WTO 透明度原则直接为成员方设定了国际透明义务,即 WTO 各成员的法规、政策(包括制定法规、政策的过程和结果)都应当对其他成员公开、透明。对税收征管而言,也必须做到在各项税收法律、税收规章、税收政策、税收制度和措施的制定与执行的各个程序中具备公开、透明的基本品质。具体来说,一是征管立法公开。透明度原则要求有完善具体、具有较高可执行性的税法体系,不但要有完善的税收实体法,更重要的是要有规范完善的税收程序法。二是税收行政执法公开。要求其税收征管具体执法行为严格遵循税收法律、法规的要求,执法过程中表现出较高的透明度、公开性,有较好的税收征管公示制 The principles of WTO transparency directly set forth international transparency obligations for its members. The WTO rules and policies (including the formulation of laws and regulations, the process and results of policies) should be open and transparent to all other members. For tax collection and administration, we must also make sure that we have open and transparent basic quality in all procedures for formulating and implementing various tax laws, tax regulations, tax policies, tax systems and measures. Specifically, one is the disclosure of collection legislation. The principle of transparency requires a sound and specific tax system with high enforceability. Not only sound tax substantive law, but more importantly, a well-regulated tax procedural law should be established. Second, tax administrative law enforcement is open. Requires its tax collection and management of specific law enforcement strictly abide by the tax laws and regulations, the law enforcement process showed a higher transparency, openness, there is a better tax collection system