WTO是一个多边贸易体制,它固然不会直接涉及属于一国主权领域的财政税收制度安排,但终归要以贸易为线索,通过贸易这个纽带影响到财政税收制度并对财政税收制度提出调整的要求。所以,随着我国加入WTO,我国的财政税收制度肯定要进行相应的调整。当然,这里既有为适应WTO要求而进行的被动性调整,亦有为放大加入WTO功效而进行的主动性调整。 WTO is a multilateral trade system. Although it will not directly deal with the fiscal and taxation system arrangements that belong to the sovereignty of a country, WTO should always take the trade as a clue and affect the fiscal and taxation system through trade as a link and make adjustments to the fiscal taxation system . Therefore, with China’s accession to the WTO, China’s fiscal and taxation system must be adjusted accordingly. Of course, there are both passive adjustments to adapt to WTO requirements and some initiatives to amplify the effectiveness of joining the WTO.