適應(yīng)WTO要求，深化我國稅收改革.pdf

1、對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文適應(yīng)WTO要求，深化我國稅收改革姓名：程峻立申請學(xué)位級別：碩士專業(yè)：國際貿(mào)易指導(dǎo)教師：梁蓓200503015ABSTRACTAfter 15- year- negotiations, China entered WTO finally in Dec.11th 2001.It wasregarded as a new round of development for reforms and

2、opening- up policy. Economicglobalization and a variety of markets not only make us change the mode of economicgrowth, enhance our strength, but also make us realize tax reforms. Our governmentplaned

3、 the eight key tasks for economic development in 2002, including studying newsituation and new cases after entrance of WTO. Currently, various enterprises areaiming at structural adjustment for WTO, including

4、 tax systems, such asimplementation of new Tax Collection and Administration Law, a consumption- basedVAT, integrating two kinds of income tax laws, replacing fee into tax and so forth.GUANGZHOU is the central

5、city of the southern China, which is always viewed as aforerunner in terms of the reforms. The chance of entering WTO was liable to promotethe economic gross and scale, involving the reform

6、s for economy and changes on tax.Accordingly, we are trying to study under title: “how to apply to the game rules of WTOby the way of reforming tax systems and improve tax administration”

7、 so that we candeal with different kinds of changes and problems, lead the works, improve quality ofworks and competitive abilities. The efforts will benefit for the tax reforms.The article is

8、divided into four chapters. Chapter One introduces various stages ofWTO’ s development, including origin, progress, its rules and influence of our taxsystems. Chapter Two, the article explains the relationship be

9、tween WTO and China,especially describing the process of China entering WTO and position of ourgovernment for entering WTO. In Chapter Three, the author analyzes the problems anddifficulties of tax systems

10、 in China in the view of legislation and administrationrespectively. In the last chapter, the author presents relative measures and suggestionsto establish our new tax systems, which contain perfecting