本文认为,我国加入WTO后,国内市场进一步对外开放,生产要素流动性增强,市场化程度提高,因此,政府的宏观调控也要以间接的方式维护我国的经济安全。这一切都通过税收的收入职能和调控职能对我国税收制度和税收政策造成深远影响。首先表现在税源和税种上,税源和税种的变化必然导致我国税制由间接税为主体向直接税为主体的转变;税收立法和执法作为税收职能的实现过程也将发生相应的改变;税收领域的国际合作更是开放经济环境对税收的必然要求。因此,加入WTO后基于税收的收入职能和调控职能,依据WTO的基本原则,我国既要开征新税种,又要完善现有税种,税收立法、执法和税收国际合作也需进一步改善。 This article argues that after China’s accession to the WTO, the domestic market is further opened to the outside world, the liquidity of production elements is enhanced and the degree of marketization is improved. Therefore, the macro-economic control of the government should also safeguard China’s economic security in an indirect way. All this has a far-reaching impact on the taxation system and taxation policy of our country through the income function and regulatory function of taxation. First of all, it shows in the tax sources and tax types that the changes of tax sources and tax types will inevitably lead to the transformation of our tax system from indirect taxes to direct taxes as the main body; tax legislation and enforcement as the tax function will also change accordingly; international cooperation in taxation It is an inevitable requirement of taxation in an open economic environment. Therefore, after China’s accession to the WTO, its revenue-based revenue management functions and regulatory functions should be based on the basic principles of WTO. Therefore, it is necessary for both our country to impose new taxes and improve existing tax categories. Tax legislation, law enforcement and taxation international cooperation need to be further improved.