加入WTO对我国经济的影响是全方位、多方面的，我国对外贸易将进一步融入国际贸易一体化的经济环境中，同时加入WTO也对我国现行的税收制度提出了挑战。今后几年内，必须在适应我国国情的基础上完善并对我国现行税种（本文主要探讨地方税种）按WTO相关的涉税原则与市场规则进行 China’s accession to the WTO will have an impact on China’s economy in all aspects and in many aspects. China’s foreign trade will be further integrated into the economic integration of international trade. At the same time, its accession to the WTO also poses challenges to the current tax system in our country. In the next few years, we must improve and adapt to the current tax conditions in our country (this article mainly discusses local taxes) according to the tax-related principles and market rules of the WTO