对照WTO规定中国所得税制度亟待进行改革

China's Income Tax System Needs Reforming as Regulated by the WTO

本文分析了WTO的基本原则和相关条款对各国税制的约束和要求 ,比较我国现行的所得税制度与WTO基本原则及相应条款 ,找出差异 ,并提出应如何进一步改进和完善我国的所得税制度的政策和策略。

This article analyzes the fundamental principles and corresponding clauses of WTO which has presented limitation and requirements on nations'taxation systems, at the same time it compares the income-taxation system in China for the time being and fundamental principles as well as related clauses.Finally it puts forward the policies and suggestions on how to improve and develop the income-taxation system of China.