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为能如期建立内部共同市场 ,欧盟从 2 0世纪 60年代就开始对直接税制一体化进行研究 ,到了 90年代后期 ,直接税制一体化以税收一揽子方案的形式进入具体实施阶段。该一揽子方案是覆盖企业税制行为的准则 ,跨境个人存款税收及特许权费税收公共系统等方面的一体化解决办法 ,它的通过必将有力地促进欧盟直接税制的一体化发展 ,但因其覆盖面广 ,也加大了通过的难度。
In order to establish the internal common market on schedule, the EU began to study the integration of the direct tax system in the 1960s. By the late 1990s, the integration of the direct tax system entered the stage of implementation with a tax package. The package is an integrated solution to the guidelines on corporate tax behavior, cross-border personal deposit tax and public revenue tax system, and its adoption will certainly strongly promote the integrated development of the EU’s direct tax system, but because of its Wide coverage, but also increased the difficulty of adoption.