经济全球化背景下的我国税制改革

随着改革步伐的加快,尤其是我国于2001年12月11日正式成为WTO一员之后,我国经济的发展与世界经济更加紧密联系在一起,到了“你中有我,我中有你”,谁也离不开谁的地步。与此同时也对我国社会经济各个领域产生了巨大的冲击,在这种趋势下,必然要求革除原有税收体制弊端,建立一种与国际税收政策相协调的税收制度,以促进我国经济的进一步发展。

The Reform of Tax Revenue System Under the Background of Economic Globalization

With the process of reform quickening, especially after our country succeed to be a member of WTO on 11th, December 2001, the development of our economy is compacted with the world economy, reaching the degree of mutually affected. At the same time, It also brings huge impact to our society and economy in all fields. Under this trend-cy, It's necessary to abolish the malpracfice of the old tax revenue system, and build new system which can associate with international tax revenue policy to promote the further development of economy.