一、WTO的法治精神与税收法律主义WTO是一个完全建立在法律基础上的贸易体系，强调法治成为其主旨精神。它要求各成员方的国内法在同WTO协定相冲突时，WTO的规定应在冲突的范围内优先适用。同时，WTO的贸易透明度原则规定，成员方正式实施的有关进出口贸易的政策、法令及条例， First, the WTO spirit of the rule of law and tax legalism WTO is a completely established legal system based on trade, emphasizing the rule of law as its main thrust. It requires the domestic laws of the member parties to conflict with the WTO agreement and the provisions of the WTO should be given priority over the scope of the conflict. At the same time, WTO’s principle of trade transparency stipulates that the policies, decrees and regulations on import and export trade formally implemented by the members,