自《欧洲一体化文件》和“德洛尔计划”生效以来,欧共体在统一税制方面已采取了以下实际措施并使增值税税制改革更加具体化。 (一)在增值税方面。为了推进统一大市场建设,共同体执委会已建议取消零税率和高税率,只征收低税率和标准税率。低税率在4～9％之间,适用于食品、照明、供暖、水、客运等基本商品和服 Since the entry into force of the European Integration Document and the Delor Plan, the EC has taken the following practical measures in the area of ​​harmonizing the tax system and has made the VAT reform more specific. (A) in terms of value-added tax. In order to promote the construction of a unified market, the Community Executive Committee has proposed to abolish the zero tax rate and the high tax rate, imposing only a low tax rate and a standard tax rate. Low tax rate of 4 to 9%, suitable for food, lighting, heating, water, passenger and other basic goods kimono