WTO And Revolution Of Chinese Tax Law

China participates in WTO and passes 3 years. WTO (economic globalization) makes the human society face the historical changes of the mode of production, life style, mode of thinking again. After China joins WTO, will exert a great influence on existing tax revenue theory, tax system every key element and management practice of the tax unavoidably. Accession to the WTO and economic globalization give challenge that China get out of, the tax policy should do corresponding adjustment. There are a lot of changes and development in the Chinese tax revenue and tax law in course of three years, but still have the problem that it is very big. I have seen WTO impact on Chinese tax law, such as to the influence on tax law function and function, legal to make and implement influence that have to tax, impact on key element of the tax revenue, and to manage influence, tax of environment, etc. to influence that tax law levy and manage. Having put forward the deficiency that China's current tax law exists, if there is regulation not according with WTO principle in the current tax law, structure, tax system of China, have defect, tax collection and management system and tax serve mechanism to be perfect, tax revenue legislative level low, system miscellaneous, transparency of tax law bad, China store tariff in to be too high, such questions as the preferential policy of tax revenue unstable and concerning foreign affairs of the structure of the tariff is insufficient. Meanwhile, also put forward a great deal of suggestions with perfect tax law, such as perfecting relevant laws, optimize the structure of tax system, perfect the tax revenue and collect the service system of the system and tax authority, improve the transparency of tax law, optimize the structure of tariff, perfect system of tax allowance, etc.. Predict WTO internationalization, tax law of China, under the system, rule by law development trend in private law.