欧盟建设从 1968年成立关税同盟，到 1993年建成统一大市场，再到今天的经货联盟，其所走的每一步都是为了提高自身的经济实力和国际竞争力，在国际经济舞台上“超日赶美”，重振昔日欧洲经济的雄风。然而，在走向货币统一的同时，欧盟国家的税收问题也日渐突出，高税负已成为 The establishment of the EU from the establishment of the Customs Union in 1968 to the establishment of a unified market in 1993 and to the economic association of the People’s Republic of China every step of the EU’s progress in order to enhance its own economic strength and international competitiveness and to “ Catch up with the United States, ”to revive the glory of the past European economy. However, at the same time that monetary unification is taking place, the taxation problems in the EU countries have also become increasingly prominent, and the high tax burden has become