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《出口退税制度的国际比较与借鉴（international comparison and reference of export tax refund system）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、出口退税制度的国际比较与借鉴（InternationalComparisonandreferenceofexporttaxrefundsystem）WiththeimplementationoftheMinistryofFinanceDepartmentofthecomputer,theareaofthecomputercenter,police,customs,financialsectorssuchasbanks,computerandcomputernetworkoftheEuropeanco
2、untries;ontheotherhand,ItalycustomsimportandexportgoodsinformationonthesupervisionbycomputernetworkinformationcentertimelysenttotheMinistryofFinanceandthetaxauthoritieslevytheuseoftaxmanagement.Therefore,thetaxadministrationdepartmentcanunderstandtheim
3、portandexportgoods,importandexportinformationandotherrelevantinformationoftheenterprisethroughthecomputernetworksystematanytime,andcarryouttheauditandmanagementofthelevyandtaxrefund.(three)exporttaxrebatemonitoringmeans;Inordertopreventfraudulentexport
4、sfromdefraudingstatetaxes,allexportenterprisesapplyingfortaxrefundinItalymustundergostrictinspection,withamaximumverificationperiodofupto5years.Inadditiontotheuseofcomputernetworksystemforimportandexportgoodsentryandexitsituation,theimplementationofele
5、ctronicinformationmanagement,customssupervisionatthesceneisalsostationedfinancialpolice.Thecustomsandfiscalpolicecollaborationwitheachother,eachdepartmentisresponsiblefor,notonlytostrengthentheentryandexitofgoodsinspection,andplayedtheroleofmutualrestr
6、ictionandmutualsupervision.InItaly,theinspectionoftaxpayershasnotonlypowerfulfinancialpolice,butalsoaprofessionaltaxinspectionagency,oneofthetaxinspectioncenters.Themainresponsibilityofthecenteristoexaminethetaxpayers,tostudythenoteworthyissuesintaxati
7、on,andtomakesuggestionstotheMinistryofFinancefortheproblemsfoundintheinspectionandresearch.Onthebasisoftaxevasionpunishmentisveryheavy,usuallybetween2to6timesthefine,andadditionalfines;forseriousfraud,sentencedtosteal.Tocheckthetax,thetaxpayershallpayw
8、ithin60days.Otherwise,thetaxauthoritiesmayconfiscatetheirpropertyforauction.Inordertopreventthefalseexporttaxfraud,ItalyandEuropeancountriesandothercountriestoimportandexportbusinessoftheexchangeofinformation,reducetheoccurrenceoftheft,
