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一、税制全面调整、改革的时机已经成熟在进入新世纪之年,世界各国面临着新的发展机遇与挑战。这就是世界科技进步日新月异,全球经济一体化快速到来。同时,以电子技术与网络技术为核心的电子商务的迅速发展,即将迅速改变传统商务的交易方式,对经济社会产生深远影响。这预示着新经济时代已经到来。我国即将加入 WTO,参与世界经济的协调与竞争。在新经济趋势和现代市场经济条件下,税收的调节作用越来越大。在新经济形势下,我国要利用新的发展机遇并参与国际竞争,改革传统税制刻不
I. Overall Adjustment of the Tax System and the Time for Reforms Have Confronted With the advent of the new century, all countries in the world are facing new development opportunities and challenges. This is the rapid progress of science and technology in the world and the rapid global economic integration. At the same time, the rapid development of e-commerce with electronic technology and network technology as the core will rapidly change the traditional business transaction methods and will have far-reaching economic and social impact. This indicates that the new economic era has come. My country is about to join the WTO and participate in the coordination and competition of the world economy. Under the conditions of the new economic trend and the modern market economy, the regulation of taxation is playing a more and more important role. Under the new economic situation, our country should make full use of new opportunities for development and participate in international competition to reform the traditional tax system