加入 WTO 后,我们要主动地清理、修改那些不符合 WTO 规则的税收政策法规制度,在维护国家主权和经济利益的前提下,借鉴国际经验,利用好 WTO 各项规则,大力促进产业结构和资本结构的调整,提高民族产业的竞争能力。一、统一内外资企业所得税WTO 在税收上所表现的国民待遇原则,要求对一国境内的外国人与本国人实行统一的税收制度。改革开放初期,为了吸引外资,我国曾经实行 After China’s accession to the WTO, we must take the initiative to clean up and amend tax policies and regulations that are not in line with the WTO rules. Under the prerequisite of safeguarding national sovereignty and economic interests, we should learn from international experience, make good use of various WTO rules and vigorously promote industrial structure and capital Structural adjustment, improve the competitiveness of national industries. I. Uniform Income Tax on Domestic and Foreign-funded Enterprises WTO’s principle of national treatment in taxation requires that a unified taxation system be implemented for foreigners and natives in a country’s territory. In the early stage of reform and opening up, China used to attract foreign investment