Rus Articles Journal

Why the shops working on the Internet are necessary?

the given subject are Now actual since recently demand for the Internet - shops increased. This results from the fact that the modern buyer appreciates a practicality and convenience of data of shops, i.e. without leaving the house, at work, on the way etc. it is possible to get the necessary thing, having chosen what is specifically necessary, having spent for it much less than time, than in usual shop.

Intensive development of the Internet turned it not only into very effective “advertizing platform“, but also into extremely powerful mechanism of trade. Constantly improved technologies of payments for the Internet made possible creation for many types of business and a “network“ component, namely the Internet - shops.
What represents the Internet - shop? Generally speaking is a web - the page on which it is possible to choose goods, to specify the coordinates and to make payment of goods. The goods will be delivered by mail or the courier to the buyer.

From the technical party, of course, everything is not so simple. Any Internet - shop is first of all, a set of programs (so-called “cursor“) which allows to organize process of trade like real shop. It means that there is an opportunity to add goods, to delete them if they are sold out to change the prices, to carry out actions, to structure goods so that it was possible to look for it easily and many other things. At the same time the mechanism of payment of goods is built in this “cursor“.

The main advantages at the Internet - shop two. The first is a possibility of its work 24 hours a day. As a lot of things become automatically, there is no need to have a large number of personnel, as in the real trade. And it gives the chance to reduce goods prices, doing them is more attractive and more available to buyers. The second advantage - the most extensive audience of buyers from the geographical point of view.

Modern the Internet - shops can be adjusted on several languages (the comma is not necessary) and to have a possibility of payment in the different countries. Thus, it is obvious that efficiency “untwisted“ the Internet - shop will be high. Modern opportunities of mail allow to send goods anywhere - a question only in the delivery price. It is very important to
to realize that creation the Internet - shop and integration of the mechanism of payment - work specific and assuming experience and knowledge in the Internet - programming and banking.

In spite of the fact that there is a mass of ready decisions, their integration almost not in power that who is not a professional in the Internet - programming - too many features (both technical, and organizational) need to be considered.
needs Also to be chosen competently the payment mechanism. It depends on that audience on which the Internet - shop is calculated.
At the moment exists several mechanisms of payment - by means of credit cards, through systems of electronic payments (WebMoney, Denni`s Yandex, PayPal) and by a bank transfer. All of them can be integrated into a cursor the Internet - shop, but it is necessary to choose the most actual for concrete target group. For example, delivering products or pizza to the house, it is more convenient to accept cash payment to the courier.

At the organization the Internet - shop it is also worth considering need of its advertizing for the Internet. And it is one more reason to address professionals. Process of “promotion“ of any website on the Internet is not so simple as it can seem at first sight. Also it will be better if creation of shop and its advance are carried out by one firm. And at the price such approach will be more optimum. So the Internet - shop is not only a modern way of increase in sales, but also good investment into the future as the role and value of the Internet will only increase in life of society.

Today already many businessmen are informed on all pluses the Internet - shops: This lack of costs of rent, small staff - for the seller. And for the buyer is a saving of time and low prices.

Sale on the Internet - shop it anything else, as remote sales. The order of sale of goods is regulated in the similar way by the following standardly - legal acts:
• hl. 30 Civil Code of the Russian Federation, establishing the general rules of trade;
• Art. 497 of the Civil Code of the Russian Federation establishing special norms for remote trade;
• Art. 26. 1 Act of the Russian Federation from 07. 02. 1992 N 2300 - 1 “About consumer protection“ in the current version of November 23, 2009;

• The rules of sale of goods in the remote way approved by the Resolution of the Government of the Russian Federation from 27. 09. 2007 N 612.
Sale of goods is in the remote way a sale of goods under the contract of retail purchase and sale signed on the basis of acquaintance of the buyer with the description of goods offered by the seller who is contained in catalogs, the buyer excluding a possibility of direct acquaintance with goods or a sample of goods at the conclusion of such contract (item 2 Corrected sales of goods in the remote way from 27. 09. 2007 N 612).

According to item 20 of Rules of sale of goods in the remote way from 27. 09. 2007 N 612 contract of purchase and sale at remote trade is considered concluded since the moment:
• or deliveries by the seller to the buyer cash or the cash-memo or other document confirming payment of goods;
• or obtaining by the seller the message on intention of the buyer to acquire goods.

Reflection in the account and feature of the taxation of activities for remote sale of goods depend on several factors: payment methods, options of delivery, the accompanying expenses connected with trade (creation and maintenance of work of the website, service of mail), etc.
the Internet - shops can be divided into two groups:

• real-life trade enterprises which for increase in sales create own website where it is possible to get acquainted with the offered range of goods;
• the Internet - the shops trading only online. to
besides, it is possible to sell goods by means of the Internet both wholesale and retail.

At realization of goods wholesale the catalog of the sold products and a price - a leaf with the current prices, and also contact information (phones, faxes, e-mail postal addresses) is posted on the website of the seller. In case of wholesale trade at registration of the order on the website it is necessary to provide the instruction the buyer of all requisites for registration of primary documents for delivery of goods (the account, the invoice, consignment notes). The contract of delivery is signed with the buyer (for example, by means of drawing of the account), and the usual scheme of wholesales works further. Payment for goods at the same time happens generally in a non-cash order.

Retails on the Internet have the features and significantly differ from trade in usual retail shop. Feature retail the Internet - sales is the fact that the buyer has no possibility of direct acquaintance with goods at the time of making decision on purchase. Such scheme of trade is defined by Art. 497 of the Civil Code of the Russian Federation. It is possible to trade however not in all goods remotely. Sale is not allowed by a remote way of alcoholic products, and also goods which free realization is forbidden or limited to the legislation of the Russian Federation (item 5 Corrected sales of goods in the remote way from 27. 09. 2007 N 612).

To begin to trade on the Internet, it is necessary to create the website. Such website is created or forces of the organization, or its development is ordered from the third-party organizations. Depending on that, the organizations exclusive rights to the website are transferred or not, reflection of cost of creation of the website in accounting and tax accounting will depend. If the organizations exclusive rights are transferred and all other conditions of the item are satisfied. 3 PBU 14/2007 (ability of object to bring economic benefits, the right of the organization for receiving economic benefits, a possibility of allocation or separation (identification) of object from other assets, use

of object for a long time, absence at object is material - a material form etc.) the created website in accounting will be considered as a non-material asset. In this case costs of its creation are reflected on the debit of the sub-account “Acquisition of intangible assets“ of account 08 “Investments in non-current assets“.
If exclusive rights to the website are not transferred, expenses on its creation will be considered as a part of expenses of future periods on account 97 “Expenses of future periods“ and to be written off during an established period of use of the website.

In tax accounting the website will be considered as a non-material asset if exclusive rights are acquired for it and all conditions of the item of 3 St are satisfied. 257 Tax Code of the Russian Federation (existence of ability to bring to the taxpayer economic benefits (income), existence properly of the processed documents confirming existence of the most non-material asset and (or) exclusive right at the taxpayer to results of intellectual activity (including patents, certificates, other security documents, the contract of assignment (acquisitions) of the patent, the trademark), use in production (performance of work, rendering services) or for

administrative needs of the organization for a long time (duration over 12 months)).
If exclusive rights to the website are absent, costs of its creation will be considered as a part of the other expenses connected with production and realization (Art. 264 of the Tax Code of the Russian Federation) and have to be written off evenly during an established period of use of the website (item 1 of Art. 272 of the Tax Code of the Russian Federation, the Letter of the Ministry of Finance of the Russian Federation from 04. 04. 2007 N 03 - 03 - 06/2/61).

After the website is created, it needs to appropriate the domain (the unique address of the website on the Internet) and to register it in accordance with the established procedure in Russian scientifically - research institute of development of public networks (ROSNIIROS). The term of registration makes one year. Each next year registration needs to be prolonged.
of the Sum, paid for primary registration of the domain, join in the initial cost of the website at its acceptance on the account as a non-material asset on the basis of item 8 PBU 14/2007 and item 3 of Art. 257 of the Tax Code of the Russian Federation.

The subsequent extensions of registration of the domain have to be considered as a part of expenses of the organization and be written off evenly during the registration extension period. In accounting such expenses will belong to expenses on usual kinds of activity (item 5 PBU 10/99) and to be considered as a part of expenses of future periods on account 97 “Expenses of future periods“. In tax accounting these expenses belong to the other expenses connected with production and realization (subitem 49 of item 1 of Art. 264 of the Tax Code of the Russian Federation).

To make the website available the Internet - to users, the organization has to place it on the server. Usually the website place on the server of the organization - provider, the providing service of a hosting (accommodation of the stranger a web - the website on the web - the server).
the Payment for services of a hosting is considered in accounting as a part of expenses on usual kinds of activity (item 5 PBU 10/99). In tax accounting these expenses are reflected in structure of the other expenses connected with production and realization (subitem 49 of item 1 of Art. 264 of the Tax Code of the Russian Federation).

The contract for rendering of services of a hosting, as a rule, provides monthly payments for service which are reflected in account 44 “Expenses on sale“. But the organization can buy own server and place the website on it. In this case the acquired server will be considered as a part of fixed assets of the organization, and its cost will be repaid by means of depreciation charge.

Expenses on delivery are considered by own courier service (a salary of couriers, expenses on journey) as a part of expenses on compensation on the basis of item 3 of Art. 255 of the Tax Code of the Russian Federation (The letter of the Ministry of Finance of the Russian Federation from 29. 08. 2006 N 03 - 03 - 04/1/642). Expenses on acquisition of fuels and lubricants for the cars which are carrying out delivery of goods, and also costs of their repair join in structure of the other expenses connected with production and realization (subitem 11 of item 1 of Art. 264 of the Tax Code of the Russian Federation).

Expenses on delivery of goods the attracted courier service belong to expenses on usual kinds of activity and in full join in structure of the other expenses connected with production and realization (subitem 49 of item 1 of Art. 264 of the Tax Code of the Russian Federation). Also expenses on delivery of goods are similarly considered by mail (subitem 25 of item 1 of Art. 264 of the Tax Code of the Russian Federation). with
Thus, the Internet - shop it is necessary to attract to successful work constantly in it buyers that is reached by means of advance of the website on the Internet by its registration in various search engines, link exchange with other websites, placement

of advertizing banners and text advertizing on other websites, writing of thematic articles, etc. Such expenses belong to expenses on advertizing and are in full considered at the profit taxation (subitem 28 of item 1 of Art. 264 of the Tax Code of the Russian Federation). In accounting these expenses belong to expenses on usual kinds of activity (item 5 PBU 10/99).
of One of the main components in expenses the Internet - shop are expenses on delivery of goods to buyers. Delivery of goods can be carried out in the different ways: by mail, own or attracted courier service, shipment at own expense.