| WTO规则对我国税收的影响及对策 |
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| 引用本文： | 李爱鸽. WTO规则对我国税收的影响及对策[J]. 西安财经学院学报, 2001, 14(2): 10-13 |
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| 作者姓名： | 李爱鸽 |
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| 作者单位： | 陕西经贸学院财政学系,陕西西安,710061 |
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| 基金项目： | 陕西经贸学院科研基金项目(JMY00-03). |
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| 摘 要： | 中国一旦加入WTO,就必须受WTO规则的约束.我国与WTO要求不相符合的现行税收政策主要有四个方面税收歧视普遍存在;税收税负透明度低;高关税与非关税措施并存;税收优惠政策缺乏系统性.只有对这些过时的、不合理的税收政策进行调整和改革,才能尽量缓解加入WTO给我国经济带来的消极影响,既可以合法地保护国家经济安全和利益,又可在国家的比较优势中,分享国际分工的利益.
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| 关 键 词： | WTO 税收 影响 对策 |
| 文章编号： | 1008-1097(2001)02-0010-04 |
| 修稿时间： | 2001-01-21 |
WTO Rules's effects to China's Taxation and our Reply |
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| LI Ai-ge. WTO Rules's effects to China's Taxation and our Reply[J]. Journal of Xi‘an Institute of Finance & Economics, 2001, 14(2): 10-13 |
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| Authors: | LI Ai-ge |
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| Abstract: | Once China joing in WTO, will be reflicted by WTO rules,which are abided by every WTO members and will be the chanllenge to China's available taxation system and management. So the further anylasis on the effects and the regulation of China's available taxation system,would reduce the negative effects as many as possible and exert our comparative superiorities. |
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| Keywords: | WTO Taxation Effect Reply |
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