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 service personnel.

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

The restaurant, as an independent unit or as part of a hotel complex, produces and offers food to its visitors in order to satisfy their gastronomic desires. The economic goal of this type of activity is to generate income, regardless of whether we are dealing with only restaurant service (independent restaurants in specially designated places for them), 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, the level of service, the menu, the 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 passers-by and passers-by;
• - demography - how many people live or come to a given locality (an area that is within the radius of the enterprise's service);
• - the average income level of such a population;
• - is this area a developing area, or, conversely, is in decline, affecting its infrastructural support (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 the surrounding buildings are.

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

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

In large 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 has led to the formation of restaurants of different nature.

Work to reopen and rebuild existing restaurants has attracted the attention of private revenues. The reason for this was the economic efficiency and the feasibility of contributing existing income to this service sector.

Applied economic theory and practice of industrial countries in Western Europe, Japan and the United States of America clearly show the fastest return on investment in the restaurant business. The turnover of monetary capital invested in a public catering facility is on average 5-6 times higher, the same indicator that is typical for an ordinary grocery store. Small restaurant, a small store and a small hotel - in this order of decreasing prestige, these are the 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 characteristic of our country.

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

The restaurant "boom" that was characteristic of 1991-1998 was caused by very low competition between recently opened restaurants and a much larger effective demand. Compared to ordinary Soviet restaurants, post-Soviet restaurants were distinguished by high quality of service, elegant interior and deliberate composition of dishes, spirits and buffet products. The impression was that a good location was enough for the successful running of the restaurant business, and there would be no end of customers. Experts give the following assessment to restaurants that opened in the early 90s: within a year, restaurants were recouping, then they began to generate income. It has been replaced by a time of reasonable pragmatism and calculation, which is dictated by growing competition when the demand for restaurant services is showing up. New circumstances and conditions have raised the problem of the struggle for the client before the restaurant owners. Today, the demand for high quality restaurant services should be stimulated through special events. For this reason, the issue of marketing in public catering enterprises 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 business area, 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, in comparison with other areas in business, will provide the fastest turnover of investment. With the right and skillful management, the restaurant business can guarantee about 32 percent profitability, which, together with fast turnover, is a very attractive factor for investing in this business area.

Only a market economy creates conditions for the real work 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 it is the client who is the main figure in the entire functional process of a restaurant, cafe, buffet or bar. At the same time, the competitive environment requires 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 ​​entrepreneurial activity is fully 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 the service.

Customer desires dictate the quality of service in the restaurant industry, which is also 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;
• - high quality food products;
• - room, furniture and utensils that meet sanitary and hygienic requirements;
• - the atmosphere of hospitality, which is created by the kind, polite and attentive service staff in relation to customers.

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

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

The quality of culinary products is the main criterion for the degree of a restaurant's cuisine, which is determined by nutritional value dishes, observance of sanitary and hygienic conditions and taste.

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

The financial profit of a restaurant business certainly depends on the quality of service, which forms a constant stream of customers who want to enjoy the level of service provided and take advantage of 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, in a large-scale view, 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 also 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 are the presence of a need for the offered service or product and a restaurateur who is able to satisfy this need.

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

What you need to know about the restaurant business - everything about restaurants.

How to improve restaurant performance? Always strive to comply with the basic laws of the restaurant business. These are the rules of a successful restaurant business!

Restaurant business laws - 12 golden rules

1. Choosing the right concept for the restaurant.

2. Convenient location of the restaurant.

3. The right choice of the format and cuisine of the restaurant.

4. Thoughtful restaurant menu.

5. Choosing a good name for the future restaurant.

6. The quality of staff work.

7. Convenience on all counts:

• proximity to public transport stops;
• convenient access for personal vehicles;
• own parking;
• the presence of a wardrobe or floor hangers for outerwear;
• sufficiently bright, but soft lighting of the hall;
• volume and style of music adequate to the concept of the restaurant;
• comfortable temperature conditions all year round;
• good ventilation;
• comfort and safety of furniture;
• the size and weight of the menu folder;
• font size and clear description of dishes on the menu;
• professionalism and appearance of staff;
• the awareness of the waiters about the menu;
• service speed;
• non-slippery floor;
• clean bathroom equipped with everything you need.

9. Personal participation of the owner in the process of the restaurant.

10. Constant cleanliness in all rooms.

11. The chip of the restaurant.

12. Reliable automation system.

What are the fundamentals of the restaurant business?

The restaurant business is different from all other types of business. This is an enterprise that combines art and tradition, mechanisms of activity and experience of marketers, service philosophy and the concept of building a potential audience.

The restaurant business is developing rapidly from year to year. There is a serious competition for visitors. It is this factor that makes top managers think over not only the main strategy and style of the restaurant's activity, but also the details that make the establishment unique and inimitable.

Only with the formation of a well-developed concept and consistent integrated implementation of all components of the restaurant business, success in the development of the restaurant's activities is guaranteed.

Restaurants play a rather important role in human life. In addition to satisfying physiological nutritional needs, “going out” to a restaurant has an important social function. A person needs not only to eat, but also to communicate.

Restaurants are one of the few places where all the senses work to generate an overall sense of satisfaction. Taste, sight, smell, tactile sensations are combined in the evaluation of food, service and atmosphere of the restaurant.

The efficient operation of a restaurant depends on several factors. Like any complex system, a restaurant begins with the idea of ​​its founders and ends with the control over the functioning of the institution.

The main role in this is played by the practical philosophy of its owner and / or director. It reveals an approach to doing business, which defines ethical and moral values ​​that are implemented in the process of enterprise functioning.

The main idea of ​​the founders of the restaurant will determine its credo, and is designed to satisfy visitors as much as possible.

General characteristics of the restaurant business

Restaurant (from French restaurer, to restore, to strengthen)- an establishment that sells ready-to-order food and drinks to be eaten locally.

Catering business- entrepreneurial activity at the expense of own or borrowed funds at your own risk and responsibility, in the field of restaurant business. Like any other business, catering requires a business plan, management, market research and development of your own strategy.

Taking into account potential visitors, a restaurant profile is being developed.

What is a restaurant profile?

The profile of a restaurant is determined by it, which characterizes its image associated with a specific market segment: everyday, children's, ethnic, etc.

The concept should correspond to the peculiarities of a certain area, which determines the design of the institution, the menu, and more.

Of course, the quality of food, menu, level of service, price, atmosphere, management are important for the successful functioning of a restaurant establishment, but the most important is location.

Among the main criteria by which a place for a restaurant is selected, the following categories can be indicated:

Demography - how many people live or come to a given locality (microdistrict, which is located within the radius of the institution's service);

The average income of such a population;

Is this area a developing area, or, conversely, is in decline, affecting its infrastructure (sewerage, drainage, etc.);

Convenience and accessibility in terms of transport connections and parking possibilities;

Catchy - is it easy to see and distinguish a restaurant from other similar establishments;

Attractiveness - how welcoming the establishment will seem to passers-by and passing by;

Location - How pleasant the surrounding structures seem.

There is no single, worldwide accepted classification of restaurants.

In the UK, for example, as with hotels, there are 5 levels. Instead of stars, they use the sign: "crossed knife and fork."

According to the established requirements, comfort, convenience, cuisine, service and atmosphere are evaluated.

A modestly decorated restaurant with helpful staff can count on one distinction, while an international-class restaurant that fulfills many requirements will receive 5 distinctions.

Restaurants, like hotels, are checked anonymously. Owners are not charged for inclusion in the catalog or guidebook. Only the inspector's assessment is important.

In other countries, approaches are different. However, most experts agree that the overwhelming majority of restaurants fall into one of two categories: full service and specialty.

Full service restaurants are those where a wide selection of food is presented (at least 15), almost everything that is served to the table (up to fresh herbs) is grown at the restaurant itself.

Full service restaurants can be formal or informal, and can be categorized by price, atmosphere and menu offered.

The dishes prepared in most of these restaurants fall into the category of haute cuііne - haute cuisine. Most often, there flourish traditions of French or Italian cooking, which according to Western gourmets are the best in the world.

Most of the full service restaurants are privately owned. They are distinguished by the atmosphere of luxury, refined and fashionable design, high level of quality of services. Sometimes they are confined to hotels.

The specialization of restaurants can be very diverse: fast service, family, casual and others. Restaurants can also specialize in the preparation of national dishes, breakfasts, lunches, etc.

Fast food restaurants offer a menu that is limited to hamburgers, chips, hot dogs, chicken, various fish and national dishes like Mexican tacos, Italian pizza, Ukrainian dumplings etc..

Standardization of the menu allows for a significant acceleration of service. In many of them, even the most visitors put on food and remove the dishes, which helps to reduce the cost of meals.

Typically, a fast food restaurant specializes in one main meal. Moreover, he belongs to a particular network fast food, the most famous of which are McDonald, Burger Kіng (hamburgers), Pіzza Hut, Donіno, Godfather teak (pizza), Long John ilver, Red Lobter (seafood), KFC, Church (chickens), Internatіonal Houe of Pancace, Country Kіtchen (pancake), ubway (sandvichі), Tako Dell, El Torіto, Chі Chі (Mexican food).

Family restaurants- This is a modern version of the stylization of an old coffee house.

Most of these institutions are privately owned. They are located, as a rule, in prestigious suburbs, areas where families spend their free time, in areas for walking around the city or in a picturesque area.

The interior decoration, like the menu, is simple. Some of them offer drinks such as beer, wine or cocktails.

Sometimes the hostess (she, as a rule, the cashier) meets the visitors at the door, leads them to the table, then the waiters take the order.

Sometimes these restaurants have salad-desserts and a bar.

Restaurants national cuisine(in America they are called ethnic) by the type of property they are most often independent, their owners try to offer something "spicy" to local residents and guests, and to the representatives of the national diaspora - to remind their homeland.

Themed restaurants are dedicated to a specific theme: Wild West, football, rock and roll. Most often, they offer a limited selection of food, because their main task is to create a good mood and atmosphere.

The structural subdivisions of the hotel, which are called the catering complex, include several departments (sections): kitchen, buffet, buffet rooms, restaurant, room service, minibars, lounges, bars, cleaning and dishwashing sections. The kitchen is run by a chef in accordance with company policy. It relies on the task not only to satisfy, but also to exceed the expectations of customers, to achieve certain financial results.

The hotel may have several restaurants, or there may not be one, and they may also differ in type. In large hotels, which are part of well-known hotel chains, as a rule, there are two restaurants - a fashionable, branded one and a small one, such as a cafe (most often for breakfast). They serve both hotel customers and the general public.

Compared to others, most of the hotel restaurants are more original. The qualifications of the chefs and service personnel in such restaurants are higher; it is more difficult for them than for independent restaurants to work profitably. They are usually open from morning until late at night, but quite often hotel guests prefer independent restaurants for lunch and dinner.

Hotel bar- a place that is ideal for communication - business and friendly. The hotel also gains an advantage: the sale of beverages is significantly more profitable than the sale of food.

Hotel bars suffer from the same problems as others. The biggest problems are associated with the direct responsibility - to sell alcoholic beverages, since in modern conditions this type of activity must be necessarily licensed.

Large hotels usually have several different types of bars.

Recently, new types have appeared: night, sports bars, each of which can complement the range of hotel services.

A modern sign of the functioning of large hotels is the organization of various events on their basis. Nowadays, mass events that are accompanied by eating. For their implementation, both specialized (restaurant halls, bars, reception halls) and general premises of hotel enterprises are used.

Licensing, advertising, safety of restaurant services

The main requirements imposed by society and the state on public catering establishments include:

Availability of the required licenses established by law;

Catering products certification;

Sanitary and hygienic rules;

Rules for the provision of catering services.

In accordance with Russian law, licensing is understood as the receipt by a legal entity or an individual (registered as an individual entrepreneur) of a special permit (license) to conduct a certain type of activity.

The types of activities for which it is necessary to obtain a license are listed in article 17 of the Federal Law of August 8, 2001 No. 128-FZ "On licensing certain types of activities" (hereinafter - Law No. 128-FZ). The provisions of Article 17 of Law No. 128-FZ do not require a license to provide catering services, that is, in other words, a license is not required to conduct this type of entrepreneurial activity.

But, the opening of any catering enterprise is accompanied by the collection, receipt and approval of various documents that each cafe, bar, restaurant must have.

In each specific case, the order of approvals and the composition of the necessary documentation may change and it depends on various factors related to the premises in which the restaurant is planned to be opened.

Organizations providing catering services must undergo certification of these services in accordance with the Federal Law of December 27, 2002 No. 184-FZ "On Technical Regulation". Certification body of services of the All-Russian Scientific Research Institute of Certification. The certificate is issued for a period of one year.

In this case, the owner of the restaurant pays the fee and submits a number of documents:

1. Charter.
2. Memorandum of Association (if there are more than two founders).
3. Certificate of registration of the organization.
4. Certificate of changes (if there were changes).
5. Certificate of registration with the tax authority.
6. Lease agreement.
7. Conclusion of SES, UGPS (originals).
8. The seal of the organization.
9. List of employees.
10. Medical records of employees.
11. Certificates of food products from suppliers.
12. The act of sampling dishes (a choice of three dishes).

Before obtaining a certificate, a check leaves from VNIIS, consisting of two people, which checks the certification object. After that, a certificate is issued within three days.

To ensure the performance of work on the mandatory certification of these services, the following fundamental standards have been developed and put into effect:

GOST R 50762-95;

GOST R 50763-95 “Public catering. Culinary products sold to the population ", approved by the Resolution of the State Standard of Russia dated April 5, 1995 No. 199;

GOST R 50764-95 “Catering services. General requirements", Approved by the Resolution of the Gosstandart of Russia dated April 5, 1995 No. 200.

Roskomtorg Letter dated July 11, 1995 No. 1-955 / 32-7 "On regulatory and technological documentation for public catering enterprises" indicates the need to apply the above-mentioned fundamental state standards.

Certification of catering products is carried out in order to:

Creation of the necessary conditions for the activities of economic entities in the Russian Federation, as well as for their participation in international economic cooperation;

Assisting consumers in a competent selection of products;

Consumer protection from substandard products;

Control of product safety for the environment, life and health of people.

In order to control the implementation of disinsection and deratization measures, each stationary food-profile object must be provided with a sanitary passport. This is a document that records the work carried out aimed at combating insects and rodents, with a frequency corresponding to sanitary rules.

A sanitary passport is issued at the territorial administration of Rospotrebnadzor.

In TU Rospotrebnadzor it is necessary to submit for approval the program (plan) of production control. Its main goal is to organize production control at the facility for compliance with sanitary rules.

The activities of enterprises such as a cafe, bar, restaurant, night club etc., related to the retail sale of alcoholic beverages with an ethyl alcohol content of more than 15%, is subject to licensing in accordance with the Federal Law of November 22, 1995 No. 171-FZ "On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products ".

To obtain a license, you must fulfill a number of requirements, here are some of them:

The total area of ​​retail and warehouse premises must be at least 50 square meters

The room must be equipped with a burglar alarm

It is also necessary to obtain conclusions from specially authorized state bodies on the compliance of the organization's production and storage facilities with sanitary-epidemiological, fire-prevention, environmental standards and requirements.

State, industry and enterprise standards (STP), as well as Collections of recipes for dishes and culinary products for public catering enterprises, which are technological standards, are referred to the normative documentation that regulates the work of public catering enterprises.

The safety of restaurant services is also regulated by regulatory documents. Due to the fact that public catering products are directly related to human health and life, food products manufactured by public catering enterprises must comply with the established sanitary rules.

T These rules are established by the Sanitary and Epidemiological Rules and Regulations, namely:

SanPiN 2.3.2. 1078-01 "Hygienic Requirements for the Safety and Nutritional Value of Food Products" approved by the Chief State sanitary doctor Russian Federation dated November 6, 2001;

SanPiN 2.3.6. 1079-01 "Sanitary and Epidemiological Requirements for Public Catering Organizations, Manufacturing and Circulation of Food Products and Food Raw Materials in them", approved by the Chief State Sanitary Doctor of Russia dated November 6, 2001.

The need for sanitary and epidemiological examination of products is directly indicated in the Order of the Ministry of Health of the Russian Federation of August 15, 2001 No. 325 "On sanitary and epidemiological examination of products."

It should be noted that sanitary requirements are imposed not only on products manufactured by a public catering enterprise, but also on its personnel.

So, catering workers in order to protect the health of the population, prevent the occurrence and spread of diseases, are required to undergo a special medical examination. This is the requirement of Article 213 of the Labor Code of the Russian Federation.

In addition, a similar requirement is enshrined in article 34 of Law No. 52-FZ. Advertising in the restaurant business is basically similar to advertising for any other product or product and is designed to attract the attention of potential customers. In this case, various means of advertising can be used: television commercials, advertising blocks in printed publications, leaflets, flyers, and others.

This is a popular area of ​​both training 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 get an appropriate education is more difficult. There are a lot of various institutions that allow graduating to work in the hotel and restaurant business. And an ignorant person can simply get confused in the choice.

What is this work

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

The point is that upon graduation from this or that institution, a person will become a restaurateur. Or, as he is also called, the manager of the hotel and restaurant business. The tasks of such a worker are varied.

Among the main activities are:

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

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

Learning methods

The definition did not scare you off? Then you should think about training. Where can you master such a type of activity as the hotel and restaurant business? Where should a person go to get an appropriate education? There are a lot of options. Everyone chooses one or another institution to build their career and receive education in the hotel and restaurant industry.

Briefly listing all possible places of training, the following organizations can be distinguished:

• universities in Russia and abroad;
• colleges;
• organizations offering retraining;
• private training companies.

Each training option has its own characteristics. They will be discussed further. What to look for in this or that case? How to become a restaurateur without too many problems?

Retraining

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

The average term of study is 2-3 months. No admissions tests are required. Upon graduation, the 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 option for training is to contact private training centers. This is a good way to get 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 these or those private educational institutions.

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

Are you 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 examinations in private educational centers. It is enough just to pay for your education.

Universities

A more serious approach is to study at the country's universities. 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 higher education. In the first case, education will be obtained. It is not highly regarded 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 type of study chosen, as a student you will have to stay either 2 years, or 3, or 4. In the first two cases, we are talking about secondary specialized education based on the 9th or 11th grade, respectively. Higher education takes 4 years.

A distinctive feature of education in universities and colleges is the presence of entrance tests. 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 training

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

• Plekhanov University;
• Russian State University for the Humanities;
• Moscow State Institute named after Sechenov;
• Russian State University of Tourism and Service (Moscow).

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

College

Are you interested in the hotel and restaurant business? College is the most common way to get an appropriate education to start a career. Usually, admission to specialized schools after 9th or after 11th grade is considered.

Depending on the chosen educational institution, entrance tests are either present or absent. Where exactly should I go to study? You can choose a humanitarian 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 years.

Where exactly to go? You can pay attention to:

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

All this is just the beginning. The list can be very long. Are you interested in the hotel and restaurant business? The college in St. Petersburg at 154a embankment is considered the most successful choice among the residents of St. Petersburg.

Testing

What's next? Now it is important to understand what tests will have to be passed. As already mentioned, sometimes they are admitted to technical schools simply by application. It is enough just to present a high school diploma, identity card and an application for admission.

And if the hotel and restaurant business will be mastered at the university, what should I take? Among the required exams are:

• Russian language;
• mathematics.

Both subjects must be taken at the basic level. But on the profile one will have to take social studies. In some cases, they may also request the Unified State Exam or the State Exam in English. These are all the exams you have to pass. And then it will not be difficult to enter a hotel and restaurant business college or university.

Cozy room. Quiet classical music. Mysterious twilight, which is slightly dispelled by the flickering of candles on the tables. Original dishes... The waiters are very polite, neat and helpful. All this creates a special atmosphere good restaurant, for the sake of which people come here ... But few of the visitors guess what hard work is hidden behind such splendor.

Sphere of perspectives and opportunities

Moscow, St. Petersburg and the area of ​​the so-called Greater Sochi are rightfully considered the centers of the hotel and restaurant business in Russia. This is where people can afford to spend their money on vacation.

On average, five new restaurants open in Moscow per week. True, no one counted how many of them were closed, but the fact remains: the hotel and restaurant business in the capital is developing very rapidly. This is also facilitated by the program of the Moscow Government, which assumes that by 2010 about 50 new hotels will be built in our city. It is clear that all of them will need qualified personnel. Many Moscow universities, even those that had not previously specialized in this area, enthusiastically responded to the demands of the time and began to prepare students accordingly. And, as a rule, not on a budget, but on a commercial basis. And the tuition fee is not small, on average - from $ 1000 to $ 2500 per year ... Nevertheless, there are more than enough people who want to get a "hospitable" profession. Moreover, in some universities there is a competition for admission to the paid department.

So what attracts applicants? The fact is that while still a student of a specialized university, you will probably be able to get good money, earning money for a start as a waiter, maid or bartender. Already at the age of 18-19 you become an independent person, independent of your parents and even paying for your own education. Of course, you should not think that money will literally fall on you immediately after entering college, and the way up the career ladder will resemble climbing an escalator.

Why does a maid need a college degree?

Of course, universities do not train graduates with qualifications: "waiter", "bartender" or "maid". All these are working specialties, therefore, in principle, secondary vocational education is sufficient. Institutes, on the other hand, produce so-called broad-based managers who can engage in a wide variety of activities, from receiving guests to marketing research.
However, from the very beginning it is necessary to take into account: the hotel and restaurant business is not an area where you can "slowly" study, get a manager's diploma, and only then look for a place for yourself. Here, from the very first courses, it is proposed to try yourself in business. Combining study and work- the usual case. Moreover, it is prerequisite for a successful career... Many students start out as waiters, maids, and by the time they receive their managerial degrees, they have already taken up appropriate administrative positions in restaurants and hotels.

But success is not easy. Working in the hospitality industry is both physically and mentally difficult.

“A waiter loses as many calories per shift as a miner,” says NI Anurova, head of the personnel service at the Pushkin cafe. - He does not sit at all, for 12-14 hours on his feet. In order not to faint, you need good physical fitness, so we require our children to go in for sports. In addition, you cannot enter the hall in a bad mood, it is important to always control your inner state. The guests came to the holiday, paid money for it, and your personal problems should not interfere with them. "

Working as a maid in a good hotel is no easier. During the shift, you have to move from room to room, bringing them to shine. No communication with people - just work, with a short lunch break. It would seem that making the bed, cleaning the room - what is so difficult here? In fact, this is a whole science. It is necessary to observe a number of generally accepted rules, correct the slightest shortcomings. For example, put the matches so that they do not cover the inscription on the ashtray, know at what angle the chair should be in the room, etc.

And imagine that, in addition to all this, an unfinished "term course" or another test at a university is still "hanging" over you. It is not surprising that some students cannot withstand such a “race”, are transferred to the correspondence department or even drop out of the institute.
Well, this is a personal matter for everyone, but you should know: you cannot make a career in the hotel and restaurant business without higher specialized education.
Working in a prestigious restaurant or an elite hotel will require even the service personnel to have fluency in a foreign language, the ability to communicate with different people, and knowledge of the service. So draw your conclusions ...

Get your money ready ...

When entering a university for the specialties of hotel and restaurant and tourism business, first of all, you will need money. There are very few budget places here, and competitions for them - from 7 to 20 people. Therefore, if you are not a child prodigy, then a commercial branch is a more acceptable option.
In addition, when choosing a university and a specialty, you will need to decide which specific diploma you would like to receive. You can become an economist-manager or a manager-organizer in the service sector. The goals and objectives of specialists in these two areas are different.
"Economists" develop a strategy, pricing policy that will help a hotel or restaurant to survive in today's competitive environment. “Managers-organizers” are managers who monitor the service personnel, are responsible for order, and ensure the normal operation of the hotel or restaurant.

Some universities train only "economists": the Russian Economic Academy (REA) named after G.V. Plekhanov, Moscow International Higher Business School MIRBIS (Institute); others - "managers" (RUDN), third - both the first and second: the Moscow Academy of Tourism, Hotel and Restaurant Business under the Government of Moscow (MATGRB), the Institute of Tourism and Hospitality of the Moscow State University of Service.
The entrance exams depend on your choice of specialty and university. It is clear that the "manager-organizer" in the service sector needs knowledge of Russian and foreign languages, geography, history. And the future economist, in addition to languages, will also need mathematics. Usually, upon admission to a paid department, you need to pass testing in these subjects and an interview for professional aptitude.

"Vmenenka", 2011, N 2

When providing public catering services, the "clerk" may face many questions. The article describes in detail what types of activities of cafes and restaurants are subject to UTII payment, what needs to be taken into account when organizing leisure activities, as well as how to correctly calculate the area of ​​the 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 public catering services through catering facilities with a visitor service hall of no more than 150 sq. m. To such public 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 ​​the visitor service hall in which does not exceed 150 sq. m, then they can switch to the payment of 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. A restaurant- a public catering enterprise with a wide range of complex dishes, including customized and specialty dishes and products, alcoholic, soft, hot and other types of beverages, flour confectionery and bakery products, tobacco products, purchased goods, with a high level of service and, as a rule, combined with the organization of recreation and entertainment.

A cafe- a public catering enterprise for organizing food and recreation of consumers with the provision of a limited range of public catering products compared to a restaurant, selling branded, customized dishes, products, alcoholic and non-alcoholic beverages.

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 of December 27, 2007 N 475-st.

However, for the transition to this special mode, the 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, "imputation" has been introduced in relation to the specified type of activity. Thirdly, catering services are recognized as such for the purpose of paying a single tax on imputed income. Fourthly, a restaurant or cafe must belong to an organization or an individual entrepreneur on the right of ownership or be transferred to them for use under a lease agreement or other similar agreement (Letter of the Ministry of Finance of Russia dated 20.03.2007 N 03-11-04 / 3/72 and Resolution of the FAS West Siberian District of July 26, 2007 N F04-5208 / 2007 (36853-A81-29)).

What is a catering service?

In accordance with Art. 346.27 of the Tax Code of the Russian Federation, catering services for the purpose of paying a single tax on imputed income are services for the manufacture of culinary products and (or) confectionery products, creating 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 beverages (drinking alcohol, vodka, alcoholic beverages, cognacs, wine and other food products with a volume fraction of ethyl alcohol of more than 1.5%, with the exception of wine materials) do not apply to catering services.

At the same time, what should be understood by culinary products and confectionery products, in Ch. 26.3 of the Tax Code of the Russian Federation is not specified. Hence, taking into account the provisions of paragraph 1 of Art. 11 Tax Code of the Russian Federation, refer 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 Resolution of the Gosstandart of Russia dated 02.21.1994 N 35 and the Order of Rostekhregulirovaniya dated 15.12.2008 N 402-st.

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

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

At the same time, it should be noted that the implementation of one sale of culinary products and (or) confectionery products is still not enough to classify activities as public catering services. It is also necessary that one more condition be met, namely: conditions for the consumption of the specified products were created in the catering facility. Not only the regulatory authorities, but also the judges agree with this position (Letters of the Ministry of Finance of Russia dated 01.07.2009 N 03-11-09 / 233, dated 26.01.2009 N 03-11-06 / 3/10, dated 21.07.2006 N 03 -11-04 / 3/359 and Resolution of the Federal Antimonopoly Service of the Volga District of March 11, 2009 in case N A12-11657 / 2008).

Now we will 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

The claims from the regulatory authorities in this case, although they do exist, are not substantiated. This is due to the fact that for the recognition of activities as 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 the specified 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, stalls and shops (departments) of cookery 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 deliver ready meals... In this regard, the question arises: will such an activity be 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. Operations related to delivery must be taxed under the general taxation system or the simplified tax system (Letters of the Ministry of Finance of Russia dated 10.12.2010 N 03-11-06 / 3/166, dated 12.07.2010 N 03-11-06 / 3/101 and from 13.05.2010 N 03-11-11 / 133).

By the way, catering services for the purpose of paying UTII will not include the sale of culinary products to take away, that is, without the consumption of these products on the spot (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 "imputed" type of activity should such a sale be attributed - to retail trade or public catering services? The Presidium of the Supreme Arbitration Court of the Russian Federation in its Resolution of 23.06.2009 N 17123/08 indicated that the sale of purchased food products at retail through a public catering facility is an activity for the provision of public catering services. And the regulatory authorities included the sale of not only food, but also non-food products to public catering services. For example, in Letters dated March 24, 2008 N 03-11-04 / 3/148 and dated May 22, 2007 N 03-11-04 / 3/170, the Ministry of Finance of Russia indicated that the sale of purchased cigarettes and lighters through catering facilities refers to catering services and can be transferred to the payment of UTII.

Note that if ready-to-drink non-alcoholic drinks and cocktails (dairy, 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 for the purpose of paying UTII is retail trade (Letter Ministry of Finance of Russia from 17.12.2009 N 03-11-09 / 403).

Sale of alcoholic beverages

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 beverages (consignment notes and references to them, certificates of conformity and quality certificates) must be located directly at the outlet. The seller must be ready to present them at the first request of the buyer or the supervisory authority. This is evidenced by the judicial practice (Resolution of the FAS of the Volgo-Vyatka District of 12.01.2010 in case No. A29-11272 / 2008).

As for the "imputed" catering, it includes the sale in restaurants and cafes only purchased alcoholic beverages and beer both in the manufacturer's packaging and packaging, and without it (Letters of the Ministry of Finance of Russia dated July 30, 2009 N 03-11-06 / 3/199, dated June 16, 2008 N 03-11-04 / 3/275 and dated December 17. 2007 N 03-11-04 / 3/497). For more information on taxation of the sale of alcoholic beverages, see table. 1.

Table 1. Taxation of the sale of alcoholic beverages

Kind of activity	Tax system
Production of alcoholic beverages and beer and their subsequent sale through a catering facility	This type of activity is not no catering services, nor retail trade for the purpose of payment UTII, therefore, from the income received you need to pay taxes within the general systems or USN
Sales of alcoholic beverages and own beer through a retail network
Object implementation public catering purchased alcoholic beverages and beer	to the "imputed" services of the public nutrition
Retail sales a network of purchased alcoholic beverages and beer	This type of activity relates to "imputed" retail

Making cocktails and soft drinks

Manufacturing and realization soft drinks and cocktails, except for phyto-cocktails, obtained by mixing the appropriate ingredients immediately before consumption in restaurants and cafes, are classified as catering services and are taxed under the taxation system in the form of UTII.

Thus, freshly squeezed juices are produced by mechanical culinary processing of fruits and vegetables to give them new properties, which makes them suitable for consumption in the form of drinks. If in the future 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 April 28, 2007 N 03-11-05 / 85).

But the preparation of teas, phyto-cocktails, infusions, decoctions and other non-alcoholic beverages of plant origin, used by visitors as strengthening medicinal products, according to the Ministry of Finance of Russia, does not apply to public catering services (Letter dated 17.12.2009 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 beverages using medicinal plant materials are phytotherapy services (code 8512503), which should be provided by polyclinics and private doctors.

Note. OKDP approved by the Resolution of the State Standard of Russia dated 06.08.1993 N 17.

The sale of oxygen cocktails will also be taxed under the general regime or the simplified taxation system. Let us explain why. According to Appendix No. 1 to the Nomenclature Classifier of Medical Devices and Medical Equipment (Medical Devices), approved by the Order of Roszdravnadzor No. 3731-Pr / 07 dated 09.11.2007, 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 of Medicines of Roszdravnadzor defines the prescriptions for use and the formulation of the oxygen cocktail. Thus, the oxygen cocktail is recognized as a drug.

Organization of leisure time in a cafe

Very often, the services of restaurants and cafes include activities for organizing the leisure of visitors. And what concerns leisure services for the purpose of paying the unified imputed income tax? Let us refer to the All-Russian classifier of services to the population OK 002-93, approved by the Resolution of the Gosstandart of Russia dated June 28, 1993 N 163. According to its provisions, leisure services include the organization of music services, concerts, variety shows and video programs, the provision of newspapers, magazines, board games, slot machines, billiards. The financial department adheres to a similar opinion (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. Public performance fees for 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 27.12 .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 clause 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 meals) is subject to payment for live music.

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

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

Table 2. Application of UTII in relation to leisure activities

Features of the room for leisure	Kind of activity	Tax system
Room for holding leisure constructively detached from the hall customer service	Activity for leisure seen as independent view entrepreneurial activities	Income received from implementation of the activities should be taxed under the general regime or STS
Object visitors catering can pass with snacks and (or) drinks indoors for leisure or in these premises there are service tables	Activity for leisure seen as related services Catering	Activity on the organization of leisure visitors in this case is recognized "imputed" services Catering

Determine the area of ​​the visitor 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, the "vmenenniks" 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 ​​the visitor service hall is understood as the area of ​​specially equipped premises (open areas) of the public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities. That is, the areas where food consumption by visitors and their leisure activities (kitchen, food distribution areas, utility rooms, etc.) are not provided for should not be taken into account in the area of ​​the visitor service hall (Letters of the Ministry of Finance of Russia dated 03.02.2009 N 03-11 -06/3/19 and dated 21.03.2008 N 03-11-04 / 3/143).

In order to determine the indicated area, you should use the inventory and title documents (Art. 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 on 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 either a contract for the sale and purchase of non-residential premises, a technical passport for non-residential premises, plans, diagrams, explications, and a lease (sublease) agreement for a non-residential premises or its part (parts), 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 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 is allowed to be calculated from the actually used area. However, in this case, in order to avoid disputes with regulatory authorities, we advise you to carry out a technical inventory and make the appropriate changes to the documents. That is, clearly indicate in them exactly what area is intended for food consumption and leisure activities by clients (Letter of the Ministry of Finance of Russia dated 25.01.2010 N 03-11-06 / 3/8).

Note. A similar opinion is shared by the judges (Resolutions of the FAS of the West Siberian District of March 29, 2010 in case No. A36-1291 / 2007).

By the way, in the opinion of 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 rented premises (Resolutions of the Federal Antimonopoly Service of the West Siberian District of 08.10. A27-673 / 2010 and the Federal Antimonopoly Service of the North Caucasus District dated 26.01.2010 in case No. A63-5939 / 2009-С4-17).

When the leisure space is included in the customer service 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 catering services are directly provided, then the area of ​​such premises is not taken into account in the area of ​​the visitor service hall (Letters of the Ministry of Finance of Russia dated 26.03.2010 N 03-11-06 / 3/46, dated 15.04.2010 N 03-11-06 / 3/60 and dated 31.08.2006 N 03-11-04 / 3/399).

Thus, if, for example, a billiard room is fenced off from the customer service room, 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... LLC "Magnolia" provides catering services through a restaurant, which it owns. The area of ​​the restaurant, according to inventory and title documents, is 185 sq. m, of which the kitchen is 17 sq. m, utility rooms - 19 sq. m, cashier and shop windows - 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 para. 20 Art. 346.27 of the Tax Code of the Russian Federation, restaurants are related to 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 public catering facility. But since some of the premises are not used for food consumption and leisure activities (kitchen, utility rooms, cashier's place and showcases), the area of ​​the visitor 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 the taxation system in the form of UTII.

The UTII payable will be calculated based on the physical indicator "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 several halls of customer service are used in a restaurant or cafe 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 ​​the hall or halls for serving visitors must be determined as a whole for the catering facility.

Thus, if a restaurant or cafe has several service rooms for visitors, then when calculating UTII, the total area of ​​these halls will be taken into account (Letters of the Ministry of Finance of Russia dated 04/30/2009 N 03-11-06 / 3/116, dated 06/27/2008 N 03-11 -04/3/300 and dated 06.03.2007 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 rooms have common utility rooms, a common kitchen, common service personnel, a common cash register, etc. This conclusion is contained in the Resolutions of the FAS of the North-Western District of 11.02.2010 in case No. A26-3172 / 2009 and the FAS of the Moscow District of 17.10.2007 N КА-А41 / 9776-07.

If catering services are provided through several catering facilities, each of which has its own visitor service hall, then when calculating UTII, the area of ​​the visitor 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 dated 03/30/2007 N 03-11-04 / 3/98 and Resolution of the FAS of the Volga District of 06/16/2009 on case N A57-16468 / 2008).

Example 2... LLC "Center of Appetite", which provides catering services, owns a restaurant, on one floor of which there is a 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, 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 service rooms for visitors are located in the same restaurant and have a single entrance, a common kitchen, and common 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 "Center of Appetite" is 211.7 square meters. m (148 sq. m. + 63.7 sq. m.), that is, it 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 ​​the visitor service hall (in square meters), and the base profitability is set at 1000 rubles. per month from every square meter.

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

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

The tax base for UTII for the I 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 by no more than 50%.

E.V. Savina

Expert of the magazine "Vmenenka"