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本文认为,中国加入WTO后的税收政策调整,必须首先廓清和转变政府职能。抓紧调整与优化我国的现行税制,增强税制与现代市场经济和WTO规则的适应性,才能为宏观经济调控和税收政策的有效传导提供良好载体。当前和今后一个时期,调整、完善我国税收政策应根据加入WTO后面临问题的轻重缓急,选好其优先次序和重点,不宜也不可能全面出击。
This paper argues that after China’s accession to the WTO, the tax policy adjustment must first clarify and transform government functions. To seize the adjustment and optimization of the current tax system in our country and enhance the adaptability of the tax system to the modern market economy and the WTO rules can we provide a good carrier for the macro-economic regulation and effective transmission of tax policies. At present and for a period in the future, adjusting and perfecting our taxation policies should be based on the priorities of the problems they face after their accession to the WTO, selecting their priorities and priorities, and making it impossible or impossible to make a comprehensive attack.