随着中美两国就加入世贸组织达成协议,我国加入ＷＴＯ只是时间问题了。加入ＷＴＯ对于我们来说是一个新事物,也是税务机关和企业面临的一个新课题。中国加入ＷＴＯ以关税减让为主要代价,以享受发展中国家待遇为前提,给我国经济和税收事业带来了新的挑战,提供了新的发展机遇。前 With the two countries reached an agreement on accession to the WTO, China’s accession to the WTO is only a matter of time. Accession to the WTO is a new thing for us and a new topic for tax authorities and enterprises. China’s accession to the WTO with tariff concessions as the main consideration and the enjoyment of the treatment of developing countries as the prerequisite has brought new challenges to the cause of our economy and tax revenue and provided new opportunities for development. before