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近年来,欧盟税务与海关联盟总司作为推动欧盟政治与经济一体化发展的重要职能机构,其在税收征管安全领域开展的一系列现代化改革值得关注。从欧盟行动计划的拟定到具体措施的执行,其一贯创新驱动的改革思路与高效协调的合作模式,是欧盟税收改革实践得以取得成功的重要保障。通过对欧盟财税改革进程与“海关—税务”的跨界合作模式研究,对比我国海关在出口退税领域涉及的法律规范与实践操作,我国存在着“查验率”规定失范引发的出口骗税等问题,为我国在出口退税环节实现海关执法操作及其同税务部门深化合作的路径再造提供可能。
In recent years, the EU Commissioner of Taxation and Customs Union, as an important functional agency for promoting the EU’s political and economic integration, deserves our attention for a series of modernization reforms in the field of tax collection and administration. From the drafting of the EU action plan to the implementation of concrete measures, its innovative innovation driven thinking and efficient and coordinated cooperation mode are the important guarantees for the success of the EU’s tax reform. Through the research on the process of taxation and tax reform in EU and the model of cross-border cooperation between Customs and Tax, comparing the legal norms and practices involved in the export tax rebate in China, there is an export caused by the “checkup rate” in our country Tax fraud and other issues for our country in the export tax rebate part of the customs law enforcement operations and the tax department to deepen the cooperation of the path to provide possible.