一、欧盟经济政策协调和税收协调的理论问题(一)欧洲一体化的演变过程及特点。欧洲一体化发展正孕育着一种独特的制度变革,它既超出一般国家间组织而又远未形成一个超国家实体。回顾与探究欧洲一体化曲折历程,除政治一体化不作为本文重点讨论外,笔者可以把握其所表现的三个过程 First, the EU economic policy coordination and tax coordination theory (a) the evolution of European integration and characteristics. The development of European integration is breeding a unique system of change that goes beyond the usual inter-state organizations and is far from forming a supranational entity. Review and explore the tortuous course of European integration, in addition to political integration is not focused on this article, the author can grasp the three processes it represents