去年11月,我国正式成为WTO的一员,由此,我国全面融入了经济全球化的潮流,同时WTO对我国经济从宏观到微观的各个层面的影响开始显现,作为宏观经济调控的重要杠杆———税收法律制度也不可避免地受到影响与挑战,现结合我国经济的实际情况和WTO基本原则对税收法律的要求,探讨我国税收法律制度应该如何调整与完善,以供有关部门和领导参考。 Last November, China officially became a member of the WTO. As a result, China has fully integrated itself into the tide of economic globalization. At the same time, the impact of the WTO on all levels of our economy from the macro to the micro level has started to emerge. As an important lever of macroeconomic regulation and control, - The tax legal system is also inevitably affected and challenged. Nowadays, according to the actual conditions of our economy and the WTO's basic principles for tax law, we should investigate how the tax legal system in our country should be adjusted and improved for the reference of relevant departments and leaders.