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2001年12月11日中国正式加入世界贸易组织(WTO),成为其第143个成员方,标志着中国经济以新的面目融合到世界经济中。我国政府已经承诺,入世后,一要开放市场,二要遵守规则。开放市场更多的是面上的竞争加剧,而决定市场竞争力的关键因素就是规则。世贸组织规则实际上就是当今世界上普遍适用的市场经济规则,入世后,就意味着中国的市场经济规则必须尽快向WTO规则靠拢,达到甚至超过这个水平。公平、公正、公开作为WTO规则的灵魂,体现在WTO原则中就是:非歧视性原则(包括最惠国待遇原则和国民待遇原则);市场开放原则;促进公平竞争原则;透明度原则等。这些也是中国税收调整的基本政策,在正在转制的中国,特别是对我国的税收法律制度
On December 11, 2001, China formally joined the World Trade Organization (WTO) as its 143rd member party, marking China's economy as a new face integrated into the world economy. My government has promised that after China's accession to the WTO, it must first open its market and second, it must abide by the rules. More open market is the face of increased competition, and determine the key factor in market competitiveness is the rule. The WTO rules are in fact the generally applicable rules of the market economy in today's world. After China's WTO accession, it means that China's market economy rules must move closer to WTO rules to meet or exceed this level. Fair, just and open as the soul of the WTO rules, embodied in the WTO principles are: non-discriminatory principles (including the most-favored-nation treatment and the principle of national treatment); the principle of market liberalization; the principle of promoting fair competition; the principle of transparency. These are also the basic policies for the adjustment of China's tax revenue. In the system of restructuring China, especially for China's tax law system