我国在出口退税中海关与税务部门深化合作的法律探讨——以欧盟促进税收征管安全现代化改革实践为借鉴

A Legal Discussion about Deepening Cooperation between China Customs and Taxation Authorities within the field of Export Tax Rebate——Reference to EU’s tax collection and administration security modernization reform

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。

The Cong taxation and Customs Union of the European Commission,as a critical and functional institution,has played an important role in pushing the EU’s political and economic integration.And now it attracts more attention from the world as it initiates a series of tax collection security modernization reform.Under the guidance of innovation,from the drafting to the realization of EU’s taxation action plan,this institution has laid a highly harmonious cooperative working foundation for its reform practice.Through studying EU’s financial and taxation reform process and Customs-Taxation administration’s crossboundary cooperation mode,this paper analyzes insufficiencies concerning legal provisions and practice in the export tax rebate process,and explores new possibilities to realize the deepening cooperation between China Customs and taxation authorities in the field of export tax rebate.