中国税收发展:加入WTO二十年后的思考

Tax Development in China:Twenty Years After Joining the WTO

加入WTO二十年来,边境税制和境内税制作为中国税收的两大方面,在高水平对外开放中发挥了重要作用,不断体现着“观世界势、走自己路”、“锚定目标、与时俱进”和“统筹税收、协调推进”之特征。本文以加入WTO二十年来税收实践回顾为基点,立足当前世界多极化位于经济全球化之前的国际格局,探讨边境税制和境内税制的统筹发展,对国内新征程、国际大变局下的中国税收发展提出建议。

Twenty years after joining the WTO,as two major aspects of China's taxation,the border tax system and the domestic tax system have played an important role in China's high-level opening up to the world.They have been constantly reflecting the characteristics of“observing the world trend and taking its path","anchoring the goal and advancing with the times”and"overall planning of taxation and promoting in a coordinated manner".Based on the review of tax practice over the past two decades and current international landscape,this paper discusses the overall development of border tax system and domestic tax system,and makes suggestions for the development of China's taxation under the new domestic journey and international changes.