一、入世对我国涉外税收制度的影响自前我国的涉外税收制度特别是夫税制度既不能达到WTO贸易规则的公平、无差别待遇要求，又不能茗效保护国内幼稚产业，必须进行彻底的改事。因此入世以后我国必须接照WTO的基本原则重门涉外税收制层特别是失税制度，大幅度削减夫税及非关税壁 I. The Impact of Joining the WTO on China’s Foreign Tax Revenue Since China’s foreign tax system, especially the tax system of husband and wife, has neither met the fair and discriminatory treatment requirements of WTO’s trade rules nor protected the domestic immature industries, it must be completely reworked . Therefore, after China’s accession to the WTO, our country must follow the basic principles of the WTO and rebuild the tax-related tax system, especially the taxation system, and drastically reduce the tax burden and non-tariff walls