Должны ли интернет магазины платить торговый сбор

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26 июня 2015
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С 1 июля 2015 года введен торговый сбор на территории города Москвы. Самым частым вопросом сегодня является: должны ли интернет магазины платить торговый сбор? Долгое время ответа на него не было. Однако недавно департамент экономической политики и развития города Москвы дал ответ на этот вопрос.

Нет, интернет-магазинам не нужно платить торговый сбор, — заявил Департамент.  

Аргументы такие: деятельность интернет-магазина содержит в себе фактически два типа деятельности - собственно, продажа товаров со склада и услуга по доставке этого товара до потребителя почтой или курьером. 

Продажа товаров со склада не облагается торговым сбором, т.к. московский закон не установил ставку для этого вида торговли. 

Услуга по доставке товаров, проданных интернет-магазином, разумеется, торговым сбором также не облагается.

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Время работы: пн-пт 10:00-18:30
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            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => GTM_GOAL_CATEGORY
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Значение поля Category «цели-события»  Google Tag Manager. Используйте латиницу
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Category-цель для Google Tag Manager:
            [~DEFAULT_VALUE] => 
        )

    [GOOGLE_GOAL_ACTION] => Array
        (
            [ID] => 639
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Action-цель для Google Analytics
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => GOOGLE_GOAL_ACTION
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => GOOGLE_GOAL_ACTION
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Значение поля Action «цели-события» в  Google Analytics. Используйте латиницу
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Action-цель для Google Analytics
            [~DEFAULT_VALUE] => 
        )

    [GTM_GOAL_ACTION] => Array
        (
            [ID] => 640
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Action-цель для Google Tag Manager
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => GTM_GOAL_ACTION
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => GTM_GOAL_ACTION
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Значение поля Action «цели-события» Google Tag Manager. Используйте латиницу
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Action-цель для Google Tag Manager
            [~DEFAULT_VALUE] => 
        )

    [COVER] => Array
        (
            [ID] => 641
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Заполнить картинкой весь фон
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => COVER
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => L
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => C
            [MULTIPLE] => N
            [XML_ID] => COVER
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Эта настройка масштабирует весь фон под дополнительной информацией
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [VALUE_ENUM_ID] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Заполнить картинкой весь фон
            [~DEFAULT_VALUE] => 
        )

    [FORM_POSITION_IMAGE] => Array
        (
            [ID] => 642
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Выравнивание доп. информации по вертикали
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_POSITION_IMAGE
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => L
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => FORM_POSITION_IMAGE
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [PROPERTY_VALUE_ID] => 305276
            [VALUE] => по центру
            [DESCRIPTION] => 
            [VALUE_ENUM] => по центру
            [VALUE_XML_ID] => middle
            [VALUE_SORT] => 500
            [VALUE_ENUM_ID] => 473
            [~VALUE] => по центру
            [~DESCRIPTION] => 
            [~NAME] => Выравнивание доп. информации по вертикали
            [~DEFAULT_VALUE] => 
        )

    [GTM_EVENT] => Array
        (
            [ID] => 643
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Event-цель для Google Tag Manager
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => GTM_EVENT
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => GTM_EVENT
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Значение поля Event «цели-события» Google Tag Manager. Используйте латиницу
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Event-цель для Google Tag Manager
            [~DEFAULT_VALUE] => 
        )

    [FORM_ADMIN] => Array
        (
            [ID] => 644
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Набор полей
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_ADMIN
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => L
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => C
            [MULTIPLE] => N
            [XML_ID] => FORM_ADMIN
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Инструкция по созданию индивидуального набора полей - https://goo.gl/ffvH6d
            [PROPERTY_VALUE_ID] => 305277
            [VALUE] => стандартный
            [DESCRIPTION] => 
            [VALUE_ENUM] => стандартный
            [VALUE_XML_ID] => light
            [VALUE_SORT] => 100
            [VALUE_ENUM_ID] => 475
            [~VALUE] => стандартный
            [~DESCRIPTION] => 
            [~NAME] => Набор полей
            [~DEFAULT_VALUE] => 
        )

    [FORM_PROP_INPUTS] => Array
        (
            [ID] => 645
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Поля формы
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_PROP_INPUTS
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => Y
            [XML_ID] => FORM_PROP_INPUTS
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => Y
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Инструкция по созданию индивидуального набора полей - https://goo.gl/ffvH6d
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Поля формы
            [~DEFAULT_VALUE] => 
        )

    [FORM_LIST_TITLE] => Array
        (
            [ID] => 646
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Заголовок списка с выбором
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_LIST_TITLE
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => FORM_LIST_TITLE
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Заголовок списка с выбором
            [~DEFAULT_VALUE] => 
        )

    [FORM_TEXT_COLOR] => Array
        (
            [ID] => 647
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Цвет текста в форме
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_TEXT_COLOR
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => L
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => C
            [MULTIPLE] => N
            [XML_ID] => FORM_TEXT_COLOR
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [PROPERTY_VALUE_ID] => 305278
            [VALUE] => тёмный
            [DESCRIPTION] => 
            [VALUE_ENUM] => тёмный
            [VALUE_XML_ID] => dark
            [VALUE_SORT] => 100
            [VALUE_ENUM_ID] => 477
            [~VALUE] => тёмный
            [~DESCRIPTION] => 
            [~NAME] => Цвет текста в форме
            [~DEFAULT_VALUE] => 
        )

    [FORM_TEXT_TITLE_COLOR] => Array
        (
            [ID] => 648
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Цвет доп. текста
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_TEXT_TITLE_COLOR
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => L
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => C
            [MULTIPLE] => N
            [XML_ID] => FORM_TEXT_TITLE_COLOR
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [PROPERTY_VALUE_ID] => 305279
            [VALUE] => тёмный
            [DESCRIPTION] => 
            [VALUE_ENUM] => тёмный
            [VALUE_XML_ID] => dark
            [VALUE_SORT] => 100
            [VALUE_ENUM_ID] => 479
            [~VALUE] => тёмный
            [~DESCRIPTION] => 
            [~NAME] => Цвет доп. текста
            [~DEFAULT_VALUE] => 
        )

    [FORM_BGC] => Array
        (
            [ID] => 649
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Задайте свой цвет формы
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_BGC
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => FORM_BGC
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Указывайте код цвета в формате RGB – «#FFAA55». Генератор цветов - https://goo.gl/8EW7uf 
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Задайте свой цвет формы
            [~DEFAULT_VALUE] => 
        )

    [FORM_JS_AFTER_SEND] => Array
        (
            [ID] => 650
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => js-код после отправки формы
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_JS_AFTER_SEND
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 10
            [COL_COUNT] => 80
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => FORM_JS_AFTER_SEND
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => js код, который сработает после отправки формы. Тег