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本文对学术界关于入世与国内税制改革以及政策调整的关系的许多不正确认识作了系统的辨析。认为入世不意味着所有制度和政策均要完全与国际接轨,国内税制改革和政策选择仍然必须首先基于中国的国情,尤其是中国特有的文化传统。国民待遇原则并不排斥涉外税收优惠政策和有差别的税收政策,我国目前实行的鼓励出口和使用国产设备、鼓励特定产业或企业发展的税收优惠政策在入世后仍然可以保留。应当以鼓励公平竞争为原则而不是以“彻底退税”为教条设计出口退税政策。世贸组织的贸易审议机制以及透明度的要求不能限制各国选择法制方式和制订政策的自主权。
This article systematically analyzes many incorrect understandings of the academic circles about the relationship between China’s accession to the WTO, the reform of the domestic taxation system, and the policy adjustment. They think that joining WTO does not mean that all systems and policies should be fully in line with international standards. The reform of domestic taxation and policy choices must still first be based on China’s national conditions and especially its unique Chinese cultural tradition. The principle of national treatment does not exclude foreign tax preferential policies and differential tax policies. At present, China’s preferential tax policies that encourage the export and use of domestic equipment and encourage the development of specific industries or enterprises can still be retained after the accession to the WTO. The principle of encouraging fair competition should be adopted instead of designing a tax rebate policy as a dogma for “thorough tax rebate.” The WTO trade review mechanism and the requirement of transparency can not restrict the autonomy of countries in choosing a legal system and formulating policies.