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FEATURES OF ACCOUNTING EXPORT OPERATIONS
Astafyeva Alexandra Andreevna
Tyumen State Academy of World Economic, Management and Law
Tyumen State Academy of World Economic, Management and Law
Abstract
This article presents the essence of the export operation and its features. The author reveals the order of accounting and taxation implementation of exported products. This paper analyzes procedure for reimbursement of value added tax during export operations.
Keywords: Accounting, export, export operations, International trade, taxation
Category: 08.00.00 Economics
Article reference:
Features of accounting export operations // Modern scientific researches and innovations. 2015. № 12 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/12/61536
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