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加入WTO给我国的经济发展带来新的机遇与挑战，也必将为我国地方税体系建设带来新的契机。WTO的游戏实质上是市场经济规则在世界范围内的运用和发展。加入WTO增强了我国地方税体系改革的外在压力和内在动力，入世后的税制改革必须与未来经济的发展模式和经济运行机制相协调相配
The accession to the WTO will bring new opportunities and challenges to the economic development of our country and will surely bring new opportunities for the construction of the local tax system in our country. The WTO game is essentially the application and development of market economy rules in the world. The accession to the WTO enhances the external pressure and internal motivation of the reform of the local tax system in our country. The tax system reform after the accession to the WTO must be coordinated with the future economic development mode and economic operation mechanism