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欧洲经济共同体为了实现市场统一,简化成员国之间的贸易手续,有效地防止偷税漏税。不久前,欧共体执委会提出,从1993年1月1日起,在欧共体内撤销“税务边界”实施征收增值税的新方案。增值税新方案的主要内容是:取消欧共体成员国之间的边境关税手续和边境检查,但在1996年底前仍然保留目前实行的在商品消费国征收增值税的方法,即让成员国有一个逐步适应的过渡时期;简化企业进行成员国之间贸易的行政和统计手续;加强各成员国税务部门之间的合作。从1993年1月1日起,欧共体成员对于企业还是个人,一切边境检查均将取消。这对个人
The EEC effectively prevents tax evasion in order to achieve market unification and simplify trade procedures among member states. Not long ago, the EC Executive Committee proposed starting from January 1, 1993, the revocation of the “tax border” in the EC to implement a new program of value-added tax levied. The main content of the new program of value added tax is to abolish the border customs formalities and border inspections between EC member states. However, the current practice of imposing VAT on consumer goods in the country remains the same until 1996, Adapt to the transitional period; simplify business administrative and statistical procedures for trade among member states; and strengthen the cooperation between the tax authorities of member states. From January 1, 1993 onwards, members of the European Community are individuals or businesses, and all border inspections will be canceled. This is personal