Research On The Issues Of The Tax Revenue Legal System Of Our Country Under The WTO Background

With the deepening of the degree of liberalization of trade, the unavoidable the economic globalization tide in which our country has been involved .The accession to the WTO is a very good illustration. The WTO entry has a far-reaching influence on all aspects of the legal system of our country, especially the construction of the law of tax revenue which is regarded as the important component of construction governed by law of our country. WTO international legal system of tax revenue has been perfected progressively with progress of the international economy. Every basic principle that WTO established has met the needs of liberalization of trade, has reflected the basic ideas of unifying, freedom, equal, fair, fairness, and justice at a profound level, and reflects the common pursuit to legal value. But the existing legal system of tax revenue of our country is difficult to meet the needs of this kind. The appearance of conflicts is unfavorable for our country to occupy one seat of the development of the international economy. Say from another aspect the challenge builds to be one opportunity to rule by law, and government transition of function. We can also draw lessons from the foreign country governed by law experience,and make the legal system of our country in line with international standards. All have a positive meaning. Therefore is would be the inevitable choice that we should improve the tax revenue legal institution of our country guided by the WTO rules.There are three parts in this article.The first part is the explanation of the legal system of WTO. The foundation of WTO is the market economy, and its production, development are accompanied with the liberalization of trade. GATT has established a set of legal systems taking tariff as the core, with the promotion of the international economic process of integration, the legal system of GATT is giving play to the role of basic adjustment gradually in international trade. But the legal system under GATT has sorts of defects, making its full play on function receiving certain restriction. The further development of liberalization of trade has impelled World Trade Organization (WTO) to go on the historical stage. The establishment of WTO system has enriched and developed the principles of the international tax law and basic system, and has perfected the already existing international legal system of tax revenue. Among them, the ones that can reflect WTO system marrow most are the basic principles of WTO. The principles related to legal system of the tax revenue include the most-favored-nation treatment principle, principle of national treatment, transparency principle, free trade principle, fair competition principle, non-discriminatory principle, unity principle. The accession to the WTO must follow these basic principles. Applicable to WTO rule in the field of tax revenue, and draw the marrow in WTO rule rationally. These will contribute to perfect the tax revenue legal system of our country, promote and manage the tax in accordance with the law, and then realize running the country according to law , and build the grand goal of the socialist country governed by law.The second part Focus on the legal system of tax revenue of our country closely from the WTO visual angle. The legal institutional improvement of tax revenue of our country is the important component of construction governed by law of our country. After joining WTO, the construction governed by law of tax revenue of our country is impacted directly. Because the legal institutional improvement of tax revenue of our country has its own characteristics, this requires us to examine our existing legal system state of tax revenue closely with a kind of practical attitude. Tax revenue legislation, enforcing the law, unity of administration of justice of our country tax revenue legal are the basic content of the system. By the look of relation between three, it is foundation and prerequisite to legislate, without the law of the tax revenue, it would be naturally far from ca...