Joining Wto On China's Tax Revenue

From application for entering into GATT to application for entering into WTO, our country has experienced fourteen years' long and rough course. Now, the course can be drawn with a joyful and satisfactory full point. All Chinese people are delighted and inspired with enthusiasm. Just like what the WTO officials said,the WTO without China is not a WTO with complete sense. China's successful entry into WTO should be an spectacular bright point in the wave of the world's economic development. China can not develop without the world, and the world focuses its attention upon China. The large potential market with 1.3 billion people, the total value of import and export which is within the first ten positions of the world, make the Chinese economy and the world's economy mingle closely. As a WTO member, China will pour more vigor and vitality into the world's economic development during the course of Chinese economic development.After being cheerful for the successful entry into WTO, we must ponder about the challenge and opportunity faced by our country's overall economic development and various economic fields, so as to catch the opportunity and welcome the challenge. This article bases upon the taxation theory research and practice consideration, starts with analysing the requirement of WTO's principles, ponders and analyses deeply the major influence of entry into WTO on tax sourse adjustment, taxation system reform, tax collection and administration reform, legal system construction and team construction in our country. The first part of the article,which topic is the overall influence of WTO's major principles on our country's taxation, major expounds the general request and the request on taxation of WTO's major principles , then analyses the relevent parts of our country's taxation policies which are perhaps against these principles and need to be adjusted. The second part of the article, which topic is the major influence of entry into WTO on our country's tax source, major expounds the overall influence of our country's economic development and change tendency after entering into WTO on tax source, and thedetailed influence on taxation industries structure, foreign taxation, domestic enterprises taxation, import and export taxation, tax source structure, etc. The third part of the article, which topic is the major influence of entry into WTO on our country's taxation system, basing upon the requirment of WTO's major principles and taxation system construction principles, expounds the major taxation principles which should be embodied when improving the taxation system and the detailed contents of the taxation system, which concerning with customs duty, value-added tax, consumption tax, enterprise income tax, individual income tax, local taxation system, etc. The fourth part of the article, which topic is the majoy influence of entry into WTO on our country's tax collection and administration, major expounds the new issues faced by our country's tax collection and administration after entering into WTO, and the majoy measures of strengthening tax collection and administration, which include researching the new trends of international finance and trade, strengthening the tax information controll, setting up the new mechanism of international taxation administration, strengthening tax administration on E-commerce, transfer pricing, invesment abroad, taking strong measures against tax evasion and cheating, setting up and carrying out the taxpayers' trustworthiness, realizing taxation electronic administration, strengthening international coordination and cooperation, etc. The fifth part of the article, which topic is the major influence of entry into WTO on our country's taxation legal system construction, major expounds the current issues against WTO's transparency and unity principle and the major measures of strengthening taxation legal system construction, emphasizes that carrying out tax administration according to laws should be taken as the core of the taxation work. We should wholly enhance th...