内容摘要：
间接税协调是欧盟统一市场在发展过程中的一个重要问题，其协调的重点是增值税与消费税。在协调过程中，各成员国基于自身利益所发生的争议以及由此所采取的抵制行为在很大程度上阻碍了间接税协调的进程。展望未来，欧盟间接税协调依然面临着许多难以克服的困难，协调的结果将主要取决于各成员国彼此之间能够做出多少妥协和让步。
关键词：欧盟 统一市场 间接税 协调
abstract：the coordination of indirect tax,whose focal point lay on value-added tax and excise tax,is an important issue in the development of eu uniform market.in practice,the coordination of indirect tax has achieved a lot,yet quarrels among member countries for sake of their own interests and their resistant actions have in some degree blocked the progress of coordination.in prospect,the coordination will still face a lot of difficulties and the outcome of coordination will rely on how much compromise and concession could be made by member countries.