Specifics of state regulation, taxation and accounting of import operations
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 5, Issue
Abstract
Introduction. The urgency of the study of the legal aspects of the state regulation of the movement of goods across the customs border of Ukraine, the prepaid payment of goods and their postpayment, the mechanism of taxation of such transactions and the registration with the help of modern software is due to the imperfection of the current legislation of Ukraine. The purpose of the article is to examine the problematic aspects of state regulation, taxation and accounting for import operations and to develop directions for optimizing methodological approaches to reflecting such transactions in accounting. Results. Analyzed the norms of the current legal acts defining the specifics of taxation and accounting for import operations, provides accounting entries for the accounting of import operations in the enterprise, the electronic version of the cargo customs declaration containing the distribution of the VAT amount in proportion to the contract value of the goods. Сonclusion. The article substantiates the need for amendments to the Tax and Customs Code of Ukraine in order to bring them into line with Provisions of the accounting standard "Stocks", specifying the list of primary documents submitted for customs control, simplification of documentary registration of import operations and acceleration of electronic declaration, the elimination of differences in the formation of contract and customs value of goods, the inclusion of individual costs to the sales value of imported goods. The bookkeeping records of import operations are considered taking into account the developed proposals.
Authors and Affiliations
Nataliia Viktorivna Prokhar, Olena Volodymyrivna Hasii
Keywords
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