Taxation of export transactions. Z.6. taxation of export operations Features of VAT calculation for export of finished products and goods

Are you here: Musculoskeletal

Accounting for export operations and taxation of such operations has many features and nuances. In our article, we will consider the general provisions of the current legislation governing the operations for the export of goods and will try to clarify the procedure for applying the zero VAT rate.

The export of goods abroad for their sale outside the Russian Federation, without obligations to re-import, is called the export of goods.

Export is recorded by the customs authorities at the time of crossing the goods of the customs border of the Russian Federation and is documented in accordance with the current legislation.

The main regulatory document that defines the requirements for organizations engaged in foreign exchange transactions and establishes the principles of foreign exchange regulation and control is the Federal Law of December 10, 2003 N 173-FZ "On Foreign Exchange Regulation and Foreign Exchange Control".

Law No. 173-FZ defines:

rights and obligations of persons participating in foreign economic transactions,
currency regulation bodies and currency control bodies,
rights and obligations of bodies and agents of currency control.

Example

A Russian organization has entered into a contract with a Ukrainian organization, according to which it is the seller of goods previously purchased from an Italian company and shipped from a warehouse located in Italy.

First, such an operation is not an export operation.

Secondly, the place of sale, according to Art. 147 of the Tax Code of the Russian Federation will be the territory of Italy, therefore, revenue for tax purposes is not subject to VAT.

However, this revenue is subject to income tax, so the procedure for its determination and conversion into rubles for tax purposes will depend on the date of recognition of income, in accordance with Articles 271 and 39 of the Tax Code of the Russian Federation. If a Russian organization incurs expenses related to the implementation of this transaction, in Russia and its suppliers present VAT amounts when acquiring expenses, then such VAT amounts are not accepted for deduction, but, according to Art. 170 of the Tax Code of the Russian Federation, increase the cost of expenses recognized as a decrease in the taxable base for profit.

In accounting, such an operation for the sale of goods should be reflected in transit.

It is desirable to issue such acceptance for accounting of goods with an administrative document for the organization, in which to determine the list of goods recorded in transit (clause 51 of the Methodological Guidelines for Accounting for Inventories).

It is possible to indicate in the accounting policy that goods purchased abroad and sold without being imported into the territory of Russia are reflected in account 41 "Goods", sub-account "goods abroad" in transit on the basis of documents confirming the purchase of goods.

Such documents can be documents for payment to a foreign organization - a supplier, invoices, shipping documents, etc.

In accounting and tax accounting, their value in foreign currency and in rubles is reflected in accordance with the accounting policy at the date of recognition of the expense for the purchase of goods. For example, in the accounting policy, the date of recognition of the expense for the purchase of goods was set as the date of transfer of ownership of the goods. Unless otherwise stipulated in the contract with a foreign supplier, then, as a general rule, the right of ownership passes at the moment the goods are handed over to the first transporter. The date on the shipping document submitted by the supplier to the organization will show the date of conversion into rubles. The exchange rate of the Central Bank of the Russian Federation on this date will determine the ruble equivalent of the cost of goods.

The proceeds from the sale of such a supply will be determined at the date of sale, i.e. transfer of ownership of the goods to the buyer in accordance with paragraph 3 of Art. 271 of the Tax Code of the Russian Federation, on the same date it is necessary to recalculate the proceeds into rubles, in accordance with paragraph 8 of Art. 271 of the Tax Code of the Russian Federation.

If the goods at the time of shipment to the buyer were in the territory of Russia, then the proceeds from the sale of the goods are subject to VAT. Hence the conclusion: the export of goods is subject to VAT, but according to Art. 164 of the Tax Code of the Russian Federation at a zero rate, therefore, VAT presented by suppliers of goods is deductible. The procedure for applying the VAT deduction for export goods is established by the norms of Articles 165 and 167 of the Tax Code of the Russian Federation.

Export and VAT

The terms of the contract may provide for an advance payment for the export delivery by the buyer.

Receiving an advance on a transit currency account requires the organization to submit to the authorized bank in which a foreign currency account is opened:

certificate of foreign exchange transactions;
documents related to the conduct of foreign exchange transactions specified in the certificate of foreign exchange transactions.

Note: the certificate and documents must be submitted no later than 15 working days after the date of the advance payment, specified in the notification of the authorized bank about its crediting to the transit currency account;

if the amount of obligations under the contract exceeds the equivalent of 50 thousand US dollars, then the organization is obliged, in addition to the certificate, to issue a transaction passport.

Note: the organization may provide in the agreement with the authorized bank the condition that the bank independently draws up a certificate of currency transactions and a transaction passport on the basis of documents submitted by the organization for the relevant currency transaction.

The advance payment received is not included in the VAT tax base in accordance with paragraph 1 of Art. 154 of the Tax Code of the Russian Federation and is not taken into account for the purposes of taxation of profits, but for the purposes of accounting and tax accounting, as of the date of receipt of the advance payment in foreign currency, it is converted into rubles.

In the future, proceeds from the sale of goods will be recognized in accounting on the basis of clause 9 of PBU 3/2006 in rubles at the rate in force on the date of conversion into rubles of the advance payment received. In tax accounting in the tax base for profit, revenue on the basis of clause 8 of Art. 271 of the Tax Code of the Russian Federation will be recognized in the same amount. But in the tax base for VAT, the proceeds must be recalculated on the date of shipment in accordance with paragraph 3 of Art. 153 of the Tax Code of the Russian Federation, i.e. the amount of revenue will be recognized in different amounts for the purposes of accounting and tax accounting and for VAT.

Proceeds from the sale of goods exported from the territory of Russia without the obligation to re-import are taxed at a zero rate.

Note: it is necessary to confirm the zero rate with the documents listed in Article 165 of the Tax Code of the Russian Federation. The list of supporting documents depends on the type of goods sold, on contractual relations, i.e. sale directly or through an intermediary.

The list of documents confirming the application of the 0% rate is exhaustive. Therefore, the requirements of the tax authorities to submit other documents not specified in the Tax Code of the Russian Federation are unlawful, and the decision to refuse VAT refunds is illegal. When considering such disputes, arbitration courts, as a rule, take the side of the taxpayer (Resolutions of the Federal Antimonopoly Service of the Moscow District of 03.08.2009 N KA-A40 / 7259-09, FAS of the Volga District of 06.26.2009 N A12-3559 / 2008).

The company has 180 days to collect documents:

If the company managed to collect the documents on time, then VAT at the rate of 0% is charged on the last day of the quarter in which the complete package of documents was collected (clause 9, article 167 of the Tax Code of the Russian Federation).
If the company failed to collect a complete package of supporting documents within 180 days, then VAT is charged at the rates of 10% or 18% (for the relevant goods) on the date of shipment of goods to a foreign organization. If the organization subsequently collects a complete set of documents, then it is entitled to a refund of the paid VAT after a desk audit.

Webinars for accountants at Kontur.School: changes in legislation, features of accounting and tax accounting, reporting, salary and personnel, cash transactions.

To display the form, you must enable JavaScript in your browser and refresh the page.

"Accountant's adviser", 2005, N 8

In this issue of the magazine, we will continue our conversation about exports and consider the features of taxation of export operations.

General principles of export taxation

In accordance with paragraph 2 of Art. 166 of the Customs Code of the Russian Federation, when exporting goods, exemptions from payment, return or reimbursement of internal taxes are made in accordance with the legislation of the Russian Federation on taxes and fees.

In other words, the taxation of export operations differs significantly from the taxation of operations for the sale of products, goods, works and services to Russian buyers. And when calculating taxes on export transactions, it is necessary to be guided by the Tax Code of the Russian Federation, as in the implementation of operations on the territory of Russia.

Features of calculating VAT when exporting finished products and goods

The procedure for calculating VAT, including when exporting products, goods, works and services, is regulated by Ch. 21 of the Tax Code of the Russian Federation.

Application of the 0% tax rate

In accordance with paragraph 1 of Art. 164 of the Tax Code of the Russian Federation when selling goods, works and services for export, taxation is carried out at a rate of 0%. True, in order to apply this rate, it is necessary to submit to the tax office a package of documents confirming the export.

Let's pay attention to the fact that we are not talking about exemption from VAT on export operations, but about applying a rate equal to 0%. At first glance, it may seem that this is the same thing - after all, the 0% rate implies that VAT is not paid on export operations (after all, any amount multiplied by zero is equal to zero). However, in fact, the presence of a tax rate as such, regardless of its size, entitles the organization to receive tax deductions. In other words, the exporting organization does not charge a single penny of VAT from a foreign buyer, but has the right to present the amount of "incoming" VAT on raw materials, materials, goods, works and services related to the implementation of exports (for example, transportation costs) for deduction.

Justification of the right to apply the 0% tax rate - a separate declaration and a package of documents

As we have already noted, in order to justify the right to apply the 0% tax rate on export transactions, the organization is obliged to submit certain documents to the tax authorities. Which ones - regulates Art. 165 of the Tax Code of the Russian Federation. In addition, according to paragraph 6 of Art. 164 of the Tax Code of the Russian Federation on export transactions, a separate tax declaration must be submitted to the tax authorities.

According to paragraph 1 of Art. 165 of the Tax Code of the Russian Federation, when selling finished products or goods for export, the following documents must be submitted to the tax office:

a contract (copy of a contract) between a taxpayer and a foreign person for the supply of goods outside the customs territory of the Russian Federation;
a bank statement (copy of an extract) confirming the actual receipt of proceeds from a foreign person - the buyer of the specified goods to the taxpayer's account in a Russian bank;
a cargo customs declaration (its copy) with marks of the Russian customs authority that released the goods in the export regime and the border customs authority (the Russian customs authority in the region of operation of which there is a checkpoint through which the goods were exported outside the customs territory of the Russian Federation);
copies of transport, shipping and (or) other documents with marks of border customs authorities confirming the export of goods outside the territory of the Russian Federation.

In some situations, the above package of documents may be modified. Features of the submission of documents in some specific cases are also spelled out in Art. 165 of the Tax Code of the Russian Federation. So, when carrying out foreign trade barter (barter) operations, instead of a bank statement, the taxpayer submits to the tax authorities documents confirming the importation of goods (performance of work, provision of services) received under these operations into the territory of the Russian Federation and their posting. When exporting goods by pipeline or power lines, it is possible not to provide copies of transport or shipping documents. And in the case of export through an intermediary, a package of documents is provided, prescribed in paragraph 2 of Art. 165 of the Tax Code of the Russian Federation.

In any case, this package of documents must be submitted to the tax office no later than 180 days from the date of execution of the cargo customs declaration for the export of goods under the customs regime of export by regional customs authorities. This period is set in paragraph 9 of Art. 165 of the Tax Code of the Russian Federation. At the same time, according to paragraph 9 of Art. 167 of the Tax Code of the Russian Federation, the moment of determining the tax base for export operations is the last day of the month in which the full package of documents is collected.

The specified package of documents, in accordance with paragraph 10 of Art. 165 of the Tax Code of the Russian Federation, must be submitted to the tax office along with a tax return - and we are talking about a separate tax return for VAT at a rate of 0%. In other words, if an organization sells products or goods both in Russia and for export, it submits two separate declarations. The forms of declarations and the procedure for filling them out are currently approved by Order of the Ministry of Finance of Russia dated 03.03.2005 N 31n. The deadline for filing a VAT return at a rate of 0% is monthly or quarterly before the 20th day of the month following the expired tax period.

If the package of documents is not collected on time

In paragraph 9 of Art. 165 of the Tax Code of the Russian Federation also states that if, after 180 days from the date of release of goods for export by regional customs authorities, the exporting organization fails to collect and submit the above documents to the tax office, it is obliged to calculate VAT on the export operation at rates of 10 or 18%, respectively. - depending on what VAT rate should be applied to goods exported for export in accordance with paragraphs 2 and 3 of Art. 164 of the Tax Code of the Russian Federation.

At the same time, according to paragraph 9 of Art. 167 of the Tax Code of the Russian Federation, in such a situation, the moment of determining the tax base is the day of shipment. Therefore, if the package of documents is not collected on the 181st day, counting from the date of placing the goods under the customs regime of export, transactions for the sale of these goods are subject to inclusion in the declaration at a rate of 0% for the tax period in which the day of shipment of goods falls . These explanations are also given in the Procedure for filling out a VAT tax return, approved by Order of the Ministry of Finance of Russia dated 03.03.2005 N 31n.

Thus, if on the 181st day a complete package of documents is not collected, it is necessary to submit an updated declaration for the month in which these goods were shipped for export - and this was six months ago. At the same time, it should also be taken into account that revised declarations should not be submitted in the form that is valid at the time of filing the declaration, but in the form that was in effect in the period for which the revised declaration is submitted.

To reflect information on export operations for which the deadline for collecting documents has expired, section 2 "Calculation of the amount of tax on transactions in the sale of goods (works, services), the application of the 0 percent tax rate for which has not been confirmed." For example if the goods were shipped for export in April 2005, the deadline for submitting documents confirming the right to apply the 0% tax rate expires in October 2005, and if the required package of documents has not been collected, it is necessary to calculate VAT and show tax deductions for this sale, but not in the October declaration, but in the revised declaration at a zero rate for April 2005. Reflecting the amounts subject to VAT, it should also be remembered that the "incoming" VAT on this export transaction can be presented for deduction. These amounts are also reflected in Sec. 2 amended declarations.

However, this does not mean that the right to apply the 0% rate is lost forever. If subsequently the organization is able to collect a package of documents confirming the right to apply the 0% tax rate, the amount of VAT paid is subject to deduction in the manner prescribed by Art. 176 of the Tax Code of the Russian Federation. To do this, it is necessary to include these transactions in the declaration at a rate of 0% for the tax period in which the full package of documents is collected. VAT refund on the basis of this declaration and the documents attached to it is made no later than three months from the date of its submission. During this period, the tax inspectorate checks the validity of the application of the 0% tax rate and tax deductions and applies a decision on reimbursement or refusal of reimbursement. A reasoned opinion on the refusal must be submitted no later than 10 days after such a decision is made, otherwise the tax authority is obliged to make a decision on reimbursement.

The VAT refund itself is made in the following order:

If the organization has arrears and penalties on VAT or other taxes and fees, or has debts on awarded tax sanctions that are subject to crediting to the same budget from which the refund is made, then they are subject to offset as a matter of priority by the decision of the tax authority. The tax authorities make this offset independently and report it to the taxpayer within 10 days. In this case, if the VAT arrears occurred between the date of filing the declaration and the date of reimbursement of the relevant VAT amounts and it does not exceed the amount to be reimbursed, no penalty is charged on the amount of the arrears.
If the organization has no arrears and penalties on VAT and other taxes or debts on awarded tax sanctions, the amounts to be reimbursed:

or are credited against current payments on VAT or other taxes payable to the same budget, as well as on taxes paid in connection with the movement of goods across the customs border of the Russian Federation or in connection with the implementation of works and services directly related to the production and sale of such goods, in agreement with the customs authorities,
or subject to return to the taxpayer at his request.

In the latter case, the tax authorities are obliged, no later than the last day of the three-month period allotted for verification and decision-making, to issue and send for execution to the appropriate body of the Federal Treasury a decision on the return of VAT amounts. The Federal Treasury is obliged to make a refund within two weeks after receiving the decision of the tax authority (moreover, in the case when such a decision is not received by the relevant body of the Federal Treasury after seven days, counting from the date of sending by the tax authority, the date of receipt of such a decision is recognized as the eighth day, counting from date of sending such a decision by the tax authority).

If the above deadlines are violated, interest is charged on the amount to be returned to the taxpayer based on the refinancing rate of the Central Bank of the Russian Federation.

Application of tax deductions in the implementation of export operations

As we noted above, the application of the 0% rate for export transactions means that the "input" VAT associated with these transactions can be claimed for deduction.

According to paragraph 3 of Art. 172 of the Tax Code of the Russian Federation, such deductions are made on the basis of a separate tax return at a rate of 0%, and only upon submission of a package of documents provided for in Art. 165 of the Tax Code of the Russian Federation.

In other words, it is possible to present VAT on materials, goods, works and services related to the implementation of export operations only after the actual export and collection of all the documents that we have already mentioned above. In practice, this leads to some difficulties.

Firstly, if an organization claimed VAT paid to suppliers of goods for deduction immediately after paying for these goods - for example, if it did not intend to sell them for export - and subsequently still ships these goods for export, it needs to recover the corresponding amounts VAT attributable to goods shipped for export. These amounts are shown on line 370 of the "regular" VAT tax return for the month in which the sale of goods for export took place. And after confirming the right to apply the 0% rate, these VAT amounts will again be presented for deduction, but they will already be reflected in the VAT return for operations taxed at the 0% tax rate, and for the month in which the complete package of documents is collected, prescribed in Art. 165 of the Tax Code of the Russian Federation.

Secondly, if an organization simultaneously sells products or goods both in Russia and for export, it will have to keep separate records of "incoming" VAT. At the same time, the procedure for its implementation in relation to export operations is not prescribed in the Tax Code (in paragraph 4 of article 149 and paragraph 4 of article 170 of the Tax Code of the Russian Federation, we are talking about separate accounting for transactions subject to and not subject to VAT, which does not take place in our case - after all, when exporting, we are talking about the implementation of operations subject to VAT at a rate of 0%). On this basis, some tax inspectors refuse to deduct VAT on export transactions for organizations, accusing them of incorrect organization of separate accounting or its absence. In addition, they often require separate accounting documents to be submitted along with the tax return. Although there is already arbitration practice in favor of the taxpayer, for example, the Decree of the Federal Antimonopoly Service of the Volga-Vyatka District of March 11, 2005 in case N A38-4627-17 / 611-2004.

Therefore, in order to avoid problems with the tax authorities and to ensure the correct completion of tax returns and VAT calculations in connection with export operations, the organization should independently develop and fix in its accounting policy the procedure for separate accounting for VAT amounts for purchased raw materials, goods, works and services. . At the same time, it is possible to distribute the "input" VAT not only in proportion to revenue, but also in proportion to the cost of goods sold, the cost of purchased goods, or another base.

Calculation of VAT on advances received from foreign buyers

In accordance with paragraphs. 1 p. 2 art. 162 of the Tax Code of the Russian Federation, the tax base for VAT increases by the amount of advance and other payments received on account of the forthcoming deliveries of goods. Consequently, the organization is obliged to pay VAT on the received advances and prepayments. This also applies to advances received from foreign buyers.

True, there is one exception - it is not necessary to pay VAT on advances received on account of upcoming deliveries for export of goods, the duration of the production cycle of which is more than six months, if they are included in the List approved by the Government of the Russian Federation. In particular, the List of goods with a production cycle duration of more than six months is currently in force, approved by Decree of the Government of the Russian Federation of August 21, 2001 N 602. The same document also approved the Procedure for determining the tax base in such cases, which indicates a restriction on the application this benefit. Only those exporters who either produce exportable goods with a production cycle of more than six months, or finance their production as part of the implementation of agreements between the Government of the Russian Federation and the governments of foreign states, are entitled not to pay VAT on advances received.

In other words, only manufacturing enterprises can avoid paying VAT on advances received from foreign buyers - and then only if the exported goods are included in the List mentioned above. But trade organizations engaged in the resale of goods must pay VAT on advances received in any case.

As in the case of receiving advance payments for the sale of goods in Russia, the exporter has the right to claim the amounts of VAT paid on previously received advance payments for deduction. However, this can be done not at the time of shipment of the goods, but only after collecting a complete package of documents confirming the right to apply the 0% rate and to make tax deductions. This follows from the requirements of paragraph 3 of Art. 172 of the Tax Code of the Russian Federation.

Example. In accordance with the concluded foreign trade agreement, the Russian exporting organization JSC "Russian Treasures" undertakes to supply the French company "Chic" with a batch of jewelry - pearl necklaces from cultured pearls worth 400,000 euros CFR through St. Petersburg). Export is carried out without the participation of an intermediary.

In accordance with the terms of delivery, the French company "Chic" must make an advance payment in the amount of 30% of the contract value of the goods. Suppose that an advance payment in the amount of 400,000 x 30% = 120,000 euros was received on the account of JSC "Russian Preciousness" on September 26, 2005, when the euro exchange rate set by the Central Bank of the Russian Federation was 34.90 rubles. For simplicity, let's assume that the goods were delivered to St. Petersburg, cleared customs on October 4, 2005, and were loaded onto a ship for transportation to France on October 6, 2005. The rest of the cost of the goods was paid on November 10, 2005.

Since the terms of the CFR imply the obligation of the supplier to hire a carrier (charter a vessel), deliver the cargo to the port of dispatch and load the goods onto the ship at the port of dispatch at its own expense, Russian Jewelery OJSC paid for the above transportation services. Suppose that the cost of chartering a French ship was 5,000 euros, the cost of delivering cargo to the port of St. Petersburg was 59,000 rubles, including VAT - 9,000 rubles, and the costs of loading goods onto a ship at the port of departure were 11,800 rubles. , including VAT - 1800 rubles.

The freight cost of the ship and the cost of delivering the cargo to St. Petersburg were paid on October 3, 2005, and the cost of loading goods onto the ship in the port on October 6, 2005.

Let us also assume that the exported pearls were purchased (received and fully paid for) on July 27, 2005 at a price of 8,260,000 rubles, incl. VAT - 1,260,000 rubles, and the accountant of JSC "Russian Treasures" presented the amount of "input" VAT deductible in the tax return for VAT for July 2005.

The full package of documents provided for in paragraph 1 of Art. 165 of the Tax Code of the Russian Federation, assembled by the end of November 2005.

In this case, VAT calculations will be carried out in the following order:

Until August 20, 2005, the accountant of Russian Jewels OJSC presented for deduction in the VAT tax return for July 2005 the amount of "input" VAT on purchased pearls in the amount of 1,260,000 rubles.
The amount of the advance payment received in the amount of 120,000 x 34.90 = 4,188,000 rubles. the accountant of OAO "Russian Preciousness" must include in the tax base September, that is, reflect in the tax return for September, filed before October 20, 2005. From this amount in the same period - before October 20, 2005 - he must pay VAT in the amount 4,188,000 x 18: 118 = 638,847.46 rubles. In addition, since the pearls are sold for export, they must recover the previously deductible amount of VAT on these pearls in the amount of 1,260,000 rubles.
On October 3, 2005, JSC "Russian Preciousness" paid the costs of transporting the exported goods, including VAT in the amount of 9,000 rubles, and on October 6 paid the costs of loading the goods, including VAT in the amount of 1,800 rubles. These amounts of "input" VAT associated with the implementation of the export operation cannot be claimed for deduction until the full package of documents is collected and the right to apply the 0% rate and deductions is confirmed. Therefore, in the tax return for October 2005, these amounts are not reflected.
Since the full package of documents was collected by the end of November 2005, the moment of determining the tax base for this transaction is November 30, 2005. Therefore, the amount of proceeds from the export operation, as well as tax deductions associated with it, including the amount VAT from the advance in the amount of 638,847.46 rubles. and "input" VAT on the pearl itself in the amount of 1,260,000 rubles, and "input" VAT on costs associated with exports, in the amount of 9,000 + 1,800 = 10,800 rubles. must be reflected in the tax return for November 2005, filed before December 20, 2005.

Within three months from the date of receipt of this declaration, the tax office must decide on the VAT refund. Assuming that JSC "Russian Preciousness" did not carry out other operations and that it does not have any debts for taxes or tax sanctions, then the tax authorities should make a decision on VAT refund in the amount of 638,847.46 + 1,260,000 + 10,800 = 1,909 RUB 647.46 or by returning to the taxpayer on the basis of his application, or by offsetting against future payments of VAT or other taxes.

Features of calculating VAT when exporting works and services

For the export of works and services, the same rules apply as for the export of goods. In particular, according to paragraph 1 of Art. 164 of the Tax Code of the Russian Federation in the provision of services related to the production and sale of goods for export, including escort, transportation, loading, reloading of exported and imported goods, as well as in the provision of services for the international transportation of passengers and baggage, when performing work in outer space , when selling goods and services to diplomatic missions and their personnel and performing some other works and services for export, a tax rate of 0% is applied.

To confirm the right to apply the 0% rate when performing work or providing services specified in paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, it is necessary to submit documents, the list of which for each type of service and work is established in Art. 165 of the Tax Code of the Russian Federation. As we have already noted, if the package of documents is not collected on the 181st day, counting from the date the goods are placed under the customs regime for export, transactions for the sale of these goods are subject to inclusion in the declaration at a rate of 0% for the tax period that falls on the day of shipment of goods . When implementing works (services), in particular those provided for in paragraphs. 2 and 3 paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, in such a situation, it must be taken into account that the day of shipment will be considered the day the work is performed (the provision of services).

If an organization receives an advance payment for the performance of work or the provision of services for export, it is obliged to pay VAT in the same way as when exporting goods. The exceptions are cases of receiving advance payments on account of the forthcoming performance for export of works or services included in the List of works (services) performed (rendered) directly in outer space, as well as in the implementation of a complex of preparatory ground works (services), technologically determined and inextricably linked with performance of works (provision of services) directly in outer space, the duration of the production cycle of performance (provision) of which is more than six months, approved by Decree of the Government of the Russian Federation of July 16, 2003 N 432.

When performing work or providing services under an agreement with foreign customers, it is necessary to pay special attention to what is the place of implementation of these works or services. After all, if the territory of the Russian Federation is recognized as the place of performance of work or provision of services, they must be subject to VAT in the generally established manner, that is, at a rate of 18% (or at a rate of 10%, depending on the type of service).

In order to determine the place of implementation of works or services, it is necessary to study Art. 148 of the Tax Code of the Russian Federation. According to paragraph 1 of Art. 148 of the Tax Code of the Russian Federation, the territory of the Russian Federation is recognized as a place for the sale of works or services in the following cases:

if works (services) are directly related to real estate (with the exception of aircraft, sea vessels and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation - for example, if we are talking about construction, installation, construction and installation, repair, restoration work or landscaping work on objects owned by foreigners, but located on the territory of the Russian Federation;
if the works (services) are related to movable property located on the territory of the Russian Federation (for example, when it comes to repairing a car of a foreign citizen during his trip to Russia);
if services are actually provided on the territory of the Russian Federation in the field of culture, art, education, physical culture, tourism, recreation and sports (for example, if foreigners arrived at a Russian sanatorium or rest home and paid for vouchers in foreign currency);
if the buyer of works (services) operates on the territory of the Russian Federation - for example, if the customer is a permanent representative office or a branch of a foreign organization in Russia, this principle applies to services for the sale of patents, licenses, copyrights, consulting, legal, accounting, advertising services, R&D and some other works and services;
if the activities of an organization or an individual entrepreneur that perform work (render services) are carried out on the territory of the Russian Federation (in terms of the performance of work or the provision of services not provided for by the above principles).

In accordance with paragraph 4 of Art. 148 of the Tax Code of the Russian Federation, documents confirming the place of performance of work (rendering of services) are:

a contract concluded with foreign or Russian persons;
documents confirming the fact of performance of work (rendering of services), - for example, an act of acceptance of work or services.

Peculiarities of calculation of excise taxes for the export of finished products and goods

Organizations engaged in export operations with alcohol, alcohol-containing and alcoholic products, beer, tobacco products, cars and motorcycles, gasoline and motor oils, in other words, with goods recognized as excisable in accordance with Art. 181 of the Tax Code of the Russian Federation, - it is necessary to pay special attention to Ch. 22 of the Tax Code of the Russian Federation.

In accordance with paragraphs. 4 p. 1 art. 183 of the Tax Code of the Russian Federation, the sale of excisable goods placed under the customs regime of export outside the territory of the Russian Federation (taking into account losses within the limits of natural loss), as well as certain operations with petroleum products, subsequently placed under the customs regime of export (provided in paragraphs 2, 3 and 4, clause 1, article 182 of the Tax Code of the Russian Federation), are exempt from excise taxation.

True, in order to take advantage of this exemption, it is necessary to fulfill all the requirements provided for in Art. 184 of the Tax Code of the Russian Federation. In particular, this article provides for the following:

In general, do not pay excise duty when exporting excisable goods, in accordance with paragraph 2 of Art. 184 of the Tax Code of the Russian Federation, it is possible only if the organization can submit to the tax office a bank guarantee or a bank guarantee providing for the bank's obligation to pay the amount of excise tax and the corresponding penalties in cases of failure by this organization to submit in the manner and terms established by paragraph 7 of Art. 198 of the Tax Code of the Russian Federation, documents confirming the fact of export of excisable goods, and non-payment of excise duty and (or) penalties.
If the organization cannot obtain such a guarantee or a bank guarantee, it must pay excise duty on an export transaction in the generally established manner - that is, in the same way as when selling excisable goods in the territory of the Russian Federation. True, the amounts of excise tax paid in this way are subject to reimbursement on the basis of paragraph 3 of Art. 184 of the Tax Code of the Russian Federation and in the manner prescribed by Art. 203 of the Tax Code of the Russian Federation, after submission to the tax authorities of documents confirming the fact of export of excisable goods.

Let's take a closer look at these requirements.

What documents are required to confirm the fact of export in order to obtain exemption from excise duties?

In accordance with paragraph 7 of Art. 198 of the Tax Code of the Russian Federation, when exporting excisable goods under the customs regime of export outside the territory of the Russian Federation, in order to confirm the validity of the exemption from excise duty, the exporting organization is obliged to submit the following documents to the tax office at the place of its registration within 180 days from the date of sale of these goods:

a contract or a copy of the contract of the exporting organization with the counterparty for the supply of excisable goods;
payment documents and a bank statement (copies thereof), which confirm the actual receipt of proceeds from the sale of excisable goods to a foreign person to the account of the exporting organization in a Russian bank;
cargo customs declaration (its copy) with the marks of the Russian customs authority that released the goods in the customs regime of export, and the border customs authority (that is, the Russian customs authority in the region of activity of which there is a checkpoint through which the specified goods were exported outside the customs territory RF);
copies of transport or shipping documents or other documents with marks of the Russian border customs authorities confirming the export of goods outside the customs territory of the Russian Federation transport and shipping documents with marks of the Russian customs authority that carried out the customs clearance of the specified export of goods).

Please note that we have provided a general list of documents for a situation where an organization exports excisable goods that are not petroleum products on its own and receives proceeds directly from the buyer. In practice, various particular situations are possible, the procedure for which is also prescribed in paragraph 7 of Art. 198 of the Tax Code of the Russian Federation. In particular, if the export is carried out through an intermediary, it is necessary, under the first paragraph, to submit an intermediary agreement or a copy thereof, a contract or a copy of the contract between this intermediary and a foreign counterparty, and under the second paragraph - payment documents and a bank statement (copies thereof), which confirm receipt of proceeds to the account of the intermediary. Or if, for example, the export proceeds did not come from a foreign buyer with whom a contract was concluded, but from a third party, then in addition to payment documents and a bank statement, contracts of commission for payment for goods between the foreign person and the organization that made the payment are additionally submitted. And if the foreign exchange earnings did not enter the organization's foreign currency account, but this happened in accordance with the procedure provided for by the currency legislation of the Russian Federation, the exporting organization must submit documents (copies thereof) to the tax authorities confirming the right not to credit foreign exchange earnings to the territory of the Russian Federation. Also in paragraph 7 of Art. 198 of the Tax Code of the Russian Federation specifically prescribes the procedure for processing documents for the export of excisable goods made from raw materials supplied by the customer, as well as for the export of petroleum products by pipeline and sea transport.

In accordance with paragraph 8 of Art. 198 of the Tax Code of the Russian Federation, if the organization cannot submit the above documents or does not submit them in full, it is obliged to pay excise tax on this transaction in the manner established for operations with excisable goods in the territory of the Russian Federation.

True, if subsequently the organization is able to provide the tax authorities with documents (their copies) justifying the exemption from taxation, the paid excise amounts are subject to reimbursement to the taxpayer in the manner and on the conditions provided for in Art. 203 of the Tax Code of the Russian Federation.

How to get an excise tax deduction?

As we have already found out, if an organization was unable to obtain a bank guarantee or guarantee or collect documents confirming the fact of export in time to obtain exemption from excise duty, it is obliged to pay excise duty, but has the right to its refund (deduction).

The procedure for obtaining this deduction is prescribed in Art. 203 of the Tax Code of the Russian Federation. According to paragraph 4 of Art. 203 of the Tax Code of the Russian Federation, excise amounts must be reimbursed on the basis of the documents provided for in paragraph 7 of Art. 198 of the Tax Code of the Russian Federation, the list of which is given above in this article, no later than three months from the date of submission of these documents. This period is given to the tax authorities to verify the validity of tax deductions, and after this period, the tax authority must decide whether to reimburse by offsetting or refunding the relevant amounts, or to refuse (in whole or in part) the reimbursement.

In case of refusal to reimburse the tax authority is obliged to provide the organization with a reasoned opinion within 10 days from the date of the decision. If, after three months, the tax authority has not made a decision to refuse or has not submitted an appropriate conclusion to the taxpayer organization, it is obliged to make a decision on the reimbursement of these excise amounts and notify the taxpayer of the decision within 10 days.

The amount of excise tax to be reimbursed is first of all set off against the organization's debt on arrears and penalties on excises, as well as on other taxes or on tax sanctions awarded, subject to crediting to the same budget from which the refund is made. The tax authorities make this offset independently and report it to the taxpayer within 10 days. At the same time, if there is an arrears in excise tax formed between the date of filing the declaration and the date of reimbursement of the relevant amounts, the amount of which does not exceed the amount subject to reimbursement by decision of the tax authority, no penalty is charged on the amount of the arrears.

If the organization has no arrears and penalties on excise, other taxes and tax sanctions awarded, the excise amounts subject to reimbursement:

or are set off against current payments on excise and other taxes payable to the same budget, as well as on taxes paid in connection with the movement of goods across the customs border of the Russian Federation in agreement with the customs authorities;
or returned to the taxpayer at his request.

The decision on the return of excise amounts from the relevant budget must be made and sent for execution to the appropriate body of the Federal Treasury no later than the last day of a three-month period from the date of submission of documents by the taxpayer. The return of these amounts must be carried out by the Treasury within two weeks from the date of receipt of the decision of the tax authority (in this case, if this decision is not received by the relevant body of the Federal Treasury after seven days from the date of sending it by the tax authority, the date of receipt of such a decision is recognized as the eighth day from the date of sending such a decision by the tax authority).

In case of violation of the above deadlines, interest on the amount of excise tax to be returned to the taxpayer is accrued based on one three hundred and sixtieth refinancing rate of the Central Bank of the Russian Federation for each day of delay.

M.L. Anikina

Consultant

in accounting

and taxation

The participants in transactions for the sale and purchase of export goods are, on the one hand

on the other hand, the sellers are Russian legal entities, on the other hand, the buyers are foreign legal entities that are established in a foreign state and are located outside the Russian Federation.

When the seller and the buyer are located in different countries, the legal

In accordance with the Convention, under an international contract of sale

the seller undertakes to deliver the goods at a place specified by the parties (usually to an international carrier), and the buyer undertakes to take delivery and pay the cost of the goods.

Manufacturers can act as exporters,

supplying their own products, as well as trading companies that sell purchased goods.

In the Russian Federation, the sale of goods for export is exempt from VAT and excises. Moreover, the application of these norms is allowed only to the owners of exported goods.

Accounting for the purchase and sale of export goods is carried out on the basis of

following primary documents:

1) a contract of sale (supply), provision of services, waybills, acts, invoices, indicating the acquisition of raw materials, works, services for the production of export goods or indicating the acquisition of finished goods for sale for export;

2) a contract of sale with a foreign buyer;

3) Russian seller's invoice;

4) CCD (Cargo Customs Declaration);

5) bills of lading, indicating the transfer of goods to the carrier (international air, auto, railway waybills, bill of lading).

From the point of view of tax legislation, two types of services can be distinguished,

rendered to foreign organizations:

1) export services for which the application of a zero tax rate is provided;

2) services, the place of sale of which is outside the territory of the Russian

Federation.

The list of services belonging to the first group is strictly limited. These services

listed in paragraph 1 of Article 164 of the Tax Code of the Russian Federation. These include:

1) works and services for support, transportation, loading and reloading of goods exported outside the Russian Federation and goods imported into the Russian Federation, performed by Russian carriers, and other

similar works and services;

2) works and services for the processing of goods placed under the customs regimes for the processing of goods in the customs territory and under customs control;

3) works and services directly related to the carriage (transportation) through the customs territory of the Russian Federation of goods placed under the customs regime of transit;

4) services for the carriage of passengers and baggage, provided that the point of departure or destination of passengers and baggage is located outside the territory of the Russian Federation, when registering transportation on the basis of unified international transportation documents;

5) works and services performed (rendered) directly in outer space, as well as a complex of preparatory ground works (services), technologically determined and inextricably linked with the performance of work

(providing services) directly in outer space.

In turn, for each type of service, Article 165 of the Tax Code of the Russian Federation establishes a list of documents that gives the right to apply a zero tax rate and tax deductions for these services:

1) contracts (or their copies);

2) bank statements (or copies thereof) confirming the transfer of proceeds from

provision of these services;

3) CCD and shipping documents or copies thereof (for the carriage of goods in international and transit traffic, processing of goods);

4) registers of international transportation documents or their copies (for passenger and baggage transportation services);

5) certificates of work performed or their copies (for services rendered in outer space).

Simultaneously with the specified documents, a tax declaration at a tax rate of 0 percent must be submitted. The procedure for VAT refunds related to the production of export works and services is similar to the procedure for VAT refunds for exporters of goods. Problems of organizing separate VAT accounting for work and

services are similar to the problems of organizing separate accounting for VAT on export goods. At the end of the reporting period, in which the organization receives proceeds from export services and collects the full package of documents provided for in Article 165 of the Tax Code of the Russian Federation, a separate VAT calculation at a rate of 0 percent is submitted to the tax authorities. The declaration is also accompanied by:

Contracts with exporters for loading and unloading operations;

Bank statements confirming the actual receipt of proceeds from

exporters;

Copies of bills of lading with a mark of the customs authority in the seaport,

confirming the actual export of serviced goods.

In addition to export services, there are also services sold outside the territory of the Russian Federation.

The place of sale of services is determined in accordance with Article 148 of the Tax Code of the Russian Federation.

We remind you that the place of sale of services, depending on their type, is determined by:

At the location of the real estate, if the services are related to it

property;

At the location of the movable property, if the services are related to it

property;

At the place of actual provision of services, - in relation to services in the field of culture,

sports, recreation;

According to the place of economic activity of the buyer in relation to consulting,

engineering and other services;

At the place of economic activity of the organization providing services (for other services);

At the place of implementation of the main works, services.

Confirmation of the place of sale of services are contracts, invoices, acts

work performed (services rendered) and other documents.

If, in accordance with the established procedure, the place of sale of services is located outside the territory of the Russian Federation, then the turnover on their sale is not subject to VAT.

If an advance payment is received for services sold outside the Russian Federation, then VAT is not withheld from the advance payment amount.

At the same time, VAT paid in the production and sale of such services is not deductible, and in accordance with subparagraph 2 of paragraph 2 of Article 170 of the Tax Code of the Russian Federation is included in the cost of purchased goods, works, services, including fixed assets and intangible assets. Appendix 3 shows the types of violations, most often

allowed by exporters, and responsibility for their commission.

1.1. Taxation of import operations

International contracts for the sale of goods are governed, as a rule, by the rules of the Convention on Contracts for the International Sale of Goods, signed in Vienna on April 11, 1980.

When imported into the territory of the Russian Federation, imported goods are subject to excise taxes and VAT. When importing excisable goods, the tax base is determined by:

1) for excisable goods for which fixed tax rates are established - as the volume of imported excisable goods in physical terms;

2) for excisable goods - in respect of which ad valorem

tax rates, as the sum of their customs value and the customs duty payable.

The customs value of excisable goods is currently determined on the basis of the Law of the Russian Federation of May 21, 1993 N 5003-I "On the customs tariff". The customs value of imported goods consists of the transaction price actually paid or payable for the imported goods and the costs of purchasing and delivering the goods to the crossing of the customs border of the Russian Federation, if these costs were not previously included in the transaction price. These expenses include:

the cost of transportation, the cost of loading, unloading, reloading and transshipment of goods, the sum insured, the cost of packaging, the cost of packaging, including the cost of packaging materials and packaging work, etc.

The customs value declared by the importer must be confirmed

relevant original documents.

In the customs declaration, the value of the customs value is indicated in column 45 "Customs

cost" in rubles at the exchange rate as of the date of adoption of the customs declaration.

When calculating the excise tax, the tax base is determined separately for each consignment of excisable goods imported into the customs territory of the Russian Federation. Accordingly, the tax amount is calculated separately for each tax base.

and is indicated in column GTE 47 "Calculation of customs duties and fees", payment code 30. In accordance with paragraph 2 of Article 199 of the Tax Code of the Russian Federation, the excise amounts actually paid

when importing imported goods, they are taken into account in the cost of excisable goods. However, there is an exception to this provision. The value of imported excisable goods shall not include the amounts of excise taxes paid at customs when importing these goods, if they are used as raw materials for the production of other excisable goods. This provision applies if the excise rates for excisable goods used as raw materials and the excise rates for excisable goods produced from these raw materials are determined for the same unit of measurement of the tax base (clause 3 of article 199 of the Tax Code of the Russian Federation).

The excise duty shall be paid before or simultaneously with the filing of the CCD in rubles or in foreign currency.

The procedure for paying excises at customs is also regulated by Order of the State Customs Committee of November 26, 2001 N 1127 "On approval of instructions on the procedure for the application of excises by the customs authorities of the Russian Federation in respect of goods imported into the customs territory of the Russian Federation." The tax base for VAT on the import of imported goods is formed, in accordance with Article 160 of the Tax Code of the Russian Federation, from:

1) customs value of imported goods;

2) payable customs duty;

3) the amount of excises payable (on excisable goods and excisable mineral raw materials).

The tax base is determined separately for each group of imported goods.

Accordingly, the amount of tax is calculated for each of the specified tax bases.

In the CCD, it is indicated in column 47, payment code 32. Import of works and services. Under tax legislation, the provision of services by foreign legal entities not registered in the Russian Federation may create an object for VAT and income tax. If the place of sale of the service is outside the territory of the Russian Federation, then the turnover on their sale is not subject to VAT. If the place of supply of the service is in the territory

RF, the sales turnover is subject to VAT. In this case, the Russian organization is obliged to withhold VAT from the foreign company's revenue and transfer the tax to the budget.

When sold by foreign persons who are not registered with the tax

bodies as taxpayers, works and services, the place of sale of which is the Russian Federation, the tax base is determined as the amount of income from the sale of these works and services, taking into account the tax.

The tax base is calculated by tax agents, that is, Russian importers.

The tax base is determined separately for each transaction on

implementation of works and services on the territory of the Russian Federation.

In this case, the tax is calculated and paid to the budget in full at the expense of funds to be transferred to a foreign person. The tax agent pays tax at his location and submits a declaration no later than the 20th day of the month following the expired tax period in which the payment occurred

income to a foreign person.

1.2. Taxation of barter transactions

The main regulatory document regulating foreign trade barter transactions is the Decree of the President of the Russian Federation of August 18, 1996 N 1209 "On State Regulation of Foreign Trade Barter Transactions". It contains the definition of foreign trade barter transactions and the main characteristics of the exchange control mechanism for barter deliveries.

51/Taxes as a form of non-tariff regulation.

Tariffs - the establishment of measures by mutual agreement between countries. Taxes - laws are issued by our officials without agreement with other countries. So taxes are non-tariff regulation, because they are internal.

The main task of cash policy is to mobilize revenues by the state, therefore taxes are widely used by the state as the most important means of state regulation of the economy, including foreign trade for protectionist purposes, along with duties or without duties. The tax component of foreign trade payments includes excises, VAT, and various customs duties. All these types of tax are hidden methods of trade policy aimed at raising the price of imported goods, regardless of the level of costs, and thereby reducing its competitiveness in the domestic market. It is the ongoing gradual reduction of duties there that brings taxes to the fore in the trade and political struggle. Tax revenues ensure the redistribution through the state budget of a significant share of national income

Excise tax is an indirect tax included in the price of a product and paid by the consumer. Introduced by the law of the Russian Federation "On excises".

tobacco products;

Excise duty rates for excisable goods imported into the territory of the Russian Federation are established by the legislation of the Russian Federation "On taxes and fees" and are uniform throughout the territory of the Russian Federation.

VAT is one of the types of indirect taxes, which is a form of withdrawal to the budget of a part of the added value created at all stages of production and defined as the difference between the cost of goods, works and services sold and the cost of material costs attributed to production and circulation costs.

TICKET 11.

1. Strategy for the development of foreign economic activity of the enterprise.

2. Characteristics of the composition of the instruments of customs and tariff regulation in Russia.

3. Taxes as one of the forms of non-tariff regulation.

The development of foreign economic activity should not be accompanied by

weakening of positions in the system of international competitive relations. It

involves the development and adoption of adequate measures to ensure

economic security in both logistical and

social plan.

The implementation of the principles put forward involves the expansion of the content

all main directions of development of foreign economic activity - export, import, foreign

and own foreign investments. Applied to the specifics

activities of the organization, the expansion of these areas should

carried out with an emphasis on the following points:

1. Export:

Realization on the foreign market of goods with international technical

economic benefits;

Scaling up production and creating employment in

technological processes;

Formation of foreign exchange resources necessary to ensure

import deliveries, accumulation of reserves and maintenance of international

securities obligations;

Creation of prerequisites for increasing the competitiveness of products,

produced by the organization.

2. Import:

Satisfying the demand for high quality raw materials

produced within the national economy, or produced

in insufficient quantities (food, raw materials for enterprises

non-ferrous metallurgy, etc.);

Providing goods with technical and economic advantages

before the products of domestic producers (except for the most important goods

of strategic importance, the production of which must be supported at

under any conditions);

Modernization of production and technological potential

organizations;

Enrichment of supply in the regional market and formation

competitive environment for domestic producers;

Ensuring, on the basis of reciprocity, favorable conditions for exports

organization's products.

3. Foreign investment:

Expansion of the scale of accumulation and implementation of a leading (according to

compared to competitors) reconstruction and modernization

production base of the organization;

Creation of prerequisites for the interweaving of domestic and foreign

capital in order to strengthen the organization's position in foreign markets and

development of import-substituting industries;

Bringing advanced technology and market economy experience into

economic system.

4. Own investments abroad:

Promotion of products with a high degree of processing to external

markets, infrastructure development of foreign export support;

Development of foreign production facilities for guaranteed supply

domestic market with necessary goods and services or for

making a profit;

Formation of sustainable cooperation ties for the overall strengthening

positions of the organization in the system of the world economy;

Participation of the organization in the conversion of debts of foreign countries into

investments.

5. Ensuring economic security:

Creation of a system for protecting the sales market of the organization from possible

negative impacts of the international conjuncture (cycles

production, general structural changes, etc.);

Diversification of foreign markets to stabilize product exports

organizations;

Ensuring a guaranteed supply of the organization with the necessary

imported raw materials and goods;

Preservation of production (opportunities for rapid scaling up

production) of a number of essential goods of strategic importance

(technologies of similar importance), regardless of import competition;

Diplomatic provision of favorable conditions for

foreign economic activity of the organization.

The key element in the regulation of foreign trade activities are customs tariffs,

which, by the nature of their operation, are related to economic

foreign trade regulators. Customs tariffs apply on

national level, but in cases where a number of countries unite in

trade and economic grouping and create their own customs union.

The customs tariff is becoming a common instrument of foreign trade

regulation, uniform for all participating countries in their trade relations with

third countries. The customs tariff performs the function of a tax,

collected when the goods cross the customs border. He raises

the price of imported / exported goods and affects the volume

and the structure of foreign trade turnover. The customs tariff is inherent and

other functions, in many countries the collection of customs duties is

is an important source of funds for the state budget. WITH

Customs tariffs improve access conditions for national

goods to foreign markets. To this end, interested countries

are negotiating comparable rate cuts for their customs

tariffs, that is, duties of interest for the expansion of foreign

trade. Customs tariffs are built on the basis of commodity

classifiers containing a list of goods distributed according to

corresponding scheme. Classification means their distribution according to

groups and sections in accordance with certain characteristics. IN

Depending on these characteristics, goods can be grouped according to

branches of production, according to the materials from which they are made, according to

degree of processing. The most common classifier of goods,

circulating in international trade is the Harmonized

goods description and coding system. Along with it, it is used

Brussels Customs Nomenclature (BTN) and the UN Standard International Trade Classification - SMTK. In Russia, the role of tariff regulation of foreign economic activity is growing, and the import tariff is being developed and improved.

This is due to the fact that during the transition from a planned economy to a market

au pair customs tariff can best fulfill the role of

the mechanism of adaptation of the Russian economy to the world market. Among

the main functions of the customs tariff are highlighted

protectionist and fiscal. The protectionist function is associated with

protection of national producers, collection of customs

duties on imported goods, increase their value when sold for

domestic market of the importing country and thereby increases

competitiveness of similar goods produced by the national

industry and agriculture. when establishing fiscal duties, the state

is based on the principle of using tariffs as sources

funds. As a result, the amount of fees is set in such a way that

the maximum were not relative, but absolute values

customs revenues, since the unjustified increase in tariffs

leads to a decrease in imports and a subsequent decrease in volumes

collected payments. In accordance with the decision of the customs commission

countries of the Customs Union, a single customs tariff is applied - this is a tool

trade policy of the CU, which is a set of customs rates

duties applicable to goods imported into the single customs

territory from third countries, systematized in accordance with a unified

commodity nomenclature of foreign economic activity of the Customs Union. The main purposes of using ETT

(single customs tariff) are: rationalization of the commodity structure

importation of goods into the single customs territory; maintaining

rational ratio of export and import of goods to the CCT of the states

TS participants; creating conditions for progressive changes in the structure

production and consumption of goods in the CU; protection of the CU economy from

adverse effects of foreign competition; security

conditions for effective integration of the CU into the world economy. In ETT

types of rates of import customs duties are applied: ad valorem,

mixed, specific - collection duties. ad valorem,

calculated as a percentage of the customs value. Specific -

charged per unit of taxable goods. Combined -

charged both types.

Tariffs - the establishment of measures by mutual agreement between countries.

Taxes - laws are issued by our officials without agreement with others

countries. So taxes are non-tariff regulation, because

internal.

The main task of cash policy is to mobilize revenues by the state,

therefore taxes are widely used by the state as the most important means

state regulation of the economy, including foreign trade in

protectionist purposes along with or without duties. To tax

component of foreign trade payments include excises, VAT, and

various customs fees. All these types of taxes are hidden methods.

trade policy aimed at increasing the price of imported goods

regardless of the level of costs and thereby reducing its

competitiveness in the domestic market. Exactly what is happening

the gradual reduction of duties there brings taxes to the fore in

trade and political struggle. Tax revenues provide

redistribution through the state budget of a significant share

national income

Excise tax is an indirect tax included in the price of goods and

paid by the consumer. Introduced by the law of the Russian Federation "On excises".

Excisable goods are:

Ethyl alcohol from all types of raw materials, with the exception of cognac alcohol;

tobacco products;

Passenger cars and motorcycles;

Motor gasoline, diesel fuel;

Motor oils for diesel engines;

Excise duty rates for excisable goods imported into the territory of the Russian Federation

are established by the legislation of the Russian Federation "On taxes and fees" and are

uniform throughout the territory of the Russian Federation.

VAT is one of the types of indirect taxes, which is a form of

withdrawals to the budget of a part of the added value created by all

stages of production and defined as the difference between the cost

goods, works and services sold and the cost of material costs,

attributed to the costs of production and distribution.

TICKET 12.

1. Search and selection of a partner in the foreign economic activity of the enterprise.

2. Elements of the customs tariff, classification of customs duties.

3. Formation and development of the export control system in Russia.

One of the main conditions for the successful implementation of foreign trade

operations is the choice of a suitable partner (counterparty).

Counterparties in international trade are parties that are in a contractual relationship for the sale of goods or the provision of various kinds of services.

The exporter's counterparty is the importer, the contractor is the customer,

landlords - tenant, debtor - creditor, etc.

Studying the activities of the counterparty is a common element

conducting a foreign trade operation, which is paid attention to by all

participants in foreign economic activity. In conditions of unstable

world conjuncture and its sharp, unexpected changes to the choice

foreign firm - partner, especially when cooperating on

long term, fit very carefully.

The choice of counterparty to a large extent depends on the nature of the foreign trade

transaction and from the subject of the transaction.

When choosing a country, along with economic considerations, take into account

the nature of trade and political relations with this country. Preference

given to those with whom there are normal business relations,

supported by a contractual legal basis, and which do not allow for

attitude towards our country of discrimination.

When choosing a company, it is important to study various aspects of the activity.

potential partners, namely:

1. technological - the study of the technical level of the company's products, its

technological base and production capabilities;

2. scientific and technical - information about the organization of research

and development work and the cost of them;

3. organizational - the study of the organization of the company's management;

4. economic - assessment of the financial position and capabilities of the company;

5. legal - the study of the rules and regulations in force in the country of potential

partner, and directly or indirectly related to cooperation.

TT in all countries of the world is a legislative act,

customs control, indicating the rates of customs duties, which

these goods are taxed. Initially, there was only one

duties imposed on all imported goods and the tariff was single-column,

but as the international trading system develops, the TT structure

has changed. For each commodity item, two or more numbers have been established

duty rates depending on the country of origin. Modern TT -

complex trade and political means, into the organizational structure

which includes customs duties, their types and rates, groupings

goods, customs value of goods and methods of its determination, tariff

privileges, preferences and privileges. Currently, according to the structure of TT rates

is divided into simple (single-column) and complex (two or multi-column).

A simple TT provides for one customs rate for each product.

duties that apply regardless of the country of origin

goods. Such a tariff does not provide sufficient flexibility in

customs policy, therefore, does not correspond to modern

conditions of competition in the world market, does not provide

discrimination and preferential duties are not common. Complex TT by

each product sets 2 or more customs rates

duties. To a much greater extent than simple, adapted to

competitive struggle in the world market, as it allows to provide

pressure on some countries by imposing higher duties on their goods or

provide benefits to others by tying them to your market. Gives

the ability of the state to conduct differentiated customs

politics. In modern conditions, many elements of TT are regulated

between agreements operating within the framework of the WTO and the WCO.

There is the following classification of customs duties.

By way of collection:

Ad valorem - charged as a percentage of the customs value

taxable goods (for example, 20% of the customs value);

Specific - charged in the prescribed amount per unit

taxable goods (for example, $10 per 1 ton);

Combined - combine both named types of customs taxation

(for example, 20% of the customs value, but not more than 10 dollars for 1

Ad valorem duties are similar to a proportional sales tax and

are usually used when taxing goods that have quality

different characteristics within the same product group. Strong

side of ad valorem duties is that they support

the same level of domestic market protection regardless of fluctuations

commodity prices, only budget revenues change. For example, if the fee

is 20% of the price of the product, then if the price of the product is $200, the income

budget is $40. When the price of an item increases to $300

budget revenues will increase to 60 dollars, if the price of goods falls to 100

dollars - will be reduced to 20 dollars. But regardless of the price, ad valorem

A duty raises the price of an imported good by 20%. Weak side

ad valorem duties is that they provide for the need

customs valuation of the value of goods for the purposes of taxation.

Since the price of a product can fluctuate under the influence of numerous

economic (exchange rate, interest rate, etc.) and

administrative (customs regulation) factors, application

ad valorem duties is associated with the subjectivity of estimates, which leaves room for

abuse.

Specific duties are usually imposed on standardized

products and have an undeniable advantage, because they are easy to

administration and in most cases do not leave freedom for

abuse. However, the level of customs protection through

specific duties are highly dependent on commodity price fluctuations.

For example, a specific duty of $1,000 per import

car significantly more restricts the import of cars at a cost of

8,000 dollars since it is 12.5% of its price than the price of a car

$12,000 since it is only 8.3% of its price. As a result,

when import prices rise, the level of protection of the domestic market with

using a specific tariff falls. But, on the other hand, during

economic downturn and falling import prices specific tariff

increases the level of protection of national producers.

According to the object of taxation:

Import - duties that are imposed on imported goods when

release them for free circulation in the domestic market of the country.

Are the predominant form of duty applied by all countries

world to protect national producers from foreign

competition;

Export - duties that are imposed on export goods when

their release outside the customs territory of the state. Apply

very rarely by individual countries, usually in the case of large differences in

the level of domestic regulated prices and free prices on the world market at

individual goods, and aim to reduce exports and replenish the budget;

Transit - duties that are imposed on goods transported

transit through the territory of this country. They are extremely rare and

used primarily as a means of trade war.

The nature:

Seasonal - fees that are applied for operational

regulation of international trade in products of a seasonal nature,

primarily agricultural. Usually, their validity period cannot

exceed several months a year, and for this period of validity of the usual

the customs tariff for these goods is suspended;

Anti-dumping - duties that are applied in case of importation into

territory of the country of goods at a price lower than their normal price in

exporting country, if such imports are detrimental to local

manufacturers of such goods or hinders the organization and

expanding the national production of such goods;

Countervailing - duties imposed on the import of those goods, with

the production of which, directly or indirectly, subsidies were used, if they

imports are detrimental to national producers of such goods.

Usually these special types of duties are applied by the country or in

unilaterally for purely defensive purposes against attempts

unfair competition from its trading partners, or as

response to discriminatory and other actions that infringe

interests of the country, from other states and their unions. Introduction

special duties are usually preceded by an investigation carried out on

order of the government or parliament, specific cases

abuse of market power by trading partners. IN

during the investigation, bilateral negotiations are carried out,

positions, possible explanations for the situation that have arisen are considered and

other attempts are being made to resolve differences politically.

The introduction of a special duty is usually a last resort, to

resorted to by countries when all other means of settlement

trade disputes are settled.

Origin:

Autonomous - duties imposed on the basis of unilateral decisions

government authorities of the country. Usually the decision to introduce

customs tariff is adopted in the form of law by the parliament of the state, and

specific rates of customs duties are established by the relevant

department (usually the ministry of commerce, finance or economy) and

approved by the government;

Conventional (contractual) - duties established on the basis of

bilateral or multilateral agreement such as the General

an agreement on tariffs and trade, or an agreement on a customs union;

Preferential - duties that have lower rates compared to

with the customary tariff normally in force, which are imposed on

basis of multilateral agreements for goods originating from

developing countries. The purpose of preferential duties is to support

economic development of these countries by expanding their exports. Since 1971

year, the General System of Preferences is in force, providing for

significant reduction in import tariffs of developed countries on imports

finished products from developing countries. Russia, like many others

countries, imports from developing countries do not charge customs duties

By bet type:

Permanent - customs tariff, the rates of which are one-time

established by public authorities and cannot be changed in

depending on circumstances. The vast majority of countries in the world have

tariffs with fixed rates;

Variables - the customs tariff, the rates of which may change depending on

cases established by public authorities (when changing

the level of world or domestic prices, the level of government subsidies).

Such tariffs are quite rare, but are used, for example, in

Western Europe in the framework of a common agricultural policy.

By way of calculation:

Nominal - tariff rates specified in the customs tariff. They

can give only the most general idea of the level of customs

taxation to which a country subjects its imports or exports;

Effective - the real level of customs duties on final

goods calculated taking into account the level of duties imposed on imports

nodes and details of these goods.

Prevention of illegal distribution of technologies, scientific and

technical information and services that can be used in

creation of weapons of mass destruction and their means of delivery,

weapons and military equipment, is one of the most important areas

implementation of the international obligations assumed by the Russian Federation

and policies to ensure national interests and security.

Uncontrolled transfer abroad of scientific and technical products,

technologies and goods of great scientific and practical importance,

profitable for an individual producer, may cause damage to the state in

in general. Therefore, it is necessary to find a reasonable balance between the degree

openness of the Russian economy and compliance with international

treaties, ensuring national interests and security

states. The real way to solve this problem is to create

strict system of state export control, enshrined in

relevant regulatory legal acts.

With regard to the new economic conditions, purposeful

legal protection activities

state interests and compliance with international obligations on

non-proliferation of weapons of mass destruction was launched in 1992,

No. 388 "On measures to create an export control system in Russia".

damage to the state interests of the Russian Federation from the transfer

(exchange) to foreign countries of certain types of raw materials, materials,

equipment, technologies, scientific and technical information and services that can be used in the creation of missile, nuclear, chemical and other types of weapons of mass destruction.

A certain stage in the improvement of legal support

No. 183-FZ "On Export Control".

The law established the principles for the implementation of state policy,

legal basis for the activities of state authorities of the Russian

Federation in the field of export control, as well as the rights, obligations and

responsibility of participants in foreign economic activity.

In accordance with this law, the main objectives of the export

controls are:

Protection of the interests of the Russian Federation;

Implementation of the requirements of international treaties of the Russian

Federation in the field of non-proliferation of WMD, their means of delivery, as well as

in the field of export control of military and dual

appointments;

Creating conditions for the integration of the economy of the Russian Federation

into the world economy.

The President of the Russian Federation in accordance with this law

approved the lists of controlled goods and technologies. Government

Russian Federation has developed a regulation on the procedure for monitoring

export of goods and technologies included in these lists.

Subsequently, several dozen normative legal

acts (decrees, regulations and government decrees), directly or

indirectly affecting the solution of problems of improving the export

control.

In the course of the implementation of the main provisions of the Law by the Decree of the President of the Russian Federation

control and approved the Regulations on its activities.

Authorized body of executive power in the region

export control, the Federal Service for Technical and

export control under the Ministry of Defense of the Russian Federation.

For organizations carrying out scientific and (or) production

activities to meet federal state needs in the region

maintaining the defense capability and security of the Russian Federation and

systematically receiving income from foreign economic operations with

controlled goods and technologies, the Law establishes

Mandatory creation of internal export control programs.

Intra-company export control programs are understood as

organizational, administrative, informational and

of a different nature, carried out by organizations in order to comply with

export control rules. The law determined the procedure for licensing

foreign economic transactions with controlled goods and

technologies, the possibility of their state expertise, as well as the procedure

establishment of prohibitions and restrictions on foreign economic

activity.

The following are used to implement export controls:

methods of legal regulation of foreign economic activity:

determination of the list of goods that are objects of export

control; licensing of foreign economic operations with

controlled goods and technologies; customs control;

currency control; application of measures of state coercion

(sanctions) to persons who have violated the established procedure for the implementation

foreign economic activity in relation to these goods.

After the entry into force of the Law, a number of decrees of the President of the Russian Federation and

Decrees of the Government of the Russian Federation, which ensured further

implementation of the provisions of the Law and allowed them to be applied in practice.

TICKET 13.

1. The order and sequence of entry of Russian export-oriented industries to the foreign market.

2. Import customs tariffs in Russia, their functions and tariff contingent.

3. Military-technical cooperation between Russia and foreign countries as one of the types of foreign economic activity.

One of the main functions of enterprises is to create

necessary conditions for the production of export-oriented

products.

A necessary condition for entering a foreign market is

formation of effective competitiveness of the commodity structure.

Therefore, the decision to enter foreign markets involves an assessment of the

manufacturer and production requirements

competitive on several levels: product, profit, industry,

a country. Competition is a struggle between manufacturers for preferences.

consumer, its main reason should be considered freedom of choice both for

consumer as well as for the producer.

Competitiveness is everything that provides a product or

brand a comparative advantage relative to similar

Development of an enterprise export strategy

Country selection.

When choosing a country for the sale of an export product, many

factors: current and potential demand for a given product in one or another

country, the level of domestic prices, the capacity of this market and the terms of sale

product, brand structure of the market, established system of promotion

goods to consumers, existing in the country trade and political,

monetary and financial, customs and tariff conditions, official

technical requirements, specific customer requests regarding

product quality, its packaging, technical documentation, etc.

These factors ultimately determine the possibility and degree

the effectiveness of the sale of export goods in a particular country. If in

selected country of sale, there are additional requirements for

product quality, it may be necessary to make some

adjusting the technical conditions, the range of goods offered.

It is advisable to choose the country of purchase of imported goods from the group

well-known producing and exporting countries. Significant for

Russian importers have quality characteristics of the goods,

produced in the respective country and offered for delivery, the volume

guarantees and services provided, geographical proximity of the country

purchases, the level of prices offered.

Foreign market research.

The study of foreign markets, their opportunities is more laborious and

difficult because it requires a lot of information to be learned from

various sources.

marketing environments:

1. Features of the current legislation

2.International regulations

3.Socio-cultural environment

5.Rules of monetary and financial settlements

6.Politics, etc.

all the conditions that are important for the successful sale of the goods.

We can distinguish the following main sections of marketing

market research for foreign economic activity:

1. Demand study

When identifying product needs, the capacity indicator is important

It is important to know the specific requirements of the buyer regarding

range, appearance of packaging, labeling, use

trademark.

2.Studying the offer

When analyzing the offer of a particular product, it is important

study of the state and development trends of the relevant commodity

Search and selection of a partner in foreign economic activity

enterprises.

In countries with market economies, commercial activities

involved in the aggregate tens of millions of firms, although the leading

position among them is occupied by large TNCs, quantitatively

dominated by small and medium-sized firms. Only a small part of them have

business relations with Russian participants in foreign economic activity.

90s, only 15% of foreign firms entering the Russian market

are reliable, while 42% come to us for "good luck". But without own capital; 22% are bankrupt but hide it; 21% are engaged in openly criminal business.

If Russian businessmen intend to gain prestige in

overseas, business circles, they should do business with

those foreign firms that are known in the market.

In calculations for a more distant perspective, it is useful to gradually

create a stable group of foreign counterparties, if possible, in

several countries.

A necessary prerequisite for this is a gradual, sound

study of foreign firms and their specific representatives.

The detailed study of foreign firms covers a wide range of

questions, namely:

What is a company, its legal status, legal capacity

according to the constituent documents, details confirming

registration in the commercial register of your country, legal address and its

match the real address.

The nature of the company's activities, its specialization, the volume of trade

turnover, portfolio of orders, market share of relevant products

The financial position of the company, its solvency, relations with

financial and credit institutions, bank details.

Business connections, commercial reputation in business circles.

Information about the owner of the company, executives and other persons

representing the company in negotiations, their position in the company, powers

on the conclusion of transactions, positions held, competence.

Principles for substantiating the choice of a foreign trade counterparty

activities.

The success of commercial activity depends on the choice of counterparty, on

its reliability, study of financial and operational reporting

foreign firms allows you to identify the trend of their development, evaluate

economic and financial opportunities, scientific and technical level

output and competitiveness. This defines the conditions

contract.

It is important to determine both the business face and the prestige of the firm, to what extent

she fulfills her obligations in good faith. The most complete information

can be obtained from joint-stock companies, since compliance with the law

they publish annual reports on their activities, or in certain

periodicals.

Firms with legal forms are not subject to public

their financial and economic activities or provide this data

information reference agencies.

The leading role in customs tariff regulation is played by customs

duties. Depends on the degree of their economic feasibility

efficiency of customs and tariff regulation of goods. Application

TP is implemented through the customs regime (procedure), which should

consider national countries. TP is a mandatory payment in

federal budget collected by customs authorities when importing goods

into the territory of the Customs Union or export from this territory. TP includes import TP

(including seasonal duties) and export TP. Payment of TP is mandatory

nature and is ensured by measures of state regulation

(compulsion). There are a number of economic functions of TP:

Fiscal (this function applies to both import and export

duties, since they are one of the revenue items

state budget)

Regulatory

Protectionist - to protect foreign production from an influx into

country of foreign goods

Preferential - to stimulate imported goods from

certain countries and areas

Statistical - for more accurate accounting of foreign trade turnover

Equalizing - to equalize prices for imported goods and goods

local production

Antidumping

Consider TP as a regular tax levied for the purpose of replenishment

the revenue side of the budget is unlawful from the point of view of generally recognized

principles and norms of international law. According to the rules and principles

GATT TP is a trade and political instrument, the main goal

which consists in the operational regulation of the foreign trade currency. TP

foreign trade operations either towards free trade or

protectionist. The introduction of TA is aimed at protecting the domestic

commodity producer, ensuring the optimal ratio between

competing with domestic producers of goods, imports

similar foreign goods. Low efficiency of customs

tariff policy of the Russian Federation is determined by the fact that the customs authorities

assigned fiscal functions, solve the problems of replenishing the revenue side

federal budget, and the problems of structural regulation and protection

individual industries - in the background, therefore, TP and other

budget revenues from foreign economic activity is the most

stable source of budget revenues. For performance

customs policy is also affected by the absence in the national economy

long-term guidelines in structural and technological restructuring

production and deepening of specializations for the purpose of increasing

competitiveness of the national economy. There are examples

pursuing a trade policy aimed at supporting the structural

technological priorities of economic development. This manifested itself in

reduction of imported technical specifications for technological equipment, for analogues,

which are not produced in the Russian Federation, therefore, the formation of the revenue part of the federal budget in comparison with this task is secondary. The WTO provides for progressive liberalization in international trade up to the complete abolition of imported TP, the importance of the fiscal function of imported TP as a means of replenishing the budget revenue is gradually decreasing. Instead of traditional imported TP in order to protect domestic producers in international practice, all

special anti-dumping and

compensatory fees.

Military-technical cooperation - ensuring the state monopoly in this area. Federal Law on military-technical cooperation with foreign states - activities in the field of international relations related to the export or import of military products, the development and production of these products. maintaining the status of a great power and one of the influential geopolitical centers for the Russian Federation. one of the revenue items of the state budget and a means of settling the external debt of the Russian Federation, maintaining the country's export potential in armaments and conventional equipment at the proper level determines the loading of defense industry enterprises and the employment of highly qualified specialists.

TICKET 14.

1. Market and marketing assessments of foreign markets.

2. The role of dual-use goods and technologies in the system of foreign economic activity.

3. Non-tariff methods of foreign trade regulation as the main measures to restrict exports from Russia.

When entering a foreign market, an enterprise finds itself in conditions

fierce international competition. Under these conditions, one can successfully

work only by applying modern management methods, including

marketing. The concept of marketing is that all activities

enterprises, including scientific and technical research programs,

production, investment, finance, labor, and

also sales programs, maintenance, etc., based on

the current state of consumer demand and its forecasting

perspective changes.

Foreign markets place higher demands on

goods and packaging offered on them, service, advertising, etc. This

due to intense competition between firms, producers of goods

and the predominance of the buyer's market, i.e. with a noticeable excess

supply over demand.

Effective work in the foreign market is impossible without creative and

flexible use of a complex of marketing methods, the correct

selection of a sales organization, control over the work of resellers,

selection and application of various methods of sales promotion, business

For effective operation, it is necessary to take into account the requirements of the external

marketing environments:

Features of the current legislation

international rules

Socio-cultural environment

Rules for currency and financial settlements

Politics

A trade custom is the established rules of a country.

There are other differences in international marketing. Character,

forms and methods of marketing activities will depend on the type of product.

Market research is the basis of marketing and involves analysis

all the conditions that are important for the successful sale of goods.

The program of complex research depends on the characteristics of the product,

the nature of the enterprise, the scale of production of export

goods and other factors. The following main sections can be distinguished

marketing research of the market for foreign economic activity:

Demand study

The identification of the need for the product is of paramount importance,

level of purchasing power, customer requirements for the product,

factors of buyer behavior, prospects for changing the need for

product, expressed not so much by the rate of growth, but also by the life cycle of the product.

When identifying a need for a product, an indicator of market capacity is important.

The capacity of a saturated market is estimated based on industrial

and foreign trade statistics. If the market is not saturated, then when determining

market capacity, it is important to determine the potential range

buyers. It is important to take into account such requirements of buyers for the product as:

Workmanship

Reliability in operation

Novelty and high technical level of products

After-sales service level

Number and nature of other services provided to customers

Favorable ratio between purchase price and price

operation.

The requirements of buyers for a particular product can be influenced

significant influence of climate and geographic conditions in force

technical standards, habits, tastes of buyers.

Studying the offer

It is important to quantify the product in the local market, evaluate

import and export of goods, change in its stocks.

It is important to study the state and development trends

relevant global commodity market. This is due to the fact that in

in modern conditions, there is an extremely rapid renewal and

expansion of the nomenclature and range of goods coming to

world markets, both due to fundamentally new, previously unreleased

goods, and through accelerated renewal and improvement

produced model based on the latest achievements of science and technology.

The main indicators affecting the change in supply

goods, is the volume of investment in construction, reconstruction and

modernization of production, volume of output, amount of shipments

goods to consumers, stocks of goods in the warehouse of the manufacturer, intermediaries and

the possibility of their delivery to the market, the size and structure of costs for scientific and

research work, the pace of product renewal, etc. In addition, the volume of supply is influenced by the general economic conditions of work and trade, which must also be taken into account when forecasting the supply of goods in individual markets.

Studying the working conditions in a particular product market

Along with the study of the activities of firms of sellers and firms

For buyers, it is especially important to analyze the commercial practices that have developed in the market, the conditions for the movement of goods and the distribution channel of goods, legal issues, trade and political conditions, etc.

The study of commercial practice involves finding out

specific issues of contractual practice prevailing in the market,

model contracts developed by associations of entrepreneurs,

exchange contracts developed by exchange committees of the largest

exchanges, practices and conditions for conducting exchange trading, auctions in case of

this form of trade in goods.

The study of the conditions for the movement of goods involves the choice of the type

transport, which depends primarily on the type of goods and is based on

analysis and comparison of tariffs and rates of sea, river, air, railway,

road transport. Rules and special

conditions of transportation, rules for the delivery and storage of goods. This information gives

the opportunity for the exporter to correctly set the price with the delivery of goods to

desired item for the buyer. This information allows you to take

the right decision about the direction of the mode of transport that you need

to be used in the delivery of goods and identify requirements for volume, weight and

product packaging.

And studying the conjuncture of the external market.

The circle of the main importing countries of these products on the market.

Studying the situation in the importing country.

Trade and political situation in the importing country.

Economic parameters of the importing country (percentage rate,

inflation, consumer index, state, trade balance)

The nature of foreign trade policy.

Existing forms and methods of marketing export products, conditions

1. Based on Article 6 of the Federal Law “On Export Control”, lists (lists)

controlled goods and technologies are approved by presidential decrees

Russian Federation on the proposal of the Government of the Russian

Federation.

Currently, such lists (lists) are approved by Decrees of the President

equipment, special non-nuclear materials and related

technologies subject to export control” ;

diseases (pathogens) of humans, animals and plants, genetically

modified microorganisms, toxins, equipment and technologies,

subject to export control”;

materials and technologies that can be used to create

missile weapons and for which export controls have been established” ;

equipment and technologies that can be used to create

chemical weapons and for which an export

control" ;

dual-use materials and related technologies,

used for nuclear purposes, in respect of which

export control".

dual purpose, which can be used to create

armaments and military equipment and in respect of which

export control.

Foreign economic transactions with dual-use goods,

providing for their transfer to foreign persons are carried out on

on the basis of one-time or general licenses issued by the Federal

technical service

Enterprises engaged in export activities are required to maintain separate accounting records for foreign trade operations, the taxation of which has its own characteristics. Below are the main provisions of the legislation of the Russian Federation governing the accounting for the export of goods, as well as answers to frequently arising questions in connection with it.

How to keep records of the export of goods

In the economy, export is understood as the export of goods abroad for sale or processing. Goods exported outside the state are fixed by the customs service and issued with appropriate documents. Documents that take into account and accompany the export of goods abroad of the Russian Federation must be drawn up in accordance with the current laws of Russia.

The main laws governing foreign trade activities are Federal Law No. 173-FZ of December 10, 2003 “On Currency Regulation and Currency Control” and No. 164-FZ of December 8, 2003, “On the Fundamentals of State Regulation of Foreign Trade Activities”.

In Law No. 173-FZ defined:

rights and obligations of persons participating in foreign economic transactions;

currency regulation bodies and currency control bodies;

rights and obligations of bodies and agents of currency control.

According with Federal Law No. 164-FZ goods fall under the customs procedure for export if the following conditions are met:

for transactions that are not subject to the benefits established by law, all export customs duties have been paid;

all restrictions and prohibitions are observed;

for goods included in the consolidated list, a certificate of origin is presented.

Accounting for export of goods: required documents

When exporting from Russia, the goods are exported outside the Russian Federation for their subsequent processing or sale, that is, without the right to return. Export is accompanied by the payment of duties. Their size depends on various reasons and, in particular, is determined by the value of the exported goods, which is declared in the customs declaration. When carrying out export operations, there is a certain procedure.

Accounting for the shipment and sale of goods for export is kept separately from accounting for the activities of the enterprise in the territory of the Russian Federation. The document flow uses primary documents confirming the shipment of goods, their payment, and the services of intermediaries.

All goods transported outside the Russian Federation are subject to mandatory customs clearance, which can be carried out:

by the exporter

his customs representative,

by another person on the basis of a power of attorney.

A package of supporting documents is attached to the declaration submitted to the customs authority. It is allowed to provide documents in copies, while the customs authority has the right to check any of them for its compliance with the original.

Accounting for the export of goods

To obtain reliable information, accounting for the export of goods is carried out on separate sub-accounts, which makes it possible to separate ordinary and foreign economic activities in accounting. The features of accounting and tax accounting for the export of goods include:

1. Settlements under the export contract most often held in foreign currency. For this you need:

open currency accounts, for each currency separately, and use account 52 in accounting for settlements with a counterparty: Dt 52 Kt 62;

to master currency purchase and sale transactions and reflect them in the report, using account 57 for this purpose (or account 91, depending on the adopted accounting policy):

Dt 57 Kt 52;

Dt 51 Kt 57;

Dt 91 Kt 57 or Dt 57 Kt 91;

keep records of settlements for each transaction simultaneously in two currencies: foreign and Russian;

carry out revaluation of currency balances and debts of counterparties (in currency terms) both on the date of the transaction and on the reporting date, using for this account 91: Dt 91 Kt 52, 62 or Dt 52, 62 Kt 91.

2. Accounting for the export of goods is conducted by the enterprise separately from the rest of the accounting, which is due, on the one hand, to the requirements of the legislation, and on the other hand, the need to achieve the following goals, which include:

separation of data on accounting for the export of goods from information on activities subject to VAT at other rates or exempt from this tax (clause 4, article 149 and clause 1, article 153 of the Tax Code of the Russian Federation);

control over the completeness of receipt of payment from foreign counterparties (clause 1, article 19 of the Federal Law “On currency regulation ...” dated 10.12.2003 No. 173-FZ);

using the opportunity not to charge VAT on advances received from foreign buyers (clause 1, article 154 of the Tax Code of the Russian Federation);

monitoring compliance with the deadlines necessary to confirm the right to use the zero rate (clause 9, article 165 of the Tax Code of the Russian Federation);

tracking the moment of transfer of ownership of the goods in the event that, according to the international rules for the interpretation of trade terms "Incoterms", it does not coincide with the moment of shipment;

correct correlation of shipment volumes, which is necessary when calculating VAT.

3. There are additional operations for accounting for the export of goods:

calculation of customs duties and fees (account 76):

Dt 76 Kt 51 (52);

Dt 44 Kt 76;

in the event that the moments of the transfer of ownership of the goods do not coincide with the moment of shipment, account 45 is used to account for it:

Dt 45 Kt 41 (43);

Dt 90 Kt 45;

restoration of VAT accepted for deduction and then attributed to export operations (clause 6 of article 166 of the Tax Code of the Russian Federation);

penalties and fines for VAT on exports not confirmed on time are charged on Dt 91 Kt 68;

for unconfirmed exports, VAT is written off to other expenses (Dt 91 Kt 19), three years after the end of the tax period in which the corresponding shipment was made.

The most time-consuming part of accounting for the export of goods is the VAT postings. The correctness of VAT accounting makes it possible to obtain a tax deduction in case of confirmation of the right to apply a zero VAT rate. In this regard, special attention should be paid to:

accounting for tax related to direct export costs;

distribution of VAT by indirect costs to determine its part attributable to exports;

correct execution of documents related to VAT;

compliance with the deadlines for the preparation of documents confirming the right to tax deductions;

recovery of VAT accepted for deduction and then attributed to export operations;

compliance with the established deadlines for tax accounting when exporting goods for unconfirmed, as well as for later confirmed deliveries;

a high probability of discrepancy between the periods of accounting for an export shipment for income tax purposes and confirmation of the right to deduct VAT on it, which leads to a discrepancy between the tax bases for profit and VAT in the same tax period.

VAT on export costs is accumulated on account 19 with its allocation to a special sub-account: Dt 19 Kt 60.

The tax previously accepted for deduction, when taking into account the export of goods, is restored at the time of their shipment by posting: Dt 19 Kt 68.

The tax on indirect costs is redistributed on account 19 with the transfer of the export part of the tax to the sub-account: Dt 19 Kt 19.

If documents appear confirming the possibility of applying the deduction, then tax is deducted from account 19 in the amount corresponding to the documents: Dt 68 Kt 19.

Tax on exports not confirmed on time is charged to the sub-account of account 19: Dt 19 Kt 68.

At the same time, the tax on costs related to it is deductible: Dt 68 Kt 19.

VAT penalties and fines for exports not confirmed on time are charged on Dt 91 Kt 68.

If later the export is confirmed, then this part of the tax is deductible (clause 10 of article 171, clause 3 of article 172 of the Tax Code of the Russian Federation): Dt 68 Kt 19.

For unconfirmed exports, VAT is written off to other expenses - Dt 91 Kt 19 - three years after the end of the tax period in which the corresponding shipment was made.

Features of tax registration

When goods cross the border, the exporter charges and pays VAT at the normal rate. The basis for calculating VAT is the amount consisting of the value of the goods according to the declaration, as well as duties and excise. If VAT is not paid, the goods will not be able to leave the temporary storage area at customs. In the event of a delay in payment, interest is charged on the unpaid amount. Upon subsequent confirmation of export, the amount of the paid "unconfirmed" VAT, the exporter has the right to deduct, if the following conditions are met:

The item has been registered.

Revenue from operations with goods is subject to VAT.

All primary documents are collected for the goods and their transportation.

Customs VAT has been paid in full.

If a simplified taxation scheme is used, then when accounting for the export of goods, VAT is not deductible. In this case, the actions with VAT depend on which object of taxation is used. If “income” is used as an object of taxation, then VAT is included in the cost of goods or fixed assets. When applying the "income minus expenses" scheme, the amount of tax is included in the costs that reduce the taxable base.

Accounting for the export of goods outside the Customs Union

Below is a table with questions related to the export of goods, tax and accounting of export transactions that most often arise in the practical activities of exporters. For each of them, the table provides links to the relevant legal acts, where you can find answers to them. We are talking about accounting for the shipment and sale of goods for export outside the Customs Union.

A detailed analysis of accounting for the export of goods requires a large amount of information about the market, which the company often does not have. Therefore, it is worth turning to professionals. Our information and analytical company "VVS" is one of those that stood at the origins of the business of processing and adapting market statistics collected by federal agencies.

Quality in our business is, first of all, the accuracy and completeness of information. When you make a decision based on data that is, to put it mildly, wrong, how much will your loss be worth? When making important strategic decisions, it is necessary to rely only on reliable information. But how can you be sure that this information is correct? It can be checked! And we will give you such an opportunity.

When exporting goods, exemptions from payment, refund or reimbursement of internal taxes are made in accordance with the legislation of the Russian Federation on taxes and fees.

Goods placed under the customs regime of export, subject to their actual export outside the customs territory of the Russian Federation, are subject to VAT at a rate of 0% (except for oil (including stable gas condensate) and natural gas, which are exported to the territory of the CIS member states, as well as goods sold by business entities of the Russian Federation to the territory of the Republic of Belarus). The concept of "zero rate" VAT was introduced by Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation. According to this concept, goods placed under the export customs regime are not subject to VAT, and VAT paid on material resources for production purposes is deductible. When carrying out operations for the sale of goods specified in paragraphs 1-3 and 8 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, organizations exporting goods outside the territory of the Russian Federation submit separate tax returns to the tax authorities, as well as documents to substantiate the legitimacy of applying a zero rate on exported goods. So, when selling goods provided for in paragraph 1 and (or) paragraph 8 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, the following documents must be submitted to the tax authorities:

1) A contract (copy of a contract) between a taxpayer and a foreign person for the supply of goods (supplies) outside the customs territory of the Russian Federation.

It should be noted that when submitting this document to the tax authority, a copy of the contract must be made in Russian (translated into Russian). If this document is submitted in a foreign language, the tax authorities have the right to refuse to apply the 0% tax rate. If the contract contains information constituting a state secret, then instead of a copy of the full text, an extract from it containing the information necessary for tax control is submitted.

The extract must contain information about the terms of delivery, terms, price and type of products.

In addition, when carrying out operations for the sale of goods for export, a contract for the supply of goods must be concluded with a foreign person. Also, when concluding contracts with enterprises actually located and operating in the territory of the Republic of Kazakhstan, Russian organizations should pay attention to the place of registration of the buyer. Operations for the sale of goods from the Russian Federation to business entities registered on the territory of the Baikonur complex are recognized as operations carried out on the territory of the Russian Federation, and the procedure for their taxation with VAT is regulated by Chapter 21 of the Tax Code of the Russian Federation. In other words, in this case, the supply of goods to the territory of the Republic of Kazakhstan does not apply to export, and works (services) are recognized as carried out on the territory of the Russian Federation.

2) A bank statement confirming the actual receipt of proceeds from a foreign person to the taxpayer's account in a Russian bank.

It should be borne in mind that the provisions of the Tax Code of the Russian Federation do not provide for the mandatory receipt of all proceeds to the exporter's settlement account in a Russian bank in the amount corresponding to the full amount of payment for the supply of goods under the contract. In case of partial payment for export goods, the Russian taxpayer has the right to deduct the amounts of VAT paid to suppliers of material resources for production purposes used in the production and sale of export products. These VAT deductions are determined based on the share of paid products, the export of which is actually confirmed in the total value of the contract for the supply of goods.

Exemption of exporting organizations from VAT and reimbursement of tax paid to suppliers without receipt of proceeds from a foreign buyer to the exporter's settlement account in a Russian bank can be carried out in the following cases:

Payment is made in cash. In this case, a copy of a bank statement is submitted to the tax authorities, confirming that the taxpayer has deposited the amounts received into his account with a Russian bank, as well as copies of incoming cash orders confirming the actual receipt of proceeds from a foreign buyer of goods;

· non-crediting of currency proceeds from the sale of goods is carried out in the manner prescribed by the legislation of the Russian Federation on currency regulation and currency control. In this case, documents or copies thereof must be submitted to the tax authorities confirming the right to non-crediting of foreign exchange earnings on the territory of the Russian Federation (license from the Bank of Russia);

· Implementation of foreign trade commodity exchange (barter) operations. In this case, documents confirming the fact of importation of goods into the territory of the Russian Federation and their posting on the relevant accounting accounts are submitted to the tax authorities;

· receipt of proceeds from a foreign person - a buyer of exported goods - to the account of a Russian intermediary organization. In this case, a bank statement is submitted to the tax authorities, confirming the actual receipt of proceeds from a foreign person - a buyer of export goods - to the account of an intermediary organization in a Russian bank.

3) Cargo customs declaration (its copy) with marks of the regional customs authority that carried out the release of goods in the export mode (the mark "release of goods is allowed"), and the border customs authority (the mark "goods exported").

If the goods are exported across the border with a state - a member of the Customs Union, where customs control is canceled (at present, only the Republic of Belarus is such a state), then a cargo customs declaration (its copy) with marks of the Russian customs authority that carried out the customs clearance of the export of goods is submitted. In some cases, determined by the Ministry of Finance of the Russian Federation in agreement with the federal executive body authorized in the field of economic development and trade, when exporting certain types of goods, it is allowed for exporters to submit a customs cargo declaration (its copy) with marks from the customs authority that carried out customs clearance of exported goods , and a special register of actually exported goods with marks of the border customs authority of the Russian Federation. When exporting supplies from the territory of the Russian Federation (in accordance with the customs regime for the movement of supplies), a customs declaration for supplies (its copy) is provided with the marks of the customs authority in the region of activity of which the port (airport) open for international traffic is located. When exporting goods by pipeline transport or power lines, a full cargo customs declaration (its copy) with marks of the customs authority of the Russian Federation is submitted.

4) Copies of transport, shipping or other documents with marks of border customs authorities confirming the export of goods outside the Russian Federation.

If the goods are exported by ships through seaports, the following documents must be submitted to the tax authorities to confirm the export of goods outside the customs territory of the Russian Federation:

· a copy of the order for the shipment of exported goods, indicating the port of unloading with the mark of the border customs of the Russian Federation "Loading is allowed";

· a copy of the bill of lading for the transportation of the exported goods, where the column "Port of unloading" indicates the place located outside the customs territory of the Russian Federation.

When exporting goods across the border of the Russian Federation with a state - a member of the Customs Union, where customs control has been canceled, copies of transport and shipping documents with marks of the customs authority of the Russian Federation that carried out the customs clearance of the specified export shall be submitted. When exporting goods by air, a copy of the international air waybill indicating the airport of unloading located outside the customs territory of the Russian Federation is submitted to the tax authorities to confirm the export.

Copies of transport, shipping and (or) other documents confirming the export of goods may not be submitted in case of export by pipeline or power lines.

When exporting supplies, copies of transport, shipping or other documents confirming the export of supplies by air and sea vessels, ships of mixed (river-sea) navigation are provided. . Ilyin A.V. VAT: economic nature, the problem of the justification of compensation and the mechanism for its resolution // Finance, 2007, no. 7, p. 20.

The Customs Code of the Russian Federation establishes the procedure for declaring and customs control over the export of goods in the export mode.

The tax authorities have the right to demand from taxpayers explanations and documents confirming the correctness of the calculation and timely payment of taxes. In this regard, in order to confirm the legality of applying the 0% tax rate and tax deductions in relation to exported goods, the tax authorities have the right to request documents not listed in Article 165 of the Tax Code of the Russian Federation, including transaction passports, as well as notarized translations of any documents. In addition, in order to confirm tax deductions, in addition to the documents provided for by Article 165 of the Tax Code of the Russian Federation, the tax authorities must analyze:

a contract for the sale or exchange of goods (performance of work, provision of services) between a taxpayer selling goods for export and an organization - a supplier of goods (works, services) used in the production and sale of exported goods;

Documents confirming the actual payment for goods (works, services) used in the production and sale of exported goods.

· Documents justifying the application of the 0% tax rate are submitted by taxpayers simultaneously with the tax declaration.

The tax declaration shall be submitted to the tax authorities no later than the 20th day of the month following the expired tax period. The tax period is set as a calendar month. The exception is taxpayers with monthly revenues during the quarter (excluding VAT and sales tax) not exceeding 1 million rubles. For them, the tax period is a quarter.

The moment of determining the tax base is determined taking into account the provisions of Article 167 of the Tax Code of the Russian Federation (the last day of the month in which the full package of documents provided for by Article 165 of the Tax Code of the Russian Federation is collected).

Most often, organizations ask the question of how to determine the tax base for the sale of goods (works, services) for foreign currency. On this issue, the Ministry of Taxation of the Russian Federation in its Letter dated September 24, 2003 N OS-6-03 / [email protected] once again confirmed the position expressed earlier in the letters dated 19.06.2003 N VG-6-03 / [email protected] and dated 24.09.2003 N OS-6-03/994.

When determining the tax base, the taxpayer's earnings in foreign currency are converted into rubles at the exchange rate of the Bank of Russia on the date of sale of goods (works, services). The procedure for determining the date of sale of goods (works, services) is provided for in clause 9 of Article 167 of the Tax Code of the Russian Federation13: the moment of determining the tax base for these goods (works, services) is the last day of the month in which the full package of documents provided for by Article 165 of the Tax Code of the Russian Federation is collected .

Editor's Choice

Symptoms and treatment regimen for trichomoniasis in men and women - diagnosis and list of drugs Rapid treatment of trichomoniasis in women

Trichomoniasis is one of the urogenital infections, which, if not properly treated, threatens to develop serious complications. IN...

Magic root of galangal: its medicinal properties and contraindications for use

Among medicinal herbs, galangal is especially popular. This medicinal plant is known for its tonic and...

Saying Thank You: Saying "thank you" is easy!

Not every person can express their thoughts beautifully and correctly. But sometimes you need to choose the right speech, convey to ...

Pets: types, origin, interesting facts What pet eats

Pets bring a special atmosphere to the family. They, becoming reliable and good friends of their owner, brighten up leisure and ...

How to purify water at home

Clean and high-quality drinking water is a guarantee of health and well-being. Therefore, today almost every home has a filter for ...

Why dream of a table with food Why dream of a set table

If you see a table set for dinner in a dream, it means that pleasant acquaintances and favorable circumstances await you soon. If you see...

Dream Interpretation: why the Table is dreaming, to see the Table in a dream, which means Why dream of a set table with guests

The answer to the question of what the table with food is dreaming of seems obvious: of course, to well-being and profit. But not all dream books and not all ...

In a dream to be at sea. Clear sea according to the dream book. The sea according to Vrublevskaya's dream book

sea in a dream Hearing the sound of the sea - a tedious life alone - without friends, without love. Dreams about the sea - the need to think about the spiritual, ...

Why I dreamed of a tattoo - how to decipher correctly I dreamed that I was stuffing a tattoo

If in a dream you saw your body covered with a tattoo, you will have to leave your house due to some kind of trouble. Tattoo on others ...

New

Popular