加入WTO后我国税收政策的调整及其影响  

On the Adjustment and Influence of Our Tax Policies

作　　者：贺春临[1] 吴姚东 

机构地区：[1]武汉大学商学院世界经济系,湖北武汉430072 [2]国通证券公司研发中心,广东深圳518031

出　　处：《财经研究》2002年第3期17-22,56,共7页Journal of Finance and Economics

摘　　要：我国即将进行的税收调整 ,既是我国加入WTO后要与国际接轨的硬性约束 ,也是解决我国现行税收体制与经济发展诸多矛盾的客观要求。此次的税收调整与世界范围内“低税率、宽税基”的税改趋势是相一致的。它有利于促进投资和消费 ,有利于经济结构的优化和经济增长方式的转变 ,有利于扩大出口和提高利用外资的质量 ,从而能够为经济增长提供新的动力 ,为财政收入的可持续增长创造有利条件。从结构上而言 ,税收调整有增有减 ,对不同的相关行业将会产生不同的影响。The upcoming tax adjustment is both a rigid restraint imposed by international standards with China's accession into WTO to solve various contradictions between the current tax revenue system and economic development. In line with the popular trend objective requirement representative of 'low tax rate & wide ranged tax base' in the world ,this adjustment is favorable for promoting the investment and consumption and to obtain the optimization of economic structure and transition in the mode of economic growth. Also it can help to expand export volume and to improve the quality of exploiting foreign capital.Thus it can offer new motive for our economic growth,and to provide advantages for sustainable increase in fiscal revenue of our country. Structually speaking, the influences exerted by the adjustment in tax revenue may vary from one relevant business to anther.

关 键 词：WTO 税收政策 中国 政策调整 关税 增值税 税收制度 所得税 消费税 

分 类 号：F812.422[经济管理—财政学]