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Export drawback circumstance brief introduction Greekly
From;    Author:Stand originally


Exporting drawback is to declaring at customs export goods is returned produce each in home link and the value added tax that shed swivel section to set pay by tax law and consumption tax or avoid proof should ratal. It is one is World Trade Organization (WTO) regular place allows, be used normally in international trade and accept for each country, the measure of a kind of revenue that the purpose depends on encouraging each country to export goods fairness to compete.

To encourage export, greek government began to implement exit drawback system 1987. Particular way is: Exporter is in value added tax of the pay when buying export goods, after exit by significant evidence drawback. To reduce the capital pressure of exporter, after the course is carried out for years, the method that work up also can apply to avoid capture value added tax be exported directly to the front of exit. Concern system of Greek exit drawback circumstance brief introduction to be as follows now.

One, function division of labor and personnel circumstance
(one) function divides the work
Greek taxation job (include to export drawback) be in charge of by Greek countryman economy and Ministry of finance, this are Greek the 2nd greater part after municipal, common management and ministry of power transfer to a lower level is discharged newly in cabinet of a government. The duty Wu that its set is in charge of a branch to include: Duty Wu always manages (General Directorate Of Taxation) , duty Wu audit always manages (General Directorate For Tax Audits) and custom always manage. The duty Wu policy that these total department are in charge of rare whole nation is made, supervise and supervise the work, the job signing check of all sorts of taxation that branch of Wu of each district square duty is in charge of including value added tax inside respectively. National audit center and local audit center (note 1) the audit of company revenue audit that is in charge of different turnover respectively works. Each district custom is in charge of undertaking superintendency levy to product of imports and exports,
The drawback that so that exporter is used,signs customs declaration of outpour mouth goods, still be in charge of 4 kinds of products at the same time (note 2) the management of consumption tax and value added tax solicits check work.
The expropriation that branch of Wu of Greek and various duty is in charge of exporting product value added tax and touch retreat, what receive imposition not to need turn over to the higher authorities central finance, return a company directly at the appointed time. Specific exit drawback works by in the center of with the place branch of various duty Wu is in charge of by apanage principle, after the duty Wu branch that exports enterprise seat namely offers application in the enterprise and be being examined and approve, this value added tax returns a company. Or after hold countryman economy and Ministry of finance unite requisition of printed the value added tax that avoid capture to agree via approval, exporter but not pay value added tax is exported directly.
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