试论WTO背景下我国税收法制的完善

On the Improvement of Tax Laws in Relation to WTO

中国税收法制一直处在不断改进和完善之中。加入WTO后 ,我国税收立法和税收行政执法不能完全自由决定 ,而要按WTO基本原则办事 ,与国际惯例接轨。因此 ,我国税收法制建设必须适应经济全球化的要求 ,保证税收各项作用的良好发挥。

Chinese tax laws have been improving.After entering WTO,the establishment and administrative implementation of tax laws are not completely in our hands,but in accordance with WTO principles and international practices.Therefore,the construction of our legal system has to meet the demands of economic globalization and make sure to give full play the functions of tax.