加入WTO(世贸组织 ,下同)符合我国的根本利益 ,同时也将对我国的社会经济生活产生深刻的影响。如何正确应对加入WTO对我国产生的影响 ,是我国今后制定各项政策措施需要考虑的重要因素之一。正确认识、分析和判断加入WTO对我国税收产生的各种影响 ,进而作出相应的对策 ,对于发挥税收的职能作用具有重要意义。 The accession to the WTO (WTO, the same below) conforms to the fundamental interests of our country and will also have a profound impact on the social and economic life in our country. How to correctly deal with the impact of joining WTO on our country is one of the important factors to be considered in formulating various policies and measures in the future. Correctly understanding, analyzing and judging the various influences on China’s tax revenue after China’s accession to the WTO, and then making corresponding countermeasures, are of great significance for the function of tax revenue.