税收整合和欧洲单一市场

Tax Integration and European Single Market

经济整合是欧盟内实施的一项基本共同政策,而在欧盟范围内建立起一个单一的市场是经济整合需要实现的一个重要目标。欧洲单一市场是否能有效运行,成员国间的税收制度的整合至关重要。不过,目前,欧盟的税收整合的效果因为关税、增值税、所得税等税种的不同而存在显著差异。

Economic integration is a fundamental common policy implemented within the EU, and to build up a single market within the EU is a critical target of economic integration. Whether the single market in Europe can work effectively, tax integration among the EU member countries matters most, but presently the effect of EU tax integration varies greatly due to the differences in tariff, VAT, income tax and etc.