IMPROVEMENT OF CUSTOMS REGULATION OF INDIRECT TAXES

Анотація

summary. The article deals with customs regulation of indirect taxes -value added tax and excise tax. The mechanisms and principles of tax collection in foreign trade relations are investigated. A mechanism is proposed, the implementation of which will contribute to solving the problem of charging and paying value added tax when goods and items crossing the customs territory of Ukraine in temporary importation mode are not intended for commercial use. A comparative analysis of the mechanism of operation of the tax credit showed that once there is a more effective mode of reimbursement of value added tax than the existing one, at the same time there are a number of contradictions. Thus, according to the amount of value added tax payable to the budget, is defined as the difference between the amount of tax received from buyers for goods sold and the amount of tax paid or payable to suppliers for work performed, services, purchased material resources, cost which relates to the costs of production and turnover, and taxes on the purchase and commissioning of fixed assets and intangible assets. In this case, the tax on raw materials and other products purchased and used for the needs of the main activity is not included in the costs of production and turnover, since it is not deducted from the total tax payable in the budget, the tax on goods used for non-productive needs. If the amount of tax paid or payable to suppliers for the work performed or material resources purchased exceeds the amount of tax received from buyers for goods sold, then the difference between them from the budgets is not compensated. Therefore, we conclude that under this scheme, the compensation mechanism is local in nature, ie it is only applicable in limited cases, whereas the value added tax is generic at each stage of production of goods. The procedure for calculating the tax credit does not solve the problem of compensation for value added tax paid at the expense of income (profit) of enterprises, since the amount of tax credit does not include the total amount paid by the supplier for the reporting period of this type of tax, but only the part related to the purchase of goods (services) that are part of the gross cost of production and fixed assets of the intangible assets that are subject to depreciation.

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