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WTO是关贸总协定经过乌拉圭回合谈判后于1995年1月1日建立的国际组织。它具有3个功能 :国际性法人实体 ,国际贸易条约群体和多边贸易谈判场所。从法律的角度来看 ,加入WTO即意味着参加者可以享有WTO规定的各项权利 ,也意味着参加者必须履行WTO规定的各项基本义务和严格遵守各自的“入世”承诺。因此 ,为了充分利用WTO提供的各项有利条件和权利 ,并严肃对待“入世”承诺的各项义务 ,以赢得各成员国的全面信任 ,作者认为 ,加入WTO后 ,我国必然也必须对有关法律制度进行改革和完善。“入世”对我国现行法律制度的影响将是巨大的和深远的 ,系统研究和探讨加入WTO对我国法律特别是税法的影响具有重要的现实意义
WTO is the GATT established on January 1, 1995 after the Uruguay Round negotiations. It has three functions: an international legal entity, a group of international trade treaties and a venue for multilateral trade negotiations. From a legal point of view, accession to the WTO means that participants can enjoy the rights stipulated by the WTO. It also means that participants must fulfill all the basic obligations stipulated in WTO and strictly abide by their respective “WTO accession” commitments. Therefore, in order to make full use of all the favorable conditions and rights provided by the WTO and take all the obligations promised in “WTO accession” seriously so as to win the all-round trust of all member states, the author believes that after China’s accession to the WTO, China must and must also review relevant laws System reform and improvement. The impact of “accession to the WTO” on the existing legal system in our country will be enormous and far-reaching. It is of great realistic significance to systematically study and discuss the impact of joining the WTO on our laws, especially the tax law