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与相对中性的间接税相比,直接税更适于一国政府用以实现其特定的经济、社会政策目标。WTO下SCM、AOA、TRIMs和GATS 诸协定的达成,反映了时下国际社会的一个共识,即应时那些影响货物、服务和技术国际流动的税收措施,尽可能地在多边化的框架下加以约束。我国在逐步提升直接税比重的同时,必须注意该类税所追求的目标与 WTO体制发生潜在冲突的可能性．
Compared with the relatively neutral indirect tax, direct tax is more suitable for a country’s government to achieve its specific economic and social policy goals. The conclusion of the WTO agreements on SCM, AOA, TRIMs and GATS reflects the consensus nowadays that the tax measures that affect the international flow of goods, services and technologies should be restrained to the extent possible under the framework of multilateralism . As China gradually increases the proportion of direct taxes, we must pay attention to the possibility of potential conflicts between the goals pursued by such taxes and the WTO system.