论我国税法要素在WTO语境下的变迁

The Alteration of Some Ingredients of the Law of Tax under the Context of WTO

税法要素,一般指各单行税种法所共有基本要素之总称,乃一国税法中必不可少的主要内涵与抽象概括。在WTO语境下,我国现行税法体系受到巨大冲击,这也使得税法要素发生了重大变迁,主要包括:纳税主体在WTO语境下的多样化与复杂化、征税客体在结构上的变迁、税率的大幅度变动与多元化趋势、纳税环节上的变迁和加减税或免税制度的变迁等。

The ingredients of the law of tax, which refer to all the jural factors of tax, are the general abstract of the main contents of the law of tax in a country. The impact of WTO entry has made a lot of important alteration of the ingredients of the law of tax in China. These included that the taxpayers became more diversified and complicated, the structure of the levy objects are changing, the rates of the tax are dynamic, and the processes of the tax collection and tax exemption regulation are also changed.