管制烟草制品和代用品进口业务的关税文书

Olena Bazhenova, Liudmyla Demydenko
{"title":"管制烟草制品和代用品进口业务的关税文书","authors":"Olena Bazhenova, Liudmyla Demydenko","doi":"10.25140/2411-5215-2023-1(33)-66-74","DOIUrl":null,"url":null,"abstract":"The article examines the customs tariff instruments for regulating the activity of tobacco products and tobacco substitutes importers. Ukraine is not a country that produces tobacco substitute products, namely electronic cigarettes, and therefore this product is only imported to the territory of Ukraine. The tax aspect was analyzed, and a detailed calculation of the tobacco substitutes importer tax burden was identified. It is important to analyze the importer tax burden, and as a result, final consumer tax burden, based on 2023. The excessive difference between legally and illegally imported goods, especially during the war, when it becomes more and more difficult for the Ukrainian people to earn the money, forms a black market for illegal goods, because the consumer is ready to buy goods at a cheaper price, without an excise stamp. All goods without excise stamp imported by a representative of the black market illegally to obtain a competitive advantage because of reducing payment of excise tax and VAT. This hinders the de-velopment of importers who import and clear products legally, making them uncompetitive on the domestic market. End consumers in 2023 are increasingly starting to buy illegal products. The amount of duties to be paid by a legal importer has an extraordinary influence on this. Without a change in the issue of regu-lating this market with the help of customs tariff instruments, it will be increasingly difficult for legal im-porters to maintain their positions and they will reorient themselves to other goods, giving their share of the market to those who prefer to work illegally, minimizing their costs and increasing their competitive position by not paying taxes. Thus, without reducing the tax burden on importers of tobacco products and tobacco substitutes, the state makes a conscious choice to develop the shadow market","PeriodicalId":474762,"journal":{"name":"Проблеми і перспективи економіки та управління","volume":"32 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"CUSTOMS TARIFF INSTRUMENTS THAT REGULATE IMPORT OPERATIONS OF TOBACCO PRODUCTS AND SUBSTITUTES\",\"authors\":\"Olena Bazhenova, Liudmyla Demydenko\",\"doi\":\"10.25140/2411-5215-2023-1(33)-66-74\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article examines the customs tariff instruments for regulating the activity of tobacco products and tobacco substitutes importers. Ukraine is not a country that produces tobacco substitute products, namely electronic cigarettes, and therefore this product is only imported to the territory of Ukraine. The tax aspect was analyzed, and a detailed calculation of the tobacco substitutes importer tax burden was identified. It is important to analyze the importer tax burden, and as a result, final consumer tax burden, based on 2023. The excessive difference between legally and illegally imported goods, especially during the war, when it becomes more and more difficult for the Ukrainian people to earn the money, forms a black market for illegal goods, because the consumer is ready to buy goods at a cheaper price, without an excise stamp. All goods without excise stamp imported by a representative of the black market illegally to obtain a competitive advantage because of reducing payment of excise tax and VAT. This hinders the de-velopment of importers who import and clear products legally, making them uncompetitive on the domestic market. End consumers in 2023 are increasingly starting to buy illegal products. The amount of duties to be paid by a legal importer has an extraordinary influence on this. Without a change in the issue of regu-lating this market with the help of customs tariff instruments, it will be increasingly difficult for legal im-porters to maintain their positions and they will reorient themselves to other goods, giving their share of the market to those who prefer to work illegally, minimizing their costs and increasing their competitive position by not paying taxes. Thus, without reducing the tax burden on importers of tobacco products and tobacco substitutes, the state makes a conscious choice to develop the shadow market\",\"PeriodicalId\":474762,\"journal\":{\"name\":\"Проблеми і перспективи економіки та управління\",\"volume\":\"32 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Проблеми і перспективи економіки та управління\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.25140/2411-5215-2023-1(33)-66-74\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Проблеми і перспективи економіки та управління","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25140/2411-5215-2023-1(33)-66-74","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本文考察了管制烟草制品和烟草替代品进口商活动的关税文书。乌克兰不是生产烟草代用品,即电子烟的国家,因此该产品只进口到乌克兰境内。从税收方面进行了分析,确定了烟草代用品进口税负的详细计算方法。以2023年为基准,分析进口税负担和最终消费者税负担是很重要的。合法和非法进口商品之间的巨大差异,特别是在战争期间,乌克兰人民越来越难以赚钱,形成了非法商品的黑市,因为消费者准备以更便宜的价格购买商品,而不需要消费税。由黑市代表非法进口的所有没有消费税章的货物,以减少消费税和增值税的支付而获得竞争优势。这阻碍了合法进口和清关产品的进口商的发展,使他们在国内市场上缺乏竞争力。2023年,越来越多的终端消费者开始购买非法产品。合法进口商应支付的关税数额对这一点有非常大的影响。在关税工具的帮助下管制这个市场的问题如果不改变,合法进口商将越来越难以维持他们的地位,他们将重新调整自己的方向,使自己的市场份额给那些喜欢非法工作的人,尽量减少他们的成本,并通过不纳税来增加他们的竞争地位。因此,在不减轻烟草制品和烟草代用品进口商税收负担的情况下,国家有意识地选择发展影子市场
本文章由计算机程序翻译,如有差异,请以英文原文为准。
CUSTOMS TARIFF INSTRUMENTS THAT REGULATE IMPORT OPERATIONS OF TOBACCO PRODUCTS AND SUBSTITUTES
The article examines the customs tariff instruments for regulating the activity of tobacco products and tobacco substitutes importers. Ukraine is not a country that produces tobacco substitute products, namely electronic cigarettes, and therefore this product is only imported to the territory of Ukraine. The tax aspect was analyzed, and a detailed calculation of the tobacco substitutes importer tax burden was identified. It is important to analyze the importer tax burden, and as a result, final consumer tax burden, based on 2023. The excessive difference between legally and illegally imported goods, especially during the war, when it becomes more and more difficult for the Ukrainian people to earn the money, forms a black market for illegal goods, because the consumer is ready to buy goods at a cheaper price, without an excise stamp. All goods without excise stamp imported by a representative of the black market illegally to obtain a competitive advantage because of reducing payment of excise tax and VAT. This hinders the de-velopment of importers who import and clear products legally, making them uncompetitive on the domestic market. End consumers in 2023 are increasingly starting to buy illegal products. The amount of duties to be paid by a legal importer has an extraordinary influence on this. Without a change in the issue of regu-lating this market with the help of customs tariff instruments, it will be increasingly difficult for legal im-porters to maintain their positions and they will reorient themselves to other goods, giving their share of the market to those who prefer to work illegally, minimizing their costs and increasing their competitive position by not paying taxes. Thus, without reducing the tax burden on importers of tobacco products and tobacco substitutes, the state makes a conscious choice to develop the shadow market
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信