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我国重返关贸总协定后,既享有权利,也承担相应的义务,机遇与挑战并存。税收工作的当务之急在于:如何采取对策振兴国内产业与企业,引导外资投向,井增加税收收入。一、健全税法,提高税法的透明度关贸总协定要求我国的经济法规规范统一,有透明度。而我国在税法和税收政策的执行方面相差甚远,急待改进。我国的税收法制不够健全,正式法令少,暂行条例多。而且,各种法规之间较为杂乱,相互重复、矛盾,修补过多,缺乏透明度。同时,在国家颁布的税
After returning to GATT, China has both the rights and the corresponding obligations, and the opportunities and challenges coexist. The priority of tax work lies in: how to take countermeasures to revitalize domestic industries and enterprises, guide foreign investment and increase tax revenue. First, improve the tax law and improve the transparency of tax laws GATT requires China’s economic laws and regulations to be standardized and transparent. However, our country has a long way to go to implement tax laws and tax policies and urgently needs improvement. China’s tax law system is not sound enough, less formal decree, and more interim regulations. Moreover, the various laws and regulations are more messy, overlapping, contradictory, over-repaired, lack of transparency. At the same time, the tax issued in the country