建立在关税与贸易总协定(GATT)和乌拉圭回合谈判基础上的世界贸易组织(WTO),已经从原来单纯的多边商品贸易组织发展成为今天涉及商品贸易、服务贸易、与贸易相关的投资、与贸易相关的知识产权、贸易政策审议与争端解决机制、法规透明度与可持续发展等经济贸易全球化众多方面的所谓“经济联合国”。加入WTO,无疑将对21世纪我国经济发展的方方面面产生重大影响。 一、我国现行税收制度与加入WTO后的要求的差距 1.现行税收制度的一些方面与WTO的基本规则有矛盾 第一,计划经济的色彩浓厚,政府对市场的干预力度强。①在企业所得税方 The World Trade Organization (WTO), based on the General Agreement on Tariffs and Trade (GATT) and the Uruguay Round of Negotiations, has evolved from a purely multilateral trade organization into one that today involves trade in goods, trade in services, and trade-related investments, and Trade-related intellectual property rights, trade policy review and dispute settlement mechanism, transparency of laws and regulations and sustainable development and so forth in many aspects of the globalization of economy and trade. Joining the WTO undoubtedly will have a significant impact on all aspects of China’s economic development in the 21st century. First, the current tax system in China and accession to the WTO after the requirements of the gap 1. Some aspects of the current tax system and the basic rules of the WTO there are contradictions First, the strong planned economy, the government intervention in the market strong. ① in the corporate income tax