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加入WTO后市场准入程度提高 ,要素流动性增强 ,使我国面临机遇与挑战。当前 ,我国要结合国际经济形势并遵循WTO规则 ,改变内外有别的两套税制 ,主动清理不合规则的税收政策与法规 ,改革和完善我国税制。
After China’s accession to the WTO, the market access level has been raised and the elemental mobility has been enhanced, thus giving our country opportunities and challenges. At present, our country should combine the international economic situation with the WTO rules, change the two sets of tax systems that are different from those in other countries, take the initiative to clean up irregular tax policies and regulations, and reform and perfect our tax system.