| Period |
|
| since 1996 on present time |
| |
| Implemented
Projects |
|
|
| Industry
Description |
| |
Supermarkets in Saratov
Supermarket is a self-service
shop with the assortment of not less than 1500 different products.
 Raketa
Assorti
Robin-Bobin
(2 shops)
Pelican
Andreevskiy
Mir
Gulliver
Lomonosovskiy
Obuhovskiy
Liksar
Bolshoi
Magistral
Clients of Supermarkets
Average monthly income of clients exceeds 3,000 rubles. The average
age is 35-45 years. The majority of customers visit supermarket once
or twice a week. The average weekly number of customers is 1,750-2,000.
The number of regular clients of supermarkets located in the centre
of the city is lower, but occasional clients who were going by and called
at the shop for the first time offset the difference.
Legal Environment
Presently the only condition of extending retail trade services is
obtaining temporary trade patent. It is issued by the administration
of one of the regions of the city and costs 42 rubles. As for trading
alcohol products, licenses for purchasing and retail realisation of
alcohol products with the exception of ethyl alcohol are still required.
The license for purchasing alcohol is stipulated by Resolution # 723
issued on 16.09.97 by the Governor of Saratov region. The licence for
retail trading of alcohol is stipulated by the Russian legislature.
Retail trade is also regulated by the Civil and Administrative Charters,
Law on rights of consumers and Sanitary Rules and Norms.
Taxes
| Tax |
Rate |
| Income tax |
35% |
| Turnover tax |
5% of cash turnover |
| VAT |
16,67 % of the cost goods sold |
| Dwelling tax |
1,5% of the cost of goods sold excluding
VAT |
| Road user tax |
3,6% of the cost of goods sold excluding
VAT |
| Special police tax |
3% of average number of an enterprise's
employees multiplied by the minimum wage |
| Property tax |
2% of the average annual cost of property
|
| Payroll taxes |
38,5% of the total wages paid |
Tax Instructions Regulating Retail Trade
Resolution # 552 issued by the Government of Russian Federation
on 05.08.92 "Regulations of composition of expenses on manufacturing
and realisation of products (works, services) included in the cost of
goods (works, services) sold and on the procedure of forming financial
results recorded for taxation of profit"
Methodical Recommendations # 1-550/32-2 on accounting of expenses
included in the costs of manufacturing and realisation and financial
results of trade enterprises and companies extending food services approved
by the Trade Committee of Russian Federation on 20.04.95.
Law of Russian Federation # 5215-I dated 18.06.93 "On using
control and cash registers for settlements with customers".
Comparative Statistical Data for the Retail Industry in
Russia in 1997 and 1998
RETAIL TRADE TURNOVER AND MARKETABLE SERVICES
RENDERED TO HOUSEHOLDS
| |
1997 |
1998 |
| Total volume of retail trade
turnover and marketable services rendered to households, bln.roubles |
1153,1 |
1379,9 |
| including: |
|
|
| retail trade turnover |
884,7 |
1065,2 |
| marketable services rendered to households |
268,4 |
314,7 |
| Total volume of retail trade turnover
and marketable services rendered to households, per cent |
100 |
100 |
| including: |
|
|
| retail trade turnover |
76,7 |
77,2 |
| marketable services rendered to households |
23,3 |
22,8 |
MAIN INDICATORS OF TRADE
| |
1997 |
1998 |
| Total volume of retail trade turnover,
bln. roubles |
884,7 |
1065,2 |
| including: |
|
|
| retail trade |
851,9 |
1028,9 |
| public catering |
32,8 |
36,3 |
| Volume indexes of retail trade turnover
(in comparable prices), in per cent to the previous year : |
|
|
| total volume of retail trade turnover |
104,7 |
95,5 |
| food products |
104,8 |
96,9 |
| non-food products |
104,7 |
94,1 |
| out of total volume of retail trade
turnover volume of public catering turnover |
98,4 |
87,6 |
| Retail trade turnover per capita (in
comparable prices), in per cent to the previous year |
105,0 |
95,7 |
| including: |
|
|
| food products |
105,1 |
97,1 |
| non-food products |
105,0 |
94,3 |
| Commodity stocks in retail trade (at
end of year), bln. roubles |
44,5 |
55,5 |
| in days of turnover |
28 |
24 |
| Number of establishments of retail
trade and public catering1) (at end of year) thos.
|
172,8 |
173,7 |
| Employment in retail trade and public
catering (average annually), thos.persons |
3019 |
2700 |
| including: |
|
|
| retail trade |
2388 |
2303 |
| public catering |
631 |
397 |
1) The data were given in accordance to Main
population of statistical survey objects
including actually functioning juridical persons, their missions and
affiliates.
DISTRIBUTION OF TOTAL VOLUME OF RETAIL TRADE TURNOVER
BY OWNERSHIP TYPES
(in per cent of the total)
| |
1997 |
1998 |
| Retail trade turnover, total |
100 |
100 |
| including by types of ownership: |
|
|
| state |
7,8 |
7,0 |
| non-state |
92,2 |
93,0 |
| out of which private |
78,2 |
80,0 |
STRUCTURE OF COMMODITY RESOURCES
FOR RETAIL TRADE TURNOVER
(in actual prices; in per cent of the total)
| |
1997 |
1998 |
| Commodities for retail trade turnover,
total |
100 |
100 |
| including: |
|
|
| resources of own production |
51 |
52 |
| imports (including officially non-registered
imports) |
49 |
48 |
SALE OF SELECTED FOOD
AND NON-FOOD PRODUCTS IN 1998
| |
In per cent to the previous year |
Share in total volume of sales, in
per cent |
| Meat and poultry |
92,0 |
4,8 |
| Sausages |
99,9 |
4,5 |
| Fish products edible, commodity |
100,8 |
1,7 |
| Butter |
88,8 |
1,1 |
| Vegetable oil |
86,0 |
0,7 |
| Eggs |
101,0 |
1,0 |
| Sugar |
84,9 |
1,1 |
| Confectionery |
98,2 |
3,1 |
| Flour |
113,6 |
0,7 |
| Bread and bakery products |
103,8 |
3,4 |
| Fabrics finished |
98,5 |
0,5 |
| Sewn goods |
99,9 |
7,8 |
| Knitwear clothes |
100,1 |
2,6 |
| Leather footwear |
98,8 |
3,8 |
| Refrigerators domestic |
89,8 |
0,4 |
| Color TV-sets |
85,3 |
0,6 |
| Passenger motor-cars |
89,0 |
5,5 |
| Building materials |
102,6 |
1,3 |
MARKETABLE SERVICES RENDERED TO HOUSEHOLDS
| |
1997 |
1998 |
| Volume of marketable services rendered
to households, bln.roubles |
268,4 |
314,7 |
in per cent to the previous year
(in comparable prices) |
103,3 |
97,6 |
| Volume of domestic and personal services
rendered to households, bln.roubles |
48,9 |
51,0 |
in per cent to the previous year
(in comparable prices) |
109,8 |
91,9 |
|
