THE METHODOLOGY OF ACCOUNTING AND TAXATION IMPORT OPERATIONS WITH NEIGHBORING COUNTRIES
Abstract and keywords
Abstract (English):
The questions document, the actual formation, customs, and the contract value of inventory, accounting and tax imports from countries within and outside the Customs Union.

Keywords:
contract value, importation of goods, the customs value of the import, the actual costs, the Customs Union, tariff preferences, indirect taxes, customs control and customs clearance.
References

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2. Nalogovyy kodeks Rossiyskoy Federatsii (chast´ vtoraya) ot 05.08.2000 № 117-FZ. Sobranie zakonodatel´stva RF. - 2000. - № 32. - St. 3340.

3. Prikaz Minfina Rossii ot 06.05.99 № 32n (v red. ot 27.04.12) «Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu «Dokhody organizatsii» (PBU 9/99).

4. Prikaz Minfina Rossii ot 06.05.99 № 33n (v red. ot 27.04.12) «Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu «Raskhody organizatsii» (PBU 10/9).

5. Meshcheryakova, O.Yu. Vneshnetorgovaya deyatel´nost´. Uchet. Nalogi. Pravo. - 2012. - № 37.

6. Sil´vestrova, T.A. Uchet valyutnykh operatsiy. Novoe v bukhgalterskom uchete i otchetnosti. - 2012. - № 1. - S. 3-5.

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