Table of contents (expand)
- The concept of foreign economic relations and their difference from foreign economic activity
- Foreign economic activity (FEA): concept, essence, meaning
- Composition of foreign economic functions of export-oriented enterprises
- Technological process of creation and sale of export products
- Types of foreign economic activity as a way to implement the export strategy of the enterprise and the form of its work in the foreign market
- Special regimes for the implementation of certain areas of foreign trade activity
- The role of investment cooperation in the development and production of export products
- Currency and financial and credit operations as a type of foreign economic activity
- Industrial cooperation as part of the types of foreign economic activity, its significance
- Composition of participants in foreign economic activity in Russia
- Classification of subjects of foreign economic activity in Russia, its principles
- The composition of exporters-manufacturers operating in the foreign market without intermediaries
- Representation of participants in foreign economic activity playing an intermediary role in foreign economic activity, their target orientation
- Contributing organizations, composition of participants, activity profile, role in the foreign economic sphere of Russia
- Types of trading and intermediary firms
- Organizational principles of building a foreign trade company
- The main functional divisions of a foreign trade company
- Powers of employees of a foreign trade company
- Reforming the sphere of foreign economic activity in Russia: prerequisites, stages, goals
- The nature and trends in the development of foreign economic activity in the 90s
- Export of certain types of goods
- Prospects for the development of foreign economic activity
- The need for state regulation of the national economy, its essence and prerequisites
- State regulation methods used in international practice
- Regulation of foreign trade at the national and intergovernmental level
- Foreign trade policy of Russia
- Formation of the legislative, regulatory and legal framework for Russia's foreign trade
- The mechanism of state regulation of foreign trade activities in Russia
- Anti-dumping measures as an instrument of non-tariff restrictions
- Non-tariff restrictions of foreign trade operations
- Customs-tariff regulation of foreign trade operations
- Measures to assist exporters
- System of currency regulation of foreign trade activity
- Methods of non-tariff restrictions on foreign economic activity in the Russian Federation
- Customs regulation as a method of state-economic impact on the sphere of foreign economic activity: essence, constituent elements
- Customs Tariffs and Customs Duties
- Calculation and procedure for payment of import duties, conditions for granting a deferred payment
- Methods for determining the customs value and the sequence of their application
- Customs regimes in the Russian Federation, their economic content and role in the system of customs and tariff regulation
- Types of taxes in the field of foreign economic activity, their discriminatory nature
- Value added tax and excises on imported goods: payers, amount, differentiation of rates, calculation procedure, payment terms
- Features of collection and refund of value added tax and excises under different customs regimes
- Special procedure for levying excises on certain imported goods, their intended purpose
- Principles of currency regulation
- The procedure for exercising state control over the import and export of precious metals from the Russian Federation
- The principle of regulating settlements with the state budget by exporters
- The system of currency control over export-import operations, its purpose and procedure for ensuring
- Currency control over import and barter transactions
- Institute of Currency Control Agents
- The system of non-tariff restrictions on foreign economic activity in Russia, its difference from foreign practice
- Licensing and export quotas and their scope
- Export quotas in Russia. Administrative and commercial principles for the distribution of export quotas
- Special export procedure for certain groups of goods and the process of its organization
- Certification of goods in the import control system
- Customs formalities for the export (import) of cargo, their sequence and confirmation with the necessary documents
- The procedure for applying the provisions of the Convention on the International Carriage of Goods with the issuance of an international road carrier book, etc.
- Customs escort of cargo, its organization and conditions of application within the framework of customs formalities
- Customs clearance
- The simplified procedure of customs clearance
- Movement across the customs border of currency and securities
- General rules for the movement of goods of individuals through customs
- The value of international private law in the regulation of foreign economic activity
- Sources of law in the field of foreign economic activity
- Substantive law and conflict of law rules
- State regulation of foreign investment
- Mechanism of international settlements
- Types of loans and forms of lending in foreign economic activity
- Leasing as a form of lending for foreign economic activity
- Positions of the currency terms of the contract
- Forms of foreign trade settlements
- Letter of credit in the practice of foreign economic activity in Russia
- Types of World Commodity Markets
- Value added tax on the export of certain works and services, the procedure for calculating and paying
- Arms Import Licensing
- The contingent of quota and licensed goods in Russia
- Export control in Russia, main purpose and scope
- Special control of export and import of nuclear materials, technologies and equipment in Russia
- Unified system of expert assessment of the quantity, quality and price of products exported from Russia
- Payment return methods for a commercial loan
- Criteria for choosing forms of foreign trade settlements
- The role of banks in the settlement system in foreign economic activity
- Federal bodies, their powers and functions in the field of state regulation of foreign economic activity in Russia
- Powers of the Ministry of Economic Development of Russia in the field of foreign economic activity
- Powers of the Ministry of Economic Development of Russia in the field of customs regulation
- The Federal Customs Service, its place and functions in the field of state regulation of foreign economic activity
- Levels and procedure for interaction between state federal and regional bodies in the structure of Russia's foreign economic complex
- Powers and functions of state institutions for currency regulation and control in the field of foreign economic activity
- The concept and essence of marketing in foreign economic activity
- Strategies for foreign economic activity
- The concept and content of operational marketing in foreign economic activity
- Export and commodity policy of the enterprise
- Types of offset transactions
41. Value added tax and excises on imported goods: payers, amount, differentiation of rates, calculation procedure, payment terms
Value added tax (VAT) - a universal indirect tax, which is one of the forms of withdrawal of part of the value added created in the process of production of goods and services.
Payers of value added tax, in accordance with the Tax Code of the Russian Federation (hereinafter - Tax Code of the Russian Federation) (as amended and supplemented on December 31, 2005) are persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, in accordance with the Labor Code of the Russian Federation.
When goods are imported into the customs territory of the Russian Federation, the tax base is determined as the sum of:
▪ the customs value of these goods;
▪ subject to payment of customs duties;
▪ excise taxes payable (on excisable goods).
The tax base is determined separately for each group of goods of the same name, type and brand imported into the customs territory of the Russian Federation.
The Tax Code of the Russian Federation establishes several tax rates: zero, standard, reduced and calculated. A reduced rate of 10% is applied to the taxation of basic food products and children's products according to the list established by Art. 164 of the Tax Code of the Russian Federation. Tax at a rate of 18% is imposed on goods imported into the territory of Russia, with the exception of those that are exempt from paying this tax. The list of the latter includes goods imported as gratuitous aid; medicines; artistic values transferred as a gift; technological equipment, components and spare parts for it, imported as a contribution to the authorized (share) capital of the joint venture; printed publications received as a gift; raw natural diamonds; goods intended for the official use of foreign diplomatic missions; currency of the Russian Federation.
The total amount of tax when goods are imported into the customs territory of the Russian Federation is calculated as a percentage of the tax base corresponding to the tax rate, calculated in accordance with the Tax Code of the Russian Federation and paid no later than 15 days from the day the goods are presented to the customs authority at the place of their arrival in the customs territory of the Russian Federation.
Excise - an indirect tax included in the price of goods, regulated by Chapter 22 of the Tax Code of the Russian Federation. Excise tax payers are persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation. For goods imported into Russian territory, the object of taxation is the customs value, increased by the amount of customs duties and customs duties. When establishing specific (solid - per liter, piece, etc.) excise tax rates, the object of taxation is the volume of goods imported into the territory of the Russian Federation in physical terms. A specific list of types of goods (products) subject to excise taxes is given in Article 181 of the Tax Code of the Russian Federation.
Excise rates are the same throughout the Russian Federation, including for imported goods. Excise rates are established in the Tax Code of the Russian Federation in two forms:
▪ as a percentage of the cost of goods at selling prices excluding excise taxes;
▪ in rubles per unit of measurement of goods.
The amount of excise tax on imported excisable goods, for which fixed (specific) tax rates are established, is calculated as the product of the relevant tax rate and the tax base calculated in accordance with Articles 187-191 of the Tax Code of the Russian Federation.
The total amount of excise when importing several types of excisable goods subject to excise at different tax rates is the amount obtained by adding the amounts of excise calculated for each type of these goods.
The payment of excise duty upon the sale (transfer) of excisable goods is made on the basis of the actual sale for the expired tax period:
▪ no later than the 15th day of the third month following the reporting month;
▪ no later than the 25th day of the third month following the reporting month.
Author: Bobkova O.V.
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