欧洲共同体从正式成立以来,一直以实现经济体化和政治一体化为战略目标。税收一体化,作为经济一体化的重要组成部分,也取得了引人注目的发展。首先是取消了成员国之间的关税,对非成员国实行统一的关税;进而在增值税的税基、税率、计税方法采取了协调措施。最近欧共体成员国财政部长又在争议时间长达21年之久的直接税种方面进行协调。就此,最近通过了关于股息、企业改组和转移定价税收问题的两项指令和一项协议,并拟在1990年1月1日起执行,以配合欧洲内部统一市场的建立。 Since the formal establishment of the European Community, it has always been the strategic goal of achieving economic integration and political integration. Tax integration has also made remarkable progress as an important part of economic integration. The first is the cancellation of tariffs among member states and the imposition of uniform tariffs on non-member countries. Furthermore, coordinated measures are taken on the basis of VAT, tax rates and taxation methods. Recently, the finance ministers of EC member countries reconciled their direct taxation over 21 years of controversy. In this connection, two directives and an agreement on dividend, corporate restructuring and transfer pricing taxes have recently been adopted and are scheduled to come into force on January 1, 1990 to co-ordinate the establishment of a unified market within Europe.