一、WTO相关税收规则概述 根据WTO规则对税收政策直接或间接要求的非歧视原则(又称无差别待遇原则)、透明度原则、公平竞争原则、例外原则等,对于一国减免与出口直接相关的直接税以及退免间接税超过国内类似产品应纳的税额,以及进口替代税收政策(包括减免企业所得税、固定资产投入所纳税额进行更多抵扣、对此类设备的增值税予 I. Introduction to the WTO-related Tax Rules The principle of non-discrimination (also known as the principle of non-discrimination), the principle of transparency, the principle of fair competition and the exception that are directly or indirectly required by the WTO rules according to the WTO rules are directly related to the exemption and export of a country Direct taxes and the tax relief for indirect taxes that exceed the amount payable for similar domestic products, as well as import substitution tax policies (including tax deductions for corporate income tax and fixed asset investment), more deductions for such equipment