Today in the business press periodically flashesthe concept of "franchising". What it is? This term comes from the English word "franchise", which means "privilege" or "license." Historians believe that this scheme of trade relations was invented by the Queen of Spain in the fifteenth century, who gave Columbus the right to trade in the lands he discovered (1492). The classic form of franchising appeared a little later, in the same America.
First franchise contract
So, franchise.What was it like in the 19th century when it was just emerging? At that time, the production of sewing machines was actively developing, and manufacturers competed with each other, without receiving tangible benefits. Then the founder of the company "Singer" - Isaac Singer - organized the "Association of sewing machines", in which production companies received the right to produce products according to the technology and under the brand name "Singer". This gave the company a significant improvement in market position.
Nowadays, you can start your own business usingfranchising. What is this process? By acquiring a franchise, an entrepreneur receives a tested scheme, for example, trading, advertising materials and consulting support. For this, he pays the developer a business idea a monthly commission. Those. At its core, franchising is a trade in business technology at retail.
Income and tax basics
How else can you interpret the concept of "franchising"?What is it in terms of taxation? Experts believe that for a franchisee (franchisor), the income from a contract of this kind refers to profit from the ordinary type of activity (article 249 of the Tax Code of the Russian Federation). In addition to the so-called "lump-sum payment" (for the purchase of a franchise) and royalties (periodic payments), the franchisor can make a profit when selling its franchisees (franchisee) semi-finished products with a trading margin, as well as provide training services to the staff, if provided by the contract.
The situation in Russia
Franchising in Russia is currently not developedvery much, because own products that can be offered for this operation, a little. For example, among the proposed franchises, you can find offers on the sale of concrete products under a certain brand, organizing a soap bubble show, trading a tool for repair and construction, providing services in the field of fitness or in the field of mobile washing, and implementing educational programs. The amount of investment required ranges from $ 5,000 to one hundred or more thousand units of American currency. The main disadvantages of this technique are that franchisees do not always pay remuneration on time, and can also provide services or produce products that do not match in quality, which entails an increase in reputation risks for the franchisor.
Franchising in Moscow is represented mainlyforeign food companies. For example, in 1993, the first Baskin Robbins franchise was sold in the capital, and today there are dozens of companies under this brand. Experts believe that such schemes have a great future, therefore some large Russian players (“1C”, “Perekrestok”, etc.) offer such cooperation to potential partners.
