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1、China'saccessiontoWTO,theadjustmentoftaxationpolicyanditsimpactAbstract:Intheupcomingtaxadjustments,notonlyChina'saccessiontoWTO,withinternationalstandardstotherigidconstraints,butalsotosolveChina'scurrenttaxsystemandeconomicdevelopment,theobjectiverequirementsofmanycontradictions.Thetaxad
2、justmentandtheworldof"lowtaxrates,awidetaxbase"ofthetaxreformtrendisconsistent.Itisconducivetothepromotionofinvestmentandconsumption,isconducivetooptimizingtheeconomicstructureandeconomicgrowthpatternisconducivetoexpandingexportsandimprovingthequalityofusingforeigncapitalandthusbeabletogiv
3、enewimpetustoeconomicgrowth,inordertocreatesustainablegrowthinfiscalrevenuefavorableconditions.Fromastructuralpointofview,taxadjustments,increasesanddecreasesondifferentrelatedindustrieswillhavedifferenteffects. Keywords::accessiontoWTO;taxpolicy;adjustments;differenteffects First,Ch
4、ina'saccessiontoWTO,theadjustmentoftaxationpolicyisimperative China'saccessiontoWTOisagradualprocesswithinternationalstandards,butalsoamodernmarketeconomyandthegradualintegrationprocess.Inthisprocess,willinvolvetheredesignofourtaxrevenueandadjustments.Efficient,fair,transparent,ruleofla
5、w,taxadjustmentswillbeourbasicpolicy,theeffectivenessofitsimplementationtoensuretheeconomicdevelopmentofChina'saccessiontotheWTO,wasplayedacriticalrole. (A)byaddingWTOrequiresChinatoestablishanewtaxationsysteminlinewithinternationalnorms Inthe50yearsofdevelopmenthistory,WTO(GATT)hasb
6、eendedicatedtointernationaltrade,internationalinvestmentisrelativelyfair,stableandfullycompetitiveenvironment,itestablishedasetofrulessystemhavealsobeenwidelyacceptedbytheinternationalcommunitytoaddressthenationaltherelationshipbetweenthetaxandhandletherelationshipbetweenforeigncitizensorl
7、egalpersonsleviedforcodeofconduct.Inparticular,WTOagreementonthetaxreflectedinthefollowingareas: 1.Taxationprincipleofnationaltreatment.Namely,non-discriminationprincipleoftaxation.Thisistoday'sinternationalcommunityrecognizedinternationaltaxpractice.Itrequ
