入世后我国税制改革的方向  

Direction of tax system reform after China's entry into WTO

作　　者：罗红[1] 张锴[2] 

机构地区：[1]安徽省委党校经管教研部,安徽合肥230022 [2]合肥学院经济系,安徽合肥230022

出　　处：《华东经济管理》2002年第5期119-120,共2页East China Economic Management

摘　　要：中国加入WTO后 ,意味着将进入经济全球一体化 ,这就要求税制必须按照WTO的规则 ,与国际税收惯例取得一致。本文着重从进一步完善关税、企业所得税、个人所得税、增值税 ,提高出口退税率 ,加快费改税步伐等方面 ,对我国入世后 ,如何加快和深化税制改革进行全方位的思考。It means that China becomes one part of economic globalization after China's entry into WTO. As a result, the tax system of China must be in keeping with international practice of tax system according to WTO's regulation. It is fully discussed in the paper how to quicken and deepen tax system reform from the aspects of improving the system of tariff, business income tax, personal income tax and value-added tax, increasing the rate of refund of export tax, and speeding up the replacement of administrative fees by tax ('fees to tax') after China's entry into WTO.

关 键 词：入世 税制改革 国民待遇 关税 个人所得税 增值税 费改税 中国 

分 类 号：F812.42[经济管理—财政学]