A Study On Legal Issues Of Taxation Treatment Under The WTO System

WTO has been devoted to setting up a fair and free multilateral trade system all the time, the system of the tax treatment plays an important role among them. This article expounds the taxation treatment legal system except tariff. As China is the biggest developing country in the world, it is an opportunity and a challenge for it to enter the WTO. While opening gateway of our country, we should fully utilize WTO principles and clauses, and make the rational law about taxation treatment, protect the domestic industry effectively, safeguard our own economic benefits. It should become a subject of research.This thesis proceeds from basic principle under WTO system, probes into the relation of these basic principles and tax treatment; then combines the typical cases related to the tax treatment to discuss. According to the current situation and question in this respect of China, the final chapter proposes some reform measures. Three parts that the thesis divides the foreword, text, conclusion, amount to 4 chapters.Chapter One introduces WTO basic principles related to the taxation treatment, it concludes mainly the principle of trade without discrimination (including the most-favored-nation treatment principle and principle of national treatment), trade with predictability, promoting fair competition, and what are the requisitions for the principles.Chapter Two recommends the case of the Foreign Sales Corporations taxation treatment between the EU and U.S.A., Sino-America integrated circuits value-added tax case, and has done a brief evaluation and analysis to the cases.Chapter Three combines the actual conditions of China, analyses the question that exists in China legal system of the taxation treatment at present.Chapter Four, according to the basic principle of WTO, has proposed the suggestions for the legal reform of China.