加入WTO与税收国民待遇的模式选择

加入WTO将对我国的经济社会生活产生重大的影响 ,也必然要求我国的相关政策法规进行调整 ,以适应这种变化。国民待遇原则是WTO的基本法律原则 ,而税收国民待遇是这一原则在税收领域的体现和运用。本文认为 ,我国加入WTO以后 ,应该逐步实现税收国民待遇的模式转换 ,即由优惠待遇模式转向同等待遇模式。为实现这种转换 ,税收制度也必须进行相应的改革。

Entry into WTO & Mode Choice of National Treatment on Taxation

The accession to WTO will have a great influence on the social and economic life of our country,which necessarily demands the adjustment of relative polices,laws and regulations in China.The law of national treatment is the basic principle of WTO,while the national treatment on taxation is the.reflection.and application of this principle in the field of taxation.This article shows that,after her entry into WTO,China should realize gradually the mode transformation of national treatment on taxation,which means the transformation from favored treatment mode to equal treatment mode.To realize it,corresponding reforms on taxation system should be conducted.