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Annotation
В бакалаврской работе приведена общая характеристика исследования вопросов налогообложения экспортно-импортных операций между Китайской Народной Республикой и Российской Федерацией. Проанализирована нормативно-правовая база начисления налога на экспорт и импорт в КНР и РФ.
The bachelor paper provides a general description of the research issues of taxation of export-import operations between China and the Russian Federation. It analyzed the legal basis of assessment of tax on exports and import v China and Russia.
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