现行税制如何应对入世挑战

加入WTO后 ,我国在享有世贸组织赋予的各项权力的同时 ,也要执行WTO协议 ,履行所做出的承诺。我国现行税制尚未与国际完全接轨 ,还不完全符合WTO组织相关原则的要求。为此 ,必须对现行税制进行改革与完善 ,制定出既符合国际惯例 ,又有利于维护国家经济安全、提高国内企业竞争力和促进产业发展的税收制度。

How to Face the Challenges of the Entry of WTO Under the Current Tax System

After the entry of WTO, our country will enjoy rights granted by its provisions, in return, implement its agreements and undertake our promises. However, current tax systems do not fully qualify either world standards or relevant requirements in the provisions of WTO, so it must be reformed and improved. A new system in accordance with internationally-accepted practice must be upset, which is beneficial to maintain state security in economics, enhance competitive power of domestic enterprises and bring about an advance of industries.