论文部分内容阅读
中国加入WTO是我国社会经济发展的一件大事,必然对我国税收制度改革带来重大的影响。研究我国入世后税收制度改革需要明确入世与我国税收制度改革的基本关系,并在此基础上确立我国入世后税收制度改革的基本目标,把握深化我国税收制度改革的基本关系,以入世为契机,促进我国税收制度改革深入发展。
China’s accession to the WTO is a major event in China’s social and economic development and will inevitably bring about a major impact on the reform of China’s tax system. Studying the reform of taxation system after China’s accession to the WTO requires a clear understanding of the basic relationship between China’s accession to the WTO and the reform of China’s taxation system. Based on this, it establishes the basic goal of China’s taxation system reform after China’s accession to the WTO and grasps the fundamental relationship between China’s taxation system reform and its accession to the WTO. Promote the In-depth Development of China’s Taxation System Reform.