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WTO是世界上唯一处理国与国之间贸易关系的具有国际法人资格的国际性组织。我国加入WTO后 ,将遵循国际公认的多边贸易规则 ,为世界各国的贸易伙伴提供更为宽松、透明的投资环境和更加广泛、稳定的市场准入机会。当然 ,加入WTO对我国政治、经济和社会领域的各个层面必将产生具有历史意义的深远影响 ,更会带来一次以追求国际标准经济管理惯例和行政管理模式为主旋律的全方位的社会经济大变革 ,税收作为政府重要的经济管理杠杆也同样面临机遇和挑战。本文在深入分析加入WTO给我国税制改革带来机遇和挑战的基础上 ,提出了适应我国加入WTO启动新一轮税制改革的政策建议。
WTO is the only international organization with international legal personality in the world that deals exclusively with the trade relations between countries. After China accedes to the WTO, it will follow the internationally accepted rules on multilateral trade and provide more relaxed and transparent investment environment and more extensive and stable market access opportunities for its trading partners all over the world. Of course, the accession to the WTO will certainly have a far-reaching historical impact on all levels of our political, economic and social fields. It will also bring about a comprehensive socio-economic development featuring the pursuit of international standard economic management practices and administrative modes Reform and taxation also face opportunities and challenges as the government’s important economic management lever. On the basis of deeply analyzing the opportunities and challenges brought by China’s accession to the WTO, this paper puts forward the policy recommendations to adapt to China’s accession to the WTO and start a new round of tax reform.