论文部分内容阅读
欧洲共同体十二个成员国根据1985年关于建立内部市场的白皮书,将在1992年实现欧洲统一大市场,将消除税收上的障碍。目前,共同体各国对公司课税的制度和税率存在很大的差异,阻碍着资本的流动,影响资本的收益和投资决策。如现行的间接税制(增值税和消费税)阻碍了商品的自由流动,增值税和消费税税率的差异扭曲了市场,特别是对跨国贸易的扭曲,违背了《罗马条约》制定的资本、商品、劳务、人口的自由流动。因此,协调成员国的直接税和间接税,对实现真正的欧洲统一大市场有着重要的意义。增值税的协调是欧洲共同体税收一体化的最重要方面,因为增值税收入占各成员国财政收入的比例很高。各成员国现行的增值税基本
In accordance with the 1985 White Paper on Establishing the Internal Market, the 12 member States of the European Community will achieve the European market for harmonization in 1992 and will eliminate the tax obstacles. At present, the system and tax rate of taxation in corporations in the countries of the Commonwealth are far different, hindering the flow of capital, affecting the return on capital and investment decisions. If the current indirect taxation system (VAT and excise duty) hinders the free flow of goods, the difference between the VAT rate and the excise duty rate distorts the market, especially the distortion of cross-border trade and runs counter to the capital, goods and services stipulated in the “Treaty of Rome” , The free flow of population. Therefore, coordinating the direct taxes and indirect taxes of member states is of great significance for the realization of a truly unified European market. The coordination of value added tax is the most important aspect of the European Union’s taxation integration because the income from value added tax accounts for a high proportion of the financial revenues of the member countries. The current value-added tax in member countries is basic