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国家税收作为政府的重要经济职能,如何与国际惯例接轨,适应“WTO”规则,完善税收法制建设已刻不容缓。 一、强化遵守国际规则观念。根据国际法,地方政府的行为视为一国政府行为,国内任何一个地方政府做出违反“WTO”规则的事项一律视为中国政府行为。因此,要严守国际规则,就国家税收立法、政策而言,中央与地方在税收政策上必须保持协调一致,地方不能擅自变通。
As an important economic function of the government, how to harmonize with the international practice and how to adapt to the “WTO” rules and how to perfect the construction of the tax legal system has become a pressing task. First, to strengthen the concept of compliance with international rules. According to international law, the behavior of local governments is regarded as a government act. Any matter that any local government in China violates the “WTO” rules is regarded as the Chinese government act. Therefore, we must strictly abide by international rules and regard the taxation laws and policies of the state as a whole. We must maintain coherence and consistency in taxation policies between the central and local governments, and local authorities can not work without any modifications.