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WTO是以市场经济规则为基础的多边贸易体制,其倡导的贸易自由化、非歧视、公平贸易等基本原则必将对我国尚不完善的税制造成冲击,我国的税收政策在现代市场经济发展的过程中必然主动或被动地进行调整,以适应加入WTO的要求。加入WTO为税制改革与发展提供新的推动力,是逐渐与国际接轨的过程,也是和世界经济逐渐融合的过程。本文将从分析加入WTO对我国税收的影响入手,提出修改完善我国税收政策的建议。对我国税收政策的影响非歧视原则。非歧视原则要求各缔约方之间给予另一方自然人、法人和商船在本国境内享有与本国自然人、法人和商船
The WTO is a multilateral trading system based on the rules of the market economy. Its basic principles such as trade liberalization, non-discrimination and fair trade will surely impact on the imperfect tax system in our country. The taxation policies in our country develop in a modern market economy The process must be actively or passively adjusted to meet the requirements of accession to the WTO. Joining the WTO as a new impetus to the reform and development of the tax system is a process of gradual convergence with the world and a gradual integration with the world economy. This article will start with the analysis of the impact of China’s accession to the WTO on taxation and put forward suggestions on how to revise and improve China’s taxation policy. Impact on China’s tax policy Non-discrimination principle. The principle of non-discrimination requires that all the natural persons, legal persons and merchant shipping provided by the other Contracting Parties within their own country enjoy the same rights as natural persons, legal persons and merchant vessels of their own country