Every company has a goal of minimizing costs. One of the ways to do this is to reduce the paid UTII. This tax depends on the physical indicators established for a particular type of activity. In this regard, if the enterprise is engaged in trade or catering, then it is most reasonable to reduce the area used by the meters of the premises.
Instructions
Step 1
Analyze the effectiveness of the use of the hall. Determine if it is possible to rent out any part or convert it into a utility room.
Step 2
Perform manipulations with the footage of the room. The sales area is the part of the premises that is used for the sale of goods, and in the case of catering, which is intended for the consumption of food by customers and for leisure. These provisions are established by Art. 346.27 of the Tax Code of the Russian Federation. Thus, the place of warehousing and storage of goods, as well as the area for receiving meals and making payments are auxiliary and are not taxed under UTII.
Step 3
Enter into two lease agreements for premises if you are trading. The first contract will correspond to the retail space used for the sale of the goods, and the second will relate to the place of storage and display of the goods. Attach a BTI plan to each contract, in which it is necessary to independently divide the premises. According to the tax legislation and the letter of the Ministry of Finance of the Russian Federation No. 03-06-05-05 / 43 dated 21.12.2004, the UTII tax will be calculated for each contract separately. Divide the room with partitions into a sales area and a hall for displaying goods by hanging a corresponding sign in front of the second.
Step 4
Highlight in the BTI plan a queue and food service area if you are engaged in public catering. According to letter No. 03-11-04 / 3/143 of March 21, 2008, this plan serves as a title and inventory document for calculating the area subject to UTII. The letter also notes that areas that are not intended for eating and spending leisure time are exempt from tax. Directly in the room, these zones can be distinguished with special screens and decorative partitions, and it is also possible to organize a circular movement between the places where food is served and the cash register.
