Question: Which tax system will include activities related to the sale, assembly, installation of windows, shutters, blinds, etc. If you plan to work with individuals and entities on Nala and bank transfer? Answer: Before you include the above activities to a particular tax system, should define the types of activities. If the purpose of selling goods, for example, sign an agreement, which define the range of products, the timing of their delivery, procedure and form of payment for goods supplied and processed and transmitted to customers bills, invoices, log books being received and invoices , book purchases and book sales, then such activity relates to business activities in wholesale trade. Under the retailer is understood entrepreneurial activities related to trade in goods (including for cash and using credit cards) on a contract basis retail sales. A contract of retail purchase and sale of a public contract, ie inmate organization, or an entrepreneur and setting up their duties on the sale of goods, works or services that such an organization or an entrepreneur by nature of its activities must be carried out in respect of all who seek them. Based on these activities in question, we can assume that you have assumed the following types: retail, the provision of public services to individuals, providing services to legal entities, the assembly (manufacturing) of finished products. We turn to the law: The tax legislation with the retail floor space not exceeding 150 m2 and the provision of municipal services to the population classified as an activity within the flat tax for individual activities. For retailers to use the tax system as a single tax on imputed income is entrepreneurial activity related to trade in goods, both for cash and cashless payments under contracts of retail sales and corporations for personal, family, home or other use is not associated with entrepreneurial activities, ie not for subsequent sale or use in the process of doing business. Important: Please note that in respect of services to legal entities apply common or simplified tax system. Please note that the realization of their own production (manufacturing) is not subject to the unified tax on imputed income for individual activities. At the same time, if the assembly (manufacturing) are made to order execution of public services, the whole complex of works on the execution order of personal services is taxable in the form of a single tax on imputed income. With economic activity suggest that define themselves based on personal preferences and already established business. Reason: Tax Code (Tax Code) Part 2 of 05.08.2000 N 117-FZ of Chapter 26.02 of the Tax Code "Simplified Tax System" Chapter 26.3. "The tax system in the form of a single tax on imputed income for certain types of activities" 2. The taxation system in the form of a single tax on imputed income for certain types of activity (referred to in this chapter - the flat tax) may be applied to decisions of representative bodies of municipal districts, urban districts, the legislative (representative) bodies of state authority of federal cities of Moscow and St. Petersburg on the following business activities: 1) the provision of public services, their groups, subgroups, types and (or) individual household services, which are classified according to the All-Russian Classification of services to the population, and 6) retail trade, exercised through the shops and pavilions with a floor space not more than 150 square meters for each facility, organization of trade. For the purposes of this chapter, retail trade through the shops and pavilions with floor space exceeding 150 square meters for each facility, trade organization, recognizes the type of business activity in respect of which a flat tax does not apply; 7) retail trade, exercised through the facilities of the stationary trade network that does not have trading floors, as well as objects of non-stationary trade network.
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