ACCOUNTING AND ANALYSIS OF EXPORT OPERATIONS IN THE PRESENT CONDITION

Abstract

One of the types of international trade is export. The article considers the issue of accounting and tax accounting of operations related to the export of goods. Special attention is devoted to the accounting of export operations, in accordance with the current legislation of Ukraine. The concepts of export and re-export are considered. The study provides an account of export operations on the terms of prepayment, as well as full and partial payment for exported goods. The conditions required for placing the goods in the export mode, the conditions for transferring the ownership of the goods to the buyer, the factors that depend on the accounting of export operations are considered. The article describes the accounting procedures for accounting for export operations, the conditions for determining the tax base and the occurrence of tax debt when exporting goods, as well as the procedure for issuing a customs declaration. Particular attention is paid to the analysis of the export of plant and animal products by dynamics and structure. The export of products of plant origin included: live trees and other plants; vegetables; edible fruits and nuts; coffee, tea; grain crops; products of the flour mill and grain industry; seeds and fruits of oil plants; natural shellac; plant materials for manufacturing. The goods of animal origin that were exported included: live animals; meat and edible offal; fish and crustaceans; milk and dairy products, poultry eggs; natural honey; other products of animal origin. An analysis of exports to the following countries was also carried out: Egypt, India, Spain, Italy, the Netherlands, Germany, Romania, the USA, Turkey, Hungary. During the period 2020-2022, the largest export of goods of animal origin was meat and edible offal. And the smallest export of goods of animal origin in 2020-2022. there were other products of animal origin. Among the products of plant origin, the largest export for 2020-2022 was grain crops. And the smallest export for 2020-2022. was natural shellac. The largest export of goods for 2020-2022. was carried out in Turkey. And the smallest export of goods for 2020-2022. was carried out in Romania and the USA.