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Cancellation of internal customs duties in Russia. Development of manufactories, domestic and foreign trade

At the beginning of the 18th century, Peter I a new customs system was created based on the policy of protectionism of the internal market. It protected the interests of domestic producers and favored the development of the Russian economy.

However, to replace the great emperor, the era of "palace coups" "brought" people who looked at the tasks of the Russian Empire in a completely different way. economic policy. Peter's successors preferred to patronize not their own people, but foreign powers - the homelands of imperial favorites. So, in 1731 Empress Anna Ioannovna claims new customs tariff, canceling the protectionist policy of Peter I.

However, with the coming to power of Elizabeth Petrovna, the economic course changes, and the government finally begins to deal with the most important issues. state problems. It becomes clear that the current customs system slows down economic development Russia. Customs duties within the country were a particularly heavy burden on domestic producers (there were about 17 of them by the middle of the 18th century).

So, passing a path of approximately 60 kilometers, the merchant crossed about 3-4 domestic customs, on each of which he was obliged to pay a fee. In addition to the money spent on keeping the horse on the road, the fees took away almost half the amount received for the sale of goods. In addition, the phenomena of abuse of their powers by customs officers were quite common.

Pyotr Ivanovich Shuvalov himself, who prepared a project on the abolition of customs duties within the country, said that one of the main reasons for the customs reform was the need to replenish the state treasury. According to the count, it is necessary to levy taxes on those who sometimes can pay more than their salary.

There were also other prerequisites pointing to the weakening of the customs system and its inconsistency economic interests countries.

So, main reasons for liquidation internal customs duties were:

combating corruption and other abuses by the customs service;
the dissatisfaction of the population (especially the peasants) caused by the huge size of the collection;
creation of an effective source of replenishment of the treasury.

Projects for improving the customs system began to appear as early as the 20s of the 18th century, but all of them were not considered as part of a solution to the general issue, and therefore were not implemented in reality.

The first big project to eliminate customs duties within the country was proposed to the Senate in September 1752 Count P.I. Shuvalov, an influential statesman and favorite of Elizabeth Petrovna. Initially, the project program assumed the elimination of customs duties only for persons belonging to the peasant class.

However, in a document prepared by P.I. Shuvalov, it was not determined how the count plans to compensate for the losses received by the treasury from the reduction in the payment of fees.

That's why March 16, 1753 Petr Ivanovich submitted a new draft to the Senate, proposing to eliminate absolutely all internal customs duties: “destroy all customs that exist within the state (except for ports and border ones), and if they don’t exist, they don’t collect the above-described fee.”

In the final version, the draft abolished not only customs and customs duties within the country, but also 16 other duties and proposed, unlike the original version, that revenues received by the treasury from internal customs taxes should be “collected at port and border customs”.

Already in August 1753 The Senate approved the count's bill, and a few months later, having approved the Senate report, Empress Elizaveta Petrovna issued a manifesto "On the abolition of customs and petty dues."

It said that "countless torture, death of people and ruin of houses", "robbery and theft", which occurred from the collection of customs taxes and abuses in their collection, will stop. The manifesto also pointed out that customs duties prevented the creation of a single all-Russian market, but now, since “our Russian subjects, merchants inside our state will sell and buy all kinds of goods duty-free,” the forces of the state and its people will multiply.

According to the manifesto of the empress, were eliminated 17 types customs fees . The main duty was "on food and bread." Taxes "with a cart" and other fees within the state were also abolished.

Instead, increased up to 13 kopecks per ruble duty on imported and exported goods in port and border customs. In addition, the manifesto suggested replacing the obsolete tariff 1731.

By 1754, internal customs ceased to operate in most of our country. In the same year, internal customs and trade stationery fees were abolished in Siberia, and the imposition of duties on goods brought into Siberia was also completely eliminated. However, goods exported from the area were still subject to taxation 10% rate.

In some cities of Russia, border customs were moved to the state border.

The changes also affected internal device customs. IN May 1754 Empress Elizaveta Petrovna approved the Senate report, which proposed reforming the customs system on the southwestern and southern borders.

TO December 1755 27 customs offices were created with new system outposts and form posts on all land borders of the state. In addition, there were about 15 customs houses in ports.

For the convenience of levying a single new duty on goods foreign production(or exported abroad) in 1754 a report card of “normal prices” was published, according to which the tax was collected. Also canceled was the old tariff, at which duties were levied in gold money: for practicality, the new fee was levied in "walking money".

Thus, the main burden of paying customs duties fell on foreign traders. It is also worth mentioning that the abolition of internal customs duties in our country was the first in the world. So, in Germany, internal customs were destroyed only in the middle of the 19th century, and in France - as a result of the French Revolution 1789-1799.

The implementation of the customs reform required the subsequent restructuring of the legislative system of the country's customs. Therefore, in December 1755 Empress Elizaveta Petrovna approved a decree on the creation of the "Customs Charter", a new document regulating customs relations, taking into account the recent destruction of internal customs barriers in the empire.

In the introductory part of the charter, the reasons for the elimination of internal customs duties were again spelled out. Overall, this document was an attempt by the government to fully define legal relations between different classes in the commercial sphere of society. Moreover, the attempt was quite successful, since in practice the "Customs Charter" perfectly coped with the task assigned to it and marked the transition to a civilized way of solving customs problems and issues.

This document canceled absolutely all previously adopted letters and took into account the transition to single 13% tax for foreign goods. The "Charter" regulated the rules of foreign and domestic trade, and also determined customs duties. So, foreigners who were not recorded in the Russian merchant class were forbidden to trade on the territory of the Russian Empire. In addition, people of “other classes”, that is, lackeys, teachers and others, were not allowed to trade.

A number of other provisions included in the "Charter" determined the territory and goods that were allowed to trade, for each class separately. Thus, this document introduced a ban on peasants trading outside the empire, as well as in villages too far from the city; the owners of manufactories (manufacturers) were completely forbidden both wholesale and retail etc.

Also, the charter finally approved the complete abolition of customs within the country and, accordingly, the collection of internal customs duties from the population.

Thus, the elimination of customs duties within the state and the subsequent creation of a new customs one marked the exit of the Russian economy to a new, organized and systematized level, and also provided an opportunity for economic activity without burdensome fees to all the estates of the empire.

The transmission regarding the abolition of the increase in duties on cars is presented below.

Domestic policy of the second half of the 40-50s. largely connected with the activities of Count P.I. Shuvalov, who actually became the head of the Elizabethan government. On his initiative, the reorientation of budget revenues from direct to indirect taxation was carried out. This made it possible to increase the revenues of the treasury. He felt that the time had come for another customs reform. The most important event in the field of customs policy was the elimination customs restrictions inside the country. The Russian state, the political formation of which took place as early as the 15th-16th centuries, was economically unaffected until the middle of the 18th century. remained fragmented. In each region, freight and trade duties were levied. In addition to “myty”, “transportation”, “mostovshchina”, etc., there were many other “petty fees” that greatly hampered internal trade.

It was a very bold, progressive step. Suffice it to recall that in France, internal customs barriers were eliminated only as a result of the revolution of 1789–1799, and in Germany only by the middle of the 19th century. Shuvalov's report, approved by the Senate, formed the basis of the Imperial Manifesto on December 20, 1753.

In addition to the enormous public benefit, this event brought considerable benefits to its initiator: he himself received the opportunity for more active commercial and industrial activities and, in addition, accepted rich offerings from the delighted merchant class. Treasury losses from the abolition of internal customs duties were more than offset by an increase in duties on imported goods, which also served the interests of Russian merchants and industrialists.

In 1753-1754. internal duties, as well as all 17 "petty fees" were replaced by a uniform customs duty at the borders of the state, levied on all imported and exported goods at the port at the border customs in the amount of 13 kopecks from 1 ruble of the cost (additional taxation foreign trade should, according to Shuvalov, compensate for the budget shortfall due to the abolition of internal duties and taxes). In 1754, a table of normal prices was published, on the basis of which a new fee was calculated.

In contrast to the "Efimochnaya" duty, which was levied according to the tariff of 1731 in gold currency, the 13% duty was paid by Russian "walking money", which extremely complicated the work of customs officials. The inconsistency of such an order was obvious. However, it could not be overcome only by a general revision of the tariff of 1731. This was also prompted by the fact that, firstly, many changes were made to the previous tariff under Elizabeth Petrovna; secondly, many imported goods, which first appeared on Russian market after 1731; thirdly, the rates of duties were less and less consistent with their original purpose due to changes in the prices of goods; fourthly, the tariff of 1731, based on the idea of liberalizing foreign trade, did not correspond to the protectionist moods of Elizaveta Petrovna and her entourage, their desire to provide systematic patronage to everything national.

Tariff revision in 1754-1757. engaged in a special commission established under the Senate. She developed a system of duties, similar in nature to that established by the tariff of 1714. In many cases, the basis for assigning salaries at the new tariff was a reference to the customs duties of 1724. According to the tariff of 1757, the amount of customs taxation of imported factory products was established depending on development of their production in Russia. At the same time, the duty rate increased simultaneously with an increase in the degree of processing of raw materials. Imported goods were subject to a 17.5-25% ad valorem rate (“efimochny” duty), as well as an “internal” duty, which was levied at port and border customs. In total, this amounted to 30-33% of the cost of imports.

The tariff of 1757 turned out to be inconvenient in practical terms. Duties continued to be levied in both metallic currency and "walking" money. Numerous and excessive detailing of the articles on which the customs clearance homogeneous goods, made it difficult to apply the tariff. Its highly protective nature encouraged smuggling.

In order to combat smuggling, in 1754 the border guard was established as a special corps of troops guarding the border in Ukraine and Livonia. In the same year, customs officers were installed on the state border. In order to interest the rangers in catching the smugglers, it was decided to give them a quarter of the confiscated goods.

The customs reform was crowned with success for the treasury: in 1753, customs gave 1.5 million rubles, and in 1761, 5.7 million rubles. The process of folding the all-Russian market was accelerated, internal trade developed rapidly. The government of Elizabeth in every possible way encouraged the development of foreign trade, combining this line with a policy of protectionism. For the period from 1725 to 1760 Russian export increased from 4.2 to 10.9 million rubles, and imports - from 2.1 to 8.4 million rubles. Russia's foreign trade was oriented mainly towards Western Europe, where England was its leading partner. Mainly raw materials went to Europe - hemp and flax, in a smaller volume - Ural iron and linen. They bought mainly luxury items, silk fabrics and fine cloth, jewelry, tea, coffee, wine, spices.

In general, the trade and economic policy of the administration of Empress Elizabeth was successful and, of course, favored the development of Russia. Here Elizaveta Petrovna achieved greater results than in domestic politics where the confusion of power continued, favoritism, corruption and bureaucracy flourished.

Topic 9. CUSTOMS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the XVIII century.

CUSTOMS DUTIES, in Russia taxes on trade and related operations. From the end of the 10th century in Rus', such customs duties were known as myt (he, apparently, was a customs duty not only for travel, but also from a transaction), weighty, commercial, remeasurement, translation and bridgework. During the years of the Tatar-Mongol yoke, a tamga was installed everywhere, which was charged from the price of the goods. In the XIII-XV centuries. in each principality there was a special system of customs duties, which was regulated by agreements based on tradition. The diversity of customs duties was also preserved during the period of formation and development of the Russian centralized state (from the end of the 15th century to the middle of the 17th century): the names and values of customs duties were not the same in different areas for local residents and non-residents. Part of trade transactions, especially those concluded by clergy, were often subject to customs duties not in full. Passing customs duties included: myt (in various regions, dry myt was levied as a skid, arc, roadway; water myt - as a ship, from a ship, from a nave, from a plank, from a raft, from a kayuk, bow, mooring, planted, coastal and etc.), arrival, departure (traveling customs duties from local residents in a number of areas), golovshchina (was charged per person), bones (customs duty from conductors), bridgework, transportation. The customs duties associated with servicing trade included: weighty (when weighing goods; from the middle of the 17th century, weighing on government scales became mandatory), counter duty (taken when weighing salt), scraper (from lifting goods on the scales when selling) and others; with a measure - measured and short (imposed on bread); when storing goods and their appearance at the place of sale - washed out, turnout, living room, barn, turning, yard, courtyard, dump, etc .; when selling horses and livestock - spot, note, writing money, woolen, lead money, horn (with cattle), tethered, etc. All these customs duties were small in size. The main customs duty was the fees from the transaction itself - tamga (from the 2nd half of the 16th century it began to be called the ruble duty) and osmnichee (the fee from the sale of bread was no different from tamga in nature and method of collection). There was no external customs duty then. Foreign merchants paid the same duties as merchants from other cities, only sometimes at the highest rates. Despite the temporary increase in the range of customs duties (due to the growing needs of the state in money), in the XVI - 1st half. 17th century the process of their unification was leading: the differences in the amount of taxation between local and non-residents were erased, an increasing number of customs duties began to be levied on the price of goods, etc. The process of unification of internal customs duties was completed by the reform of the 1650s - the Trade Charter of 1653 and the Statutory Customs Charter 1654. The ruble duty became the main one. Of the passers-by, only mostovshchina and ferry remained (in Siberia, customs duties were abolished only in 1692). Of the rest - a stain (from the sale of horses, it was charged in addition to the ruble), barns and repurchase (charged from goods by weight when they were bought for resale). In the 1650s, external customs duties appeared. Foreign merchants began to pay a 4-5% tax on the sale of goods in ports and border towns and an increased fee on their sale in the inner cities of Russia: a 6% ruble duty and a customs duty. The travel duty for foreign merchants was increased in the New Trade Charter of 1667.

Under Peter I, there was a temporary increase in internal customs duties. A turnaround fee, a fee for retail space, wharfs, new leveling, mooring and dumping from river vessels, etc. were introduced. The rapid development of Russia's foreign trade led in 1724 to the creation of a new customs tariff. Since that time, a differentiated taxation of all exports and imports has been established. The abolition of internal customs duties occurred during the Customs Reform of 1753-57. The amount of fees from internal customs duties was decomposed into external (tariff) customs duties, which became the only type of customs duties. Their size was determined by uniform tariffs, and they were charged only at port and border customs.

However, to replace the great emperor, the era of "palace coups" "brought" people who look at the tasks of Russian economic policy in a completely different way. Peter's successors preferred to patronize not their own people, but foreign powers - the homelands of imperial favorites. So, in 1731 Empress Anna Ioannovna claims new customs tariff, canceling the protectionist policy of Peter I.

However, with the coming to power of Elizabeth Petrovna, the economic course changes, and the government finally begins to deal with the most important state problems. It becomes clear that the current customs system slows down the economic development of Russia. Customs duties within the country were a particularly heavy burden on domestic producers (there were about 17 of them by the middle of the 18th century).

There were also other prerequisites pointing to the weakening of the customs system and its inconsistency with the economic interests of the country.

So, main reasons for liquidation internal customs duties were:

combating corruption and other abuses by the customs service;
the dissatisfaction of the population (especially the peasants) caused by the huge size of the collection;
creation of an effective source of replenishment of the treasury.

Reform implementation

Liquidation results

According to the manifesto of the empress, were eliminated 17 types of customs fees. The main duty was "on food and bread." Taxes "with a cart" and other fees within the state were also abolished.

Instead, increased up to 13 kopecks per ruble duty on imported and exported goods in port and border customs. In addition, the manifesto suggested replacing the obsolete tariff 1731.

In some cities of Russia, border customs were moved to the state border.

The changes also affected the internal structure of customs. IN May 1754 Empress Elizaveta Petrovna approved the Senate report, which proposed reforming the customs system on the southwestern and southern borders.

TO December 1755 27 customs houses were created with a new system of outposts and form posts on all land borders of the state. In addition, there were about 15 customs houses in ports.

Customs legislation

In the introductory part of the charter, the reasons for the elimination of internal customs duties were again spelled out. In general, this document was an attempt by the government to completely define the legal relations between the various classes in the commercial sphere of society. Moreover, the attempt was quite successful, since in practice the "Customs Charter" perfectly coped with the task assigned to it and marked the transition to a civilized way of solving customs problems and issues.

The transmission regarding the abolition of the increase in duties on cars is presented below.

Elimination of internal customs duties and borders

What a relief from this most merciful institution of ours to our loyal people, following the payment of the above-mentioned fees, will come from various occasions, and moreover, how great is the amount of money collected from them until now, which consisted not in one, but more than in millions, according to the law. in the capitation salary will remain; how many denunciations of these collections, and according to them, there were and are lengthy investigations in the state, according to which countless torture, death of people and ruin of houses occurred, both from right and false denunciations, that this will take its end in the suppression of customs, for he the occasion by which it occurred is eradicated. Why for the sake of all-merciful command: all customs available within the state (except for port and border); destroy, and how not to be, so do not collect the above-mentioned fee, but collect that amount at port and border customs from imported and exported goods, internal duties are only 13 kopecks from each ruble, more than this from the goods from which the above will be charged , internal nowhere to take, which both foreign and Russian merchants in imported goods, so our subjects have to pay from exported goods, because our Russian subjects, merchants within our state, will sell and buy all goods duty-free, which duties on one product from the sale and from the purchase in one row it happens in payment of a hryvnia from the ruble, and on reselling one to another, they paid a duty in addition, and tacos from one product have a triple duty or more in payment; and now those of our subjects, the merchants, will be free from all this, but only that internal duty, as it is clear above, they will pay in one port and border customs, against the previous internal payment at ports, 5 kopecks, with an addition of only 8 kopecks per ruble ; likewise, foreign merchants cannot suffer an excessive loss from the payment of that internal duty, for they will sell those goods to Russian merchants in no other way than with an increase in that duty.

Which of our Russian subjects, merchants, has concluded contracts with foreign merchants on the supply of goods to the ports before this year of a new institution, so be in their power.

Complete collection of laws of the Russian Empire. T. XIII. No. 10164.

Reader on the history of Russia from ancient times to the present day / Orlov A.S., Georgiev V.A., Georgieva N.G., Sivokhina T.A. - M, 1999, p. 187-188

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The main indirect tax was the road tax, which was a kind of internal customs duty levied in the form of fares, transportation of goods, driving livestock through

Internal customs duties were in the nature of remuneration for the use of bridges, crossings, retail space And

With the streamlining of the tax system, these duties were gradually abolished and replaced by fees from trade, and sometimes offset by an increase in external customs fees. In Russia, an attempt to abolish internal duties, caused by the energetic demand of the merchant class, was made under Alexei Mikhailovich. Finally, the abolition of internal customs duties was carried out only in 1753 (the income received from them was decomposed into holiday and imported goods).

On the border between the Grand Duchy of Finland and the empire, internal customs duties existed constantly. All Russian goods brought to Finland, with the exception of those that were subject to excise duty there (wine, tobacco, sugar), were allowed through without taxation. Of the Finnish products, only cheeses and the simplest products of handicrafts or handicraft industry, made from Finnish raw materials, were allowed into the empire duty-free (in certain cases - with certificates of origin). Goods made from foreign raw materials or with the use of foreign machines or fuel, which were allowed to enter Finland with a lower duty than was used in the empire, were subject to the imposition of a special equalizing duty upon importation into the empire, set in such an amount that the conditions for the production of this product in the empire and in Finland were balanced. In addition, there was an internal customs line on the borders of the Irkutsk region (along the shores of Lake Baikal) transported to the west from customs line foreign goods that

Internal customs duties - 61, 161-163

ROAD TAX - a type of internal customs duties - payment for travel, transportation of goods, driving livestock on roads, waterways, bridges and crossings. It was most widespread in the Middle Ages in Western Europe and was originally spent on the repair and construction of roads, bridges and crossings. The size of the D. p. was established depending on the severity of the cargo, the type of crew, the number and type of draft animals and cattle driven. With the strengthening of the central state power, D. p. turned into a royal regalia, having lost its intended purpose. Its collection hindered the development of trade, caused protests from the general population in the 19th century. in Zap. Europe has been cancelled.

Road duty - a type of internal customs duties, payment for travel, transportation of goods, driving livestock on roads, waterways, places and crossings. It was most widespread in the Middle Ages.

Benelux is the customs union of Belgium, the Netherlands and Luxembourg. It was formed in 1958 with the aim of abolishing internal customs duties, adopting a single external tariff, coordinating policies in the field of indirect taxation and domestic financial policy. He was the prototype and inspirer of the creation of Ob-

ROAD DUTTY - a type of internal customs duties levied in the form of fares, transportation of goods, driving livestock on roads, waterways, bridges, crossings.

BENELUX - customs union of Belgium, the Netherlands, Luxembourg. Formed in 1958 F. with the aim of abolishing internal customs duties, adopting a single external tariff, coordinating policies in the field of indirect taxation and domestic financial policy. Inspired the creation common market, which then entered as its integral part. The name is formed from the first letters of the names of the countries of the union.

ROAD DUTTY - a kind of internal customs duty levied in the form of fares, transportation of goods, driving livestock on roads, waterways, bridges and crossings in the Middle Ages in Western Europe and Ancient Rus'.

From h. Internal customs duties in Russia, Kaz., 1850 On the concept of trade tax and its historical development in Russia, Kaz., 1856.

EUROPEAN COMMON MARKET (ECM) - an agreement concluded in 1957 between France, Italy, West Germany, Belgium, the Netherlands and Luxembourg (originally known as the six countries of the internal market) with the aim of introducing uniform internal customs duties and abandoning customs borders between these countries. Denmark, Ireland and the UK joined the European Economic Community (EEC) in 1973.

An additional obstacle to the development of domestic trade was the numerous conditional borders within the state that had survived from the Tatar yoke, the crossing of which was accompanied by the payment of duties for the transported goods. Only in 1727 and 1754. in two steps, the medieval internal "turnaround fees" and internal customs duties were finally abolished.

State policy of protecting the domestic market from foreign competition. It includes the introduction of high rates of customs tariff (customs duties) on goods imported from abroad, as well as such non-tariff restrictions (non-tariff barriers) as quantitative (contingenting, voluntary restriction of exports, licensing) and currency restrictions on the import of goods, a complicated customs procedure (customs cleaning), high requirements for the compliance of imported goods with national technical and sanitary standards, internal fees and taxes on imported goods, strict anti-dumping duties, etc.

By changing the size of tax rates, the state influences the ratio of accumulation and consumption funds (creating, for example, additional incentives for investment activities, maneuvering the level of indirect taxes) contributes to the development of competition in the domestic market (in particular, by reducing or eliminating customs duties) affects the price level (through the rates of indirect taxes, customs duties, rates of other types of taxes).

Russia's membership in the WTO poses problems for the government, finding sources of replenishment of revenue items in the budget in connection with the reduction of customs duties and tariffs and harmonizing Russia's obligations to some CIS countries with which customs unions or other trade agreements have already been concluded. By becoming a member of the WTO, Russia will consolidate the legal foundations of an open economy within the framework of the world economy. By accepting the rules of the WTO game, Russia must arrange things within the country in such a way that domestic companies receive support from the state, are able to grow stronger and withstand international competition. The effect of opening the economy can only be expected if the internal social climate becomes an ally of this process and if all market actors get a chance to prove themselves in real market conditions, and not in hothouse conditions.

trade policy tool and state regulation the domestic market of goods in its relationship with the world market is the customs tariff. This is the aggregate of customs duty rates applied to goods moving through customs border Russian Federation and systematized in accordance with the commodity nomenclature of foreign economic activity. The commodity nomenclature is determined by the Government of the Russian Federation on the basis of international practice commodity classification systems. The customs tariff applies to the importation of goods into the customs territory of the Russian Federation and the exportation of goods from this territory.

The instrument of trade policy and state regulation of the domestic market of goods in its relationship with the world market is the customs tariff. This is a set of customs duty rates applied to goods transported across the customs border and systematized in accordance with the commodity nomenclature of foreign economic activity.

By levying customs duties on imports, which is a form of taxation, the importing state creates prerequisites for rising prices for foreign goods, thereby reducing their competitiveness in the domestic market. By levying customs duties on the export of goods, the state restrains the export of goods for which the demand within the exporting country is not satisfied or their export is undesirable.

The impact of customs duties on the economy is ambiguous. In the short term, import containment helps develop or maintain domestic production. At the same time, the weakening of competition deprives the production of long-term incentives for improvement and technical modernization. The industry, which is guaranteed by tariff protection to be sold on the domestic market at affordable prices, falls into technical stagnation, gradually losing the ability to competition in foreign markets. As a result, the improvement of the overall technical level of the national economy also slows down, as consumers purchase products that are outdated in terms of international quality. In addition, by overpaying for the products of this industry, they include these costs in production costs, which leads to an increase in the general price level.

The customs duty performs three main functions (a) fiscal, i.e., the function of replenishing the revenue side of the state budget (applies to both import and export duties) (b) protectionist (protective), designed to protect local producers from unwanted foreign competition ( characteristic of import duties) (c) balancing, introduced to prevent unwanted exports of goods, domestic prices for which, for one reason or another, are lower than world prices (inherent in export duties).

However, customs duty is a special tax. It depends on the objectively justified level of domestic, import and export prices and serves as a tool for withdrawing the difference between these prices into state revenue.

Customs duties, like any internal taxes, have certain benefits. They are not individual in nature and are determined by law. Completely exempt from duty

Customs duty is a tool for regulating foreign economic activity. Together with the internal tax system, import and export tariffs regulate such indicators as prices, profits and profitability of enterprises. Customs duty is paid by enterprises when moving any goods across the customs border of the Russian Federation, it is collected customs authorities before or at the time of acceptance of the customs declaration.

Funds from the collection of customs duties go to the federal budget and perform, like all other taxes, a fiscal function. In addition, customs duties are an instrument of tax regulation of foreign economic activity. Their application is intended to help protect the interests of national producers in the domestic market, to regulate the structure of exports and imports.

In the Russian Empire, excise meant an indirect tax only on items of domestic production manufactured and sold by private individuals, levied on consumption itself. The excise system was closely linked to the systems of state monopolies and customs taxation. Unlike modern systems excise tax until 1917 in Russia, imported goods were not subject to excise taxes - they were subject to customs duties. Excise duty was imposed only on items manufactured and sold by private individuals.

Customs control in the Russian Empire was carried out by three departments The Border Guard Corps ensured that all sections of the border, with the exception of those permitted, were not allowed to move in one direction or another. The Department of Customs Duties of the Ministry of Finance carried out customs clearance and collection of customs duties and fees. affairs (general police) established a special supervision of internal trade in order to identify violations of customs legislation.

Secondary information about the state of the market includes data external and internal to the company that have undergone preliminary analytical processing, the purposes of which may not coincide with the goals of the analysis being carried out. In this regard, additional procedures for selecting, ranking and compiling secondary information are carried out in order to bring it to the required form. Among the main sources of external secondary information are reference publications on market conditions, trends and problems of its development, state regulations(documents) that directly or indirectly affect the state of the market (standards for products, technology, protection environment special resolutions on quotas, licensing, customs duties, etc.) reports on the production and economic activities of competing companies (for open joint-stock companies) advertising of competitors, etc. External secondary information also includes information from the virtual environment. The volume of telecommunication services in this area is growing every year. Sources of secondary marketing information, most frequently used in the Russian practice of marketing research, are shown in fig. 13.3.

In determining this policy and specifying it in relation to the given objectives, a combination of various factors is taken into account, in particular, such as the provisions of the laws of the host countries regarding the capital structure of subsidiaries and the mandatory participation of local capital in them. The procedure for the transfer of profits and the payment of dividends. in the host country and in the host countries, which determines the level and procedure for paying income taxes on profits the trade and political regime (the level of customs duties, import quotas) in the host countries and the requirements of anti-dumping legislation restrictions on foreign licensing in these countries the degree of inflation in the market of the host country and the possibility of devaluation of its currency, the level of prices in the domestic market of the host country, the degree of market monopolization, the level of competition and its forms, etc.

FOREIGN TRADE DEFICIENCY - excess of the passive part of the country's foreign trade balance, including imports of goods of foreign origin for domestic consumption and processing with a view to their subsequent export, over the active part, consisting of exports of goods produced, grown or mined in the country, as well as goods previously imported from - overseas and recycled. V.d. adversely affects the economic situation of the country. For smoothing V.D. customs duties, quantitative restrictions on imports, budget financing of exports, etc. are used.

Specific varieties of internal customs duties continued to be levied on the borders of certain parts of the Russian Empire of the Livonian province (province), the Kingdom of Poland, and the Grand Duchy of Finland. The collection of internal customs duties was due to differences in the conditions of external customs and excise taxation in these territories compared with the main provinces of the Russian Empire. Internal customs duties on the borders of the Livland province were abolished in the 80s. XVIII century, on the border of the Kingdom of Poland - in the early 50s. XIX century, along the Orenburg line - in 1858

Historically, indirect taxes originated in the slave state. Their development is due to the expansion of the activities of the state and commodity-money relations. At first, gate duties appear, paid by the owner of the goods at the entrance to the city where the transactions were made. During the period of feudal fragmentation of states, internal customs duties levied by the feudal lord on goods that were imported, exported or transported through its territory spread. With the formation of a centralized state and a national market, they were replaced by external customs duties, excises, and a state fiscal monopoly.

In addition to the total tax - yasak - the Tatars established various other fees and duties. Horde hardships and protors included, for example, tamga - internal customs duties (myt), yam - the obligation to provide carts to Tatar officials, the maintenance of the Tatar ambassador and his large retinue, and finally, the trip of the prince

The customs policy is a symbiosis of tax and pricing policy restricting or expanding access to the domestic market for goods and services and encouraging or restricting the export and import of goods and services from the country. Thus, the customs policy largely determines the distribution processes not only between economic entities and the state, but also between economic entities, as well as industries and regions. The customs policy of Russia currently largely depends on the budgetary policy aimed at increasing the collection of customs duties and payments.

The internal aspects of the severity of taxation were practically not developed. P.V. Mikeladze wrote that in the Western financial literature there are almost no works devoted to clarifying the distribution of the tax burden according to social groups. Calculations of the severity of taxation were impossible for two main reasons, firstly, due to the unsatisfactory statistical material and, secondly, due to the lack of clarity of the process and the degree of transfer of individual taxes (which we wrote about above). Therefore, in order to calculate the severity of taxation for certain groups of the population, financial science in most cases was limited to studying the distribution of indirect taxes, the severity of which was determined according to consumer budget data on the amount of consumption of goods subject to excises and customs duties.

The tax policy in Russia in the last years of Emperor Alexander III is largely associated with the name of I.A. Vyshnegradsky1. During this period, which coincided with the strengthening of economic growth in the country, the main attention is paid to internal indirect taxes (excises) and import customs duties. The system of direct taxes during this period remained virtually unchanged. The increase in revenues from direct taxes was solely due to economic growth.

Customs (according to the old - customs, from the Tatar word tamga - seal) duties are related to indirect taxes and represent a fee on goods, the collection of which is associated with the movement of goods through any line - across the state border, across the border of the region, through the city limits and etc. Depending on whether this fee is collected when goods are transported across the external border or when they are moved within the state, customs duties are divided into external and internal.

CUSTOMS DUTY - state fees (taxes) levied through customs offices on goods, valuables and property transported across the border of the country. The goods imported, exported and in transit are subject to the same tax. Its size is determined by customs tariffs, which contain lists of goods subject to taxation. In the customs tariff, goods are grouped depending on the degree of processing ( finished goods, semi-finished products, raw materials) and by origin (industrial, agricultural, mineral raw materials, etc.). According to the methods of collection, tariffs are distinguished ad valorem (percentage of the price of goods) or in the form of fixed rates for an established unit of goods (pieces, weight, volume, length, etc.). This makes the price of imported goods more expensive, which allows the state to protect the domestic market and regulate the volume of imports and their structure. CUSTOMS FEE - additional fees charged on top of the customs duty. K T. s. include the stamp duty charged upon acceptance of various declarations and issuance of receipts by customs, the duty for the safety and warehousing of goods, the duty for the right to export goods from the customs warehouse, the duty for sealing, as well as for stamping postal parcels sanitary fees in the implementation sanitary control license fees charged for

On foreign market multinational companies face specific product pricing issues with sliding, transfer, dumping prices and the shadow market. In Italy, a Gu i handbag can cost 120, and in the US it can cost 240. Why? Because transport costs, customs duties, importers', wholesalers' and retailers' mark-ups are added to the actual manufacturer's price. Depending on the amount of value added and changes in exchange rates in the foreign market, the product must be sold at a price 2-5 times higher than the price of the producer, so that the latter can receive the same profit as in the domestic market. At the same time, the company has to develop a special pricing policy for each country.

PROHIBITIVE TARIFFS - high rates of import customs duties established in order to protect the domestic market from the importation of certain foreign goods.

World History in ten volumes. USSR Academy of Sciences. Institute of History.

Asian Peoples Institute. Africa Institute. Institute of Slavic Studies. Publishing House of Socio-Economic Literature “Thought”. Edited by: V.V. Kurasova, A.M.

Nekricha, E.A. Boltina, A.Ya. Grunta, N.G. Pavlenko, S.P. Platonova, A.M. Samsonova, S.L. Tikhvinsky. The development of domestic trade prompted the government to make major changes in its economic policy.

They were determined both by the interests of the trading nobility, who sought the elimination of trade monopolies and restrictions, and by the interests of the merchants. In the middle of the XVIII century. 17 different types of internal customs duties were levied.

The existence of internal customs duties hindered the development of the all-Russian market. By decree of December 20, 1753, internal customs duties were abolished. Equally important for the growth of trade and industry were the abolition of the decree of 1767.

and the manifesto of 1775 of industrial monopolies and the proclamation of freedom of industry and trade. The peasants were given the opportunity to freely engage in "needlework" and the sale of industrial products, which contributed to the more rapid development of small-scale commodity production into capitalist manufacture. The abolition of monopolies, which were, as a rule, in the hands of court favorites, was also beneficial to the broad masses of the merchant class.

The Arkhangelsk merchants enthusiastically welcomed the destruction of the monopoly of P.

I. Shuvalov for seal fishing in the White Sea and for tobacco, and organized festivities for this occasion with fireworks and illumination.

Despite the ultimately noble nature of the economic policy of the government, this policy objectively, contrary to the will and intentions of the autocracy and the nobility, led to the growth of capitalist relations, contributing to the development of capitalist entrepreneurship of the peasants and accelerating the disintegration of feudal-serf relations.

However, the progressiveness of these activities was limited. Even while proclaiming freedom of industrial activity, the autocracy still had in mind, first of all, the interests of the nobility. The estate system in Russia limited the transition of peasants to the merchant class.

The freedom of industrial activity was understood as the freedom of noble entrepreneurship. Merchants sharply opposed such a noble understanding of free commercial and industrial activity, considering trade and crafts in general to be their privilege and believing that the nobility should "practice only in agriculture", because trade and industry are not at all "master's business". The interests of the merchants were especially affected by the trade of the peasants, who, in the opinion of the merchants, had to cultivate the land, "and this is their lot."

The rapidly growing domestic and foreign trade prompted the tsarist government to take into account the interests of the merchants as well.

To provide credit to the merchants, a Commercial Bank is established; in order to develop foreign trade, a number of agreements are concluded; the children of merchants are sent abroad at public expense to study the commercial sciences.

Tariff revision in 1754-1757.

engaged in a special commission established under the Senate. She developed a system of duties, similar in nature to that established by the tariff of 1714. In many cases, the basis for assigning salaries at the new tariff was a reference to the customs duties of 1724. According to the tariff of 1757, the amount of customs taxation of imported factory products was established depending on development of their production in Russia. At the same time, the duty rate increased simultaneously with an increase in the degree of processing of raw materials. Imported goods were subject to a 17.5-25% ad valorem rate (“efimochny” duty), as well as an “internal” duty, which was levied at port and border customs. In total, this amounted to 30-33% of the cost of imports.

The tariff of 1757 turned out to be inconvenient in practical terms.

Cancellation of internal customs duties in Russia in 1754

Duties continued to be levied in both metallic currency and "walking" money. Numerous and excessive detailing of articles for which customs clearance of homogeneous goods was carried out made it difficult to apply the tariff. Its highly protective nature encouraged smuggling.

Topic 9. CUSTOMS
in the second half of the XVIII century.

Domestic policy of the second half of the 40-50s. largely connected with the activities of Count P.I. Shuvalov, who actually became the head of the Elizabethan government. On his initiative, the reorientation of budget revenues from direct to indirect taxation was carried out. This made it possible to increase the revenues of the treasury. He felt that the time had come for another customs reform. The most important measure in the field of customs policy was the elimination of customs restrictions within the country. The Russian state, the political formation of which took place as early as the 15th-16th centuries, was economically unaffected until the middle of the 18th century. remained fragmented. In each region, freight and trade duties were levied. In addition to “myty”, “transportation”, “mostovshchina”, etc., there were many other “petty fees” that greatly hampered internal trade.

In 1753-1754. internal duties, as well as all 17 "petty fees" were replaced by a uniform customs duty at the borders of the state, levied on all imported and exported goods at the port at the border customs in the amount of 13 kopecks from 1 ruble of value (additional taxation of foreign trade should, in the opinion Shuvalov, to compensate for the budget shortfall due to the abolition of internal duties and taxes). In 1754, a table of normal prices was published, on the basis of which a new fee was calculated.

In contrast to the "Efimochnaya" duty, which was levied according to the tariff of 1731 in gold currency, the 13% duty was paid by Russian "walking money", which extremely complicated the work of customs officials. The inconsistency of such an order was obvious. However, it could not be overcome only by a general revision of the tariff of 1731. This was also prompted by the fact that, firstly, many changes were made to the previous tariff under Elizabeth Petrovna; secondly, it did not include many imported goods that first appeared on the Russian market after 1731; thirdly, the rates of duties were less and less consistent with their original purpose due to changes in the prices of goods; fourthly, the tariff of 1731, based on the idea of liberalizing foreign trade, did not correspond to the protectionist moods of Elizaveta Petrovna and her entourage, their desire to provide systematic patronage to everything national.

The tariff of 1757 turned out to be inconvenient in practical terms. Duties continued to be levied in both metallic currency and "walking" money. Numerous and excessive detailing of articles for which customs clearance of homogeneous goods was carried out made it difficult to apply the tariff.

Reasons for the need to cancel the internal customs duties of the Russian Empire

Its highly protective nature encouraged smuggling.

The customs reform was crowned with success for the treasury: in 1753, customs gave 1.5 million rubles, and in 1761, 5.7 million rubles. The process of folding the all-Russian market was accelerated, internal trade developed rapidly. The government of Elizabeth in every possible way encouraged the development of foreign trade, combining this line with a policy of protectionism. During the period from 1725 to 1760, Russian exports increased from 4.2 to 10.9 million rubles, and imports from 2.1 to 8.4 million rubles. Russia's foreign trade was oriented mainly towards Western Europe, where England was its leading partner. Mainly raw materials went to Europe - hemp and flax, in a smaller volume - Ural iron and linen. They bought mainly luxury items, silk fabrics and fine cloth, jewelry, tea, coffee, wine, spices.

In general, the trade and economic policy of the administration of Empress Elizabeth was successful and, of course, favored the development of Russia. Here, Elizaveta Petrovna achieved greater results than in domestic politics proper, where the mixing of powers continued, favoritism, corruption and bureaucracy flourished.

Topic 9. CUSTOMS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the XVIII century.

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Domestic policy of the second half of the 40-50s. largely connected with the activities of Count P.I. Shuvalov, who actually became the head of the Elizabethan government. On his initiative, the reorientation of budget revenues from direct to indirect taxation was carried out. This made it possible to increase the revenues of the treasury. He felt that the time had come for another customs reform. The most important measure in the field of customs policy was the elimination of customs restrictions within the country. The Russian state, the political formation of which took place as early as the 15th-16th centuries, was economically unaffected until the middle of the 18th century. remained fragmented. In each region, freight and trade duties were levied. In addition to “myty”, “transportation”, “mostovshchina”, etc., there were many other “petty fees” that greatly hampered internal trade.

In 1753-1754. internal duties, as well as all 17 "petty fees" were replaced by a uniform customs duty at the borders of the state, levied on all imported and exported goods at the port at the border customs in the amount of 13 kopecks from 1 ruble of value (additional taxation of foreign trade should, in the opinion Shuvalov, to compensate for the budget shortfall due to the abolition of internal duties and taxes). In 1754, a table of normal prices was published, on the basis of which a new fee was calculated.

In contrast to the "Efimochnaya" duty, which was levied according to the tariff of 1731 in gold currency, the 13% duty was paid by Russian "walking money", which extremely complicated the work of customs officials. The inconsistency of such an order was obvious. However, it could not be overcome only by a general revision of the tariff of 1731. This was also prompted by the fact that, firstly, many changes were made to the previous tariff under Elizabeth Petrovna; secondly, it did not include many imported goods that first appeared on the Russian market after 1731; thirdly, the rates of duties were less and less consistent with their original purpose due to changes in the prices of goods; fourthly, the tariff of 1731, based on the idea of liberalizing foreign trade, did not correspond to the protectionist moods of Elizaveta Petrovna and her entourage, their desire to provide systematic patronage to everything national.

Cancellation of internal customs duties History of external customs duties in Russia

At the same time, the duty rate increased simultaneously with an increase in the degree of processing of raw materials. Imported goods were subject to a 17.5-25% ad valorem rate (“efimochny” duty), as well as an “internal” duty, which was levied at port and border customs. In total, this amounted to 30-33% of the cost of imports.

The customs reform was crowned with success for the treasury: in 1753, customs gave 1.5 million rubles, and in 1761, 5.7 million rubles. The process of folding the all-Russian market was accelerated, internal trade developed rapidly. The government of Elizabeth in every possible way encouraged the development of foreign trade, combining this line with a policy of protectionism. During the period from 1725 to 1760, Russian exports increased from 4.2 to 10.9 million rubles, and imports from 2.1 to 8.4 million rubles. Russia's foreign trade was oriented mainly towards Western Europe, where England was its leading partner. Mainly raw materials went to Europe - hemp and flax, in a smaller volume - Ural iron and linen. They bought mainly luxury items, silk fabrics and fine cloth, jewelry, tea, coffee, wine, spices.

Topic 9. CUSTOMS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the XVIII century.

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Domestic policy of the second half of the 40-50s. largely connected with the activities of Count P.I. Shuvalov, who actually became the head of the Elizabethan government. On his initiative, the reorientation of budget revenues from direct to indirect taxation was carried out. This made it possible to increase the revenues of the treasury. He felt that the time had come for another customs reform. The most important measure in the field of customs policy was the elimination of customs restrictions within the country. The Russian state, the political formation of which took place as early as the 15th-16th centuries, was economically unaffected until the middle of the 18th century. remained fragmented. In each region, freight and trade duties were levied. In addition to “myty”, “transportation”, “mostovshchina”, etc., there were many other “petty fees” that greatly hampered internal trade.

In 1753-1754.

internal duties, as well as all 17 "petty fees" were replaced by a uniform customs duty at the borders of the state, levied on all imported and exported goods at the port at the border customs in the amount of 13 kopecks from 1 ruble of value (additional taxation of foreign trade should, in the opinion Shuvalov, to compensate for the budget shortfall due to the abolition of internal duties and taxes). In 1754, a table of normal prices was published, on the basis of which a new fee was calculated.

In contrast to the "Efimochnaya" duty, which was levied according to the tariff of 1731 in gold currency, the 13% duty was paid by Russian "walking money", which extremely complicated the work of customs officials. The inconsistency of such an order was obvious. However, it could not be overcome only by a general revision of the tariff of 1731. This was also prompted by the fact that, firstly, many changes were made to the previous tariff under Elizabeth Petrovna; secondly, it did not include many imported goods that first appeared on the Russian market after 1731; thirdly, the rates of duties were less and less consistent with their original purpose due to changes in the prices of goods; fourthly, the tariff of 1731, based on the idea of liberalizing foreign trade, did not correspond to the protectionist moods of Elizaveta Petrovna and her entourage, their desire to provide systematic patronage to everything national.

The tariff of 1757 turned out to be inconvenient in practical terms. Duties continued to be levied in both metallic currency and "walking" money. Numerous and excessive detailing of articles for which customs clearance of homogeneous goods was carried out made it difficult to apply the tariff. Its highly protective nature encouraged smuggling.

Cancellation of internal customs duties in Russia

During the period from 1725 to 1760, Russian exports increased from 4.2 to 10.9 million rubles, and imports from 2.1 to 8.4 million rubles. Russia's foreign trade was oriented mainly towards Western Europe, where England was its leading partner. Mainly raw materials went to Europe - hemp and flax, in a smaller volume - Ural iron and linen. They bought mainly luxury items, silk fabrics and fine cloth, jewelry, tea, coffee, wine, spices.

Topic 9. CUSTOMS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the XVIII century.

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Cancellation of internal customs duties who canceled

The Russian state, the political formation of which took place as early as the 15th-16th centuries, was economically unaffected until the middle of the 18th century. remained fragmented. In each region, freight and trade duties were levied. In addition to “myty”, “transportation”, “mostovshchina”, etc., there were many other “petty fees” that greatly hampered internal trade.

In 1753-1754. internal duties, as well as all 17 "petty fees" were replaced by a uniform customs duty at the borders of the state, levied on all imported and exported goods at the port at the border customs in the amount of 13 kopecks from 1 ruble of value (additional taxation of foreign trade should, in the opinion Shuvalov, to compensate for the budget shortfall due to the abolition of internal duties and taxes). In 1754, a table of normal prices was published, on the basis of which a new fee was calculated.

In contrast to the "Efimochnaya" duty, which was levied according to the tariff of 1731 in gold currency, the 13% duty was paid by Russian "walking money", which extremely complicated the work of customs officials. The inconsistency of such an order was obvious. However, it could not be overcome only by a general revision of the tariff of 1731. This was also prompted by the fact that, firstly, many changes were made to the previous tariff under Elizabeth Petrovna; secondly, it did not include many imported goods that first appeared on the Russian market after 1731; thirdly, the rates of duties were less and less consistent with their original purpose due to changes in the prices of goods; fourthly, the tariff of 1731, based on the idea of liberalizing foreign trade, did not correspond to the protectionist moods of Elizaveta Petrovna and her entourage, their desire to provide systematic patronage to everything national.

The tariff of 1757 turned out to be inconvenient in practical terms. Duties continued to be levied in both metallic currency and "walking" money. Numerous and excessive detailing of articles for which customs clearance of homogeneous goods was carried out made it difficult to apply the tariff. Its highly protective nature encouraged smuggling.

The customs reform was crowned with success for the treasury: in 1753, customs gave 1.5 million rubles, and in 1761, 5.7 million rubles. The process of folding the all-Russian market was accelerated, internal trade developed rapidly. The government of Elizabeth in every possible way encouraged the development of foreign trade, combining this line with a policy of protectionism. During the period from 1725 to 1760, Russian exports increased from 4.2 to 10.9 million rubles, and imports from 2.1 to 8.4 million rubles. Russia's foreign trade was oriented mainly towards Western Europe, where England was its leading partner. Mainly raw materials went to Europe - hemp and flax, in a smaller volume - Ural iron and linen. They bought mainly luxury items, silk fabrics and fine cloth, jewelry, tea, coffee, wine, spices.

Topic 9. CUSTOMS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the XVIII century.

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Types of personnel policy Direct and indirect tax How to close a branch of LLC in another city

Cancellation of internal customs duties in Russia. Development of manufactories, domestic and foreign trade

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Cancellation of internal customs duties in Russia in 1754

Reasons for the need to cancel the internal customs duties of the Russian Empire

Cancellation of internal customs duties History of external customs duties in Russia

Cancellation of internal customs duties in Russia

Cancellation of internal customs duties who canceled

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