加入WTO后,不仅我国现行的税收制度面临着不适应问题,更重要的是给我国的税收管理带来新的严峻的挑战。文中提出了应对WTO的税收管理措施,同时阐明了对外资实行更优惠的税收政策并不违背国民待遇原则,公平竞争原则和提高竞争力要求对税收政策取向的影响存在矛盾等问题。 After joining the WTO, not only the current tax system in our country faces the problem of unmatching, but more importantly, it brings new and severe challenges to the tax administration in our country. The paper puts forward some measures to deal with the taxation of WTO. At the same time, it points out that the implementation of more favorable taxation policy for foreign capital does not violate the principle of national treatment, the principle of fair competition and the requirement of enhancing the competitiveness of taxation policy.