WTO是以规则为基础、以原则为导向的世界贸易体制,WTO原则处于众多WTO规范的支配地位,具有规则适用的解释功能和规则构建的指引功能。随着WTO的持续扩展及宪法性地位的确立,WTO原则对包括税法在内的一国国内法具有重大且实质的影响力。WTO的非歧视原则、法治原则、透明度原则与税收公平原则、税收法治原则、税收民主原则相契合,是我国新一轮税制改革的重要指引。 WTO is a rule-based and principle-oriented world trade system. The WTO principle is in the dominant position of many WTO norms and has the guiding function of explaining the rules and rules applicable to the rules. With the continuous expansion of the WTO and the establishment of the constitutional status, the WTO principle has a significant and substantial influence on the domestic law of a country, including the tax law. The principle of non-discrimination, rule of law, principle of transparency, principle of fairness of tax, rule of law of taxation and principle of taxation and democracy in WTO are important guidelines for the new round of taxation reform in our country.