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6月中旬,笔者参加由外经贸部组织赴法国“国际税收”研讨班,通过三个星期的学习、考察,很受启发,现就法国税制和我国退税现状作如下报道。 一、法国的国家税制 增值税是欧洲第一大税,起源于法国,1968年起在欧洲开始实行,并逐步得到完善,由于欧共体体制的发
In mid-June, I participated in a seminar organized by the Ministry of Foreign Trade and Economic Cooperation for France on “international taxation.” After three weeks of study and study, I was inspired by the following reports on the French tax system and the status quo of China’s tax rebate. First, the French national tax VAT is the largest tax in Europe, originated in France, 1968 in Europe began to implement, and gradually be improved, due to the EC system of hair