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世界贸易组织简称ＷＴＯ（Ｗｏｒｌｄ ＴｒａｄｅＯｒｇａｎｉｚａｔｉｏｎ），是致力于监督世界贸易和使世界贸易自由化的国际组织。今年７月２０日在内瓦结束的世界贸易组织中国工作组第１７次会议上，中国加入世贸组织的法律文件及其附件和工作组报告书的起草工作已经全部完成，这意味着我国离加入世界贸易组织的目标更进一步。如果不出意外，预计今年未或明年初，中国就会正式成为世贸组织的一员。加入ＷＴＯ，可以为中国的企业参与全球化竞争创造一个更好的外部环境，但同时也给我国企业的发展提出了严峻的挑战。面对日益临近的ＷＴＯ，各部门、各行来务必要加紧研究分析，做好充分准备。本栏摘编专家、学者及业内人士的几篇文章，着力分析加入ＷＴＯ对经济及税收的影响，提出应对的措施。
WTO (World Trade Organization) is an international organization devoted to overseeing world trade and liberalizing world trade. At the 17th session of the WTO Working Group on China concluded at Geneva on July 20 this year, the drafting of the legal documents of China’s accession to the WTO and its attachments and the report of the Working Party has been completed, which means that our country is away from joining The goal of the World Trade Organization goes further. If nothing else, it is not expected this year or early next year, China will officially become a member of the WTO. Joining the WTO can create a better external environment for Chinese enterprises to participate in global competition, but at the same time they pose severe challenges to the development of Chinese enterprises. Faced with the approaching WTO, all departments and all walks of life must step up research and analysis and make full preparations. This column excerpts from several articles by experts, scholars and practitioners make efforts to analyze the economic and tax implications of entering the WTO and propose measures to deal with it.