论适应WTO原则的中国所得税制改革

On China's Income Tax Reform in Accordance with WTO Principles

世贸组织为使各成员国能公平、公正处理税收问题,制定了WTO基本原则和一系列条款,以维护世界贸易的正常秩序。改革和完善我国所得税制改革重点是贯彻国民待遇原则、互惠互利市场准入原则、公平自由竞争原则和透明度原则。

To ensure that all members deal with taxation issues fairly a nd justly, WTO has made a fundamental principle and a series of terms and articles. Considering the present tax reform situation in China, we should improve and perfect the tax-levying system, especially implement the principles of citizen treatment, market entering permission, fair and free competition, and transparency.