for storing goods.

The entrepreneur, on the basis of a sublease agreement, rented a room with a total area of ​​24 sq. m, located in the store. As part of the retail trade, he installed a partition in this room, thereby separating the trading floor from warehouse. As a result of these actions, the area of ​​the trading floor amounted to 16 square meters. m, area for storage of goods - 8 sq. m. When calculating the unified tax on imputed income, an individual entrepreneur used the physical indicator "sales area (in square meters)", equal to 16 square meters. m. The room for storing goods is equipped with under-goods and it does not provide customer service.

As regards the tax inspectorate, it did not dispute the existence of a room for storing goods on the merits. However, she believed that since the room was divided into two parts only by a temporary partition, it was one. This means that the tax should be calculated taking into account the total area of ​​​​24 square meters. m. But the court sided with the entrepreneur and the decision of the tax inspectorate to charge him a single tax on imputed income recognized as unlawful.

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Nadezhda Bovaeva, accountant of CJSC "Condor"

It should be noted that in judicial practice there are also decisions according to which the area for the acceptance and storage of goods must be included in the calculation of the area of ​​​​the trading place. True, they are mainly associated with the mistakes of the entrepreneur himself. A striking example is the decision of the Federal Antimonopoly Service of the Volga-Vyatka District dated December 24, 2012 in case No. A38-1707/2012.

According to the results desk audit tax office additionally accrued to the individual UTII entrepreneur, since the individual entrepreneur unlawfully underestimated the value of the physical indicator "area of ​​the trading place" by the area used for warehousing goods.

As the judges found out, the entrepreneur was retailing shoes on the rented part of the non-residential premises. According to the lease agreement and the act of acceptance and transfer, for the sale of goods, the IP was granted the right to temporary paid use of non-residential premises with a total area of ​​20.2 sq. m, which is located on the territory of the shopping complex and is an isolated trading section without division into retail space and warehouses.

According to Art. 346.27 of the Tax Code of the Russian Federation, a stationary trading network that does not have trading floors is located in buildings, structures and structures intended for trading, which do not have separate and specially equipped premises for these purposes, as well as used to conclude retail sales contracts and for bidding. These include covered markets (fairs), shopping centers, kiosks, vending machines, etc. preparing them for sale.

Trade means a place used for retail purchase and sale transactions. It includes buildings, structures, structures and land plots used for retail purchase and sale transactions, as well as retail and public catering facilities that do not have trading floors and visitor service halls (tents, stalls, kiosks, boxes, containers and other objects , including those located in buildings, structures and structures), counters, tables, trays (including those located on land plots), land plots used to accommodate retail trade (public catering) facilities that do not have trading floors (service rooms visitors), counters, tables, trays and other objects.

The entrepreneur's argument that the division of the premises commercial equipment for trade and warehouse space is a sufficient basis for the allocation of the trading floor, the judges rejected. This is due to the fact that the separated part of the premises of the outlet for the storage (warehousing) of goods with the help of showcases, counters and other portable structures cannot be recognized as a utility room. After all, the very concept of “room” implies its constructive isolation and special equipment. The merchant did not submit documents related to the reconstruction of the premises.

The judges came to the conclusion that the disputed premises do not belong to the objects of a stationary trading network with a trading floor. And when carrying out retail trade through an object recognized as a trading place, the physical indicator “shopping space area” includes all areas related to this trade object, including those used for receiving and storing goods.

Bar area

Based on paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, “imputed” types of activity include the provision of catering services through public catering facilities with an area of ​​\u200b\u200bthe customer service hall of no more than 150 square meters. m for each catering facility.

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Article 346.27 of the Tax Code of the Russian Federation

<...>a public catering facility with a visitor service hall - a building (part of it) or a building intended for the provision of public catering services, which has a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, and also for leisure activities. This category of public catering facilities includes restaurants, bars, cafes, canteens, snack bars;

<...>area of ​​the visitor service hall - the area of ​​​​specially equipped premises (open areas) of a public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents<...>

At the same time, the visitor service hall includes only the area that is intended directly for eating and spending leisure time. Area of ​​other rooms, e.g. kitchens, distribution and heating areas finished products, cashier's place, utility rooms, etc. for the purpose of paying UTII, it is not included in the area of ​​​​the visitor service hall. The Ministry of Finance of Russia spoke about this in its letter dated 03.02.2009 No. 03-11-06 / 3/19.

But, despite such unambiguous explanations of the financial department, in practice there are disputes regarding areas that are not directly mentioned in this letter. We are talking, in particular, about the bar counters. However, the disputes are understandable: the tax authorities believe that their territories clearly belong to those where visitors directly consume products, and taxpayers insist on including these areas in the list of places for distributing finished products and cashier's places. Let's see what the judges think about it.

Arbitrage practice

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According to the results field check the tax inspectorate held the taxpayer liable under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation for incomplete payment of a single tax on imputed income. The reason was the conclusion of the tax authority on the underestimation of the physical indicator "area of ​​the visitor service hall" by an area of ​​18.3 square meters. m occupied by a bar counter.

The Federal Antimonopoly Service of the Central District found out that the disputed area (18.3 sq. m.) was occupied by a bar counter, behind which there were showcases for displaying culinary products, refrigeration equipment, equipment for heating and cooking, and a cash register. Evidence that the consumption of culinary products by visitors took place in this area or directly at the bar counter was not presented by the tax authority.

In addition, the bar counter was separated from other parts of the premises by an evacuation passage, the area of ​​​​which was not the subject of a lease agreement and the prohibition to occupy it with furniture and equipment was directly provided for in the acts of acceptance and transfer of leased areas.

As a result, the court declared unlawful the decision of the inspectorate to hold the taxpayer liable under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation, for incomplete payment of UTII. The Federal Antimonopoly Service of the Central District cited its conclusions in a decision dated November 21, 2012 in case No. A35-4212/2012.

One of the types of "imputed" business is retail trade. In this case, you can use it when the area of ​​\u200b\u200bthe trading floor of a store or pavilion does not exceed 150 square meters . If this requirement is not met, then you will have to pay taxes within the framework of general regime or "simplistic".

How to calculate the sales area for UTII?

Determine the area of ​​the trading floor according to title and inventory documents. Such documents may be contracts for the sale of non-residential premises, technical passports, floor plans, schemes, explications, lease (sublease) agreements for non-residential premises or their individual parts. The area of ​​utility, administrative, storage and other premises where customer service is not performed is not included in the area of ​​the trading floor. This procedure is provided for by the Tax Code of the Russian Federation.

Premises for trade (shopping space) in the same trade facility are leased by the same organization under several contracts

the possibility of using UTII depends on the presence of trading floors in this object and on the procedure for issuing title documents.

If there are several trading floors, the tenant should take into account their total area, if, according to the title documents, these trading floors belong to one trading facility (shop, pavilion). If the total area does not exceed 150 sq. m, the tenant has the right to apply UTII. If it exceeds, he must pay taxes in accordance with the general or simplified taxation system.

Trading floors belong to different trading facilities

according to title documents, for the purposes of applying UTII, their areas are taken into account separately.

Note: Letters of the Ministry of Finance of Russia dated May 23, 2012 No. 03-11-11 / 166, dated October 21, 2010 No. 03-11-11 / 280, dated April 15, 2010 No. 03-11-11 / 101, Federal Tax Service of Russia dated July 2, 2010 No. ШС-37-3/5778.

There are no trading floors in the trading facility

then each rented premises is qualified as a separate object of trade organization (shop or pavilion). And the areas of trading floors of such objects are not summed up. For each of them, the possibility of using UTII should be assessed separately. UTII can only be applied to those retail facilities whose sales floor area does not exceed 150 sq. m. Similar explanations are contained in the letters of the Ministry of Finance of Russia dated April 17, 2009 No. 03-11-09 / 142, dated September 4, 2007 No. 03-11-05 / 209, the Federal Tax Service of Russia dated July 2, 2010 No. ШС- 37-3/5778.

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How to reduce the area of ​​the trading floor, if this figure exceeds 150 sq. m, and it is beneficial for organizations to use UTII.

It is necessary to carry out the following activities:

• reduce the floor space, having fenced off part of it (with a capital partition) for a utility or administrative and amenity premises (letter of the Ministry of Finance of Russia dated July 4, 2006 No. 03-11-04 / 3/335). At the same time, the results of the redevelopment (reduction of the area) should be reflected in the inventory documents for the premises;
• rent out part of the property. The retail space leased out is not included in the calculation of UTII for retail trade (letter of the Ministry of Finance of Russia dated April 24, 2006 No. 03-11-05 / 109).

Rent out part of the store, then the "imputed" tax will decrease

The physical indicator for calculating UTII in relation to retail trade through shops and pavilions with a trading floor area of ​​​​not more than 150 square meters is the trading floor area in square meters. meters. If part of the retail space is leased (for example, to your own familiar IP), then it is not necessary to take into account the leased meters when calculating the "imputed" tax.

In the event of a change in the value of a physical indicator during the tax period, when calculating UTII, such a change is taken into account from the beginning of the month in which it occurred.

The “imputed” tax for the month in which the lease agreement is concluded is calculated based on the area of ​​the trading floor minus the area leased. The basis for reducing the object of taxation of UTII is a lease agreement.

Is the area of ​​the corridor included in the area of ​​the trading floor for the purposes of applying the taxation system in the form of UTII?

A pavilion is a building that has a trading floor and is designed for one or more jobs. The area of ​​the trading floor also includes the leased part of the trading floor 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.

Under the market place refers to the place used for retail purchase and sale transactions. Trading places include buildings, structures, structures (part of them) and (or) land plots used for retail purchase and sale transactions, as well as retail and public catering facilities that do not have trading floors and customer service halls (tents, stalls, kiosks, boxes, containers and other objects, including those located in buildings, structures and structures), counters, tables, trays (including those located on land plots).

If the object of a stationary trading network actually corresponds to the characteristics of a store or pavilion, then when calculating the single tax on imputed income, the physical indicator “ sales floor area(in square meters).

If the trading facility has the features of a stationary trading network that does not have trading floors (i.e. is covered market(fair), shopping complex, kiosk or other similar facility) with an area of ​​\u200b\u200ba trading place exceeding 5 square meters, then when calculating the amount of the specified tax, the physical indicator “ sales area(in square meters).

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