Elimination of internal customs duties and borders. Refund and cancellation of customs duties Destruction of internal customs

The first historical experience of introducing such a fiscal project as the elimination of internal customs in the Russian state took place in the 18th century and was associated with the need to implement a comprehensive reform.

Brief historical sketch

This step contributed to the formation of an integral economic space in the country, which requires strengthening the internal financial situation and clear legal boundaries.

At the stage under consideration, the fiscal system of the Russian state was at the development stage and consisted of such elements as:

customs points of individual administrative entities (governments and provinces);
city customs;
fiscal institutions of special subordination;
port points;
border duty points.

Naturally, such a structure was too cumbersome and ineffective. In addition, intensive collection of internal duties complicated the process of centralization Russian Empire.

Customs system reform: current aspects

According to the new concept of fiscal control, the weight of customs duties and taxes was evenly distributed across the external borders of the state, thus simplifying the mechanisms internal communication, and contributing to the development of Russian trade and production.

Nonresident merchants were freed from the need to pay internal taxes, which significantly strengthened the situation in the country as a whole.

The result of the reform was the adoption of the Customs Charter (1775), according to which the system of obsolete internal customs and duties was actually abolished.

The procedure for disbanding internal customs was spelled out in quite some detail - the office work of these institutions was transferred to provincial and provincial offices, while maintaining the staffing of employees.

It is worth noting that the consequences of the reform in question appeared quite quickly. The treasury of the Russian Empire received significant profits, and domestic trade and production experienced significant dynamics in quantitative and qualitative development.

In addition, one should not lose sight of the significant increase in income from external duties, which have been legally streamlined and regulated.

In 1762, this figure reached about 2 million rubles, while internal fees even in best years brought a profit not exceeding 700-900 thousand rubles.

Formation of the economic space of a new era - EurAsEC

The elimination of internal economic borders has fully justified itself in the conditions historical development Russia of the 18th century.

But as it turned out, this mechanism is quite effective in the conditions of the 21st century, when the economic space Russian Federation is worried new era transformation and globalization associated with the creation of the Eurasian economic community(Customs Union).

Important:The existence of this foreign economic education began in 2009, when the package was adopted regulatory documentation regulating the goals and objectives of the creation of the EurAsEC, the principles of its functioning, prospects for further expansion customs borders and other questions.

Members of the community are:

Russian Federation;
Republic of Belarus;
Republic of Armenia;
The Republic of Kazakhstan;
Kyrgyz Republic.

Moreover, the action of all regulations regulating the functioning of the Customs Union regarding borders and duties, also applies to all objects of international administrative law over which the member countries of the community have exclusive jurisdiction.

These can be any objects located outside the designated states.

Main normative document regulating the activities and denoting the limits of the fiscal boundaries of the Customs Union is the Customs Code, which provides for the creation of a single customs space within the framework stipulated by international agreements by the member countries of the union.

For 2009, a basic draft code was adopted. Subsequently, this document was subject to several editions. In 2016, it is planned to introduce several legal innovations aimed at deepening and optimizing the conditions of economic partnership.

It is natural that one of the fundamental questions when creating a single customs space remained the aspect of the functioning of internal customs: in what format should they continue to exist, if, in general, this remained possible?

The Question of Internal Economic Limits: Regulation

If we talk about the legal definition of economic boundaries within the EurAsEC, then Article 2 Customs Code clearly stipulates the existence of a single customs territory and customs border.

Important:in practice, a single fiscal territory means the abolition of internal duties and the formation of a qualitatively new economic space on the basis of mutually beneficial cooperation between countries‒community members.

Naturally, the fiscal system of the states that joined the customs union was not ready for such radical transformations.

In 2011, the process of transferring external economic borders was just beginning, and many were concerned about the procedure for abolishing the internal customs system.

At this stage, many questions remained open, and since not all norms of the Customs Code customs union were properly worked out, the regulation of internal duties was the prerogative of the customs legislation of the Union member countries.

For example, a significant problem remained the question practical implementation a process involving the elimination of internal customs as a fiscal institution.

Already in 2011, a significant number of customs points had been liquidated in the Russian Federation, and this process was developing progressively. Similar trends have emerged in other countries of the community.

As of 2016, the process of transforming the customs duties procedure in the EurAsEC is almost complete. The collection of duties within the community is carried out only in certain industries regulated by international agreements, and it is possible that these conditions will be revised in the future.

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 18th century. charged 17 various types internal customs duties. The existence of internal customs 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 industrial monopolies by decree of 1767 and the manifesto of 1775 and the proclamation of freedom of industry and trade.

Peasants were given the opportunity to freely engage in “handicrafts” and sell industrial products, which contributed to a 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 merchants. The Arkhangelsk merchants enthusiastically greeted the destruction of P.I. Shuvalov’s monopoly on seal fishing in the White Sea and on tobacco and organized celebrations for this occasion with fireworks and illuminations.

Despite the ultimately aristocratic nature of the government's economic policy, this policy objectively, contrary to the will and intentions of the autocracy and the nobility, led to the growth of capitalist relations, promoting the development of capitalist entrepreneurship of the peasants and accelerating the decomposition of feudal-serf relations.

However, the progress of these interventions was limited. Even when proclaiming freedom of industrial activity, the autocracy still had in mind primarily the interests of the nobility.

The class system in Russia limited the transition of peasants to merchants.

Freedom of industrial activity was understood as freedom of noble enterprise.

The merchants sharply opposed such a noble understanding of free trade and industrial activity, considering trade and crafts in general to be their privilege and believing that the nobility should “practice solely in agriculture,” because trade and industry are not at all a noble matter.

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.”

Rapidly growing domestic and foreign trade prompted the tsarist government to also take into account the interests of the merchants.

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

A decree was issued on the abolition of internal customs in Russia

On December 20 (31), 1753, Empress Elizabeth Petrovna signed a decree “On the abolition of internal customs and petty duties,” which were one of the main obstacles to the development of domestic trade turnover.

On September 7 (18), 1752, Count Pyotr Ivanovich Shuvalov proposed to the Senate a project for the abolition of internal customs duties. Initially, Shuvalov's program of measures provided for the exemption from internal customs taxation of exclusively peasant trade, without affecting merchant trade. The draft did not indicate to what types of fees the income received by the treasury from customs taxation of peasant trade was transferred. That is why on March 16 (27), 1753, Shuvalov introduced to the Senate new project, proposing to completely abolish all internal customs duties that were collected in internal customs, provincial and voivodeship offices. The final draft, presented to the Senate on August 18 (29), 1753, proposed to abolish not only the internal customs duty and 16 other fees that burdened peasant and merchant trade, but also the distillation of landowners. This reform project had a financial justification: the senator proposed to compensate for the budget shortfall due to the liquidation of internal customs (except for port and border) and the abolition of internal customs duties by increasing external export-import duties and the general capitation tax. Finally, on December 20 (31), 1753, Shuvalov’s proposals were approved by the decree of Elizaveta Petrovna “On the abolition of internal customs and petty fees.” An integral part The decree became the eponymous “highly approved report of the Senate” dated December 18 (29), 1753.

Already in 1754, internal customs were eliminated in most of the country, and the collection of 17 petty taxes that burdened internal trade ceased. The “newly established surplus” duty of 13% that replaced them was planned to be collected at port and border customs on all imported and released goods.

In 1754, the government also abolished internal customs and trade office fees in Siberia and customs taxation of goods imported from Russia to Siberia. The export of goods from Siberia to Russia was subject to a 10% rate: the tenth of the beast was still charged for furs, and 10 kopecks for other goods. from the ruble. The export of Russian goods through Siberia to China and other Asian countries was subject to a 5% duty (instead of that required by the tariff) and an additional 13%; export of Siberian goods abroad - 10% duty instead of tariff (for furs - in kind) and 13% tax. The taxation on the import of Chinese and other oriental goods into Siberia was the same: 10% and an additional 13%.

In April 1755, border customs in Bryansk, Kursk, Smolensk and some other cities were moved to the state border of the Russian Empire. Internal customs on the borders between Russia, Ukraine and the Don Army region were also abolished. These reforms customs system were recorded by the Customs Charter of 1755 and secured by the protectionist customs tariff of 1757.

Lit.: Berkov E. A., Galanzhin E. F. Customs affairs (1726-1986). M., 1988; Vitchevsky V. Trade, customs and industrial policy of Russia from the time of Peter the Great to the present day. St. Petersburg, 1909; Volkov M. Ya. Abolition of internal customs in Russia // History of the USSR. 1957. No. 2; Volkov M. Ya. Customs reform 1753-1757. // Historical notes. 1962. T. 71; Koryakina E. P. Program of socio-economic transformations of P. I. Shuvalov. Abstract of thesis. ...cand. ist. Sci. M, 1992; Kulisher I.M. History of Russian trade up to the nineteenth century inclusive. Pg., 1923; Lodyzhensky K. History of the Russian customs tariff. St. Petersburg, 1886; Markov L. N. Essays on history customs service Russia. Irkutsk, 1987; Customs business in Russia X - early XX centuries. (Historical sketch. Documents. Materials). St. Petersburg, 1995.

See also in the Presidential Library:

Complete collection of laws of the Russian Empire, since 1649. T. 13 (1749-1753). St. Petersburg, 1830. No. 10164. P. 947 .

At the beginning of the 18th century, Peter I a new customs system was created, based on the policy of protectionism of the domestic market. It protected the interests of domestic producers and contributed to 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 Russian economic policy in a completely different way. Peter's successors preferred to patronize not their own people, but foreign powers - the homelands of the imperial favorites. So, in 1731 Empress Anna Ioannovna claims new customs tariff, canceling the protectionist policies of Peter I.

However, with the coming to power of Elizaveta 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 is slowing down economic development Russia. Customs duties within the country placed a particularly heavy burden on domestic producers (by the middle of the 18th century there were approximately 17 of them).

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

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

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;
dissatisfaction of the population (especially peasants) caused by the huge size of the collection;
creating an effective source of replenishment of the treasury.

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

The first large 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 envisaged the abolition of customs taxes only for persons belonging to the peasant class.

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

That's why March 16, 1753 Pyotr Ivanovich introduced a new project to the Senate, proposing to eliminate absolutely all internal customs duties: “all customs houses existing within the state (except for port and border ones) should be destroyed, and if they don’t exist, the fees described above should not be collected.”

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

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

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

According to the empress's manifesto, they were liquidated 17 types of customs duties. The main duty was “on food supplies and bread.” Carriage taxes and other fees within the state were also abolished.

Instead they increased up to 13 kopecks per ruble duty on imported and exported goods at port and border customs. In addition, the manifesto proposed replacing the outdated tariff 1731.

Already by 1754, internal customs ceased to operate in most of our country. In the same year, internal customs and trade office fees in Siberia were abolished, and the imposition of duties on goods transported to the territory of Siberia was completely eliminated. However, goods exported from this area were still subject to taxation. 10% rate.

In some Russian cities, border customs offices 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 reform of the customs system on the southwestern and southern borders.

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

For the convenience of collecting a single new duty on foreign-made goods (or exported abroad), a table of “normal prices” was published in 1754, according to which the tax was collected. The previous tariff, under which duties were collected in gold money, was also abolished: for practicality, the new fee was collected 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. Thus, in Germany, internal customs were destroyed only in the middle of the 19th century, and in France - as a result of the Great French Revolution 1789-1799.

Carrying out customs reform required a subsequent restructuring of the country's legal customs system. 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.

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

This document canceled absolutely all previously adopted charters and took into account the transition to flat 13% tax for foreign goods. The “Charter” regulated the rules of foreign and domestic trade, and also determined customs duties. Thus, foreigners who were not registered as Russian merchants were prohibited from trading on the territory of the Russian Empire. In addition, people of “other classes” were not allowed to trade, that is, lackeys, teachers and others.

A number of other provisions included in the “Charter” determined the territory and goods that were allowed to be traded for each class separately. Thus, this document introduced a ban on peasants trading outside the empire, as well as in villages located too far from the city; owners of manufactories (manufacturers) were completely prohibited from 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 office marked the exit of the Russian economy to a new, organized and systematized level, and also provided the opportunity for economic activity without burdensome fees to all classes of the empire.

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

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

Institute of Asian Peoples. African Institute. Institute of Slavic Studies. Publishing House of Socio-Economic Literature “Mysl”. 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 18th century. 17 different types of internal customs duties were levied.

The existence of internal customs duties hampered 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 was the abolition of the decree of 1767.

and the manifesto of 1775 industrial monopolies and the proclamation of freedom of industry and trade. Peasants were given the opportunity to freely engage in “handicrafts” and sell industrial products, which contributed to a 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 merchants.

The Arkhangelsk merchants enthusiastically greeted the destruction of P.'s monopoly.

I. Shuvalov for seal fishing in the White Sea and for tobacco and organized celebrations with fireworks and illuminations for this occasion.

However, the progress of these interventions was limited. Even when proclaiming freedom of industrial activity, the autocracy still had in mind primarily the interests of the nobility. The class system in Russia limited the transition of peasants to merchants.

Freedom of industrial activity was understood as freedom of noble enterprise. The merchants sharply opposed such a noble understanding of free trade and industrial activity, considering trade and crafts in general to be their privilege and believing that the nobility should “practice solely in agriculture,” because trade and industry are not at all a noble matter. 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.”

Rapidly growing domestic and foreign trade prompted the tsarist government to also take into account the interests of the merchants.

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

Revision of the tariff in 1754-1757.

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

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

Abolition of internal customs duties in Russia in 1754

Duties continued to be levied on both metallic currency and "walking" money. The large number and excessive detail of the articles on which the customs clearance homogeneous goods, made it difficult to apply the tariff. Its highly protective nature encouraged smuggling.

Topic 9. CUSTOMS AFFAIRS
in the second half of the 18th century.

Publication date: 2014-10-19; Read: 5134 | Page copyright infringement

Domestic policy of the second half of the 40-50s. is largely connected with the activities of Count P.I. Shuvalov, who became the de facto head of the Elizabethan government. On his initiative, budget revenues were reoriented from direct taxation to indirect taxation. This made it possible to increase treasury revenues. He felt that the time had come for another customs reform. The most important event in the region customs policy was the elimination of customs restrictions within the country. The Russian state, the political formation of which took place in the 15th-16th centuries, in economically until the middle of the 18th century. remained fragmented. Transport and trade duties were levied in each region. In addition to “taxes”, “transports”, “mostovshchina” and others, there were many other “petty fees” that greatly constrained domestic trade.

It was a very bold, progressive step. Suffice it to remember 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 highest Manifesto on December 20, 1753.

In addition to the enormous state 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 gifts from the delighted merchants. Treasury losses from the abolition of internal customs duties were more than compensated 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 ports at border customs in the amount of 13 kopecks per 1 ruble value (additional taxation of foreign trade should have been, in the opinion of Shuvalov, to compensate for the budget shortfall due to the abolition of internal duties and fees). In 1754, a table of normal prices was published, on the basis of which the new fee was calculated.

Unlike the “efimochny” duty, which was levied according to the 1731 tariff in gold currency, the 13% duty was paid in Russian “walking money,” which made the work of customs officials extremely difficult. The inconsistency of this order was obvious. However, it could not be overcome only through a general revision of the 1731 tariff. This was also prompted by the fact that, firstly, many changes were made to the previous tariff under Elizaveta Petrovna; secondly, it did not include many imported goods that first appeared on Russian market after 1731; thirdly, duty rates were less and less consistent with their original purpose due to changes in prices for goods; fourthly, the tariff of 1731, based on the idea of liberalizing foreign trade, did not correspond to the protectionist sentiments of Elizabeth 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 on both metallic currency and "walking" money. The large number and excessive detail of the articles for which customs clearance of homogeneous goods was carried out made it difficult to apply the tariff.

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

Its highly protective nature encouraged smuggling.

In order to combat smuggling, a border guard was established in 1754 as a special corps of troops guarding the border in Ukraine and Livonia. In the same year, customs inspectors were installed at the state border. In order to interest the raiders in the capture of smugglers, it was decided to reward them with a quarter of the confiscated goods.

The customs reform was a success for the treasury: in 1753, the customs gave 1.5 million rubles, and in 1761, 5.7 million rubles. The process of establishing an all-Russian market was accelerated, and domestic trade developed rapidly. Elizabeth's government strongly 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. International trade Russia was focused primarily on Western Europe, where its leading partner was England. Mainly raw materials went to Europe - hemp and flax, and in smaller quantities - Ural iron and linen. Mostly luxury items, silk fabrics and fine cloth were purchased there, 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 itself, where the mixing of powers continued and favoritism, corruption and bureaucracy flourished.

Topic 9. CUSTOMS AFFAIRS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the 18th century.

⇐ Previous16171819202122232425Next ⇒

Studopedia.org - Studopedia.Org - 2014-2018 (0.001 s)…

Domestic policy of the second half of the 40-50s. is largely connected with the activities of Count P.I. Shuvalov, who became the de facto head of the Elizabethan government. On his initiative, budget revenues were reoriented from direct taxation to indirect taxation. This made it possible to increase treasury revenues. He felt that the time had come for another customs reform. The most important event 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 back in the 15th-16th centuries, was economically until the middle of the 18th century. remained fragmented. Transport and trade duties were levied in each region. In addition to “taxes”, “transports”, “mostovshchina” and others, there were many other “petty fees” that greatly constrained domestic trade.

Unlike the “efimochny” duty, which was levied according to the 1731 tariff in gold currency, the 13% duty was paid in Russian “walking money,” which made the work of customs officials extremely difficult. The inconsistency of this order was obvious. However, it could not be overcome only through a general revision of the 1731 tariff. This was also prompted by the fact that, firstly, many changes were made to the previous tariff under Elizaveta Petrovna; secondly, it did not include many imported goods that first appeared on the Russian market after 1731; thirdly, duty rates were less and less consistent with their original purpose due to changes in prices for goods; fourthly, the tariff of 1731, based on the idea of liberalizing foreign trade, did not correspond to the protectionist sentiments of Elizabeth 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 the increase in the degree of processing of raw materials. Imported goods were subject to a 17.5-25% ad valorem rate (“efim” duty), as well as an “internal” duty, which was levied at port and border customs offices. In total, this amounted to 30-33% of the cost of imports.

The customs reform was a success for the treasury: in 1753, the customs gave 1.5 million rubles, and in 1761, 5.7 million rubles. The process of establishing an all-Russian market was accelerated, and domestic trade developed rapidly. Elizabeth's government strongly encouraged the development of foreign trade, combining this line with a policy of protectionism. During the period from 1725 to 1760, Russian exports grew from 4.2 to 10.9 million rubles, and imports from 2.1 to 8.4 million rubles. Russia's foreign trade was focused primarily on Western Europe, where its leading partner was England. Mainly raw materials went to Europe - hemp and flax, and in smaller quantities - Ural iron and linen. Mostly luxury goods, silk fabrics and fine cloth, jewelry, tea, coffee, wine, and spices were purchased there.

Topic 9. CUSTOMS AFFAIRS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the 18th century.

⇐ Previous16171819202122232425Next ⇒

Studopedia.org - Studopedia.Org - 2014-2018 (0.001 s)…

Domestic policy of the second half of the 40-50s. is largely connected with the activities of Count P.I. Shuvalov, who became the de facto head of the Elizabethan government. On his initiative, budget revenues were reoriented from direct taxation to indirect taxation. This made it possible to increase treasury revenues. He felt that the time had come for another customs reform. The most important event 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 back in the 15th-16th centuries, was economically until the middle of the 18th century. remained fragmented. Transport and trade duties were levied in each region. In addition to “taxes”, “transports”, “mostovshchina” and others, there were many other “petty fees” that greatly constrained domestic 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 ports at border customs in the amount of 13 kopecks per 1 ruble value (additional taxation of foreign trade should have been, in the opinion of Shuvalov, to compensate for the budget shortfall due to the abolition of internal duties and fees). In 1754, a table of normal prices was published, on the basis of which the new fee was calculated.

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

Revision of the tariff in 1754-1757. was dealt with by 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 under 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 mastery of their production in Russia. At the same time, the duty rate increased simultaneously with the increase in the degree of processing of raw materials. Imported goods were subject to a 17.5-25% ad valorem rate (“efim” duty), as well as an “internal” duty, which was levied at port and border customs offices. In total, this amounted to 30-33% of the cost of imports.

Cancellation of internal customs duties in Russia

During the period from 1725 to 1760, Russian exports grew from 4.2 to 10.9 million rubles, and imports from 2.1 to 8.4 million rubles. Russia's foreign trade was focused primarily on Western Europe, where its leading partner was England. Mainly raw materials went to Europe - hemp and flax, and in smaller quantities - Ural iron and linen. Mostly luxury goods, silk fabrics and fine cloth, jewelry, tea, coffee, wine, and spices were purchased there.

Topic 9. CUSTOMS AFFAIRS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the 18th century.

⇐ Previous16171819202122232425Next ⇒

Studopedia.org - Studopedia.Org - 2014-2018 (0.001 s)…

Cancellation of internal customs duties who canceled

The Russian state, the political formation of which took place back in the 15th-16th centuries, was economically until the middle of the 18th century. remained fragmented. Transport and trade duties were levied in each region. In addition to “taxes”, “transports”, “mostovshchina” and others, there were many other “petty fees” that greatly constrained domestic trade.

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

The customs reform was a success for the treasury: in 1753, the customs gave 1.5 million rubles, and in 1761, 5.7 million rubles. The process of establishing an all-Russian market was accelerated, and domestic trade developed rapidly. Elizabeth's government strongly encouraged the development of foreign trade, combining this line with a policy of protectionism. During the period from 1725 to 1760, Russian exports grew from 4.2 to 10.9 million rubles, and imports from 2.1 to 8.4 million rubles. Russia's foreign trade was focused primarily on Western Europe, where its leading partner was England. Mainly raw materials went to Europe - hemp and flax, and in smaller quantities - Ural iron and linen. Mostly luxury goods, silk fabrics and fine cloth, jewelry, tea, coffee, wine, and spices were purchased there.

Topic 9. CUSTOMS AFFAIRS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the 18th century.

⇐ Previous16171819202122232425Next ⇒

Studopedia.org - Studopedia.Org - 2014-2018 (0.001 s)…

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

Popular

Tests in the software development process Program tester

« Software tester - what kind of profession is this? What is its essence? And how relevant is it in the modern world? All these questions are quite appropriate... »

Explanations of church and home prayers

« To the Chairman of the All-Russian Central Executive Committee M.I. Kalinin If there was an opportunity to respond to insinuations addressed to the Orthodox Church and its leaders in the current... »

Basic definitions adopted in the study

« Digital technologies have long since become firmly established in the life of modern people - this is precisely why the emergence of numerous digital agencies... »