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欧盟间接税协调的经验和教训表明:间接税的协调伴随区域经济一体化的发展,逐渐由低级向高级阶段推进;在税制协调无法达成共识时,可以先在区域内推动征管的国际合作;理想的税收协调模式和目标往往受制于现实税收环境和技术环境,在很多时候,妥协的过渡方案就成为次优选择。
The experience and lessons learned from the indirect tax coordination in the EU show that the coordination of indirect taxation is accompanied by the gradual development of regional economic integration from a lower level to an advanced level. When tax system coordination fails to reach a consensus, international cooperation in tax collection and management can be promoted within the region. Coordination models and goals are often subject to the actual tax environment and technological environment, in many cases, the compromise of the transition program has become the second best choice.