資源描述：
《China's accession to WTO, the adjustment of taxation policy and its impact》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。
1、China'saccessiontoWTO,theadjustmentoftaxationpolicyanditsimpactAbstract:Intheupcomingtaxadjustments,notonlyChina'saccessiontoWTO,withinternationalstandardstotherigidconstraints,butalsotosolveChina'scurrenttaxsystemandeconomicdevelopment,theobjectiverequirementsofmanycontradictions.Thetaxad
2、justmentandtheworldof"lowtaxrates,awidetaxbase"ofthetaxreformtrendisconsistent.Itisconducivetothepromotionofinvestmentandconsumption,isconducivetooptimizingtheeconomicstructureandeconomicgrowthpatternisconducivetoexpandingexportsandimprovingthequalityofusingforeigncapitalandthusbeabletogiv
3、enewimpetustoeconomicgrowth,inordertocreatesustainablegrowthinfiscalrevenuefavorableconditions.Fromastructuralpointofview,taxadjustments,increasesanddecreasesondifferentrelatedindustrieswillhavedifferenteffects.????Keywords::accessiontoWTO;taxpolicy;adjustments;differenteffects????First,Ch
4、ina'saccessiontoWTO,theadjustmentoftaxationpolicyisimperative????China'saccessiontoWTOisagradualprocesswithinternationalstandards,butalsoamodernmarketeconomyandthegradualintegrationprocess.Inthisprocess,willinvolvetheredesignofourtaxrevenueandadjustments.Efficient,fair,transparent,ruleofla
5、w,taxadjustmentswillbeourbasicpolicy,theeffectivenessofitsimplementationtoensuretheeconomicdevelopmentofChina'saccessiontotheWTO,wasplayedacriticalrole.????(A)byaddingWTOrequiresChinatoestablishanewtaxationsysteminlinewithinternationalnorms????Inthe50yearsofdevelopmenthistory,WTO(GATT)hasb
6、eendedicatedtointernationaltrade,internationalinvestmentisrelativelyfair,stableandfullycompetitiveenvironment,itestablishedasetofrulessystemhavealsobeenwidelyacceptedbytheinternationalcommunitytoaddressthenationaltherelationshipbetweenthetaxandhandletherelationshipbetweenforeigncitizensorl
7、egalpersonsleviedforcodeofconduct.Inparticular,WTOagreementonthetaxreflectedinthefollowingareas:????1.Taxationprincipleofnationaltreatment.Namely,non-discriminationprincipleoftaxation.Thisistoday'sinternationalcommunityrecognizedinternationaltaxpractice.Itrequ
