TAXATION OF FOREIGN TRADE TRANSACTIONS WHEN GOODS ARE IMPORTED INTO RUSSIA
This article discusses the peculiarities of taxation of foreign trade transactions when goods are imported into the Russian Federation. In a constantly reforming tax and customs legislation of the entities importing different kinds of goods it is necessary to provide such payments, customs duties, customs duties, VAT and excise taxes. First of all, it is necessary for correct calculation and tax payments to the state budget, as well as to avoid double taxation