Value added tax as a factor in the development of the organization's foreign economic activities
Автор: Esenshulova L.S., Drokovski N.B.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 10-1 (68), 2020 года.
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The article discusses the features of the application of a zero rate on export transactions and the development of foreign economic activity of organizations. The zero rate applies to customs regimes: customs warehouse for export, export, re-export, free customs zone. By applying a zero rate, the taxpayer is able to receive a VAT refund. The refund received can be used for any purpose: expanding foreign economic activity, improving the quality of products, expanding the range of products. These are additional opportunities for making a profit and improving the financial condition of the organization.
Tax, value added, foreign economic activity, export, export transaction
Короткий адрес: https://sciup.org/170182030
IDR: 170182030 | DOI: 10.24411/2411-0450-2020-10781