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欧盟成员国之间取消海关、开放欧洲市场以后,欧盟国家间进出口货物的监管成了税收管理的一个难点。近几年来,法国骗取出口退税的现象时有发生。对此,法国税务部门仍考虑坚持现行的退税制度以保持增值税制度的规范与完整,同时加强税收征管和与欧盟成员国之间的税收合作。法国的增值税退税包括两方面内容,一是出口退税,即对出口货物的进项税大于该企业在国内销售货物时发生的增值税的部分退税:二是对内销企业退税,即对从事国内生产和销售的企业进项税大于销项税的余额退税(这一点与中国不同)。法国将出口退税纳人增值税日常管理,负责增值税退税操作和管理的部门是经济财政部的税务总局、公共会计司、海关和间接税总署。
After the EU member states canceled the customs and opened up the European market, the supervision of the import and export goods among the EU countries became a difficulty in tax administration. In recent years, the phenomenon that France fakes the export tax rebate has occurred from time to time. In this regard, the French tax department is still considering persisting in the existing tax rebate system to maintain the norms and integrity of the VAT system, while strengthening tax collection and tax cooperation with EU member states. France’s VAT rebate includes two aspects, one is the export tax rebate, that is, the input tax on exports greater than the VAT sales of goods in the country when part of the value-added tax rebate: Second, domestic companies tax rebates, that engaged in domestic production And sales of enterprise input tax is greater than the output tax rebate (this is different from China). France will pay export tax rebates for the day-to-day management of value-added tax, VAT tax rebate responsible for the operation and management departments of the Ministry of Finance and the Ministry of Finance, Public Accounting Division, Customs and Indirect Tax Administration.