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1、China'saccessiontoWTO,theadjustmentoftaxationpolicyanditsimpactAbstract:Intheupcomingtaxadjustments,notonlyChina'saccessiontoWTO,withinternationalstandardstotherigidconstraints,butalsotosolveChina'scurrenttaxsystemandeconomicdevelopment,theobjectiverequirementsofmanycontradictions.Thetaxadjustmenta
2、ndtheworldof"lowtaxrates,awidetaxbase"ofthetaxreformtrendisconsistent.Itisconducivetothepromotionofinvestmentandconsumption,isconducivetooptimizingtheeconomicstructureandeconomicgrowthpatternisconducivetoexpandingexportsandimprovingthequalityofusingforeigncapitalandthusbeabletogivenewimpetustoecono
3、micgrowth,inordertocreatesustainablegrowthinfiscalrevenuefavorableconditions.Fromastructuralpointofview,taxadjustments,increasesanddecreasesondifferentrelatedindustrieswillhavedifferenteffects.????Keywords::accessiontoWTO;taxpolicy;adjustments;differenteffects????First,China'saccessiontoWTO,theadju
4、stmentoftaxationpolicyisimperative????China'saccessiontoWTOisagradualprocesswithinternationalstandards,butalsoamodernmarketeconomyandthegradualintegrationprocess.Inthisprocess,willinvolvetheredesignofourtaxrevenueandadjustments.Efficient,fair,transparent,ruleoflaw,taxadjustmentswillbeourbasicpolicy
5、,theeffectivenessofitsimplementationtoensuretheeconomicdevelopmentofChina'saccessiontotheWTO,wasplayedacriticalrole.????(A)byaddingWTOrequiresChinatoestablishanewtaxationsysteminlinewithinternationalnorms????Inthe50yearsofdevelopmenthistory,WTO(GATT)hasbeendedicatedtointernationaltrade,internationa
6、linvestmentisrelativelyfair,stableandfullycompetitiveenvironment,itestablishedasetofrulessystemhavealsobeenwidelyacceptedbytheinternationalcommunitytoaddressthenationaltherelationshipbetweenthetaxandhandletherelationshipbetweenforeigncitizensorlegalpersonsleviedforcodeofconduct.Inparticular,WTOagre
7、ementonthetaxreflectedinthefollowingareas:????1.Taxationprincipleofnationaltreatment.Namely,non-discriminationprincipleoftaxation.Thisistoday'sinternationalcommunityrecognizedinternationaltaxpractice.Itrequ
