经济全球化深刻地影响着世界税制的发展趋向 ,同时 ,世界税制的改革与协调 ,加速了世界经济全球化的进程。随着我国与相关国家关于加入ＷＴＯ协议的逐步达成 ,使我国有望在不久的将来加入ＷＴＯ。加入ＷＴＯ的成员国的国内市场与国际市场基本上属于全方位的接轨 ,将自觉不自觉 Economic globalization has profoundly influenced the development trend of the world’s tax system. At the same time, the reform and coordination of the world’s tax system has accelerated the process of global economic globalization. With the gradual conclusion of our country’s agreement on the accession to the WTO, our country is expected to join the WTO in the near future. The accession to the WTO member countries of the domestic market and the international market is basically all-round convergence, will consciously or unconsciously