一、关于税源变化 加入ＷＴＯ（世贸组织，下同）将引起我国税源总量和税源结构都发生重大变化。税源总量与经济总量呈正相关关系，加入ＷＴＯ后我国经济的影响总体上看是积极的。从总量上看，根据外经贸部对７０多个国家的调查，没有一个国家因为加入ＧＡＴＴ（关贸总协定，下 First, on the changes in tax sources Join the WTO (WTO, the same below) will cause China’s total tax source and tax source structure have undergone major changes. The total amount of tax sources is positively correlated with the total economic output. The economic impact of our country as a whole after the accession to the WTO is positive. In terms of the total amount, according to the survey conducted by the MOFTEC on more than 70 countries, none of the countries have joined the GATT