On the issue of accounting for royalties in the customs value of goods

Daria Sergeevna Afanasenko
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Abstract

The method of transaction value with imported goods is the main method for declaring the customs value. This method defines the customs value as the transaction value increased by the amount of additional payments provided for in Article 40 of the EAEU Customs Code. However, in practice, there are a number of controversial cases regarding the inclusion of royalties.The goal is to identify the main problems of accounting for royalties in the structure of customs value, as well as to suggest ways to solve the problems. The following tasks were highlighted in the work: 1)analyze the legislative framework of the EAEU concerning the procedure for accounting for royalties in the customs value; 2) analyze the judicial practice concerning the application of the method for the value of the transaction with imported goods (method 1) and accounting for royalties when using this method; 3) analyze scientific articles concerning the accounting of royalties in the customs value; 4) based on the collected information, identify the main problems of accounting for royalties in the customs value.5) propose ways to solve the problem of accounting for royalties in the formation of customs value. The object of the study is the generated customs value when applying the method for the value of the transaction with imported goods. The subject of the study is royalties in the structure of customs value. The main results of the study are the identification of problems in accounting for royalties in the customs value, as well as the identification of areas for improving the tax accounting of royalties to reduce the tax risks of taxpayers and the state in cross-border trade. In the course of the study, it was proposed to stimulate the development of a unified register of intellectual property objects, to stimulate interaction between the Federal Customs Service of Russia and Rospatent in order to create a "declarant dossier". It was proposed to amend legislative acts regarding the clarification of the amount of royalties when forming the customs value, as well as the interpretation of such a key factor as "the sale must be carried out for export to the territory of the EAEU."
关于货物完税价格中特许权使用费的核算问题
进口货物成交价格法是申报完税价格的主要方法。这种方法将完税价格定义为经《欧亚经济联盟海关法》第40条规定的额外付款金额后的成交价格。然而,在实践中,有一些关于包含特许权使用费的有争议的案例。目的是查明在海关价值结构中计算特许权使用费的主要问题,并提出解决这些问题的方法。工作重点如下:1)分析欧亚经济联盟关于关税价格中特许权使用费核算程序的立法框架;(二)分析适用进口货物交易价值法(方法一)和使用该方法计算特许权使用费的司法实践;3)对有关完税价格中特许权使用费核算的科学文献进行分析;4)根据收集到的资料,找出版税完税价格核算中存在的主要问题。5)提出解决版税完税价格形成中版税核算问题的途径。本研究的对象是应用该方法计算进口货物交易价值时所产生的完税价值。本研究的主题是关税价格结构中的特许权使用费。研究的主要成果是发现特许权使用费完税价格核算中存在的问题,以及确定特许权使用费税收核算的改进领域,以降低纳税人和国家在跨境贸易中的税收风险。在研究过程中,有人建议促进知识产权对象统一登记的发展,促进俄罗斯联邦海关和Rospatent之间的互动,以创建“申报档案”。建议修改有关形成完税价格时特许权使用费数额的澄清立法,以及对“销售必须出口到欧亚经济联盟境内”等关键因素的解释。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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