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目前我国税法体系在应对经济全球化与加入WTO挑战方面尚存诸多不足,应根据中国国情,改革和完善现行税法体系,在税收优惠政策、税收法制建设、税法透明度、高级税法专家队伍建设等方面进行调整和改革,以促进经济持续、稳定发展,达到适应经济全球化与WTO的规则要求,积极应对“入世”的挑战。
At present, China’s tax law system has many deficiencies in dealing with economic globalization and the challenges of accession to the WTO. We should reform and improve the existing tax law system in light of China’s national conditions and make recommendations on tax preferential policies, tax legal system construction, tax law transparency, and the building of a contingent of senior tax experts Carry out adjustment and reform so as to promote sustained and steady economic development, meet the requirements of economic globalization and WTO rules, and actively respond to the challenge of “joining WTO”.