“入世”20年的中国税收

China s Taxation in the Twenty Years of Accession to the WTO

在迎来中国“入世”20周年之际,本文基于简要回顾,总结“入世”对于中国推进现代化事业形成的创新驱动,框架式和突出重点地考察概括相关两方面值得重视的进步:一是“入世”对中国税收改革的催化和与之相关联的制度与政策配套--从实施关税改革到统一内外税制,从推进增值税改革到构建支持创新的税收政策体系;二是“入世”对中国税收法治和管理现代化的促进--完善税收立法,提高税收立法级次,增强税法透明度;积极运用信息革命新技术成果,大力发展数字化金税工程等。今后深化直接税改革、优化国际税收协调等重大事项,仍任重道远。

On the occasion of the 20th anniversary,based on a brief review,this paper summarizes the innovation drive of China’s accession to the WTO for the modernization,and proceeds to frame and highlight the progress worthy of attention in two major aspects.Firstly,the reform of China’s tax system and the related policies were catalyzed after the accession,including the process from implementing the tariff reform to establishing a uniform tax system,and from advancing the value added tax reform to building a tax policy system that supports innovation.Secondly,the modernization of law and management of China’s taxation was promoted after the accession,including improving taxation legislation,raising the tax legislation level,enhancing the transparency of tax law,and adopting the new information technology actively to develop the digital“golden tax”project.There is still a long way to go for China’s tax reform such as deepening the reform of direct taxation and optimizing international taxation coordination.