加入WTO与我国税制发展的研究.pdf

加入WTO与我国税制发展的研究 摘 要 随着中国加入世界贸易组织 (WTO)，中国经济的发展 及国民生活的变化都将出现前所未有的新情况、新问题。 在一定的意义上讲，中国加入WTO是一场全新的、彻底的革 命。同样，加入WTO后，作为国民经济的重要调节杠杆 中国的税收制度，也会发生深远的变革。 本文以中国税制为研究对象，在结合我国税收制度历 史沿革的基础上，具体分析和探讨了加入WTO对我国税制的 影响及对策。文中首先介绍了WTO和我国税制的概况，包括 WTO功能、任务、组织机构、动运机制和我国现行税制体系 情况。其次是对加入WTO对我国税制的影响进行了较为全面 的剖析，包括WTO对关税、税制结构、出口退税、税收优惠 政策、税制创新、对税费制度等等的影响。再次，提出了 加入WTO我国税制应采取的对策，如：所得税制度要进一步 完善并与国际接轨、完善社会主义市场经济条件下的税收 优惠、建立适应社会主义市场经济体制的地方税体系、要 提高税收立法层次，增强执法透明度，使税收执法方式和 程序同国际接轨、加入WTO后，需进一步修改、完善税收征 管法规、严格遵循市场经济规律,树立税收法治思想,实现 治税观念从人治、权治向法治的根本转变。 关键词：WTO 税制 研究 1 ABSTRACT Along with Chinas accession to the World Trade Organization( WTO), unprecedented situation and problems will appear during the development of Chinese economy and the changes of national lives. To a certain extent, Chinas accession to the WTO is a brand-new and thorough revolution. After joining WTO, far-reaching changes will also take place to the tax system of China -- the important regulation lever as national economy. This paper, setting Chinese tax system as the research object, on the basis of combining the evolution of tax system history of our country, makes a concrete analysis of and probes into the impact on tax system of our country and the countermeasures after its accession to the WTO. Firstly the paper introduces the general situation of WTO and the tax system of our country, including the function, tasks, organizations and the dynamic mechanisms of WTO, and the current situation of Chinese tax system. Secondly it carries on a comparatively overall analysis to the impact of Chinas accession to WTO on tax system of our country, including WTOs influences on tariff, tax system structure, export tax reimbursement, tax preferential policy, tax system renovation and on the system of taxes and charges etc.. Moreover, it proposes