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1985年6月,欧共体成员国首脑会议批准了欧共体执委会提出的“关于建立内部市场的白皮书”,决定在1992年底以前,在共同体范围内建成商品、人员、劳务和资本自由流动的统一内部市场。为了实现统一大市场,欧共体随即加快了对成员国直接税制度的协调工作。经过几年来的努力,已取得了一定成就。但由于各成员国在一些重大的问题上意见分歧很大,加之税收协调方案必须由成员国一致同意才能形成欧共体指令,所以到目前为止,欧共体的直接税协调仍面临着一些悬而未决的问题。一、统一大市场的直接税障碍资本的国际流动最容易受到直接税课征的影响。目前在直接税方面影响欧共体成员国之间资本流动的因素主要有:
In June 1985, the EC member states summit approved the European Commission’s “white paper on the establishment of an internal market” and decided that by the end of 1992 free trade in goods, people, labor and capital should be established within the Community Flowing unified internal market. In order to achieve a unified market, the EC immediately accelerated the coordination of the direct tax system in member countries. After several years of hard work, some achievements have been made. However, due to the disagreement among member countries on some major issues and the fact that tax coordination programs must be unanimously approved by member states to form an EC directive, so far, the EU’s direct tax coordination still faces some pending issues problem. First, the direct tax hurdles of a unified large market International capital flows are the most vulnerable to the impact of direct tax levy. The main factors currently affecting the capital flows among the member countries of the EC in the direct tax are: