O.V. Kulagina, certified tax consultant

The price of the product is below cost, or Tax risks of sale

It often happens that a new product line is launched before the old product is completely sold out. Or simply the demand for the product has decreased significantly, or maybe the company is developing a new market segment. And then the goods are sold at greatly reduced prices. But many accountants are afraid to reduce the sales price below the purchase price, since this is supposedly prohibited by law and is fraught with additional taxes. Let's see if this is actually true.

CONCERN 1. Selling at a price below cost is prohibited by law

In general, the contracting parties determine the price of the goods themselves. An exception is prices that are regulated by the state, for example in the field of electricity, gas supply, communications and clause 1 art. 424 Civil Code of the Russian Federation; clause 1 art. 4, Art. 6 of the Law of August 17, 1995 No. 147-FZ; subp. 4 clause 2, clause 4 art. 8 of the Law of December 28, 2009 No. 381-FZ. So for a regular contract, there is no lower price limit on the part of the Civil Code. The main thing is that this price suits both parties.

The Federal Antimonopoly Service also monitors prices to prevent abuses by “big players” in the field of pricing. However, companies that are not able to influence the price situation on the market through their actions alone or with a group of other companies have nothing to fear. Part 1 Art. 5, part 1 art. 7, clause 1, part 1, art. 10 of the Law of July 26, 2006 No. 135-FZ.

In 2013, FAS prepared amendments to the Law on trading activities, advocating a ban on sales at a price below cost, but the project did not find support in the government, was sent for revision and has not yet even reached the State Duma.

Conclusion

If your company does not have a decisive influence on pricing in the market and does not sell goods whose prices are regulated by the government, then the lower price limit is not limited.

CONCERN 2. Loss from sales at a price below cost is not taken into account for tax purposes

Let's say right away that this is not so. The tax base for profits is calculated cumulatively for all transactions. clause 1 art. 274 Tax Code of the Russian Federation. And only if a special procedure for calculating the tax base is established, income and expenses for these operations are considered separately. For example, a special procedure is provided for transactions with securities and clause 2 art. 274, Art. 280 Tax Code of the Russian Federation. In addition, there is a direct prohibition on recognizing in expenses the price difference between the market price and the price of selling the goods to the employee. If you sold a product to an employee at a non-market price, which is even lower than the purchase price, then it is obvious that such a price difference is formed and, in fact, it represents a loss when selling below cost and clause 27 art. 270 Tax Code of the Russian Federation.

But for other sales and purchase transactions at a loss, there are no special rules. Therefore, schematically it looks like this: income from all transactions is summed up and all sales expenses recognized in the reporting period are subtracted from the resulting amount. clause 1 art. 247, sub. 3 clause 1, clause 3 art. 268 Tax Code of the Russian Federation. Obviously, revenue from a loss-making transaction will be recognized in sales revenue along with revenue from other sales, and expenses on it will be recognized along with expenses on other transactions. If you do not systematically work in the red, then it is generally unrealistic to detect unprofitable trades. They will simply drown in the general mass, and they will not be visible in the income tax return. clause 2 art. 268 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated September 18, 2009 No. 03-03-06/1/590.

With the “profitable” simplification, selling at a loss does not affect the amount of tax in any way: how much money you received for the product - the tax was calculated from that amount clause 1 art. 346.15, paragraph 1 of Art. 346.17, paragraph 1 of Art. 346.18 Tax Code of the Russian Federation. If the simplification is “income-expenses”, then even in this case it is not so easy to track a loss-making transaction; income and expenses on it may generally fall into different reporting and even tax periods. After all, expenses are recognized as the goods are paid to the supplier and sold, and income is recognized upon receipt of money from the buyer. clause 1 art. 346.15, subd. 23 clause 1 art. 346.16, paragraph 1, sub. 2 p. 2 art. 346.17 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated October 29, 2010 No. 03-11-09/95. When selling goods to employees, the price difference between the retail price and the sales price is also not included in expenses.

CONCLUSION

It is unlikely to track a losing trade if you do not systematically work in the red. It is unlikely that the tax authorities will deal with this, because the loss from sales, if goods are sold to non-employees, is still taken into account for tax purposes.

CONCERN 3. If the sales price is lower than the purchase price, tax authorities assess additional taxes based on the market price

There is some truth in this judgment. It all depends on whether such a transaction is controlled. Let's say you sold apples at a price lower than the third-party purchase price. Russian company. Then you can safely look the inspector in the eye, since the price of the transaction between parties that are not dependent on each other is initially considered to be the market price clause 1 art. 105.3 Tax Code of the Russian Federation. That is, tax authorities will not check your prices for compliance with their market prices. Simply because this type of verification is provided only for controlled transactions, and transactions between non-interdependent Russian organizations not controlled clause 1 art. 105.17, paragraph 1 of Art. 105.14 Tax Code of the Russian Federation.

“What about Art. 40 NK? - you ask. Despite the fact that the notorious Art. 40 of the Tax Code on market prices has not yet been repealed; its effect has been significantly narrowed: it applies only to those transactions for which income and expenses were recognized before 01/01/2012. That is, at the moment, tax authorities can try to recalculate taxes based on market prices only if the “sale” took place in 2011, since 2010 and more early periods can no longer be covered by the on-site inspection ordered in 2014. clause 4 art. 89 Tax Code of the Russian Federation

WE TELL THE MANAGER

If the seller will independently calculate and pay taxes at the market price from income from a controlled transaction, the buyer will not be able to recalculate the tax base downward. After all, he will have such a right only if, after checking prices and paying the arrears by the seller, the buyer receives from the tax authority a notification to make symmetrical adjustments to clause 1 art. 105.3, paragraphs. 1, 2 tbsp. 105.18 Tax Code of the Russian Federation.

But if you sold a product at a non-market price and such a transaction is controlled for you, for example, you sold apples for mere pennies to your subsidiary on OSNO, the amount of income from transactions with which exceeded the uncontrollable threshold (in 2013 - 2 billion rubles, in 2014 - 1 billion rubles) subp. 1 item 2 art. 105.14 Tax Code of the Russian Federation, then in this case I will have to clause 4 art. 105.3 Tax Code of the Russian Federation:

• <или>voluntarily calculate income tax and VAT based on the market price (immediately or at the end of the tax period) pp. 3, 6 tbsp. 105.3 Tax Code of the Russian Federation;
• <или>during a “price” audit, prove to the tax authorities that the apples were impossibly sour and the transaction price falls well within the range of prices at which such goods are sold by non-dependent persons subp. 1 clause 1, clause 3 art. 105.7, paragraphs. 1, 7 tbsp. 105.9 Tax Code of the Russian Federation. If the tax authorities nevertheless consider that the prices were not comparable with the market ones, then after a “price” check they will go to court in order to collect arrears and penalties for income tax and VAT clause 5 art. 105.3, sub. 4 p. 2 tbsp. 45 Tax Code of the Russian Federation. And if the income from the transaction relates to 2014, then the tax authorities may also impose a fine in the amount of 20% of the amount of unpaid taxes in clause 1 art. 129.3 Tax Code of the Russian Federation; clause 9 art. 4 of the Law of July 18, 2011 No. 227-FZ.

But transactions of sellers under the simplified taxation system do not fall under price control, since such organizations do not pay either income tax or VAT, for which additional charges are possible during “price” checks x subp. 1, 4 p. 4 tbsp. 105.3, paragraph 2 of Art. 346.11 Tax Code of the Russian Federation.

Conclusion

The statement that taxes will be recalculated based on market prices is only partly true. It all depends on whether the transaction is recognized as controlled. If so, you will have to prove to the tax authorities that the transaction price is comparable to the market price. If not, then there is no need to worry about additional charges.

CONCERN 4. Expenses for the purchase of goods sold at a loss are economically unjustified, and therefore cannot be taken into account when calculating income tax

Each commercial organization by definition strives to make a profit and clause 1 art. 50 Civil Code of the Russian Federation. However, one-time losing trades also fit into this concept, because the desire to systematically make a profit is fraught with risk and does not exclude a loss. In addition, by selling today at a low price, the company insures itself against increased losses in the future, therefore management assesses the profitability of the transaction at the current moment.

The Tax Code does not give tax authorities the right to assess how effectively a taxpayer manages capital, and therefore the concept “ economic feasibility expenses" must be considered through the focus of expenses on generating income in Art. 252 Tax Code of the Russian Federation; Definitions of the Constitutional Court dated December 16, 2008 No. 1072-O -O (clause 2 of the motivational part), dated June 4, 2007 No. 366-O -P (clause 3 of the motivational part), dated June 4, 2007 No. 320-O -P (clause . 3 motivational parts). And in the example with apples, the costs of purchasing goods were economically justified, because, firstly, they were not purchased for charity event, but were going to sell it successfully, at a profit. Another thing is that circumstances have changed somewhat and now it is much more important to release the apples frozen in the unsuccessful batch working capital. And secondly, they still received income, because there is some kind of income Letter from the Federal Tax Service for Moscow dated 08/02/2012 No. 16-15/070063@. And no one is insured against losses Resolution of the Federal Antimonopoly Service of the Moscow Region dated July 18, 2013 No. A40-86022/12-20-468; FAS NWO dated June 16, 2011 No. A56-60826/2010.

To confirm the validity of your expenses, you can do the following. First, the manager must issue an order to mark down goods. Secondly, the markdown must be justified. For example, you can attach to the order the conclusion of a merchandise expert or sales manager, stating that the apples are from last year’s harvest, it is impossible to store them for more than 1 month in the conditions of your warehouse, and in case of loss of marketable condition, the losses from write-off will be much higher, etc. In any case In this case, the justification must indicate for what purpose and why you decided to take a losing trade. All this will help you strengthen your position in the event of a dispute with the tax authorities.

CONCLUSION

Expenses will be economically justified if they were aimed at making a profit. The end result is not decisive.

CONCERN 5. If goods are sold at a loss, then VAT cannot be deducted on them.

Tax authorities are inclined to see an unjustified tax benefit in a loss-making transaction, since the deduction upon acquisition was greater than the amount of tax accrued upon the sale of the goods. And all because the reasonable economic purpose of concluding a loss-making transaction is not at all obvious to the tax authority. And as we remember, its absence is one of the signs of receiving unjustified tax benefits pp. 1, , 9 Resolution of the Plenum of the Supreme Arbitration Court of October 12, 2006 No. 53.

Therefore, just as to justify expenses, you need to stock up on arguments in your favor in advance. The same documents will do: orders from the manager, conclusions from merchandising experts, financiers, etc.

In legal disputes, the case is resolved in favor of the taxpayer if he provides the court with evidence of the existence of a reasonable economic goal that was pursued when concluding a loss-making transaction and Resolutions of the Federal Antimonopoly Service of the Moscow Region dated May 30, 2013 No. A40-40420/12-91-224, dated May 5, 2012 No. A40-43413/11-90-184; 15 AAS dated 04/02/2013 No. 15AP-2735/2013. But if there was no such goal, and by all indications the organization is a participant in the tax scheme, then do not expect mercy from the tax authorities. In addition to the unobvious economic purpose, controllers will identify other signs of receiving an unjustified tax benefit, for example, the inability to fulfill the contract. For example, an organization purchased a batch of goods, but where it was stored for a whole month is unclear, since storage facilities the organization neither owns nor leases it, and although a custody agreement was concluded, it was not executed Resolution of the Federal Antimonopoly Service of North Kazakhstan region dated January 24, 2013 No. A32-3122/2012.

CONCLUSION

A tax benefit in the form of a VAT deduction on goods sold at a loss can be justified if the organization proves that when concluding a loss-making transaction, it pursued a reasonable economic purpose, for example, to avoid even greater losses from complete write-off of goods. But if the goods were sold only on paper and there were no real transactions, then the tax authorities will remove such deductions.

So, of all the concerns considered, the most realistic is the removal of expenses and deductions. To prevent this from happening, prepare justification for expenses in advance. And if, God forbid, you are a participant in a tax scheme, then fake documents alone without real transactions are unlikely to help you.

In order to make a profit, you need to set a trade margin on the product - a premium to the purchase price. On average, the markup on clothes and shoes is 60-100%, jewelry and souvenirs - 200-300% or more, household appliances - 10-60%, etc.

No. 1. Look for suppliers with favorable conditions

First of all, you need to purchase goods profitably. To do this, search for suppliers with low prices. This can be done, for example, via the Internet and at exhibitions. Find out from suppliers about discounts and special terms of cooperation, negotiate a minimum price.

No. 2. Analyze competitors' prices

Analyze the pricing policy of your closest competitors. If you set prices at the same level or higher, a convenient store location, excellent service, and wide range or rare commodity items.

If you have the opportunity to reduce costs or purchase goods cheaper, then install more low prices than competitors. This can often be an important advantage, but a lot depends on how you position your outlet. It is not always necessary to move towards lower prices; for example, cheaper goods in the elite segment may be perceived by visitors to your store as being of lower quality. A significant price reduction may be justified if you want to attract new customers in this way, sell stale goods or sell less hot goods included.

As a rule, suppliers indicate recommended retail prices in the price list. You can also focus on them, especially if you have just started own business and you don’t know how certain products will be sold.

No. 4. Set different markups for different product groups

Divide the products into three groups: “enticing”, “core” and “super profitable”. “Attractive” - goods of wide demand, the approximate cost of which the buyer knows and from which he is likely to make a conclusion about pricing policy your store. The markup on these goods should be minimal. “Core” products form the basis of the assortment. “Super profitable” - products with a maximum markup on which you can earn more money.

No. 5. Experiment with price

Choose the right strategy

There is no single approach to choosing prices in retail trade. For effective pricing, determine how a particular product is perceived by customers, calculate your monthly costs, and analyze the prices of competitors and suppliers. Experiment with prices and try different strategies. Set prices that will be beneficial to both you and your customers. Thus, you can acquire regular customers, a good reputation and make a decent profit.

Due to the increasing number of requests from consumers with questions: “What to do if the price at the checkout does not match the price indicated on the price tag?” I wanted to buy juice at the store. The price according to the price tag in the sales area was 33 rubles per package. But after the goods went through the cash register, the price increased by 8 rubles, at what price should they sell me the juice?

People often come to us with similar questions. Complaints are received from different stores, but they have one thing in common - the price at the checkout differs significantly from the price indicated on the price tag.

First you need to call the administrator and inform him about this misunderstanding. Most likely, they will begin to explain to you that the next batch of goods has arrived, the price for it is different, and the employees did not have time to replace the price tags on the sales floor, and the price is entered into the computer upon receipt.

Perhaps there is no malicious intent here, but the usual negligence of the staff. But you should not worry about this for the following reasons:

• Clause 1 of Article 10 of the Law of the Russian Federation “On the Protection of Consumer Rights” states: “the manufacturer (performer, seller) is obliged to promptly provide the consumer with the necessary information about goods (works, services), ensuring the possibility the right choice" Paragraph 2 of the same article adds that the price of the product in rubles is an integral part of this information.
• V Civil Code Russian Federation there is a concept like an offer, i.e. documented proposal. In stores, the price tag is precisely a public offer, and the seller is obliged to sell you the product exactly at the price indicated in this offer.

Remind the store administrator of this and demand that the violation of the law be immediately corrected, i.e. sell the goods at the price indicated on the price tag.

But what if your legal claim is denied?

Request a complaint book and make a note in it about what is happening, and from the store administration a written response to your appeal. Do not under any circumstances take the price tag from trading floor! The administration may accuse you of theft commercial equipment. If possible, take a photo of the price tag as proof, at least on a mobile phone.

Contact territorial department Office of Rospotrebnadzor in Moscow with a statement, attaching the store’s response to your complaint, a photo of the price tag, a receipt.

In any case, we advise everyone who has encountered a violation of their consumer rights not to leave it without consequences. This violation is the basis for bringing a negligent seller to administrative liability under Article 14.7 of the Code of Administrative Offenses of the Russian Federation (consumer deception).

In a free market, there are plenty of ways to make money without extra effort. Buy cheaper and sell more expensive, and put the difference in your pocket - what could be simpler? What products to buy for profitable resale, where to buy and resell them, how not to remain in the red - we’ll talk in this article.

• What you need to know for this business
• Where can you resell goods
• Where to buy goods for resale
• How can you resell services?
• How to make money by reselling goods: useful tips

What you need to know for this business

The history of resale begins from the moment people learned to trade. If at the dawn of centuries the services of intermediaries were not in great demand, then as civilization developed, the chain of intermediate links between the manufacturer and the final consumer became longer and longer. Modern man buys a lot of goods from all over the world - most of them have come a long way and have significantly increased in price in the process of resale.

Before starting this small business Many people wonder what goods can be resold profitably in order to earn a lot?

Keep in mind that resale is a delicate matter: in order not to be in the red, you need to clearly understand the difference between the purchase price and the sale price, as well as the rate of sales of this category of goods. It makes sense to resell products with high margins, low overhead costs and fast turnover.

In order to make money on resale, you need to understand all the intricacies of the market, know about your competitors and understand what price is acceptable. Before starting this business, carefully study and analyze all these indicators.

Where can you resell goods

The easiest way is resale through bulletin boards. You buy a certain product and then resell it in your city through Avito or other boards free ads. How much you can earn from this depends on the demand for the product, as well as on the ratio of the purchase price and the average selling price of this product in your city. For example, you can cheaply buy some goods for children or phone cases on Ali Express, and then sell them for 2-3 times more expensive. For some categories of goods, the markup can be 100-500%.

It is important to understand whether there is a demand for this product and what price people are willing to pay for it. To do this, it is enough to test the demand by advertising before purchasing the goods. The advantages of this method include the fact that you do not need to register a company or become an individual entrepreneur, pay taxes, etc.

A difficult way for advanced businessmen is resale on a website/online store. You can make a simple one-page website yourself or order it from a freelancer. Also you can create own store or resell on existing large sites:

• Ebay - on this the largest site you can buy or sell electronics and more. It is possible to sell at a fixed price and put lots up for auction.
• Aliexpress - now on the largest platform Chinese goods Sellers from Russia can register. True, for this you need to be legal entity and enter into a contract with an intermediary - the PickPoint company.

Selling through websites is suitable for those who want to build a serious business on the resale of goods, and not just sell an item one time. It is clear that this will not happen without associated costs, including advertising costs.

These are the most popular methods selling goods on the Internet. Of course, no one can stop you from doing things the old fashioned way: renting a place in a store or market, or even going door to door, offering your goods. But in the twenty-first century, it makes sense to trade online - it is much easier and more profitable for any seller.

Where to buy goods for resale

So we come to the most important question - where to buy goods for resale? It cannot be answered unequivocally: it is one thing if you want to sell purebred puppies, and quite another if you decide to sell computers.

If you plan to purchase goods from abroad, you first need to select the country. The undisputed leader in almost all directions is China - there you can buy cheap clothes, equipment, and a million other goods. Resale of goods from China is increasingly gaining momentum. But for branded clothing, it makes sense to go to France or Italy. If you do not have the opportunity to personally fly to pick up the goods, you can order online with delivery to the desired city.

Ebay - on this largest platform you can buy or sell electronics and more. It is possible to sell at a fixed price and put lots up for auction. Aliexpress - now sellers from Russia can register on the largest platform for Chinese goods. True, for this you need to be a legal entity and enter into a contract with an intermediary - the PickPoint company.

It is not necessary to order the product from the manufacturer. If you plan to sell a product on Avito and other message boards, it may be enough to order it on AliExpress - provided that you are satisfied with the price offered there.

In rare cases, you can even purchase a suitable product from friends, neighbors, colleagues, etc.

How can you resell services?

Resale of blogs, websites, articles, videos. The essence of this method is that you are looking for a webmaster who will do some work for you cheaply, and you will resell it at twice the price to other people, acting as an intermediary. But here we must take into account that most people are not looking for a ready-made website/blog/article/video, but order them “from scratch” to suit their requirements. Therefore, it is more logical to take a specific order and give it to the contractor at a cheaper price than the customer pays.

This is what video marketers often do - they look for clients for a video, advertise, find a customer and negotiate with him, and the whole technical work give it to a freelancer. Neither the customer nor the final performer in this scheme know each other - they deal only with the intermediary. The functions of the intermediary can be reduced to communication with the customer and the performer/performers, or he can do some part of the work (for example, write a script for a video).

Reselling other people's services. Another way is to resell other people's services; it is very close to the previous one. The difference is that it’s easy to make money here, and your work is not limited to writing test tasks. You can make a website and offer certain services on it, receiving a percentage for it.

This could be the services of a company for exemption from the army, a search company domestic staff: housekeepers, nannies, gardeners and so on. Another option is to just run contextual advertising or advertising on social networks. Many people, even being professionals in their field, do not know how and do not like to “sell themselves,” and happily transfer the sale of their services to someone else’s shoulders.

Watch the video life hack from Andrey Merkulov on this topic:

What products can you resell to make money?

Below are all the types of goods you can make money by reselling.

• Electronics. The most popular product today is various gadgets: smartphones, tablets, laptops, etc. You can buy in bulk at one price and sell in your online store for a slightly higher price.
• Children's toys. They can also be bought in bulk and sold on the above sites.
• Antiques. These goods have been valued at all times: collectors are willing to give millions if the item is worth it.
• Cloth. Most people buy clothes through online stores, so this category can be resold.
• Site names. For each domain name You can earn $10 or more.
• Cars. You can create a company and earn millions by reselling used cars.
• Cases and other accessories for mobile phones, tablets and other gadgets. As a rule, such things are not cheap in regular stores, but on AliExpress or in China you can buy them for pennies. This also includes adapters, cords, etc.
• Decorations. Nowadays many people make jewelry self made, but not everyone knows how to sell them. Handmade products are always at a premium, so you can take on the role of an intermediary and work for a percentage.
• Small household appliances- you can find very cheap goods at sales in online stores (especially if you get promotions and discounts), but on Avito or your own website you can sell them for much more.

This is far from full list goods from which you can make money by reselling. You can sell anything, even greyhound puppies (literally and figuratively), as long as there is a demand for it, as well as the difference between the purchase price and the resale price that is acceptable to you.

If you want to resell, there are a few important rules to follow.

1. Test demand. Before purchasing a product, advertise, pay for inexpensive advertising and see how many people are interested in your offer.
2. Calculate your margin. It is important to understand how much you will earn from selling one unit of goods. Don't forget to factor in shipping costs and other costs.
3. Consider force majeure. The goods may be delayed in transit, or problems may arise at customs - you must be prepared to deal with such problems.
4. Prepare your sleigh in the summer. You must always be one step ahead. It is better to buy school backpacks not in August, when their prices skyrocket, but in March. It makes sense to order swimsuits in winter, and fur coats in summer.
5. Analyze your competitors. You won't be the only seller on the market, so it's important to know what others are offering and at what price. Remember that the buyer almost always chooses the cheapest offer - if you can't undersell, you'll have to work hard to account for the price difference.
6. Love your clients - and they will love you back. Hold promotions, give small gifts and always honor your obligations.
7. Advertise your product. Test different advertising methods and choose the most effective one.

Reselling goods and services can be quite profitable business, if you approach the matter wisely, carefully analyze the market and choose the right niche. If you want to know more about the best ways to make money online, click here: 50 the best ways make money online

In the service sector of the national economy, price differentiation is based on taking into account the characteristics various fields economy.

Prices in this group are classified as follows.

Wholesale prices- prices at which industrial enterprises or their intermediaries sell their products in large volumes (wholesale), without resorting to the services of retail trade organizations. At wholesale prices, products are sold between enterprises, industries, from the wholesale sector to the retail sector - through sales trade organizations, but not to the population, which makes purchases in relatively small quantities. Sales of goods at wholesale prices are usually accompanied by non-cash payments.

Retail prices- prices at which goods are sold to the final consumer - the population, since these goods are mainly consumer products. The use of retail prices is usually accompanied by cash payments.

Purchase prices- prices at which agricultural producers sell agricultural products in large volumes to the state and enterprises. If such producers sell products of non-agricultural origin (for example, surplus equipment), these prices are wholesale prices. Large volumes of agricultural products are purchased mainly by government agencies to create funds as a material base public policy. Procurement prices are also called prices at which agricultural products are purchased in large quantities by non-state enterprises and organizations (for example, meat processing plants). If agricultural products are sold to the population, then the concept of “retail prices” is used.

The concept of “public procurement prices” should be distinguished from the concept of “purchase prices”. Government procurement prices are the prices at which government bodies conduct procurement various types products (and not just agricultural) for the formation of centralized state funds. Products that are the object of government procurement are characterized by increased national economic, strategic and social significance(the most important types of raw materials, fuel, grain, cotton, etc.).

Unlike prices of other types, government procurement prices primarily solve national problems, therefore the state provides the seller with certain benefits.

Pricing stages

When differentiating prices by stages of pricing, the price at each previous stage of the movement of goods is an element of the price of the subsequent stage.

Price formation during the movement of goods can be presented in the form of a table. 1.

Example. The cost of producing a unit of goods is 4,000 rubles. The profitability planned by the manufacturer is 20% of the cost.

The manufacturer's free wholesale price is

4000 + (4000 · 20: 100) = 4800 (rub.).

When considering manufacturer prices, one cannot help but dwell on on-farm prices.

On-farm, or transfer, prices are the prices at which divisions of the same company are calculated among themselves. economic structure. These prices are often not oriented towards external market conditions; they must solve internal accounting and distribution problems in accordance with the general policy of a given economic structure. In a particular case, on-farm prices may quantitatively coincide with manufacturer prices.

Table 1. Types of prices by pricing stages

Wholesale holiday prices In addition to manufacturer prices, they include indirect taxes, which are the most important items of budget income.

Wholesale prices are formed at the mediation stage. In addition to the wholesale selling price, the wholesale purchase price includes intermediary markups (discounts). Wholesale purchase prices provide the necessary financial conditions for the functioning of the intermediary link.

The intermediary discount (surcharge) also has other names (for example, supply and sales discount (surcharge), commission or fee). But in any case, this is the price for the services of an intermediary in promoting goods from the manufacturer to the consumer.

Retail prices are formed in the sphere retail. In addition to wholesale purchase prices, they include trade discounts (surcharges). Retail prices provide the necessary conditions for profitable work retail trade.