关税和贸易总协定(GATT)是一项关税和贸易准则的多边国际协定,被称为世界经济体系的三大支柱之一。从税收体制上看,我国恢复GATT 缔约国地位后,客观上要求建立一个统一、简明、规范的税制体系,以便为内外企业平等竞争创造一个好的税收环境。而目前,我国税制还存在税种繁多,税制结构不合理,税收优惠不平等,税制的透明度不高,以及内外企业税制不统一、税负不均等问题,这与GATT 的有关原则有一定的距离,影响了内外企业的积极性和出口贸易战略的实现。因此,改革现行税制,使之向国际惯例靠扰,已迫在眉睫。这是我国尽快“复关”的重要举措之一,也是建立社会主义市场经济体制的客观要求。 The General Agreement on Tariffs and Trade (GATT) is a multilateral international agreement on tariffs and trade guidelines, known as one of the three pillars of the world economic system. From the tax system point of view, after the restoration of the status of a GATT contracting party, our country objectively requires that a unified, concise and standardized tax system be established so as to create a favorable tax environment for equal competition between domestic and foreign enterprises. At present, there are still many tax systems in our country, such as irrational tax structure, unequal tax incentives, low transparency of the tax system, non-uniform tax system between domestic and foreign enterprises and unequal tax burden, which is far from the GATT principle. Affected the enthusiasm of domestic and foreign enterprises and the realization of export trade strategy. Therefore, it is imminent to reform the current tax system so that it will be relied on by international conventions. This is one of the important measures taken by China to “restore customs” as soon as possible and is also an objective requirement for establishing a socialist market economic system.