历经15年的艰苦谈判,我国终于于去年12月11日正式成为世贸组织的一员,该组织的核心是通过一揽子国际贸易协议,实现世界贸易自由化的目标。为此世贸组织制定了一系列游戏规则,这些规则对我国整个国民经济以及政府行为、社会运行的影响都是全方位的,由此也对我国基层税收工作带来深刻的影响。基层税务部门必须充分认识面临的这一新情况并采取相应的措施,以应对日益迫近的 After 15 years of hard negotiations, China finally became a member of the WTO on December 11 last year. The core of the organization is to achieve the goal of world trade liberalization through a package of international trade agreements. To this end, the WTO has formulated a series of rules of the game. These rules have an all-encompassing effect on the entire national economy of our country as well as on the government actions and social operations. As a result, these rules also have a profound impact on the tax work in grass-roots units in our country. The tax authorities at the grassroots level must fully understand this new situation and take corresponding measures in response to the increasingly approaching