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经济全球化和一体化己成为世界经济的发展趋势,要求我国必须前瞻性地深化税制改革、完善税制、协调税制与客观税收环境的关系。本文简要介绍了WTO与税收的有关联系,指出了我国现行税收制度存在的一些问题,并针对这些问题,建议进一步降低关税,调整税制结构;加大税法透明度,统一内外资企业所得税制度,利用世贸组织对发展中国家的例外条款保护我国民族产业。
Economic globalization and integration have become the development trend of the world economy. It requires that our country must forward-lookingly deepen the tax reform, improve the tax system, and coordinate the relationship between the tax system and the objective tax environment. This article briefly introduces the related links between WTO and taxation, points out some existing problems in our country’s current taxation system, and proposes that we should further reduce the tariffs and adjust the taxation system according to these problems. We should increase the transparency of taxation law, unify the income tax system of domestic and foreign-funded enterprises and make use of the WTO Organize exception clauses for developing countries to protect our national industry.