THE ANALYSIS OF VAT ON EXPORT OPERATIONS AS THE FACTOR OF EQUITY CAPITAL FORMATION

Abstract

In the article the value-added tax on export operations as the factor influencing formation of equity capital by correctness of its calculation at the moment of acceptance of export earnings is considered. The order of accounting organization and documentary registration of value added tax according to the movement of export goods is considered. The technique of reflection of the “entrance” VAT on the received goods on book keeping accounts and “outgoing” tax on the value of goods shipped for export subject to payment in the budget, and on acknowledged proceeds from sale of export goods at infringement of documentary acknowledgement of goods export is disclosed. Forms and ways of the control of calculation and payment correctness of the tax by the enterprises-exporters on the example of small business subject are investigated.