Effective means of legal regulation of foreign trade

Serhii Pyroha
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Abstract

The article proposes means of state-legal regulation of foreign trade, in particular legal, economic (in particular tax), political, financial and administrative instruments. The main shortcomings of the legislation are analyzed, which make it possible to effectively optimize taxation, carry out illegal export of capital and demand compensation from the budget. In order to avoid erosion of the tax base and profit shifting, a single object of taxation is proposed – value added, which is determined by the sum of factor incomes of the payers: wages fund and profit. Substantiated formation principle of the fair market value (price), which is equal to the sum of added value, VAT, charged on it, depreciation of means of production and costs, determined by the fair market value of goods/services, used in production. The established correspondence between the fair market price and the added value allows you to accurately determine the size of the tax base (VAT, personal income tax, profit tax and social contributions) and excludes any known methods of tax optimization. The amount of taxes paid determines the monetary equivalent of the added value and the increase in the sales price at each stage of production and distribution, which excludes the possibility of artificially reducing the tax base and/or transferring profits to jurisdictions with low taxes. The introduction of added value and its components as a single base of basic taxes and fees excludes weak capitalization and any other deductions from the tax base. The proposed definition of a single tax base significantly simplifies the administration of basic taxes and contributions and exhausts measures for the implementation of paragraphs 3, 4 and 5 of the BEPS plan.
有效的对外贸易法律规制手段
文章提出了国家对外贸的法律调控手段,特别是法律、经济(特别是税收)、政治、金融和行政手段。分析了该立法存在的主要不足,为有效优化税收、实施资金非法输出、从预算中索取补偿提供了可能。为了避免税基的侵蚀和利润的转移,提出了一个单一的征税对象——增加值,它由纳税人的要素收入:工资、基金和利润的总和决定。公允市场价值(价格)的确定形成原则,公允市场价值(价格)等于附加值、增值税、生产资料折旧和成本的总和,由生产中使用的商品/服务的公允市场价值决定。公平市场价格与增加值之间建立的对应关系允许您准确确定税基(增值税,个人所得税,利润税和社会贡献)的大小,并排除任何已知的税收优化方法。纳税额决定了在生产和分配的每个阶段的附加价值和销售价格增长的货币等价物,这排除了人为降低税基和/或将利润转移到低税收管辖区的可能性。采用增值及其组成部分作为基本税费的单一基数,不包括弱资本化和从税基中扣除的任何其他项目。拟议的单一税基定义大大简化了基本税和缴款的管理,并用尽了执行税基转移和转移计划第3、4和5段的措施。
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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17
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3 weeks
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