Wto And The Chinese Tax Law Reform

China entered WTO on December 10,2001,which must have influence on our current tax system and policy unavoidably.China has joined in WTO about eight years,during eight years.There are a lot of changes and development in the Chinese tax revenue and tax law in course of nearly eight years.But also has many problems.This article summarizes the tax law development process around China entered WTO,fording WTO,several rules of tax referred to WTO and the tax law theory as the foundation,analyses overall request and the influence of the Chinese tax law coming from WTO,and proposes the deficiency of the Chinese present tax law,such as the tax revenue legal framework level is low and the structure is unreasonable,the tax revenue legislation jurisdiction divides unreasonable,the legislative way is not standard,the content of the tax material law is not entire,there is a gap with request of WTO,and the tax collection and management system is imperfect.Meanwhile,also puts forward the above four aspects of reform proposals with perfect tax law.This essay mainly wants to further improve our country tax revenue legal regime under the WTO system,and realize our country's ruling tax of law as soon as possible.