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中国加入WTO指日可待。我们必须研究中国现行税收优惠政策可能带来的问题和对策，这时为外资和内资企业创造平等竞争的宏观环境至关重要。一、准确理解‘国民待遇原则”“国民待遇”原则是一个人们普遍认为与税收优惠政策有密切关系的概念范畴，是服务贸易总协定（GATS）、关税
China’s accession to WTO is just around the corner. We must study the possible problems and countermeasures brought by the current tax preferential policies in China. At this time, it is of vital importance to create a macroeconomic environment for foreign and domestic enterprises to compete on an equal footing. I. Accurate Understanding of the Principle of National Treatment The principle of “national treatment” is a concept that is generally considered to be closely related to the preferential taxation policy. It is a general agreement of the General Agreement on Trade in Services (GATS)