| 深化入世后的税制改革 |
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| 引用本文： | 张源颖,马东援. 深化入世后的税制改革[J]. 中共长春市委党校学报, 2002, 0(5): 41-42 |
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| 作者姓名： | 张源颖 马东援 |
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| 作者单位： | 中共辽源市委党校,经济管理教研室,吉林,辽源,136000;通化市社会科学界联合会,吉林,通化,134000 |
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| 摘 要： | 加入世界贸易组织对我国税制改革既有积极影响。也有消极影响，为此，必须进一步调整现行的关税税率，降低关税的整体水平；调整税收减免政策，运用税收杠杆调整产业结构。统一企业所得税，降低国有企业生产成本；规范税收立法和执法行为，增强法律的透明度，稳定性和预见性。
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| 关 键 词： | 世界贸易组织 关税 产业结构 企业所得税 |
| 文章编号： | 1008-8466(2002)05-0041-02 |
| 修稿时间： | 2002-03-20 |
Deepen the Reform of Taxation after Entering WTO |
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| ZHANG Yuan-ying,MA Dong-yuan. Deepen the Reform of Taxation after Entering WTO[J]. Journal of Changchun Communist Party Institute, 2002, 0(5): 41-42 |
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| Authors: | ZHANG Yuan-ying MA Dong-yuan |
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| Abstract: | Entering WTO has both positive and negative effect on our taxation reform.Therefore,we must further regulate current tariff rate,reduce the whole level of tariff,adjust the policy to remit taxation,regulate industrial structure with the lever of taxation,unify the income tax of enterprises,reduce the production cost of state-owned enterprises,standardize taxation legislation and execution and increase the transparency,stability and foresight of law. |
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| Keywords: | WTO tariff industrial structure income tax of enterprises |
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