| 加入WTO中国税收法律制度存在的问题及对策 |
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| 引用本文： | 葛子明.加入WTO中国税收法律制度存在的问题及对策[J].齐齐哈尔师范高等专科学校学报,2003,22(2):27-29. |
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| 作者姓名： | 葛子明 |
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| 作者单位： | 湖北师范学院政法经济系，湖北黄石435000 |
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| 摘 要： | 入世后，存在国内立法与世贸组织规则的协调问题．入世后，中国的税收法律制度到底存在哪些问题，我们应如何完善使之与世贸组织规则相适应，这是本所要论述的主要内容。
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| 关 键 词： | 中国 税法 税收法律制度 WTO 世贸组织规则 税制改革 税收政策 分税制财政体制 |
Problems and Countermeasures of Taxation Law System in China After Entering into WTO |
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| GE Zi-ming.Problems and Countermeasures of Taxation Law System in China After Entering into WTO[J].Journal of Qiqihar Junior Teachers‘ College,2003,22(2):27-29. |
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| Authors: | GE Zi-ming |
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| Abstract: | After entering into WTO exists a problem of coordinating the domestic legislature and WTO rules. In China this paper discusses such problems as what problems exist in taxatio n law system in china and how cal we adjust it WTO rules. |
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| Keywords: | WTO(World Trade Organization) taxation law system reflection |
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