摘要
在我国税制与WTO规则相距较远的情况下 ,只有因势利导 ,及时地调整完善税制 ,最大限度地与国际惯例接轨 ,才能使我国社会主义市场经济融入国际市场的潮流中 ,趋利避害 ,促进国民经济持续稳定的增长。
Our country's taxation system is different to some extent with the WTO's regulations, so we have to improve the occasion , adjust and consummate the taxation system timely, integrate with the international practice to the last degree. Only by doing so can we fuse our socialist market economy into the international market, make use of the advantage and get rid of the disadvantage in order to facilitate the persistent and steady development of the national economy.
出处
《现代财经(天津财经大学学报)》
CSSCI
2003年第2期45-47,共3页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词
WTO
税制改革
国民待遇
WTO
Taxation System Reform
National Treatment