14.2. The procedure for applying the taxation system in the form of UTII in relation to the retail trade of goods through mail (parcel trade) The Federal Tax Service, by letter of August 2, 2006 N GV-6-02/753@, explains that entrepreneurial activity

Parcel trade

Trading by catalogs– the type of business most relevant for regional centers. The level of income of the population there is relatively high, but the opportunity to purchase goods such as clothing and shoes that meet the consumer’s taste is rather limited. Since they mainly bring cheap consumer goods to these cities, and then at rather inflated prices. Therefore, for residents of these regions, purchasing goods from catalogs is a real opportunity to purchase truly high-quality and original items.

Experts believe that catalog trade is one of the most promising areas of small business in our country. After all, the country's multi-million population is scattered over a vast territory, and the network of post offices is quite developed.

One of the main secrets to the success of such a business is to communicate with clients with understanding. It is necessary to explain to newly arrived customers all the features and nuances of purchasing goods from catalogs as easily and clearly as possible.

Parcel trade - a form of selling goods in which sales are carried out using postal channels or telephone lines to collect orders and assist in the delivery of goods sold. Parcel trade is carried out on orders carried out in the form of postal items. The post-order system arose at a time when customers began sending their orders to manufacturers by mail. Later, sellers tried to stimulate the flow of orders from consumers by mailing catalogs, primarily to residents of rural areas.

Among the vast mass of buyers, there is a special group that prefers not to spend part of their time on energetic trips in search of the right thing. These people find special pleasure in leisurely browsing through brightly and richly designed catalogs.

Catalog companies can be divided into two main groups: international And domestic operators.

Parcel trade organizers can be:

individual manufacturers of goods;

intermediaries specializing in this form of trade;

large retail enterprises.

Stationary retail chain

Retail trade network - is a collection of retail establishments and other trading units located in a specific area for the purpose of selling goods and serving customers or under common management.

Depending on the conditions under which sales and retail trade take place can be stationary and non-stationary.

Fixed network located in specially equipped buildings and structures intended for purchase and sale.

The stationary retail network is represented by retail (shops) and small retail networks (pavilions, kiosks, stalls, vending machines).

Retail network represents a set of trading enterprises interacting on the basis of unified coordination determined by the external environment. This network includes specially equipped buildings (shops) that purchase and sell goods and provide services to customers for their personal, family and home use.

Small retail chain includes pavilions, tents, stalls, kiosks. A small retail trading network has great flexibility, the ability to quickly deploy and get as close to customers as possible; its construction and operation does not require large expenses.

The development of a small retail trading network does not require large investments and allows the use of cheap materials for its construction. Many points are open 24 hours a day.

The small retail chain sells food and non-food products of a simple range and everyday demand. It complements the chain of stores during seasonal trade in vegetables, fruits, flowers, drinks, and is also used as an independent store for trade in tobacco, confectionery, books and magazines, newspapers, and ice cream.

Pavilion - This is a closed, equipped building of light construction, with a sales floor and a room for storing inventory, designed for one or more workplaces.

Kiosk - This is a closed building, equipped with commercial equipment, which does not have a sales area and premises for storing goods, designed for one workplace, in the area of ​​​​which inventory is stored.

Tent - This is an easily erected prefabricated structure that does not have a sales area or storage areas for goods, and is designed for one or more workplaces.

Stall - a building equipped with commercial equipment, without a sales floor and storage space for goods, designed for one seller’s workplace.

A type of small retail chain is vending machines(“vending” - automatic trading) - serve for selling goods through automatic devices. They can be used for selling piece goods, packaged goods, and drinks.

The advantage of trading through vending machines is a significant acceleration of the process of selling goods, a reduction in the cost of maintaining service personnel, and unlimited operating time.

Despite the undeniable advantages, trading through vending machines in the CIS countries is developing extremely slowly (including due to the withdrawal of metal coins from monetary circulation).

Auction trading

Auctions are a type of intermediary organization that facilitates the circulation of goods. Unlike an exchange, auctions are not permanent, but periodically operating centers for intermediary trade in real goods with individual properties. Trading at auctions is carried out using the open bidding method.

Types of auctions:

An open auction is an auction during which participants see the bids of all their opponents. A classic example is the English open auction.

A closed auction is an auction during which participants do not see their opponents' bids and cannot change their bids. Applications are submitted closed (in envelopes) - each participant directly, without publicly disclosing, informs the auctioneer the size of his bid. An example is privatization auctions in Russia.

First price auction is a closed auction in which the winner is the bidder with the highest price and it is this price that must be paid. Typically, sealed auctions are first price auctions.

A second price auction is a closed auction in which the winner is the bidder with the highest price, but he must pay the “second price,” that is, the price of his closest competitor. Today it is not widely used.

A double auction is a generalized form of an auction that denotes a situation where more than one seller and more than one buyer participate in it, simultaneously communicating their bids to the auctioneer, who then determines the equilibrium price at which transactions are made between sellers and buyers whose bids were no worse than this price .

An English auction is the most common type of auction, which involves buyers offering step-by-step increasing prices for an item until one auctioneer remains - the winner. It is also called an upscaling auction.

A Dutch auction is an auction in which the bidding starts at a very high price and proceeds to lower it until a buyer is found willing to buy at the stated price. Typically, this type of reverse wholesale auction is used when it is necessary to sell several units of an item at the buyer's price. The Dutch auction is most often used for the sale of securities, flowers and used goods, sales of unfinished construction projects, and the issuance of licenses.

Scandinavian auction is an online auction in which the starting bidding price for all goods does not exceed 1 ruble. Trading is conducted with a fixed predetermined price increase step, which usually does not exceed 25 kopecks. The opportunity to place a bet is paid. The winner of the auction is the participant who made the last bid before the end of the auction

Organization and technique of auction trade

Typically, periodic auctions publish a bidding schedule or notify suppliers and traditional buyers in advance about the timing of their auctions.

Goods received from suppliers are either immediately sorted or undergo additional pre-sale processing. Sorting is carried out according to the quality of goods. Products of the same quality are sorted into batches (lots). A sample is selected from each lot. The number of goods in a lot depends on the customs in the trade of this type of product.

one of the forms of non-store sale of goods to the public by sending them according to individual orders in postal parcels. The emergence of postal services dates back to 1887, when the largest parcel companies, Montgomery Ward and Sears, Roebuck & Co., were founded in the United States; The sales market in the first period of their activity was mainly agricultural. regions of the country. In pre-revolutionary Russia, P. t. arose at the beginning of the 20th century. The largest were the parcel departments at the department stores “Mur and Meriliz” (Moscow), “Alexander” (St. Petersburg), and “Petrococchi” (Odessa).

In the USSR, retail stores organically complement the store chain in small urban and rural settlements, where it is not economically feasible to create a retail chain with a full range of goods. Through retail sales (1973), about 30% of all retail sales of spare parts for motorcycles, scooters, and bicycles, over 5% of retail sales of books, and about 3% of retail sales of gramophone records are realized. In contrast to the structure of the turnover of a store chain, the predominant part in the turnover of retail stores is made up of goods for cultural, household and household purposes (84%), while in the turnover of stores their share does not exceed 25%. The formation of an assortment of consumer goods is largely determined by the level of production of individual goods and the degree to which rational standards of consumption and the provision of goods to the population are achieved (in the latter case, mainly durable goods). Along with this, the formation of an assortment of consumer goods is carried out by replenishing it with goods of episodic and rare demand, which have a large number of varieties that are not interchangeable in consumption (radio components, photographic, sports and office supplies, etc.). Over 50% of parcels are sent to buyers by specialized and universal Posyltorg bases of the Ministry of Trade of the RSFSR - the main organization carrying out shipping in the USSR. In addition, postal services are carried out by the parcel departments of the Gostiny Dvor department store (Leningrad), the Voentorg Central department store (Moscow), and the Kniga - Pochtoy and Seeds - by Mail stores. The organization Koopposyltorg, operating in the Central Union system, carries out small-scale wholesale trade by supplying consumer cooperation stores (see Consumer Cooperation) by sending them everyday goods by postal parcels.

P. t. is developing in foreign socialist countries. In the GDR, for example, it is carried out through the “House of Parcel Trade” (Versandhaus; Leipzig).

In capitalist countries, shipping is considered as an additional form of selling goods and, along with parcel companies, it is carried out by large department stores. In developed capitalist countries, industrial goods are produced by highly mechanized enterprises with a universal range of products that use electronic computer technology to control technological processes. The share of retail trade turnover in the retail trade turnover of individual countries in 1973 was: in the USA and Great Britain - 4, Germany - 5, France - 1.2, Italy - 0.5, and Belgium and the Netherlands - 1%. The largest petrochemical companies in Western Europe are Neckermai, Quelle, and Otto Fersand (Germany); La Redoute and Galeries Lafayette (France); in the USA - Sears, Roebuck & Co., Montgomery Ward, etc.

L. I. Mikhalev.

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