Pawnshops provide citizens with short-term loans secured for jewelry, jewelry, video equipment, silverware. This is a very profitable type of business, although you need to have a license to open a pawnshop.
It is necessary
- - charter (for a legal entity);
- - registration certificate;
- - lease contract;
- - conclusion of the State Inspectorate of Assay Supervision, SES and Fire Service;
- - certificate from the tax office;
- - medical books of employees;
- - information about the availability of specially equipped premises;
- - printing.
Instructions
Step 1
A pawnshop can be opened by both a legal entity and an individual entrepreneur of an individual entrepreneur (an entrepreneur without the formation of a legal entity). But to open a pawnshop you will need a license, and to obtain it, you will need a huge amount of documents and a serious amount of money.
Step 2
The body that issues the license is the Consumer Market Licensing and Services Department of the Licensing Chamber. The procedure for obtaining licenses is established by Decree of the Government of the Russian Federation of October 9, 1995 No. 984. In addition to documents on registration of an enterprise, you will need to submit to the Licensing Chamber, permits from many state bodies: SES, State Fire Service, Security Service, as well as territorial assay supervision inspections.
Step 3
The last conclusion is needed to confirm the possibility of accepting items made of precious metals and stones. A substantial fee is paid to the state for issuing a license, as well as for considering the application itself. For example, for the consideration of documents, you need to pay three minimum salaries (they are paid when submitting documents for obtaining a license), and for issuing a license - ten minimum salaries.
Step 4
The costs of obtaining a license in accounting are reflected depending on the period for which it was issued. If it is more than a year, the license is recorded on account 04 "Intangible assets"; if the license term is less than or equal to a year, on account 32 "Deferred expenses".
Step 5
In any case, the costs of acquiring a license are included in the cost of pawnshop services for the entire period while the license is valid, and are written off in partial shares in proportion to the cost of the license. Typically, a license is issued for three years, and the processing time for an application for a license is one month.
