加入WTO对我国税收法律制度的影响及对策

WTO确立的关税减让、国民待遇、透明度等原则与成员国的税收法律制度密切相关。我国加入WTO后 ,必须承认这些原则 ,使我国的税收法律制度尽快与之接轨 ,因此 ,我国急需从关税的调整和替代、税法体系、税收优惠、税制结构等方面采取相应的对策 :应通过开征新税种优化税收结构 ;运用统一的税收优惠制度创造公平竞争的税收环境 ;规范税法体系增加透明度 ;调整税制结构强化税收的调节作用。

The Influences Brought About on China''''s Tax Law After China Becoming a Member of WTO

The principles of tariff reduction, treatment of citizens, transparency, etc. which are established by WTO, are closely associated with tax law system of every member state. After China's acceptance to WTO, its tax law system must acknowledge these principles in order to step into the main stream of WTO. Therefore, China must take measures in every respect of tariff adjustment and replacement, tax law system, tax preferential system and tax system reconstruction accordingly. It must improve its tax system construction through improving new type of tax. It must create fair, competitive tax environment through applying the uniformed tax preferential system and raise transparency through standardizing tax system, strengthen the adjusting function through regulating tax construction.