试论入世后我国税制的走向

Probe into the Trend of Our Tax System after Entering into WTO

入世对中国的税制包括税收征管及纳税服务都提出了更高的要求。我国应努力完善税收立法 ,适当调整、修订有关税种 ,规范税收征管 ,以适应国际经济一体化的发展。

Entening into WTO puts forward further demands to our tax system, including tax collecting and service of paying tax. Our country should make great efforts to perfect tax legalization, adjust and revise appropriately concerned taxes, standardize tax collecting to suit the development of international economic integration.