title: ÐÐµÑÐ°ÑÐ¸ÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð²Ð½ÐµÑÐ½ÐµÑÐ¾ÑÐ³Ð¾Ð²Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð Ð¾ÑÑÐ¸Ð¸, ÐÑÐ°Ð»Ð¸Ð¸ Ð¸ ÐÐ¸ÑÐ°Ñ)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Non-tariff regulation of foreign trade through the example of Russia, Italy and China
Creators: name: Ð¨Ð¸Ð¼Ð±ÑÐµÐ²Ð°, ÐÐºÑÐ°Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: Ð½ÐµÑÐ°ÑÐ¸ÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ
ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ð¸
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð´Ð¾Ð±Ð°Ð²Ð»ÐµÐ½Ð½ÑÑ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
Ð°ÐºÑÐ¸Ð·
ÑÐ°Ð¼Ð¾Ð¶ÐµÐ½Ð½Ð°Ñ Ð¿Ð¾ÑÐ»Ð¸Ð½Ð°
Ð Ð¾ÑÑÐ¸Ñ
ÐÑÐ°Ð»Ð¸Ñ
ÐÐ¸ÑÐ°Ð¹
non-tariff methods
trade regulation
value added tax
excise duty
customs duty
Russia
Italy
China

description: Ð¦ÐµÐ»ÑÑ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð²Ð½ÐµÑÐ½ÐµÑÐ¾ÑÐ³Ð¾Ð²Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÑÑÐµÑ ÑÑÑÐ°Ð½, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ ÐºÐ¾Ð¾ÑÐ´Ð¸Ð½Ð°ÑÐ¸Ð¸ Ð´ÑÑÐ³ Ñ Ð´ÑÑÐ³Ð¾Ð¼. ÐÑÐ»Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: - Ð¸Ð·ÑÑÐ¸ÑÑ Ð½ÐµÑÐ°ÑÐ¸ÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð²Ð½ÐµÑÐ½ÐµÑÐ¾ÑÐ³Ð¾Ð²Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸; - Ð¸Ð·ÑÑÐ¸ÑÑ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð² Ð Ð¾ÑÑÐ¸Ð¸, ÐÑÐ°Ð»Ð¸Ð¸ Ð¸ ÐÐ¸ÑÐ°Ðµ; - ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÑÑ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð±Ð°Ð·Ñ Ð´Ð»Ñ ÑÐ°ÑÑÐµÑÐ¾Ð²; - Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð´Ð¾Ð¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐµ Ð²Ð¸Ð´Ñ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ: ÑÐ°Ð¼Ð¾Ð¶ÐµÐ½Ð½ÑÐµ Ð¿Ð¾ÑÐ»Ð¸Ð½Ñ Ð¸ Ð°ÐºÑÐ¸Ð·Ñ; - Ð¸Ð·ÑÑÐ¸ÑÑ Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ ÐºÐ¾Ð¾ÑÐ´Ð¸Ð½Ð°ÑÐ¸Ñ Ð¼ÐµÐ¶Ð´Ñ Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÐ¼Ð¸ ÑÑÑÐ°Ð½Ð°Ð¼Ð¸. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ ÑÐµÐ¼Ñ Ð¾Ð±ÑÑÐ»Ð¾Ð²Ð»ÐµÐ½Ð° Ð²Ð»Ð¸ÑÐ½Ð¸Ñ Ð³Ð»Ð¾Ð±Ð°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐµ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÑÑÐ°Ð½, ÑÐ°Ðº Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²Ð° Ð¸Ñ Ð³Ð°ÑÐ¼Ð¾Ð½Ð¸Ð·Ð¸ÑÑÑÑ Ð¸ ÑÐ½Ð¸ÑÐ¸ÑÐ¸ÑÑÑÑ. Ð­ÑÐ° ÑÐµÐ¼Ð° ÑÐ°ÐºÐ¶Ðµ Ð°ÐºÑÑÐ°Ð»ÑÐ½Ð° Ñ ÑÐ¾ÑÐºÐ¸ Ð·ÑÐµÐ½Ð¸Ñ Ð²Ð·Ð°Ð¸Ð¼Ð¾ÑÐ²ÑÐ·Ð¸ Ð¼ÐµÐ¶Ð´Ñ ÑÑÑÐ°Ð½Ð°Ð¼Ð¸, ÐºÐ¾ÑÐ¾ÑÑÐµ Ð½Ð°Ð¿ÑÑÐ¼ÑÑ Ð²Ð»Ð¸ÑÑÑ Ð½Ð° Ð¿ÑÐ¾ÑÐµÑÑ ÑÐ¿Ð»Ð°ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð² Ð¿ÑÐ¸ Ð¸Ð¼Ð¿Ð¾ÑÑÐµ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð½Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ ÐºÐ¾Ð¾ÑÐ´Ð¸Ð½Ð°ÑÐ¸Ñ Ð¼ÐµÐ¶Ð´Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²Ð°Ð¼Ð¸. ÐÑÑÐ¾ÑÐ½Ð¸ÐºÐ°Ð¼Ð¸ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð²ÑÑÑÑÐ¿Ð¸Ð»Ð¸ Ð´Ð°Ð½Ð½ÑÐµ Ð¾ÑÐµÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð¸ Ð·Ð°ÑÑÐ±ÐµÐ¶Ð½Ð¾Ð¹ Ð½Ð°ÑÑÐ½Ð¾-Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÐµÐ»ÑÑÐºÐ¾Ð¹ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ, Ð¾ÑÐ¸ÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÐÐ½ÑÐµÑÐ½ÐµÑ-ÑÐµÑÑÑÑÐ¾Ð² Ð¸ Ð°Ð½Ð°Ð»Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°Ð³ÐµÐ½ÑÑÑÐ². Ð¢Ð°ÐºÐ¶Ðµ Ð¿ÑÐ¸ ÑÐ±Ð¾ÑÐµ Ð´Ð°Ð½Ð½ÑÑ, Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼ÑÑ Ð´Ð»Ñ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ, Ð±ÑÐ»Ð¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð¿Ð¾Ð¸ÑÐºÐ¾Ð²ÑÐµ ÑÐ¸ÑÑÐµÐ¼Ñ Â«Ð¯Ð½Ð´ÐµÐºÑÂ» Ð¸ Â«GoogleÂ». ÐÑÐ¾Ð¸Ð»Ð»ÑÑÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ñ Ñ ÐºÐ¾Ð½ÐºÑÐµÑÐ½ÑÐ¼Ð¸ Ð¿ÑÐ¸Ð¼ÐµÑÐ°Ð¼Ð¸ Ð¿ÑÐ¾ÑÐµÐ´ÑÑÑ ÑÐ°ÑÑÐµÑÐ° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð±Ð°Ð·Ñ Ð² ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÐµÐ¼ÑÑ ÑÑÑÐ°Ð½Ð°Ñ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¸Ñ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ðµ. ÐÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ñ Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐµ Ð´Ð¾Ð³Ð¾Ð²Ð¾ÑÐ° Ð¸ ÑÐ¾Ð³Ð»Ð°ÑÐµÐ½Ð¸Ñ, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÐ³ÑÐ»Ð¸ÑÑÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ ÐºÐ¾Ð¾ÑÐ´Ð¸Ð½Ð°ÑÐ¸Ñ Ð¼ÐµÐ¶Ð´Ñ Ð Ð¾ÑÑÐ¸ÐµÐ¹ Ð¸ Ð²ÑÐ±ÑÐ°Ð½Ð½ÑÐ¼Ð¸ ÑÑÑÐ°Ð½Ð°Ð¼Ð¸.
description: The purpose of this work is to study the taxation of foreign trade activities on the example of three countries, as well as their tax coordination with each other. The following tasks were solved: - to study non-tariff methods of regulating foreign trade activities; - to study the taxation procedure in Russia, Italy and China; - to consider the formation of a tax base for calculations; - to analyze additional types of regulation: customs duties and excise taxes; - to study and analyze tax coordination between the countries represented. The relevance of the topic is due to the impact of globalization on the tax systems of countries, so the states harmonize and unify them. This topic is also relevant from the point of view of the relationship between countries that directly affect the process of paying taxes on imports, as well as tax coordination between states. The sources of information were data from domestic and foreign research literature, official Internet resources and analytical agencies. Also in the collection of the data required to perform the work were used the search engine "Yandex" and Google. The procedures for calculating the tax base in the countries under consideration are illustrated with specific examples, as well as their comparison. International treaties and agreements that regulate tax coordination between Russia and selected countries are presented and analyzed.