加入WTO后中国税收法律制度存在的问题及对策

The Problems of and Countermeasures to Fax Revenue and Law System after China's Entrance of 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。

Afater China's admission to the world trade Orgnization (WTO), a problem of coordination of demestic legislation and WTO rules arises. What problems do the legal system and taxation of China have and how shoud we make it adapt to the WTO rules? That is what this article covers.