根据《欧共体一体化文件》和《德洛尔计划》,欧共体预定1992年实现内部统一大市场的总目标。在实现这一目标的过程中,到底需要多大程度的税收协调,本文将研究这一问题。一、税收多样化的状况也许,创立欧共体的前提在于通过强化整体来达到有效地保护个体的目的。欧共体是为了各个成员国而创立的,而不是各成员国为了共同体而存在。据此,显然,税收方面关键性的问题并不在于各种税如何尽 According to the EC document and the Delor Plan, the European Communities is set to achieve the overall goal of achieving a major internal unified market in 1992. In the end to achieve this goal, in the end how much need tax coordination, this article will study this issue. I. Tax diversification Perhaps the prerequisite for the establishment of the EC is to achieve the goal of effectively protecting individuals by strengthening the whole. The EC was created for each member state, not for the member states to exist for the community. Accordingly, it is clear that the tax-related issue does not lie in how taxes are spent