The type of public catering enterprise is characterized by the features of service, the range of culinary products sold and the range of services provided to consumers. According to GOST R 50762-95 " Catering. Classification of enterprises" allocate 5 types of catering establishments - these are restaurants, bars, canteens, cafes, snack bars.
Dining room- a public catering enterprise that is publicly available or serves a certain contingent of consumers, producing and selling lunch products of mass demand in accordance with a menu varied by day. The canteen catering service is a service for the production of culinary products, varied by day of the week or special diets for various groups of the served contingent (workers, schoolchildren, tourists, etc.), as well as creating conditions for its sale and consumption.
Canteens distinguish:
According to the range of products sold - general type and dietary;
According to the contingent of consumers served - school, student, worker, etc.;
By location - public, at the place of study, work.
Public canteens are designed to provide products of mass demand (breakfasts, lunches, dinners) for the general population of the area and visitors.
Canteens at manufacturing enterprises, institutions and educational institutions are located taking into account the maximum approximation to the serviced contingents. Canteens at manufacturing enterprises organize meals for workers in day, evening and night shifts, if necessary, deliver hot food directly to workshops or to construction sites. The order of work of canteens is coordinated with the administration of enterprises, institutions and educational institutions.
Canteens at vocational schools organize two or three meals a day based on the norms of the daily diet. As a rule, tables are set in advance in these canteens.
Canteens at general education schools are created when the number of students is not less than 320 people. It is recommended to prepare complex breakfasts, lunches for two age groups: the first - for students in grades 1-5, the second - for students in grades 6-11. In large cities, school catering plants are being created, which centrally supply school canteens with semi-finished products, flour culinary and confectionery products. The opening hours of school canteens are coordinated with the school administration.
Diet canteens specialize in serving people in need of medical nutrition. In dietary canteens with a capacity of 100 seats or more, it is recommended to have 5-6 basic diets, in other canteens with a dietary department (tables) - at least three. Meals are prepared according to special recipes and technologies by chefs with appropriate training, under the supervision of a dietitian or nurse. The production of dietary canteens is equipped with specialized equipment and inventory - steamers, mashers, steam boilers, juicers.
Canteens - distributing and mobile designed for small teams of workers, employees, usually working in large areas. They mainly carry out only the heating of food coming from other catering establishments in isothermal containers. Such canteens are provided with unbreakable crockery and cutlery.
Canteens should have a sign indicating the legal form, hours of operation. In the design of trading floors, decorative elements are used that create a unity of style. In dining rooms, standard lightweight furniture is used that matches the interior of the room; tables must have hygienic coatings.
Tableware is used faience, glass from pressed glass.
Premises for consumers have a vestibule, wardrobe, toilet rooms. The areas of dining halls must comply with the standard - 1.8 m 2 per seat.
Restaurant- a public catering establishment with a wide range of complex dishes, including custom-made and branded, wine and vodka, tobacco and confectionery, with increased level services combined with leisure activities. Depending on the quality of the services provided, the level and conditions of service, restaurants are divided into classes: luxury, superior, first.
Restaurants provide consumers, as a rule, lunches and dinners, and when serving participants in conferences, seminars, meetings - a full ration. Also, restaurants at railway stations, airports, and hotels provide consumers with a full diet. Restaurants organize various types of banquets and themed parties. Restaurants provide the population Additional services: service of a waiter at home, ordering and delivery of culinary and confectionery products to consumers, including those in a banquet version; reservation of seats in the restaurant hall; rental of tableware, etc.
Leisure services include:
- organization of musical services;
- organization of concerts, variety programs;
- provision of newspapers, magazines, board games, billiards, etc.
Customer service is carried out by head waiters, waiters.
In restaurants of the highest class, as well as serving foreign tourists, waiters must speak foreign languages to the extent necessary to fulfill their duties. Restaurants should have, in addition to the usual signboard, a light one. Exquisite and original decorative elements (lamps, draperies, etc.) are used to decorate halls and rooms. AT trading floor in restaurants of luxury and higher classes there are always a stage and a dance floor.
To create an optimal microclimate in the trading floor in luxury restaurants, an air conditioning system with automatic maintenance optimal parameters temperature and humidity. For restaurants of the highest and first class, a conventional ventilation system is acceptable. Furniture in restaurants should be of increased comfort, corresponding to the interior of the room; tables must have soft cover, in first class restaurants it is possible to use tables with polyester coating. Armchairs should be soft or semi-soft with armrests. Increased requirements are placed on utensils and appliances.
Used dishes made of cupronickel, nickel silver, stainless steel, porcelain and faience with a monogram or decoration, crystal, artistically decorated from hand-blown glass.
The area of the trading floor with a stage and a dance floor must comply with the standard - 2 m 2 per seat.
Dining cars designed to serve passengers of railway transport on the way. They are included in the composition of long-distance trains that travel in one direction for more than a day, have a hall for consumers, a production room, washing department and buffet. Perishable goods are stored in refrigerated cabinets, hatches. Cold appetizers, first and second courses, wine and vodka products, cold and hot drinks, confectionery and tobacco products are sold.
Additional services : peddling goods and drinks. Service by waiters.
Coupe buffets organized in trains with a flight duration of less than a day. They occupy 2-3 compartments; have commercial and utility premises where they are located refrigerated cabinets. Sandwiches, dairy products, boiled sausages, sausages, hot drinks and cold soft drinks, confectionery are sold.
Bar- a catering company with a bar that sells mixed drinks, strong alcoholic, low-alcohol and non-alcoholic drinks, snacks, desserts, flour and bakery products, purchased goods. Bars are divided into classes: luxury, superior and first.
Bars distinguish:
According to the range of products sold and the method of preparation - dairy, beer, coffee, cocktail bar, grill bar, etc.;
According to the specifics of customer service - video bar, variety bar, etc.
Bar service is a service for the preparation and sale of a wide range of drinks, snacks, confectionery, purchased goods, creating conditions for their consumption at the bar or in the hall.
Service in bars is carried out by headwaiters, bartenders, waiters with special education and professional training.
Bars must be illuminated; to decorate the halls, decorative elements are used that create a unity of style. The microclimate is supported by air conditioning or supply and exhaust ventilation. Mandatory bar affiliation- a bar counter up to 1.2 m high and stools with swivel seats 0.8 m high. In the hall there are tables with soft or polyester coating, upholstered chairs with armrests. The requirements for dishes are the same as in restaurants: cupronickel, nickel silver, stainless steel, porcelain and earthenware, crystal, glassware of the highest grades are used.
Cafe- a public catering enterprise intended for organizing the recreation of consumers. The range of products sold is limited compared to the restaurant. It sells branded, custom-made dishes, flour confectionery, drinks, purchased goods. Dishes are mostly simple cooking, an extended range of hot drinks (tea, coffee, milk, chocolate, etc.).
Cafe distinguish:
According to the range of products sold - ice cream parlor, patisserie, dairy parlor;
According to the contingent of consumers - youth cafe, children's cafe;
Service method - self-service, waiter service.
Cafes are not divided into classes, so the range of dishes depends on the specialization of the cafe.
Universal self-service cafes sell clear broths from first courses, second courses of simple cooking: pancakes with various fillings, scrambled eggs, sausages, sausages with a simple side dish.
Cafes with waiter service in their menu have signature, custom-made dishes, but mostly fast food.
Drawing up a menu and, accordingly, recording begins with hot drinks (at least 10 items), then they write cold drinks, flour confectionery (8-10 items), hot dishes, cold dishes.
The cafe is designed for visitors to relax, so great importance has a shop floor decorative elements, lighting, color scheme.
The microclimate is supported by the system supply and exhaust ventilation. The furniture is standard lightweight construction, the tables must have a polyester coating. Tableware is used metal from stainless steel, semi-porcelain, faience, high-quality glass.
In a cafe, in addition to trading floors, there should be a lobby, a cloakroom, and toilet rooms for visitors.
The area norm for one seat in a cafe is 1.6 m 2.
Cafeteria organized mainly at large food and department stores. Designed for the sale and consumption on the spot of hot drinks, dairy products, sandwiches, confectionery and other goods that do not require complex preparation. The sale of alcoholic beverages in cafeterias is not allowed.
The cafeteria consists of a hall and a utility room. Sandwiches, hot drinks are prepared on site, the rest of the products are delivered ready-made. Cafeterias are organized for 8, 16, 24, 32 seats. They are equipped with high four-seater tables. To serve children and the elderly, one or two four-seater tables with chairs are installed.
diner- a public catering establishment with a limited range of dishes of simple preparation for quick service to consumers. The catering service of the diner depends on the specialization.
Eateries are divided according to the range of products sold:
- general type;
- specialized(sausage, dumpling, pancake, pie,
Donut, barbecue, cheburek, tea, pizzeria, hamburger, etc.)
Eateries should have a high throughput, it depends on them economic efficiency, so they are placed in busy places, on the central streets of cities and in recreation areas. Eateries are classified as fast-food establishments, so self-service should be used. In large eateries, several self-service handouts can be organized. Sometimes distributing sections have ledges, each section sells products of the same name with its own settlement node, this speeds up the service of consumers who have little time.
Trading floors are equipped with high tables with a hygienic covering.
The design of the halls must also meet certain requirements of aesthetics and sanitation. From tableware, it is allowed to use dishes made of aluminum, faience, pressed glass. According to standard requirements, snack bars may not have a lobby, a cloakroom, or toilets for visitors. The area of the halls in the snack bars must comply with the standard - 1.6 m 2 per seat.
AT last years appeared new network fast food establishments "Bistro". In Moscow, the Russian Bistro company successfully operates, which opens numerous enterprises of this type. The bistro specializes in Russian cuisine (patties, pies, broths, salads, drinks).
Specialized enterprises with intensive workload have higher economic indicators than enterprises of a universal type, since the turnover seats may be higher than in other companies. Specialized enterprises more fully satisfy the needs of visitors with certain products than universal enterprises.
A narrow range of dishes allows you to automate service processes and create businesses such as cafes, vending machines, snack bars. It is recommended to open such enterprises where a large number of people: at entertainment institutions, stadiums, sports palaces.
Public catering (catering) is an industry National economy engaged in the production and sale of prepared food and semi-finished products. Such enterprises include: a restaurant, a cafe, a bar, a canteen, a pizzeria, a coffee shop, culinary and confectionery shops, dumplings, pancakes, as well as different kinds"fast food". All public catering enterprises are divided into: public and private. The above institutions are more typical for private sector institutions. The public sector includes catering establishments for children, schoolchildren, military personnel, the elderly, people undergoing treatment in a hospital and other similar establishments.
Term "public catering" was more used in Soviet times, and today in most countries of the world the concept of "restaurants", "restaurant business", "restaurant business" is used to refer to this industry. But in any case, these are enterprises that provide catering services to the population through the production of culinary products, their sale and catering for various groups of the population.
All establishments of the restaurant industry, depending on the trade and production activities, the range of products, the forms of consumer service used, are divided into the following main types: procurement, pre-preparation, and having a complete production cycle.
To blank establishments include enterprises in which raw materials are processed and various semi-finished products, culinary and confectionery products are produced from it to supply them to pre-cooking establishments. These enterprises have at their disposal large warehouses, refrigeration and freezing chambers, specialized vehicles, both refrigerated and uncooled, high-performance technological equipment. Such production equipment is necessary for the uninterrupted production, storage, transportation and sale of semi-finished products and finished products, which provides high performance and product quality. Such enterprises include various culinary, confectionery, flour shops, as well as specialized shops.
To pre-training establishments include enterprises in which most of the dishes and culinary products are produced from semi-finished products obtained from procurement enterprises and organize customer service. These include snack bars, cafes, bars, individual restaurants.
For institutions that have completed production cycle, include enterprises that have conditions for the processing of raw materials, the production of semi-finished products, lunch, culinary and confectionery products and their sale to the population. These include enterprises that have both production facilities and service trading floors (dining and banquet halls). These are large restaurants, cafes, pizzerias, etc.
A distinctive feature of the establishments restaurant business consists in the fact that they produce and sell products, as well as organize its consumption in dining rooms, combining it with cultural recreation and entertainment for consumers. This greatly complicates the work of restaurant business establishments and increases the responsibility for servicing, both management and the whole service personnel.
Type of catering establishment- type of enterprise with characteristic features of service, the range of culinary products sold and the range of services provided to consumers. In accordance with the classification of restaurant enterprises, depending on the forms of service, the interior of the dining and banquet hall, location, comfort, type and range of products, all restaurant business establishments are divided into the following types: restaurants, bars, cafes, snack bars, canteens.
Also, when determining the type of restaurant establishment, such indicators are taken into account as: - the range of finished products sold, its variety and complexity of preparation, - production and technical equipment, architecture, interior design and layout, material base, - the quality of service and service, - the level of qualification of the attendants , - methods and forms of service, - the provision of related consumer services, - the contingent of the serving population, - the location of the institution.
Restaurant is a catering company with a wide range of complex dishes, including custom-made and branded, wine and vodka, tobacco and confectionery products, with an increased level of service, combined with a stylish and original design and the interior of the premises, as well as the organization of cultural recreation and entertainment for restaurant visitors. The following restaurants are distinguished: - according to the range of products sold: with national cuisine, with the cuisine of the countries of the world (Italian, French, Japanese), as well as a beer restaurant, fish, etc. - by location: restaurant at the hotel, at the recreation area, at the station, dining car, at sea vessel etc.
The restaurant is the most comfortable catering establishment, with a wide range of complex dishes, including custom-made and branded ones. A custom dish is a dish that requires individual preparation and presentation after receiving an order from the consumer.
Signature dishes include dishes that are prepared on the basis of a new recipe and technology or a new type of raw material. These dishes reflect the specifics of this food object. They must be different original design, successfully combine products according to taste properties. Service in restaurants is carried out by highly qualified waiters and cooks. The owner of the restaurant business is called a restaurateur; both words are derived from the French verb restaurateur(restore, strengthen, feed).
Restaurateur- this is a person on whom the success and future of the restaurant depends, this is a manager who controls any event taking place in the restaurant, and is also in charge of all the affairs of the restaurant, such as:
Organization, planning and coordination of restaurant activities.
Provides high level production efficiency, implementation new technology and technology, progressive forms of service and labor organization.
Exercises control over rational use material, financial and human resources, evaluation of the results of production activities and the quality of customer service.
Studying consumer demand for restaurant products.
Makes decisions on personnel matters positions held by restaurant employees;
Applies measures to encourage distinguished employees, controls the production and labor discipline and much more.
Bar is a drink bar with a limited range of products that sells mixed, strong alcoholic, low alcohol and non-alcoholic drinks, immediate consumption, snacks, desserts, flour confectionery and purchased goods. According to the range of products sold, bars are divided into: dairy, beer, wine, coffee, cocktail bars, grill bars, fresh bars, etc.; according to the specifics of service: - video bar, variety bar, karaoke bar, etc.; by operating time - day and night. Some bars may be part of a restaurant or hotel.
Term "bar" comes from the name of a specialized counter, behind which alcohol is poured. Most often, behind the bar, out of reach of the client, there are decorative shelves filled with glasses and bottles of alcohol. Sitting right at the bar, you can order various dishes from the menu, even if the bar is part of the restaurant and the main order is placed in another area of the establishment.
In Switzerland, for example, there may be bars such as:
Sports bar frequented by sports fans who come to watch sport games and meet other fans.
A cop bar frequented by cops on duty.
Vega bar for yogis, without alcoholic drinks.
A biker bar frequented by bikers,
Cafe- an enterprise for organizing catering and recreation for visitors with a limited range of products compared to a restaurant. It sells branded, custom-made dishes, products and drinks. Depending on the range of products sold, cafes are divided into general enterprises and specialized ones.
General cafe is a public catering facility with a wide range of hot and cold drinks, bakery and confectionery products, dishes and culinary products of simple preparation, fermented milk products.
Specialized cafes are created depending on: the range of products sold: an ice cream parlor, a patisserie, a dairy café, a coffee house (hot drinks, mainly coffee), a quick service bistro; by contingent - youth, children's, Internet cafes, etc.
Cafes are also distinguished by the method of service: self-service, individual service by waiters.
Dining room - publicly available or serving a certain contingent of a catering establishment that produces and sells dishes in accordance with a menu varied by day of the week. According to the range of dishes sold, canteens are divided into general type and dietary. According to the serving contingent of consumers - school, student, worker, etc. By location - public, at the place of study, work.
diner- a catering establishment with a limited range of dishes of simple preparation, from a certain kind raw materials and designed for quick service to visitors. According to the range of products sold, snack bars are divided into general and specialized enterprises: dumplings, sausages, pancakes, patties, donuts, chebureks, barbecue, tea, etc.; by type of implementation - snack bar, bistro, cafeteria, etc.
There are also the following types of catering establishments:
Complex catering enterprise: - combining in a single complex of various types of catering establishments, for example: a restaurant, a cafe, a snack bar and a culinary shop; - catering establishments designed to serve certain operating institutions and enterprises (the so-called "Closed network").
Public catering establishments - mass catering establishments accessible to all groups of the population, in contrast to catering establishments designed to serve certain operating institutions and enterprises (the so-called “closed network”).
Catering network- a single-managed group of organizationally and technologically interconnected catering enterprises with the necessary related enterprises ("McDonald's").
To date, in the public catering system, there are mark-up categories “luxury”, “highest”, “first”, “second” and “third”. Public catering facilities of the public network belong to the first three categories. The objects of public catering of the third category include canteens of educational institutions and industrial organizations.
The first and second mark-up categories are assigned by the commission of the main department of the consumer market.
Currently, enterprises of the second mark-up category have received priority development - these are public catering facilities, which have a mark-up on products own production does not exceed 70%.
Catering Class- aggregate hallmarks enterprises of a certain type, characterizing the quality of services provided, the level and conditions of service. According to the level and methods of service, the range of services provided, technical equipment, the range of products sold and the qualifications of the staff, restaurants and bars are divided into three classes: deluxe, superior, first.
Suite- sophistication of the interior, high level of comfort, a wide range of services, a range of original gourmet custom-made and signature dishes, products for restaurants, a wide selection of custom-made and branded drinks, cocktails for bars.
Higher- originality of the interior, comfort, choice of services, a diverse range of original gourmet custom-made and signature dishes, products for restaurants, a wide selection of custom-made and branded drinks, cocktails - for bars.
First- harmony, comfort and choice of services, a diverse range of signature dishes, products and drinks of complex preparation for restaurants, a set of drinks, simple cocktails, including custom-made and branded drinks - for bars. Cafes, canteens and snack bars are not divided into classes.
Public catering is a service for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the sale and (or) consumption of products on the spot, as well as conditions for leisure activities (Article 346.27 of the Tax Code of the Russian Federation). Manufacturing involves mixing products (eg preparing salads, sandwiches) and/or modifying their original properties (eg frying frozen convenience foods or fresh meat). This is what catering differs from the sale of finished products at retail (letter of the Ministry of Finance of the Russian Federation dated 04.28.07 No. 03-11-05 / 85). And leisure services include organizing music services, holding concerts, variety shows and video programs, organizing board games (for example, billiards), etc.
Entrepreneurs and companies that provide catering services through public catering facilities can be transferred to pay a single tax on imputed income:
- having a visitor service hall (the area of the premises should be no more than 150 sq. m.);
- do not have a customer service hall.
At the same time, the public catering facility must belong to the taxpayer on the basis of ownership or be provided to him for use under a lease agreement or other similar agreement (letter of the Ministry of Finance of the Russian Federation dated 03.20.07 No. 03-11-04 / 3/72). At the same time, a taxpayer who produces and sells alcoholic beverages is not entitled to work on the “imputation”. But if purchased alcohol and beer are sold through a public catering facility, then such activity can be transferred to the payment of UTII (letters of the Ministry of Finance of the Russian Federation dated 18.01.08 No. 03-11-04 / 3/6, dated 12.17.07 No. 03- 11-04/3/497). In addition, activities for the production and sale of alcoholic cocktails obtained by mixing the relevant ingredients by a bartender in restaurants, cafes, bars and other public catering facilities also fall under the “imputed” regime (letter of the Ministry of Finance of the Russian Federation dated 16.06.08 No. 03-11-04 / 3/275).
In addition, a company that does not sell food products through public catering facilities, but delivers them to customers at home or in the office, is not transferred to the “imputation” (letters of the Ministry of Finance of the Russian Federation of July 25, 07 No. 03-11-04 / 3/295). An organization engaged in such activities must apply either a general or a simplified taxation regime.
Catering facility with service hall
An object of a public catering organization with a visitor service hall is a building (part of it) or a structure intended for the provision of catering services, which has a specially equipped room (open area) for the consumption of finished culinary products, confectionery, purchased goods and leisure activities. This category includes restaurants, bars, cafes, canteens and eateries (paragraph 20 of article 346.27 of the Tax Code of the Russian Federation).
If the taxpayer provides catering services to visitors in the service hall, then when calculating UTII, a base yield of 1,000 rubles per month should be applied. At the same time, the physical indicator of profitability is the area of the customer service hall in square meters(Clause 3, Article 346.29 of the Tax Code of the Russian Federation).
The area of the hall is understood as the area of a specially equipped room intended for the consumption of finished products, confectionery and purchased goods. The size of the area is determined on the basis of title and inventory documents. These include:
— documents containing the necessary information about the appointment, design features and layout of premises;
- contract for the sale of non-residential premises;
— technical certificate, plans, schemes, explications;
- a lease (sublease) agreement for non-residential premises or a part thereof;
- permission to serve visitors in an open area and other documents.
When determining the value of a physical indicator, it should be remembered that the area of the visitors' service hall includes only a place that is intended directly for eating and spending leisure time. Such premises as, for example, a kitchen, a place for distributing and heating finished products, a cashier's place, utility rooms, etc., should not be included in the area of \u200b\u200bthe customer service hall (letter of the Ministry of Finance of the Russian Federation dated 03.21.08 No. 03-11-04 / 3 / 143).
A catering facility may have several separate customer service halls. The Ministry of Finance in this situation recommends taking into account title and inventory documents. So, if according to the documents the objects are not separated, the premises are recognized as one object of the catering organization. The area of the service hall in such a situation is calculated in total for all premises. Otherwise, the area of the service hall should be calculated for each room separately (letters of the Ministry of Finance of the Russian Federation dated 30.03.07 No. 03-11-04/3/98, dated 08.02.07 No. 03-11-04/3/41).
And when in the same room are different types activities, for example, catering and retail services are provided, then when calculating the tax, the total area premises. This position is taken by specialists of the Ministry of Finance (letter of the Ministry of Finance of Russia dated 03.07.08 No. 03-11-04/3/311). Argument: Chapter 26.3 of the Tax Code does not provide for the distribution of the area of the trading floor (visitor service hall) when several types of activities are carried out on the same area. This means that in the described situation, the calculation of UTII for the provision of catering services is based on the total area of the customer service hall, and retail- the total area of the trading floor.
No service hall
If a catering facility does not have products specially equipped for consumption, then it is recognized as a catering facility that does not have a customer service hall (Article 346.27 of the Tax Code of the Russian Federation). Such objects include kiosks, tents, culinary shops (sections, departments) and other similar public catering outlets. An example is the manufacture and sale of whites and pasties through a trailer on the market. Such activities relate to catering services that fall under UTII (letter of the Ministry of Finance of the Russian Federation dated February 20, 08 No. 03-11-05 / 36). Please note: since 2009, the implementation through vending machines goods or catering products (for example, coffee) manufactured in these vending machines will be classified as retail trade (Federal Law No. 155-FZ of July 22, 2008).
Now the issue of taxation of such machines is controversial. So, from January 1, 2008, vending machines were included in the list of stationary trade objects that do not have trading floors (Article 346.27 of the Tax Code of the Russian Federation). However, the Ministry of Finance indicated: if culinary products of own production (soups, drinks made from dry ingredients and water) are sold through a vending machine, UTII is paid as when providing catering services through catering organizations that do not have a customer service hall (letters dated March 28, 2008 No. 03-11-02/35, dated 12.05.08 No. 03-11-05/119).
When calculating a single tax on catering services without a customer service hall, a base income of 4,500 rubles per month should be applied (clause 3 of article 346.29 of the Tax Code of the Russian Federation) and a physical indicator - the number of employees, including an individual entrepreneur (clause 3 of article 346.29 of the Tax Code of the Russian Federation) .
Public catering enterprises have many problems with the calculation of UTII: unclear criteria by which they fall under the "imputation"; difficulties in determining the area of the service hall; problems if there are several halls, etc.
Federal Law No. 85-FZ of May 17, 2007 “On Amendments to Chapters 21, 26.1, 26.2 and 26.3 of Part Two of the Tax Code Russian Federation”(hereinafter - Law No. 85-FZ) many significant changes have been made that relate to catering establishments, which will begin to operate from January 1, 2008.
Firstly, vending machines have been excluded from catering facilities that do not have a customer service hall, legislators have replaced them with culinary shops (sections, departments).
Secondly, the production and sale of excisable goods specified in subpara. 3 and 4 paragraph 1 of Art. 181 of the Tax Code of the Russian Federation. Recall that these subparagraphs correspond to alcoholic products (drinking alcohol, vodka, alcoholic beverages, cognacs, wine and other food products with an ethyl alcohol volume fraction of more than 1.5%, with the exception of wine materials) and beer. It turns out that in the new year, the sale of alcohol and beer through public catering facilities will be taxed in accordance with other taxation regimes.
In addition, from January 1, 2008, the provision of public catering services by educational, health and social security also will not be subject to UTII. It is assumed that the provision of such services is inextricably linked with the functioning of these institutions, that is, catering is not for them independent view entrepreneurial activity(subclause 8, clause 2, article 346.26 of the Tax Code of the Russian Federation).
15.1. The main criteria determining which catering establishments fall under UTII
In accordance with Art. 346.26 of the Tax Code of the Russian Federation, by decision of the regional authorities, such activities as “the provision of catering services carried out using a hall with an area of \u200b\u200bno more than 150 sq. m.
That is, three conditions must be met:
1) the activity is a catering service;
2) the company has a customer service hall;
3) the area of the hall does not exceed 150 sq. m.
In addition, regardless of their desire, organizations and entrepreneurs providing public catering services through public catering facilities that do not have halls for serving visitors should switch to “imputation”.
According to the definition given in the Law, “a public catering facility that does not have a customer service hall is a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, vending machines and other similar public catering outlets.
When providing catering services through catering facilities that do not have visitor service halls, a physical indicator “number of employees, including individual entrepreneurs” has been established with a base income of 4,500 rubles.
Catering services include:
1) meals in restaurants, bars, cafes, canteens, snack bars and other types of enterprises, according to OKUN - group codes 122100;
2) organization of leisure (musical accompaniment, concerts, variety programs and video demonstrations, provision of press and board games) - group codes 122500.
According to the definition of public catering services given in the Law - "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, as well as leisure activities" . Accordingly, public catering services in relation to their provision through public catering facilities that do not have visitor service halls include:
– production of culinary products and confectionery products, including those ordered by consumers;
– sale of culinary products outside the enterprise;
– a complete set of culinary products for the journey, including for tourists for self cooking culinary products;
– delivery of culinary products, confectionery products and customer service at workplaces and at home;
- delivery of culinary products and confectionery products on orders and customer service along the route of passenger transport (including in a compartment, cabin);
– delivery of culinary products and confectionery on orders and room service;
When providing these services, a significant number of employees can be involved, at the same time, this is the most difficult income for the tax authorities to control. In this case, the changes introduced led to the established value of the base yield (clause 9, clause 2, article 346.26) and guaranteed tax revenue to the budget.
According to officials, there is a closed list of catering services that fall under UTII, and it consists of only two items. Meanwhile, according to OKUN, the “Public catering services” group includes much more species activities. For example, the manufacture of culinary products and confectionery - code 122200.
The fact is that, for the sale of culinary products (code 122400), a visitor service hall is not required. That is why it does not fall under UTII activity restaurants, canteens, cafes, when they sell their products through stores. The same applies to stalls selling grilled chicken, donuts, pies, and so on. For such types of business, organizations must pay taxes in general order or the simplified system.
For public catering enterprises using UTII, there is no restriction on the form of payment. Therefore, they can pay with them both in cash and by bank transfer.
They have such a right, because the restriction in the form of payment is set only for retail. Here you can pay in cash or by plastic card is an prerequisite. And for catering companies, the method of obtaining money is not important. This is also confirmed by the Federal Antimonopoly Service of the Volga-Vyatka District in the Decree of August 9, 2004 in case N A28-11959 / 2003-601 / 21.
If a company has opened a canteen only for its employees and gives them lunch coupons free of charge, then such activity does not fall under the “imputed” tax. In such a situation, the organization pays for the food of employees at the expense of its own profit, therefore, this activity is not aimed at generating income.
And if a company that has a canteen feeds not only its employees, but also employees of other organizations, then the activity of the canteen falls under UTII.
You also have to pay UTII if only employees of the company eat in the canteen, but for money. After all, the dining room takes a fee for lunch, that is, it receives income, which means it is engaged in entrepreneurship.
15.2. Determining the area of the service hall
In accordance with Art. 346.27 of the Tax Code of the Russian Federation, “The area of \u200b\u200bthe trading floor (visitor service hall) is the area of \u200b\u200ball premises and open areas used by the taxpayer for trade or public catering, determined on the basis of inventory and title documents, with the exception of utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which visitors are not served.
That is, the code clearly states that the footage of utility rooms and offices, as well as kitchens, warehouses and other utility rooms, is not taken into account.
If a separate agreement is concluded for each premises used for serving visitors (for example, a lease agreement), then each such area should be considered as a separate object and it is not necessary to add them up in order to determine whether their total area does not exceed 150 m2 and you need to whether to pay UTII.
In its Letter No. 03-06-05-05/12 dated October 20, 2004, the financial authority considered the situation where a catering company rented several premises in one mall. Each of them has a CCP, each has its own lease agreement, which indicates the area specific premises- less than 150 sq. m. However, if you add up all the areas, then more than 150 square meters will come out. m.
According to the Ministry of Finance, in such a situation, it is not necessary to add up the area of \u200b\u200bthe premises. They are independent cafes and bars, and therefore all fall under UTII.
If one lease agreement is concluded for several premises, then it is better for organizations to protect themselves from possible claims of the inspector and nevertheless conclude their own lease agreement for each premises.
Organizations also retain the right to pay UTII for those facilities whose area does not exceed 150 sq. m, if one of the catering facilities has an area of \u200b\u200bthis bar.
The Ministry of Finance of Russia, in Letter No. 03-06-05-02/22 dated December 21, 2004, supported the taxpayers. The tax authorities agreed that organizations whose area of one of the stores exceeds 150 sq. m, they can still switch to UTII at other points.
When calculating UTII, you can not take into account the area occupied slot machines. But only if they are not standing in the common room, but, for example, separated from it by a partition. And, of course, this division should be reflected in the documents for the premises. It is necessary that they show what the total footage of the hall is and how much slot machines occupy.
But in any case, public catering enterprises will have to take into account the area of the stage when calculating the "imputed" tax. After all, it is designed for artists to perform in front of visitors. According to OKUN, services such as organizing variety shows, holding concerts are classified as catering services (code 122500). Given this, the stage area must be subject to UTII.
When set to warm time years of additional tables on outdoors Catering establishments will have to lay down the area serving visitors.
According to paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, only those public catering establishments in which the area of the customer service hall does not exceed 150 square meters are transferred to the payment of tax on imputed income. m. Moreover, the Code does not give the right to regional authorities to change this figure.
If the total area of the service hall, taking into account the summer cafe, exceeds 150 sq. m, then the company will have to switch from paying tax on imputed income to the usual taxation system. True, only for those few months in which the summer cafe operates. Moreover, it will not work to switch to a simplified taxation system in such a situation. After all, you can start working on the “simplified” plan only from January 1.
There are two ways to avoid switching from imputed income tax to regular taxation in this situation.
The first method is suitable for enterprises in which the area of service halls exceeded the limit established by the Tax Code (150 sq. M) slightly.
According to Art. 346.27 of the Tax Code of the Russian Federation, the area of the visitor service hall is determined on the basis of inventory and title documents. When applying to open a summer cafe (or summer trade), you need to make sure that the area of \u200b\u200bvisitor service rooms does not exceed 150 square meters. m.
The area of the restaurant hall is 100 sq. m. In summer, the restaurant received permission to use the area adjacent to the building - 70 sq. m. m. But in the accompanying documentation, the director of the restaurant indicated that only 40 sq. m. m. The rest of the area will be used for an open kitchen.
Thus, the total area of the visitor service hall was:
100 sq. m + 40 sq. m = 140 sq. m.
Therefore, the restaurant can continue to pay tax on imputed income.
Second method: suitable for catering establishments, if the total area of service halls is significantly more than 150 sq. m.
After obtaining permission to use the area adjacent to the building, rent it out to a trusted person. As an option: the restaurant owner can obtain a certificate of an individual entrepreneur and rent space from the enterprise. In this case, the area of service halls for the purpose of paying tax on imputed income will need to be considered separately. And if the area of the summer hall is less than 150 sq. m, then there are no grounds for switching to a common taxation system.
If the bar is not separated from the gambling hall in any way, then the tax authorities demand that the entire area of the premises be included in the calculation of the single tax (of course, provided that it does not exceed 150 sq. M). In this case, the data is taken from the certificate of the technical inventory bureau.
You can get out of this situation. We offer two ways to solve the problem.
First way. You can separate the bar room with some kind of partition. If the partition is decorative, then its installation can be reflected in the plan of the room, approving the change in the layout with an internal administrative document.
But, of course, it is better that the technical inventory authorities (BTI) confirm the presence of the partition and indicate this in the technical passport of the premises, plan, diagram ... In addition, it would not be superfluous to indicate the purpose of the property in the papers. In this case, the tax authorities will no longer have a reason to complain. And single tax for activities related to trade, you need to pay only from the area that is occupied by the bar.
The second way. Part of the premises allocated for a bar or cafe must be leased to a subsidiary or individual entrepreneur. Then it turns out that a separate legal (or natural) person is engaged in the “imputed” type of activity. And the company itself only leases its space.
UTII in this case will be paid from the area specified in the lease. And the inspectors will have no doubts.
Additionally, we would like to advise you to conclude a lease for a period of less than a year, and then extend it (or conclude a new one). In this case, you do not have to register this agreement.
15.3. Features of calculating UTII for catering
Catering services that fall under UTII are the sale of not only products own production but also purchased food and beverages.
Retail is defined in Art. 346.27 of the Tax Code of the Russian Federation. It also says that retail sales do not include the sale of food and beverages (including alcoholic) in bars, restaurants, cafes and other catering outlets. And it is emphasized: it does not matter whether these goods are sold in the packaging and packaging of the manufacturer or not.
Moreover, in state standard it is clearly stated that the services of restaurants and other establishments include the sale of purchased goods (clauses 4.2.1, 4.2.2, 4.2.3 GOST R 50764-95).
The sale of cigarettes in the customer service area is also considered to be catering.
In those regions where the K2 coefficient does not have a fixed value, but depends on the type of establishment, the company needs to decide which type of its catering business belongs to. Indeed, for restaurants and bars, this coefficient is higher than for cafes, eateries, and even more so, canteens. Such a scale of K2 values has been introduced, for example, in the Vologda Oblast, Krasnodar, and Krasnoyarsk Territories.
The standard by which the type of enterprise can be determined is GOST R 50762-95. This is what the courts often use. Here is one of the arbitration cases.
Tax inspectors tried to prove that the catering point is not a canteen, but a cafe. And all because the institution is open until the evening, sells alcoholic beverages and has a waiter on its staff.
The judges did not support the inspection. Their decision was based on the requirements of GOST R 50762-95, according to which the cafe must have a ventilation system, stainless steel cutlery, and high-quality glassware. This food point does not have all this, therefore it is not a cafe, but a canteen (Resolution of the Federal Antimonopoly Service of the East Siberian District of September 17, 2003 No. A33-3497 / 03-S3S-F02-2717 / 03-S1). Accordingly, the company must take into account a small correction factor established for canteens.
In accordance with the letter of the Ministry of Finance of the Russian Federation dated July 3, 2006 N 03-11-02 / 150, the delivery of culinary products and confectionery products manufactured by a public catering enterprise for general educational institutions and temporary detention facilities cannot be classified as public catering services, since as it does not meet the definition of the concept of "catering services".
A public catering facility with a visitor service hall is a building (part of it) or a structure intended for the provision of public catering services, which has a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities. This category of public catering facilities includes restaurants, bars, cafes, canteens, snack bars.
In this case, the public catering enterprise provides only services for the delivery of its culinary products and confectionery products and does not participate in the creation of conditions for the consumption and (or) sale of its products.
In addition, general education educational establishments and temporary detention facilities, to which a public catering enterprise supplies its products, do not have specially equipped premises for the consumption of manufactured culinary products and confectionery products (canteens), as well as separate facilities for their sale (kiosks, tents, etc.).
At the same time, in accordance with Article 346.27 of the Code, public catering services include 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, as well as for leisure activities.
Thus, the activities carried out by a public catering enterprise for the delivery of culinary products and confectionery products manufactured by it for general educational institutions and temporary detention centers cannot be classified as public catering services, since it does not meet the definition of the concept of "public catering services".
In view of the foregoing, such activities should be taxed in accordance with the generally established procedure or in accordance with the simplified taxation system.
With its letter dated September 11, 2007 No. 03-11-04 / 3 / 359 “On the manufacture of culinary products and the sale of purchased goods”, the Ministry of Finance of Russia answers the following question:
Will the activities of the organization for the manufacture of culinary products, confectionery, from 2008 fall under the taxation system in the form of UTII?
The organization provides services for the manufacture of culinary products, confectionery products, and creates conditions for their consumption and sale, as well as conditions for the consumption and sale of purchased goods, including alcoholic beverages and beer, both in the manufacturer's packaging and packaging, and without such packaging and packaging . In addition, the organization, at the same time, creates conditions for leisure activities through catering facilities, with a service hall area of no more than 150 square meters. m for each catering facility.
Answer: According to Article 346.27 of the Code, catering services include 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, as well as leisure activities .
At the same time, from January 1, 2008, the amendments introduced by the Federal Law of May 17, 2007 No. 85-FZ “On Amendments to Chapters 21, 261, 262 and 263 of Part Two of the Tax Code of the Russian Federation” come into force.
This Law amended Article 346.27 of the Code, which, in particular, clarified the concept of “public catering services”.
Public catering services will not include services for the production and sale of excisable goods specified in subpara. 3 and 4 paragraph 1 of Art. 181 of the Code.
Thus, catering services will not include the production and subsequent sale of drinking alcohol, vodka, alcoholic beverages, cognac, wine and other food products with an ethyl alcohol volume fraction of more than 1.5 percent (except for wine materials), as well as beer.
Therefore, if an organization manufactures those listed in paragraphs 3-4 of Art. 181 of the Code excisable goods and further sells these goods through a public catering facility, then such activities are not subject to transfer to the taxation system in the form of a single tax on imputed income, and must be taxed under the general taxation regime.
If the organization sells through the catering facility acquired for subsequent sale listed in paragraphs 3-4 of Art. 181 of the Code excisable goods, then such activities can be classified as public catering services and, accordingly, transferred to the taxation system in the form of a single tax on imputed income.
In addition, according to new edition Chapter 26.3 of the Tax Code of the Russian Federation (subclause 8, clause 2 of Article 346.26 of the Tax Code of the Russian Federation) from January 1, 2008, the provision of public catering services by educational, healthcare and social security institutions is not transferred to the payment of UTII, that is, the payment of a single tax on imputed income is not the provision of public catering services is transferred if this is an integral part of the functioning of these institutions and these services are provided directly by the institutions themselves.
In view of the foregoing, the entrepreneurial activity of the organization related to the provision of services for the manufacture of culinary products and confectionery products, as well as the creation of conditions for the consumption and sale of these products and purchased goods, including alcoholic beverages and beer in the packaging and packaging of the manufacturer and without such packaging and packaging; for leisure activities through public catering facilities, with an area of \u200b\u200bthe hall for serving visitors no more than 150 sq. m. for each object, in 2008 can be transferred to the taxation system in the form of UTII, subject to the norms established by Article 346.26 and Article 346.27 of the Code regarding entrepreneurial activity in the provision of public catering services, taking into account the new version of Chapter 26.3 of the Code.
15.4. Provision of car storage services Vehicle their clients
In accordance with the current version of Article 346.27 of the Tax Code of the Russian Federation, paid parking lots are areas (including open and covered areas) used as places for providing paid services for the storage of vehicles. Moreover, in Chapter 26.3 of the Tax Code of the Russian Federation it was not indicated on the basis of which documents the parking area should be determined and what should be included in it.
Now legislators have introduced the concept of "parking area". This is the total area land plot, where a paid parking lot is located, determined on the basis of title and inventory documents.
Many trade organizations and public catering organizations maintain paid parking lots designed to store customers' vehicles.
In accordance with paragraph 4.1 of paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, activities related to the provision of services for the storage of vehicles in paid parking lots fall under the taxation system in the form of a single tax on imputed income. According to paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation, the physical indicator of the basic profitability for this type of activity is the parking area (in square meters).
Article 346.27 of the Tax Code of the Russian Federation determines that paid parking lots are areas (including open and closed areas) used as places for the provision of paid services for the storage of vehicles. The Ministry of Finance of Russia, in Letter No. 03-06-05-04/143 dated May 25, 2005, clarified that the parking area should be determined based on technical documentation to this object.
In the new wording of article 346.27, the “parking area” has been changed. Now this is the total area of the land plot on which paid parking is located, determined on the basis of title and inventory documents.
That is, on the one hand, when calculating the physical indicator, we were obliged to take into account the entire area of the land plot, and on the other hand, it was finally determined that this area should be calculated on the basis of inventory and title documents.
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The power of fact. Catering.
Technologist-technologist of public catering - fuel and energy complex and LLC "Obschepit"
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Industry Composition
The catering industry includes:
This also includes specialized catering establishments. different types, which develop and sell culinary products of a homogeneous assortment, taking into account the specifics of service and organization of consumer leisure. Among them are restaurants, cafes, cafeterias, canteens, pubs, dumplings, snack bars, patties, puffs, etc.
Catering establishments
Catering company- the general name of the organization that provides catering services through: the production of culinary products, its sale and catering for various groups of the population.
- Restaurant- a public catering establishment with a wide range of complex dishes, including custom-made and branded ones. It is distinguished by a high level of service in combination with the organization of recreation for visitors. According to the range of products sold, restaurants can specialize as: fish, beer, with national cuisine, etc.
- Bar- differs by a limited range of products: alcoholic and non-alcoholic drinks, snacks, desserts, flour confectionery and bakery products. The working premises of bars do not provide for cooking, as well as washing greasy dishes. Way of implementation - through the bar counter. According to the assortment, bars are divided into: dairy, beer, wine, cocktail bars, grill bars, etc. According to the specifics of the additional service - video bar, variety bar, strip bar, etc. By operating time, day and night bars are also distinguished .
- Cafe- an enterprise for organizing catering and recreation for visitors with a limited product range compared to a restaurant. According to the range of products sold, they are divided into: ice cream cafe, confectionery cafe, dairy cafe; according to the contingent - for youth, children, etc. .
- Dining room- a publicly accessible or serving a certain contingent of a catering enterprise that produces and sells culinary products. According to the range of dishes sold, canteens are divided into general type and dietary. The dietary canteen specializes in the preparation and sale of dietary meals.
- Canteen-distributing- a catering company that sells imported finished culinary products.
- diner- a catering establishment with a limited range of dishes of simple preparation, designed to quickly serve visitors. According to the range of products sold, snack bars are divided into general and specialized enterprises: dumplings, sausages, pancakes, patties, donuts, chebureks, shish kebabs, tea, wine glasses, puffs, etc.; by type of implementation - snack bar, bistro, cafeteria, etc.
- Pizzeria- a kind of modern catering enterprise, which can combine both the format of a cafe and a restaurant. Restaurant-style pizzerias are often referred to as trattorias, due to the extended menu and higher trade margins compared to cafe-style pizzerias. In any case, the menu of both formats should have a wide selection of pizza.
- Cooking shop- a public catering enterprise that has its own culinary production and sells culinary products, semi-finished products, flour bakery and confectionery products and purchased food products to consumers. It is allowed to organize a cafeteria in the trading floor of a culinary store.
- Kiosk (selling kebabs, shawarma, hot dogs, etc.)
Integrated catering enterprises simultaneously perform the functions of several specialized enterprises catering, for example: a restaurant, a cafe, a snack bar and a cookery store.
Catering establishments can be located both in public places accessible to all citizens (the so-called public network), and on the territory of institutions and enterprises, serving only persons working there (the so-called closed network). In the public network, in addition to individual enterprises of different owners, single-managed groups of technologically interconnected catering enterprises and related enterprises are distinguished. These sub-networks - if there is a single owner - are also called "power networks" from an organizational point of view. The largest of them have branded (“Russian Bistro”, “McDonald's”) or functional (“School Canteen Network”) names.
AT economic analysis and when designing catering establishments, they are characterized by such indicators as capacity (number of seats in the dining room), productivity (number of dishes produced per shift).
Catering in the USSR
In 1923, in Moscow, on the basis of the Central Commission for Combating the Consequences of Famine under the All-Russian Central Executive Committee (“Posledgol”) and with the support of
In the USSR, the systematic organization of public catering began in the years of the first five-year plan, in the era of industrialization. For this, they were designed and built in largest cities giant kitchen factories (in Minsk, for example, 400 people worked), and smaller ones - catering shops, classical type procurement organization of public catering. Their main products - ready-made meals for delivery to factory canteens and semi-finished products for delivery to culinary stores have contributed to significant time savings in household. Speaking in terms of that era, the development of factories, workshops and public catering establishments “contributed to the restructuring of the life of working people on socialist principles and the liberation of the population, especially women, from home cooking. It gave women the opportunity to actively participate in the social and cultural life of society. Public catering at enterprises and especially at schools (the pre-revolutionary school did not know hot lunches) made it possible to provide good nutrition during the working day and study, and to create a normal regimen for health.
