THE ORGANIZATION AND METHODOLOGY OF SEPARATE ACCOUNTING OF VALUE ADDED TAX (VAT) IN EXPORT OPERATIONS

The relevance of research is defined by the development of foreign economic relations of subjects-residents of the Russian Federation, the increase of users’ requirements to registration information on export-import transactions. For the adoption of reasonable administrative decisions it is necessary to expand information limits of registration data and border of their perception by users. Therefore there is the need of research and development of theoretical, methodical and practical provisions on formation of effective system of the accounting of export operations, the practice in compliance with modern requirements. The objective of this research consists in development of the technique of separate accounting of value added tax during the implementation of export operations. The object of research is export operations of the commercial organizations of the Volgograd region. The methodological basis of research consists in dialectical approach to the phenomena and processes of economic activity of subjects. Within the development of problem, various methodological approaches were used: system, specification, modeling, deduction and induction, comparative analysis, formally legal verification of documents. As a result of research specifics of export operations and its influence on the formulation and conducting accounting and management are reflected; dynamics of a turn from implementation of export operations by the Russian economic subjects is given; elements of accounting policies for the taxation concerning the “entrance” VAT are defined at implementation of export operations; need is proved and the technique of the separate accounting of the VAT is developed at implementation of operations of realization within the country and for export by use of multilevel system of sub-accounts and analytical accounts for detail accounting information by structural subdivisions, by products, countries, customers and contracts. The developed method can be used in practice of accounting of export operations.