论加入WTO对我国税收的影响及对策研究-工商管理专业论文.docxVIP

摘 摘 要 Y 39364 8 摘 要 77 f加入WTO会对我国政治，经济和社会领域的各个层面产生 巨大的冲击和深远的影响。税收作为政府重要的经济管理杠杆必 然面I临着机遇和挑战。其中，对整个国家税制、税收政策、税务 管理乃至治税的思想理论会有何影响，现有的税收举措有哪些不 符合WTO规则需要作相应改变，政策如何调整，措施如何跟上 去，都需要提前做出分析，预先寻求对策，尽可能化弊为利，变 、冉击为茴1力1 本文认为，由于1994年税收改革仍存在的许多在不尽人意的 地方，以及WTO的最惠国待遇、国民待遇等相关规则和要求又 给我国税收工作提出了许多新的课题，必将引发新一轮的税收改 革。而这次税收改革应是全面而深入的，既涉及税政税制、税收 征管，又涉及税收收入，税务干部队伍建设等。并提出以下一些 具体的改革措施：1．进一步完善增值税。将现行生产型增值税转 变为消费型增值税，对建筑安装和交通运输行业由现在征收营业 税改为征收增值税。2．改革企业所得税制度。改现行内、外资企 业分别实施两套所得税为一套。进一步完善个人所得税。3．完善 地方税体系，解决对内对外实行两套不同地方税法的问题，适时开 征新税种。4．大力推进费改税，规范费税征收范围。5．按照WTO 规则和我国对外承诺的要求调整税收要垦筮思路，确定新的税收优 惠政策导向。6．强化稽查，加强征管，积极采用现代化的科技手 段，解决征管模式运行中的问题。7．在加强税务干部队伍建设上 采用制度上创新和素质培训相结合的方式。 关键词： WTO 税收 ，墩革 ≯『1紊 北方交通火学硕士学位论文Abstract 北方交通火学硕士学位论文 Abstract It will heavily impact Oil every aspect of China’S police and economy once China ioins WTo．As all important lever of economic administration of Chinese government．tax will be in face of the new opportunities and challenges．What are the influences on the tax system，policy and administration，what are the tax methods that are unfit for the demand of joining WTO and what are the preparation for dealing with the coming situation prior tO taking part in the WTO are supposed to be researched by US．The research will benefit our nation because it iS able tO help to turn much disadvantage into advantage． In the thesis，the author puts forward those because the evolution in 1994 had many faults and flaws and many regulations of WTO ／ require our national taxation to be in accordance with them。the new reforrn ofthe taxation will bring about．It will not only contact the tax system，policy and administration but alSO refer tO the disposition and designation of the categories of taxes and the building of the team of the civil servants．The detailed contents of the reforill are as follows： rhe first．to consummate鼢r It contents that the manufacturing VAT will be transfefred into consuming VAT and the tax on the constructions and the transportations would apply to rather VAl’tllan the busines