DOCUMENTATION OF EXPORT TRANSACTIONS

DOI 10.32651/2070-0288-2018-12-108-113

Issue № 12, 2018, article № 18, pages 108-113

Section: Foreign news

Language: Russian

Original language title: ДОКУМЕНТАЛЬНОЕ ОФОРМЛЕНИЕ ЭКСПОРТНЫХ СДЕЛОК

Keywords: FOREIGN TRADE ACTIVITY, EXPORT OPERATIONS, FOREIGN TRADE CONTRACT, CURRENCY CONTROL, CUSTOMS CLEARANCE, CUSTOMS DECLARATION, CONFIRMATION OF ZERO VAT RATE

Abstract: The relevance of the study is determined by the development of foreign trade (export) activities of enterprises in the agro-industrial complex, and risks that are often caused by incorrectly documented accompanying documents. The article deals with the main aspects of the organization of a foreign trade transaction, describes the specifics of documenting export transactions for all stages of interaction between an exporting company and controlling structures: an authorized bank, a customs authority, and a tax inspection. The evaluation of the latest changes in the legislation on currency control is given. The results of the research can be useful in scientific circles when studying the issues of organization of foreign trade activity, and also, to be used in the practical work of financial services of enterprises planning to carry out export deliveries.

Authors: Gribushenkova Valentina Alekseevna