Area of the store's sales hall
sales area - a part of the store, pavilion (open space), occupied by equipment intended for displaying and demonstrating goods, conducting monetary transactions, and serving customers, the area of check-out counters and cashiers' booths, the area of workstations for service staff, as well as the area of passageways for customers. The leased portion of the sales area is also included in the sales area. The area of auxiliary, administrative, and domestic rooms, as well as rooms for receiving, storing goods, and preparing them for sale, where customer service is not provided, does not belong to the sales area. The sales area is determined based on inventory and title documents;
Source: "The Russian Federation Tax Code (Part Two)" dated 05.08.2000 No. 117-FZ (as amended on 03.12.2012)
According to the State Standard of the Russian Federation GOST R 51303-99 "Trade. Terms and Definitions" (hereinafter - GOST R 51303-99), the trading hall area of a store is understood as part of the store's trading area, including the installation area of the store (part of the store area occupied by equipment intended for displaying, demonstrating goods, conducting monetary transactions and serving customers), the area of check-out counters and cashier cabins, the area of workstations for service staff, as well as the area of passageways for customers
Source: of the Federal Tax Service of Russia dated 13.04.2005 No. 22-2-14/567@ "On the procedure for applying the taxation system in the form of a single tax on imputed income for certain types of activities"
Морфология
Род
Понятие «площадь торгового зала магазина» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | площади торгового зала магазина | площадей торгового зала магазина |
| Д | площади торгового зала магазина | площадям торгового зала магазина |
| В | площадь торгового зала магазина | площади торгового зала магазина |
| Т | площадью торгового зала магазина | площадями торгового зала магазина |
| П | площади торгового зала магазина | площадях торгового зала магазина |