taxation without straining
14 April 2021 0 comments
Restaurants prepared benefits
The Federation Council proposed to increase the maximum number of employees in the small restaurant business and revise the taxation of such enterprises
Chairman of the Federation Council Committee on Economic Policy Andrei Kutepov proposed establishing a new approach to the criteria for assigning catering enterprises to small and medium-sized enterprises and to their taxation mechanisms. The senator believes that it is necessary to increase the maximum permissible number of employees in medium and small catering enterprises, as well as provide for such legal entities a special tax regime.
Andrei Kutepov is sure that the epidemic and the associated restrictions on the work of catering enterprises have aggravated the problems of the restaurant business, which will help, including government officials. The senator emphasized that in the segment of entrepreneurs working in the field of catering, "an acute request for changing legislation in this area was announced."
He explained that now the catering market in Russia is divided into two areas: mono-brand chain establishments (fast food, coffee shops, confectionery) and "classic" restaurants, cafes and bars with an individual author's concept. The first segment, according to Andrei Kutepov, is easier to work. Network establishments have a common kitchen factory (own or outsourced) in all, where semi-finished products are prepared. In places of implementation, as a rule, almost finished product is supplied. This model allows you to noticeably reduce the cost of the wage fund (you do not need to hire cooks at each point) and in production areas.
"Classic" restaurants and cafes are all prepared at the place of sale of products, which means that they need an additional staff in the form of cooks and other kitchen staff, and additional space. Even when scaling copyright concepts into several institutions, it is impossible to abandon their own cuisine. As a result, such establishments are less economically advantageous. If the "network" can sell products with a mark-up of 200% or more, then in the "classic" establishments on top of the cost of the dish no more than 90% is charged.
In this regard, according to Andrei Kutepov, it is necessary to revise the rates of a simplified taxation system for catering enterprises depending on their turnover - to make the approach more individual. The senator is confident that this decision will give a strong impetus for the development of small and medium-sized entrepreneurs working in the catering industry.
The Federation Council proposed to increase the maximum number of employees in the small restaurant business and revise the taxation of such enterprises
Chairman of the Federation Council Committee on Economic Policy Andrei Kutepov proposed establishing a new approach to the criteria for assigning catering enterprises to small and medium-sized enterprises and to their taxation mechanisms. The senator believes that it is necessary to increase the maximum permissible number of employees in medium and small catering enterprises, as well as provide for such legal entities a special tax regime.
Andrei Kutepov is sure that the epidemic and the associated restrictions on the work of catering enterprises have aggravated the problems of the restaurant business, which will help, including government officials. The senator emphasized that in the segment of entrepreneurs working in the field of catering, "an acute request for changing legislation in this area was announced."
He explained that now the catering market in Russia is divided into two areas: mono-brand chain establishments (fast food, coffee shops, confectionery) and "classic" restaurants, cafes and bars with an individual author's concept. The first segment, according to Andrei Kutepov, is easier to work. Network establishments have a common kitchen factory (own or outsourced) in all, where semi-finished products are prepared. In places of implementation, as a rule, almost finished product is supplied. This model allows you to noticeably reduce the cost of the wage fund (you do not need to hire cooks at each point) and in production areas.
"Classic" restaurants and cafes are all prepared at the place of sale of products, which means that they need an additional staff in the form of cooks and other kitchen staff, and additional space. Even when scaling copyright concepts into several institutions, it is impossible to abandon their own cuisine. As a result, such establishments are less economically advantageous. If the "network" can sell products with a mark-up of 200% or more, then in the "classic" establishments on top of the cost of the dish no more than 90% is charged.
In this regard, according to Andrei Kutepov, it is necessary to revise the rates of a simplified taxation system for catering enterprises depending on their turnover - to make the approach more individual. The senator is confident that this decision will give a strong impetus for the development of small and medium-sized entrepreneurs working in the catering industry.
For small enterprises, it is proposed to increase the permissible number of employees to 500 people, for medium - to 1.5 thousand. The message of the Federation Council clarifies that a bill has already been prepared describing all the amendments. The document was sent for feedback to the Minister of Finance of the Russian Federation Anton Siluanov and the head of the Federal Tax Service Daniil Egorov. The senator also asked the head of the tax service to provide data for the financial and economic justification of the amounts of lost income when implementing the proposed initiative.
The founder of the Meat & Fish restaurant chain, president of the Union of Restaurant Managers of Russia and head of the Moscow Business Russia Restaurant Business Committee Sergey Mironov considers the initiative announced by the senator to be fair and correct. Today, for catering enterprises, the criteria are the same as for SMEs in other industries: the number of not more than 250 people and revenue of 2 billion rubles. However, with a staff of 250 employees, as the restaurateur notes, the institution will be able to make revenue of no more than 400 million rubles, which does not reach the normal small and even more business. As a result, it turns out that due to its "human intensity," the restaurant industry turns out to be "fallen out" of the number of SMEs.
"The initiative to expand the criterion of the number of employees to 1.5 thousand is logical. The same was done at one time for light industry. There, the criteria for the number of employees of SMEs were expanded to 1 thousand, and everything works perfectly. For catering, as for the man-intensive industry, you need to do the same. As for reforming the tax system, this is also the right step. Today's tax system is not suitable for the development of the restaurant business. On the contrary, she presses him. The restaurant industry cannot sit in the general tax system. For her, 20% of VAT is murderous, in principle he will not allow the restaurant to work as such, "says the expert.
Sergey Mironov also considers it necessary to abolish VAT for catering enterprises, as was done for the fitness industry. At the same time, the expert emphasized that the reforms should be gradual and have a sufficient transition period to adapt all industry participants to the new conditions.
https://долг.рф/news/economy/restoranam_prigotovili_lgoty/
"The creation, taking into account the specifics of the industry, of a special tax regime with USN will create an extremely attractive business climate aimed at developing and reinvesting profits back into the industry of entrepreneurs in this area of the economy, which will inevitably cause an increase in tax revenues," predicts Andrei Kutepov.
In addition, the senator considers it necessary to increase the maximum number of employees for SMEs working in catering
The founder of the Meat & Fish restaurant chain, president of the Union of Restaurant Managers of Russia and head of the Moscow Business Russia Restaurant Business Committee Sergey Mironov considers the initiative announced by the senator to be fair and correct. Today, for catering enterprises, the criteria are the same as for SMEs in other industries: the number of not more than 250 people and revenue of 2 billion rubles. However, with a staff of 250 employees, as the restaurateur notes, the institution will be able to make revenue of no more than 400 million rubles, which does not reach the normal small and even more business. As a result, it turns out that due to its "human intensity," the restaurant industry turns out to be "fallen out" of the number of SMEs.
"The initiative to expand the criterion of the number of employees to 1.5 thousand is logical. The same was done at one time for light industry. There, the criteria for the number of employees of SMEs were expanded to 1 thousand, and everything works perfectly. For catering, as for the man-intensive industry, you need to do the same. As for reforming the tax system, this is also the right step. Today's tax system is not suitable for the development of the restaurant business. On the contrary, she presses him. The restaurant industry cannot sit in the general tax system. For her, 20% of VAT is murderous, in principle he will not allow the restaurant to work as such, "says the expert.
Sergey Mironov also considers it necessary to abolish VAT for catering enterprises, as was done for the fitness industry. At the same time, the expert emphasized that the reforms should be gradual and have a sufficient transition period to adapt all industry participants to the new conditions.
https://долг.рф/news/economy/restoranam_prigotovili_lgoty/
"The creation, taking into account the specifics of the industry, of a special tax regime with USN will create an extremely attractive business climate aimed at developing and reinvesting profits back into the industry of entrepreneurs in this area of the economy, which will inevitably cause an increase in tax revenues," predicts Andrei Kutepov.
In addition, the senator considers it necessary to increase the maximum number of employees for SMEs working in catering