| 论入世后我国税收优惠政策的完善 |
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| 引用本文： | 刘汉屏,万莹. 论入世后我国税收优惠政策的完善[J]. 中央财经大学学报, 2002, 0(12): 8-11 |
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| 作者姓名： | 刘汉屏 万莹 |
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| 作者单位： | 江西财经大学 南昌330013(刘汉屏)，江西财经大学 南昌330013(万莹) |
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| 摘 要： | WTO作为政府间国际组织 ,既建立了法律框架 ,又确立了监督实施机制 ,因此 ,入世后首当其冲受到冲击的是政府的行为方式及其所制定的各项政策。本文从正反两方面初步剖析入世后我国税收优惠政策的自我完善与自我保护。
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| 关 键 词： | 税收优惠 自我完善 自我保护 |
| 文章编号： | 1000-1549(2002)12-0008-04 |
Discussion on Perfecting Tax Preference Policies after China''''s Entry into WTO |
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| LIU Han-ping WAN Ying. Discussion on Perfecting Tax Preference Policies after China''''s Entry into WTO[J]. Journal of Central University of Finance & Economics, 2002, 0(12): 8-11 |
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| Authors: | LIU Han-ping WAN Ying |
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| Affiliation: | LIU Han-ping WAN Ying |
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| Abstract: | As an international organization forregulating relations among governments, WTO not only establishes legal frameworks but also defines supervision mechanism for its implementation. Therefor, behaviors and policies of the government will be firstly challenged after China's entry into WTO. This essay analyzes China's tax preference policies from both active and negative sides after the WTO accession, then puts forward some suggestions for tax preference policies perfection and self-protection. |
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| Keywords: | Tax preference Self-perfection Self-protection |
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