加入世贸组织后中国税制的改革趋势

中国加入世贸组织后，针对现行税制存在的主要问题，需要进一步改革和完善税制，主要是按世贸组织的规则，改革现行税制。包括三个方面。一是加强税收法规建设，即：完善税收立法，坚持依法治税，规范税收执法。二是增强税收透明度。三是对现行税制进行“废、立、改”。

On Reform Trend of China's Tax System after Entry into WTO

After China s entry into WTO, in the view of existing problems of present tax system, we should funther reform and perfect our present tax system based on the WTO's regulations. This includes three aspects, the first is to strengthen the construction of tax laws and regulations. It means perfecting tax legislation, maintaining tax management under guildence of law, standardizing tax law enforcement. The second is to enhance the transparency of tax; the third is wake changes of the present tax system by the ways of "abolishing establishing, amending".