加入WTO中国税收法律制度存在的问题及对策

Problems and Countermeasures of Taxation Law System in China After Entering into WTO

入世后，存在国内立法与世贸组织规则的协调问题。入世后，中国的税收法律制度到底存在哪些问题，我们应如何完善使之与世贸组织规则相适应，这是本文所要论述的主要内容。

After entering into WTO exists a problem of coordinating the domestic legislature and WTO rules. In China this paper discusses such problems as what problems exist in taxatio n law system in china and how cal we adjust it WTO rules.