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中国加入WTO已成定局。加入该组织,将给我们带来诸多的机遇和挑战。挑战之一就是必须修改现行的法律制度,以符合WTO“游戏规则”的要求。这其中包含了税法的调整和修改,亦即我们不但要对税法的实体内容加以修改,还要对其外在的法律渊源、形式加以变革调整。本文拟就?
China’s accession to the WTO is a foregone conclusion. Joining the organization will bring us many opportunities and challenges. One of the challenges is that the existing legal system must be amended to meet the requirements of the WTO’s “rules of the game.” This includes the adjustment and revision of the tax law, that is, we not only need to modify the substantive content of the tax law, but also to change its external legal sources, forms and adjustments. This article intended?