中国加入WTO以后，为了适应经济全球一体化趋势，不仅需要调整税收政策，而且需要改造税务管理理念和税务管理制度。中国国家税务总局国际税务司司长张志勇在接受本刊记者专访时表示了上述观点。 张志勇说，近年来，我国对税收立法及税收征管进行了较大程度的改革和完善，以符 After China’s accession to the WTO, in order to adapt to the trend of economic globalization, it not only needs to adjust the tax policy, but also needs to reform its tax management philosophy and tax management system. Zhang Zhiyong, director of the International Tax Department of China’s State Administration of Taxation, expressed the above view in his interview with this reporter. Zhang Zhiyong said that in recent years, our country has carried out a large degree of reform and improvement of tax legislation and tax collection and administration,