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Poenostavljen postopek carinjenja s pomočjo RIP v brezpapirnem poslovanju : diplomska nalogaKete, ArturPapir je stoletja predstavljal edino sredstvo za dokumentiranje poslovnih transakcij. Z razvojem informacijske tehnologije, predvsem pa s pocenitvijo le-te, se papir kot sredstvo za prenos podatkov ... in način arhiviranja umika sodobni tehnologiji. Temeljna ideja RIP-a je, da nadomesti poslovne listine, kot so npr. naročila, računi, plačilni nalogi, carinske listine in druge, z računalniškim prenosom takih podatkov v standardizirani obliki. S carinskim zakonom, ki ga je Vlada RS sprejela 1995 leta, je dana zakonska možnost uporabe RIP-a pri posredovanjih v carinskih postopkih. Brezpapirno poslovanje za poenostavitve deklariranja blaga pri odhodnem oz. namembnem carinskem organu si brez uporabe RIP-a ni mogoče predstavljati. Za pričetek brezpapirnatega poslovanja si mora podjetje priskrbeti dovoljenja za poenostavljeno deklariranje blaga na podlagi knjigovodskih vpisov za uvozne in izvozne postopke ter dovoljenje GCU-ja za računalniško izmenjavo podatkov, ki mora pred uporabo sistema predhodno opraviti ustrezno testiranje programske opreme zaradi zagotavljanja pogojev izdanih dovoljenj. Postopki izvajanja poenostavitev so nadzorovani s strani carinskih organov s pomočjo računalniško izmenjanih informacij v obliki stavkov, ki so predpisani za vsako poenostavitev posebej. Na ta način je pretok blaga oproščen pregleda s strani carinskih organov in je funkcija carinskega preglednika predana podjetju samem, kar pa predstavlja višjo stopnjo odgovornosti in nadzora nad materialnim poslovanjem.Type of material - undergraduate thesis ; adult, seriousPublication and manufacture - Nova Gorica : [A. Kete], 2002Language - slovenianCOBISS.SI-ID - 234747
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Library/institution |
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University of Nova Gorica | Nova Gorica | PNG |
reading room 1 cop.
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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Virant, Božo | 12514 |
Source: Personal bibliographies
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