| 浅谈WTO对我国税收的冲击 |
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| 引用本文： | 邢俊霞.浅谈WTO对我国税收的冲击[J].河北能源职业技术学院学报,2002,2(4):13-14,17. |
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| 作者姓名： | 邢俊霞 |
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| 作者单位： | 河北能源职业技术学院经管系,河北,唐山,063004 |
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| 摘 要： | 我国加入WTO，对我国的经济环境尤其是税收环境带来了一系列的冲击。在税收法律体系方面，应加快税收立法速度，提升税收立法档次；在具俺税种方面，应改革不合理的地方以及与世界现行做法不一致的地方，便于我国企业参与国际市场竞争；在涉外税收法律方面。应尽快改变内外两套税制和对外商、外企优惠照顾的做法，实行国民待遇。
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| 关 键 词： | WTO 税收 冲击 |
| 文章编号： | 1671-3974(2002)04-0013-03 |
Discussion About the Influence of WTO on China's Taxation |
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| XING Jun-xia.Discussion About the Influence of WTO on China''''s Taxation[J].Journal of Hebei Energy Institute of Vocation and Technology,2002,2(4):13-14,17. |
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| Authors: | XING Jun-xia |
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| Institution: | XING Jun-xia |
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| Abstract: | As China have entered WTO - the world trade organization, a series of shock will be brought about to the economic environment, especially to the taxation environment . We should speed up our steps to make taxation laws and to raise the grade of taxation laws ; We should reform irrational rules and change things that are inconsistent with most countries'practice on specific categories of taxes, so that our enterprises participate in competition on international market; We should alter the different tax systems at domestic and foreign, change preferential treatment to foreigners and foreign corporations, and treat them equally with our corporations. |
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| Keywords: | WTO taxation shock |
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