我国加入世贸组织后 ,将遵循公认的多边贸易规则 ,为各国 (地区 )的贸易伙伴提供更为宽松、透明的投资环境和更加广泛、稳定的市场准入机会 ,这将对我国的税收产生重大影响。我国税收将如何履行对外承诺 ?税收政策将作怎样的调整 ?已成为世人关注的焦点 ,同时也是我国税收理论 After China’s accession to the WTO, it will follow accepted multilateral trade rules and provide a more liberal and transparent investment environment and more extensive and stable market access opportunities for its trading partners in various countries. This will have a significant tax impact on our country influences. How China’s tax revenue will fulfill its external commitments? Tax policy will be what kind of adjustment? Has become the world’s focus of attention, but also our tax theory