Бюджетне відшкодування пдв при здійсненні експортно-імпортних операцій підприємств хімічної промисловості

Abstract

Досліджено експортно-імпортну діяльність хімічних підприємств та виявлено проблеми відшкодування ПДВ при експорті хімічної продукції (на прикладі товариства з додатковою відповідальністю «Пологівський хімічний завод «Коагулянт»). Розкрито проблеми неефективності бюджетного відшкодування ПДВ підприємствам-експортерам із використанням облігацій внутрішньої державної позики.

The paper deals with export and import activities of “Pology chemical plant “Coagulant” as a producer of coagulants for water purification. The problems of acquiring raw materials for chemical production enterprises are considered, the need to purchase raw materials from domestic suppliers and to reduce its import from abroad is emphasized. We indicate that the greatest amount of VAT refund for “Pology chemical plant “Coagulant” during the years of 2008-2010 took place in 2008 where the export volumes were the highest. The impact of the VAT refund on the activity of chemical industry enterprises in Ukraine (for example, additional liability company “Pology chemical plant “Coagulant” (hereinafter – ALC PCP «Coagulant») is determined, including its compensation mechanism with the use of government bonds. The problem of government bonds low efficiency as a mean of the VAT refund for the chemical industry enterprises is revealed, the lack of opportunities of the VAT automatic refund to the ALC PCP «Coagulant» is emphasized. Also the necessity to ensure the availability of the mechanism of automatic refund for all exporters in Ukraine, including chemical manufacturers, is justified. It provides Recommendations for improving mechanism of the VAT refund for exporters of chemical products, including reverse VAT for the chemical and related industries, improving electronic system of tax administration and introducing tax bonds for use in the operations of the customs are introduced.