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加入WTO后，随着关税税率降低和市场准入领域扩大，国际国内市场竞争环境将会发生很大变化，国内企业及有关产业将面临巨大冲击，对国家财政运行也会带来深刻影响。如何利用WTO的有利条件和保障措施，制定出有利于提高国内企业竞争力和促进产业发展的财税政策法规制度，是当前
After joining the WTO, with the reduction of tariff rates and the expansion of market access, the competitive environment in the international and domestic markets will undergo great changes, and domestic companies and related industries will face enormous impacts, which will also have a profound impact on the country’s financial operations. How to use the favorable conditions and safeguard measures of the WTO to formulate fiscal and tax policies and regulations that are conducive to improving the competitiveness of domestic enterprises and promoting industrial development.