WTO体制下中国税法与国际税法的冲突与规避

Conflicts of Chinese and International Tax Law and Their Coordination within WTO Framework

改革开放以来,我国的税收工作取得了突破性的进展,特别是经过1994年税制改革及相伴进行的税务机构改革和税收征管改革,目前已初步形成了基本适应社会主义市场经济要求的税制体系、税收征管体系和税务干部队伍,较好地发挥了税收的职能作用。但与加入WTO的要求相比,我国目前的税收工作还存在许多不适应的地方。尤其是税收立法方面存在许多与国际税法相冲突的地方。如何对我国现行税制进行改革,使之与国际税法接轨是当前国际税收研究的一个重要课题之一。

Since the policies of opening and reform are carried out in China,China has made an outstanding progress in revenue work. Especially in 1994 thereform of tax system along with tax organization and management of tax hasachieved obvious effect. As far as the present is concerned Chinese system of taxis basically suitable for needs of socialist market economy.However,compared toneeds of WTO the level of tax work is still low. At the same time,there are manyregions which are conflicted with needs of WTO. Our legislation about tax has manyconfliction with international tax. It is important for China to Reform presentsystem of tax so that our tax system can meet the needs of WTO. The article spreadsdiscusses from the need.