加入WTO后我国税收政策调整展望

On Adjusting the Tax Policies after China's Entry into WTO

加WTO要求我国税收政策对照WTO的原则要求进行适应性调整。在税收立法上，要尽快制定《税收基本法》，提高税收立法层次，抓紧税收程序立法；在税收制度建设上，要对增值税、消费税、营业税、企业所得税、个人所得税和关税等进行改革或调整；在税收征管上，要强化管理，深化改革。

Taking part in WTO requires our country make the adaptability adustment to the tax policy according to theprinciple requested for WTO. In the tax legislates, we should make'tax basic law'as soon as possible, raise tax legisla-tive level and hold tax procedure legislate tightly. At tax system, we should reform and adjust increment value tax, ex-cise tax, enterprise income tax, individual income tax, tariff and so on. In the tax levies and management, we shouldstrengthen the management and deepen the reform.