加入WTO与中国国内税收政策调整

On Adjusting the Domestic Tax Policies After China Entering into WTO

WTO对成员国的国内税收要求原则是我国进行税制改革必须遵循的原则。对照WTO规则,我国尚有若干国内税收政策不符合其规则要求,应进行适应性调整。

The requirement to the members of WTO is the principle that we must follow in our reform of the tax system. According to the rules of WTO, some tax principles in China should be adjusted.