影响与对策:加入WTO与我国税收

Influence and Countermove: Acceded to WTO and Tax Revenue in Our Country

加入WTO后 ,将不可避免地对我国现有的税收政策、税收制度和税收征收等方面产生重大的影响 ,这要求我国税收政策的制定、税制的设计以及税收的征收 ,不能违背WTO的基本原则。从当前看 ,我国现行的许多方面的税收调控政策、制度和各地执行的政策制度有许多违背了WTO基本原则 ,加入WTO后 ,这些相应的政策措施和制度规定必然难以实施。为此 ,本文试图通过加入WTO后对我国税收政策、税制、税收征收等方面影响的分析 ,以寻求我国税收诸方面应对“入世”

After acceding to WTO. Existing tax polic y, tax system and tax revenue collecting, etc. should be not avoided producing great result. We need work out our tax policy, making design for tax system and tax revenue collecting that cannot go against the basic principle of the WT O. Therefore this article tries to get past to accede to WTO in the tax policy, tax system and tax revenue collecting, etc. the influence of analyzing t o our country. Seek the way such as tax revenue to deal with to accede to WTO in our country.