1957年罗马条约致力於建立共同市场和成员国经济政策协调一体化的目标,以实现商品、人员、劳务和资本四大要素的自由流动。论及共同市场内部税收障碍,首先必须从概念上将直接税与间接税区别开来,前者的课征对象主要是个人收入和企业的利润,涉及生产要素(如人员和资本)的自由流动;后者的课征对象主要是商品和劳务的消费,与商品和劳务的自由流动有关。由于各成员国的税制(包括税基、税率、税收结构等)不尽相同,如果不采取相应措施加以协调统一,势必将影响成员国之间的公平竞 The 1957 Treaty on Rome was devoted to the goal of establishing a common market and the coordinated integration of economic policies of member states in order to realize the free flow of the four major elements of goods, people, services and capital. When discussing the internal taxation impediments in the Common Market, we must first conceptually separate the direct tax from the indirect tax. The subject of the former is mainly personal income and corporate profits, and involves the free flow of production factors (such as personnel and capital); The object of levy is mainly the consumption of goods and services, and is related to the free flow of goods and services. Since the tax systems (including tax bases, tax rates, tax structures, etc.) vary from Member States, if they are not coordinated and harmonized, they will inevitably affect the fair play among the member states.