WTO透明度原则与我国税收征管改革

WTO's Rule on Transparency and the Tax Levying and Supervising Reform of Our Country

我国的税收征管工作要充分体现WTO协议所要求的透明度原则,要做到公正、公开、统一、合理。这对中国的税收征管水平、技术水平、服务水平提出了更高要求。因此必须进行税收征管改革,加大税收依法行政的透明度和依法治税的力度。

Work of levying and supervising tax in our country should fully embody WTO' s rules on transparency in accordance with fairness, openness, unity, rationalization. It makes greater demands on the work of levying tax in supervision, technology, service. Therefore, tax levying and supervising reform must be carried out to increase the transparency to collect tax and strengthen supervision of tax collection.