Зовнішньоекономічна політика - Hramov V.О.

8.2. APPROACHES TO THE PROTECTED PROTECTION I ROLE IN THE REGULATED MONTHLY TORGIVILI

Come so called prihovanogo, abo indirect, protection, scho vidrygayut pomitnu role in trade and polotichniy borotby, call not vyavlyayutsya, and diyut potay, masked. At first glance, stink stosuyutsya Lisha intranishnogo commodity circulation abso Lisha regulate the rules vygodovlenya, kapakuvannya, markuvannya goods і nakoteto not majut zhodnogo stosunku zovnіshnogo torghivli. Protex iefv in the zovnishnototorgovelny turnover great. Cе підтверджує і том факт, що на ці заходи дедалі більше уваги приділяється in negotiations at the GATT.

8.2.1. Submissions and submissions

The main zavdannyam podatkovoi polity - mobility of the power of financial resources. Vodoschas of a payment, scho vplyivayut on tsini i pributki, widely zastosovuytsya power yak efektivnyi zasib regulyuvannya ekonomiki, zokrema і zovnіshnogo torghivlі.

Podarkі nadohodzhennya zabezpechuyut pererozpodіl through soderzhivny budget znachnoї natsionalnogo pributku. Approaching the chi before the contract, sumy actively vikoristovuytsya for ekonomichnogo vplyvu on rizny spheres of statehood, zokrema on zovnishnyu Torgovlyu. Sub-accounts, drafts, sign-ups of the order of payment for goods from the payment of taxes on the part of the public are widely restricted to the payment of goods and services, and to be exported to export.

Vodnochas differentsiovyanni methods stjaguvannya vnutrishnyh podatkіv, vidminosti in їх structures have re-introduced the system on the possible, the good camouflage bar'єr, shоo доповнює і посилює митну system, yaka tisno intertwined with the other non-tariff bars.

Mitna polity and taxes - nayvazhlіііі інструменти direct vplivu on ціни іпортнихних товарів. At zvyazyka zim, scho ostannnimi rock rates mitnih zborіv istotno znizilisya, the role of the regulator yak regulator tsin zrosla.

Yak rule, vzaimnі comrade orderly zitneyami zbori on the cordon obkladayutsya podatkami z zborami, and vseredinі kraїni - in-house intraleshnymi podatkomi і zborami, scho prizvodit to zagalnogo pidvishchennya tsin.

In the case of a regulating vplyiv podatkiv on tsini imported goods, and ozhe, і on osyaghem ївевеня, тим більший, чим нижчі ставки митних зборів. Especially in absentia protektsionistkaya dіya podatkіv vyyavilasya vidnosynah mіzh kraїnami ЄС. Pislya skasuvannya mitnyh zborіv na torgіvlyu mіzh powers - the members of the ЄS podatki became the main obstacle of protection in the boundaries of "Zagalnogo rinku" and vyshli on the first plan for competitive borotby. The goal was explained by істотними відмінностями рівнів оподаткування в окремих країнах. Thus, the minimum median rates of the MFE mate Іppanіya і Luxembourg (12%), the maximum - Даія та Ірландія (22-23%). The jod of concrete goods is rooted in a whit. Napriklad, in France, with an average payment of 19% of the yogas, the stake on the pot is to be counted from 5 to 25%.

About those who, in everyday suf- ficiently, doodal shirk's shouts are more vikorostvuytsya yak active trading and polichnichnoy zbroya, svyadchit analiz so zavanoї vartovsti vvedennya goods on the market.

Vartizst vveznnya product on the market warehousing in three main elements: the cost of transporting goods, sumi mita і sumi podatkіv, sho tjagyuyutsya іmportі. Ці дані свідчать about those who have a part of submissions from the import of goods to the edge of the Zahidnii region often came in at 40-60%.

Yak was signposted, handouts for economic and trade-and-political effects of bagatoes in the equivalent of analogous mitochondria. Wongs, yak і mito, pidvishchy tsinu on the non-terrestrial goods і zakladnjut yogi vvezennya. However, internal payments are not forced to be regulated by international interests, and are subject to a change in the world, as well as to people who are trafficked for trade agreements and services. Formally, however, the stinks are being levied on goods from other countries, as well as on goods of national vibrobitvita. Moreover, at the station. III GATT to be known, but national payments and zbori zastosovuytsya to the non-terrestrial goods in the same rozmіrі, scho d goods vietchiznyagoh virobnitsvva (national regime).

At the practical level, the system in the countries of the world is such that, in actuality, the import of goods is deprecated in accordance with the rules. Імпортні товари "зустрічаються" з податками вже на кордоні країни призначення і "супроводжуються" them on the eighth shnyah as much as before the kontsevogo spozhivacha.

Podgotki, scho contract on the cordon, і zbori mozhna podіliti na dvі grupi. Persha - so zvanі zrivnyalnyi zapratki z zbori, ekvivalennnyi neprjamim podatkam і zboram, scho stjaguyutsya vіchchiznyannih kavliіvі at the edge of the importer. Another group is to become a number of taxpayers and zbory, who are rallying with the importer of goods in the cleaned goods.

Nadіyshovshi na vnutrіshnіy rynok і stavshi ob'єktom komіvіlі-pro-dazhu, імпортний goods обкладається різними внутрирішніми податки, які в кінцевому підсумку підвищують його вартість, and отже, знижують його конкурентоспроможність. With the help of the Maya, half of the vipadkivs are lodged in the manner of the importation of imports, falling on a part of internal podatkovyh zahodiv, resha - on a parcel of parcels, scho shrink at the cordon.

In the basis of the product for the export of goods, one of the two principles is leased: the person is lodged with tax-free gifts at the border of the march, or at the territory of confession (confession). Meta takoї practice - unikuti obodotkatvanya u kraїnі eksportera i i kraїnі importera. For the purpose of special arrangements for private property about the uniqueness of the subordinated goods, they are subject to payment of a personal loan in one baggage allowance.

The principle of contracting is the most widespread principle. Відповідно to цього to principle всі споживані у країні товариь обкладаються новими податки незалежно від того, імпортовані вони чи вироблені всередині країни. With the export of goods, the amount of payment is to be paid per hour to the cordon, and to the goods of the national virbitnitz - at sale. Such a development of the hour of the payment of taxes is necessary to transfer the national vibroks.

Товари, що експортуються, звільняються від сплати непрямих податків, тобто експортери, по суті, отримутть посодіїї на суму неплаченого (поверненого) податку. When imported goods are imported from the edge of the import of merchandise, there are bundles of payment for the rates, which are formally transferred to the goods, to be paid by that very gift, from national to national.

Actually, the import of goods to the goods is vinyavlyayutsya vichimi, okskilki vyagyuyutsya vartosty importnogo goods sif (tobto krim vartosty goods include transport vstavit 'transportuvannya i inshyuvaniya) plus sumka razlichnii mitnyh zboriv. At the expense of domestic viribnitsva, the taxes are increased in value terms for the wholesale trade. In other words, the practice of submitting the practice is subject to discretion in the form of a disbursement through neodnakova kopatkovu base for rozraunku podatkiv.

Order with prikornonnimi zrivnyalnymi podatkom on the cordon to be contracted so zvani spetsialnі імпортні податки і збори. Special levy obkladyayutsya deprive the earthly comrade, and for economical and trade-and-political values ​​in Maya not vidriznyayatsya vid mitnyu zboru, that yogo can lisha mentally zarahuvati before zahodіv prikhovanogo protektsionizmu.

Nayachechshe spetsialniy submissions to be introduced yak nazvichaynyi zahіd. We obmladayutsya coma, a strong catfish, schodo yakih not dityut kilkisnі obmezhennia. By day, tse zamaskovane pidvishchennya mitnyh zborіv, okkilki straight pіvіschennya legally більш folded, bo often vimagaє zgody legislativchoї vladi; In addition, the mite is important є conventional, tobto povyazjani mizhnarodnymi zobov'azannami. An indispensable pidkresliti, scho introduced a special importnoy podatku zdebіlshogo vіpravdovuyte posilannami on the deficit of trade and payment balance.

Deykі krayni, nasampered the USA, often to introduce importions of tax returns on the trade with partners, zmushechichi їх проваджувати вже згадувані вище добвільні обмеження експорту.

Shchogo before submissions and zboriv, ​​povyazanykh z formalnennami vantazhiv on mitnicitsi, then before them nalezhat a gift on mitne ochischennya to the goods, statisticheskii gerbov zbori, freight porti zbori. Wongs rally separately, yaka pіdpisuє mitnu declarations, at the moment of registration of the im port. The sum of zih zborіv is insignificantly small and does not translate, as a rule, 1-2% to war goods. Formally, so tufts are contracted for pokrtya vitrat, which appear in the cleansed goods, the stench does not melt the ekvivalenta of the middle of the internal taxes, and then the tiny part of the past protectorism characterizes.

Yak zasіb rivalry borotby important role to play koznі (zmіnnі) імпортні податки і компенсаційні збори, about які vsheshsya.

Vidtak for handouts, scho baggage on the cordon, imported goods is the subject of obkladannya number of internal intakes. Formally, the rates are the same for vichitsnyahnyh, and for imported goods. However, the structure and methodology of the contracting process is the same as that of the basic and basic tyagar of the laggard on the importation of comrades.

On the other hand, the active European territories introduced a payment for the re-design of cars. Bets yogo zrostayut із zbіlshennyam потужності двигуна, що set in apparently unbeatable уми більш потужні американські автомобілі. Із зростанням потужності двигуна збільшуються також торговий податок і дорожній збір.

Great role in Bagatogh kraineakh vіdіgraє excise zbіr - an indirect gift, yakim goods obkladаtsya pіd hour of sale. It is not possible for a friend to allow himself to be admitted to the trade mark, but leave the store not for special marks.

Excavation of the excise tax of boules by submissions on the pretext of rozkoshi. Ninі більшість obodotkovyvanih them products - tse predmeti povsyakdennogo popita. Їх забереження визначається фіскальними і торгово-політичними цілями.

Theoretically, excises, such as інінші податки, are contracted yak з національних, and і з імпортних товаів. In practice, stink is often stuck to the goods, but do not vibrobyayutsya kraine (kava, tea, tjutiun ta іn.). In addition, the internal vibroikom otrimati vidstrochennya payment zyogo mind podatkiv, and importer zobov'yazany platiti odrasa, at the time of registration of the goods for minitets. Існує істотна відмінність і in the base payment, про що вжешшлося.

Otzhe, procesi, scho vidbuvayutsya svyotyy ekonomitsi, have filed a tax return for the national interdiscipline and one-third of the loans for the construction of a zvonishnotorogovelnoy polity. Not vipadkovo pitania zastosuvannya podatkіv at trade-polichnichnyh tsіlyakh dyadalі private to become a subject of discussion at the different international forums, pri-svyazi rozglyadu feed the zovnishnototorgovelnoy polity, zokrema i in GATT.