Current page: 7 (total book has 13 pages) [accessible reading excerpt: 9 pages]

2.2. Administration of customs payments and financial activities states: correlation of concepts (financial and legal aspect)

The concept of "administration of customs payments" in last years increasingly used in both Russian legislation and regulations at the level of the Customs Union 307
See, for example: Decision of the Interstate Council of the EurAsEC dated October 6, 2007 No. 1 (as amended on November 27, 2009 No. 14) “On the formation legal framework Customs Union within the framework of the Eurasian Economic Community” // Collection of Basic Documents of the Eurasian Economic Community. 2nd ed. M., 2008; Official site of the Commission of the Customs Union. URL: http://tsouz.ru

However, the legislator does not disclose the definition of this concept.

So, for example, in part 6 of Art. 147 of the Law on Customs Regulation states: "The return of overpaid or overcharged customs duties and taxes is made by decision of the customs authority that administers these funds." Part 4 Art. 121 of the said Law establishes that "the customs authority, which administers the said funds, identifies advance payments as customs payments or a cash deposit according to their types and amounts."

In addition, this concept is actively used by the Government of Russia. Thus, according to the Strategy for the Development of the Customs Service 308
See: Government Decree Russian Federation dated December 28, 2012 No. 2575-r (as amended on April 15, 2014 No. 612-r) “On the Strategy for the Development of the Customs Service of the Russian Federation until 2020” // СЗ RF. 2013. No. 2, art. 109; 2014. No. 18, part 4, art. 2220.

One of the target indicators for the development of the customs service of the Russian Federation is "the level of fulfillment of the projected target on revenues administered by the customs authorities to the federal budget." In addition, in accordance with the Strategy, “the improvement of the fiscal function is based on the effective implementation of control and supervision over compliance with customs legislation ... as well as the unconditional implementation of the law on the federal budget in terms of revenues administered by customs authorities.”

The Federal Customs Service also actively operates with the concept under consideration. So, back in 2007, the Federal Customs Service of Russia issued an Order “On improving the administration of customs payments” 309
See: Decree of the Federal Customs Service of the Russian Federation dated January 11, 2007 No. 6-r “On Improving the Administration of Customs Payments” (as amended on January 14, 2010 No. 23) // Customs Bulletin. 2007. No. 3; Customs sheets. 2010. No. 2.

Particularly noteworthy is the fact that in the Order of September 4, 2014, the Federal Customs Service of Russia attributed to the powers of customs "administration of customs duties, taxes and other payments, the collection of which is entrusted to the customs authorities" 310
See subparagraph 33, paragraph 6 of the General Regulations on Customs, approved. Order of the Federal Customs Service of Russia dated September 4, 2014 No. 1700 “On Approval of the General Regulations on Regional Customs Administration and the General Regulations on Customs” // Rossiyskaya Gazeta. 2015. January 14.

And to the powers of regional customs departments - "organization and control of the administration of customs duties, taxes and other payments, the collection of which is entrusted to the customs authorities" 311
See subparagraph 9, paragraph 6 of the General Regulations on the Regional Customs Administration, approved. Order of the Federal Customs Service of Russia dated September 4, 2014 No. 1700 “On Approval of the General Regulations on Regional Customs Administration and the General Regulations on Customs” // Rossiyskaya Gazeta. 2015. January 14.

At the same time, the document does not disclose the concept of administration.

However, there are no comprehensive studies on this issue in the legal literature. The study of the administration of customs payments was carried out only within the framework of economic science. For example, A. A. Artemyev at the level of dissertation research considers customs payments as a direction of the state tax policy 312
See: Artemiev A. A. Administration of customs payments as a direction of tax policy: author. dis. cand. economy Sciences. M., 2010.

Based on the analysis of the concept of "administration", carried out in the previous sections of this work, it can be concluded that the administration of customs payments should be considered as a management activity carried out within the framework of the law. It seems that such activities are related to the collection of customs payments, which is carried out by the customs authorities of the EAEU member states, as well as the Eurasian Economic Commission, and is regulated at the union and national levels.

Thus, it seems possible to single out two levels of administration of customs payments - union and national. Such a division is important for the study of its features.

The study of the national level of administration of customs payments and the identification of its characteristic features should begin with a legal analysis of the main functions (duties) of the customs authorities of the Russian Federation, listed in Art. 12 of the Law on Customs Regulation, which include:

– collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs fees;

– control over the correctness of the calculation and timeliness of payment of the specified duties, taxes and fees;

- taking measures to enforce them.

In the legal literature, there is a position according to which the concept of "collection of customs payments" includes not only the activities of collecting payments, but also their enforcement. So, I. S. Nabirushkina formulates the following definition: “collection of customs payments is the actions of customs (tax) authorities aimed at obtaining funds from the payer (in the event of their voluntary payment), as well as the application of coercive measures to collect debts in case of improper performance the debtor of the obligation to pay them " 313
Nabirushkina I.S. Financial and legal regulation of payment and collection of customs payments: dis. cand. legal Sciences. Saratov, 2014. - P. 57.

The position of the author seems justified for the following reasons. Firstly, the explanatory dictionary reveals the content of the concept of "collection" through the synonyms "take", "recover". Secondly, customs payments are mandatory payments, their collection is imperative, they must be paid regardless of the desire of the subject foreign economic activity. In the event that payments are not paid voluntarily, a compulsory procedure is applied, which is ensured by the power of the state. Based on this, it is appropriate to talk about two forms of collecting customs payments: compulsory and non-compulsory (voluntary). Thirdly, the goal and the final result, both in the case of forced collection and in the case of collection of payments, are the same - this is the transfer of funds to the budget.

The powers of the Federal Customs Service of Russia related to the collection of customs payments can be represented as follows:

1) the adoption of regulatory legal acts that determine, in particular: the procedure for writing off debt on payment of customs duties (arrears), penalties, interest, recognized as uncollectible, as well as a list of documents confirming the circumstances of recognizing such debt as uncollectible; a standard form of an agreement on the application of a centralized procedure for the payment of customs duties and taxes; the procedure and technologies for performing operations for the payment of customs payments, advance payments, penalties, interest, fines using electronic terminals, payment terminals and ATMs; the form of the request for payment of customs payments and the procedure for filling it out; the form and procedure for filling out the act of the customs authority on the discovery of the fact of non-payment or incomplete payment of customs payments; a fixed amount of security for the payment of customs duties, taxes in respect of certain types goods, etc.;

2) exercising control and supervision over compliance with customs legislation, as well as over the correct calculation and timely payment of anti-dumping, special and countervailing duties, preliminary anti-dumping, preliminary special and preliminary countervailing duties, recycling duty on wheeled Vehicle;

3) exercise by the Federal Customs Service of Russia of the budgetary powers of the chief revenue administrator federal budget;

4) collection of customs duties, taxes, anti-dumping, special and countervailing duties, preliminary anti-dumping, preliminary special and preliminary countervailing duties, customs duties, penalties, interest, taking measures for their enforcement;

5) implementation of the return of overpaid or overcharged amounts of customs duties, taxes and other monetary funds, advance payments, customs fees, penalties, cash deposit;

6) acceptance of the provided security for the payment of customs duties and taxes and foreclosure of such security;

7) making a decision on granting a deferral or installment plan for the payment of customs duties, taxes or on refusal to grant it;

8) conclusion of a surety agreement to ensure the fulfillment of the obligation to pay customs duties and taxes of several persons;

9) exercising control over the customs value of goods transported across the customs border of the Customs Union;

10) control over the correct calculation and timeliness of payment of customs duties, taxes and customs fees, taking measures for their enforcement;

11) taking decisions based on the results of a customs audit in case of detection of non-payment or incomplete payment of customs duties and taxes;

12) maintaining a register of banks, other credit organizations and insurance organizations that have the right to issue bank guarantees for the payment of customs duties and taxes, ensuring its publication on its official website and in its official publications.

The conditionally listed powers of the FCS of Russia can be divided into several groups: 1) by-law rule-making related to the collection of customs duties; 2) collection of customs duties, anti-dumping, special and countervailing duties; 3) compulsory collection of customs payments; 4) control over the correctness of calculation and timeliness of payment of customs payments.

It is noteworthy that, while securing the powers of regional customs administrations (hereinafter referred to as RTU) and customs, the FCS of Russia repeatedly uses the concept of administration. Thus, the powers of the RTU include: “organization and control of the administration of customs duties, taxes and other payments, the collection of which is entrusted to the customs authorities”, “improvement of the administration of customs duties, taxes with the centralized payment of customs duties and taxes”, “distribution between subordinate customs authorities benchmarks for the formation of the federal budget in terms of revenues administered by the customs authorities, as well as analysis, control and ensuring their implementation” 314
See: Order of the Federal Customs Service of Russia dated September 4, 2014 No. 1700 “On Approval of the General Regulations on Regional Customs Administration and the General Regulations on Customs” // Rossiyskaya Gazeta. 2015. January 14.

The customs, in turn, exercises, among other things, the following powers: "administration of customs duties, taxes and other payments, the collection of which is entrusted to the customs authorities", "implementation of benchmarks for the formation of the federal budget in terms of administered revenues", "establishment and bringing to customs posts of benchmarks for the formation of the federal budget in terms of revenues administered by customs authorities”, “submission of reports on the implementation of benchmarks for the formation of the federal budget in terms of administered revenues to higher customs authorities” 315
See: Ibid.

Based on the analysis of the powers of the customs authorities of the Russian Federation, the administration of customs payments carried out at the national level can be represented in the form of two directions:

1) collection of customs payments (including their enforcement);

2) control over the correctness of calculation, timeliness of payment of customs payments.

As for the rule-making activity of the FCS of Russia, it is not included in the concept of administration of customs payments, since it is rather a way of its implementation than a direction. This approach allows us to distinguish two forms of administration of customs payments:

1) legal form - the adoption by the Federal Customs Service of Russia of regulations on the collection of customs payments;

2) non-legal form - holding meetings, issuing instructions, monitoring legislation and practice of its application, etc.

It is impossible not to pay attention to the fact that the activities of the customs authorities of the Russian Federation to collect and control the correctness of the calculation, the timeliness of payment of customs payments has a pronounced fiscal nature, since it is aimed primarily at replenishing the revenue side of the federal budget of the Russian Federation.

At the same time, the development of integration processes and the formation of the EAEU led to significant changes in the process of collecting the payments in question. Thus, earlier special attention was paid to the various legal characteristics of import and export customs duties. It was concluded that there are features of the legal nature of the import customs duty, which distinguish it from both the export duty and other types of customs payments (rates are set by the Common Customs Tariff; distributed among the countries of the Customs Union; credited to a single account; cannot be credited to the account paying other fees). These features led to the allocation of a new level of administration of customs payments.

It should be noted that the Treaty on the EAEU dated May 29, 2014, fixing the areas of activity of the Eurasian Economic Commission, refers to them “accrual and distribution of import customs duties”, “customs-tariff and non-tariff regulation” and other areas. In accordance with Part 5 of Art. 84 of the Customs Code of the Customs Union, the paid (collected) amounts of import customs duties are subject to crediting and distribution between states. The procedure for such enrollment and distribution was established by Appendix No. 5 to the Treaty on the Eurasian Economic Union.

It has been established that the amounts import duties are credited in the national currency to the single account of the authorized body of the Member State in which they are subject to payment (including upon collection). The authorized body is understood as “a state body of a Member State that provides cash services for the execution of the budget of this Member State” (in the Russian Federation, such body is the Federal Treasury). In its turn, single account represents an account opened by an authorized body. It is used for the purpose of crediting and distributing revenues between the budgets of the Member States and can be opened both in the national (central) bank and in the authorized body that has a correspondent account with the national (central) bank.

With regard to the distribution, as well as accounting for the amounts of import customs duties distributed and transferred to the budgets of the Member States, they are also carried out by the authorized body (Federal Treasury of the Russian Federation).

It is important that the Treaty on the EAEU provides for the responsibility of states for non-compliance with the procedure for the distribution of import customs duties, which occurs when two conditions are present simultaneously:

1) non-transfer or incomplete transfer of funds to a foreign currency account of a Member State within the established time limits;

2) failure to receive information from the authorized body on the absence of amounts of import customs duties subject to distribution.

The measure of responsibility for these violations is the payment of interest for delay on the entire amount of the resulting debt at a rate of 0.1% for each calendar day of delay. If one of the states sent false information about the absence of amounts to be distributed, and also if the funds were not transferred in full, then the violating state is obliged to transfer to the other the amounts from the distribution of duties no later than the next business day. At the same time, it pays interest on arrears.

If funds are not received, then on the third working day the affected party has the right to suspend the transfer of amounts from its single account to the account of the violating state and separately account for them in the budget. However, the adoption of such a decision must be notified to the authorized bodies of other Member States and the EEC. In this case, the Commission consults with the executive authorities of all states, and if, as a result of consultations, a decision to resume the distribution of import customs duties is not made, then this issue is submitted to the EEC for consideration. If it is still not possible to correct the situation, this issue is submitted for consideration by the Intergovernmental Council.

Thus, we can conclude that in the process of crediting and distributing import customs duties, the main role is played by the national authorized bodies (Federal Treasury of the Russian Federation). The powers of the Eurasian Economic Commission are actually reduced to holding consultations in case of violations of the established procedure, as well as to considering this issue at its meetings.

As for the process of directly transferring to the budget the amounts of import customs duties received from authorized bodies to accounts in foreign currency, the national (central) banks of the parties (in the Russian Federation - the Central Bank of the Russian Federation) are also involved in it. Thus, the national (central) bank of the first state is obliged to sell to the national (central) bank of the second state funds in US dollars for the amount of the national currency of the first state equal to the amount of the national currency of the first state transferred to the foreign currency account of the authorized body of the second member state.

Note that the authorized body (in the Russian Federation - the Treasury of Russia) daily sends the following information to the authorized bodies of other states for the reporting day: 1) the amount of import customs duties credited to a single account; 2) the amount of offsets executed against the payment of import customs duties; 3) the amounts of import customs duties returned on the reporting day, and separately the amounts of import duties subject to return on the current day; 4) the amounts of import customs duties to be distributed among the Member States; 5) the amount of revenues to the budget of a Member State from the distribution of import customs duties, transferred from a single account of the authorized body of this Member State; 6) the amount of interest received by the Member State from other Member States for the delay in case of violation of the fulfillment of requirements, etc. Further, the authorized bodies of the States carry out operational reconciliation of data. If discrepancies are identified, an appropriate protocol is drawn up and measures are taken to resolve the discrepancies.

The exchange of information related to the payment of import customs duties is carried out on a regular basis. Thus, the central customs authorities of the EAEU member states provide each other, as well as the EEC, with information related to the payment of import customs duties (if it is not classified as information constituting a state secret).

In addition, monitoring and control in the area under consideration is carried out, which is carried out by:

1) The State Control Committee of the Republic of Belarus, the Accounts Committee for Control over the Execution of the Republican Budget of the Republic of Kazakhstan, the Accounts Chamber of the Russian Federation - within the framework of joint control measures, annually verify compliance with the provisions of the Protocol by the authorized bodies of the Member States;

2) EEC - submits annually to the Intergovernmental Council a report on the enrollment and distribution of import customs duties.

By decision of the Commission, a special committee may be created from employees of the authorized, customs and other state bodies of the Member States, as well as specialists involved to control (audit) compliance by the Member States with the procedure for crediting and distributing the amounts of import customs duties received.

Summing up, we note that the powers of the EEC in the field of crediting and distributing the amounts of import customs duties are reduced to the following directions: 1) holding consultations in case of violation of the procedure for crediting and distributing payments; 2) monitoring; 3) submission of a report to the Eurasian Intergovernmental Council.

Particularly noteworthy is the fact that in order to exercise its powers in the established areas of activity, the EEC takes decisions of a regulatory nature that are binding on member states; orders of an organizational and administrative nature, as well as recommendations that are not binding. Among the decisions of the EEC in the field of crediting and distribution of import customs duties, for example, the following can be mentioned: Decisions of the EEC Board "On approval of the forms of reports on paid, credited and distributed amounts of import customs duties" 316
See: Decision of the Board of the Eurasian Economic Commission dated December 2, 2014 No. 222 “On approval of the forms of reports on paid, credited and distributed amounts of import customs duties” // Official website of the Eurasian Economic Commission. URL: http://www.eurasiancommission, org (date of access: 04/15/2015).

, "On measures aimed at ensuring the implementation by the Eurasian Economic Commission of control functions in the field of enrollment and distribution of import customs duties (other duties, taxes and fees having an equivalent effect)" 317
See: Decision of the Board of the Eurasian Economic Commission dated August 20, 2013 No. 176 “On measures aimed at ensuring the implementation by the Eurasian Economic Commission of control functions in the field of enrollment and distribution of import customs duties (other duties, taxes and fees having equivalent effect)” // Official site of the Eurasian Economic Commission. URL: http://www.eurasiancommission.org (date of access: 05.05.2015).

And etc.

The foregoing indicates that the Eurasian Economic Commission administers customs payments in two forms: legal (by making binding decisions) and non-legal (consultations, meetings, monitoring, submission of reports to the Intergovernmental Council, etc.).

It is important to note that in addition to the EEC, the following bodies are also directly involved in the process of crediting and distributing import customs duties:

1) the Federal Treasury of the Russian Federation (directly carries out the process of distribution and enrollment of duties);

2) The Accounts Chamber of the Russian Federation (within the framework of control measures, annually checks compliance with the provisions of the Protocol on the procedure for crediting and distributing amounts of import customs duties);

3) the Eurasian Intergovernmental Council (considers the report on the enrollment and distribution of the amounts of import customs duties, etc.);

4) The Central Bank of the Russian Federation (sells to the national (central) bank of the second state funds in US dollars for the amount of the national currency).

However, the listed bodies cannot be attributed to the number of subjects of administration of customs payments. The most reasonable is the designation of them as bodies contributing to the administration of customs payments. Participation in the process of enrollment and distribution of import customs duties is not related to their main powers and tasks. Each of these subjects, participating in the administration process, pursues its own goals and objectives. So, for example, the Treasury of Russia was created to carry out the functions "to ensure the execution of the federal budget, cash services for the execution of budgets of the budget system of the Russian Federation, preliminary and current control over the conduct of operations with federal budget funds" 318
See paragraph 1 of the Regulations on the Federal Treasury, approved. Decree of the Government of the Russian Federation of December 1, 2004 No. 703 “On the Federal Treasury” (as amended on December 25, 2015 No. 1435) // СЗ RF. 2004. No. 49, art. 4908; 2016. No. 2, part 2, art. 325.

In turn, the Accounts Chamber of the Russian Federation is a permanent supreme body of external state audit (control) 319
See part 1 of Art. 2 of the Federal Law of April 5, 2013 No. 41-FZ "On the Accounts Chamber of the Russian Federation" (as amended on October 27, 2015 No. 291 - F3) / / C3 of the Russian Federation. 2013. No. 14, art. 1649; 2015. No. 44, art. 6046.

In addition, the listed bodies participate in the process of administering customs payments only at a separate stage, limiting themselves to a narrow range of powers in this area.

Based on the analysis carried out, it seems possible to single out the following features of the administration of customs payments:

The administration of customs payments is of a fiscal nature. It should be recognized that the activities of customs authorities in the field of collection of payments, as well as control over the correctness of their calculation and the timeliness of payment, are aimed at achieving a single goal - replenishing the revenue side of the federal budget. In addition, the volume of import customs duties credited to the budget directly depends on the decisions taken by the EEC. In this regard, we can conclude that there is a direct relationship between the effectiveness of the administration of customs payments and the formation of the revenue side of the federal budget.

Administration of customs payments has all the characteristics management activities. This feature follows from the analysis of the concept of administration, carried out in the previous section of this work. Within the framework of the science of financial law, it is advisable to define it precisely through the concept of management.

The subjects of administration of customs payments are the national customs authorities of the EAEU member states, as well as the Eurasian Economic Commission, on the one hand, and payers of customs payments, on the other hand.

The bodies that do not directly administer customs payments, but contribute to its implementation, should include:

a) The Federal Treasury of the Russian Federation (transfers the amounts of paid customs duties to the budget, distributes the amounts of import customs duties; sends to the authorized bodies of other states, as well as to the EEC certain information on the transfer of import customs duties to the budget of the Russian Federation, etc.);

b) The Accounts Chamber of the Russian Federation (as part of joint control measures, annually verifies compliance by the authorized bodies of the Member States with the provisions of the Protocol on the procedure for enrolling and distributing the amounts of import customs duties (other duties, taxes and fees having equivalent effect), their transfer to the income of state budgets -members);

c) the Central Bank of the Russian Federation (sells to the national (central) bank of the second state funds in US dollars for the amount of the national currency);

d) the Eurasian Intergovernmental Council (approves the report on the enrollment and distribution of import customs duties).

Administration of customs payments is carried out at two levels: union and national. This feature is due to the peculiarities of the legal characteristics of import customs duties. The amounts of these payments are credited to a single special account for the three countries, after which they are distributed among them in accordance with established standards. At the same time, the enrollment and distribution of such amounts is the responsibility of the Eurasian Economic Commission. Administration of other types of customs payments is carried out at the national level.

The administration of customs payments is regulated by customs legislation, including the customs legislation of the EAEU, and the legislation of the Russian Federation on taxes and fees. This feature is due to the dual nature of indirect taxes as varieties of customs payments. Issues related to the collection of VAT and excises are regulated by the Tax Code of the Russian Federation.

Administration of customs payments is carried out in two forms - legal and non-legal. The legal form is expressed in the adoption of regulations by the Federal Customs Service of Russia, as well as decisions by the Eurasian Economic Commission. The non-legal form is expressed in the holding of organizational, administrative measures, meetings, in planning, forecasting, which have no legal significance, however, create prerequisites for the implementation of legal forms.

Directions for the administration of customs payments are their collection (including enforcement), control over the correct calculation and timeliness of payment, as well as the transfer and distribution of import customs duties.

Signs of the administration of customs payments made it possible to develop a conceptual model for the administration of customs payments, which can be represented in the form of scheme 1.

It is impossible not to pay attention to the fact that the signs of the administration of customs payments indicate the similarity of this concept with the concept of the financial activity of the state.

So, N. I. Khimicheva notes that financial activity is “an important and necessary component mechanisms of social management" 320
See: Financial law: textbook / otv. ed. N. I. Khimicheva. 5th ed., revised. and additional M.: Norma, INFA-M, 2012. - P. 90.

Thus, both financial activities and administration are managerial in nature.

Scheme 1. Conceptual model of administration of customs payments

The essence of the financial activities of the state is expressed in its functions for the formation, distribution and use of public funds 322
See: Legal regulation financial control in the Russian Federation: problems and prospects: monog. / L. L. Arzumanova, O. V. Boltinova, O. Yu. Bubnova and others; resp. ed. E. Yu. Gracheva. M.: NORMA, INFRA-M, 2013. - P. 16.

The administration of customs payments, in turn, is aimed at the formation of the main monetary fund of the country - the federal budget, the funds received from the payment of payments are necessary to fulfill the tasks and functions of the state.

Attention is drawn to the fact that the financial activity of the state in the person of the customs authorities, or rather, its fiscal direction lies precisely in the collection of customs duties. Based on this, we can conclude that the first direction of the financial activities of the customs authorities - fiscal in its content is similar to the concept of administration of customs payments (Scheme 3).

Thus, it seems possible to identify the following features common to the concepts of "fiscal direction of the financial activities of the customs authorities" and "administration of customs payments":

1) have a fiscal nature;

2) have a managerial character;

3) represent activities in the process of formation of the main financial resource of the state - the federal budget of the Russian Federation;

5) forms of implementation are divided into legal (adoption of normative acts) and non-legal (organizational) forms.

At the same time, it is not possible to equate the administration of customs payments, on the one hand, and the fiscal direction of the financial activities of customs authorities, on the other hand, for the following reasons:

Firstly, the financial activities of the customs authorities are limited by the principle of separation of powers, or rather, by their powers as executive bodies of each of the sovereign states of the EAEU. As for the administration of customs payments, it is also carried out by the EEC, which is a permanent regulatory body of the EAEU, and acts as a supranational governing body. At the same time, the Council of the Commission includes one representative from each member state, who is the deputy head of government and endowed with the necessary powers. The personal composition of the Collegium of the Commission is approved by the Supreme Council on the proposal of the Member States;

secondly, the amounts of paid import customs duties are transferred to a single account and are subject to distribution between countries, regardless of the customs authorities of which state carried out administration.

Thus, part of the payments collected by the customs authorities of Kazakhstan, Belarus, and Armenia are transferred to the budget of the Russian Federation. In this situation, the customs authorities of Russia do not participate in the administration of import customs duties, and the EEC and the customs authorities of foreign states become administrators.

In accordance with the above, the concepts of administration of customs payments and the fiscal direction of the financial activities of customs authorities are similar, but not identical, which can be schematically shown as an overlap, but not a coincidence of areas (Scheme 2).

Scheme 2. Correlation between the concepts of administration of customs payments and financial activities of customs authorities

At the same time, taking into account the common features and differences of the concepts under consideration, it seems correct to define the administration of customs payments as a direction of the financial activity of the state as a whole (diagram 1).

The monograph is one of the first comprehensive studies in which the conceptual foundations of the financial and legal regulation of the administration of customs payments have been developed. The author scientifically substantiates proposals for improving the norms of financial and customs legislation, law enforcement practice. A system for the administration of customs payments has been developed, which includes two levels of its implementation - union and national. The subjects directly performing administration are established. The concept of administration of customs payments is proposed, its features, types and directions are indicated. The author widely used the materials of the law enforcement practice of the judiciary, as well as the official statistics of the Federal Customs Service of Russia, the conclusions of the Accounts Chamber of the Russian Federation, etc. The monograph can be used in rule-making, research activities, when teaching disciplines: “Financial Law”, “Customs Law”, "Tax law". Separate provisions can be used in law enforcement activities of customs officers and participants in foreign economic activity.

* * *

by the LitRes company.

Financial and legal framework for regulating the institution of customs payments

1.1. Genesis of sources of legal regulation of customs payments in modern Russia

The history of taxation of customs payments has more than one century. It originates from the publication of the code of laws "Russian Truth". Identification and study of the stages of development of the legal regulation of customs payments in Russia have repeatedly become the tasks of research by legal scholars, since they allow us to establish the patterns of its development and the features of the legal nature of payments.

Within the framework of this study, it is advisable to study the legal regulation of customs payments in modern Russia in order to identify the features of its sources.

After the collapse of the USSR, the sovereign development of Russia began, marked by the transition from socialism to capitalism, to a new type of economic relations. Freedom was proclaimed in Russia entrepreneurial activity, the state abandoned the monopoly on foreign trade.

From the 90s of the XX century. and to the present, the institution of customs payments has been formed and has received a new development. At this time, numerous regulations were adopted that are of paramount importance for the functioning of this legal institution.

Cardinal political transformations, of course, required a revision of the provisions of almost all branches of law. Since the new state did not have its own legislation, "many union acts were used that did not contradict the essence of regulated relations." At the same time, there was an urgent need to adopt fundamentally new legal acts.

Thus, the prerequisites for the formation modern principles customs law were laid down in March 1991 with the adoption of the new Customs Code of the USSR (hereinafter referred to as the CC USSR) and the USSR Law “On Customs Tariff” (hereinafter referred to as the Law on Customs Tariff 1991).

VM Malinovskaya draws attention to the fact that the drafts of these documents were considered in the Customs Cooperation Council (CCC) and the headquarters of the General Agreement on Tariffs and Trade (GATT). And these bills were given a positive assessment of compliance general principle accepted in international practice in the field of customs. As rightly noted in the literature, these documents "represented a breakthrough from the time of stagnation into the era of business freedom."

The Customs Code of the USSR of 1991 was adopted in order to create conditions for a radical reorganization of federal relations, the formation of a market economy within the framework of the single economic space of the USSR and the growth of foreign economic activity of the republics, national-territorial entities, enterprises and organizations, as well as the establishment of the principles of customs affairs in the USSR on the basis of the unity of the customs territory, customs duties and customs fees. One of its sections was devoted to customs duties and customs fees as types of customs payments.

The issues of imposing customs duties were regulated in detail by the Law on Customs Tariff, which entered into force on May 5, 1991. It fixed the procedure for the formation and application of a customs tariff, which is a system of customs duties applied when goods and goods are imported into the customs territory of the USSR and exported from this territory. other items, as well as the rules for imposing customs duties on these goods and items.

The following types of customs duty rates were established:

– ad valorem(accrued as a percentage of the customs value of taxable goods and other items);

– specific(accrued in the prescribed amount per unit of taxable goods and other items);

– combined(combining both types of customs taxation).

It was fixed that import customs duties are differentiated: for goods and other items originating from countries or their unions that enjoy the most favored nation treatment in the USSR, the minimum rates provided for by the USSR Customs Tariff are applied, and the rest are maximum.

As for customs duties, the USSR Labor Code in section IV established two types of them:

1. Customs fees for the fulfillment of duties assigned to customs(Article 40 of the Labor Code of the USSR). They were established for the customs clearance of vehicles (including vehicles for individual use), goods, hereditary property, as well as items transported across the customs border of the USSR in unaccompanied baggage, international postal items and cargo. The rates of such customs fees were established by the Cabinet of Ministers of the USSR.

If goods and other items were to be transferred for storage to customs, then for each day a customs fee was charged in the amount of 0.1% of their value during the first 30 days, 0.5% - over the next thirty days and 1% - thereafter.

2. Customs fees for the provision of services in the field of customs(Article 41 of the Labor Code of the USSR). They were provided for the customs clearance of goods and other items outside the places of its implementation, including the territories or premises of enterprises and organizations that store goods and other items under customs control, as well as outside the working hours established for customs, and for the storage of goods and other items under the responsibility of the customs in cases where their transfer to customs for storage was not mandatory.

The rates of such fees were set by the Customs Committee of the USSR on the basis that their amount should not exceed the approximate cost of the services rendered by the customs. It is important that the legislator indicated the purpose of using customs fees - the development of customs in the USSR.

It is noteworthy that all customs fees had to be paid both in Soviet currency and in foreign currency bought by the banks of the USSR, and fees for customs clearance of goods that were the object of foreign trade transactions - in Soviet and foreign currencies.

One should agree with the point of view of I. V. Orlov, according to which the USSR Labor Code made a significant contribution to the formation of domestic customs legislation.

On October 25, 1991, the State Customs Committee of the RSFSR was established by the Decree of the President of the RSFSR. As E. N. Agisheva notes, as a result of its adoption, the customs authorities gained independence.

December 1991 was marked by the adoption of the most important legislative acts for the country. So, the Law of the Russian Federation of December 27, 1991 "On the fundamentals of the tax system in the Russian Federation" in the Russian tax system a new tax was introduced value added tax. It was classified under federal taxes. The main elements of VAT were determined in the Law of the Russian Federation of December 6, 1991 "On value added tax".

The legislator presented VAT as a form of withdrawal to the budget of a part of the increase in value created at each stage of the process of production of goods, works and services, and transferred to the budget. The objects of taxation were turnovers on the sale of goods on the territory of the RSFSR (except for imported ones), including those for industrial and technical purposes, work performed and services rendered. The tax rate was 28%, and when selling goods at regulated prices (tariffs), including VAT, it was 21.88%.

In addition, excise taxes on certain groups and types of goods were classified as federal taxes, the taxation rules for which were regulated by the Law “On Excises” adopted in December 1991 (hereinafter referred to as the Law on Excises).

Excises were defined by the legislator as indirect taxes included in the price of goods and paid by the buyer. The law established the procedure for imposing excises on sold wine and vodka products, beer, sturgeon and salmon caviar, gourmet products from valuable fish and seafood, chocolate, tobacco products, tires, cars, jewelry, diamonds, high-quality porcelain and crystal products, carpets and rugs, fur products, as well as clothes made of genuine leather. The object of taxation was the cost of excisable goods sold at selling prices, including excise. At the same time, tax rates were approved by the Government of the RSFSR.

Note that the excise is one of the oldest taxes. It was used both in pre-revolutionary and Soviet Russia until the 1930s. However, "the tax reform of 1930-32 abolished excises in their pure form, and the attitude towards them became purely negative, which was mainly due to ideological considerations." Proceeding from this, it can be argued that in 1991 excises received "their second birth" in Russia.

The year 1993 was marked for the Russian Federation by the adoption on December 12 of the Constitution of the Russian Federation. The Basic Law became the foundation for all branches of modern Russian legislation, including the legislation on customs payments. Yes, Art. 71 of the Basic Law attributed the customs business to the exclusive jurisdiction of the Russian Federation. In addition, the Constitution of the Russian Federation guarantees the unity of the economic space, the free movement of goods, services and financial resources, support for competition, and freedom of economic activity. The generally recognized principles, norms of international law and international treaties of Russia were proclaimed an element of the national legal system. Private, state, municipal and other forms of ownership were recognized as equal. At the same time, the obligation of everyone to pay legally established taxes and fees was fixed.

In June 1993, six months before the adoption of the Basic Law, a new Customs Code of the Russian Federation (hereinafter referred to as the 1993 Labor Code of the Russian Federation) was adopted. The need for the speedy adoption of this normative act was dictated by the formation of new states on the territory of the former USSR, the emergence of a new customs border, as well as the need to replenish the treasury.

It seems that the period from March 1991, when the Labor Code of the USSR was adopted, to July 21, 1993, when the first Labor Code of the Russian Federation in 1993 came into force, can be defined as the stage of updating the customs legislation and restructuring the financial and legal regulation of customs payments. It was during this period that the prerequisites for building a new model of customs legislation were laid. The legislator renounces the monopoly on foreign economic activity; transition to a market economy is announced. The most important legislative acts were adopted. Thus, the USSR Labor Code of 1991 and the Law on Customs Tariff of 1991 defined customs duties and fees as customs payments. In addition, new taxes were introduced - VAT and excises.

The collapse of the USSR and the formation of new states on its territory, as well as the transition to a new economic system, required an immediate update of all customs legislation, and, in particular, provisions on customs payments.

In the context of the transition to a new economic system, in addition to the 1993 Labor Code of the Russian Federation, the Law of the Russian Federation “On the Customs Tariff” was adopted (hereinafter referred to as the Law on the Customs Tariff of 1993). These regulations are one of the first laws of modern Russia, which indicates the importance of customs payments for the state budget. Over the next ten years, they occupied a central place in the system of sources of customs law, along with a significant number of other federal laws and by-laws (their number was close to ten thousand).

As rightly noted in the literature, in 1991-1992. the leading role was played by means of non-tariff regulation (such as quotas, licensing of foreign trade operations). However, in 1993, "the effective application of measures of customs-tariff (economic) regulation" began to prevail in the customs sphere. These measures were caused by the desire of the state to fill its treasury, which led to the strengthening of the fiscal function of the customs authorities.

Indeed, the Labor Code of the Russian Federation of 1993 in Art. 110 fixed eleven types of customs payments, namely:

1) customs duty;

2) value added tax;

3) excises;

4) fees for the issuance of licenses by the customs authorities of the Russian Federation and the renewal of licenses;

5) fees for the issuance of a qualification certificate of a customs clearance specialist and the renewal of the certificate;

6) customs fees for customs clearance;

7) customs fees for storage of goods;

8) customs fees for customs escort of goods;

9) payment for informing and consulting;

10) payment for making a preliminary decision;

11) payment for participation in customs auctions.

The advantages of the Labor Code of the Russian Federation of 1993 include the presence in it of the formulations of definitions of fundamental concepts in the field of customs taxation. Thus, the legislator fixed that customs payments should be understood as customs duties, taxes, customs fees, fees for issuing licenses, fees and other payments collected in the prescribed manner by the customs authorities of the Russian Federation.

At the same time, the customs duty was defined as a payment collected by the customs authorities of the Russian Federation when goods are imported into the customs territory of the Russian Federation or exported from this territory and is an integral condition for such import or export.

Section III of the Labor Code of the Russian Federation of 1993 was devoted to customs payments. At the same time, the imposition of customs duties was regulated by the new Law on Customs Tariff, which entered into force on July 1, 1993, the collection of VAT was carried out in accordance with the Law on VAT of 1991, the application of excises - Excise Act 1991

The basis for the calculation of customs duties, excises and customs duties was customs value goods and vehicles, determined in accordance with the Law on Customs Tariff of 1993, and for VAT - the customs value of goods, to which customs duty was added, and for excisable goods also the amount of excise.

In Art. 5 of the Law on the Customs Tariff of 1993, the legislator fixed the concept of a duty - this is a customs duty, as well as other types of duties provided for by law. At the same time, customs duty is a mandatory fee collected by the customs authorities of the Russian Federation when goods are imported into the customs territory of the Russian Federation or exported from this territory and is an integral condition for such import or export.

The customs value of the goods was determined as the value of the goods used for the purposes of:

- taxation of goods;

– foreign economic and customs statistics;

– application of other measures state regulation trade and economic relations related to the cost of goods, including the implementation of currency control of foreign trade transactions and bank settlements on them, in accordance with the legislative acts of the Russian Federation.

The document fixed six main methods for determining the customs value of goods:

1) at the transaction price of imported goods (main method);

2) at the transaction price with identical goods;

3) at the price of a transaction with similar goods;

4) cost subtraction;

5) cost addition;

6) backup method.

In addition, the law under consideration contained provisions on determining the country of origin of goods, and also provided for the possibility of granting tariff preferences for certain categories of goods.

Customs fees were established for customs clearance, for storage and for customs escort of goods. They were directly related to the movement of goods across the customs border. In this they differed from the fees for issuing licenses and for issuing a qualification certificate for a customs clearance specialist.

Another type of customs payments - a fee - can be recognized as similar in its characteristics to customs fees. She was charged for informing and consulting, making a preliminary decision, participating in auctions. In other words, fees were charged for the services provided by the customs authorities. Its size was established by the State Customs Committee of the Russian Federation.

In a ten-year period, in 1993–2003, the Labor Code of the Russian Federation was repeatedly subjected to changes and additions (the legislator made the first change already in 1995). In addition, a number of changes were made to the Code by decisions of the Constitutional Court of the Russian Federation. K. Sasov draws attention to the fact that "the Labor Code of the Russian Federation of 1993, throughout its operation, was consistently subjected to criticism, and for the most part deserved and justified."

Indeed, the Labor Code of the Russian Federation of 1993 was adopted during the formation of market relations. It certainly reflected the "transitional state of the customs business", when, in the conditions of abandoning the monopoly on foreign trade, the state's primary task was to quickly consolidate the mechanisms for moving goods across the customs border.

It should be noted that in the period from the 1990s to the early 2000s, there has been a consistent reform of all Russian legislation, bringing it into line with the Constitution of the Russian Federation. During these years, numerous codified acts were adopted in various areas of legislation. For example, in 1998, the first part of the Tax Code of the Russian Federation was adopted, in which the legislator defines the concepts of tax and fee. A tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities. The legislator defined the fee as a mandatory fee levied from organizations and individuals, the payment of which is one of the conditions for making fees in the interests of payers government bodies, local governments, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses).

In July 1998, the Budget Code of the Russian Federation was adopted. Article 50 of the RF BC fixed the provision that customs duties, customs fees and other customs payments are related to tax revenues of the federal budget. IN

2000, the second part of the Tax Code of the Russian Federation is adopted, which includes VAT and excises among federal taxes and defines the elements of taxation for them.

In addition, in the period from 1993 to 2003, the following were adopted: the Civil Code of the Russian Federation (parts 1-3), the Code of the Russian Federation on administrative offenses, the Civil Procedure Code of the Russian Federation, the Criminal Code of the Russian Federation, as well as other acts of federal legislation.

As a result, by the beginning of the 2000s, it was necessary to carry out a global reform of customs legislation in order to bring it into line with the changed norms of financial (budget, tax), civil, administrative and other branches of law.

In 2003, a new Customs Code of the Russian Federation was adopted, which entered into force on January 1, 2004. As rightly noted in the literature, new code drew a line under the ten-year history of its predecessor – the Customs Code of the Russian Federation of 1993”.

Based on the foregoing, it seems possible to designate the period from July 1993 to January 1, 2004 as stage of formation of legislation on customs payments. This stage is characterized by the introduction of a large number of customs duties, which was due to the desire of the state to fill the treasury. characteristic features stages of formation are the systematic reform of legislation, including customs, as well as the adoption of new legislative acts - the Tax Code of the Russian Federation, the Budget Code of the Russian Federation, the Civil Code of the Russian Federation, etc.

A. N. Kozyrin describes three reasons for the adoption of a new Customs Code in 2003: the need to “bring Russian legislation as close as possible to the international standards that have been formed in the customs sphere”; “significant changes that have taken place in “related” areas of legislation”, as well as a change in “the view of the customs department on its relationship with participants in foreign economic activity”. Bakaeva O.Yu., in turn, notes that the need to adopt the Code was dictated by a number of factors: customs and legal norms often did not comply with the updated federal legislation; both business entities and officials customs authorities had problems in practice; customs legislation was cumbersome, as well as a large number of by-laws; there were shortcomings in the technology of the customs process.

It should be noted that in addition to the Labor Code of the Russian Federation in 2003, federal laws: "On currency regulation and currency control", "On the basics of state regulation of foreign trade activities", "On special protective, anti-dumping and countervailing measures for the import of goods".

As a result, a practically new legal framework for customs was formed, which met the requirements of generally recognized world standards, and also provided for direct regulation of legal relations in the field of customs based on the norms of the Labor Code of the Russian Federation and in a set of direct action norms. In addition, important work was done to prepare a regulatory legal framework based on the Labor Code of the Russian Federation, practice and experience in the application of international legislation.

Conceptually, the new Customs Code favorably differed from the previous one: it was formed on the basis of the Constitution of the Russian Federation, based on the norms of the International Convention on the Simplification and Harmonization of Customs Procedures; its provisions were closely linked with other branches of legislation; he took into account the directions of the customs policy of Russia in the context of the development of economic integration.

The Labor Code of the Russian Federation of 2003, unlike the Labor Code of the Russian Federation of 1993, did not fix the definition of the concept of customs payments. The legislator only listed their types, the number of which was significantly reduced:

3) value added tax levied on the importation of goods into the customs territory of the Russian Federation;

4) excise duty levied on the importation of goods into the customs territory of the Russian Federation;

5) customs fees.

Thus, the types of customs payments have been significantly reduced compared to the types of payments specified in the 1993 Labor Code of the Russian Federation.

In addition, it was found that special, anti-dumping and countervailing duties established in accordance with the legislation on measures to protect the economic interests of the Russian Federation in the implementation foreign trade goods are collected according to the rules stipulated by the Labor Code of the Russian Federation for the collection of import customs duties.

The concept of "customs fees" as a type of customs payments was not specified by the legislator. At the same time, in some articles of the Code there was a mention of certain types of customs fees (in particular, in clause 3 of article 87 of the Labor Code of the Russian Federation - on customs fees charged for customs escort).

The absence of definitions of the concepts "customs payments", "customs duty", "customs fees" should be recognized as a significant shortcoming of the conceptual apparatus of the Labor Code of the Russian Federation of 2003.

The Code fixed the concept of taxes - this is a value added tax and an excise tax levied by the customs authorities in connection with the movement of goods across the customs border in accordance with the Tax Code of the Russian Federation and the Labor Code of the Russian Federation. At the same time, the undoubted advantage of the new Code was the abolition of fees for informing and consulting.

The objects of imposition of customs duties and taxes were goods moved across the customs border, and the tax base for their calculation was the customs value of goods and (or) their quantity.

It should be recognized that the Labor Code of the Russian Federation of 2003 regulated in more detail (compared to previous legislative acts) the issues of calculating and collecting customs payments. In particular, it precisely establishes the moments of occurrence and termination of obligations for their payment; a separate chapter established the procedure and terms for their payment; the possibilities of using advance payments when paying customs duties have been significantly expanded. The issues of changing the deadline for payment of customs duties and taxes are regulated in more detail, the grounds for granting a deferral or installment plan are listed. One can positively assess the legislative regulation in the Code of advance payments.

One should agree with K. Sasov that "the new Labor Code of the Russian Federation as a whole has absorbed novelties enshrined in other regulations adopted later and regulating similar legal relations."

In connection with the above, the adoption of the Labor Code of the Russian Federation in 2003 should be defined as a timely and logical step by the legislator aimed at building a new legal framework in the field of customs taxation.

The main directions in which the customs legislation was reformed are determined by A. N. Kozyrni:

– maximum convergence with the standards existing in international practice for customs;

- creation of stable and clear rules, in accordance with which a participant in foreign economic activity builds its relations with customs, such rules that would create a customs climate at the border that is favorable for the development of business and investment processes;

– effective protection of public order and the national interests of the Russian Federation in connection with the movement of goods and vehicles across the customs border.

The adoption of the Customs Code of the Russian Federation was evidence of a change of era in the regulation of international economic relations, as well as the beginning of the transition from "customs for the government" to "customs for foreign trade participants."

It is noteworthy that the Labor Code of the Russian Federation of 2003 during the entire period of validity was systematically subjected to numerous changes and additions (several times a year). This suggests that the original version of the normative act was not perfect.

The Labor Code of the Russian Federation of 2003 was in force for almost seven years - until June 2010, when it was replaced by the Customs Code of the Customs Union (hereinafter - the Customs Code of the Customs Union). The period from January 2004 to June 2010 can be represented as stage of improvement (modernization) of the legislation on customs payments. It is important to note that in the Labor Code of the Russian Federation of 2003, issues related to customs payments are regulated in more detail than in the Labor Code of the Russian Federation of 1993.

The beginning of the 21st century is associated with the formation on the territory of the post-Soviet space of the Customs Union of Russia, Belarus and Kazakhstan within the framework of the Eurasian Economic Community. Integration processes entailed another fundamental change in customs legislation and the entire system of financial and legal regulation of customs payments.

The foundations for the formation and functioning of the Customs Union between the Republic of Belarus, the Republic of Kazakhstan and the Russian Federation were formulated in 1995, when on January 6, the heads of state signed the Agreement on the Customs Union between the Russian Federation and the Republic of Belarus in Minsk. On January 20 of the same year, the Republic of Kazakhstan acceded to this Agreement, simultaneously signing the Agreement on the Customs Union with Russia and Belarus, acting as one party.

However, the construction of real legal institutions, the signing of international treaties, which testify to the formation of the contractual and legal framework necessary for economic cooperation within the framework of such a form of integration as the Customs Union, became possible only in the course of the political agreements adopted in 2007. Thus, on October 6, 2007 years, documents were signed that are key to the functioning of the Customs Union.

In the Treaty on the Establishment of a Single Customs Territory and the Formation of the Customs Union, the Parties defined the Customs Union as a form of trade and economic integration that provides for a single customs territory. Within its limits, in mutual trade in goods originating from a single customs territory, as well as originating from third countries and released for free circulation in this customs territory, customs duties and economic restrictions are not applied, with the exception of special protective, anti-dumping and countervailing measures. The goals of creating the Customs Union were also defined: ensuring the free movement of goods in mutual trade and favorable conditions for trade of the Customs Union with third countries and the development of economic integration of member states.

In addition, a single permanent regulatory body was established - the Commission of the Customs Union, the main task of which was to ensure the conditions for its functioning and development.

In 2008 were adopted key documents aimed at the formation of integration.

The decision of the Interstate Council of the EurAsEC dated June 9, 2010 stipulates that the Customs Union is formed in three stages: preliminary (until January 1, 2010), first (until July 1, 2010) and second (until July 1, 2011).

During preliminary stage the solution of two main tasks was ensured: the completion of the preparation of the regulatory framework and the organization of a phased transfer of the agreed types of state control, with the exception of the border control, to the external contour of the single customs territory. At this time, the Treaty on the Customs Code of the Customs Union was prepared and signed.

It should be noted that when forming the legal base of the Customs Union, the experts of the customs services of Russia, Belarus and Kazakhstan were guided by the provisions of the International (Kyoto) Convention on the simplification and harmonization of customs procedures.

Period 2008–2009 characterized by an accelerated pace of work on education new form integration. At this stage, "the legal foundation for the functioning of the Customs Union" was built.

On the first stage formation of a single customs territory (from January 1 to July 1, 2010), work was carried out to exercise powers in the field of tariff and non-tariff regulation. As a result, the introduction of a single customs-tariff and non-tariff regulation was ensured; The Commission of the Customs Union was given powers in the field of customs-tariff and non-tariff regulation; the current restrictive tariff and non-tariff measures in mutual trade were cancelled. During the first stage, the following were approved and entered into force on January 1, 2010: the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union (TN VED CU) and the Unified Customs Tariff of the Customs Union (CCT CU), as well as a number of agreements in the field of non-tariff regulation.

Starting July 1, 2010 the second stage of the formation of the Customs Union, which ended on July 1, 2011. It provided for the unification of the customs territories of the Parties into a single customs territory and the completion of the formation of the Customs Union. At this stage, the TC CU was put into effect. The agreements necessary for the functioning of the single customs territory have come into legal force.

The official date of the "birth" of the Customs Union is considered to be January 1, 2010, however, it began to fully function from the beginning of June 2010 - with the entry into force of the Customs Code of the Customs Union.

However, taking into account all of the above, it can be argued that the classification of the stages of formation of the Customs Union, specified in the Decision of the Interstate Council of June 9, 2009, is not perfect.

As noted earlier, the foundations for the formation and functioning of the Customs Union within the framework of the EurAsEC were laid down in the Customs Union Agreements adopted in the period from 1995 to 2006, as well as in the Treaty on Deepening Integration in the Economic and Humanitarian Fields (1996), the Treaty on Customs Union and Common Economic Space (1999). In fact, during this period there was no construction of real legal institutions that would testify to the formation of the legal framework necessary for cooperation within the framework of the Customs Union. Therefore, the period from 1995 to 2006 can be considered the initial stage of the formation of the Customs Union.

October 2007 was marked by the signing of key documents that form the institutional structure of the Union and determine the mechanism for accession of other states to the Customs Union. In the future, until 2010, the formation of the contractual and legal framework of the Customs Union continued. Based on this, it can be concluded that the first stage in the formation of the Customs Union, including the preparation of a regulatory framework, the period from October 2007 to January 1, 2010 should be considered.

One should agree with A.N. Kozyrin that “one of the most significant events in the recent history of Russia, which entailed fundamental changes in public economic law, can rightfully be called the creation of the Customs Union within the framework of the EurAsEC ... and entry into force in 2010 of the Customs Code of the Customs Union”.

Indeed, economic integration has led to the transformation of the entire system of financial and legal regulation of customs payments. For the first time in the history of the country, three levels of sources of customs law appeared - international, union and national. Priority was given to Union legislation, national legal acts began to be applied only on issues not regulated by the Customs Code of the Customs Union. In turn, the customs legislation of the Customs Union consists of the Customs Code of the Customs Union, international treaties of the member states of the Customs Union, as well as decisions of the Commission of the Customs Union.

Another global change should be recognized as the unification of import customs duties and the distribution of duties between the budgets of the three countries. The standards for such distribution were established by a special Agreement between the states: the Republic of Belarus - 4.70%; Republic of Kazakhstan - 7.33%; Russian Federation - 87.97% (these standards remained relevant until the transition to the Economic Union and the accession of the Republic of Armenia to it from January 1, 2015).

With regard to export customs duties, they are subject to the rates established by national legislation for goods included in the consolidated list of goods formed by the Commission of the Customs Union.

The changes affected almost all provisions of the previously existing customs legislation. Nevertheless, the types of customs payments remained the same. It is established that they are paid in the currency of the state, to the customs authority of which the declaration is submitted.

The Customs Code of the Customs Union fixed the concept of customs payments. According to the document, customs duty is a mandatory payment collected by the customs authorities in connection with the movement of goods across the customs border; taxes - VAT and excise (excises) levied by the customs authorities when goods are imported into the customs territory of the Customs Union; customs fees - mandatory payments collected by the customs authorities for their actions related to the release of goods, customs escort of goods, as well as for other actions established by the Customs Code of the Customs Union and (or) national legislation. Thus, the Code changed the concept of customs fees and fixed that their types and rates are established by national legislation.

A feature of the Customs Code of the Customs Union was a large number of reference norms. This circumstance is negatively assessed by theorists and causes concern among the business community, since such a situation significantly complicates the process of law enforcement practice.

In view of the foregoing, it can be concluded that the TC TS has both advantages and disadvantages. TO positive aspects can be attributed to the fact that the Customs Code of the Customs Union is a single act for the three countries, legally and logically integral, internally agreed upon. It regulates almost all aspects of customs legal relations. This makes the customs legislation of the customs union more compact and consistent, which greatly simplifies its understanding and application.

However, the short time frame for the development and adoption of the Customs Code of the Customs Union did not have the best effect on its content, as evidenced by both the numerous changes made even before the entry into force of the Customs Code of the Customs Union, and a large number of norms that refer to national legislation.

The central place in the system of sources of the customs law of the Russian Federation was taken by the Federal Law “On Customs Regulation in the Russian Federation” adopted on November 27, 2010 (hereinafter referred to as the Law on Customs Regulation). It regulates in detail those issues of paying customs duties that the Customs Code of the Customs Union has transferred to the national level (issues of forced collection, changes in payment terms, the procedure for collecting advance payments, etc.).

It should be noted that on November 3, 2011, Russia joined the International Convention on the Simplification and Harmonization of Customs Procedures of May 18, 1973.

After the creation of the Customs Union, the economic integration of the three countries continued to develop and strengthen. On November 18, 2011, the Declaration "On Eurasian Economic Integration" was signed, in which the parties stated the successful functioning of the Customs Union of the three states and announced the transition to a new stage of integration - the Common Economic Space. The Eurasian Economic Commission (hereinafter - the EEC) was created - a single permanent body of the CU and the CES. It replaced the Customs Union Commission and began its work on January 1, 2012.

The Eurasian Economic Commission received the status of a supranational governing body. It is not subordinate to any of the governments, and its decisions are binding on the territory of the three countries. The Commission carries out its activities in such areas as customs tariff and non-tariff regulation, customs administration, enrollment and distribution of import customs duties, foreign exchange policy and others.

From January 1, 2012, in accordance with the decision of the Interstate Council of the Eurasian Economic Community dated December 19, 2011 No. 583 “On the formation and organization of the activities of the Court of the Eurasian Economic Community”, the Court of the Eurasian Economic Community began its actual activity (until that day, its functions were temporarily carried out by the Economic Court CIS).

In addition to the transition to the CES, 2012 was for Russia the year of the country's accession to the World Trade Organization. In this regard, separate legal acts were adopted that bring the customs legal framework in line with international obligations. And in August 2012, a new version of the Common Customs Tariff of the Customs Union (CCT) and a new version of the Common Commodity Nomenclature for Foreign Economic Activity of the Customs Union (TN VED CU) came into force, formed taking into account the obligations of the Russian Federation to join the WTO.

The next step in integration was the transition to the creation of the Eurasian Economic Union on January 1, 2015. The EAEU is a form of integration that ensures the freedom of movement of goods, services, capital and work force, conducting a coordinated, agreed or unified policy in the sectors of the economy defined by the Treaty on the EAEU and international treaties within the Union.

In addition, in October 2014, the Treaty on Armenia's accession to the Eurasian Economic Union was signed. Armenia will receive 1.13% of the amount of import customs duties. At the same time, the shares of Belarus decreased from 4.7% to 4.65%, Kazakhstan - from 7.3% to 7.25%, Russia - from 87.97% to 86.97%.

One cannot but agree with G. Gorshkov that “the creation of the EAEU presupposes the formation of a legislative framework of a qualitatively different level.” This statement is confirmed, in particular, by Article 6 of the said Treaty, according to which the "law of the Union" consists of:

– Treaty on the Eurasian Economic Union;

– international treaties within the Union;

– international treaties of the Union with a third party;

- decisions and orders of the Supreme Eurasian Economic Council, the Eurasian Intergovernmental Council and the EEC, adopted within their powers.

The foregoing gives grounds to believe that the reform of customs legislation will continue in the coming years. The position of S. N. Yaryshev should be supported, according to which “the Customs Union, the Common Economic Space and the EurAsEC itself are only stages on the way to the creation of the Eurasian Economic Union.”

Based on the foregoing, the period from June 2010 to the present can be designated as stage of globalization of legislation on customs payments. At this stage, the most significant changes in customs legislation took place, which is primarily associated with the creation of a single customs territory of the Customs Union. A 3-level system of legal regulation of customs payments has appeared, as well as new sources of legal regulation. The rates of import customs duties within the Union were unified, and the amounts of paid import duties were distributed among the CU countries.

Thus, the development of integration processes in Russia, Belarus and Kazakhstan can be represented as the following stages:

Stage 1 - formation of the Customs Union:

Initial stage - from 1995 to October 2007 (adoption of the Agreements on the Customs Union, the Treaty on Deepening Integration in the Economic and Humanitarian Fields, the Treaty on the Customs Union and the Common Economic Space);

The first stage - from October 2007 to January 1, 2010 (formation of the legal framework of the Customs Union; organization of a phased transfer of agreed types of state control, with the exception of border control, to the outer contour of the single customs territory);

The second stage - from January 1 to July 1, 2010 (exercise of powers in the field of tariff and non-tariff regulation of foreign trade of the Customs Union);

Third stage - from July 1, 2010 to July 1, 2011 (unification of the customs territories of the Parties into a single customs territory; completion of the formation of the Customs Union);

2nd stage - the formation of the Common Economic Space:

Preparatory stage– from July 1, 2011 to January 1, 2012 (adoption of the Declaration “On the CES”, the Treaty “On the EEC”, the decision of the Interstate Council of the EurAsEC “On the formation and organization of the activities of the EurAsEC Court”, etc.);

The main stage is from January 1, 2012 to May 2014 (the start of work of the SES bodies, the development and signing of a number of international treaties in accordance with the "Action Plan for the Formation of the Common Economic Space");

3rd stage - the formation of the Eurasian Economic Union:

Preparatory stage - from May 2014 to January 2015 (signing of the Treaty on the EAEU, development and adoption of a number of international treaties necessary for the functioning of the EAEU);

The main stage is from January 1, 2015 (the entry into force of the Treaty on the EAEU dated May 29, 2014, the development of the Customs Code of the EAEU) to the present.

It is impossible not to pay attention to the fact that the reform of the legislation on customs payments continues throughout the existence of the modern Russian state. At the same time, a stable legal base is necessary for the qualitative development of social relations. Systematic changes in legislation make it difficult to conduct foreign economic activity, since businesses have to regularly adapt to new customs regulations. Probably, the transition to the Economic Union will require another major change in the legislation on customs payments. The construction of new rules will take more than one year, so one should not expect stability in the legal framework in this area in the near future.

1.2. Formation of the revenue part of the federal budget by the customs authorities in the course of their financial activities

The issues of formation of the revenue part of the federal budget never lose their relevance, including at the present stage. In this regard, various aspects of the legal regulation of education, distribution and use of budgetary funds are of particular interest to representatives of legal science.

It should be noted that the implementation by the state of functions for the systematic formation (formation), distribution and use of monetary funds ( financial resources) in science is usually referred to as the financial activity of the state. Its goals are the fulfillment of the tasks of socio-economic development, maintaining the security and defense capability of the state, as well as financing the activities of state bodies.

For the first time, the concept of the financial activity of the state was introduced into scientific use in 1952 by M.A. state power and public administration in the field of mobilization of monetary resources and their distribution”. Later it was formulated by E. A. Rovinsky as a concept. At the present stage of development of financial law, this category was studied in detail in the works of A. A. Pilipenko, E. D. Sokolova, R. V. Shagieva, S. A. Nishchimna, T. G. Lukyanova, E. V. Kudryashova, D A. Lisitsyna and others.

An analysis of the legal literature shows that most definitions of the concept of "financial activity of the state" do not contain significant differences. For example, M. V. Karaseva understands the financial activities of the state and municipalities as "a process of systematic formation, distribution and use of financial resources through their monetary funds to fulfill the tasks." A similar understanding of financial activity is contained in other works. Sattarova N.A. draws attention to the fact that the final goal of such activities is to “cover the costs of socially ordered programs”.

A great contribution to the study of the financial activities of the state was made by E. D. Sokolova. The author considers the financial activity of the state as the activity of its bodies for the implementation of financial policy in the process of distribution and redistribution of the social product (including part of the national income of the society). Such actions are implemented through the formation, distribution (redistribution) and use of centralized and decentralized funds of funds necessary to finance the tasks and functions of state bodies.

Some scientists attribute financial activity to the varieties of public administration carried out by state bodies of all branches of government. Bescherevnykh V. V. notes that the financial activity of the state in its content, methods and forms is a kind of executive and administrative management activity and is carried out by government bodies. Khudyakov A.I., analyzing the relationship between the concepts of "financial activity" and "financial management", believes that the first concept is used mainly in the financial and legal literature, and the concept of "financial management" is characteristic of administrative law. According to the author, public relations that arise in the process of financial activities of government bodies are administrative and legal.

The point of view of M.V. Karaseva that “everything related to the financial activities of the state, it is advisable to study (research) within the framework of one legal science - financial law” seems to be correct, since outside the actual management of finances it ceases to exist as a type of state activity . At the same time, what was said "does not deny the fact that financial management can be the subject of study of administrative and state law."

S. A. Nishchimnaya believes that financial activity is a kind of state activity that is carried out in a legal form. At the same time, such a form is “management of society by government bodies through the enactment of legal acts”.

In the science of financial law, it is customary to distinguish between legal and non-legal forms of the state's financial activities. D. A. Lisitsin in his dissertation research substantiates that non-legal forms (holding meetings, issuing instructions from financial and tax authorities, financial and economic analysis, planning, forecast), although they do not have legal significance, still create prerequisites for the implementation of legal forms financial activity. TO legal forms the author relates:

1) issuance of legal acts; 2) issuance of individual legal acts; 3) the conclusion of contracts that mediate economic relations associated with the collection and expenditure of state funds; 4) the implementation by the state of its rights and obligations as a subject of a specific legal relationship arising in the course of financial activity; 5) bringing persons who have committed offenses in the sphere of financial activity of the state to legal liability.

An analysis of the legal literature gives grounds to assert that the financial activities of the state include three types of actions - the collection, distribution and use of funds.

Methods for the implementation of financial activities in the science of financial law are traditionally divided into two main groups: methods of collecting funds and methods of their distribution (redistribution) and use. At the same time, the most important method of collecting funds is the forced method, which involves the establishment of taxes and fees. It is characterized by the mandatory nature of the withdrawal of funds. Forced collection also includes the payment of non-tax revenues generated, in particular, from the provision of paid services, the use of state property, as a result of the application of legal liability measures and in other cases of forced withdrawal. In addition to the above, the method of voluntary contributions is also used: the purchase of state valuable papers, donations, contributions to credit organizations etc.

The peculiarities of the financial activity of the state include the fact that it is carried out by state bodies of three branches of government - both executive, legislative and judicial. At the same time, customs authorities are full-fledged subjects of the financial activity of the state. As G. V. Matvienko rightly notes, legal relations connected with “payment of customs duties “serve” the fiscal tasks of the state”.

It should be pointed out that over the past five years, budget revenues of the Russian Federation have been steadily growing (Table 1). The most important sources of replenishment of the revenue part of the federal budget are customs payments. Since 2008, the share of customs payments has consistently been more than 50% of the total amount of federal budget revenues.

Table 1

Budget revenues of the Russian Federation in 2011–2015

Federal Customs Service of Russia, billion rubles

11 121 358 590,0

11 367 652 622,6

12 914 597 199,0

12 855 540 621,1

12 906 429 980,0

13 019 939 484,9

14 238 774 490,0

15 082 360 651,0

The forecast of federal budget revenues, including customs payments, is enshrined in the Main Directions of Budget Policy for 2015 and planning period 2016 and 2017 and is summarized in Table. 2.

table 2

Forecast of federal budget revenues from customs payments for 2015–2017, billion rubles

Attention is drawn to the fact that, according to the data presented, the amount of projected revenues from customs payments should increase annually.

One should agree with A. G. Paul that “the nature of forecast indicators of budget revenues can affect the rights and obligations of administrators of budget revenues. If the forecast indicators of budget revenues are made mandatory, it will turn out that administrators of budget revenues must comply with these instructions. Accordingly, the receipt of revenues in the budget in a smaller amount than provided for in the law (decision) on the budget can be considered as an offense. The author's suggestion "to unequivocally determine that the forecasted volume of income is precisely a forecast, and not a binding instruction requiring these indicators to be fulfilled (achieved)" seems to be absolutely reasonable.

It should be noted that in accordance with the Strategy for the Development of the Customs Service of the Russian Federation until 2020, one of the main strategic directions for the development of the customs service is to improve the fiscal function. At the same time, the target indicators of this direction are:

1) the level of fulfillment of the projected task on administered income by the customs authorities to the federal budget (not less than 100 percent annually);

2) the share of customs payments returned to payers in connection with the satisfaction of complaints of participants in foreign economic activity against a decision or action (inaction) of the customs authority or its official, in the total amount of paid customs payments (no more than 5 percent annually);

3) the share of customs payments collected by the customs authorities of the Russian Federation in the total volume of customs payments additionally accrued by the customs authorities of the Russian Federation as a result of ongoing verification activities (from 72 percent in 2013 to 80 percent by 2020).

At the same time, it seems necessary amend the Strategy and exclude from the list of target indicators in this area the level of fulfillment of the projected task on revenues administered by the customs authorities to the federal budget (at least 100 percent annually) for the following reasons.

Of course, the level of their receipt in the federal budget directly depends on the quality and efficiency of the administration of customs payments by customs authorities.

However, it should be recognized that other factors that are not related to the quality of work of the customs authorities also have a great influence on the collection of payments. For example, during the economic crisis, with a decrease in trade, the amounts of customs duties paid also decrease at the same time. Insofar as this indicator affects the assessment of the work of customs authorities, it is obvious that the desire to meet the indicators can negatively affect the quality of administration. The indicator under consideration is a factor that inclines customs officers to abuse their rights.

On the contrary, in case of an increase in trade turnover, the low quality of administration of customs payments will not be revealed due to the high collection of payments due to an increase in the number of goods transported across the border and subject to customs payments.

According to the Federal Customs Service, as of December 30, 2014, the amount of revenue administered by the customs authorities and accounted for under federal budget revenue items from foreign economic activity amounted to 7,008.14 billion rubles. This exceeds the amount of funds transferred by the FCS of Russia in 2013 (6,564.56 billion rubles) by more than 442.78 billion rubles, or 6.74%. The foregoing testifies to the significant role of customs authorities in the implementation of the financial activities of the state.

In this regard, of particular scientific interest is the concept of the financial activities of the customs authorities as an integral part of the financial activities of the state, substantiated by O. Yu. Bakaeva in her dissertation research. According to this concept, the financial activity of the customs authorities is the activity that they carry out in the process of formation, distribution and use of the financial resources of the state in the implementation of the functions assigned to them (fiscal and law enforcement); its goals are to form the revenue side of the budget and promote the development of foreign trade.

The position of this author regarding the division of the financial activities of the customs authorities of Russia into two directions seems to be justified. The first direction is fiscal. It involves the creation of state funds in the process of implementation by the customs authorities of the function of collecting customs payments. At the same time, fines, penalties, and arrears collected by the customs authorities (the result of financial and legal sanctions) enter the country's budget system. The above indicates that the customs authorities form the revenue part of the federal budget as a result of their implementation of law enforcement functions.

The second direction follows from their powers as administrators and recipients of budgetary funds. Thus, the Federal Customs Service of Russia receives budgetary funds and sends them to regional customs departments, customs, customs posts, etc. This direction(distribution and use of funds) is secondary to the fiscal function, but it has a significant impact on it. Underfunding of customs authorities, irrational spending of available funds entail problems associated with attracting customs fiscal revenues to the budget.

The Budget Code of the Russian Federation in Article 6 defines the budget as a form of formation and spending of funds intended for financial support of the tasks and functions of the state and local self-government. The legislator also clarifies the definition of the concept of budget revenues - these are funds received by the budget, with the exception of those funds that are sources of financing the budget deficit. It has been established that budget revenues are divided into tax revenues, non-tax revenues and gratuitous receipts.

The imposition of customs payments is based on constitutional norms. In accordance with Art. 57 of the Constitution of the Russian Federation, everyone is obliged to pay legally established taxes and fees. Issues of establishing, paying, collecting, securing customs payments are regulated by acts of customs and other branches of legislation.

In the Customs Code of the Customs Union, the legislator does not define the concept of customs payments, but lists their types:

1) import customs duty;

2) export customs duty;

3) value added tax levied on the importation of goods into the customs territory of the Customs Union;

4) excise tax (excises) levied (levied) when goods are imported into the customs territory of the Customs Union;

5) customs fees.

In 2014, in the structure of revenues administered by the customs authorities, export customs duties prevailed and amounted to 4,637.1 billion rubles, or 65.3%, as well as VAT, which amounted to 1,631.0 billion rubles, or 23%.

The share of import customs duties was 568.1 billion rubles (8%), excises on the import of goods - 60.1 billion rubles (0.85%), customs duties, taxes paid by individuals - 24.4 billion rubles (0.35%). %), customs fees - 16.4 billion rubles (0.23%), recycling fee - 43.7 billion rubles (0.6%), export customs duties paid in accordance with the Agreement on the Procedure for Payment and Enrollment of Export Customs Duties (other duties, taxes and fees having an equivalent effect) when exporting crude oil and certain categories of goods produced from oil from the territory of the Republic of Belarus outside the customs territory of the Customs Union, dated December 9, 2010 - 110.1 billion rubles (1.55 %), other payments - 9.7 billion rubles (0.14%).

The amount of oil and gas revenues received by the federal budget in 2014 and administered by the customs authorities amounted to 4,597.0 billion rubles, which is 14% higher than in 2013.

It is noteworthy that in Part 1 of Art. 51 of the RF BC, the legislator classifies customs duties and customs fees as non-tax revenues transferred to the federal budget according to the standard of 100%. In turn, VAT and excises are tax revenues of the budget.

At the same time, the institution of customs payments is a traditional institution of Russian customs law. It is a separate group of legal norms aimed at regulating legal relations for "establishing, calculating, paying, collecting, securing, collecting and transferring customs payments to the revenue side of the budget system."

One should agree with N.I. Zemlyanskaya that the indicated legal institution is intersectoral in nature, since it is regulated by the norms of various sectoral affiliations (constitutional, international, civil law, and others). At the same time, it is most closely associated with tax and budget law - sub-branches of financial law.

IN scientific literature the concept of "customs payments" is being developed quite successfully, scientists offer various interpretations of this term, identify signs of customs payments in order to fill the legislative gap. So, E. P. Kovalenko understands customs payments as mandatory payments that are transferred to the budgets of the member states of the Customs Union, fixed by the Customs Code of the Customs Union and the national legislation of the states on taxes and fees. The author draws attention to the fact that they are collected not only by customs, but also by tax authorities, and are paid by persons involved in the process of moving goods across the customs border, as well as performing actions related to such movement.

Most authors define customs payments as a system of mandatory payments. Zemlyanskaya N. I. considers them as a system of mandatory payments established by the customs and tax legislation of the Russian Federation, and indicates that they are collected only by customs authorities in connection with the movement of goods across the customs border, and they are transferred to the budget system of the Russian Federation. The author explains that this definition "does not pretend to be the most complete reflection of their features."

The opinion of M. N. Sorokina that it is necessary to distinguish between the concepts of “customs payments” and “payments provided for by customs legislation” is fair, since they are correlated as a part and a whole. The second concept also includes funds from the sale of confiscated property, and financial sanctions (fines, penalties), interest for granting deferrals and installment payments for customs payments.

AI Ashmarin presents customs payments (tax and non-tax) as "a special institution of parafiscality (quasi-tax payments)". The author substantiates this provision by the fact that customs payments are a category that is compared with both non-tax and tax revenues of the budget, each of which is of a “quasi-fiscal nature”. In his opinion, the system of customs payments includes two subsystems: first, these are tax payments (VAT and excises); secondly, non-tax payments (customs duties and customs fees). Ashmarin A.I. draws attention to the uniform differences between VAT and excises levied on the importation of goods into the customs territory from ordinary VAT and excises (in particular, they are one-time in nature, there is no tax period). Based on the analysis of the economic essence of customs duties and fees, he comes to the conclusion about the tax nature of these payments.

However, para-fiscal payments in the legal literature are understood as “mandatory payments collected on the basis of a requirement of public authority to cover the costs of performing delegated public functions and credited directly to the persons performing these functions, and not to the budget or other centralized public funds.”

In accordance with the above, the position of A. I. Ashmarin seems unfounded, since, in accordance with the RF BC, customs payments are credited to the federal budget.

In connection with the rapid development of integration processes and, as a result, the globalization of customs legislation, customs payments have acquired new features.

Based on the analysis of the current legislation and scientific views, it is possible to single out the features of customs payments that are characteristic of each of their varieties: 1) mandatory; 2) three-level legal regulation, including international, union and national levels; 3) establishment by customs and tax legislation; 4) receipt in the revenue part of the federal budget; 5) transboundary character; 6) collection by the customs authorities of the EAEU Member States as part of their financial activities; 7) ensuring payment by coercive force of the state.

Let's take a look at each of these features.

1. Mandatory. It is based on the constitutional obligation to pay legally established taxes and fees (a similar rule is also established in Part 1, Article 3 of the Tax Code of the Russian Federation). Integration processes and the formation as a result of the Eurasian Economic Union have led to major changes in the legislation on customs payments. A single customs territory was created, and goods move freely within it. It has been established that customs payments are collected when goods are moved across the customs border of the Customs Union. At the same time, customs duties (other duties, taxes and fees having an equivalent effect) are not collected within the common customs territory for the three countries, the Common Customs Tariff of the EAEU is in force, goods are subject to indirect taxes.

2. Three-level legal regulation, including international, union and national levels. The separation of the international and union levels of legal regulation is rather conditional, since the level of the EAEU is also international. However, such a division seems necessary in order to understand the peculiarities of the legal nature of normative acts within the integration, building them according to their legal force (this issue was studied in detail in paragraph 1.3 of Chapter 1 of this work).

3. Establishment of customs and tax legislation. This sign is due to the dual legal nature of indirect taxes: on the one hand, they are customs payments, on the other hand, the legislator classifies them as federal taxes. Currently, the Customs Code of the Customs Union establishes general provisions on customs payments, the procedure and terms for their payment, calculation rules, issues of enforcement, etc. In turn, the Tax Code of the Russian Federation determines the elements of VAT and excise taxation.

4. Receipt in the revenue part of the federal budget. In accordance with Art. 51 of the RF BC, customs duties and customs fees are transferred to the federal budget according to the standard of 100%. VAT and excises are classified as federal taxes and go to the federal budget in full. At the same time, the amounts of import customs duty are credited to a special unified account, after which they are subject to distribution among the EAEU member states. In this regard, customs payments are classified as public finance.

5. Cross-border character. It is due to the fact that the obligation to pay them arises only in connection with the movement of goods across the customs border of the Customs Union. Note that in the Customs Code of the Customs Union the legislator uses the term "customs border of the Customs Union". However, in Part 2 of Art. 101 of the Treaty on the EAEU dated May 29, 2014 clarifies that until the entry into force of the Customs Code of the EAEU, the concepts of "customs border of the Customs Union" and "customs border of the EAEU" should be considered equivalent.

In accordance with Part 1 of Art. 71 of the Treaty on the EAEU dated May 29, 2014, goods moved within the Union are also subject to indirect taxes. The rules for collecting indirect taxes within the EAEU are regulated in sufficient detail by the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, rendering services, which is an integral part of the Treaty.

At the same time, the Customs Code of the Customs Union refers to customs payments only those VAT and excises that are levied when goods are imported into the customs territory of the Customs Union. The collection of VAT and excises when moving goods from the territory of third countries is carried out by the customs authorities.

Based on the literal interpretation of the law, it is logical to single out two types of indirect taxes: levied within the integration entity; collected when moving goods across the customs border of the Customs Union.

In addition, it can be concluded that only the second type of indirect taxes applies to customs payments. This approach is proposed to be recognized as an understanding of customs payments in a narrow sense. In a broad sense, customs payments should also include indirect taxes levied within the Eurasian Economic Union.

In the scientific literature, there is an opposite point of view, according to which the concept of customs payments includes indirect taxes levied by tax authorities when goods are moved within the Customs Union. In particular, I. S. Nabirushkina notes that “the territory of the CU includes the territories of the member states, that is, in addition to the customs border of the CU, there are also state borders of the participating countries: Russia, Belarus and

Kazakhstan… Collection of indirect taxes (according to the legislation of the Customs Union) is carried out both when goods are moved across the customs border of the Customs Union, and when goods are moved inside the Customs Union across the state border of a member state. Thus, we can say that customs payments are a condition for the movement of goods across the border (both customs and state) of the Customs Union.

In this regard, the legislator needs to resolve this issue in the new Customs Code of the EAEU in order to eliminate various legal understandings.

6. Collection by the customs authorities of the EAEU Member States as part of their financial activities. According to paragraph 4 of part 1 of Art. 12 of the Law on Customs Regulation, the collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs fees are assigned to the main functions (duties) of the customs authorities. Payments are collected in the process of implementation by the customs authorities of the fiscal direction of financial activity.

7. Ensuring the payment of customs duties by the coercive power of the state. In case of non-payment or incomplete payment of customs payments within the established time limits, their enforcement is applied, which refers to one of the varieties of state coercion. In addition, for evasion of payment of customs duties, criminal liability, and violation of the terms of payment of customs payments entails administrative responsibility.

Based on the foregoing, it can be concluded that customs payments should be considered as obligatory payments collected by the customs authorities as part of their financial activities in connection with the movement of goods across the customs border of the Customs Union, established by the customs legislation of the Customs Union, tax and customs legislation of Russia, which are revenues of the federal budget of the Russian Federation. This approach should be recognized as an understanding of customs payments in a narrow sense. IN broad sense customs payments should also include indirect taxes levied within the Eurasian Economic Union.

In addition, different scientific approaches to the definition of the concept of "customs payments" are primarily due to different understanding of the legal nature of customs duties. For this reason, in order to define the concept of "customs payments", clarify its legal nature and identify signs, it is necessary to give a legal description of the types of such payments.

In the system of customs payments, the central place is occupied by customs duty, the most widely used by the state as a tool for regulating foreign economic activity.

Customs duty is one of the tools for regulating trade and influencing the country's economy, therefore it performs two main functions: fiscal and protectionist (the use of anti-dumping and countervailing duties).

Customs Code of the Customs Union in paragraph 25 of Part 1 of Art. 4 fixed the definition of the concept of customs duty - these are mandatory payments levied in connection with the movement of goods across the customs border of the Customs Union.

The definition of this concept is contained in Art. 5 of the Law of the Russian Federation "On the customs tariff", according to which the customs duty is a mandatory payment to the federal budget collected by the customs authorities in connection with the movement of goods across the customs border of the Customs Union and in other cases determined in accordance with international treaties of the member states of the Customs Union and (or) the legislation of the Russian Federation.

It is important that the definition of customs duty, enshrined in national legislation, not only does not contradict the definition given in the Customs Code of the Customs Union, but also develops and clarifies it.

Based on the legislative definition, it can be concluded that customs duties have all the common features of customs payments.

Note that in the science of financial law for a long time there has been discussion regarding the legal nature of the customs duty. Two points of view usually prevail: some authors consider customs duties as a kind of indirect tax, others insist on the non-tax nature of these payments.

Pre-revolutionary jurisprudence basically recognized the tax nature of the customs duty. A number of lawyers and economists of the Soviet period considered the customs duty as a type of indirect taxes. However, in the 70s of the XX century, E. A. Rovinsky formulated a different point of view on classifying customs duties as a group of non-tax revenues. N. I. Khimicheva began to develop the same position in the future.

Despite the numerous changes in the legislation on customs duties that have already occurred in modern Russia, the dispute does not subside, on the contrary, it is being developed by contemporaries.

It should be pointed out that in 2004 a Federal Law was adopted that excluded the customs duty from Art. 13 "Federal taxes and fees" of the Tax Code of the Russian Federation. In and. 1 st. 51 of the RF BC, the legislator fixed that non-tax revenues of the federal budget are formed, among other things, at the expense of customs duties and customs fees, which indicates that customs duties are classified as non-tax revenues to the budget.

Despite these changes made to the legislation, many authors still believe that the customs duty is a tax income (Kozyrni A.N., Troshkina T.N., Sukharchuk I.L.).

Supporters of the concept of customs duty as a tax give the following arguments:

- the tax characteristics of the customs duty are to ensure the obligatoriness of its payment by the coercive power of the state; non-identity of payment for granting any rights or conditions for the commission by state bodies in the interests of the taxpayer of any legally significant actions; transfer of funds received from its collection to the federal budget, and not to finance specific public expenditures;

- the customs duty is a quantitative payment, the principle of equivalence inherent in non-tax payments;

- it is of a general nature and does not serve for any special purposes or special tasks, which allows us to speak of its individual gratuitousness;

- the purpose of their introduction is to replenish the revenue side of the budget, that is, the duty principle inherent in non-tax payments is violated;

- participation in foreign trade turnover is one of the components of the right to free enterprise, which cannot be made dependent on the payment of any payment.

A reasoned view of the customs duty as a kind of tax payments is contained in the monographic study by A. N. Kozyrin. The author notes that the customs duty has all the main features and features of the tax, in particular, “free payment, non-equivalence and irrevocable tax”.

K. A. Sasov notes that customs payments have significant tax characteristics: “they are paid within the framework of state-power relations; their payment is obligatory; payments have most of the signs of taxes and fees ”(Article 8 of the Tax Code of the Russian Federation). It is difficult to agree with the author's statement that "no one doubts the tax nature of customs payments", since many researchers do not recognize the tax nature of one of the varieties of customs payments - customs duties.

The difference between a customs duty and a tax was formulated by N. I. Khimicheva: “Customs duty is a kind of payment for obtaining the right, that is, it has an individually compensatory character.” The author draws attention to the fact that tax payments, unlike customs duties, are characterized by the regularity of payment. The position of N. I. Khimicheva is supported by E. Yu. Gracheva and E. D. Sokolova.

The conclusion about the special place of the customs duty in the system of mandatory payments and its non-tax nature is shared by other scientists (O. Yu. Bakaeva, N. I. Zemlyanskaya, M. N. Sorokina, M. V. Kalinin, I. A. Tsindeliani, R N. Cherlenyak).

So, I. A. Tsindeliani argues that the customs duty should not be considered as a tax payment, “since it refers to measures for the operational regulation of foreign economic activity ... aimed at rationalizing the commodity structure of the import of goods into the Russian Federation, maintaining a rational ratio of export and import of goods, foreign exchange income and expenses on the territory of the Russian Federation, protection of the economy of the Russian Federation from the adverse effects of foreign competition, ensuring conditions for the effective integration of the Russian Federation into the world economy” .

N. I. Zemlyanskaya denies the tax nature of this payment, insists on its duty nature. The author points out the need for its delimitation both from taxes and from fees. Customs duty is distinguished from taxes by its reimbursable nature, irregularity, and the possibility of delegating the right to pay it to any interested parties. Compared to fees, the said payment is not equivalent.

Bakaeva O.Yu. critically analyzes diametrically opposed scientific views on this issue, which consist both in classifying it as indirect taxes and including it in the number of fees. Based on the analysis of the legal nature of the customs duty and its types, the author concludes about the dualistic nature of its essence: this category is considered both as a protective tool and as a source of government revenue.

Sorokina M. N. argues that the customs duty is always associated with either the import or export of goods; reimbursable; different target orientation; non-equivalent; unlike most taxes, it is an irregular payment. A similar position is held by M.V. Kalinin.

In turn, R.N. Cherlenyak notes that the legislator classifies the customs duty as a non-tax revenue of the state on formal grounds: it does not contain all the elements of taxation provided for in Art. 17 of the Tax Code of the Russian Federation (no tax period and tax rate).

Summing up, we note that the position of scientists on the non-tax nature of the customs duty seems to be the most reasonable. However, in the scientific literature, insufficient attention is paid to the differences in the legal characteristics of import and export customs duties. Meanwhile, these differences should be recognized as significant.

Note that the classification of customs duties and their rates can be made on various grounds. For example, M.N. Sorokina developed her own classification of customs duties and their rates:

1) according to the method of determining the rates of customs duties, they are divided into ad valorem, specific and combined;

2) according to the nature of the foreign trade operation, customs duties are divided into import (import), export (export), transit;

3) depending on the functional purpose, there are fiscal and protectionist customs duties;

4) based on the country of origin of goods, the rates of customs duties can be basic (minimum), preferential (preferential), maximum, punitive;

5) in the order of introduction, ordinary and particular customs duties are distinguished;

6) according to the size of the customs duty rates are differentiated into high, medium and low;

7) taking into account the nature of consolidation, autonomous and conventional duties are distinguished.

8) according to the validity period, the rates of customs duties are permanent and temporary.

It is noteworthy that the Treaty on the EAEU in Part 2 of Art. 25 fixes the definition of the concept of import customs duty. It is understood as a mandatory payment collected by the customs authorities of the Member States in connection with the importation of goods into the customs territory of the Union. It is important that this definition does not conflict with the definition of customs duty, enshrined in the Customs Code of the Customs Union.

An important issue of our analysis is the features of the legal nature of the import customs duty, which distinguish it from both the export duty and other types of customs payments.

First, by general rule for import customs duties apply rates, established by the Common Customs Tariff of the Eurasian Economic Union. With regard to export duties, they are subject to the rates established by national legislation for goods included in the consolidated list formed by the Commission of the Customs Union in accordance with agreements governing the application of export customs duties in relation to third countries. At the same time, the Parties strive to unify the lists of goods and the rates of export customs duties.

The situation in which the subjects of foreign economic activity must be guided not only by the current norms of the Customs Code of the Customs Union, but also by the national legislation of the member countries of the Union, significantly complicates the work. Based on this, we believe that the specified unification of the lists of goods and rates of export customs duties will significantly facilitate the task, primarily for the subjects of economic activity positive impact on law enforcement practice.

Second, import duties are subject to distribution between countries Eurasian Economic Union. For export customs duties, taxes and customs fees, such a distribution mechanism is not provided, they are transferred in full to the budget of the respective Party.

Third, import duties credited in national currency to a single account authorized body of the Party in which they are payable, including in the event of their recovery. As for export duties, there is no such procedure for them. They are transferred directly to the budget of each Party.

Fourth, import duties cannot be counted in payment of other payments and are paid to a single account in separate settlement (payment) documents (instructions). Despite this, taxes and fees, as well as other payments received on a single account, can be offset against the payment of import customs duties.

Summing up the comparative legal analysis, we can conclude that the import customs duty in the conditions of the Eurasian Economic Union has features that distinguish it from other types of customs payments, including the export duty.

Customs payments also include value added tax and excises, levied on the importation of goods into the customs territory of the Customs Union. Their main feature should be recognized as belonging to two systems of mandatory fiscal payments established by the legislator. So, on the one hand, the Customs Code of the Customs Union includes them in the number of customs payments (thus they form a group of tax customs payments), and on the other hand, they are included in the system of taxes and fees in force in the Russian Federation (they are federal taxes).

These payments are significant sources of replenishment of federal budget revenues. Their main features are:

1) mandatory nature;

2) inclusion in the tax revenues of the federal budget;

3) payment (collection) when goods are imported into the customs territory;

4) establishment of the procedure for their calculation, collection both by the norms of the customs legislation of the Customs Union and tax legislation.

Until January 1, 2015, the legal basis for the collection of VAT and excises in mutual trade in the Customs Union, in addition to the Customs Code of the Customs Union, was: Agreement dated January 25, 2008 "On the principles of collecting indirect taxes on the export and import of goods, performance of work, provision of services in the Customs Union", Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods in the Customs Union, Protocol on the procedure for collecting indirect taxes when performing work, rendering services in the Customs Union.

These documents became invalid due to the entry into force on January 1, 2015 of the Treaty on the EAEU dated May 29, 2014. Taxes and taxation are covered in Section XVII of the new Treaty and Annex No. 18 to the Treaty - the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, and rendering services. Article 72 of the Treaty reveals the principles of levying indirect taxes in the EAEU Member States. This should be recognized as an undoubted advantage of the new legislative structure.

It has been established that the collection of indirect taxes in mutual trade in goods is carried out according to the principle of the country of destination. This principle provides for the application of a zero VAT rate and (or) exemption from excise taxes when exporting goods, as well as taxing them with indirect taxes when importing.

When goods are imported from the territory of a Member State, indirect taxes are levied by the tax authorities of the state into whose territory the goods are imported. A different rule may be established by national legislation in terms of goods subject to labeling with excise stamps (accounting and control stamps, signs).

The rates of indirect taxes in mutual trade when importing goods should not exceed the rates imposed on similar goods when they are sold on the territory of this state.

Indirect taxes are not levied on the import of goods that: 1) are not subject to taxation (are exempt from taxation) upon import; 2) are imported by individuals not for the purpose of entrepreneurial activity; 3) are imported from the territory of a Member State in connection with a transfer within the same legal entity.

Professor Bakaeva O.Yu. highlights the following principles of indirect taxation, taking into account the customs and legal specifics and Russia's participation in integration processes:

1. Universality and equality.

2. Establishment at the supranational (union) and national levels

3. Combination of customs and tax legal bases.

4. Collection in the country of destination.

5. Administration of both tax and customs authorities.

6. Proportionality of taxation.

7. Possibility of VAT refund.

In accordance with the Protocol on the Procedure for the Collection of Indirect Taxes, indirect taxes are VAT and excises (excise tax or excise duty). The concept of "indirect taxes" is also used in a number of decisions of the Eurasian Economic Commission (Commission of the Customs Union). The current Russian legislation does not contain a definition of the concept in question.

Although today in the science of financial law the need to divide taxes into direct and indirect is beyond doubt, it is worth noting that the issue of legislative consolidation of the category of "indirect taxes" is the cause of discussion among both theoretical scientists and practitioners.

A number of researchers believe that indirect taxes are unfair by their legal nature, since they do not take into account the real solvency of the actual taxpayer. However, one should agree with the opinion of A. A. Batarin, according to which indirect taxes at the moment, by their legal design, are not discriminatory.

The concept of "indirect taxes" is actively used in the practice of the Federal Tax Service, the Federal Customs Service, the Ministry of Finance of the Russian Federation and others. federal bodies executive power. In addition, it is often used in judicial and law enforcement practice, in international treaties of the Russian Federation, in the decisions of the Eurasian Economic Commission.

Based on this, we believe that fixing the definition of this concept at the legislative level seems necessary and appropriate.

In addition, the proposal of S. A. Kochkalov “to make additions to Chapter 21 of the Tax Code of the Russian Federation, by including Art. 143.1 "The concept of value added tax"".

The Economic Court of the CIS, in its decision of December 21, 1995, notes that “at present, in most economic and legal doctrines, the point of view prevails, according to which taxes (profit tax, property tax, VAT, excise duty, customs duty, income tax and others) are divided into direct and indirect, based on the method of their collection. From these positions direct tax is a tax that is paid by the subject of taxation, indirect - tax, the economic burden of which is placed on the buyer when he purchases products (goods, works, services), since it is established as a surcharge on the price or tariff.

In its decisions, the Constitutional Court of the Russian Federation has repeatedly referred to the analysis of the features of the value added tax and pointed out that VAT is a form of withdrawal to the budget of a part of the value added created at all stages of production and defined as the difference between the cost of goods, works and services sold and the cost of material costs, classified as production and distribution costs, is indirect tax (consumption tax).

Taxes perform a variety of functions, in particular, stimulate economic activity, on the one hand, and provide the necessary amount of funds to cover national needs, on the other hand.

We should agree with M. V. Kalinin that “VAT and excises represent a separate group of customs payments that are of a tax nature, perform fiscal and regulatory functions, and are levied in accordance with the requirements of tax and customs legislation.”

We emphasize that VAT and excises collected by the customs authorities in the course of their financial activities are important sources of formation of the federal budget revenue.

In the legal literature, the great importance of VAT for the formation of state revenues was correctly noted, since “in terms of budget revenues, it is second only to corporate income tax and amounts to 33%. Thus, the correct conclusion is that "the fiscal significance of VAT is large."

The most significant differences between VAT and excise tax are that the latter, firstly, is “tied” to a specific list of goods enshrined in the Tax Code of the Russian Federation, and secondly, it is paid by the manufacturer of excisable goods or by a person performing foreign trade operations once, and not every time from turnover.

Bakaeva O.Yu., based on the analysis of the legal nature of VAT and excise taxes, formulated their features:

- Firstly, the legal basis for levying VAT and excises is established by the provisions of the Customs Code of the Russian Federation and the Tax Code of the Russian Federation. The complexity of the branch of customs legislation is reflected, in particular, in its tax and legal aspects;

- secondly, these payments have the features of indirect taxes, since their legal and physical payers do not coincide;

- thirdly, in the field of customs, VAT and excises are paid, as a rule, when goods are imported into the territory of the Russian Federation, which means that they are directly related to such movement.

VAT and excise taxes can be called territorial taxes, since they are generally subject to the operations of importing goods into the customs territory of Russia;

- fourthly, in customs legal relations this group payments is a derivative of the customs duty, i.e. VAT and excises are paid only if the customs duty is paid. At the same time, these taxes are deprived of the sign of regularity, since they are levied in connection with the fact of displacement;

– Fifthly, the studied indirect taxes are federal. They are credited to the budget of the Russian Federation on the basis of Art. Art. 12, 13 of the Tax Code of the Russian Federation and are important components of its revenue side.

Zemlyanskaya N.I. also highlights the signs of VAT and excises:

- have a tax nature, regardless of the element of which system of fiscal payments they are;

- are charged only when goods are imported into the Russian Federation;

- are regulated simultaneously by the norms of tax and customs legislation;

- are not compensatory in nature;

- do not have a tax period;

- the main functional load is to fill the budget system with revenues, which does not exclude their use as border equalizing taxes in order to create equal competitive conditions for domestic and imported goods.

In accordance with the Treaty on the EAEU, the collection of indirect taxes will continue according to the principle of the country of destination. The functions of collecting indirect taxes in the EAEU member states are still carried out by the tax authorities.

The most difficult and important issue is the need to unify the rates of the taxes in question. Thus, the collection of indirect taxes is based on the principle of the country of destination, exports are subject to VAT at a rate of 0%. When importing goods, the rate applicable in the importing country is applied, while in the Republic of Kazakhstan it is 12%, in the Republic of Belarus - 20%, in the Russian Federation - 18%. Due to low tax rates and benign tax administration, Kazakhstan is more attractive for business than Russia and Belarus.

This issue has remained unresolved for several years. It seems that when forming the legal framework of the Eurasian Economic Union, it should be analyzed in order to create equal conditions for doing business. In addition, the simplification of the procedure for paying VAT and excises will contribute to their effective administration.

Customs fees are included in the number of customs payments. According to Part 1 of Art. 72 of the Customs Code of the Customs Union, they are mandatory payments collected by the customs authorities for their actions related to the release of goods, customs escort of goods, and for other actions established by the Customs Code of the Customs Union and (or) the legislation of the Member States of the Customs Union.

Part 1 Art. 123 of the Law on Customs Regulation specifies that customs fees are obligatory payments collected by customs authorities for their actions related to the release of goods, customs escort of goods, storage of goods. The above provision is an innovation, since, in accordance with the 2003 Labor Code of the Russian Federation, customs fees were paid for the clearance, storage and escort of goods.

In the legal literature, the customs fee is understood as a type of customs payments that are of a non-tax nature and represent a fee charged by the customs authorities for their actions related to the release of goods, customs escort of goods, as well as for other actions established by the Customs Code and (or) legislation member states of the Customs Union.

Kalinin M.V. understands the customs fee as a “mandatory non-tax contribution” and believes that its main purpose is to cover the costs of customs clearance, storage and escort of goods transported across the customs border of the Russian Federation.

Denisova A. Yu. formulates three essential features of customs fees: "fiscal collection, the mandatory nature of the payment of the fee, as well as the compensatory nature of the alienation of material goods upon payment of the fee."

I. V. Milypin dwells in more detail on the signs of customs duties. The author highlights the following features of customs duties:

- are mandatory payments, except for cases of exemption from their payment, established by law. Customs fees are established by the state unilaterally in the form of law. Their collection serves the public interest;

As a rule, they are associated with the movement of goods across the customs border. However, the storage fee is payable in respect of the goods already imported;

– collected by the customs authorities, with the exception of the fee for the storage of goods in customs warehouses and temporary storage warehouses owned by Russian legal entities;

- are fiscal payments, are credited to the revenue side of the federal budget and, after redistribution, are used to satisfy the public interests of the state;

- are of an irregular nature, i.e., they are paid only in strictly defined situations, if certain actions are necessary;

- are reimbursable payments, i.e., they imply some kind of counter satisfaction for the payer of the fee. However, such individual compensation is conditional, since the customs fee is paid in connection with the public service, but not for the service itself;

- proportionate to the scale of the public services provided, i.e. the amount of the customs fee depends either on the value of the declared goods, or on the distance over which the goods are transported, or on the weight of the goods stored in the warehouse. The amount of the customs fee is the same for all payers in respect of which the same actions are performed.

The amount of customs fees may not exceed the approximate cost of the customs authorities' costs for the actions in connection with which the customs fee is established. This once again testifies to the non-tax nature of the collection.

The types and rates of fees are established by national legislation. In Russia, the Law on Customs Regulation has become such a legal act. The rates of customs duties are enshrined in Art. 130 of the named Law. For a long time, representatives of legal science have been paying attention to the fact that the existing scale of customs duty rates does not fully comply with the principle of equivalence between the amount of payment and the work performed (in monetary terms).

In the Republic of Kazakhstan, customs fees include: 1) customs fees for customs declaration of goods; 2) customs fees for customs escort; 3) payment for a preliminary decision.

Most types of customs fees are provided for by the customs legislation of the Republic of Belarus: 1) for customs clearance; 2) for customs escort of goods; 3) for the implementation of measures to protect the rights to objects of intellectual property; 4) for the issuance of a qualification certificate of a specialist in customs clearance; 5) for the adoption of a preliminary decision by the customs authorities; 6) for the issuance of stamps, identification marks or other signs to designate goods in order to confirm transactions customs clearance or a decision taken by the customs authority in respect of goods transported across the customs border of the Republic of Belarus; 7) for inclusion in the register of banks and non-bank credit and financial organizations recognized by the customs authorities as guarantors of payment of customs duties.

It seems that it is most expedient to establish a ban on the introduction by national legislation of those types of customs payments that are not provided for by the Customs Code of the EAEU, to unify the types of customs fees in the single customs territory of the EAEU. This must be done for the purpose of uniform customs regulation. Such a scheme is logical, since within the framework of the three countries there is a uniform procedure for the administration of customs payments.

When developing the EAEU TC, special attention should be paid to the formation of the conceptual apparatus. It would be rational to fix in the document the definitions of the following concepts: "customs payments", "customs duties", "indirect taxes", "value added tax", "excises". At the same time, these definitions must contain features that distinguish each type of customs payments from others.

These changes in legislation will contribute to the effective implementation of financial activities by the customs authorities, which, in turn, will have a positive impact on the formation of the revenue side of the federal budget.

1.3. Features of Financial and Legal Regulation of the Institute of Customs Payments in the Conditions of the Eurasian Economic Union

In the legal literature, it is generally accepted that the institution of customs payments is intersectoral in nature, since its functioning is based on the norms of the constitutional, customs, financial and other branches of legislation. At the same time, one cannot but agree with the position of N.I. Zemlyanskaya, according to which this institution is closely connected with tax and budget law - large sub-branches of financial law.

However, in the science of financial law there is another position. Ashmarin A. I. believes that customs payments are a collective category of the science of financial law. In addition, he proposes to recognize as an institution of financial law a group of norms regulating "financial and legal relations in the field of customs". Moreover, the author considers it necessary to structurally single out the “customs institute” in the system of financial law. It seems that the position of A. I. Ashmarin deserves special attention.

Article 2 of the Law on Customs Regulation defines customs as a set of methods and means to ensure compliance with customs tariff regulation, as well as prohibitions and restrictions on the import of goods into the Russian Federation and the export of goods from it. The concept of the customs business thus includes, in addition to customs tariff and non-tariff regulation, which is not related to the subject of financial law.

For this reason, it is difficult to agree with A. I. Ashmarin on the issue of singling out the institution of customs affairs in the science of financial law. At the same time, his conclusions that customs payments are "a collective category of the science of financial law, and the subjects of customs and financial law intersect, for example, in the implementation of" customs control conducted ... in relation to the receipt of customs payments ... to the budget system.

End of introductory segment.

* * *

The given introductory fragment of the book Administration of customs payments as a direction of the financial activity of the state (financial and legal aspect) (I. A. Tsidilina, 2016) was provided by our book partner -

Current page: 1 (total book has 14 pages) [accessible reading excerpt: 3 pages]

I. A. Tsidilina

Administration of customs payments as a direction of the financial activity of the state (financial and legal aspect)

I. A. Tsidilina

CUSTOMS PAYMENTS ADMINISTRATION AS A DIRECTION OF FINANCIAL ACTIVITY OFTHE STATE (financial and legal aspect)

Monograph

The monograph represents one of the first complex studies where the conceptional bases of financial and legal regulation of customs payments administration are elaborated. The author gives a scientific basis for the suggestions for improvement of the standards of financial and customs legislation and law-enforcement practice.

The system of customs payments administration including two levels of implementation, allied and national, is developed. The subjects that exercise administration are directly established. The concept of customs payments administration is proposed, its characteristic features, types and directions are specified.

The author has widely used materials of law-enforcement practice of judicial bodies, as well as Federal Customs Office statistical data, conclusions by Audit Chamber of the Russian Federation, etc.

The monograph can be used in rule-making, research activities, when teaching the following disciplines: "Financial law", "Customs law", "Tax law". Separate provisions can be used in law-enforcement activities of customs officers and participants of foreign trade activities.

key words: customs payments administration; financial activities of the state; customs law; financial law; tax administration; customs administration; administration of the fiscal revenues; Eurasian Economic Union; customs and legal disputes.

© I. A. Tsidilina, 2016

© Ltd. Yustitsinform, 2016

Introduction

Russia's integration into the Customs Union together with Belarus and Kazakhstan, the creation of the Common Economic Space, Russia's entry into the World Trade Organization (hereinafter referred to as the WTO) led to significant changes in the provisions of customs legislation. Numerous legal acts aimed at adapting the legislative framework to international standards have been adopted. In addition, on January 1, 2015, the Treaty on the Eurasian Economic Union came into force. The specified agreement established the Eurasian Economic Union (hereinafter referred to as the EAEU) as a form of integration, within the framework of which the freedom of movement of goods, services, capital and labor is ensured, the conduct of a coordinated, coordinated or unified policy in the sectors of the economy defined by the Treaty on the EAEU and international treaties in within the Customs Union. In addition, the process of developing the Customs Code of the Eurasian Economic Union is currently ongoing, which is expected to enter into force in early 2016.

In this regard, the prospects for the development of legal regulation of the institution of customs payments are directly related to the creation of the Eurasian Economic Union.

The fiscal direction of the financial activities of the customs authorities, thanks to which they form about half of the federal budget revenue, predetermines the importance of resolving the issue of what should be the mechanism of legal regulation of the administration of customs payments in a new form of economic integration.

In recent years, the term "administration" in relation to customs payments has been used in regulations at various levels (including the Federal Customs Service), in judicial practice, as well as in legal literature.

The legislator and the judiciary avoid defining this concept, establishing the boundaries of the administration of customs payments, and in legal science there are no comprehensive studies on this issue. Insufficient certainty on the issue under consideration in the context of reforming the customs legislation entails a different interpretation of the legal norms in this area, and the ambiguity legal provisions for the subjects of the relevant legal relations leads to the infringement of their legitimate interests.

It follows from the foregoing that the important tasks of financial and legal science at the present stage are: understanding the essence of the category "administration of customs payments", establishing its relationship with the category "financial activities of the state", developing recommendations for building a new mechanism for financial and legal regulation of the administration of customs payments in terms of the Eurasian Economic Union.

The development of a concept for the administration of customs payments within the framework of the science of financial law will make it possible to identify relevant areas for improving the provisions of the draft Customs Code of the Eurasian Economic Union on customs payments and the powers of customs authorities in the process of their collection.

Financial and legal framework for regulating the institution of customs payments

1.1. Genesis of sources of legal regulation of customs payments in modern Russia

The history of taxation of customs payments has more than one century. It originates from the publication of the Russkaya Pravda code of laws. Identification and study of the stages of development of the legal regulation of customs payments in Russia have repeatedly become the tasks of research by legal scholars, since they allow us to establish the patterns of its development and the features of the legal nature of payments.

Within the framework of this study, it is advisable to study the legal regulation of customs payments in modern Russia in order to identify the features of its sources.

After the collapse of the USSR, the sovereign development of Russia began, marked by the transition from socialism to capitalism, to a new type of economic relations. In Russia, freedom of entrepreneurial activity was proclaimed, the state abandoned its monopoly on foreign trade.

From the 90s of the XX century. and to the present, the institution of customs payments has been formed and has received a new development. At this time, numerous regulations were adopted that are of paramount importance for the functioning of this legal institution.

Cardinal political transformations, of course, required a revision of the provisions of almost all branches of law. Since the new state did not have its own legislation, "many union acts were used that did not contradict the essence of regulated relations." At the same time, there was an urgent need to adopt fundamentally new legal acts.

Thus, the prerequisites for the formation of modern principles of customs law were laid in March 1991 with the adoption of the new Customs Code of the USSR (hereinafter referred to as the USSR TC) and the USSR Law “On Customs Tariff” (hereinafter referred to as the Law on Customs Tariff 1991).

VM Malinovskaya draws attention to the fact that the drafts of these documents were considered in the Customs Cooperation Council (CCC) and the headquarters of the General Agreement on Tariffs and Trade (GATT). And these bills were given a positive assessment of their compliance with the general principle adopted in international practice in the field of customs. As rightly noted in the literature, these documents "represented a breakthrough from the time of stagnation into the era of business freedom" .

The Customs Code of the USSR of 1991 was adopted in order to create conditions for a radical reorganization of federal relations, the formation of a market economy within the framework of the single economic space of the USSR and the growth of foreign economic activity of the republics, national-territorial entities, enterprises and organizations, as well as the establishment of the principles of customs affairs in the USSR on the basis of the unity of the customs territory, customs duties and customs fees. One of its sections was devoted to customs duties and customs fees as types of customs payments.

The issues of imposing customs duties were regulated in detail by the Law on Customs Tariff, which entered into force on May 5, 1991. It fixed the procedure for the formation and application of a customs tariff, which is a system of customs duties applied when goods and goods are imported into the customs territory of the USSR and exported from this territory. other items, as well as the rules for imposing customs duties on these goods and items.

The following types of customs duty rates were established:

– ad valorem(accrued as a percentage of the customs value of taxable goods and other items);

– specific(accrued in the prescribed amount per unit of taxable goods and other items);

– combined(combining both types of customs taxation).

It was fixed that import customs duties are differentiated: for goods and other items originating from countries or their unions that enjoy the most favored nation treatment in the USSR, the minimum rates provided for by the USSR Customs Tariff are applied, and the rest are maximum.

As for customs duties, the USSR Labor Code in section IV established two types of them:

1. Customs fees for the fulfillment of duties assigned to customs(Article 40 of the Labor Code of the USSR). They were established for the customs clearance of vehicles (including vehicles for individual use), goods, hereditary property, as well as things moved across the customs border of the USSR in unaccompanied baggage, international mail and cargo. The rates of such customs fees were established by the Cabinet of Ministers of the USSR.

If goods and other items were to be transferred for storage to customs, then for each day a customs fee was charged in the amount of 0.1% of their value during the first 30 days, 0.5% - over the next thirty days and 1% - thereafter.

2. Customs fees for the provision of services in the field of customs(Article 41 of the Labor Code of the USSR). They were provided for the customs clearance of goods and other items outside the places of its implementation, including the territories or premises of enterprises and organizations that store goods and other items under customs control, as well as outside the working hours established for customs, and for the storage of goods and other items under the responsibility of the customs in cases where their transfer to customs for storage was not mandatory.

The rates of such fees were set by the Customs Committee of the USSR on the basis that their amount should not exceed the approximate cost of the services rendered by the customs. It is important that the legislator indicated the purpose of using customs fees - the development of customs in the USSR.

It is noteworthy that all customs fees had to be paid both in Soviet currency and in foreign currency bought by the banks of the USSR, and fees for customs clearance of goods that were the object of foreign trade transactions - in Soviet and foreign currencies.

One should agree with the point of view of I. V. Orlov, according to which the Labor Code of the USSR made a significant contribution to the formation of domestic customs legislation.

On October 25, 1991, the State Customs Committee of the RSFSR was established by the Decree of the President of the RSFSR. As E. N. Agisheva notes, as a result of its adoption, the customs authorities gained independence.

December 1991 was marked by the adoption of the most important legislative acts for the country. Thus, by the Law of the Russian Federation of December 27, 1991 “On the Fundamentals of the Tax System in the Russian Federation”, a new tax was introduced into the Russian tax system - value added tax. It was classified under federal taxes. The main elements of VAT were determined in the Law of the Russian Federation of December 6, 1991 "On value added tax".

The legislator presented VAT as a form of withdrawal to the budget of a part of the increase in value created at each stage of the process of production of goods, works and services, and transferred to the budget. The objects of taxation were turnovers on the sale of goods on the territory of the RSFSR (except for imported ones), including those for industrial and technical purposes, work performed and services rendered. The tax rate was 28%, and when selling goods at regulated prices (tariffs), including VAT, it was 21.88%.

In addition, excises on certain groups and types of goods were classified as federal taxes, the taxation rules for which were regulated by the Law “On Excises” adopted in December 1991 (hereinafter referred to as the Law on Excises).

Excises were defined by the legislator as indirect taxes included in the price of goods and paid by the buyer. The law established the procedure for imposing excises on sold wine and vodka products, beer, sturgeon and salmon caviar, gourmet products from valuable fish and seafood, chocolate, tobacco products, tires, cars, jewelry, diamonds, high-quality porcelain and crystal products, carpets and rugs, fur products, as well as clothes made of genuine leather. The object of taxation was the cost of excisable goods sold at selling prices, including excise. At the same time, tax rates were approved by the Government of the RSFSR.

Note that the excise is one of the oldest taxes. It was used both in pre-revolutionary and Soviet Russia until the 1930s. However, "the tax reform of 1930-32 abolished excises in their pure form, and the attitude towards them became purely negative, which was mainly due to ideological considerations" . Proceeding from this, it can be argued that in 1991 excises received "their second birth" in Russia.

The year 1993 was marked for the Russian Federation by the adoption on December 12 of the Constitution of the Russian Federation. The Basic Law became the foundation for all branches of modern Russian legislation, including the legislation on customs payments. Yes, Art. 71 of the Basic Law attributed the customs business to the exclusive jurisdiction of the Russian Federation. In addition, the Constitution of the Russian Federation guarantees the unity of the economic space, the free movement of goods, services and financial resources, support for competition, and freedom of economic activity. The generally recognized principles, norms of international law and international treaties of Russia were proclaimed an element of the national legal system. Private, state, municipal and other forms of ownership were recognized as equal. At the same time, the obligation of everyone to pay legally established taxes and fees was fixed.

In June 1993, six months before the adoption of the Basic Law, a new Customs Code of the Russian Federation (hereinafter referred to as the 1993 Labor Code of the Russian Federation) was adopted. The need for the speedy adoption of this normative act was dictated by the formation of new states on the territory of the former USSR, the emergence of a new customs border, as well as the need to replenish the treasury.

It seems that the period from March 1991, when the Labor Code of the USSR was adopted, to July 21, 1993, when the first Labor Code of the Russian Federation in 1993 came into force, can be defined as the stage of updating the customs legislation and restructuring the financial and legal regulation of customs payments. It was during this period that the prerequisites for building a new model of customs legislation were laid. The legislator renounces the monopoly on foreign economic activity; transition to a market economy is announced. The most important legislative acts were adopted. Thus, the USSR Labor Code of 1991 and the Law on Customs Tariff of 1991 defined customs duties and fees as customs payments. In addition, new taxes were introduced - VAT and excises.

The collapse of the USSR and the formation of new states on its territory, as well as the transition to a new economic system, required an immediate update of all customs legislation, and, in particular, provisions on customs payments.

In the context of the transition to a new economic system, in addition to the 1993 Labor Code of the Russian Federation, the Law of the Russian Federation “On the Customs Tariff” was adopted (hereinafter referred to as the Law on the Customs Tariff of 1993). These regulations are one of the first laws of modern Russia, which indicates the importance of customs payments for the state budget. Over the next ten years, they occupied a central place in the system of sources of customs law, along with a significant number of other federal laws and by-laws (their number was close to ten thousand).

As rightly noted in the literature, in 1991-1992. the leading role was played by means of non-tariff regulation (such as quotas, licensing of foreign trade operations). However, in 1993, the “effective application of measures of customs and tariff (economic) regulation” began to prevail in the customs sphere. These measures were caused by the desire of the state to fill its treasury, which led to the strengthening of the fiscal function of the customs authorities.

Indeed, the Labor Code of the Russian Federation of 1993 in Art. 110 fixed eleven types of customs payments, namely:

1) customs duty;

2) value added tax;

3) excises;

4) fees for the issuance of licenses by the customs authorities of the Russian Federation and the renewal of licenses;

5) fees for the issuance of a qualification certificate of a customs clearance specialist and the renewal of the certificate;

6) customs fees for customs clearance;

7) customs fees for storage of goods;

8) customs fees for customs escort of goods;

9) payment for informing and consulting;

10) payment for making a preliminary decision;

11) payment for participation in customs auctions.

The advantages of the Labor Code of the Russian Federation of 1993 include the presence in it of the formulations of definitions of fundamental concepts in the field of customs taxation. Thus, the legislator fixed that customs payments should be understood as customs duties, taxes, customs fees, fees for issuing licenses, fees and other payments collected in the prescribed manner by the customs authorities of the Russian Federation.

At the same time, the customs duty was defined as a payment collected by the customs authorities of the Russian Federation when goods are imported into the customs territory of the Russian Federation or exported from this territory and is an integral condition for such import or export.

Section III of the Labor Code of the Russian Federation of 1993 was devoted to customs payments. At the same time, the imposition of customs duties was regulated by the new Law on Customs Tariff, which entered into force on July 1, 1993, the collection of VAT was carried out in accordance with the Law on VAT of 1991, the application of excises - Excise Act 1991

The basis for the calculation of customs duties, excises and customs duties was customs value goods and vehicles, determined in accordance with the Law on Customs Tariff of 1993, and for VAT - the customs value of goods, to which customs duty was added, and for excisable goods also the amount of excise.

In Art. 5 of the Law on the Customs Tariff of 1993, the legislator fixed the concept of a duty - this is a customs duty, as well as other types of duties provided for by law. At the same time, customs duty is a mandatory fee collected by the customs authorities of the Russian Federation when goods are imported into the customs territory of the Russian Federation or exported from this territory and is an integral condition for such import or export.

The customs value of the goods was determined as the value of the goods used for the purposes of:

- taxation of goods;

– foreign economic and customs statistics;

- application of other measures of state regulation of trade and economic relations related to the cost of goods, including the implementation of currency control of foreign trade transactions and bank settlements on them, in accordance with the legislative acts of the Russian Federation.

The document fixed six main methods for determining the customs value of goods:

1) at the transaction price of imported goods (main method);

2) at the transaction price with identical goods;

3) at the price of a transaction with similar goods;

4) cost subtraction;

5) cost addition;

6) backup method.

In addition, the law under consideration contained provisions on determining the country of origin of goods, and also provided for the possibility of granting tariff preferences for certain categories of goods.

Customs fees were established for customs clearance, for storage and for customs escort of goods. They were directly related to the movement of goods across the customs border. In this they differed from the fees for issuing licenses and for issuing a qualification certificate for a customs clearance specialist.

Another type of customs payments - a fee - can be recognized as similar in its characteristics to customs fees. She was charged for informing and consulting, making a preliminary decision, participating in auctions. In other words, fees were charged for the services provided by the customs authorities. Its size was established by the State Customs Committee of the Russian Federation.

In a ten-year period, in 1993–2003, the Labor Code of the Russian Federation was repeatedly subjected to changes and additions (the legislator made the first change already in 1995). In addition, a number of changes were made to the Code by decisions of the Constitutional Court of the Russian Federation. K. Sasov draws attention to the fact that "the Labor Code of the Russian Federation of 1993, all the time of its operation, was consistently criticized, and for the most part deserved and justified."

Indeed, the Labor Code of the Russian Federation of 1993 was adopted during the formation of market relations. It certainly reflected the “transitional state of the customs business”, when, in the conditions of abandoning the monopoly on foreign trade, the primary task of the state was to quickly consolidate the mechanisms for moving goods across the customs border.

It should be noted that in the period from the 1990s to the early 2000s, there has been a consistent reform of all Russian legislation, bringing it into line with the Constitution of the Russian Federation. During these years, numerous codified acts were adopted in various areas of legislation. For example, in 1998, the first part of the Tax Code of the Russian Federation was adopted, in which the legislator defines the concepts of tax and fee. A tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities. The legislator defined the levy as a mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies and officials to take legally significant actions in the interests of the payers of fees, including the granting of certain rights or the issuance of permits ( licenses).

In July 1998, the RF Budget Code was adopted. Article 50 of the RF BC fixed the provision that customs duties, customs fees and other customs payments are related to tax revenues of the federal budget. IN

In 2000, the second part of the Tax Code of the Russian Federation was adopted, which classifies VAT and excises as federal taxes and determines the elements of taxation for them.

In addition, in the period from 1993 to 2003, the following were adopted: the Civil Code of the Russian Federation (parts 1-3), the Code of the Russian Federation on Administrative Offenses, the Civil Procedure Code of the Russian Federation, the Criminal Code of the Russian Federation, as well as other acts of federal legislation.

As a result, by the beginning of the 2000s, it was necessary to carry out a global reform of customs legislation in order to bring it into line with the changed norms of financial (budget, tax), civil, administrative and other branches of law.

In 2003, a new Customs Code of the Russian Federation was adopted, which entered into force on January 1, 2004. As rightly noted in the literature, "the new code drew a line under the ten-year history of its predecessor - the Customs Code of the Russian Federation of 1993." .

Based on the foregoing, it seems possible to designate the period from July 1993 to January 1, 2004 as stage of formation of legislation on customs payments. This stage is characterized by the introduction of a large number of customs duties, which was due to the desire of the state to fill the treasury. The characteristic features of the formation stage are the systematic reform of legislation, including customs, as well as the adoption of new legislative acts - the Tax Code of the Russian Federation, the Budget Code of the Russian Federation, the Civil Code of the Russian Federation, etc.

A. N. Kozyrin describes three reasons for the adoption of a new Customs Code in 2003: the need to “bring Russian legislation as close as possible to the international standards that have been formed in the customs sphere”; “significant changes that have taken place in “related” areas of legislation”, as well as a change in “the view of the customs department on its relationship with participants in foreign economic activity” . Bakaeva O.Yu., in turn, notes that the need to adopt the Code was dictated by a number of factors: customs and legal norms often did not comply with the updated federal legislation; both business entities and customs officials had problems in practice; customs legislation was cumbersome, as well as a large number of by-laws; there were shortcomings in the technology of the customs process.

It should be noted that in addition to the Labor Code of the Russian Federation in 2003, the following federal laws were adopted: “On currency regulation and currency control”, “On the basics of state regulation of foreign trade activities”, “On special protective, anti-dumping and countervailing measures when importing goods” .

As a result, a practically new legal framework for customs was formed, which met the requirements of generally recognized world standards, and also provided for direct regulation of legal relations in the field of customs based on the norms of the Labor Code of the Russian Federation and in a set of direct action norms. In addition, important work was done to prepare a regulatory legal framework based on the Labor Code of the Russian Federation, practice and experience in the application of international legislation.

Conceptually, the new Customs Code favorably differed from the previous one: it was formed on the basis of the Constitution of the Russian Federation, based on the norms of the International Convention on the Simplification and Harmonization of Customs Procedures; its provisions were closely linked with other branches of legislation; he took into account the direction of the customs policy of Russia in the context of the development of economic integration.

The Labor Code of the Russian Federation of 2003, unlike the Labor Code of the Russian Federation of 1993, did not fix the definition of the concept of customs payments. The legislator only listed their types, the number of which was significantly reduced:

1) import customs duty;

2) export customs duty;

3) value added tax levied on the importation of goods into the customs territory of the Russian Federation;

4) excise duty levied on the importation of goods into the customs territory of the Russian Federation;

5) customs fees.

Thus, the types of customs payments have been significantly reduced compared to the types of payments specified in the 1993 Labor Code of the Russian Federation.

In addition, it was found that special, anti-dumping and countervailing duties, established in accordance with the legislation on measures to protect the economic interests of the Russian Federation in foreign trade in goods, are levied in accordance with the rules provided for by the Labor Code of the Russian Federation for the collection of import customs duties.

The concept of "customs fees" as a type of customs payments was not specified by the legislator. At the same time, in some articles of the Code, there was a mention of certain types of customs fees (in particular, in clause 3 of article 87 of the Labor Code of the Russian Federation - on customs fees levied for customs escort) .

The absence of definitions of the concepts "customs payments", "customs duty", "customs fees" should be recognized as a significant shortcoming of the conceptual apparatus of the Labor Code of the Russian Federation of 2003.

The Code fixed the concept of taxes - this is a value added tax and an excise tax levied by the customs authorities in connection with the movement of goods across the customs border in accordance with the Tax Code of the Russian Federation and the Labor Code of the Russian Federation. At the same time, the undoubted advantage of the new Code was the abolition of fees for informing and consulting.

The objects of imposition of customs duties and taxes were goods moved across the customs border, and the tax base for their calculation was the customs value of goods and (or) their quantity.

It should be recognized that the Labor Code of the Russian Federation of 2003 regulated in more detail (compared to previous legislative acts) the issues of calculating and collecting customs payments. In particular, it precisely establishes the moments of occurrence and termination of obligations for their payment; a separate chapter established the procedure and terms for their payment; the possibilities of using advance payments when paying customs duties have been significantly expanded. The issues of changing the deadline for payment of customs duties and taxes are settled in more detail, the grounds for granting a deferral or installment plan are listed. One can positively assess the legislative regulation in the Code of advance payments.

One should agree with K. Sasov that "the new Labor Code of the Russian Federation as a whole has absorbed novelties enshrined in other regulations adopted later and regulating similar legal relations" .

In connection with the above, the adoption of the Labor Code of the Russian Federation in 2003 should be defined as a timely and logical step by the legislator aimed at building a new legal framework in the field of customs taxation.

The main directions in which the customs legislation was reformed are determined by A. N. Kozyrni:

– maximum convergence with the standards existing in international practice in the field of customs;

- creation of stable and clear rules, in accordance with which a participant in foreign economic activity builds its relations with customs, such rules that would create a customs climate at the border that is favorable for the development of business and investment processes;

– effective protection of public order and the national interests of the Russian Federation in connection with the movement of goods and vehicles across the customs border.

The adoption of the Customs Code of the Russian Federation was evidence of a change of era in the field of regulation of international economic relations, as well as the beginning of the transition from "customs for the government" to "customs for foreign trade participants" .

It is noteworthy that the Labor Code of the Russian Federation of 2003 during the entire period of validity was systematically subjected to numerous changes and additions (several times a year). This suggests that the original version of the normative act was not perfect.

As we found out earlier, the payments collected by the customs authorities are collected (paid) in that member state of the Customs Union, the customs authority of which releases the goods, in the currency of this state. In this case, the contribution of funds is made to a single account of the authorized body - "an account opened for the authorized body in the national (central) bank, or in the authorized body that has a correspondent account in the national (central) bank, for crediting and distributing revenues between the budgets of the Member State Customs Union.

Authorized bodies are state bodies providing cash services to the country's budget: in Russia - the Federal Treasury of the Russian Federation, in Belarus - the Main State Treasury of the Ministry of Finance of the Republic of Belarus, in Kazakhstan - the Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan, in Armenia - the Central Treasury of the Republic of Armenia.

Currently, a single account in Russia is open to the Interregional Department of the Federal Treasury in central bank of the Russian Federation on the balance sheet account 40101 "Incomes distributed by the bodies of the Federal Treasury between the budgets of the budgetary system of the Russian Federation" account No. 40101810400000010153. The Federal Customs Service of Russia became the administrator of payments received to this account. And depending on where these funds go in the future, they can be divided into three groups 1 (Fig. 7):

Rice. 7. Groups of payments administered by the customs authorities of Russia

To the first group include customs payments that are distributed among the countries of the Customs Union on the basis of a mechanism specially created for this purpose.

Part of the payments to be transferred to other member states of the Customs Union (Kazakhstan, Belarus, Armenia) from a single account goes to correspondent accounts opened with the Central Bank of the Russian Federation to the National Bank of the Republic of Kazakhstan, the National Bank of the Republic of Belarus and the Central Bank of the Republic of Armenia according to the following scheme ( Fig. 8):

Rice. 8. The mechanism for collecting and distributing payments administered by the customs authorities of Russia using a single account

Note:

Payment (refund) of payments to a single account;

Identification of payments of the third group as payments of the first or second groups;

Distribution of payments of the first group in accordance with the standards stipulated by the Treaty on the Eurasian Economic Union of May 29, 2014;

Transfer of payments of the first group to correspondent accounts of authorized bodies in the Central Bank of the Russian Federation;

Transfer of payments to the accounts of the budgets of the Member States of the Customs Union.

The share of the Russian Federation is transferred to the balance sheet account 40105 "Federal budget funds" opened for the Federal Treasury in the Central Bank of the Russian Federation and intended for accounting for the funds of the federal budget of Russia.

The distribution of funds from the payment of customs payments and fees is carried out in accordance with the distribution standards established for: the Republic of Belarus in the amount of 4.65%, the Republic of Kazakhstan in the amount of 7.25%, the Russian Federation in the amount of 86.97%, the Republic of Armenia in the amount of 1, 13%.

The assignment to this group of special, anti-dumping and countervailing duties established by the Eurasian Economic Commission is due to the fact that paragraph 3 of Art. 28-1 of the Agreement on the application of special protective, anti-dumping and compensatory measures in relation to third countries, it is stipulated that they are subject to crediting and distribution to the budgets of the CU member states.

Co. second group include payments that directly fall into the budgets of the respective state - a member of the Customs Union. This includes payments that are received in full from a single account to account 40105 "Federal budget funds". If the payments of the first group are used primarily for the protectionist protection of the goods of the CU, then the collection of the second group of payments is aimed at other purposes: their collection, firstly, makes it possible to balance the tax regimes in relation to foreign and Russian goods, and secondly, it is a very important source of revenue for the federal budget (in recent years, they account for 80-90% of payments transferred by customs authorities to the federal budget of Russia).

third group make payments that are listed on a single account and remain, as a rule, the property of the person who made the payments until the events (actions) specified in the customs legislation occur. With the onset of such events (actions), payments are distributed among the CU member states, transferred to the federal budget or returned to the payer. Such events (actions) may be the order of the person who made the payments, the decision to levy execution on them by the customs authority, etc. So, advance payments are paid to a single account and it has up to 1:

1. their identification as customs payments on the basis of the order of the person who made the payment to the customs authority;

2. their identification as a monetary pledge on the basis of the order of the depositing person to the customs authority;

3. appeals by the customs authority foreclosure on them;

4. return them to the person who deposited them on the basis of an application.

Also, the preliminary special, preliminary anti-dumping and preliminary countervailing duties, included in the third group, introduced by the Eurasian Economic Commission, are distributed among the member states of the Customs Union only if, based on the results of a special investigation, the Eurasian Economic Commission decides to apply special protective, anti-dumping and countervailing duties. measures; otherwise, funds from account 40101 are returned to the payer.

Consequently, the third group of payments is potentially the payments of the first two groups, but their identification as such occurs only upon the occurrence of events determined by the customs legislation.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

dissertations for the degree of candidate of economic sciences

Improving the activities of customs authoritiesfor the administration of customs paymentsin RRussianFfederation

08.00.05 - "Economics and management of the national economy (by sectors and areas of activity, including: economics, organization and management of enterprises, industries, complexes - the service sector)"

CHUVATOVA

IRINA SERGEEVNA

Moscow

The work was carried out within the framework of clause 1.6.109 "Improving the organization, management in the service sector in market conditions" of the passport of specialties of the Higher Attestation Commission of the Ministry of Education of the Russian Federation in Economic Sciences at the Department of Customs Payments and Currency Control of the State Treasury educational institution"Russian Customs Academy".

Supervisor: Candidate of Economic Sciences, Associate Professor FROMaboutKolnikova Olga Borisovna

Official opponents: Doctor of Economics, Professor Kochergina Tatyana Evgenievna, Head of the Department of International Economic Relations of the Rostov Branch of the Russian Customs Academy Candidate of Economic Sciences, Professor Dianova Valentina Yurievna, Vice-Rector for Science, Moscow Institute for the Humanities and Economics

Lead organization:Moscow State Regional University

The defense will take place on November 30, 2011 at 4:00 pm at a meeting of the council for the defense of doctoral and master's theses D 310.001.01 at the Russian Customs Academy at the address: 140009, Moscow Region, Lyubertsy, Komsomolsky Prospekt, 4, room. 233.

The dissertation can be found in the library of the Russian Customs Academy.

Scientific Secretary

dissertation council,

cand. economy Sciences, Associate Professor V.N. Revin

I. GENERAL CHARACTERISTICS OF THE WORK

customs authority payment income

Relevance of the research topic. The federal budget of the Russian Federation (hereinafter referred to as the RF) and its revenue part is the most important component of the state economy. Customs authorities play a significant role in the formation of budget revenues. They carry out the collection of customs payments, control over the correctness of their calculation and the timeliness of payment, take measures to enforce their collection within their competence. In addition, the customs authorities are obliged to transfer funds to the federal budget of the Russian Federation, which also include fines, penalties, arrears and other payments, which is the result of the application of administrative penalties and financial and legal sanctions. Thus, as a result of the implementation by the customs authorities of their functions, customs revenues are formed. Trends in these incomes are shown in Fig. 1. From it, in particular, follows a trend towards an increase in the share of customs revenues in the federal budget of the Russian Federation.

Rice. 1. Dynamics of the share of customs revenues in the federalm budgetRussiathRussian Federation

The growing dependence of the state on revenues administered by the Federal Customs Service indicates the presence practicaleskoy tasks ensuring the completeness of receipt of customs revenues in the federal budget of the Russian Federation. However, the amount of debt of participants in foreign economic activity for customs payments and penalties is increasing every year. This is due to: unreliable declaration of the customs value of goods (42.3%), unreliable classification in accordance with the TN VED CU codes (26%), violation of the terms for paying customs duties (8.5%). Due to these reasons, the necessary completeness of receipt of customs revenues is not ensured.

The organization of control over the correctness of the calculation, completeness and timeliness of payment of customs payments is a function of the customs authorities as an administrator of the federal budget revenues of the Russian Federation. Therefore, in order to solve this practical problem, it is necessary, first of all, to improve the activities of customs authorities in the administration of customs and other payments of the Russian Federation. This determined the object and purpose of the research carried out in the dissertation. Them object the activities of the customs authorities for the administration of customs and other payments of the Russian Federation were adopted, and cspruce is to identify ways to improve the effectiveness of this activity.

The effectiveness of the activities of the customs authorities in the administration of customs payments, first of all, depends on the organization of their collection by the Federal Customs Service of Russia. In this regard, the organization of the collection of customs duties and the formation of revenues administered by the Federal Customs Service of Russia is accepted as subjectbutresearch.

The degree of development of the problem. Improving the organization of the collection of customs and other payments and the formation of customs revenues requires the availability of an appropriate scientific and methodological apparatus. Its foundations are laid in the works of a number of Russian scientists. Issues of customs administration are studied in the works of Russian scientists: V.N. Ivanova, V.V. Makruseva, V.Yu. Diana. The fiscal function of the customs authorities, the issues of the essence and significance of customs payments, improving the system of managing budgetary system revenues administered by the customs authorities are deepened and disclosed in the works of such Russian scientists and practitioners as L.A. Popova, O.Yu. Bakaeva, V.G. Panskov. The study of the economic and legal foundations for calculating and paying various kinds customs payments are devoted to the works of E.V. Romanova, O.B. Sokolnikova, G.V. Harutyunyan. Scientific publications of such authors as N.M. Blinov, P.V. Dzyubenko, M.V. Kokorev, V.M. Krasheninnikov, V.E. Novikov, E.P. Kuprinov are mainly devoted to the essence of customs duties and taxes, issues of customs-tariff and non-tariff regulation of foreign trade and specifically touch upon the issues of calculation, the procedure for payment. Various aspects of improving the administration of customs payments are consecrated in the works of S.A. Khapilina, K.E. Kulumbekova and others. The financial and economic policy of the member states of the Customs Union is analyzed by a team of scientists led by S.Yu. Glazyev.

Thus, various approaches to the process of formation of customs revenues and issues of customs administration have been developed. The essence of customs duties and taxes levied on the import of goods has been studied quite fully. At the same time, the issues of increasing the effectiveness of the activities of customs authorities by improving the organization of collecting customs and other payments remained practically undisclosed. Consequently, at present there is a contradiction between the necessary and existing levels of development of the scientific and methodological apparatus for organizing the collection of customs and other payments. This determined the scientific taskresearch. It consists in the development of a scientific and methodological apparatus and the development of practical recommendations for improving the organization of the collection of customs payments and the formation of customs revenues in the Russian Federation and other countries of the Customs Union (CU).

From the analysis of the theoretical and legal foundations of the activities of customs authorities in the collection of customs and other payments, the strengthening of the role of customs authorities in the formation of the budget of the Russian Federation is revealed. An analysis of the development of the customs legislation of the Russian Federation made it possible to identify a trend of transition from the control of customs payments to the administration of customs and other payments as revenues of the federal budget of the Russian Federation.

Based on the analysis of the main trends in foreign trade, a retrospective analysis of the development of the procedure for paying and collecting customs payments, the formation of customs revenues in the conditions of the Customs Union, it was concluded that it is necessary to improve the methodological apparatus for organizing the collection of customs and other payments. At the same time, it is shown that in the interests of its improvement, first of all, it is necessary: ​​to develop a concept for the development of the administration of customs payments; clarify the classification of customs revenues; develop a methodology for organizing the collection of customs payments and the formation of customs revenues in the Russian Federation.

Thus, the solution of this general scientific problem is provided by the solution of the following researchtasks:

- analysis of the organizational and managerial framework for the activities of customs authorities in collecting customs payments and generating customs revenues based on Russian and foreign experience;

- identification of the main prerequisites and trends for improving the organization of collection and formation of customs revenues in the Russian Federation;

- development of a concept for the development of the administration of customs payments;

- development of classification of customs revenues of the Russian Federation;

- development of a methodology for organizing the collection and transfer of customs payments and the formation of customs revenues of the Russian Federation within the framework of the Customs Union;

- formation of proposals for improving the organization of the collection of customs payments, the formation of customs revenues of the Russian Federation and practical recommendations for the implementation of these proposals;

- a comprehensive assessment of the effectiveness of organizing the collection and transfer of customs and other payments to the federal budget of the Russian Federation under the conditions of the Customs Union.

The need to solve these problems led to the one shown in Fig. 2 dissertation structure.

Theoretical and methodological basis dissertations are: fundamental concepts and provisions of P.Kh. Lindert, A. Smith, D. Keynes, P. Samuelson, J. Stiglitz, I. Fisher, M. Friedman, D. Ricardo, devoted to the analysis of the role of the state in the customs and tax regulation of foreign economic activity, as well as the work of foreign and domestic scientists in in the field of finance, public administration, taxation, theory and practice of customs, research developments of scientists of the Russian Customs Academy; analytical reports of NRU " high school Economics”, Institute of Economics of the Russian Academy of Sciences, Institute of Contemporary Development, Bank of Moscow, National Investment Fund; legislative acts of the Russian Federation, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, regulations FCS of Russia, regulations of the World Trade Organization and materials of the World Customs Organization.

Research information base compile statistical data of Rosstat, the Federal Customs Service of Russia, laws on the execution of the federal budget, analytical materials of the Ministry of Finance of Russia, the Bank of Russia, the International Monetary Fund. The totality of the data used ensured the reliability of the study.

Working hypothesis dissertation is that in order to ensure the income of the federal budget of the Russian Federation, it is necessary to increase the effectiveness of the organization of the collection of customs and other payments.

Rice. 2. Block diagram of the dissertation

Posted on http://www.allbest.ru/

36

New scientific results obtained personally by the author and put up for defense, are:

1. The concept of developing the administration of customs and other payments, the collection of which is entrusted to the customs authorities of the Russian Federation, within the framework of the Customs Union.

2. New classification of customs revenues in accordance with budget classification codes.

3. Methodology for organizing the collection of customs payments and the formation of customs revenues in the Russian Federation.

new practicalesky recommendations aimed at improving the effectiveness of organizing the collection of customs payments and the formation of customs revenues of the Russian Federation within the framework of the Customs Union, including:

- recommendations for improving the administration of funds deposited as security for the payment of customs duties and taxes;

- recommendations for improving the coordination of the collection of import duties in the conditions of the Customs Union.

Scientific novelty of the results research consists in the development of theoretical approaches to the administration of customs payments and is expressed as follows:

1. The developed concept for the development of the administration of customs payments is distinguished by taking into account the modern features of the formation of customs revenues, due to: the introduction of electronic declaration, the creation of the Customs Union, the transition to budgetary accounting for customs payments, their payment to the account of the Federal Treasury. It reflects a new principle of activity of the customs authorities in the administration of customs payments, which consists in the transition from their direct collection to the control of information on receipt of payments to the account of the Federal Treasury.

2. In the interest of implementing the proposed concept, the dissertation carried out a synthesis of the concepts of "customs payments" and "customs revenues". On the basis of their synthesis, a new classification of customs revenues of the Russian Federation under the conditions of the Customs Union is proposed, taking into account new features of the process of generating revenues administered by the Federal Customs Service. This, in turn, made it possible to clarify the approach to the formation of the revenue part of the federal budget of the Russian Federation, to identify those areas of activity of the customs authorities in the administration of customs payments that need to be improved.

3. A methodology for organizing the collection of customs payments has been developed. It is based on the transition to the payment of customs and other payments according to budget classification codes to the account of the Federal Treasury, and also in the future - to the Single Account of the Customs Union in terms of payment of import customs duties, interest and penalties on it. The proposed methodology for organizing the activities of customs authorities for the collection of customs and other payments differs from the previous one in the absence of unnecessary links in the transfer of information on the receipt of funds, increased interaction between the customs payments department and the legal department of the customs and structural subdivisions of the customs of the states of the Customs Union, taking into account changes in customs legislation.

Approbationand implementation of research results. The main provisions of the dissertation work were reported at international, all-Russian, interuniversity, departmental scientific and practical conferences, round tables of the Russian Customs Academy and branches of the academy, VIII Interuniversity scientific conference on the topic "Financial aspects of Russia's development in the context of globalization and instability" State University Finance of the Russian Federation, 2009; VI interuniversity scientific conference of the Moscow Institute of Economics, Management and Law, 2010; All-Russian Scientific and Practical Conference with international participation"Customs readings - 2010. Russia and the WTO: a difficult dialogue" of the St. Petersburg named after V.B.Bobkov branch of the RTA, 2010; Internet conference "State capitalism in the modern economy", held at the State Educational Institution of Higher Professional Education "PREU im. Plekhanov, 2011; 9th International Scientific Conference " Public administration in the 21st century: traditions and innovations” of the Faculty of Economics of Moscow State University. Lomonosov, 2011; 2 articles were published with a total volume of 1.17 p.l. in scientific journal included in the List of Russian peer-reviewed scientific journals.

Research results implemented in the research work of the Department of Customs Payments and Currency Control and were used in the educational process during seminars and practical classes, as well as in the preparation study guide and educational and methodological developments on the course "Customs payments", "Taxes and customs payments", as well as in the preparation of training modules on the discipline "Customs payments" in the IDOP and PC of the Russian Customs Academy, are taken into account when developing regulatory legal acts of the customs legislation of the Customs Union.

Validity scientific statements, conclusions and recommendations formulated in the dissertation, is provided by a comprehensive consideration of the activities of customs authorities in collecting customs and other payments, the logic of the study, the choice of methods corresponding to the subject and objectives of the study, the completeness of taking into account the factors affecting the formation of customs revenues.

Reliability The results of the study are confirmed by the consistency of the findings, results and proposals with the practice of organizing the collection of customs and other payments and the formation of customs revenues, as well as positive feedback on the implementation of research results in scientific work and the educational process of the Russian Customs Academy.

Theoretical significance The obtained scientific results consist in the development of a scientific and methodological apparatus for organizing the collection of customs payments, which makes it possible to take into account the new features of the process of formation of customs revenues, and thereby increase the effectiveness of the activities of customs authorities in the administration of customs payments. The provisions put forward by the author and substantiated in the dissertation ensure the further development of interaction between the customs services of the states - members of the Customs Union, the improvement of the activities of the customs authorities of the Russian Federation in collecting customs and other payments and the formation of customs revenues, represent a comprehensive solution to the urgent task of increasing the effectiveness of the activities of customs authorities in collecting customs payments and the formation of income administered by the Federal Customs Service of Russia.

Practicalsignificantst. The implementation of practical proposals will improve the efficiency of organizing the collection of customs duties and the formation of customs revenues in the Russian Federation. The conclusions, recommendations and proposals formulated in the dissertation can be used when:

development of proposals for amending the national customs legislation and the customs legislation of the Customs Union in terms of applying security for the payment of customs duties and taxes on the territory of the member states of the Customs Union, determining the rates of customs fees, duties, indirect taxes levied when goods are imported into the customs territory of the Customs Union , measures to eliminate arrears in the payment of penalties and interest;

clarification of the regulations of the Federal Customs Service of Russia in terms of strengthening the interaction between the customs services of the member states of the Customs Union in monitoring the timeliness and completeness of payment of customs duties and taxes.

The dissertation work can be used in the educational process when studying the disciplines: "Customs payments", "Taxes and customs payments", "Finance and credit", as well as by customs officers in practical activities.

Publications. The main provisions of the dissertation research are reflected in the author's publications. The results obtained by the author were published in 9 articles (4.35 pp).

The author participated in the following research works of the Russian Customs Academy: “Customs revenues of the state budget in the context of the financial and economic crisis: “Sources of formation and mechanisms for accrual and collection”, 2009, “Customs methods of regulating foreign trade activities”, 2009, “The essence of customs income", 2010.

Volumedissertations. The work is presented on 154 pages of typewritten text, contains 10 tables, 18 diagrams, 4 appendices, a list of references with 130 sources.

II. MAIN CONTENT OF THE WORK

The dissertation consists of an introduction, three chapters (Fig. 1), a conclusion, a list of references and applications. In the introduction the relevance of the topic is substantiated, the purpose and research tasks, the object and subject of research are determined, the scientific task is set, the scientific novelty is shown.

In the first chapter analyzed state of the art activities of customs authorities for the administration of customs payments. Foreign and Russian experience collection of customs payments and formation of customs revenues to the country's budget. Based on the analysis of scientific and methodological approaches, the conclusion about the need to improve the efficiency of organizing the collection of customs and other payments and the formation of income administered by the Federal Customs Service is substantiated.

Secondchapter is devoted to the development of the scientific and methodological apparatus for organizing the collection of customs payments and the formation of customs revenues in the Russian Federation under the conditions of the Customs Union. The main prerequisites are determined and trends in the development of the organization of the activities of customs authorities for the collection of customs and other payments are identified, which made it possible to develop a concept, classification of customs revenues and a methodology for organizing the collection of customs payments in the Russian Federation under the conditions of the Customs Union.

In the third chapter the main directions for improving the organization of the collection of customs payments and the formation of customs revenues are determined, which include: recommendations for improving the administration of funds deposited as security for the payment of customs duties and taxes, recommendations for improving the coordination of the collection of import duties in the conditions of the Customs Union.

In custody the results obtained in the course of research are summarized and directions for further research are outlined.

Applications supplement the main text of the dissertation.

III. MAIN PROVISIONS OF THE THESIS TO BE DEFENDED

First scientific result is admin development conceptAndstriation of customs and other payments, the collection of which is entrusted to the customs authoritiesRFwithin the framework of the Customs Union.

On the basis of the study, it was revealed that the activities of the customs authorities to ensure the process of formation of customs revenues are characterized by the following prerequisites and trends:

- expansion of the product range of imported and exported goods;

- increase in the number of participants in foreign economic activity;

- an increase in both quantitative and value terms of foreign trade volumes;

- transition to payment of customs payments according to budget classification codes to the account of the Federal Treasury;

- transition to electronic declaration and automatic processing of information contained in the declaration for goods;

- complicating the administration of customs payments due to joining the Customs Union;

- accession to the World Trade Organization;

- introduction of international experience in managing organizations and institutions and a mechanism for adapting customs activities to the requirements international standards ISO 9000 series and the principles of TQM (Total Quality Management).

These trends and prerequisites have led to a change in the basic principles of organizing the collection of customs duties and the emergence of new ones. This circumstance inevitably led to a change in the existing concept of payment administration (Fig. 3).

Posted on http://www.allbest.ru/

36

Rice.3. Cause and effect relationships change conceptadministratorAndcustoms payments

The development of the administration of customs payments is based on the improvement of the organization of the collection of customs payments and the formation of customs revenues.

At present, the organization of the collection of customs and other payments and the formation of customs revenues presupposes the presence of a number of participants in relations that arise in the process of the movement of funds from the payer to the account of the Federal Treasury and are involved in the interaction mechanism in connection with joining the Customs Union. Schematically, such a mechanism can be represented as a diagram (Fig. 4).

Posted on http://www.allbest.ru/

36

Rice. 4. The mechanism of interaction of participants in relations,aroseYuin the process of formation of customs revenuesin the Russian Federationbuttions

The analysis showed that customs authorities do not participate directly in the process of transferring funds to the federal budget of the Russian Federation due to the transition to payment by budget classification codes to the account of the Federal Treasury and electronic declaration. Thus, the customs authorities exercise information control over the movement of funds. Under the conditions of the Customs Union, new information links, which allow to take into account the features of the formation of customs revenues. This principle underlies the new concept, since it was not taken into account by the existing one.

Obviously, the increase in the effectiveness of the activities of customs authorities in the administration of customs payments cannot be ensured by adjusting any individual elements. There was an objective need to change the philosophy and goal-setting in the administration of customs payments, the development of new principles for the activities of customs authorities in the administration of customs payments, the creation of an effective methodology for organizing the collection of customs payments and the formation of customs revenues, taking into account the criteria for the quality of work results.

The purpose of the concept is to increase the effectiveness of the collection of customs payments and the formation of customs revenues for the implementation of tasks in the field of customs in accordance with international standards and the legislation of the Russian Federation.

Achieving this goal is ensured by solving the following tasks: improving the quality of customs regulation, contributing to the creation of conditions for attracting revenues to the federal budget, accelerating trade; improving the administration of customs payments, including the implementation of customs procedures in accordance with international standards based on the latest achievements in the field of information and management technologies; strengthening interaction with Russian, foreign and international customs authorities and other executive authorities and commercial organizations.

The implementation of these tasks involves ensuring a stable legal regime for foreign trade throughout the Russian Federation, based on the following principles: the transition from the direct collection of customs payments to the control of the actual movement of money on the relevant accounts based on the credentials of the treasuries of the states of the Customs Union; standardization, improvement of customs legislation, development of norms, rules and procedures in accordance with international standards; transparency and predictability; minimal intervention; consumer orientation; cooperation and partnership; balance in terms of the relationship between customs control in the field of security and trade facilitation measures.

In addition, this concept is conditioned by the principles on which the Agreement on the Enrollment and Distribution of Import Customs Duties is based, since it provides for a mechanism to control the completeness of the distribution of the amounts paid, including interest and penalties, to be reflected in the 47th column and column " B» declaration for goods, as well as indication in the declaration for goods of any information about the payment of customs duties that occur after the release of these goods. This control is based, first of all, on the control of the actual movement of money in the relevant accounts based on the credentials of the treasuries. Therefore, the principles of the Agreement are also taken into account in the proposed concept.

Thus, a new concept of administration of customs payments has been formed, which ensures an increase in efficiency with external simplicity and speed of clearance of goods and vehicles transported by individuals and legal entities. In the interests of implementing this concept, it was necessary to develop a new classification of customs revenues, taking into account the specifics of the formation of customs revenues in the Russian Federation under the conditions of the Customs Union. Newclassification of customs revenues is second nauhresearch result.

An analysis of the structure of the federal budget of the Russian Federation showed that more than half of it is formed from revenues administered by the Federal Customs Service (Fig. 1). Customs revenues are funds received by the federal budget through the customs authorities. They include, in addition to customs payments, also penalties, arrears, fines and other payments, which, firstly, are the result of the application of administrative penalties and financial and legal sanctions, and secondly, are not customs payments in accordance with the current customs legislation. When studying the essence of customs payments, it was revealed that they characterize the movement of funds from the payer to the account of the Federal Treasury of Russia in connection with the movement of goods across the border of the Customs Union. Their composition is established by Art. 70 of the Customs Code of the Customs Union. The concept of "customs revenues" reflects the final financial results the activities of the Federal Customs Service of Russia as an administrator of federal budget revenues of the Russian Federation, exercising control over the completeness, accuracy of calculation and timeliness of payment of customs and other payments, the collection of which is entrusted to the customs authorities. Customs payments become customs revenues when paid according to budget classification codes and credited to the account of the Federal Treasury. At the same time, ensuring the flow of funds to the federal budget and their formation is within the competence of the customs authorities. These circumstances necessitate the classification of customs revenues in accordance with the budget classification.

According to customs and budget legislation, the composition of customs revenues can be presented taking into account budget classification codes (Fig. 5).

Correspondence of budget classification codes and each type of customs income is established. Which, firstly, characterizes customs revenues as federal budget revenues, and secondly, allows us to comprehensively consider the issues of organizing the collection and transfer of customs and other payments, since the final results of the activities of customs authorities reflect only the amount of customs payments, and the amounts of penalties accrued on them , interest and penalties are already included in these figures. Thus, the classification of customs revenues made it possible to single out those areas of activity of customs authorities where it is necessary to strengthen control over their payment. Thus, the debt on payment of customs duties and penalties annually increases. In 2010, it amounted to 70.95 billion rubles, including 31.94 billion rubles for customs payments and 39.01 billion rubles for penalties. Collection "Customs Service of the Russian Federation in 2010". M., 2011 . The amount of repaid debt on customs payments and penalties for 2010 amounted to 15.66 billion rubles, including customs payments - 15.31 billion rubles, penalties - 0.34 billion rubles. The amount of repaid debts on customs payments and penalties in comparison with 2009 decreased by 4.4 times.

Posted on http://www.allbest.ru/

36

Rice.5 . Budget classification of customs revenues

In addition, within the framework of the implementation of the Agreement on the procedure for crediting and distributing import customs duties, the accounting and allocation of penalties and interest on them is an integral part of the mechanism for monitoring their payment. Thus, the proposed classification is fully consistent with the principles of this Agreement, the concept of development of the customs payments administration subsystem and is necessary to improve the activities of customs authorities in the administration of customs payments and the formation of customs revenues.

The developed concept for the development of the customs payments administration subsystem and the classification of customs revenues made it possible to obtain t third scientific result dissertations - methodologiesatorganizations chargebutcustoms payments and formation of customs revenues inRF.

The current methodology for organizing the collection of customs payments involves an algorithm for the transfer of information, documents and funds from one participant in relations to another. The scheme of cash flow and information transfer can be represented as follows (Fig. 6). As a result of the analysis of the functions performed by the customs authorities at all levels of the customs system, it was concluded that in terms of organizing the collection of customs payments and the formation of customs revenues, regional customs departments perform the functions of the GU FTD and TR CA of the FCS of Russia, which reduces the speed of transferring information about the receipt Money.

Posted on http://www.allbest.ru/

36

Fig.6. Transfer of information about the receipt of funds

At the same time, the organization of collecting customs and other payments and the formation of customs revenues involves obtaining information about the goods from different organizations involved in the delivery of goods, storage of goods in temporary storage warehouses, as well as information held by other customs authorities of the states of the Customs Union, to the customs office of destination.

Structural divisions of customs and customs posts facts are revealed that testify to non-payment or incomplete payment of customs duties. Accordingly, there is an objective need to develop a scheme of interaction between structural subdivisions of the customs offices of the member states of the Customs Union. As practice shows, later, after consideration of court cases, on the facts of additional charges of customs payments, it is often necessary to return additionally assessed customs payments.

In order to exclude such facts, it is proposed to involve the legal departments of customs not only for the procedure for considering cases in courts, but also at the stage of making a decision on additional accrual and additional collection of customs payments. The need for active interaction with the legal departments of customs is also due to the fact that, based on the results of departmental control, decisions related to the control of customs value and payment of customs payments are most often canceled (67.2% of the total number of illegal decisions). When making such decisions, it is important to have all possible information, which implies close interaction between customs departments and similar departments of customs of the Republic of Kazakhstan and the Republic of Belarus. In addition, one of the measures aimed at paying off the debt on payment of customs payments is the interaction of customs with territorial divisions Federal Service bailiffs.

In order to achieve the set goal - to increase the efficiency of organizing the collection of customs and other payments, as well as to solve the tasks set, a methodology for organizing the collection of customs and other payments has been developed. It includes the main stages of customs control of the accrual and payment of customs duties and the receipt of amounts to the account of the Federal Treasury (Table 1), taking into account the transition to electronic declaration and payment according to the CBC.

The proposed technique differs from the existing one by the lack of movement coordination. information flows at the level of the regional customs administration, which is due to the new principle of the activities of customs authorities for the administration of customs payments. Saving time to receive information about the receipt of funds can be more than 24 hours.

Table 1

Methodology for organizing the collection of customs and other paymentsand formsAndcustoms revenues of the Russian Federation

Levels of the customs system	GU FTD CA Federal Customs Service of Russia		Customs, customs posts
	Organization of control over the receipt of funds of foreign economic activity participants in the federal budget and their returns, clarification of the type and ownership of payments, as well as operational accounting	Control over the activities of departments of customs payments of subordinate customs authorities, as well as operational accounting of their payments	Maintains operational records of administered revenues in the context of foreign economic activity participants, as well as operations for the accrual of federal budget funds from the disposal and sale of confiscated and other property turned into state revenue, and other payments
	Ensuring the collection of customs payments, fulfillment of the control task
Information base	Information of the UFK MF, information contained in the declaration for goods, documents submitted for customs purposes, accounting data, payment documents, documents confirming the right to provide benefits, information from structural subdivisions of the customs of the member states of the Customs Union
	Organization of control, operational and budgetary accounting	Generalization, control (Comparison, matching, accounting, control for your payments)	Comparison, comparison, accounting, control, analysis
Method indicators

The organization of control over the correctness and completeness of payment of customs duties at the customs level can be represented as follows (Table 2).

table 2

Stages of control of correctness, completenessand timelyaboutpayment of customs duties

	Department of customs clearance	Department of customs payments
	Checking the presence of debt on payment of customs payments	Control of the correctness of filling in individual columns of DT	Control of the correctness of the calculation of customs payments in group 47 DT	Control of the correctness of payment of customs duties	Granting a deferment (installment plan)	Checking the correctness of filling 47 DT	The account is there. payments	Control over the receipt of TP
	Ensuring the collection of customs payments, fulfillment of the control task
Information base
	Comparison, comparison of information, documentary control and accounting
Possible violations	The presence of debts on previously made deliveries	Illegal provision of preferences, benefits, false declaration, indication of an incorrect ETN VED code	Incorrect determination of rates of customs duties, taxes, customs fees, application of exchange rates	Filling in the details, understating the amounts payable, lack of supporting documents	Unlawful provision of a deferment (installment plan) of payment	Unreliable statement of information in the DT, non-receipt of customs payments	Providing false payment documents
Method indicators	The amount of outstanding debt, the debt resulting from the release of goods secured in another state - a member of the Customs Union, the effectiveness of measures for the enforcement of customs payments and penalties, the amount of additional income, the effectiveness of the application of the methodology

To improve the efficiency of organizing the collection of customs and other payments, an improved algorithm for organizing the collection of customs payments is proposed, which is based on the control of information on the receipt of funds, as well as other information that is necessary to ensure the timeliness and completeness of the receipt of customs revenues to the federal budget of the Russian Federation (Fig. 7).

As part of the proposed algorithm, it is assumed that at the stage of making a decision on the collection of customs payments, the customs payments department must coordinate such a decision with the legal department of customs. The implementation of this proposal will make it possible to exclude cases of the return of excessively collected and overpaid funds, as well as to exclude these amounts from the debt of participants in foreign economic activity to the federal budget of the Russian Federation.

These scientific results made it possible to form new practicalesky recommendations aimed at improving the effectiveness of organizing the collection of customs payments and the formation of customs revenues of the Russian Federation within the framework of the Customs Union. The recommendations are to improve the administration of funds deposited as security for the payment of customs duties and taxes, as well as to improve the coordination of the collection of import duties in the conditions of the Customs Union.

Posted on http://www.allbest.ru/

36

Posted on http://www.allbest.ru/

36

money

Posted on http://www.allbest.ru/

36

information flows

Rice.7 . Algorithm for organizing the collection of customs paymentsand formsAndcustoms revenue

The influence of the administration of funds contributed as security for the payment of customs duties and taxes, as well as the calculation of the amount of security for the payment of customs duties and taxes on the amount of revenues to the federal budget, is quantitatively substantiated. According to the results of the study, a discrepancy between the legislation and practice in terms of calculating the amount of security was revealed.

Thus, self-copying paper in rolls (ETN VED code - 4809201000) produced in Germany is imported into the Republic of Kazakhstan in the amount of 100,000 rolls at a price of 1 US dollar per roll; we will take the US dollar exchange rate for 30 rubles; euro exchange rate - 40 rubles. The goods are placed under the procedure of customs transit and follow in the Russian Federation. For customs operations, the amount of the customs fee will be fundamentally different in all three states - members of the Customs Union (in the Russian Federation - 7500 rubles, in the Republic of Kazakhstan - 2400 rubles, in the Republic of Belarus - 1400 rubles).

In accordance with the Decision of the Commission of the Customs Union No. 130, the rate of import customs duty for goods imported into the Republic of Kazakhstan until 2012 is 5%. In accordance with the ETT, the rate of import customs duty is 15%. The value added tax rate of the Republic of Belarus is 20%, the Russian Federation - 18%, the Republic of Kazakhstan - 12%. The calculation of the amount of security is presented in Table. 3.

Table 3

Calculation of the amount of security for the payment of customs duties and taxesfor states - members of the Customs Union, rub.

Thus, it is obvious that the amount of customs fees for customs operations and the amount of security may differ significantly in each of the member states of the Customs Union, since different rates may apply. Calculation of the amounts of security for the payment of customs duties and taxes in accordance with the norms of Art. 88 of the Customs Code of the Customs Union is made without taking into account tariff preferences and benefits for the payment of customs duties, taxes in the state - a member of the Customs Union, the customs authority of which releases goods (in the context of the example of the Republic of Kazakhstan), but not less than the amounts of customs duties, taxes, which would were subject to payment in other states - members of the Customs Union (the Republic of Belarus, the Russian Federation), as if the goods were placed in the territories of these states - members of the Customs Union under the customs procedures for release for domestic consumption or export without regard to tariff preferences and exemptions for the payment of customs duties, taxes. It turns out that the amount of security for the payment of customs duties and taxes should be equal to 1,140,000 rubles, which significantly exceeds the amount of customs duties and taxes payable upon release for domestic consumption. This means that the administration of customs revenues in this case becomes much more complicated. Held comparative analysis indicates that it is unprofitable for the importer to import and transit through Belarus and Russia.

To overcome the current situation, an approach is proposed to determine the amount of security for the payment of customs duties and taxes based on the rates of the Common Customs Tariff for import customs duties, and for VAT based on the maximum value of 20%, with the prospect further development tax legislation and the adoption of uniform rates for indirect taxes in order to create a single economic space.

In addition, a proposal was developed and justified on the basis of the legislation of the Customs Union to include customs fees for customs operations in the amount of security, since in connection with the entry into the Customs Union, the share of customs fees in the structure of customs payments has significantly decreased both in value and in percentage terms, which is a negative fact and serves as an incentive to revise the methodology for determining the rates of customs duties, which combines the advantages of the methods of the three member states of the Customs Union, that is, it is necessary to establish fixed rates depending on the CTN FEA code and the number of goods. Prior to making a decision on the application of a unified methodology for determining the amount of customs duty for customs operations, it is advisable to include these amounts in the amount of security for the payment of customs payments.

In the field of crediting and distributing import customs duties, the Agreement on the establishment and application in the Customs Union of the procedure for crediting and distributing import customs duties (other duties, taxes and fees having equivalent effect) of May 20, 2010 is in force. It provides that import customs duties are credited to a single account of the authorized body of the country in which they are payable in accordance with the customs legislation of the Customs Union, and are distributed to the budgets of countries in accordance with the distribution standards established for the Republic of Belarus - 4.70%, the Republic of Kazakhstan - 7.33%, the Russian Federation - 87.97%. According to the results of 2010, there was a negative balance in distributed import customs duties: the federal budget of the Russian Federation received less than 22 billion rubles. In this regard, is the necessary creation in the GU FTD and TR of the department for coordinating the collection of import duties, interest and penalties on them in the Republic of Belarus and the Republic of Kazakhstan, whose main functions include daily control over the receipt of payments on declarations registered in the territories of the states of the Customs Union, and filling out the corresponding statistical form, as well as the formation of requests to the customs authorities about the reasons for the non-receipt of funds.

With regard to assessing the effectiveness of the proposed methodology for organizing the collection of customs duties and practical recommendations, the establishment of quantitative criteria is very problematic due to the specifics of the processes and the relativity of the results. Therefore, in this case, the most optimal use of a set of characteristics (parameters), which together will allow you to get a fairly objective assessment of the results. An additional difficulty in this case also lies in the fact that, as a rule, such parameters are poorly formalized and often cannot have a predetermined quantitative expression.

The existing and proposed methodology for organizing the collection of customs and other payments and the formation of customs revenues can be characterized by the following system of quantitative and qualitative indicators, according to which a comprehensive assessment was carried out:

1) the effectiveness of the application of measures to collect customs and other payments;

2) the share of returned, excessively collected funds;

3) the presence of extra links;

4) the share of canceled decisions related to the payment of customs payments;

5) compliance with current legislation.

Comparative evaluation of two methods is a task of vector comparison, the components of which are quantitative and qualitative in nature. The basis integrated assessment the principle of maximum entropy (uncertainty) used in probability theory to characterize the laws of distribution of random variables was established. Quantitative and qualitative indicators characterizing the existing and proposed options and weight coefficients obtained on the basis of the maximum entropy principle are presented in Table 4.

Table 4

Indicators characterizing the existing and proposed optionsnyou

Name of indicator	Existing option	Suggested option	Existing option	Suggested option	Weight coefficients
The effectiveness of the application of measures to collect customs and other payments (the ratio of repaid to excluded debt, the ratio of the return of customs duties to accrued)
The share of the return of excessively collected funds (the ratio of the amount of the return to the amount of the recovery)
The presence of extra links
The share of canceled decisions related to the payment of customs duties
Compliance with current legislation

Taking into account these data, the proposed option for organizing the collection of customs and other payments increases, in comparison with the current one, the degree of their collection by an average of 76%. Consequently, the application of the scientific and methodological apparatus developed in the dissertation and the practical recommendations obtained on its basis for organizing the collection of customs and other payments provide the necessary increase in the effectiveness of the administration of customs payments.

CONCLUSION

In general, the dissertation solves an urgent scientific problem, which consists in the development of a scientific and methodological apparatus and the development of practical recommendations for improving the organization of the collection of customs duties and the formation of customs revenues in the Russian Federation and other countries of the Customs Union. As a result of its solution, new scientific results of theoretical significance and practical value were obtained. They include:

1. The concept of developing the administration of customs and other payments, the collection of which is entrusted to the customs authorities of the Russian Federation, within the framework of the Customs Union.

2. Classification of customs revenues in accordance with budget classification codes.

3. Methodology for organizing the collection of customs payments and the formation of customs revenues in the Russian Federation.

These scientific results have made it possible to formulate practical recommendations to improve the effectiveness of organizing the collection of customs duties and the formation of customs revenues of the Russian Federation within the framework of the Customs Union.

The implementation of these proposals provides an increase in the collection of payments by an average of 76%. Consequently, the pragmatic goal of the dissertation research has been achieved.

At the same time, the high dependence of the federal budget of the Russian Federation on energy exports does not allow to fully ensure its revenue side through the use of only customs measures of state regulation.

Therefore, the solution to this important issue should not only be solved by organizing the collection of customs payments, but also supplemented by other mechanisms. For example, such as the creation and use of a customs revenue fund to support and stimulate domestic producers. The development and formation of a set of such measures is the task of further research.

AUTHOR'S PUBLICATIONS ON THE THEME OF THE THESIS

...

Similar Documents

general characteristics and types of customs payments in accordance with the Customs Code of the Russian Federation. Legal regulation of payment of fees collected by customs authorities. Compulsory collection and enforcement of customs payments.

control work, added 03/23/2011


Types of customs payments in the Customs Union. The procedure for customs clearance of goods. Legal basis for declaring customs value. The procedure for charging and rates of customs payments. Improving the system of customs payments in the Customs Union.

term paper, added 09/19/2013


The concept and types of customs payments. General conditions for the payment of customs payments. Terms and procedure for payment of customs duties and taxes. Statistical analysis of customs payments. Grounds, conditions and procedure for changing the deadline for payment of import customs duties.

term paper, added 12/14/2013


Study of the content and features of statistical accounting of customs payments in special customs statistics. Characteristics of customs payments on the example of DVTU. Building a forecast of the amounts of customs payments by the method of analytical alignment.

term paper, added 02/21/2011


Classification of customs payments in the Russian Federation. Customs tariffs as the main type of customs payments. Foreign experience application of customs tariffs. Features of the formation of export and import customs tariffs in the Russian Federation. Problems and prospects of their application.

term paper, added 02/28/2010


Study of the essence of customs payments, their role in the formation of the federal budget. Study of the order, terms of payment of customs duties and taxes. The main directions for improving customs control over the calculation and payment of customs payments.

term paper, added 04/21/2014


Responsibility for non-fulfillment (improper fulfillment) of the obligation to pay customs duties. Norms of customs, tax, administrative, financial branches of legislation regulating the procedure for collecting and paying customs payments.

thesis, added 01/11/2016


Economic entity and types of customs payments. Determination of the circle of payers of customs duties and taxes. General conditions and methods of ensuring the payment of customs payments. Terms of payment of customs duties in Customs Union, liability for non-payment.

term paper, added 10/21/2014


Public relations regulated by the norms of financial and customs law, emerging in the process of payment, collection and enforcement of customs payments. The procedure for payment, collection and enforcement of customs payments.

abstract, added 09/25/2016


The concept and types of customs payments. Fiscal policy of customs authorities. Terms of payment of customs duties and taxes. Collection of customs duties during the customs procedure. Changing the rates of customs duties in the conditions of the World Trade Organization.