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2001年11月10日,在世界贸易组织(WTO)第四届部长级会议上,通过审议正式批准中国加入世界贸易组织,即WTO。随着时光的流逝,转眼间我国加入WTO已有十余年,我国的税收改革也发生了巨大变化。本文在查阅大量相关文献的基础上,以最近十余年间我国税收发展变化为主题,对我国税收改革的发展变化进行总结,并对未来我国税收发展提出参考建议。
On November 10, 2001, at the Fourth Ministerial Conference of the World Trade Organization, China formally approved China’s accession to the World Trade Organization, the WTO. With the passage of time, our country has been in the WTO for more than ten years now, and the tax reform in our country has undergone tremendous changes. On the basis of consulting a large number of related literatures, this article, with the theme of the development and changes of tax revenue in our country in the recent ten years, summarizes the development and changes of tax reform in our country and puts forward some suggestions for future tax development in China.