从WTO的原则谈我国入世后的税制改革

Reform of China's Tax System with WTO Principles as the Background after China's Entry into WTO

随着我国经济的不断发展 ,我国税制又面临新的一轮改革 ,中国入世后 ,税制改革还包含着WTO原则的要求和运用。

With the continuous development of China's economy, China's tax system faces new challenges. After China's entry into WTO, the reform of its tax system must take WTO principles into consideration. The paper discusses the corresponding reform of China's tax system from the perspective of three general principles.