Accession To The Wto And China's Foreign-related Tax Issues For Study

After her WTO entry, china will be in harmony with the whole world. All aspects of the economy and society of our country will deeply be changed. China indicates her determination of open policy and reformation to adapt to the world trend, which is propitious to build our country's market economy.The rules of WTO which relate to taxation are most favor treatment rule, national treatment rule, custom cut down rule, unti-dumping and countervailing rule, transparence rule, exception rule and developing country privilege rule. The above WTO rules make it essential to change the domestic tax policies especially those which are differently applied to the domestic enterprises and foreign enterprises. As an important economic policy of our government, how to adjust tax policy in order to accommodate the trend of economic globalization and the new situation after joining in WTO is our important mission. The object of the adjustment of tax policy is to create a fair, equal, transparent market economic environment.On the basis of this background, this article aims at a special academic study setting up the theoretical structure of taxation concerning foreigners in the opening economy and probing into the practice of Chinese taxation concerning foreigners. The article is divided into six chapters.Chapter 1 sets to the study of the theoretical analysis of taxation concerning foreigners. It expounds the mechanism of taxation concerning foreigners bringing impact on the opening economic movement. Then it analyzes the WTO rules' influence on the taxation concerning foreigners. Chapter 2 to 6, based on the theoretical structure provided by chapter 1, comes to the positive study of Chinese taxation concerning foreigners. Chapter 2 is to inspect the tax privilege policies under the condition of china's WTO entry. Chapter 3 goes into the bonded tax zone innovation. Chapter 4 deals with export tax refund policy of our country. Chapter 5 focuses on the custom policy adjustment. Chapter 6 is the research on the dodging lax behavior of foreign enterprises and then presents the countermeasures.Due to the author's limited knowledge in this research field, shortcomings and errors are possible. All comments and remarks are welcome.