加入WTO对我国涉外税收征管的冲击及对策思考  

Challenge And Countermeasure Of Taxation System Concerning Foreign Businesses Collection After Entering WTO

作　　者：邓卫卫[1] 

机构地区：[1]沈阳工业学院社会科学部,辽宁沈阳110016

出　　处：《辽宁财专学报》2003年第6期22-24,共3页Liaoning Financial College Journal

摘　　要：加入WTO使中国更快地融入到全球经济一体化的进程当中,涉外税收征管也必须和国际惯例接轨,这是形势发展的需要。然而我国现行涉外税收征管仍存在制度不完善、征管体制不规范、征管质量低下等问题,这是与WTO原则要求不符的,也是与我国开放型市场经济发展的要求不相符合的,所以,我国涉外税收征管制度改革势在必行。Entering WTO makes China integrated quickly into the global economy and taxation system concem-ing foreign businesses Collection must be fit for international rules, which is required by the situation. Now our tax-ation system concerning foreign businesses collection has still many problems, for example , imperfect collection regulation not standardized collecting system and low collection quality . These problems are not fit for WTO rules and our market economy development so we must reform our taxation sy...

关 键 词：WTO 涉外税收征管 中国 征管体制 征管质量 市场经济 

分 类 号：F812.42[经济管理—财政学]