Response To The Wto Challenges China Tax Reform

Joining WTO doesn't avoid impacting our contury's industry, agriculture , service and etc. But this is exterior, interior impact to system will happen. WTO's regulation not only is pure international trade's criterion, but also is related to harmonizing and ruling members' native laws. Tax legal system, as important system in international cooperation and intercommunition, doesn't avoid WTO's principle's impact. This article try to discuss our tax legal system's challenge and how to reform it in order to search for a transitional way which not only accords with WTO's regulation ,but also protects our important industries.Some tax information which are related to WTO's Most Favored Nation Treatment, National Treatment, Allowance and Disallowance, Transparency, are analyzed in first chapter in order to show our tax legal system's bearing and measure.It is discussed How does joining WTO affect our economic system in Second chapter. When we realize these possible problems after joining WTO, it is realized that this is a nice chance to our economic system's reformation. A strong outer power is asked to increase reform's stength in the adjustment of enterprise management system, modulation of gorvernment function, the tune of economic structure. Based on these analyze, it is clarified that tax system's reform must follow a gradually long-range way which not only accords with native instances but also conforms to international tradition, not only increases taxation's transparency but also laws taxation. It is illustrated in third chapter that custom needs reforming, what exists in taxation system to foreign and how to solve these, some problem in exit tax withdraw. This content crosses with many subjects which includes international trade, international economic relation, international law. This chapter isn't relatively independent tax knowledge. Forth chapter deals with native tax legal system's reform which is bounded with tax dominion principle. The taxation is free to every dominant country, less obligated by international rule. Tax reform is sorted by order of indirect taxes, direct taxes, rest taxes .In indirect taxes, value added tax need enlarging it's range and change it's type,sales tax's range need being reduced, some content in excise doesn't fit economic development after many year's function, it needs being reformed. It's status isn't substituted as a tax which leads consumption's habit, accommodates income. It is needed that refer to international routine and foreign ,avoid disobeying WTO's principle in earning tax especially in enterprise earning tax. As important tax day by day, income tax needs gradually improvement not only in tax system but also in tax collection and management. This principle --annul, alter, found is insisted on in Rest tax. On based of unite earning tax, entironment protection tax and social secutity tax is needed, more fee is needed to changed into tax. It is this article's mind that tax reform not only is native thing, but also is the base in international intercourse and cooperation, not only is affected by native economy, but also is restricted by international surroundings. So our taxation reform take it into account that international influence and international regulation's restrict. It is resulted that tax not only materializes native instance, but also intersects with international regulation...