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欧共体自建立伊始,就旨在建立一个共同市场,在内部实现商品的自由流动。而商品的自由流动与关税、增值税等的协调分不开;资本的自由流动则与对利润、利息的征税协调分不开。所以,税收协调一直是建立统一大市场过程中的首要问题。欧共体的税收一体化是其经济一体化所要求的,也是经济一体化过程的一个方面。现就关税、间接税、直接税三个方面简介如下:
Since its establishment, the EC aimed to establish a common market and realize the free flow of goods internally. The free flow of goods and tariffs, value-added tax and other coordination can not be separated; the free flow of capital and profit and interest tax coordination can not be separated. Therefore, tax coordination has always been the primary issue in the process of establishing a unified market. The EU’s tax integration is required by its economic integration and is also an aspect of economic integration. Now on the tariffs, indirect taxes, direct taxes are summarized as follows: