加入世界贸易组织是关系到我 国经济全局利益的重大战略性选择，对于税务工作者来说，研究中国加入世界贸易组织对税收工作各个层面的影响迫在眉睫，具有重大的现实意义。本文仅就地方税收征管问题进行探讨。入世对我国地方税收征管工作的影响 １．入世后，我国的地方税收征管 The accession to the World Trade Organization is a major strategic choice that has an impact on the overall economic interests of our country. For tax practitioners, studying the impact of China’s accession to the World Trade Organization on all aspects of tax work is imminent and of great practical significance. This article only discusses the issue of local tax collection and management. Impact of Joining WTO on Local Tax Collection and Administration in China 1. After China’s accession to the WTO, our country’s local tax collection and administration