Creation and organization of the restaurant business in Russia. Fundamentals of the organization of restaurant activity Profile of restaurant activity

This is a popular direction of both education and development of the country. Many people think about what kind of education to get for successful work in this field. Understanding this issue is not as difficult as it seems. In fact, it is enough to know just a few features of training. But choosing a place to receive an appropriate education is more difficult. There are a lot of various institutions that allow you to work in the hotel and restaurant business after graduation. And an ignorant person can simply get confused in the choice.

What is the work

So, the first step is to understand what a citizen who decides to work in a direction called "hotel and restaurant business" has to do. It is not entirely clear what needs to be done in this or that case.

The thing is that upon graduation from a particular institution, a person will become a restaurateur. Or, as he is also called, a hotel manager restaurant business. The tasks of such an employee are varied.

Among the main occupations are:

• quality control of work;
• management of hotels or restaurants;
• organizing the supply of items necessary for the functioning of the business;
• marketing planning.

In other words, such a manager is a universal worker in the hotel and restaurant business. Most often found as an administrator in a particular institution.

Ways of learning

Did the definition scare you away? Then you should think about training. Where can one master such an activity as a hotel and restaurant business? Where should a person go to get the appropriate education? There are a lot of options. Everyone chooses one or another institution to build their career and get an education in the hotel and restaurant industry.

If we briefly list all possible places of study, we can single out the following organizations:

• universities in Russia and outside the country;
• colleges;
• organizations offering retraining;
• private training companies.

Each training option has its own characteristics. They will be discussed further. What to pay attention to in this or that case? How to become a restaurateur without any problems?

Retraining

Perhaps we should start with the least common scenario. It's about retraining courses. They are usually organized either by the employer or by specialized labor exchanges.

The training period is on average 2-3 months. No entrance examinations are required. Upon graduation, a citizen receives a certificate of retraining as a restaurateur. From now on, he will be able to work in the hotel and restaurant business.

Private centers

The next training option is to contact private training centers. it good way additional education, as well as self-development. With the help of specialized courses, you can easily master the hotel and restaurant business. It is recommended to inquire about the programs offered by certain private educational institutions.

They usually study for about a year. In rare cases, the training is several months or years. After listening to lectures, it is usually required to pass a final test, pass an exam. And after that, a person is issued a certificate stating that he is now considered a restaurateur. The document usually lists acquired skills.

Interested in the hotel and restaurant business? What subjects will I have to take to study in private centers? None. And it pleases. There are no entrance tests in private educational centers. It's enough just to pay for your education.

Universities

A more serious approach is to study in the universities of the country. Modern universities offer several options for mastering the specialty of a restaurateur. You can study at a university on the basis of secondary vocational education or get a higher education. In the first case, education will be received. It is not highly valued by employers. In the second, the graduate will receive a diploma of higher education. It is he who attracts many employers. Although, as practice shows, the hotel and restaurant business allows you to successfully build a career with a diploma of secondary specialized education.

Depending on the chosen type of study, you will have to stay as a student either 2 years, or 3, or 4. In the first two cases, we are talking about secondary specialized education based on grade 9 or 11, respectively. Higher mastered 4 years.

A distinctive feature of education in universities and colleges is the presence of entrance examinations. To be admitted as a student, you will need to pass some exams. About them a little later. First, you should find out where exactly in Russia you can go to study as a restaurateur.

Universities for education

There are a lot of higher educational institutions in Russia. Where are they trained in the direction of "hotel and restaurant business"? Universities in Russia that offer to become restaurateurs include the following:

• Plekhanov University;
• RSUH;
• MGI named after Sechenov;
• Russian State University of Tourism and Service (Moscow).

This is not all educational institutions. In almost every humanitarian university, you can become a restaurateur. Only the above places, as students say, are best taught in the chosen direction.

College

Interested in the hotel and restaurant business? College is the most common option for getting an appropriate education to start a career. Usually, admission to specialized schools is considered after the 9th or after the 11th grade.

Depending on the chosen educational institution, entrance examinations are either available or absent. Where exactly do you go to study? You can choose a liberal arts college. And there to see if there is a direction of interest to the applicant. As already mentioned, after grade 9 they study for 2 years, after 11 - 3.

Where specifically to go? You can pay attention to:

• management and hotel and restaurant business;
• College of Small Business #48;
• food college in Moscow;
• Krasnodar Trade and Economic College.

All this is just the beginning. The list can be very long. Interested in the hotel and restaurant business? College in St. Petersburg on the embankment 154a is considered the most successful choice among the residents of St. Petersburg.

Tests

What's next? Now it is important to understand what tests will have to pass. As already mentioned, technical schools are sometimes accepted simply by application. All you need to do is show your high school diploma, ID card and application for enrollment.

And if the university will master the hotel and restaurant business, what to take? The required exams include:

• Russian language;
• mathematics.

Both subjects must be passed at the basic level. But on the profile you will have to take social studies. In some cases, they may also request the USE or GIA for English language. These are all the exams that you have to pass. And then it will not be difficult to enter a hotel and restaurant business college or university.

Restaurant service is understood as a service that brings satisfaction and pleasure not only to the client of the restaurant or cafe, but also to the staff.

The restaurant business is a type of activity in the field Catering generating income or other personal gain

The restaurant, either as an independent entity or as part of a hotel complex, produces and offers catering to diners in order to satisfy their gastronomic desires. The economic purpose of this type of activity is to generate income, regardless of whether we are dealing only with a restaurant service (independent restaurants in specially designated areas), or with restaurants that are part of another enterprise or institution (for example, a restaurant in a hotel ).

For the successful functioning of a restaurant enterprise, the quality of food, level of service, menu, atmosphere, prices, management are important, but the most important is the location. Among the main criteria for choosing a place for a restaurant are the following types:

• - attractiveness - how hospitable the building will seem to passing and passers-by people;
• - demography - how many people live or come to a given area (area that is within the service radius of the enterprise);
• - the average level of income of such population;
• - whether the area is developing, or, conversely, is in decline, affecting its infrastructure (drainage, sewerage, etc.);
• - accessibility and convenience in terms of transport connections and the possibility of car parking;
• - catchiness - is it easy to distinguish and see a restaurant or cafe among other similar buildings;
• - location - how well maintained the surrounding buildings are.

The state monopoly in the field of public catering is a thing of the past with the establishment of market relations. Numerous restaurants, cafes, buffets, canteens, bars and dumplings, which differed in the same taste of dishes and low level of service, were privatized, which caused a change in priorities: from working within the set plan to maximizing the profit of new owners, which caused a struggle for each potential client .

Being under the influence of the laws of supply and demand, the restaurant market of the Russian Federation began to gradually recover. Instead of severe administrative prohibitions in the process of adjusting the public catering market, legal and civilized methods gradually came, and an appropriate regulatory framework was created.

AT big cities first-class restaurants began to appear on the site of previously existing cafes and canteens. The existence of various price niches, along with the unsatisfied demand of the solvent population, led to the formation of restaurants of various character.

Efforts to open new and refurbish existing restaurants have attracted the attention of private revenue. The reason for this was the economic efficiency and expediency of investing available income in this service sector.

Applied economic theory and practice of the industrial countries of Western Europe, Japan and the United States of America clearly show the fastest return on investment in the restaurant business. The turnover of money capital invested in a public catering facility is, on average, 5-6 times higher than the same indicator that is typical for an ordinary grocery store. A small restaurant, a small shop and a small hotel - in this order of decreasing prestige are these main investment objects that are of interest to the middle class in the West. Adjusted for the peculiarity of domestic realities, we can talk about a similar behavioral stereotype that is typical for our country.

The financial crisis that occurred in 1998 radically changed the external environment of the restaurant business market. Restaurant owners faced the problem of adapting to the changes that had taken place, the main of which was the decrease in the number of customers and, as a result, competition began to grow.

The restaurant "boom" that characterized the years 1991-1998 was caused by very low competition between recently open restaurants and by far exceeding their number effective demand. Compared to simple Soviet restaurants, post-Soviet restaurants were distinguished by high quality of service, elegant interiors and thoughtful composition of dishes, spirits and buffet products. There was an impression that a good location was enough for the successful conduct of the restaurant business, and there would be no end to customers. Experts give the following assessment to the restaurants that opened in the early 90s: within a year, the restaurants paid off, then they began to generate income. The time has come for reasonable pragmatism and calculation, which is dictated by growing competition with a drop in demand for restaurant services. New circumstances and conditions put forward the problem of the struggle for the client for the owners of restaurants. Today, the demand for high-quality restaurant services should be stimulated through special events. For this reason, the issue of marketing in catering establishments is very acute.

The restaurant business is a field of entrepreneurial activity that is associated with the organization and management of a public catering enterprise, which is aimed at meeting the existing needs of people for healthy, tasty and varied food, as well as generating income from this activity. As a sphere of entrepreneurial activity, the restaurant business has its own functions:

• - economic
• - social.

The economic functions of the restaurant industry represent the scope of entrepreneurial activity as the integrity of circulation and production. This means that this business is a profitable area for investment, which, compared to other areas in the business, will provide the fastest return on investment. With the right and skillful management, the restaurant business can guarantee about 32 percent profitability, which, combined with a fast turnover, is a very attractive factor for investing in this business area.

Only a market economy creates conditions for the real operation of a restaurant, the functioning of which is determined by the boundaries of the existing economic space, investment opportunities, the turnover of invested funds and the rules of competition.

The restaurant business requires constant systematization and study of the existing needs of the clientele, because the client is the main figure in the entire functional process of a restaurant, cafe, buffet or bar. At the same time, competitive conditions require the restaurant business to constantly innovate and form new habits, tastes, preferences and needs among potential customers.

The social functions of the restaurant industry are expressed in the fact that this area of ​​business activity is completely based on the interests of society and depends on them. This function of the restaurant business is reflected in the methods and form, as well as in the culture of service.

The desires of customers dictate the quality of service in the restaurant industry, which is equally determined by the type, nature and volume of services provided by the restaurant. The quality of service is determined by the following factors:

• - convenient location of the restaurant;
• - working hours suitable for clients;
• - quality products nutrition;
• - premises, furniture and utensils that meet sanitary and hygienic requirements;
• - an atmosphere of hospitality, which is created by a kind, polite and attentive service staff towards customers.

The convenience of the location of the restaurant is mainly due to the proximity to historical and cultural monuments, city attractions, highways, busy streets, as well as the availability of good transport links (relationship with the city transport line is desirable) and secure parking.

The operating mode of the public catering facility suitable for customers is associated with the rhythm of life of the urban population. This can be around the clock, work in the afternoon and late evening, weekends and holidays. The choice of operating mode is related to the capabilities and preferences of the target group of restaurant customers who have the opportunity to visit the establishment at a certain time interval.

The quality of culinary products is the main criterion for the degree of restaurant cuisine, which is determined by the nutritional significance of dishes, compliance with sanitary and hygienic conditions and taste.

The convenience of dining, banquet and trading halls is associated primarily with the aesthetics of the interior, with its compliance with the requirements that apply to the location of restaurants, their lighting, equipment, as well as the music and entertainment program of the institution and table setting.

The financial profit of a restaurant business certainly depends on the quality of service, which forms a constant flow of customers who want to enjoy the level of service provided and use the services offered.

The development of a culture of service entails a quantitative growth of customers, which leads to an increase in profitability, an increase in turnover and a decrease in the distribution costs of the restaurant business.

An obligatory component of the restaurant business is the restaurant market. The market economy forces the restaurant market to move and develop, therefore, on a large scale, the restaurant market is understood as the economic environment in which the restaurant business is formed.

In addition to buffet and culinary products, the goods purchased by customers are the atmosphere of hospitality, which is accompanied by the sale of products. This service has a monetary value, because financial resources are directed to its creation, which are expressed in direct and indirect costs, that is, the restaurant market has a dual direction. Goods and services are the subject of supply and demand. The prerequisites for the creation and development of the restaurant market is the existence of a need for the proposed service or product and a restaurateur who can satisfy this need.

In a narrow sense, the restaurant industry is a complex integrated system of different business entities, the central part of which is the restaurant.

Catering business is an integrated area of ​​business activity related to the organization of production and restaurant management and aimed at meeting the needs of the population in a variety of healthy and tasty food, services, as well as making a profit.

The object of the restaurant business is the restaurant, and the subject is the restaurateur.

Restaurant - a catering establishment that provides guests with a wide range of dishes, drinks, confectionery, including branded and complex cooking, as well as a high level of service in combination with the organization of recreation and entertainment.

Restaurateur A restaurant owner is a person who owns and manages a restaurant.

Today, the success of a restaurateur depends on many factors, but, first of all, on the presence of good management, modern kitchen, availability of the concept of a restaurant, bar, impeccable service, interesting interior and reasonable prices.

The most important element of the restaurant business, without paying attention to which you should not count on success, is location of the restaurant. The right choice of location allows you to determine how a restaurant should be: democratic or elite. A democratic restaurant is usually located on a large area. Halls can be located on two floors. An elite restaurant is placed on a small area in order to ensure its payback. Parking next to it is a must. The choice of location is preceded by a demographic analysis of the area in which the restaurant will be located. We study the age, occupation, average income of people who regularly visit nearby and are future potential consumers of the new restaurant. Traffic flows must be carefully studied. In places where there is a large flow of pedestrians, there are democratic restaurants, for example, taverns and fast food establishments.

Having defined the concept, the restaurateur must pay attention assortment policy and quality of service, which should be interconnected. Russian restaurateurs have a clear idea of ​​how to organize the preparation of dishes national cuisine. In addition, they widely use the experience of foreign restaurateurs. In many cities of Russia, a huge potential has been accumulated for creating a restaurant business.

Many Russian cities are centers of tourist, spiritual and cultural life of the country. One of the main tasks for the near future is the creation of a well-established infrastructure, public catering. According to official statistics, there are over 2,000 restaurants in Moscow alone. And, despite this, the current restaurants, bars, cafes do not satisfy the needs of all segments of the population with different income levels.

A restaurant is a living organism. Just as it is impossible for a person to save on his health, in the same way in a restaurant you cannot save on equipment, china and glassware, and most importantly, on staff. The name of the restaurant is made by the team, which must be aware that everything is interconnected in the work of the restaurant. When choosing a restaurant or bar, consumers take into account the following features: the quality and range of dishes, the level of services provided, the attitude of staff towards consumers, the general atmosphere of the establishment, the external and internal decoration, the ratio of the location of the enterprise and the price of food and drinks.

Today in Russia there are many restaurants that meet all these requirements. Managers are trying to become more democratic and attract potential customers with a wide variety of services. They began to pay more attention to the service, the quality of the menu and the wine list. The modern consumer has the opportunity to choose cuisine for every taste: Italian, Spanish, German, Indian, Mexican, Chinese, Russian, etc.

Today, the restaurant business requires professionalism. The requirements for the production and service personnel of restaurants have increased, the level of qualification of which must meet the requirements of the standards. The restaurant business is being structured: there are designers working only in the restaurant market, suppliers of equipment, food and drinks. On the other hand, control by state bodies (sanitary and epidemiological supervision, state trade inspection, fire and tax authorities) has tightened. Competition among restaurants has intensified, new criteria for assessing the quality of culinary products have appeared. There is a growing need to constantly expand knowledge about wines, reinforcing them with new information that the consumer wants to know.

Forms and methods of service in the restaurant business are dictated by the specific circumstances of time and place, as well as the technology of preparing culinary products. With the advent of new cooking technologies, modern forms of service (business lunches, Sunday brunches, etc.) are being further developed.

The quality of service has an impact on the financial performance of the restaurant, as it forms a steady flow of consumers who want to use the services offered and enjoy the level of service provided. With the growth of the culture of service, the turnover increases, profitability increases and the distribution costs of restaurant business enterprises decrease.

In modern conditions, the activity of the restaurant is based on the following principles: reimbursement of all expenses for the implementation of production and economic activities with income, the dependence of the further development of production on work efficiency, the connection of material incentives for employees with the final results of the enterprise.

The main trends in the development of the restaurant business in Russia are:

- creating a favorable image for restaurants for their establishments;

- timely settlements with suppliers, on which the credit limit and the attitude of the suppliers themselves to this restaurant depend;

– formation of a positive opinion about the restaurant among regular consumers.

In the future, small inexpensive restaurants and bars of the middle price group will receive promising development. There will not be many expensive and elite restaurants and bars left.

At the same time, the rapid development in the restaurant business will receive such a direction as the creation of democratic restaurants.

Democratic restaurant is a new direction in the restaurant business, located at the intersection of such technologies as fast food and high-quality national (or mixed) cuisine, which requires an individual approach.

World practice shows that democratic restaurants are the most dynamic direction in the restaurant market.

The main visitors of such restaurants are middle class people. On the one hand, in developed countries, eating is transferred to restaurants due to lack of free time, on the other hand, thanks to new technologies and high competition, democratic enterprises become accessible to the population. Some of the democratic restaurants are united in the network.

"Vmenenka", 2011, N 2

In the provision of catering services, a "smart" may face many questions. The article describes in detail what types of activities of cafes and restaurants are subject to the payment of UTII, what needs to be taken into account when organizing leisure activities, as well as how to correctly calculate the area of ​​\u200b\u200bthe visitor service hall.

According to paragraphs. 8 p. 2 art. 346.26 of the Tax Code of the Russian Federation, “imputation” includes activities in the provision of catering services through catering facilities with a customer service hall of no more than 150 sq. m. To such catering facilities on the basis of Art. 346.27 of the Tax Code of the Russian Federation includes restaurants and cafes. Accordingly, if an organization or an individual entrepreneur provides catering services through a restaurant or cafe, the area of ​​\u200b\u200bthe customer service hall in which does not exceed 150 sq. m, then they can switch to paying a single tax on imputed income.

Note. Organizations and entrepreneurs providing catering services must register as a UTII payer with the tax authority at the place of provision of such services (clause 2 of article 346.28 of the Tax Code of the Russian Federation).

Terms. Restaurant- a public catering establishment with a wide range of complex dishes, including custom-made and specialties and products, alcoholic, soft, hot and other types of drinks, flour confectionery and bakery products, tobacco products, purchased goods, with a high level of service and, as a rule, in combination with the organization of recreation and entertainment.

Cafe- a public catering enterprise for organizing catering and recreation for consumers with the provision of a limited range of public catering products compared to a restaurant, selling branded, custom-made dishes, products, alcoholic and non-alcoholic drinks.

This is stated in Art. 346.27 of the Tax Code of the Russian Federation and GOST R 50762-2007, approved by the Order of Rostekhregulirovanie dated December 27, 2007 N 475-st.

However, to switch to this special mode, fulfillment of this condition alone is not enough. There are others. Firstly, an organization or an individual entrepreneur must comply with the requirements of clause 2.2 of Art. 346.26 of the Tax Code of the Russian Federation. Secondly, in the municipal district, urban district or in the city of federal significance, where the restaurant or cafe is located, an "imputation" has been introduced in relation to the specified type of activity. Thirdly, public catering services are recognized as such for the purpose of paying a single tax on imputed income. Fourthly, a restaurant or cafe must be owned by an organization or individual entrepreneur or be transferred to them for use under a lease or other similar agreement (Letter of the Ministry of Finance of Russia dated 03.20.2007 N 03-11-04 / 3/72 and the Resolution of the FAS West Siberian District dated July 26, 2007 N F04-5208 / 2007 (36853-A81-29)).

What is meant by catering services?

In accordance with Art. 346.27 of the Tax Code of the Russian Federation, public catering services for the purpose of paying a single tax on imputed income are recognized as services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, and also for leisure activities. Services for the production and sale of beer, alcoholic products(drinking alcohol, vodka, alcoholic beverages, cognac, wine and other food products with a volume fraction ethyl alcohol more than 1.5%, except for wine materials) are not included in public catering services.

At the same time, what should be understood by culinary products and confectionery, in Ch. 26.3 of the Tax Code of the Russian Federation is not specified. So, given the provisions of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, let's turn to GOST R 50647-94 "Public catering. Terms and definitions" and GOST R 53041-2008 "Confectionery and semi-finished products confectionery production. Terms and Definitions".

Note. GOST R 50647-94 and GOST R 53041-2008 were approved respectively by the Decree of the State Standard of Russia dated February 21, 1994 N 35 and the Order of Rostekhregulirovanie dated December 15, 2008 N 402-st.

They say that a culinary product is a set of dishes, culinary products and culinary semi-finished products, and a confectionery product - a multicomponent food product, ready to use, having a certain predetermined shape, obtained as a result technological processing main types of raw materials (sugar, flour, fats, cocoa products), with or without food ingredients, food additives and fragrances. Confectionery is divided into the following groups: chocolate, cocoa, sugary confectionery, flour confectionery.

Thus, if culinary products and (or) confectionery products are sold to visitors in a restaurant or cafe, then an organization or an individual entrepreneur can apply a taxation system in the form of UTII in relation to this type of activity.

At the same time, it should be noted that in order to classify activities as public catering services, the implementation of one sale of culinary products and (or) confectionery products is still not enough. It is also necessary that one more condition be met, namely: conditions for the consumption of the specified products have been created in the catering facility. Not only regulatory authorities agree with this position, but also judges (Letters of the Ministry of Finance of Russia dated 01.07.2009 N 03-11-09 / 233, dated 01.26.2009 N 03-11-06 / 3/10, dated 07.21.2006 N 03 -11-04/3/359 and the Decree of the Federal Antimonopoly Service of the Volga District of March 11, 2009 in case N A12-11657/2008).

Now consider several situations in which questions may arise in choosing a taxation system.

If the production and sale of culinary products are carried out in different places

Claims from the regulatory authorities in this case, although they take place, are not substantiated. This is due to the fact that in order to recognize the activities of catering services Ch. 26.3 of the Tax Code of the Russian Federation does not establish such a requirement as the sale of culinary products and confectionery products in the same place where they were produced. The main thing is that these products are sold through their own service network (Resolution of the Federal Antimonopoly Service of the West Siberian District of March 30, 2010 in case N A27-10571 / 2009).

Thus, if culinary products and (or) confectionery products are sold through kiosks, tents and culinary shops (departments) operating at a restaurant or cafe, then such activities are recognized as catering services.

If a cafe (restaurant) delivers its products to customers

Today, many restaurants (cafes) have small halls and cannot serve a large number of guests. Therefore, along with cooking, they often carry out delivery ready meals. In this regard, the question arises: will such activities for the purposes of Ch. 26.3 of the Tax Code of the Russian Federation to be recognized as catering services? Since in this case conditions are not created for the consumption of manufactured products directly in the catering facility, entrepreneurial activity related to the delivery of ready-made meals to consumers does not correspond to the concept of "catering services" established by Art. 346.27 of the Tax Code of the Russian Federation, and cannot be transferred to the payment of UTII. Delivery-related transactions should be taxed under the general taxation system or the USN (Letters of the Ministry of Finance of Russia dated 10.12.2010 N 03-11-06 / 3/166, dated 12.07. dated 13.05.2010 N 03-11-11/133).

By the way, the sale of culinary products to take away, that is, without the consumption of these products on the spot, will also not be included in catering services for the purpose of paying UTII (Letter of the Ministry of Finance of Russia dated 06.12.2006 N 03-11-04 / 3/528).

Sale of purchased goods

In cafes and restaurants, in addition to products own production, very often purchased goods are sold. To what kind of "imputed" type of activity should such a sale be attributed - to retail trade or catering services? The Presidium of the Supreme Arbitration Court of the Russian Federation in Decree N 17123/08 of 23.06.2009 indicated that the sale of purchased food products at retail through a public catering organization is an activity for the provision of public catering services. And the regulatory authorities attributed the sale of not only food, but also non-food products to public catering services. For example, in Letters No. 03-11-04/3/148 dated March 24, 2008 and No. 03-11-04/3/170 dated May 22, 2007, the Ministry of Finance of Russia indicated that the sale of purchased cigarettes and lighters through public catering facilities refers to catering services and can be transferred to the payment of UTII.

Note that if ready-to-use non-alcoholic drinks and cocktails (milk, sour-milk, fermented, fruit, etc.) purchased for subsequent sale in the manufacturer’s packaging and packaging are sold through retail outlets, then this entrepreneurial activity is retail trade for the purpose of paying UTII (Letter Ministry of Finance of Russia dated December 17, 2009 N 03-11-09 / 403).

Sale of alcoholic products

As you know, when selling alcoholic products on the territory of the Russian Federation, companies should be guided by the norms of the Federal Law of November 22, 1995 N 171-FZ "On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products" and the Rules for the sale of certain types of goods, approved by the Decree of the Government of the Russian Federation dated 19.01.1998 N 55.

Note. Read more about this in the article "Sale of alcohol: when to pay UTII" // Vmenenka, 2010, N 5.

Based on them, documents for alcoholic products (waybills and certificates to them, certificates of conformity and quality certificates) should be located directly in point of sale. The seller must be ready to present them at the first request of the buyer or the regulatory authority. Judicial practice also testifies to this (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated January 12, 2010 in case N A29-11272 / 2008).

As for the "imputed" public catering, it includes the sale in restaurants and cafes of only purchased alcoholic beverages and beer both in the packaging and packaging of the manufacturer, and without it (Letters of the Ministry of Finance of Russia dated 07.30.2009 N 03-11-06 / 3/199, dated 06.16. 2007 N 03-11-04/3/497). For more information on the taxation of the sale of alcoholic products, see Table. one.

Table 1. Taxation of the sale of alcoholic products

Production of cocktails and soft drinks

Production and sale soft drinks and cocktails, except for phyto-cocktails, obtained by mixing the relevant ingredients immediately before use in restaurants and cafes, are classified as catering services and are taxed under the UTII taxation system.

So, freshly squeezed juices are produced by mechanical cooking fruits and fruits to give them new properties that make them suitable for consumption in the form of drinks. If subsequently these juices are sold through public catering facilities, then such activities are recognized as public catering services and transferred to the payment of UTII (Letter of the Ministry of Finance of Russia dated 04.28.2007 N 03-11-05 / 85).

But the preparation of teas, herbal cocktails, infusions, decoctions and other non-alcoholic beverages of plant origin used by visitors as strengthening medical drugs, according to the Ministry of Finance of Russia, does not apply to catering services (Letter dated December 17, 2009 N 03-11-09 / 403 ). This is due to the fact that, in accordance with the All-Russian Classifier of Economic Activities, Products and Services (OKDP), the production and consumption of drinks using medicinal plant materials are classified as phytotherapy services (code 8512503), which must be provided by clinics and private doctors.

Note. OKDP approved by the Decree of the State Standard of Russia of 08/06/1993 N 17.

The sale of oxygen cocktails will also be taxed under the general regime or the simplified taxation system. Let's explain why. According to Appendix N 1 to the Nomenclature classifier of medical devices and medical equipment (medical devices), approved by the Order of Roszdravnadzor dated November 9, 2007 N 3731-Pr / 07, special medical equipment is used to prepare oxygen cocktails, namely an apparatus for preparing singlet-oxygen mixtures (cocktails) (code 168 4408). In addition, the State Register medicines Roszdravnadzor determined the purpose of use and the formulation of the oxygen cocktail. Thus, an oxygen cocktail is recognized as a drug.

Organization of leisure in a cafe

Very often, the services of restaurants and cafes include activities to organize the leisure of visitors. And what about leisure services for the purpose of paying a single tax on imputed income? Let us turn to the All-Russian classifier of services to the population OK 002-93, approved by the Decree of the State Standard of Russia of June 28, 1993 N 163. According to its provisions, leisure services include the organization of music services, concerts, variety programs and video programs, the provision of newspapers, magazines, board games, gaming vending machines, billiards. A similar opinion is shared by the financial department (Letter of the Ministry of Finance of Russia dated August 31, 2006 N 03-11-04 / 3/399).

Note. The organization of leisure is not a mandatory criterion for classifying restaurants and cafes as UTII payers.

Take note. Payment for the public performance of musical works

So, restaurants and cafes, along with catering services, can provide leisure services for their visitors. Moreover, in relation to restaurants and cafes of the luxury class, the presence of a stage in which is a mandatory requirement, live music cannot be separated from public catering services (GOST R 50762-2007 "Public catering services. Classification of public catering establishments" approved by the Order of Rostekhregulirovanie dated December 27 .2007 N 475-st). Therefore, charging a separate fee for live music in these catering facilities is illegal.

It is worth noting that in other restaurants and cafes, charging for live music is a direct violation of paragraph 2 of Art. 16 of the Law of the Russian Federation of 07.02.1992 N 2300-1 "On Protection of Consumer Rights", since the opportunity to use catering services (ordering dishes) is made dependent on payment for live music.

An additional fee may be charged only for those services that the consumer can avoid without giving up the catering service. Therefore, when charging an additional fee for the public performance of musical works, if the visitor refuses to pay for this service, he must be offered another hall for the consumption of the ordered products.

However, for the recognition of leisure activities as catering services, it is not enough just to provide the above services. It is also necessary to take into account where the conditions for this are created (Table 2).

Table 2. Application of UTII in relation to leisure activities

Determine the area of ​​the customer service hall

As you know, a modern restaurant or cafe often includes not only a hall for the consumption of cooked products, but also a dressing room, many corridors, a kitchen, a billiard room, a bowling alley, a dance floor or a stage. Therefore, "imputers" often have a question about which premises are included in the area of ​​​​the visitors' service hall when calculating UTII in relation to the provision of catering services. Let's try to figure it out.

According to Art. 346.27 of the Tax Code of the Russian Federation, the area of ​​\u200b\u200bthe hall for serving visitors is understood as 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. That is, areas where food consumption by visitors and their leisure activities (kitchen, places for serving dishes, utility rooms, etc.) are not provided for should not be taken into account in the area of ​​\u200b\u200bthe visitor service hall (Letters of the Ministry of Finance of Russia dated 03.02.2009 N 03-11 -06/3/19 and dated 03/21/2008 N 03-11-04/3/143).

In order to determine the indicated area, one should use the inventory and title documents (Article 347.27 of the Tax Code of the Russian Federation).

Recall that inventory and title documents include any documents available to the taxpayer containing information about the purpose, design features and layout of the premises of such an object, as well as information that confirms the right to use this object. This can be both a contract for the sale of non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, as well as a lease (sublease) agreement for non-residential premises or its part (s), permission for the right to serve visitors in an open area and many others. the documents.

Thus, if the area of ​​the visitor service hall is allocated in the documents, then it is this area that must be taken into account when calculating the single tax on imputed income. If a restaurant or cafe uses a smaller area than indicated in the documents, then UTII can be calculated from the actual area used. However, in this case, in order to avoid disputes with regulatory authorities, we advise you to conduct a technical inventory and make appropriate changes to the documents. That is, clearly indicate in them exactly what area is intended for food consumption and leisure activities for customers (Letter of the Ministry of Finance of Russia dated January 25, 2010 N 03-11-06 / 3/8).

Note. A similar opinion is shared by the judges (Resolutions of the Federal Antimonopoly Service of the West Siberian District of March 29, 2010 in case No. A45-13412 / 2009, the Federal Antimonopoly Service of the Volga District of July 15, 2010 in case No. A12-20984 / 2009 and the Federal Antimonopoly Service of the Central District of December 19, 2007 in case No. A36-1291/2007).

By the way, according to the arbitrators, taxpayers can confirm the actual use of the area of ​​the catering facility with such documents as lease agreements, acts on redevelopment, repair or reconstruction, estimates of work performed, plans for leased premises (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated 08.10.2010 in the case N A27-673 / 2010 and the Federal Antimonopoly Service of the North Caucasus District dated January 26, 2010 in case N A63-5939 / 2009-C4-17).

When the Leisure Area is Included in the Visitors Hall Area

So, according to Art. 346.27 of the Tax Code of the Russian Federation, the area for leisure activities should be taken into account when determining the area of ​​the service hall. However, this provision does not always apply. If the premises intended for the provision of leisure services are structurally separated from the premises in which public catering services are directly provided, then the area of ​​\u200b\u200bsuch premises is not taken into account in the area of ​​\u200b\u200bthe visitor service hall (Letters of the Ministry of Finance of Russia dated 03.26. 3/46, dated April 15, 2010 N 03-11-06/3/60 and dated August 31, 2006 N 03-11-04/3/399).

Thus, if, for example, a billiard room is separated from the customer service hall where food is consumed by partitions and visitors cannot eat there, then the area intended for playing billiards is not taken into account in the area of ​​the customer service room.

Example 1. OOO "Magnolia" provides catering services through the restaurant, which belongs to him on the right of ownership. The area of ​​the restaurant, according to the inventory and title documents, is 185 square meters. m, of which the kitchen occupies 17 sq. m, utility rooms - 19 sq. m, cashier's place and showcase - 5 sq. m. Are catering services subject to the taxation system in the form of UTII in this case? If so, what area of ​​the visitor service hall should be taken into account when calculating UTII?

In accordance with par. 20 st. 346.27 of the Tax Code of the Russian Federation, restaurants are catering facilities that have a customer service hall. Therefore, in order to apply UTII, it is necessary to have a visitor service hall of no more than 150 sq. m.

In accordance with the lease agreement, the entire occupied area is one catering facility. But since part of the premises is not used for eating and spending leisure time (kitchen, utility rooms, cashier's place and shop windows), the area of ​​​​the visitors' service hall will be 144 sq. m (185 sq. m - 17 sq. m - 19 sq. m - 5 sq. m). Thus, in this case, the restaurant has the right to switch to a taxation system in the form of UTII.

UTII payable will be calculated on the basis of the physical indicator "the area of ​​​​the visitor service hall (in square meters)" in the amount of 144 square meters. m.

If the restaurant (cafe) has several halls for serving visitors

In practice, such situations, when a restaurant or cafe uses several customer service halls to provide catering services, are quite common. How to determine the physical indicator in this case?

Based on the provisions of paragraphs. 8 p. 2 art. 346.26 of the Tax Code of the Russian Federation, the area of ​​\u200b\u200bthe hall or halls for serving visitors must be determined as a whole for the catering facility.

Thus, if a restaurant or cafe has several halls for serving visitors, then when calculating UTII, the total area of ​​\u200b\u200bthese halls will be taken into account (Letters of the Ministry of Finance of Russia of 30.04.2009 N 03-11-06 / 3/116, of 06.27.2008 N 03-11 -04/3/300 and dated 03/06/2007 N 03-11-04/3/63).

When considering disputes, judges accept the following circumstances as evidence that catering services are provided through one facility with several halls. Namely: the visitor service halls have common utility rooms, a common kitchen, common service personnel, a common cash register, etc. This conclusion is contained in the Resolutions of the Federal Antimonopoly Service of the North-Western District dated February 11, 2010 in case N A26-3172 / 2009 and the Federal Antimonopoly Service of the Moscow District dated 10/17/2007 No. КА-А41/9776-07.

If catering services are provided through several catering facilities, each of which has its own customer service hall, then when calculating UTII, the area of ​​the customer service hall must be considered separately for each facility. The presence of several catering facilities can be established on the basis of inventory and title documents (Letter of the Ministry of Finance of Russia of March 30, 2007 N 03-11-04 / 3/98 and Resolution of the Federal Antimonopoly Service of the Volga District of June 16, 2009 in case N A57-16468 / 2008).

Example 2. Appetite Center LLC, which provides catering services, owns a restaurant, on one floor of which there is a visitor service hall with an area of ​​148 sq. m, and on the other - an area of ​​63.7 sq. m. According to the inventory and title documents, these premises have a single entrance, a common kitchen, and common utility rooms. Can an organization switch to a taxation system in the form of UTII?

Since in this case, according to the inventory and title documents, the customer service rooms are located in one restaurant and have a single entrance, a common kitchen, and single utility rooms, for the purposes of applying the taxation system in the form of UTII, the area must be determined in total for two service rooms.

Thus, the total area of ​​the customer service hall in the restaurant LLC "Center of Appetite" is 211.7 square meters. m (148 sq. m + 63.7 sq. m), that is, exceeds the established limit of 150 sq. m. m. Accordingly, the organization in relation to catering services is not entitled to switch to the payment of UTII.

We calculate the amount of the single tax

For activities related to the provision of catering services through restaurants and cafes, the physical indicator is the area of ​​\u200b\u200bthe customer service hall (in square meters), and the basic profitability is set at 1000 rubles. per month per square meter.

Example 3. Let's use the conditions of example 1 and assume that the company provides catering services on the territory of the city of Velikiye Luki. Let's calculate the amount of UTII payable for the 1st quarter of 2011.

In 2011, the value of K1 is 1.372. The value of K2 in the territory of Velikiye Luki for this type of activity is 0.77.

The tax base for UTII for the 1st quarter of 2011 is 456,382.08 rubles. . The amount of the calculated UTII will be 68,457.31 rubles. (456,382 rubles x 15%).

By the way, the company has the right to reduce the amount of UTII payable by the amount of paid insurance premiums and paid sickness benefits, but not more than 50%.

E.V.Savina

Expert of the magazine "Vmenenka"