随着中国对外开放不断地向纵深拓展 ,中国所得税制度建设应尽快与国际惯例接轨。中国现行所得税制与WTO各原则及相关条款尚存在一定差异 ,进一步改进和完善我国所得税制度应从以下几方面入手 :贯彻国民待遇原则 ,贯彻互惠互利市场准入原则 ,贯彻公平自由竞争原则 ,贯彻透明度原则。 As China’s opening-up continues to expand in depth, the construction of China’s income tax system should be in line with international practice as soon as possible. China’s current income tax system and the WTO principles and relevant provisions are still some differences. To further improve and perfect our income tax system should start with the following aspects: the implementation of the principle of national treatment, implement the principle of reciprocity and mutual benefit market access, implement the principle of fair and free competition, the implementation of transparency in principle.