How to take into account income and expenses from the sale of purchased goods for income tax purposes

Quite often, industrial organizations open retail stores or stalls to sell their own products. This allows you to reduce its cost by saving on transportation costs and intermediary services. At the same time, to expand the assortment, the store, as a rule, trades not only its own products, but also purchases goods for resale on the side. Typically, such stores are not allocated to a separate balance sheet and are structural divisions of the organization. At the same time, the accountant has to solve problems related to the peculiarities of accounting for the sale of finished products and purchased goods and the resulting tax obligations. Trade can be conducted in the region where UTII has been introduced. In this case, you need to know whether the activities of such a store translate into payment of this tax and how to calculate it correctly.