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Tsіni that tsіnova polіtika - Tormosov YG

5.2. Installed tsіnna eksportno-іmportnu produktsіyu

Tsіni scho obslugovuyut zovnіshnotorgovelny turnover can takozh podіliti on eksportnі that іmportnі. Eksportnimi nazivayutsya tsіni for yakimi virobniki abo zovnіshnotorgovelnі organіzatsії prodayutsya natsіonalnі svіtovomu goods on the market analysis. Іmportnі - tse tsіni for yakimi vіtchiznyanі pіdpriєmtsі kupuyut goods in a cordon.

Basics viznachennya eksportnih tsіn nasampered Je vlasnі vitrati plus normative Prybutok virobnika. Before them dodayutsya vitrati scho pov'yazanі s delivery of goods to a point obumovlenogo contract and takozh Zborov Mitnija for clearance of goods. When tsomu vіdpovіdno to sedate zakonodavstva Ukraine vіtchiznyanі eksporteri zvіlnyayutsya od Splat indirect podatkіv. Tobto on vіdmіnu od tsіn on produktsіyu scho priznachena for realіzatsії vnutrіshnomu on market analysis, in tsіni eksportnih tovarіv not vklyuchayutsya podatok on Dodanim vartіst that excise zbіr.

Schodo eksportnogo mita, then s metoyu pіdvischennya konkurentospromozhnostі produktsії zovnіshnomu on market analysis, Uryadov kraїn, yak usually eksportnі Flea MiTOM not obkladayut. Vivіzne (eksportne) mitogen deprivation zastosovuyut okremі Kraina perevazhno to tovarіv traditsіynogo eksportu. Napriklad in Ukraїnі eksportne Mito vstanovlyuєtsya tіlki to live on that thinness deyakі Vidi olіynih cultures. Thus, Pershe sіchnya 2001 p. Rate eksportnogo mita on the Great Horned thinness vagoyu not bіlshe yak 350 kg becomes 75%, and Nasinnya Sonyashnyk - 23% to їhnoї mitnoї vartostі.

In okremih vipadkah at viznachennі eksportnih tsіn sub'єkti zovnіshnoekonomіchnoї dіyalnostі Ukraine povinnі spiratit on іndikativnі tsіni. Pid іndikativnimi rozumіyutsya tsіni for goods SSMSC vіdpovіdayut tsіnam scho sklalisya on analogіchnu produktsіyu at the time zdіysnennya eksportnoї (a іnkoli іmportnoї) operatsії. Takі tsіni mozhut zaprovadzhuvatis for goods, schodo yakih eksportu zastosovano antidempіngovі come in, vstanovleno kvotuvannya mode lіtsenzuvannya abo spetsіalnі rehearse.

Іndikativnі tsіni rozroblyaє Mіnіsterstvo Economy of Ukraine on pіdstavі Informácie, oderzhanoї od Mitnija, fіnansovih, randomness Reigning organіv, bankіvskih that іnshih SET i organіzatsіy. When tsomu vrahovuyutsya viznanі svіtovіy praktitsі in standardization of Quality, Delivery of minds i rozrahunkіv, camp kon'yunkturi zovnіshnіh that vnutrіshnіh rinkіv, forecasting mozhlivih tsіnovih Oscillations that іnsha іnformatsіya kon'yunkturno-tsіnovogo nature. Mіnekonomіki takozh zatverdzhuє perelіk that rіshennya schodo zaprovadzhennya іndikativnih tsіn i publіkuє їh not rіdshe yak time on mіsyats. Zaprovadzhenі іndikativnі tsіni povinnі obov'yazkovo vikoristovuvati pіdpriєmtsі vsіh forms vlasnostі at ukladannі zovnіshnotorgovelnih land.

His spetsifіku takozh Got formuvannya іmportnoї tsіni, yak skladaєtsya s tsіni Kraina-postachalnika, i quiet elementіv, SSMSC in neї vklyuchaє Krajina-pokupets. Basics vstanovlennya tsіni on produktsіyu, scho in іmportuєtsya up Ukraine, Je Mitnija (zakupіvelna) vartіst product s urahuvannyam factuality splachenih sum mita that Mitnija zborіv. Mitnija vartіst that mitnі platezhі viznachayutsya vіdpovіdno to the Law of Ukraine "About єdiny Mitnija tariff".

In Mitnija vartіst go listed in rahunku-fakturі contract (POA) Cena product and takozh faktichnі vitrati, SSMSC not vvіyshli in Taku tsіnu. Before them nalezhat vitrati on transportuvannya, navantazhennya, rozvantazhennya that strahuvannya product od paragraph postachalnika (seller) to point peretinu Mitnija cordon of Ukraine. For viznachennya mitnoї vartostі іnozemna currency pererahovuєtsya in grivnі of course Natsіonalnogo bank yaky dіє day filed mitnoї deklaratsії.

Vvіzne Mito, yak podatok for goods, scho importing to Kraina, obchislyuєtsya for rates SSMSC podіlyayutsya three Vidi: advalernі, spetsifіchnі that kombіnovanі. Advalernі rates vstanovlyuyutsya in vіdsotkah to mitnoї vartostі tovarіv, spetsifіchnі - at groshovіy formі on odinitsyu product and kombіnovanі poєdnuyut tsі obidva Vidi Mitnija obkladannya (napriklad, vartostі 30%, ale not Mensch yak 8 EURO including per piece). Suma mitnoї vartostі that mita Je bazoyu viznachennya in tsіnі excise Zborov (s pіdaktsiznih tovarіv) is the MPE.

When vstanovlenі in tsіnі excise Zborov zastosovuyutsya takі Well samі rates scho i dіyut on vіtchiznyanu produktsіyu. Ale at viznachennі excise Zborov in tsіnі іmportnih tovarіv on osnovі vіdsotkovoї rates іsnuє own osoblivіst. Yakscho on vіtchiznyanu produktsіyu vіdsotkova excise Zborov vstanovlena to tsіni scho vklyuchaє a Tsey podatok, that on the bid іmportnі vstanovlena bezposeredno to sumi mitnoї vartostі that Mita:

(5.2)

de MB - Mitnija vartіst, UAH;

M - Mito, UAH.

Podatok on Dodanim vartіst in tsіnі іmportnoї produktsії viznachaєtsya for the rate of 20% to bazi opodatkuvannya. Such was bazoyu Je Mitnija vartіst tovarіv s urahuvannyam mita and Yakscho pіdaktsizny goods, the excise th Zborov:

(5.3)

Yakscho Mitnija vartіst Mensch nіzh contract (POA) Cena, then viznachennya MPE zastosovuєtsya Stop.

Mitnі Zborov spravlyayutsya for Mitnija decorated tovarіv, scho importing to Kraina. The value Tsikh platezhіv viznachaєtsya on pіdstavі "classifier vidіv that rates Mitnija zborіv" fallow od mitnoї vartostі tovarіv (without urahuvannya mita). Zgіdno s Classifier at mitnіy vartostі tovarіv to 100 US dolarіv mitnі Zborov not spravlyayutsya, od 100 to 1000 dolarіv stink dorіvnyuyut 5 Dolar, while mitnіy vartostі bіlsh yak 1000 dolarіv mitnі Zborov stanovlyat 0.2% mitnoї vartostі tovarіv, ale not bіlshe ekvіvalenta 1000 dolarіv US. Mitnі Zborov not vrahovuyutsya at viznachennі in tsіnі pridbannya trademark podatkіv. Pong incoming to warehouse gross vitrat i vrahovuyutsya at obchislennі in tsіnі kіntsevoї realіzatsії podatku on Dodanim vartіst. Suma mita i Mitnija zborіv splachuєtsya odnochasno Zi Splat excise Zborov i PDV.

Otzhe, Cena pridbannya product, scho imported into kraїnu, skladaєtsya s such elementіv:

(5.4)

de MH - mitnі Zborov, UAH.

As such sutі Rate for pіdpriєmstva-іmportera yavlyaє him the bag ekonomіchnih vitrat i pokazuє bottom Mezhuyev іmportnoї tsіni. Upper mezheyu tsіni іmportnoї produktsії Je Rate її faktichnoї realіzatsії vnutrіshnomu on market analysis. Rіznitseyu mіzh factuality tsіnoyu sale that tsіnoyu pridbannya Je allowance, yak mіstit in sobі vitrati obіgu іmportera s realіzatsії vnutrіshnomu product to market analysis, Prybutok that MPE. Tom Povny warehouse kіntsevoї tsіni realіzatsії іmportnoї produktsії (TsіR) can be zapisati such rank:

(5.5)

On produktsіyu scho imported into up Ukraine, shaping can Buti zaprova-dzhenі іndikativnі tsіni, ale tіlki in vipadkah, if up-product of stosovuyutsya spetsіalnі іmportnі procedures. Before them nalezhat zastosuvannya PROCEDURE mіzhnarodnih torgіv abo mode poperednіh іmportnih depozitіv, scho making banks.