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ÎÃËÀÂËÅÍÈÅ
1 . Ãîñóäàðñòâåííîå ðåãóëèðîâàíèå âíåøíåýêîíîìè÷åñêîé äåÿòåëüíîñòè
â Ðîññèéñêîé Ôåäåðàöèè ................................................................................................................ 4
1.1. Ñèñòåìà ãîñóäàðñòâåííîãî ðåãóëèðîâàíèÿ
âíåøíåýêîíîìè÷åñêîé äåÿòåëüíîñòè ....................................................................................................... 4
1.2. Ìîäåëè âíåøíåýêîíîìè÷åñêèõ ñâÿçåé ñòðàíû
è òèïû ãîñóäàðñòâåííîãî âìåøàòåëüñòâà âî âíåøíåýêîíîìè÷åñêóþ ñôåðó ........ 5
1.3. Ñòðóêòóðà ìåõàíèçìà ãîñóäàðñòâåííîãî ðåãóëèðîâàíèÿ ÂÝÄ
è õàðàêòåðèñòèêà åãî ýëåìåíòîâ ................................................................................................................. 7
1.4. Öåëåâàÿ ôóíêöèÿ ñèñòåìû ãîñóäàðñòâåííîãî ðåãóëèðîâàíèÿ ÂÝÄ ............ 9
1.5. Âíåøíåýêîíîìè÷åñêàÿ ïîëèòèêà ãîñóäàðñòâà è åå ñîñòàâëÿþùèå .......... 11
2. Òàðèôíîå è íåòàðèôíîå ðåãóëèðîâàíè
âíåøíåýêîíîìè÷åñêîé äåÿòåëüíîñòè ................................................................................ 15
2.1. Âíåøíåòîðãîâàÿ ïîëèòèêà ñòðàíû è åå çàêîíîäàòåëüíàÿ áàçà ................. 15
2.2. Òàìîæåííî-òàðèôíîå ðåãóëèðîâàíèå ÂÝÄ â Ðîññèè .......................................... 20
2.3. Ñèñòåìà íåòàðèôíîãî ðåãóëèðîâàíèÿ âíåøíåòîðãîâîé äåÿòåëüíîñòè 26
3. Òàìîæåííûé êîíòðîëü ..................................................................................................................... 37
3.1. Óïðàâëåíèå ðèñêîì ïðè âûáîðå ôîðì òàìîæåííîãî êîíòðîëÿ ................... 37
3.2. Çîíû òàìîæåííîãî êîíòðîëÿ ..................................................................................................... 40
3.3. Ôîðìû òàìîæåííîãî êîíòðîëÿ ................................................................................................. 43
3.4. Ýêñïåðòèçû è èññëåäîâàíèÿ ïðè îñóùåñòâëåíèè
òàìîæåííîãî êîíòðîëÿ ....................................................................................................................................... 55
3.5. Îñíîâàíèÿ ïðèîñòàíîâëåíèÿ âûïóñêà òîâàðîâ ......................................................... 58
3.6. Ïåðåìåùåíèå òîâàðîâ ôèçè÷åñêèìè ëèöàìè äëÿ ëè÷íûõ öåëåé .............. 60
4. Íàëîã íà äîáàâëåííóþ ñòîèìîñòü, àêöèçû ïðè ïåðåìåùåíèè
òîâàðîâ ÷åðåç òàìîæåííóþ ãðàíèöó .................................................................................. 65
4.1. Íàëîã íà äîáàâëåííóþ ñòîèìîñòü ......................................................................................... 65
4.2. Àêöèçû ........................................................................................................................................................... 66
5. Òàìîæåííûå ðåæèìû ........................................................................................................................ 69
5.1. Ìåæäóíàðîäíûå òåðìèíû «Èíêîòåðìñ» ......................................................................... 69
5.2. Îñíîâíûå òàìîæåííûå ðåæèìû ............................................................................................. 77
5.3. Ýêîíîìè÷åñêèå òàìîæåííûå ðåæèìû ................................................................................ 81
5.4. Çàâåðøàþùèå òàìîæåííûå ðåæèìû .................................................................................. 83
5.5. Ñïåöèàëüíûå ðåæèìû ...................................................................................................................... 84
6. Ïðèìåðíûå çàäà÷è ïî äèñöèïëèíå ........................................................................................ 86
7. Òåñòû ................................................................................................................................................................ 89
Ñïèñîê èñïîëüçîâàííûõ èñòî÷íèêîâ ........................................................ 93
Åâäîêèìîâà, Í. Â.
Íàëîãîâîå ðåãóëèðîâàíèå âíåøíåýêîíîìè÷åñêîé äåÿòåëüíîñòè : ó÷åá-
íîå ïîñîáèå / Í. Â. Åâäîêèìîâà. — Ñàìàðà : Ñàìàð. ãóìàíèò. àêàä., 2009. —
94 ñ.
ISBN 978-5-98996-078-2
 ïîñîáèè ðàññìîòðåíû îñíîâíûå ïîíÿòèÿ ãîñóäàðñòâåííîãî ðåãóëè-
ðîâàíèÿ âíåøíåýêîíîìè÷åñêîé äåÿòåëüíîñòè â ÐÔ, îõàðàêòåðèçîâàíû òà-
ðèôíûå è íåòàðèôíûå ìåòîäû ðåãóëèðîâàíèÿ, ÍÄÑ, àêöèçû, îñîáåííîñòè
è ôîðìû òàìîæåííîãî êîíòðîëÿ. Ïðèâåäåíû çàäà÷è è òåñòû.
Äëÿ ñòóäåíòîâ ýêîíîìè÷åñêèõ âóçîâ è ôàêóëüòåòîâ, àñïèðàíòîâ, ïðå-
ïîäàâàòåëåé.
ÁÁÊ 65.261.4 ÿ73
Å 15
Ðåöåíçåíò:
êàíä. ýêîí. íàóê, äîöåíò Å. Â. Ïðåñíÿêîâà
Ïå÷àòàåòñÿ ïî ðåøåíèþ Ðåäàêöèîííî-èçäàòåëüñêîãî ñîâåòà
Ñàìàðñêîé ãóìàíèòàðíîé àêàäåìèè
© Í. Â. Åâäîêèìîâà, 2009
Å 15
ISBN 978-5-98996-078-2
