Actual problems of accounting and taxation of export opportunities for work, services
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 12, Issue
Abstract
The article is devoted to the study of issues of the introduction of exports of works and services in the context of the liberalization of legislation. In the introduction, it was determined that a sufficiently large part of foreign economic operations is occupied by export operations. Effective use of the entire complex of modern forms and methods of international business exports positively affects the achievement of a high level of financial results of the enterprise and, accordingly, the economy of the country as a whole. In modern conditions, the importance of the study is evidenced by the increase in export operations. In particular, it emphasizes the relevance of the research topic. The purpose of the study is to study current accounting and taxation problems of export operations of works and services. Ukrainian business entities are increasingly interested in foreign counterparts by their products. In 2017, the volume of export of services to the EU countries amounted to 3452.7 million dollars US and increased compared to 2016. by 14.9%. The share of total exports of services to the EU countries amounted to 32.2%, (in 2016 - 30.5%). The article clarified the approaches to the interpretation of the concept of "export operations" in the legislative field, since there is no single interpretation of such concept in the current normative acts of Ukraine, features of documentary registration (application of electronic document circulation with a foreign counterparty in the course of transactions) and taxation of export transactions ( the zero rate of value added tax on the export of goods, works and services outside the customs territory of Ukraine), requirements for the application of preferential terms (with canceling exchange control) export of services (excluding transport and insurance) provided a clear consolidation of the concept of "services" in foreign trade contracts. Thus, a clear interpretation of the concept of "export operations", "export of services" will enable Ukrainian executors to use the most favorable conditions for documentary provision and taxation of such services.
Authors and Affiliations
Mykhailo Anatoliiovych Shum, Olena Mykhailivna Yakymenko
Keywords
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