欧共体增值税的协调黄河清欧共体成立初期，其成员国中只有法国实行增值税，其它各成员国仍然实行按各个交易环节的销售额全值征收周转税。由于法国最早实行增值税，在出口贸易方面处于有利的地位，导致了欧共体内部曾就商品课税问题发生争论。为了协调成员国因税制差异而... Coordination of the VAT of the EC During the early days of the establishment of the ECQ, only France, a member state, implemented value-added tax. Other member countries still imposed a revolving tax on the sales value of each transaction. Due to the earliest implementation of value-added tax in France, it is in a favorable position in the export trade, causing controversy over the taxation of goods within the EC. In order to coordinate member countries due to tax differences ...