WTO是一个多边贸易体制,通过贸易这个纽带影响税收制度并对税收制度提出调整的要求。所以,随着我国加入WTO后社会经济形势的新变化,需要调整税收政策,改革税收制度,完善税收立法,强化税收执法。对江西来说,入世后我国税收政策的调整应是一个难得的机遇,江西应抓住这个契机,创造良好的外部环境,促进江西经济的发展。 WTO is a multilateral trading system, through the trade that affects the tax system and adjust the tax system requirements. Therefore, with the new changes in the socio-economic situation after China’s accession to the WTO, it is necessary to adjust the tax policy, reform the tax system, improve tax legislation and strengthen tax law enforcement. For Jiangxi, after China’s accession to the WTO, the tax policy adjustment in our country should be a rare opportunity. Jiangxi should seize this opportunity to create a favorable external environment and promote the economic development of Jiangxi.