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在加入WTO后,我国的税收法律体制面临着新的要求和挑战,为了进一步适应WTO的原则和法治化要求,适应全球经济和我国经济的发展需要,我国应该加快税收法制的规范化,完善税收立法,实施依法治税。但是我国现行税收法律体系还不够完善,结构单一,未能与国际接轨,特别是在增值税、企业所得税、关税等税种征收的制定上,与WTO的相关原则不符;我国税收法律立法级次较低,税收立法呈现出行政化的趋势,因此要加快立法的进程,完善各种税收法律;进一步贯彻WTO透明度原则,加大依法治税的力度,完善我国税收法律体系;同时转换法治观念,大力改革,使我国的税收法律体系更加适应WTO的要求。
After China’s accession to the WTO, China’s tax legal system is confronted with new requirements and challenges. In order to further meet the WTO’s principles and requirements of the rule of law and to meet the needs of the global economy and the development of China’s economy, China should speed up the standardization of tax laws and improve tax legislation , The implementation of tax according to law. However, the current legal system of taxation in our country is not perfect enough, the structure is single, and it is not in conformity with the international standards. In particular, the formulation of tax collection of value-added tax, enterprise income tax and customs duty does not conform to the relevant principles of WTO. Therefore, it is necessary to speed up the process of legislation and improve various tax laws. To further implement the principle of transparency in the WTO, we should increase the tax administration according to law and improve the tax legal system in our country. At the same time, we should change the concept of the rule of law and vigorously The reform will make our tax legal system more adaptable to the requirements of WTO.