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Секция «Актуальные на учные проблемы в мире (глазами молодьш исследователей)»
УДК 339.54
СУЩНОСТЬ ВАЛЮТНОГО КОНТРОЛЯ В ТАМОЖЕННОМ ДЕЛЕ
А. О. Конош
Руководитель по иностранному языку - Е. В. Астапенко
Сибирский государственный аэрокосмический университет имени академика М. Ф. Решетнева
Российская Федерация, 660037, г. Красноярск, просп. им. газ. «Красноярский рабочий», 31
Раскрывается механизм валютного контроля, рассматриваются элементы системы валютного контроля, а также описываются методы валютного контроля, которые используются в таможенном деле.
Ключевые слова: валютный контроль, таможенное дело, методы валютного контроля в таможенном деле, функции таможенных органов.
ESSENCE OF CURRENCY CONTROL IN CUSTOMS
A. O. Konosh, Foreign Language Supervisor - E. V. Astapenko
Reshetnev Siberian State Aerospace University 31, Krasnoyarsky Rabochy Av., Krasnoyarsk, 660037, Russian Federation
The article reveals the mechanism of exchange control, is considered elements of the system offoreign exchange control, and describes the methods of currency controls, which are used in customs.
Keywords: currency control, customs, methods of exchange control in customs, the functions of the customs authorities.
Exchange controls in customs is considered as a kind of state of foreign exchange control, revealed its essence, the delimitation of the supervision.
Customs control is one of the directions of currency control, which is under active development of foreign trade, is of particular importance.
In accordance with the Constitution and federal laws, customs regulation is administered by the Russian Federation and is establishing procedures and rules under which persons exercise the right to movement of goods and vehicles across the customs border. This regulation is carried out using a combination of methods and means of ensuring compliance with the measures of customs and tariff regulation, prohibitions and restrictions established in accordance with Russian law on the regulation of foreign trade activity associated with the movement of goods and vehicles across the customs border.
An important means of customs control is a set of measures implemented by the customs authorities in order to ensure compliance with the customs legislation of the Russian Federation and one of its functions is currency control in customs, that is, compliance verification of the currency legislation of the movement of goods and vehicles through customs border.
Monetary customs control in accordance with the applicable legislation is one of the main functions of the customs authorities that the legislator attributed to currency control agents. As agents of foreign exchange control they have the right to carry out verification of compliance by residents and nonresidents of the Russian currency legislation and acts of currency regulation; to inspect the completeness and accuracy of accounting and reporting of residents and nonresidents; to request and receive documents and information that are related to currency transactions, opening and maintaining accounts.
The customs authorities as agents of foreign exchange control exercise their functions in coordination with the banks servicing the account (including foreign currency) directly involved in the movement of goods across the customs border. In addition, monitor compliance by individuals authorized to carry cash foreign currency through customs border of Russia, established by currency legislation of our country.
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The function of the customs of foreign exchange control system provides the customs authorities, which includes the Federal Customs Service, Department of currency control of the Federal Customs Service, foreign exchange control department of the regional customs offices, departments and branches of foreign exchange control customs. The tasks, functions, rights of the said customs authorities enshrined in the Regulations on these bodies are approved by Order of the Federal Customs Service and published based on federal rules and regulations on currency regulation and currency control.
The system of exchange control in the customs area includes:
1) foreign exchange controls over the export of goods;
2) foreign exchange controls over validity of payments in foreign currency for imported goods;
3) foreign exchange controls for other foreign economic operations.
Currency control implies control over crossing the customs border of the variety of goods such as currency and currency values, all the participants of customs legal relations. The mechanism of exchange control the export of goods involves active interaction of the three categories of persons: 1) a legal person -the exporter; 2) an authorized bank; 3) the customs authority.
The goal of currency control is to prevent the concealment of proceeds - cash in foreign currency or in the currency of the Russian Federation, transferred or subject to transfer in favor of the exporter - importer non-resident as payment for goods exported under the contract. Thus, the requirement of foreign exchange control is a transfer of foreign exchange earnings from exports of goods of foreign economic activity on its ruble and (or) foreign currency account at an authorized bank.
In conclusion, I would like to note that the currency control in customs, as the views of the State foreign exchange control is characterized by the fact that it is one of the functions of the customs authorities; forms and methods, which use the customs authorities, determined in the law on currency regulation and Customs Code of the Russian Federation; the violators of the currency legislation apply administrative measures of coercion provided by applicable law.
Exchange controls in the area of customs is the activity of specially authorized state actors in the field of education, distribution and use of foreign currency assets of the country, aimed at ensuring compliance with the currency legislation at realization of currency transactions. The main subjects of the exchange control in the area of customs are the customs authorities and the banks authorized to conduct such activities by the state.
References
1. Brian Butler, Brian Johnson, Graham and Sidueldr. Obschaya- Finance. Dictionary. 2nd ed. M .: "Infra-M" Publishing "The whole world", 2008.
2. Kuzmichyov S. V. Izvestija Tuljskogo Universiteta. Economic and legal science, 2008.
© KoHom A. O., 2016
