加入WTO后我国面临国际税收竞争的挑战与对策

The Challenges and Strategies for Chinese Taxation against International Competition after Joining in WTO

国际税收竞争既可能推动经济的发展 ,也可能阻碍经济的发展。我国加入WTO后 ,国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。为此 ,我国应积极参入国际税收协调、推进税制改革以及加速反避税工作。

International competition of taxation can contribute to as well as hinder the development of economy. Upon being accepted by WTO, the completeness of taxation sovereign、the utility of present taxation system and the levy of taxation in China have met with challenges from international competition. For the above reasons, China should take a positive attitude towards taking part in coordination of international taxation、pushing forward the reform of the present taxation system and quickening the anti-avoidance of taxation.