After Joining The Wto, China's Tax Policy Research

Following China entry into the WTO, in order to adapting it to the rules and regulations of the WTO, and making full use of the exceptional clause for protecting the domestic economy, it has an importance to study the tax policies.The influence putted by the entry into the WTO for our tax policies is mostly embodied on both parts. At first, according to the regulations of the WTO, we should reform our present tax system in order to meet international request. Second, thought of the influences of the WTO from the respects of economic and according to the requirements of the WTO, We should adjust the tax policies of our country to protect the domestic economy and make our nationality economy to enhance the competent power.In my paper, after analyzing the subsistent issues and the maladjustment of tax policies, integrating the situation of our country and the practical complexion as a developing nation, I discuss that we should preserve the regulations of relating to the tax neutrality and tax non-neutrality to improve and optimize tax policies, tax regulations, tax laws and tax systems when our country enters to the WTO. On base of the tax fundamental laws as a mother law and matching the tax practical laws and tax procedural laws, we should adjust and optimize the tax-system structure and the tax policies and better the tax categories. In the same time, In respect that the liberalization of international transactions and the development of internet commerce will have a deep influence on the tax policies after the entering to the WTO, internet commerce give a shock on our tax policies and the development of transnational operation pose a challenge to tax-eradiation, bettering the measures of anti-tax eradiation and perfecting the tax policies aren't slighting domain for optimize our tax policies.