一、对WTO规则下中国税制改革的几点认识 (一)要理性分析WTO规则对税制改革的影响 WTO的宗旨是管理和协调国家之间的经贸关系,并不是管理与协调国家之间的税收关系。虽然主权国家税收越来越具有国际化的趋势,迫切需要协调,但现实中,税收主要还是主权国家的内部经济关系。从各国税制的演变来看,大多数加入WTO的成员国的税收制度,是在市场经济的环境中逐步形成和完善的,WTO从未要求其税制进行整体调整。因此,一国的税制改革从本质而言,是现代市场经济发展的要求,而不是受WTO规则的直接约束。但是,WTO毕竟是经济全球化的历史阶段表现形式,必然会对成员国税制产生间接影响。WTO所倡导的关税减让、国民待遇等原则,必然要求一国对其税制作出相应的调整。 I. Some Understandings on the Reform of China’s Tax System under the WTO Rules (I) Rational Analysis of the Impact of WTO Rules on the Reform of the Tax System The purpose of the WTO is to manage and coordinate the economic and trade relations among countries, not to manage and coordinate the taxation among countries relationship. Although taxation in sovereign countries is becoming more and more internationalized and there is an urgent need for coordination, in reality, taxation is mainly the internal economic relationship of sovereign countries. Judging from the evolution of the tax systems in various countries, most tax systems of member countries that join the WTO are gradually formed and improved in an environment of a market economy. The WTO has never required that its tax system be adjusted as a whole. Therefore, the reform of a country’s tax system is essentially a requirement of the development of a modern market economy, rather than being directly bound by WTO rules. However, the WTO is, after all, a historical manifestation of economic globalization and will inevitably have an indirect impact on the tax regime of member countries. The principle of tariff reduction and national treatment advocated by WTO inevitably requires a country to make corresponding adjustments to its tax system.