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经过多年的艰辛努力，中国终于成为WTO成员之一。我国加入WTO，将对本国乃至世界的经济产生深远影响，尤其是我国的税收制度将面临更加严峻的考验。一方面，加入WTO之后，国际上大型的跨国公司、国际财团会借此大举进入我国市场，他们在避税及进行税收筹划方面具有丰富的经验。
After years of arduous efforts, China has finally become one of the WTO members. China’s accession to the WTO will have a far-reaching impact on the economy of its own country and even the world. In particular, China’s taxation system will face even more severe tests. On the one hand, after China joins the WTO, large multinational corporations and international consortia in the world take this opportunity to enter the Chinese market in large numbers. They have extensive experience in tax avoidance and tax planning.