Диплом (1233390), страница 14

Просмтор этого файла доступен только зарегистрированным пользователям. Но у нас супер быстрая регистрация: достаточно только электронной почты!

Текст из файла (страница 14)

Regulation of currency transactions of commercial banks is the activity of the state focused on regulation of payments and an order of transactions with currency values.

The basic principles of the currency regulation and currency control in the Russian Federation are:

• priority of economic measures in realization of a state policy in the field of the currency regulation;

• exception of unjustified intervention of the state and its bodies in the currency transactions of residents and nonresidents;

• unity of foreign and domestic currency policy of the Russian Federation;

• unity of system of the currency regulation and currency control;

• ensuring by the state protection of the rights and economic interests of residents and nonresidents at implementing the currency transactions. The basis of the currency legislation laws of the Russian Federation is the Federal law No. 173-FL "On the currency regulation and currency control" of 10.12.2003.

• Control of using the foreign currency when carrying out payments for export-import transactions is made by government bodies, and in some cases, by other subjects within the system of the foreign currency control. Commercial banks are agents of the currency control and render their assistance to the clients to avoid violation of the currency legislation laws.

The standard and legal base of the currency control is:

• The federal law No. 173-FL "On currency regulation and currency control" of 10.12.2003;

• The customs code of the Customs union (the annex to the Contract on the Customs code of the Customs union adopted by the Decision of Interstate Council of EurAsEC at the level of the heads of the states of 27.11.2009 No. 17);

• The federal law No. 195-FL "Code of Administrative Offences" (Code of the Russian Federation on Administrative Offences) from 30.12.2001;

• The Tax Code of the Russian Federation (p.1-№ 146-FL of July 31, 1998; h. 2 – No. 117-FL of August 5, 2000);

• The federal law No. 164-FL "About bases of state regulation of the foreign trade activity" from 08.12.2003;

• The federal law No. 311-FL "On customs regulation in the Russian Federation" of 27.11.2010;

• The instruction of the Bank of Russia No. 138-I "About an order of representation by residents and nonresidents to authorized banks of the documents and information connected with carrying out currency transactions, an order of registration of passports of transactions, and also an account order by authorized banks of currency transactions and control of their execution" of 04.06.2012.

For currency control implementation, the agents of the foreign currency control within the competence have the right to request and receive from residents and nonresidents the information on the foreign currency transactions necessary for them: opening and keeping accounts. All documents have to be valid on the date of representation to bodies and agents of the foreign currency control.

The documents are submitted to bodies and agents of the foreign currency control in the original or in the form of properly certified copy. If only the part of the document is related to carrying out currency transaction or opening the account, the certified extract from it can be presented.

Now transactions on export of goods from the Russian Federation with payments both in foreign currency and in rubles of the Russian Federation demand registrations and registration in bank of the Transaction certificate according to the Instruction of the Central Bank of the Russian Federation No. 138-I of 04.06.2012, as the document confirming export of goods from the Russian Federation in bank no later than 15 days after a month in which in the customs declaration (declarations on goods (DG)) the official of customs authority indicates the date of their release (conditional release).

The authorized bank is that supervisory authority which accompanies the transaction from paperwork before sale of currency revenue. The stages of currency control implementation by bank when exporting:

Stage 1. Submitting the contract to the authorized bank. If the contract does not conform to the requirements of the currency legislation laws, the bank returns it. If the contract is issued correctly and adopted by bank, the following step is filling the main document of currency control of the transaction certificate.

Stage 2. Submission of documents on customs. For customs control, it is necessary to present a package of documents. For currency control, customs officers are interested only in two documents: the copy of the transaction certificate (TC) and the declaration on goods (DG).

Stage 3. Verification of the data specified in IS. At this stage, an inspection of compliance of the data containing in the submitted IS photocopy, the data declared in DG, and also the terms and conditions of the contract and information from other available customs officers of the documents is made. If customs officers find divergences in contents of the documents or discrepancy of the signatures or the seals for the available samples, they are obliged to suspend the release of goods. If in the documents everything is all right, the official of the customs authority signs the photocopy of IS and attests it by his personal number press. This copy of IS and the electronic copy of DG are kept in the archive of the customs.

Stage 4. Drawing up registration forms. FCS of Russia on the basis of data from DG makes registration forms of customs and bank currency control. By means of these cards, the control of receipt of currency proceeds from export is also made. These documents are grouped in registers consistently as per the dates of the expected receipt of currency on suspense accounts of exporters. Then FCS of Russia sends registers to the authorized bank.

Stage 5. Submission of documents in authorized bank. Having issued goods at customs and having got permit of customs authorities to release the goods through the border of Russia, the exporter passes to the following stage of currency control. It is necessary to present a photocopy of TD which is certified by the personal number press and the signature of the official of customs authority to the bank which was making out IS. It is necessary to make it within 15 calendar days after a month in which in the customs declaration the official of customs authority gives a mark about the date of their release (conditional release).

Stage 6. Receipt of currency revenue in authorized bank. The strengthened currency control (both from customs and from bank) is conducted after the receipt of currency revenue. Therefore as soon as the currency revenue is enlisted into the account in the authorized bank, exchange of information between the bank and customs begins. Payment by the foreign contractor of the exported goods can be made as advance payments and upon shipment.

Stage 7. Representation in the authorized bank of information allowing to identify payment. At revenues to the bank account of export revenue, it is necessary to provide information allowing to identify this payment in bank. It is necessary to specify on what IS transfer, a type of payment is made (after shipment of goods, advance payment and so forth) distribution of export revenue from DG (for example, at implementation of several export transactions of one contract). The authorized bank makes out also a payment card which contains information on the sum of the arrived revenue and date of its receipt. After identification of revenue, the bank sends to customs authorities the registration form with information on the fact of receipt of revenue entered in it. If the export revenue did not arrive in time, the customs authorities send to the authorized bank inquiry for the reasons of not receiving the currency revenue. The copy of inquiry for control goes to the Bank of Russia. If as a result of exchange of information, the fact of not receiving the revenue is confirmed, the protocol on violation of customs rules and official representation on the form with the requirement to return currency proceeds from export of goods is made out.

Now import of goods with payments both in foreign currency and in rubles of the Russian Federation, demands registration and registration in bank of the Transaction certificate according to the Instruction of the Central Bank of the Russian Federation No. 138-I of 04.06.2012.

The main aim which pursues the state is checking validity of the currency payments leaving abroad. For these data from authorized banks on the amount in the currency transferred abroad for payment of goods, and date of write-off of this sum from the account of the importer are compared with information of customs on the cost of imported goods and date of its movement through customs border of Russia.

Stages of implementation by banks of currency control when importing:

Stage 1. Registration of the passport of the import transaction. The first stage of currency control occurs at a stage of registration of the passport of the import transaction (IS) in the authorized bank. IS is made out for each foreign trade contract. To receive IS, the import organization needs to present the original, and also the copy of the foreign trade contract to department of currency control of authorized bank. Together with the contract made in a foreign language it is necessary to present its translation signed by the head of the Russian firm. If the text of the contract occupies more than five sheets, the importer with the consent of bank can submit not all contract, but only extracts from it. If the transaction certificate completely corresponds to terms of the contract, the bank employee signs it and assures the press of bank. From this point the bank adopts the contract for settlement service.

Stage 2. Payment of the imported goods. The following stage of currency control is made at a stage of payment of goods. Thus, for free performance of this operation, the importer needs one more document, namely, the Data on the contract. The Data on the contract are filled in on the basis of the contract with the foreign supplier in duplicate: one keeps in the Russian firm, and another - in the bank. In case of changes of any terms and conditions of the contract containing the Data on the contract, the importer is obliged to submit the new Data to the bank taking into account these changes.

Stage 3. Purchase of currency. If the importer has no currency on the currency account, he should buy it. It is necessary to distinguish purchase of currency for implementing an advance payment and for paying for already imported goods. Before giving to the authorized bank the order for purchasing currency in rubles for the specified goodspayment and for listing the necessary means in rubles, the importer has to open the deposit in bank and put on it 20% of the amount transferred for purchase of currency.

If the importer pays goods after their import to Russia, it isn't necessary to open the deposit. The firm will be able to buy the missing sum of currency, having given to bank the order for its purchase and having submitted it the copy of DG.

Stage 4. Currency transfer and other forms of payment. The importer can convert currency for the supplier based on the ordinary payment order. In the order, the currency transfer date and number IS on which payment is made have to be specified.

Stage 5. Customs registration of imported goods. When importing, currency control is made as well as at the stage of customs registration of the imported goods. To obtain customs clearance for goods, the importer has to present IS photocopy certified by the signature of the responsible person and the press of the authorized bank on the customs. Date and number IS are specified in DG.

Staff of customs is obliged to check compliance of the data declared in DG, the conditions of the foreign trade contract and the data containing in the submitted copy of IS. After the goods are let out in free circulation (or according to other customs regulations), the employee of the customs signs the copy of DG that is certified by the press,. The importer is obliged to present this copy to the authorized bank which will check whether all written-off currency is provided with the goods. It is necessary to submit the copy of DG within 15 calendar days after a month; in the customs declaration the official of the customs authority gives a mark about the date of their release (conditional release).

In compliance with article 25 of the Federal law No. 173-FL "On currency regulation and currency control" of December 10, 2003, the residents and nonresidents who violated the provisions of the Acts of the currency legislation of the Russian Federation; the Bodies of currency regulation bear responsibility in compliance with the legislation of the Russian Federation. It means that the persons who are guilty of violation of the currency legislation bear criminal, administrative and other liability according to the legislation of the Russian Federation.

Характеристики

Список файлов ВКР