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本文分析了WTO的基本原则和相关条款对各国税制的约束和要求 ,比较我国现行的所得税制度与WTO基本原则及相应条款 ,找出差异 ,并提出应如何进一步改进和完善我国的所得税制度的政策和策略。
This article analyzes the WTO’s basic principles and related provisions of the tax system of the constraints and requirements of our country’s current income tax system and the basic principles of WTO and the corresponding provisions to identify differences and propose how to further improve and perfect our income tax system policy And strategy.