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Консультация № 65643
05.12.2006, 15:33
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Добрый день Уважаемые эксперты.
Обязана ли организация перейти на ЕНВД если торговая площадь (площадь ресторана) меньше 150 квадратных метров. Если можно прошу ответить срочно.
Буду очень благодарен всем ответившим экспертам.
Обязана ли организация перейти на ЕНВД если торговая площадь (площадь ресторана) меньше 150 квадратных метров. Если можно прошу ответить срочно.
Буду очень благодарен всем ответившим экспертам.
Обсуждение
Неизвестный
05.12.2006, 23:37
общий
это ответ
Здравствуйте, Начинающий адвокат!
В соответствии с подпунктом 8 пункта 2 статьи 346.26 НК система налогообложения в виде единого налога на вмененный доход применяется по решению субъекта Российской Федерации в отношении, в частности, деятельности по оказанию услуг общественного питания, осуществляемых при использовании зала обслуживания посетителей площадью не более 150 квадратных метров. Т. е. по НК Ваша организация обязана перейти на ЕНВД, но вообще-то надо читать закон о ЕНВД Вашего субъекта РФ.
В соответствии с подпунктом 8 пункта 2 статьи 346.26 НК система налогообложения в виде единого налога на вмененный доход применяется по решению субъекта Российской Федерации в отношении, в частности, деятельности по оказанию услуг общественного питания, осуществляемых при использовании зала обслуживания посетителей площадью не более 150 квадратных метров. Т. е. по НК Ваша организация обязана перейти на ЕНВД, но вообще-то надо читать закон о ЕНВД Вашего субъекта РФ.
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