WTO与中国税收立法的改革

1994年,我国进行了一次深刻的税收法制改革,从此以后一个新的税法体系开始运转,并在一段时期内对我国经济和社会的发展进程起到了积极的作用。然而,1994年税制改革仅仅只是朝着重构我国税法体系这个漫长的道路上迈出了最初的一步。为了与我国经济体制转型和政府财政行政管理方式变革齐步并进,适应我国加入WTO的需要,我国迫切需要进行新一轮的税法体系的改革来调整市场经济的发展。本文针对我国税收立法存在的问题,试图提出改革的建议。

WTO And Reform of Tax Revenue Legislation in China

The Chinese government introduced comprehensive tax reforms in 1994.A new tax system has been in operation since then and played a positive part in the course of economic and social developments.However,the 1994 tax reform is only an initial step toward restructuring the Chinese tax system.To keep pace with the recent reforms of economic structure and governmental fiscal administration system and cope with China's treaty obligations of WTO,the Chinese government should launch a new round of tax reforms to accommodate the growth of a market-based economy.