On Accession To The Wto After China's Tax Policy Orientation

Tax policy is an important economic policy on which the research is significant in theory and reality. Economic globalization is the mainstream of the world development today that conditions all respects of world economy and society development. It also brings fatal effect on our tax policy. WTO is one of the main forms of economic globalization. To our country, entering WTO is a rare chance and also an austere challenge at the end of 2001. It's a serious mission to adjust tax policy in order to gear the trend of economic globalization and new situation after our WTO entry. The object of the adjustment is to create a fair, equal, transparent market economic environment. Comparing with the basic aim and principle of WTO, there is still a gap between our tax policy and the demand of WTO. Therefore, we should adjust tax policy on the basic of the reality of our country, accommodating it to the trend of economic globalization and observing the demand of the basic principle of WTO. This article explains the theoretical and realistic meaning of the research on our tax policy, introduces the main effective factors and the contents of our tax policy after our WTO entry. The part at the end of the article is a summary. It also takes a prospect to the development of our tax policy in the future.