title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¿Ð¾ÑÐ¾Ð±Ð¾Ð² Ð¸ÑÑÐ¸ÑÐ»ÐµÐ½Ð¸Ñ Ð¸ ÑÐ¿Ð»Ð°ÑÑ Ð°ÐºÑÐ¸Ð·Ð¾Ð² Ð¿ÑÐ¸ Ð²Ð²Ð¾Ð·Ðµ ÑÐ¾Ð²Ð°ÑÐ¾Ð² Ð½Ð° ÑÐ°Ð¼Ð¾Ð¶ÐµÐ½Ð½ÑÑ ÑÐµÑÑÐ¸ÑÐ¾ÑÐ¸Ñ ÐÐ²ÑÐ°Ð·Ð¸Ð¹ÑÐºÐ¾Ð³Ð¾ Ð­ÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¡Ð¾ÑÐ·Ð°
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: Improvement of methods of calculation and payment of documents at the import of goods to the customs territory of the Eurasian Economic Union
Creators: name: Ð¡ÑÑÑÐ¸Ð¼Ð¸Ð½Ð°, ÐÐ¸ÐºÑÐ¾ÑÐ¸Ñ
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: 2020
Subjects: Ð°ÐºÑÐ¸Ð·Ð½Ð°Ñ ÑÑÐ°Ð²ÐºÐ°
Ð¿Ð¾Ð´Ð°ÐºÑÐ¸Ð·Ð½ÑÐµ ÑÐ¾Ð²Ð°ÑÑ
Ð¼Ð°ÑÐºÐ¸ÑÐ¾Ð²ÐºÐ°
ÑÐ°Ð¼Ð¾Ð¶ÐµÐ½Ð½ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÑÐ¸ÑÑÐµÐ¼Ð° Ð¼Ð°ÑÐºÐ¸ÑÐ¾Ð²ÐºÐ¸
ÑÐ¸ÑÑÐµÐ¼Ð° ÑÐµÐ³Ð¸ÑÑÑÐ°ÑÐ¸Ð¸
Ð°Ð»ÐºÐ¾Ð³Ð¾Ð»ÑÐ½Ð°Ñ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ñ
ÑÐ°Ð±Ð°ÑÐ½Ð°Ñ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÐºÐ¾Ð´ÐµÐºÑ
ÑÐ¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
excise rate
subexcise
goods
labeling
customs control
system labeling
system registration
alcoholic products
tobacco products
tax code
tax system

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¿Ð¾ÑÐ¾Ð±Ð¾Ð² Ð¸ÑÑÐ¸ÑÐ»ÐµÐ½Ð¸Ñ Ð¸ ÑÐ¿Ð»Ð°ÑÑ Ð°ÐºÑÐ¸Ð·Ð¾Ð² Ð¿ÑÐ¸ Ð²Ð²Ð¾Ð·Ðµ ÑÐ¾Ð²Ð°ÑÐ¾Ð² Ð½Ð° ÑÐ°Ð¼Ð¾Ð¶ÐµÐ½Ð½ÑÑ ÑÐµÑÑÐ¸ÑÐ¾ÑÐ¸Ñ ÐÐ²ÑÐ°Ð·Ð¸Ð¹ÑÐºÐ¾Ð³Ð¾ Ð­ÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¡Ð¾ÑÐ·Ð°Â». ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1. Ð¡Ð±Ð¾Ñ Ð¸ ÑÐ¸ÑÑÐµÐ¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð° Ð¿Ð¾ Ð¿Ð¾Ð´Ð°ÐºÑÐ¸Ð·Ð½ÑÐ¼ ÑÐ¾Ð²Ð°ÑÐ°Ð¼. 2. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÑ Ð°ÐºÑÐ¾Ð², ÑÐµÐ³Ð»Ð°Ð¼ÐµÐ½ÑÐ¸ÑÑÑÑÐ¸Ñ Ð¿ÐµÑÐµÐ¼ÐµÑÐµÐ½Ð¸Ðµ Ð¿Ð¾Ð´Ð°ÐºÑÐ¸Ð·Ð½ÑÑ ÑÐ¾Ð²Ð°ÑÐ¾Ð² Ð½Ð° ÑÐµÑÑÐ¸ÑÐ¾ÑÐ¸Ð¸ ÐÐÐ­Ð¡, Ð¸ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐ¸Ñ Ð°Ð½Ð°Ð»Ð¸Ð·. 3. ÐÐ½Ð°Ð»Ð¸Ð· Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¾Ð² Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐµÐ¼Ð°ÑÐ¸ÐºÐµ ÐÐÐ . 4. ÐÐ±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð²ÑÐ±ÑÐ°Ð½Ð½Ð¾Ð¹ ÑÐµÐ¼Ð°ÑÐ¸ÐºÐ¸ ÐÐÐ  Ð¸ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐµÐµ Ð²ÑÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ ÑÐ·ÐºÐ¾Ð¹ Ð¾Ð±Ð»Ð°ÑÑÐ¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ñ ÑÑÐµÑÐ¾Ð¼ Ð¸Ð·ÑÑÐµÐ½Ð½ÑÑ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð¾Ð². Ð ÑÐ¾Ð´Ðµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ» Ð²ÑÐ´ÐµÐ»ÐµÐ½ Ð¿ÐµÑÐµÑÐµÐ½Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ð½ÑÑ Ð²Ð¾Ð¿ÑÐ¾ÑÐ¾Ð² Ð² ÑÐ°Ð¼ÐºÐ°Ñ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð°ÐºÑÐ¸Ð·Ð½ÑÑ ÑÑÐ°Ð²Ð¾Ðº Ð½Ð° Ð¿Ð¾Ð´Ð°ÐºÑÐ¸Ð·Ð½ÑÐµ ÑÐ¾Ð²Ð°ÑÑ Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²Ð°Ñ ÐÐÐ­Ð¡: Ð ÐµÑÐ¿ÑÐ±Ð»Ð¸ÐºÐµ ÐÐµÐ»Ð°ÑÑÑÑ, Ð ÐµÑÐ¿ÑÐ±Ð»Ð¸ÐºÐµ ÐÑÐ¼ÐµÐ½Ð¸Ð¸, Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸, ÐÐ¸ÑÐ³Ð¸Ð·ÑÐºÐ¾Ð¹ Ð ÐµÑÐ¿ÑÐ±Ð»Ð¸ÐºÐµ, Ð ÐµÑÐ¿ÑÐ±Ð»Ð¸ÐºÐµ ÐÐ°Ð·Ð°ÑÑÑÐ°Ð½. ÐÐ»Ñ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾-Ð¿ÑÐ°Ð²Ð¾Ð²ÑÐµ Ð¸ÑÑÐ¾ÑÐ½Ð¸ÐºÐ¸ ÑÑÑÐ°Ð½-ÑÐ»ÐµÐ½Ð¾Ð² ÐÐÐ­Ð¡, Ð²ÑÑÐ²Ð»ÐµÐ½Ñ ÑÐ°Ð·Ð»Ð¸ÑÐ¸Ñ Ð¼ÐµÐ¶Ð´Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð±Ð°Ð·Ð¾Ð¹ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ², ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð° ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° Ð°ÐºÑÐ¸Ð·Ð½ÑÑ ÑÑÐ°Ð²Ð¾Ðº Ð¸ Ð¿ÐµÑÐµÑÐ½Ñ Ð¿Ð¾Ð´Ð°ÐºÑÐ¸Ð·Ð½ÑÑ ÑÐ¾Ð²Ð°ÑÐ¾Ð². ÐÑÐ¾Ð±Ð¾Ðµ Ð²Ð½Ð¸Ð¼Ð°Ð½Ð¸Ðµ Ð±ÑÐ»Ð¾ ÑÐ´ÐµÐ»ÐµÐ½Ð¾ Ð½Ð°Ð½ÐµÑÐµÐ½Ð¸Ñ Ð°ÐºÑÐ¸Ð·Ð½ÑÑ Ð¼Ð°ÑÐ¾Ðº Ð½Ð° ÑÑÐ´ ÑÐ¾Ð²Ð°ÑÐ¾Ð², ÐºÐ¾ÑÐ¾ÑÑÐµ Ð½Ð°ÑÐ¾Ð´ÑÑÑÑ Ð² Ð¾Ð±ÑÐ°ÑÐµÐ½Ð¸Ð¸ Ð½Ð° ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¹ Ð°ÑÐµÐ½Ðµ. ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð° Ð¾ÑÐµÐ½ÐµÐ½Ð° Ð¿ÐµÑÑÐ¿ÐµÐºÑÐ¸Ð²Ð° ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¿Ð¾ÑÐ»Ðµ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÑ Ð¼ÐµÑ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ.
description: The subject of the graduate qualification work is Â«Improvement of methods of calculation and payment of documents at the import of goods to the customs territory of the Eurasian Economic UnionÂ». The research set the following goals: 1. Collection and systematization of theoretical material on excisable goods. 2. The study of regulatory acts governing the movement of excisable goods on the territory of the EAEU, and further analysis. 3. Analysis of information sources on the subject of WRC. 4. Justification of the selected topics of the WRS and further identification of a narrow area of research, taking into account the studied materials. During the study, a list of problematic issues was highlighted in the framework of the application of excise rates on excisable goods in the EAEU countries: the Republic of Belarus, the Republic of Armenia, the Russian Federation, the Kyrgyz Republic and the Republic of Kazakhstan. To conduct the study, the regulatory legal sources of the EAEU member countries were analyzed, differences between the tax base of states were identified, a comparative description of excise rates and a list of excisable goods was compiled. Particular attention was paid to the application of excise stamps on a number of goods that are in circulation in the economic arena. Based on the study, the development prospect after applying the proposed improvement measures was evaluated.