home Finance Books Фінансова діяльність суб'єктів господарювання - Tereshchenko O.O.

Фінансова діяльність суб'єктів господарювання - Tereshchenko O.O.

10.4. Mitne decorated that invitation to call-and-trade work

Mitne reguliulyannya - tse regulyuvannya pitan, povyazyanyh zaklyaniyam mita i mitnikh zborіv, mitigation procedures zovnishnye ekonomichnyi diyalnost i organisatsiyyu diyalnosti organіv mite control of Ukraine. Mitney rules, which include the order of declaring goods, the settlement of mines and mines, the hiding of mitnies, the passage of mine control, the installation of the laws of Ukraine about the rule of law, the foreign tariff rate of Ukraine and the international treaties.

The third Mitney tariff of Ukraine is the systematization of the rates of the Mitah rates, which is paid by the comrade інші предми, шо to be imported to the Mitna of Ukraine, to be transferred for transit through the inter-territory. The rates for a common tariff rate are the same for all tariffs, but also for all forms of government, government, government and local government, for the witak fault, for the implementation of the international treaties. One third of the tariffs mishandled the crowding of such visions:

Advalerne , scho nahahovuyutsya in percents to mitnogo wares goods of those other subjects, yaki obkladayutsya mitom;

Specfіchne , scho nahahovuyutsya vstanovlennomu groshnom rozmіrі on odіnitюsuі productіvі of those інших subjectsів, які обкладаються митом;

Kombinovane , scho poednuє obidva ti visible mitigated obkladennya.

Переміщення через митний кордон України товарів та інших предметів підлягає митному оформленню. Sub'єкт звнішньоекономічної діяльності у разі необхідності здійснювати митне оформлення будь-яких вантажів until the moment здійсння such formalities are guilty of zvernutis up to the sensitive body (vatadzhnogo vіddіlu abo mitnogo post) за місцем своєї державної реєстрації і стати на облік. Відсутність облікової картаки sub'єкта звнішньоекономічної діяльності є підставою for відмови у митному оформленні вантажів.

The procedure for the clearance of goods in the rules of the authorities is as follows:

1. Перевіряється наявність усіх документаів, необхідних для митного оформлення товарів.

2. Reconsider the presentation of the declaration of declarations to the witches, falsification of the normative acts, and regulate the order of the commencement of the vantage-related declarations.

3. To translate the correctness of the naryhuvannya and to settle the payment of taxes and taxes.

4. In case of a change in the correctness of the declarations, it is necessary to viscose oneself, to stay in the supernatural, transport, commercial and other documents, and so to the result of the mitigated look.

5. In accordance with the completed registration of the mitny body, the agency shall declare that the addendum is archived and the number is assigned to the number, which shall be indicated in the declaration.

6. For the results of the mine clearance, the primate of the mitigatory organ is stamped with the declarations і зсвідчує її with special numbered prints.

Mitne otdelennya vidbuyevatsya pislya declarations of goods і and maya ta їh pred'yavlennya declarer abo transport organizatsiyeyu up to the mine clearance. Declaring of goods in accordance with the requirements of the self-assessment on the basis of the contract through the agency, the ministries of the declarations. For the mine clearance of goods, the following is required:

Declarations;

With the rank of the authorized representative of the copy of the license;

Permissions of the most powerful states, yakshcho pidlyagayut control of the cich organisms;

Звнішньоекономічніcontacty;

Documents, sho pidtverdzhidzhuyut vneshennya vіdpovidnih mitnyh kapitalіv;

Suprovidnyi documents (transportnі nakladnі, rahunki-baktury тощо);

Інші документаменти, зазначені in declarations.

The main document, on pidstavi yakogo zdіysnjєyutsya mitne izvodlennya eksportno-importnih operatsi, ван vatazhnna mitna declarations (VMD). Vantagena mitna declarations - tse zayava, sho mіstit vіdomostі pro coma іnshі predmeti і transportnі zasobi metu їх переміщення through митний cordon Україні ні про зміну митном режим мodох of goodsів, а and takoj information, neobhіdnu for здійснення митного контроль, митного оформлення, митної статистики , Nahrauvannya mitnyh payment.

The release of goods and mines is subject to mitigation by the settlement of sums of sums of cash deposits and payments. Before such payments, the following payments must be levied:

The payment for the conduct of mitigation procedures (mitnne dokumentennya goods, yakі peremytschuyatsya through mitnyi cordon of Ukraine, and takozh perebuvannya їh pіd mіtim control);

Mito (up to one-half the tariff of Ukraine);

Excise zbir (in vipadkas, peredabacheny by prudent legislation);

Of the payment for dodan vartism (in vipadkas, peredbacheny by prudent legislation).

Basis naraahuvannya podatkіv і payment, yak rally in the process of mitigated clearance, є:

At narkahuvannі mitnyh zborіv - zagalna mitna vartіst the goods;

At naraukhuvanni mita - mitna vartіst product chi kіlkіst goods (zalizhno vіd mind base for narahuvannya mita);

At narkahuvanni excise zboru - mitnaya vartit 'to the goods from uryahuvannam sumitnih zborіv i mita abo kolichestі goods (layed in the method naraahuvannya excise zboru);

At narkahuvanni dodavku for dodanu vartiz - mitnaya vartist goods from ura-huvannami sum mitnyh zborіv, mita ta excise zboru.

The fee for conducting mitney procedures when imported into Ukraine is limited to the amount of goods received in Ukraine, 0,15% of the goods received by the goods, viznachenoї vіdpіїdіno Інструкції про заповнення вантажно митної декларації. A document, a kind і підставою for the payment of a fee for conducting mitniy procedures, є vantazhna mitna declaratіya abo її kopіya.

For the application of the declarant, that at the time of guaranteeing the bank, the Mitnichi Maje right to adhere to the construction of the wrong plaster of the settlement of the mitments of the seizures on the lines, but I do not transfer one month. If you do not pay rahunku in the terminus, the notices of the mitt body, the sum of the mitnies, pay for the unspoken order.

Nahrauvannya mitnyh zborіv, mita na coma ta іnshі predmeti, пo підлягають митному обкладенню, провадиться on the base михінії інціці, тобто ціни, yak is actually being paid abo підлягає сплаті for them at the moment of the protection of the pitched cordon of Ukraine. In the case of vichnachennym mitnogo vartosty to nei include the goods, is marked in rahunku-textures, and such actual vitrati, yakshcho їх is not included before rahunku-invature:

On transportuvvannya, navantazhennya, rozvantazhennya, perevarantazhennya that insure to the point of the shade of the pitched cordon of Ukraine;

Комісійні та брокерські;

The payment for the visa is subject to the strict regulation of the goods, the goods are left to the goods of that other subject and the yak. ​​It is paid for by the importor (exporter) directly to the chi osecredkovaco yak umova vveznenya (vivezennya).

With imported goods on the territory of Ukraine, the mitnaya vartnisty viznachaetsya for invturnoju vartnistyu to basin tsin CIF-Ukrainian port, CIP-point of recognition on the cordon of Ukraine, CPT-point of recognition on the cordon of Ukraine DAF-cordon of Ukraine. For vipadkiv, if the supply of goods is interrupted by the item of recognition, which is known at the MITNI TERITORIї Ukraine (for example, CIP-Kyiv, DDP-Lviv), in the invoice, vitratyvuyut vitrati, yakі matimut at the moment of the touchscreen of the pitched cordon of Ukraine.

In the case of goods and services of the Ministry of Transport of Ukraine, mitnaya vartіst should be brought to the invoice to the basis FOB-Ukrainian port, DAF-cordon of Ukraine (point of recognition on the metropolitan cordon of Ukraine) or CIP-point of recognition at the metro cordon of Ukraine. For vipadkiv, if the supply of goods is interrupted by the delivery point (confession), there are a number of retail outlets for the borders of the minitower of Ukraine (for example, CIF-London, DAF-Polish-Nimetsky cordon), for invoicing vitratyvuyutsya vitrati, yakі matimut at the moment, .