经济全球化，将使人类社会又一次面临生产方式、生活方式、思维方式的历史性变革,不可避免地将对现有的税收理论、税收政策、税收制度以及税务管理实践产生重大的影响。我国税收如何应对这一变革，建立符合国际惯例的税收制度，完成我国税收与WTO框架下的税收准则和税收制度的 Economic globalization will once again face the historic changes in the mode of production, life style and thinking mode of human society, and will inevitably have a significant impact on the existing taxation theory, taxation policy, taxation system and taxation management practice. How to cope with this change in China’s tax revenue, the establishment of a tax system in line with international practice, the completion of China’s tax revenue and the tax framework within the framework of the tax system