歐洲共同體自60年代開始推動經濟整合，於1968年完成關稅整合，1986年簽署單一歐洲法，1990年展開經濟與貨幣聯盟，以促使1992年12月31日前完成單一市場，並且為了達到進一步之經濟整合，遂推行租稅整合。然而租稅整合因涉及會員國之財政主權，執委會之提議需經由理事會以一致決通過後方可推行，因此整合不易。而其中以直接稅的整合最為困難，故先從間接稅之整合著手，以加值稅之整合為主要工作。1993年單一市場完成後，邊界廢除，為了消除會員國間四大流通的障礙，加值稅之整合更受到重視。 加值稅自1970年4月21日理事會決定成為歐洲共同體自有財源之一，其重要性也隨著加值稅收入增加而提高。為了減少在課徵加值稅時，因各國稅制差異而造成歐洲共同體預算收入分配比例不均，加值稅整合更成為刻不容緩的工作。 2004年歐洲聯盟東擴，在新的10個會員國加入後，單一市場愈形擴大，會員國更深切地體認到推動深化的重要性。然而，現階段加值稅整合之成效為何？未來加值稅整合工作又該如何推展，為本論文所欲探討之重點。 In 1968, the European Community has completed its Customs Union. Since 1990, they started to work on the Economic and Monetary Union in order to achieve the Economic integration, therefore, leading to the concept of tax harmonization. The tax harmonization has involved by Member States' fiscal sovereignty and the harmonization on tax policy has to be proposed by the Commission and approved by the Council, acting by unanimously. Thus it can be seen that the tax harmonization is not an easy task, especially in the field of direct tax, therefore it has started off with indirect tax and making the Valued Added Tax (VAT) the most important chore of the harmonization of indirect taxation. After the completion of EU single market in 1993, the removal the broders has accelerated the free movement of people, capitals, goods and services and making the harmonization of VAT a job not to be delayed. The Council Decision on April 21,1970 also made VAT become part of EU's own resources and enhanced its importance. In accordance to enlargement of EU in 2004, the single market has been expanded with the new joining of 10 Member States. What's the result of VAT harmonization at this stage and what's the policy in the future to harmonize the VAT? These are the topics of the thesis.
