| 加入WTO后我国税制改革的初步探讨 |
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| 引用本文： | 薛秋茸.加入WTO后我国税制改革的初步探讨[J].江汉大学学报(社会科学版),2003,20(4):92-94. |
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| 作者姓名： | 薛秋茸 |
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| 作者单位： | 五邑大学,广东,江门,529020 |
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| 摘 要： | 我国现行税收制度和法规在适应WTO规则以及税收管理方面存在很多问题。按照经济全球化、贸易自由化的要求，现行税制结构、税收优惠政策、内外资企业发展和税收管理等方面应当进行修改和调整。
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| 关 键 词： | WTO 中国 税收制度 管理机制 社会保障税 |
| 文章编号： | 1006-639X(2003)04-0092-03 |
| 修稿时间： | 2003年7月7日 |
An Initial Study of China's Taxation Reform after WTO |
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| XUE Qiu-rong.An Initial Study of China''''s Taxation Reform after WTO[J].Journal of JIanghan University:Social Sciences,2003,20(4):92-94. |
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| Authors: | XUE Qiu-rong |
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| Abstract: | Many problems exist in the matching of China' s current taxation and its regulations with the WTO rules as well as in taxation management. To suit in the trend of economic globalization and free trade, the paper holds that adjustments should be made in the current taxation structure, favorable taxation policies, domestic enterprise development, and taxation management. |
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| Keywords: | WTO: taxation reform |
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