Value added tax for foreign trade operations
Автор: Romashkina I.V., Volkova A.A.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 11-3 (105), 2023 года.
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The article considers: features of the calculation of value added tax in the organization's foreign economic activity; the procedure for applying a zero rate on value-added duty when exporting products and services; a list of documents to confirm the zero rate and the procedure for their submission to the inspectorate of the federal tax service; payment of value added tax when goods are imported into Russia; tax refund from the budget.
Foreign economic activity, value added tax on imports, value added tax on exports, zero rate, customs declaration
Короткий адрес: https://sciup.org/170200973
IDR: 170200973 | DOI: 10.24412/2411-0450-2023-11-3-32-35
