论WTO框架下的我国税制调整与完善

On the adjustment and perfection of our tax systems with the frame of WTO

我国加入WTO后 ,税收必须遵循最惠国待遇、国民待遇、关税减让和反倾销反补贴、透明度、统一性、例外六大原则。据此 ,要调整关税政策以逐步降低关税总体水平并清理削减关税减免优惠政策措施 ,调整出口退税率及出口退税税种范围 ,完善增值税 ,统一税制 ,改革个人所得税制度 ,开征社会保障税 ,尽快开征遗产税和赠与税 ,加强税费改革以减轻纳税人负担 ,深化税收征管改革 ,加强税收现代化管理。

After our country's entering WT0, tax revenue should abide by the following six principles: most favored nation treatment, citizen treatment, tariff diminution, anti-dumping, and-subsidy, transparency, and six exceptions. According to these principles, firstly, we should adjust tariff policies to gradually reduce the general tariff level. Furthermore, we should liquidate the policies of duty reduction and exemption preference. Secondly, export tax reimbursement rate and range should also be regulated so as to perfect value added tax and unify tax system. Thirdly, we should also reform personnel income tax and start to collect society security tax, inheritance tax and gift tax as soon as possible. Finally, tax reform should be strengthened in order to lessen the burden of tax payers. It is necessary for us to deepen the reform of tax collection. At the same time, the modern tax administration should also be reinforced.$$$$