中国入世与税制改革

China's Entering WTO and its Reform of Tax System

随着经济的发展 ,我国 1 994年建立起来的税收制度与目前的经济、社会发展和市场经济新体制存在着矛盾。加入WTO后 ,这种矛盾显得更加明显和突出。为了适应新的形势 ,我国的税制必须在这些方面进行改革 :完善增值税制 ,改革所得税制 ,开征社会保障税 。

With the development of economy,there appeared a great conflict between the tax system established in 1994 and the current social, economic development under the new market economic structure.After entering WTo,this contradition will become more and more prominent. In order to adapt to the new situation,China's tax system must be reformed by perfecting incremental tax system,renovating income tax system, starting to collect social insurence tax and accelerating the pace of turning fees into tax.