Особенности оценки, учета и налогообложения импортно-экспортных операций

Abstract

The article analyzes the features of the Russian system of assessment, accounting and taxation of import and export operations, due to the specifics of foreign economic activity, characterized by a wide range of transactions, a special pricing procedure that provides for a combination of domestic and world prices and special requirements for the latter, as well as significant differences in legal regulation, accounting methodology and practice and taxation of foreign trade transactions. The article pays special attention to the problems of taxation of import and export operations, which are difficult to solve at the national level, due to the specifics of import and export goods, their logistics and the insufficient level of harmonization of international supranational and national tax and customs legislation and its enforcement. According to the results of the study, the author presents some ways to solve existing problems. CZU: 657.446:339.562/.564