统计研究 ›› 2002, Vol. 19 ›› Issue (9): 8-13.

• 论文 • 上一篇    下一篇

中国加入WTO对税收的影响与对策分析

张伦俊   

  • 出版日期:2002-09-15 发布日期:2011-09-29

The Impact of China’s Entry of WTO on Tax Collecting and the Relevant Policy Analysis

ZHANG Lun-Jun   

  • Online:2002-09-15 Published:2011-09-29

摘要: WTO的基本原则是市场经济下的政府管理经济行为进行规范,以促进贸易自由化带动经济增长。税收作为政府筹集收入和调控经济的重要方式。因此,中国加入WTO必然对我国税收制度和政策等产生影响。本文从受影响较大的关税、企业所得税和增值税角度对此做些探讨分析。

Abstract: The paper briefly introduces to WTO’s several basic rules with regard to taxes and thereby analyses the impact of China’s entry of WTO on the taxes including the main kinds of taxes of custom duty, enter-price income tax and value added tax. The paper furthermore points out some adjustment suggestions of policy.