Core Viewpoint - The article emphasizes the necessity and urgency of advancing China's unified market, as indicated by the current high levels of local protectionism reflected in the tax competition index and tax refund rates for listed companies, both at a 20-year high [2][3]. Group 1: European Single Market and Scoreboard System - The European Single Market was established in 1993, allowing free movement of goods, services, capital, and people among its 31 economies [5][19]. - The Single Market Scoreboard (SMS) was created in 1997 to monitor compliance with EU regulations, evolving from a compliance tool to a governance and performance tool by 2011 [22][24]. - The SMS uses a "traffic light" system to evaluate member states' performance across three dimensions: enforcement tools, business framework conditions, and outcomes and competitiveness [6][26]. Group 2: Operation Mechanism of the Scoreboard - The scoreboard evaluates member states based on a set of quantifiable indicators, allowing for cross-regional and temporal comparisons [3][16]. - The first dimension, enforcement tools, includes metrics such as transposition deficit, infringement proceedings, and the efficiency of the Internal Market Information System (IMI) [27][34]. - The second dimension, business framework conditions, assesses the ease of access to public procurement, services markets, and financing, among other factors [10][12][14]. - The third dimension focuses on outcomes and competitiveness, comparing the EU's performance in growth, employment, and digital and green transitions against global benchmarks [15][16]. Group 3: Implications for China's Unified Market - The advantages of the European scoreboard system, such as its quantifiable assessment framework and focus on small and medium enterprises, can serve as a reference for China in building its unified market [3][16]. - The experience of the European Single Market in addressing cross-border barriers and enhancing governance can provide valuable insights for China's market integration efforts [2][3].

Group 1: Core Conclusions - The tax competition index and tax refund rate for listed companies in China are currently at a 20-year high, indicating the urgent need for a unified market in China[2] - The European Single Market Scoreboard system provides valuable insights for China's unified market construction, focusing on historical context and operational mechanisms[2] Group 2: European Single Market Scoreboard - The Scoreboard uses a "traffic light" system to evaluate member states' performance, categorizing them as "green" (above average), "yellow" (average), or "red" (below average)[3] - It consists of three dimensions: Enforcement tools, Business Framework Conditions, and Outcomes and Competitiveness, with multiple quantifiable sub-indicators under each dimension[3][13] Group 3: Advantages of the Scoreboard - The evaluation system is quantifiable, allowing for cross-regional and temporal comparisons, with regular publication of results[3][14] - The Scoreboard emphasizes support for small and medium-sized enterprises, which can be a reference for China's market development[3][14] Group 4: Operational Mechanisms - The Enforcement tools dimension includes six indicators to assess the correct implementation of EU market rules, such as transposition deficit and infringement proceedings[6][35] - The Business Framework Conditions dimension evaluates member states' performance in creating a conducive business environment, with six indicators including market supervision and access to public procurement[9][10] Group 5: Implications for China - The Scoreboard's comprehensive evaluation can guide China in establishing its own unified market framework, focusing on governance, performance, and competitiveness[3][14] - The emphasis on resolving cross-border disputes and sharing government information through systems like IMI, SOLVIT, and EURES can enhance China's market efficiency[3][14]