中国面对WTO的法律体系,面对世界经济全球化、一体化的要求,应积极主动地调整本国税法,以避免国内立法在法理与实践等不同层次上与国际税收法律发展趋势的冲突。在理论探寻的基础上,结合我国国情,重新审视、调整、修改当前我国税收政策已成为当务之及。一、目前我国税收立法、政策执行情况 In the face of the legal system of WTO, facing the requirements of globalization and integration of the world economy, China should adjust its own tax laws proactively so as to avoid the conflict between domestic legislations and the development trend of international tax law at different levels of jurisprudence and practice. On the basis of theoretical exploration and in light of China’s national conditions, it is now time to review, adjust and amend the present taxation policy in our country. First, the current tax legislation, policy implementation