加入WTO与我国财税法制的革新

Joining WTO and Reformation of China's Finance and Revenue Legal System

中国加入WTO后,WTO中的基本规则,特别是财税方面的规则将成为我国财税法体系中的组成部分,是财税法的新的法律渊源。然而,由于经济、模式、法律规则以及我国立法技术上的原因,造成我国财税法制度与WTO规则还存在一定的矛盾和冲突。改进我国的财税法制度,使其符合WTO规则,是我国步入经济全球化和经济发展良性循环的必然趋势。

The origin of law means the source of law force, it includes the creation way of law and the exterior display form of law criterion. If China joins WTO, the basis rules of WTO, specially the rules of finance and revenue,will be the makeup part of our country finance and Revenue Law system,be the new law origin of Finance and Revenue Law. But there are some certain contradiction and conflict between our country Finance and Revenue Law institution and the rules of WTO, because of the economic cause of developed country and developing country, the difference of each country economy system, the influence of contradiction among the different law rules on WTO rules, and the legislation technical cause of our country. Improving our country Finance and Revenue Law institution on according with the rules of WTO, is the inevitable tendency of entering global economy and benign circle of economy development. So our country should improve the actual Finance and Revenue Law institution from these aspects, scientifically normalizing the society affairs power of Center and local government and improving transfer payment institution, instituting the government purchasing law and improving our country government purchasing institution, reducing more tariff, consolidating the revenue institution of the inner and foreign capital corporations, consolidating and perfecting law statute and strengthening its diaphaneity, protecting our national industries by the special treatment to developing country.