欧盟（欧洲联盟的简称）的税收一体化，是因欧盟内部统一大市场的建设需要逐渐形成和发展起来的，它的存在和不断完善成为调节欧盟内部国际经济关系的一个重要手段。欧盟的税收一体化，不仅刺激了联盟内外贸易的增长，也在很大程度上合理地引导了内部的产业结构，增加了成员国 The tax integration of the European Union (EU) is due to the gradual formation and development of a unified large-scale market within the EU. Its existence and continuous improvement have become an important means of regulating the international economic relations within the EU. The EU’s taxation integration not only stimulated the growth of both domestic and foreign trade in the Union, but also guided the internal industrial structure to a large extent and increased the membership of member states