一、建立国际税收管理体系的意义和作用加入WTO标志着我国融入经济全球化的进程将发生质的飞跃。尽快建立我国的国际税收管理体系，对应对经济全球化和WTO有着十分重要的意义和作用。（一）维护国家经济安全的需要我国加入WTO以后，过去一整套维护国家经济安全的行之有效的制度 First, the significance and role of establishing an international tax administration system Joining the WTO marks a qualitative leap in the process of China’s integration into economic globalization. Establishing an international tax administration system in our country as soon as possible has very important significance and effect to deal with economic globalization and the WTO. (A) the need to safeguard national economic security China’s accession to the WTO, the past a set of effective systems to safeguard national economic security