EDN: YDYUSA
Authors:
SHOTOVA Karina Maratovna, NIKIFOROVA Elena Vladimirovna
Abstract.
When carrying out import and export operations of goods, difficulties often arise in accounting and tax accounting. These difficulties are due to different approaches to the legal regulation of such transactions in different countries and regions. One of the main problems is the reflection of monetary transactions in the import and export of goods. In some countries, import and export transactions may be subject to different taxes, so the correct recording of these transactions is important. However, the legal acts governing accounting and tax accounting may not be clear and specific enough, which leads to difficulties in the work of accountants. To eliminate these problems, it is necessary to ensure the uniformity of approaches in the legal regulation of import and export operations in accounting and tax accounting. This will help simplify the work of accountants and avoid errors in accounting documents. It is also important to provide clearer and more detailed guidance on recording merchandise exports and monetary transactions in accounting records so that accountants can more accurately and correctly record these transactions. In addition, it is necessary to take into account changes in legislation and taxation rules in order to ensure the relevance and accuracy of accounting for import and export transactions. All this will allow accountants to more effectively record and control import and export operations, as well as reduce the likelihood of errors and inconsistencies in accounting records. To facilitate the accounting of import and export transactions, it may also be useful to use specialized software solutions that automate the process of generating accounting documents and simplify the reporting procedure. This helps reduce the risk of errors and speed up the accounting process, freeing accountants' time for more important tasks. When carrying out import and export operations, it is important to comply with all tax requirements and rules in the respective countries. This will help avoid fines and the need to overpay taxes. Therefore, in order to more effectively record import and export transactions, it is necessary to carefully study all the rules and requirements in this area, as well as use all available tools to automate accounting and control. Finally, it is important to provide timely reporting on import and export transactions, which allows you to take into account all changes in the business process and quickly respond to possible problems. This allows for more effective control over import and export operations, as well as improving the quality of accounting and reporting.
Keywords:
accounting, export of goods, foreign trade operations, exchange rate, process
