WTO体制下中国税法发展的趋势

The Basic Development Trend of China's Taxation Law in WTO Regime

本文首先就加入WTO对中国税法的影响进行总体评价 ,认为从积极义务的遵守来看 ,除了关税法以外 ,WTO对中国税法并不会带来巨大的直接冲击。但作为全球最大的自由开放的多边贸易体制 ,WTO代表着国际经济一体化以及法治化趋势 ,因此中国税法不得不适应这种趋势积极主动地进行自我调整和改革。加入WTO以后 ,中国税法在市场经济发展过程中形成的国际化、法治化以及私法化趋势必将继续得到强化 ,从而使得中国税法在内因外力的综合作用下不断完善和发展。

The main idea of this article is to describe the developing tendency of China's tax law under the circumstance of China's entrance to WTO. From the perspective of observing positive obligations, WTO will not bring too much direct impact on China's tax law. But as the biggest international economic organization, WTO represents a tendency of globalization and a requirement of ruling of law. China is forced to adjust or reform tax law on it's own initiative in order to meet the need of new situation. After joining WTO, China's tax law will certainly continue and strengthen the process of internationalization *pruling of law and interchanging with private law, which originated from China's market-oriented reform. If these become true, China's tax law will take a chance to great improvement and development.