经济全球化对税收的影响及我国税制改革思路

The Influence of Economy Globalization on Taxation and Reform thoughts on Tax system in our Country

经济全球化的进程实质上是商品和要素的国际流动不断深入的过程。这一进程既是世界范围内资源优化配置的过程 ,又是对国家税收主权侵蚀与冲击的过程。面对经济全球化 ,主权国家在充分认识到全球化的机遇与挑战的同时 ,一方面积极主动调整税制 ,促进税收国际化 ,另一方面通过加入WTO ,积极参与国际税收竞争与协调。我国现行税制在一定程度上不适应当前经济全球化趋势下我国即将加入WTO这一形势的要求 ,必须依据WTO有关税收的原则 。

The process of Economy Globalization in itself is the one that promotes the commodities and its factors to more widely in internationally.On the one hand!This process strengthens the better dispoting resources in the world ,on the other hand,it is the process of erosion and assault to the main rights of country's taxes.Facing the Economy Globalization ,the main rights country should be fully awere of the chances and challenges in the worldwide areas,It should actively adjust its Tax system .So as to promote international taxation.At the some time,it should also aitively participates in international competition as well as coordination.To some extent,the present tax system of our country can't suit the demands to our joining the WTO,so we put forwand the overall thoughts of our country's present Tax reform all ording to the relative principale on the Taxation of WTO.