Article 346.27 of the Tax Code of the Russian Federation. The basic concepts used in this chapter

For the purposes of this chapter, the following basic concepts are used:

increased income - a potentially possible income taxpayer of a single tax, calculated taking into account the set of conditions directly affecting specified income, and used to calculate the value of a single tax at a set rate;

basic return - the conditional monthly yield in value terms on one or another unit of the physical indicator, which characterizes a certain type of business activity in various comparable conditions, which is used to calculate the value of imputed income;

corrective coefficients of basic returns - coefficients showing the degree of influence of one or another condition on the result of entrepreneurial activities taxable, namely:

domestic services - paid servicesthat turn out to be individuals and whose codes in accordance with the All-Russian classifier species economic activity and all-Russian classifier Products by types of economic activity are determined by the Government Russian Federation;

veterinary services - services paid by individuals and organizations list services provided for by the regulatory legal acts of the Russian Federation, as well as the All-Russian classifier types of economic activity;

repair services, maintenance and car wash machine vehicle - paid services provided to individuals and organizations on the list of services provided for by the All-Russian classifier Economic activities, and paid services for the technical inspection of automobiles for compliance with the mandatory safety requirements for admission to participate in road traffic on the territory of the Russian Federation, and in cases provided by international treaties of the Russian Federation, also beyond its limits. These services do not include services for refueling vehicles, services for warranty repair and maintenance and services for the storage of automobiles in paid parking lots and penalties;

vehicles (for purposes subparagraph 5 of paragraph 2 of Article 346.26 of this Code) - motor vehicles intended for transportation on the roads of passengers and cargo (buses of any types, passenger and trucks). Vehicles do not include trailers, semi-trailers and dissipation trailers. In a motor vehicle intended for the carriage of passengers, the number of seats for the purposes of this chapter is defined as the number of seating sites (with the exception of the driver and place of the conductor) on the basis of the data of the technical passport of the manufacturer of the motor vehicle. If there is no information on the number of seats in the technical passport of the plant - the manufacturer of the motor vehicle; this amount is determined organs state Supervision The technical condition of self-propelled machinery and other types of equipment in the Russian Federation on the basis of the statement of the organization (individual entrepreneur), which is (which is) the owner of the vehicle intended for the transport of passengers in the implementation of entrepreneurial activities to be taxed in accordance with this chapter;

paid parking lots - squares (including open and covered platforms) used as places to provide paid services for providing for temporary possession (for use) vehicle parking spaces, as well as on the storage of motor vehicles (with the exception of penalties);

retail - entrepreneurial activities related to trade in goods (including cash, as well as using payment cards) based on retail sale contracts . TO this kind entrepreneurial activity does not apply to the implementation of the excisable goods specified in subparagraphs 6. - 10 clause 1 of Article 181 of this Code, food and beverage, including alcohol, both in the packaging and packaging of the manufacturer, and without such packaging and packaging, in bars, restaurants, cafes and other objects of the organization catering, unclaimed things in pawnshops, gas, freight and special cars, trailers, semi-trailers, dispensers, buses of any types, goods according to samples and catalogs outside the stationary trading network (including in the form of mailing (parcel trade), and through telemogazines, telephone communication and computer networks), the transfer of drugs on preferential (free) recipes, as well as products own production (manufacture). Realization of drugs subject to mandatory marking by means of identification, including control (identification) signs in accordance with the Federal law dated April 12, 2010 N 61-FZ "On the circulation of medicines", shoe goods and clothing items, accessories for clothing and other products made from natural fur to be mandatory marking means of identification, including control (identification) signs on the list of codes of the All-Russian codes classifier products by type of economic activity and (or) on the list of codes of goods in accordance with the commodity nomenclature foreign economic activity The Eurasian Economic Union, defined by the Government of the Russian Federation, does not apply to the purposes of this chapter retail. Implementation through vending machines of goods and (or) public catering products made in these vending machines, refers to the purposes of this chapter on retail trade;

stationary trading network - commercial network located in intended and (or) used buildings, buildings, structures connected to engineering communications;

the stationary trading network, which has trading rooms, is a trading network located in the construction of buildings and buildings (their parts), which have been equipped with special equipment separate rooms intended for retail trade and customer service. These categories of trading facilities include the shops and pavilions ;

a stationary trading network that does not have trading rooms - a trading network located in the construction of buildings, buildings and structures (their parts), which are not contained and specially equipped for these purposes, as well as in buildings, buildings and structures (their parts) used to conclude retail sales contracts, as well as for trading. This category of shopping facilities includes indoor markets (fairs), shopping complexes, kiosks, vending machines and others similar objects;

non-stationary trading network - a trading network operating on the principles of deliverance and disposal trade, as well as the objects of the organization of trade, not attributable to the stationary trading network;

transport trade is retail trade outside the stationary retail network using specialized or specially equipped vehicles, as well as mobile equipment used only with the vehicle. This type of trade includes trading using a car, autolant, auto shop, Tonara, car drive, mobile vending machine;

diverse Trade - Retail, carried out outside the stationary retail network by direct contact of the seller with a buyer in organizations, in transport, at home or on the street. This type of trade includes trading from hand, tray, from baskets and hand trucks;

catering services - services for the manufacture of culinary products and / or confectionery products, creating conditions for consumption and (or) the sale of finished culinary products, confectionery products and (or) purchased goods, as well as to conduct leisure. Food services are not facilities in the production and sale of excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of this Code;

the object of the organization of catering, having a visitors' service hall - the building (part of it) or the structure intended for the provision of public catering services, having a specially equipped room (open platform) for consumption of finished culinary products, confectionery and (or) purchased goods, and Also for leisure. This category of public catering facilities include restaurants , bars , cafe , table , snacking ;

the facility of public catering, which has no visitors to service, is a public catering organization that has no specially equipped room (open area) for consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, shops (departments) of cooking at restaurants, bars, cafes, dining rooms, snack bars and other similar public catering points;

the area of \u200b\u200bthe trading hall is part of the store, pavilion (open area), occupied by equipment designed for the calculation, demonstration of goods, conducting cash payments and service of buyers, the area of \u200b\u200bcontrol and cash components and cash registers, the area of \u200b\u200bservice personnel, and the area of \u200b\u200bpassages for Buyers. The commercial area also includes a leased part of the commercial site. Square of utility, administrative and domestic premises, as well as premises for the reception, storage of goods and preparation for sale, in which customer service is not made, does not refer to the area of \u200b\u200bthe trading room. The area of \u200b\u200bthe trading hall is determined on the basis of inventory and guidelines;

the area of \u200b\u200bthe visitors room is the area of \u200b\u200bspecially equipped premises (open areas) of the facility of the public catering organization, intended for consumption of finished culinary products, confectionery products and (or) of purchased goods, as well as for leisure activities, determined on the basis of inventory and guidelines.

For the purposes of this chapter, the inventory and guidelines include any documents available from the organization or an individual entrepreneur for an entity of a stationary trading network (catering organization), which contain the necessary information about the appointment, constructive features and layout of premises of such an object, as well as information confirming the right to use this object (sales contract non-residential premises, technical certificate on non-residential premises, plans, schemes, explication, lease agreement (sublease) non-residential premises or its part (parts), permission to serve visitors in the open area and other documents);

outdoor platform - a place specially equipped for trade or catering location located on the land plot;

the store is a specially equipped building (part of it), intended for sale of goods and providing services to buyers and secured trade, subsidiary, administrative and household premises, as well as premises for receiving, storage of goods and prepare them for sale;

pavilion is a building having a trading room and calculated on one or several jobs;

a kiosk is a structure that has no shopping hall and is designed for one workplace seller;

the tent is a collapsible design, equipped with a welcome, which does not have a trading hall;

trading place is a place used to make transactions of retail sale. Trade places include buildings, buildings, structures (their part) and (or) land plots used to make retail sales transactions, as well as non-retail and catering facilities, not having trading halls and visitors service halls (tents, stalls, kiosks, boxes, containers and other facilities, including those located in buildings, buildings and structures), counters, tables, trays (including located on land), land plots used to accommodate the objects of the organization of retail trade (public food) who do not have trading halls (visitors service halls), counters, tables, trays and other objects;

house, cottage (their parts), hotel room, room in hostel and other rooms). The total area of \u200b\u200bpremises for temporary accommodation and residence is determined on the basis of inventory and guidelines for objects for providing temporary placement and accommodation services (sales contracts, rental (subleases), technical passports, plans, schemes, explications and other documents).

When determining the total area of \u200b\u200bpremises for temporary accommodation and accommodation of hotel-type facilities (hotels, campgrounds, hostels and other objects), the area of \u200b\u200bpremises is not taken into account common use residents (halls, corridors, lobbyings on floors, inter-storey stairs, common bathrooms, saunas and shower rooms, premises of restaurants, bars, canteens and other premises), as well as the area of \u200b\u200badministrative and economic premises;

A stationary trading network that does not have trading rooms - a trading network located in the construction of buildings, buildings and structures (their parts), which are not contained and specially equipped for these purposes, as well as in buildings, buildings and structures (their parts) used to conclude retail sales contracts, as well as for trading. This category of trading facilities includes indoor markets (fairs), shopping complexes, kiosks, vending machines and other similar objects;

Non-stationary trading network - a trading network operating on the principles of deliverance and disposal trade, as well as the objects of the organization of trade, not attributable to the stationary trading network;

Transport trade is retail trade outside the stationary retail network using specialized or specially equipped vehicles, as well as mobile equipment used only with the vehicle. This type of trade includes trading using a car, autolant, auto shop, Tonara, car drive, mobile vending machine;

Diverse Trade - Retail, carried out outside the stationary retail network by direct contact of the seller with a buyer in organizations, in transport, at home or on the street. This type of trade includes trading from hand, tray, from baskets and hand trucks;

Catering services - services for the manufacture of culinary products and / or confectionery products, creating conditions for consumption and (or) the sale of finished culinary products, confectionery products and (or) purchased goods, as well as to conduct leisure. Ukraine does not include the production and implementation services of the excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of this Code;

(see text in the previous edition)

The object of the organization of catering, having a visitors' service hall - the building (part of it) or the structure intended for the provision of public catering services, having a specially equipped room (open platform) for consumption of finished culinary products, confectionery and (or) purchased goods, and Also for leisure. This category of public catering facilities includes restaurants, bars, cafes, dining rooms, snack bars;

The facility of public catering, which has no visitors to service, is a public catering organization that has no specially equipped room (open area) for consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, shops (departments) of cooking at restaurants, bars, cafes, dining rooms, snack bars and other similar public catering points;

(see text in the previous edition)

The area of \u200b\u200bthe trading hall is part of the store, pavilion (open area), occupied by equipment designed for the calculation, demonstration of goods, conducting cash payments and service of buyers, the area of \u200b\u200bcontrol and cash components and cash registers, the area of \u200b\u200bservice personnel, and the area of \u200b\u200bpassages for Buyers. The commercial area also includes a leased part of the commercial site. Square of utility, administrative and domestic premises, as well as premises for the reception, storage of goods and preparation for sale, in which customer service is not made, does not refer to the area of \u200b\u200bthe trading room. The area of \u200b\u200bthe trading hall is determined on the basis of inventory and guidelines;

The area of \u200b\u200bthe visitors room is the area of \u200b\u200bspecially equipped premises (open areas) of the facility of the public catering organization, intended for consumption of finished culinary products, confectionery products and (or) of purchased goods, as well as for leisure activities, determined on the basis of inventory and guidelines.

For the purposes of this chapter, the inventory and guidelines include any documents available to the organization or individual entrepreneur for the facility of the stationary trading network (catering organization), containing the necessary information on the appointment, design features and layout of the premises of such an object, as well as information confirming the right to use this facility (contract of sale of non-residential premises, technical passport for non-residential premises, plans, schemes, explication, lease agreement (sublease) of non-residential premises or its part (parts), permission for the right to serve visitors in the open area and other documents);

Outdoor platform - a place specially equipped for trade or catering location located on the land plot;

The store is a specially equipped building (part of it), intended for sale of goods and providing services to buyers and secured trade, subsidiary, administrative and household premises, as well as premises for receiving, storage of goods and prepare them for sale;

Pavilion is a building having a trading room and calculated on one or several jobs;

For the purposes of this chapter, the following basic concepts are used:

increased income - Potentially possible income of the taxpayer of a single tax, calculated taking into account the set of conditions directly affecting the acquisition of the specified income, and used to calculate the value of a single tax at a set rate;

basic return - the conditional monthly yield in terms of value on a particular unit of physical indicator, which characterizes a certain type of entrepreneurial activity in various comparable conditions, which is used to calculate the amount of imputed income;

corrective basic profitability coefficients - coefficients showing the degree of influence of one or another condition on the result of entrepreneurial activities taxable by a single tax, namely:

K1. - a coefficient deflator installed on the calendar year;

K2. - Corrective coefficient of basic profitability, taking into account the set of features of entrepreneurial activities, including the range of goods (works, services), seasonality, operation mode, income size, features of the place of entrepreneurial activity, the area of \u200b\u200bthe information field of electronic scoreboard, external advertising information field area In any way of applying an image, the area of \u200b\u200bthe information field of outdoor advertising with an automatic shift of the image, the number of buses of any types, trams, trolleybuses, passenger and trucks, trailers, semi-trailers and trailers-dissocanies, river vessels used to distribute and (or) advertising, and other features;

domestic services - paid services that are in individuals and codes of which in accordance with the all-Russian classifier of the types of economic activity and the all-Russian classifier of products by types of economic activity are determined by the Government of the Russian Federation;

veterinary services - services paid by individuals and organizations on the list of services provided for by the regulatory legal acts of the Russian Federation, as well as the all-Russian classifier of types of economic activity;

repair services, maintenance and car wash of automobiles - paid services provided to individuals and organizations on the list of services provided for by the All-Russian Classifier of Economic Activities, and paid services for conducting technical inspection of automobiles for compliance with mandatory security requirements in order to admit to participate in road traffic on the territory of the Russian Federation, and In cases provided by international treaties of the Russian Federation, also beyond. These services do not include services for refueling vehicles, warranty repair and maintenance services and services for the storage of automobiles in paid parking lots and penalties;

vehicles (In order to sub-clause 5 of paragraph 2 of Article 346.26 of this Code) - motor vehicles intended for transportation on the roads of passengers and cargo (buses of any types, passenger and trucks). Vehicles do not include trailers, semi-trailers and dissipation trailers. In a motor vehicle intended for the carriage of passengers, the number of seats for the purposes of this chapter is defined as the number of seating sites (with the exception of the driver and place of the conductor) on the basis of the data of the technical passport of the manufacturer of the motor vehicle. If there is no information on the number of seats in the plant's technical passport - the manufacturer of a motor vehicle on the number of seats, this quantity is determined by the state supervision authorities for the technical condition of self-propelled machinery and other types of equipment in the Russian Federation on the basis of the organization's statement (individual entrepreneur), which is (which is) the owner of the automotive funds intended for the transport of passengers in the implementation of entrepreneurial activities to be taxed in accordance with this Head;

paid parking - Square (including open and indoor platforms) used as places to provide paid services for providing temporary possession (use of vehicles for motor vehicles, as well as on the storage of motor vehicles (with the exception of penalties);

retail - Entrepreneurial activities related to trade in goods (including cash settlement, as well as using payment cards) on the basis of retail sales contracts. This type of entrepreneurial activity does not include the implementation of the excisable goods specified in subparagraphs 6 - 10 of paragraph 1 of Article 181 of this Code, food and beverages, including alcohol, both in the packaging and packaging of the manufacturer and without such packaging and packaging, in bars, restaurants, cafes and other public catering facilities, unclaimed things in pawnshops, gas, cargo and special cars, trailers, semi-trailers, translated-paintings, buses of any types, products in samples and catalogs outside the stationary trading network (including in The form of postal shipments (parcel trade), as well as through telemogazines, telephone and computer networks), transmission of drugs on preferential (free) recipes, as well as products of own production (manufacturing). Implementation through vending machines of goods and (or) public catering products made in these vending machines, refers to the purposes of this chapter on retail trade;

stationary trading network - a trading network located in intended and (or) used buildings, buildings, structures connected to engineering communications;

stationary trading network having trading halls - a trading network located in the construction of buildings and buildings (their parts), which have a separate room equipped with special equipment, intended for retail trade and customer service. This category of shopping objects includes shops and pavilions;

stationary trading network that does not have trading rooms, - a trading network located in the construction of buildings, buildings and structures (their parts), which are not extensive and specially equipped for these purposes, as well as in buildings, buildings and structures (their parts) used to conclude retail sales contracts - Sale, as well as for trading. This category of trading facilities includes indoor markets (fairs), shopping complexes, kiosks, vending machines and other similar objects;

nonstationary trading network - a trading network operating on the principles of deliverance and disposal trade, as well as trade organization facilities that are not attributable to the stationary trading network;

transportation - Retail, carried out outside the stationary retail network using specialized or specially equipped vehicles, as well as mobile equipment used only with the vehicle. This type of trade includes trading using a car, autolant, auto shop, Tonara, car drive, mobile vending machine;

different trading - Retail, carried out outside the stationary retail network by direct contact of the seller with the buyer in organizations, in transport, at home or on the street. This type of trade includes trading from hand, tray, from baskets and hand trucks;

catering services - services for the manufacture of culinary products and / or confectionery products, the creation of conditions for consumption and (or) the sale of finished culinary products, confectionery products and (or) purchased goods, as well as to conduct leisure. Ukraine does not include the production and implementation services of the excisable goods specified in subparagraph 3 of paragraph 1 of Article 181 of this Code;

food organization facility having a visitors' service room - The building (its part) or the structure intended for the provision of public catering services, which has a specially equipped room (open area) for consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities. This category of public catering facilities includes restaurants, bars, cafes, dining rooms, snack bars;

object of public catering, which has no visitors service hall, - The facility of the organization of catering, which has no specially equipped room (open area) for consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, shops (departments) of cooking at restaurants, bars, cafes, dining rooms, snack bars and other similar public catering points;

square of the trading hall - Part of the store, pavilion (open area), occupied by equipment intended for the display, demonstration of goods, conducting cash payments and service of buyers, the area of \u200b\u200bcontrol and cash components and cash registers, the area of \u200b\u200bthe staff of the service personnel, as well as the passage area for buyers. The commercial area also includes a leased part of the commercial site. Square of utility, administrative and domestic premises, as well as premises for the reception, storage of goods and preparation for sale, in which customer service is not made, does not refer to the area of \u200b\u200bthe trading room. The area of \u200b\u200bthe trading hall is determined on the basis of inventory and guidelines;

visitors service area - The area of \u200b\u200bspecially equipped premises (outdoor sites) of the facility of the catering organization intended for the consumption of finished culinary products, confectionery products and (or) of purchased goods, as well as for leisure, determined on the basis of inventory and guidelines.

For the purposes of this chapter, the inventory and guidelines include any documents available to the organization or individual entrepreneur for the facility of the stationary trading network (catering organization), containing the necessary information on the appointment, design features and layout of the premises of such an object, as well as information confirming the right to use this facility (contract of sale of non-residential premises, technical passport for non-residential premises, plans, schemes, explication, lease agreement (sublease) of non-residential premises or its part (parts), permission for the right to serve visitors in the open area and other documents);

outdoor field - specially equipped for trade or catering location located on the land plot;

score - a specially equipped building (part of it), intended for sale of goods and providing services to buyers and secured trade, subsidiary, administrative and household premises, as well as premises for receiving, storage of goods and prepare them for sale;

pavilion - a building having a trading room and calculated on one or several jobs;

kiosk - a building that has no shopping hall and is designed for one workplace of the seller;

tent - team-collapsible design, equipped with a welcome that does not have a trading hall;

trading place is a place used to make transactions of retail sale. Trade places include buildings, buildings, structures (their part) and (or) land plots used to make retail sales transactions, as well as non-retail and catering facilities, not having trading halls and visitors service halls (tents, stalls, kiosks, boxes, containers and other facilities, including those located in buildings, buildings and structures), counters, tables, trays (including located on land), land plots used to accommodate the objects of the organization of retail trade (public food) who do not have trading halls (visitors service halls), counters, tables, trays and other objects;

outdoor Advertising Information Field Area with automatic image shift - the area of \u200b\u200bthe exposure surface;

the area of \u200b\u200bthe information field of the electronic board of outdoor advertising - the area of \u200b\u200bthe light-emitting surface;

distribution of outdoor advertising using promotional structures - Entrepreneurship for the dissemination of outdoor advertising using shields, stands, construction grids, shorteys, electronic scoreboard, balloons, balloons and other technical means of stable territorial placementmounted and disposed on external walls, roofs and other structural elements of buildings, buildings, structures or outside them, as well as stopping points public transportcarried out by the owner of the advertising structure, which is an advertiser-space, in compliance with the requirements of the Federal Law of March 13, 2006 N 38-FZ "On Advertising" (hereinafter - the federal law "On advertising"). Owner of an advertising design (organization or individual entrepreneur) - the owner of the advertising structure or another person with a real right to advertising or the right of possession and use of the advertising design on the basis of a contract with its owner;

placing advertising on the vehicle - Entrepreneurship for advertising on the vehicle, carried out in compliance with the requirements of the Federal Law "On Advertising", on the basis of a contract concluded by the advertiser with the owner of a vehicle or the person authorized by him or with a person who has other things on the vehicle;

amount of workers - The average for each calendar month of the tax period, the number of employees, including all employees, including part-time working, contract contracts and other civil law agreements;

premises for temporary accommodation and accommodation - room used for temporary accommodation and accommodation in individuals (apartment, room in the apartment, private house, cottage (their parts), hotel room, hostel room and other rooms). The total area of \u200b\u200bpremises for temporary accommodation and residence is determined on the basis of inventory and guidelines for objects for providing temporary placement and accommodation services (sales contracts, rental (subleases), technical passports, plans, schemes, explications and other documents).

When determining the total area of \u200b\u200bpremises for temporary accommodation and accommodation of hotel-type facilities (hotels, campgrounds, hostels and other facilities), the area of \u200b\u200bresidential premises (halls, corridors, lobby on the floors, inter-storey stairs, common bathrooms, saunas and shower rooms, are not taken into account. premises of restaurants, bars, canteens and other premises), as well as the area of \u200b\u200badministrative and economic premises;

facilities for providing services for temporary accommodation and accommodation - buildings, buildings, structures (their parts) having premises for temporary accommodation and accommodation (residential buildings, cottages, private houses, buildings on panstones, buildings and buildings (complexes of constructively isolated (combined) buildings and buildings located on one land plot) used under hotels, campings, hostels and other objects);

parking Square - total area land plotwhere paid parking is located on the basis of the guidelines and inventory documents.

Comment to Art. 346.27 of the Tax Code of the Russian Federation

Commented art. 346.27 of the Tax Code of the Russian Federation introduces the basic concepts used in order to go. 26.3 NK RF. This should take into account the provisions of Art. 11 of the Tax Code of the Russian Federation, which states that institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided Tax Code RF.

A few words about the basic concepts specified in Art. 346.27 of the Tax Code of the Russian Federation.

1. Ply undervd. Not actually received income from entrepreneurial activity, but imputed income. In turn, an imputed income is recognized as an intact incremental income tax.

2. Basic yield is established in paragraph 3 of Art. 346.29 per month for each type of activity.

3. To calculate the unified tax on the imputed income for certain types of activity to be paid, it is necessary to determine the corrective coefficients of the base profitability of K1 and K2. K1 - a coefficient deflator installed on the calendar year. For example, by order of the Ministry of Economic Development of Russia dated November 7, 2013 N 652 "On the establishment of deflator coefficients for 2014", the order of the Ministry of Economic Development of Russia dated October 31, 2012 N 707 has a deflator-deflator K1 for 2013 in the amount of 1.569. And for 2015, in order to use ch. 26.3 of the Tax Code of the Russian Federation, the deflator coefficient is set in a amount equal to 1.798 (order of the Ministry of Economic Development of Russia dated October 29, 2014 N 685 "On the establishment of deflator coefficients for 2015").

K2 is established by regulatory legal acts of representative bodies of municipal districts, urban districts, laws of cities of the federal significance of Moscow and St. Petersburg.

4. The assignment of services to everyday, veterinary, repair, maintenance and car wash of automobiles is made in accordance with the All-Russian Classifier of Services to the population of OK 002-93 (OKUN), approved by the Resolution of the Russian State Standard of June 28, 1993 N 163.

Please note that currently there is preparation for cancellation, in particular, the All-Russian Classifier of Economic Activities (OKVED) OK 029-2001 (KDES Ed. 1) and the All-Russian Classifier of Services Population (OKUN) OK 002-93 (Order of Rosstandard from 31 January 2014 N 14-state "On the adoption and enactment of the All-Russian Classifier for Economic Activities (OKVED2) OK 029-2014 (KDES Ed. 2) and the All-Russian Classifier of Products by Economic Activities (OKPD2) OK 034-2014 (CPA 2008) ").

Specified related to the adoption of the All-Russian Classifier for Economic Activities (OKVED2) OK 029-2014 (KDES Ed. 2) and the All-Russian Classifier of Products by Economic Activities (OKPD2) OK 034-2014 (KPES 2008) with the date of introduction on February 1, 2014 . And with the right of early application in legal relations arising from January 1, 2014, as well as with the establishment of a transition period.

Previously, it was planned that the abolition of the above classifiers should be carried out from January 1, 2015.

At the same time, the types of services to the population, established by OKUN, are partially reflected in the All-Russian classifier of types of economic activity (OKVED2) OK 029-2014 (KDES Ed. 2) and (or) in the All-Russian Classifier of products by type of economic activity (OKPD2) OK 034-2014 ( KPES 2008).

In the future, according to the information provided in the Rosstandart letter dated August 7, 2014, N BP-101-26 / 6366, as necessary, the types of services will be reflected in OKVED2 and OKPD2 by making appropriate changes.

In accordance with paragraph 2.1 of the Plan of measures to form the methodology of systematization and coding of information, as well as the improvement and update of all-Russian classifiers, registers and information resources.

However, at the moment transitional period For the use of OKVED2 and OKPD2 extended until January 1, 2016.

Clause 2.2 of the specified Plan, the State Standard is entrusted to make appropriate changes to the order of the State Standard dated January 31, 2014 N 14-Art.

taxpayers should be applied to OKUN (the letter of the Ministry of Finance of Russia of September 12, 2014 No. 03-11-11 / 45760 "On the application of the tax system in the form of a single tax on the imputed income for certain types of activities in the field of living services").

5. Vehicles - motor vehicles intended for transportation on the roads of passengers and cargo (buses of any types, passenger and trucks). Vehicles do not include trailers, semi-trailers and dissipation trailers.

6. Paid parking lots. If a multi-level (multi-storey) paid car parking is used to store vehicles, then when applying the physical indicator, the taxpayer must take into account total area paid parking, including both underground and overhead part, determined on the basis of the guidelines and inventory documents (the letter of the Ministry of Finance of Russia of May 15, 2009 N 03-11-11 / 81). Attention should be paid to the definitions of the Constitutional Court of the Russian Federation of November 17, 2011 N 1488-Oh and on March 19, 2009 N 381-O-o, in which it is indicated that when calculating tax base To calculate the sum of the unified tax on the imputed income, the parking area is taken into account, to be used in the implementation of this type of entrepreneurial activity; At the same time, only the Parking Square, which objectively cannot be used by the entrepreneur, is not included in the calculation of a single tax on the imputed income.

7. When determining the concepts: retail; stationary trading network; Stationary trading network having trading halls; stationary trading network that does not have trading halls; nonstationary trading network; Transport trade; Diversion trading; Object of public catering, having a visitors' service hall; Object of public catering, which has no visitors service hall; Square of the trading hall; Square of visitors service hall; outdoor field; score; pavilion; kiosk; tent; Trading place must also pay attention to:

Federal Law of December 28, 2009 N 381-FZ "On the Foundations state regulation trade activities In Russian federation";

Information communication of the Ministry of Finance of Russia "On changes in special tax regimes";

GOST R 51303-2013 ("National Standard of the Russian Federation. Trade. Terms and Definitions", approved by order of Rosstandard from 28.08.2013 N 582-st);

GOST R 51303-99 "Trade. Terms and Definitions";

Information letter from the Presidium of the Court of the Russian Federation from 2013. "An overview of the practice of consideration by arbitration cases of cases related to the application of the provisions of chapter 26.3 of the NC of the Russian Federation".

Trade is recognized as retail subject to the following conditions: It must be associated with trade in goods (including cash, as well as using payment cards) and on the basis of retail sales contracts.

The retail does not apply to:

implementation of the excisable goods specified in PP. 6 - 10 p. 1 Art. 181 of the Tax Code of the Russian Federation; food and beverages, including alcohol, both in the manufacturer's packaging and packaging, and without such packaging and packaging, in bars, restaurants, cafes and other catering facilities; unclaimed things in pawnshops; gas;

freight and special cars, trailers, semi-trailers, paintings, buses, buses

any types; goods in samples and catalogs outside the stationary trading network (including in the form of postal shipments (parcel trade), as well as through telecasts, telephone and computer networks);

transfer of drugs on preferential (free) recipes, as well as products

own production (manufacturing).

Implementation through the vending machines of goods and (or) public catering products, made in these vending machines, belongs for the purposes of ch. 26.3 of the Tax Code of the Russian Federation to retail.

8. When determining concepts: the area of \u200b\u200bthe information field, the distribution of outdoor advertising, advertising on the vehicle - it is necessary to pay attention to: Federal Law of March 13, 2006 N 38-FZ "On Advertising"; Letter of the Ministry of Finance of Russia dated July 24, 2008 N 03-11-02 / 83.

Distribution activities and (or) advertising about themselves, their goods (work, services) are not recognized by entrepreneurial, therefore, a single tax on imputed income for certain types of activity is not subject to.

9. The number of employees is the average for each calendar month of the tax period, the number of employees, including those employees, including part-time, contract agreements, and other civil law agreements.

10. Repair services, maintenance and car wash - paid services provided to individuals and organizations on the list of services provided for by the All-Russian Classifier of Services to the population. These services do not include services for refueling vehicles, as well as services for storing motor vehicles on paid car parking. Also, these services do not include services for refueling vehicles, warranty repair and maintenance services and services for the storage of motor vehicles on paid parking and penalty.

11. The retail trade does not include the implementation of the excisable goods specified in PP. 6 - 10 p. 1 Art. 181 of the Tax Code of the Russian Federation; food and beverages, including alcoholic, both in the packaging and packaging of the manufacturer, and without such packaging and packaging, in bars, restaurants, cafes and other facilities of the organization of catering, unclaimed things in pawnshops; gas; freight and special cars, trailers, semi-trailers, dispensers, buses of any types; goods in samples and catalogs outside the stationary trading network (including in the form of postal shipments (parcel trade), as well as through telecasts, telephone and computer networks); Transfer of drugs on preferential (free) recipes, as well as products of own production (manufacturing). However, the implementation through the vending machines of goods and (or) public catering products made in these vending machines belongs to retail. It does not matter where the machines are placed on the rented area in the store (object of a stationary trading network) or, say, in the office (place, for trade is not intended). If the machine is installed in its own store, then the sale of goods through this unit for a single tax on imputed income for certain types of activity will not be addressed. The fact is that single tax Already paying from shopping area.

Question: According to Art. 346.27 of the Tax Code of the Russian Federation, the indicator "The Square of the Trading Hall" is determined on the basis of inventory and guidelines. Is an organization entitled to calculate the ENVD to correct the specified indicator depending on the actually used trading area, which differs from the specified documents?
Answer:
Ministry of Finance of the Russian Federation
LETTER
on October 19, 2007 N 03-11-04 / 3/411
The Department of Tax and Customs Tariff Policy reviewed the letter and on the application of the provisions of Ch. 26.3 "The taxation system in the form of a unified tax on the imputed income for certain types of activities" of the Tax Code of the Russian Federation (hereinafter - the Codex) in the implementation of retail trade through the object of a stationary trading network, which has a trading room, reports the following.
Article 346.27 of the Code is determined that the stationary trading network with shopping chassions is recognized by the trading network located in the construction of buildings and buildings (their parts), which have a separate room equipped with special equipment, intended for retail trade and customer service. This category of shopping objects includes shops and pavilions.
According to Art. 346.29 Codex in the implementation of retail trade through the facilities of a stationary trading network, having trading rooms, the calculus of a single tax on imputed income is made using the physical indicator of the basic profitability "the area of \u200b\u200bthe trading room (in square meters)."
In this case, according to Art. 346.27 The Codex to the Square of the Trading Hall includes part of the store, pavilion (open area), occupied by equipment designed to calculate, demonstrate goods, conducting cash settlements and customer service, area of \u200b\u200bcontrol and cash components and cash banks, the area of \u200b\u200bemployees of the service personnel, and also Passage area for buyers.
The area of \u200b\u200bthe trading room is determined on the basis of inventory and correcting documents.
Inventory and guidelines include any documents available at the taxpayer to the object of the stationary trading network documents containing the necessary information on the appointment, design features and layout of the premises of such an object, as well as information confirming the right to use this object (transmission agreement (sale agreement) non-residential premises; technical passport for non-residential premises, plans, schemes, explication, lease agreement (sublease) of non-residential premises or its part (parts), permission for the right to serve visitors on an open site, etc.).
Thus, in the implementation of retail trade through the object of a stationary trading network, having a trading room, the taxpayer must calculate the unified tax on the imputed income using the physical indicator of the basic profitability "The area of \u200b\u200bthe trading room (in square meters)", taking into account the area of \u200b\u200bthe sales area specified in the inventory or guidelines.
At the same time, it should be borne in mind that according to paragraph 9 of Art. 346.29 Codex if the taxpayer occurred during the tax period, a change in the magnitude of the physical indicator, the taxpayer, when calculating the sum of the unified tax, takes into account such a change from the beginning of the month in which it happened.
Therefore, if for certain reasons, part of the commercial site is not used in order to conduct business activities on retail, then the taxpayer, when calculating the unified tax on the imputed income, can adjust the size of the area of \u200b\u200bthe trading room. At the same time, such an adjustment should have a documentary justification that the taxpayer can submit to tax authority At the place of entrepreneurial activity as an annex to the tax declaration for a single tax of imputed income.
Clause 9 Art. 346.29 Codex according to which the taxpayer changes in the value of the physical indicator during the tax period can take into account such a change from the beginning of the month in which it happened can be applied, for example, in a situation where part of the commercial area is used temporarily under warehousesWhat is confirmed by the Explication issued by the Technical Inventory Bureau, as well as the order of the Administration.
When calculating a single tax on the imputed income in this situation, the area of \u200b\u200bthe trading hall, which is temporarily used under storage facilities is not taken into account.
Also, the provisions of paragraph 9 of Art. 346.29 The Code is applicable if the taxpayer of a single tax on the imputed income in relation to business activities in the field of retail, carried out through the object of the stationary trading network, having a trading room, transfers part of its area for rent.
In order to calculate the unified tax on the imputed income in this situation, the area of \u200b\u200bthe trading room should also be adjusted. At the same time, the area of \u200b\u200bthe trading hall decreases to the area for lease, since the unified tax on imputed income is calculated on the basis of the area of \u200b\u200bthe trading room directly used for retail trade.
The rationale for such a settlement may be a lease agreement of a part of the commercial building area and, accordingly, inventory documents (for example, explication issued by the technical inventory bureau), in which the area of \u200b\u200bthe trading room should be specified directly used for retail trade.
Deputy Director
Department of tax
and customs and tariff policy
N.A. Komova
19.10.2007