论文部分内容阅读
我国的税法虽然是统一的，但各地在具体实施、操作中却存在差异。这种差异以及由此所造成的税制“非统一性”等负面影响，我们却一直认识不足。在WTO即将到来的时刻，我们有必要对此作一分析——
Although our country’s tax law is unified, there are differences in the specific implementation and operation of each country. This difference and the consequent negative impact of the “non-uniformity” of the tax system that has resulted from it have always been weaker and weaker. In the coming WTO, we need to make an analysis -