| 经济全球化中我国税收制度的调整与完善 |
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| 引用本文： | 李颖,李伟.经济全球化中我国税收制度的调整与完善[J].天津工程师范学院学报,2004,14(1):81-83. |
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| 作者姓名： | 李颖 李伟 |
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| 作者单位： | 天津财经学院,天津,300222 |
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| 摘 要： | 经济全球化已经带来税收国际化,在这种趋势下必然对各国的税收制度产生重大影响。我国有些税收制度已经不能顺应经济全球化趋势,不符合国际惯例,与WTO规则存在着冲突.文章以经济全球化为背景,对我国现行税收制度存在的问题进行研究,进而提出调整与完善我国税收制度的对策。
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| 关 键 词： | 经济全球化 世界贸易组织 税收制度 |
| 文章编号： | 1008-5718(2004)01-0081-03 |
| 修稿时间： | 2003年7月18日 |
China's taxation system adjustment and perfectibility under the economic globalization |
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| LI Ying,LI Wei.China''''s taxation system adjustment and perfectibility under the economic globalization[J].Journal of Tianji University of Technology and Education,2004,14(1):81-83. |
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| Authors: | LI Ying LI Wei |
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| Abstract: | Economic globalization has led to taxation globalization, so it must have effect on all countries' taxation system. Some of China's taxation system can't follow the economic globalization, can't accord with the international tradition and conflict with WTO regulation. This article discusses problems of China's current taxation system under the economic globalization and proposes countermeasures to adjust and perfect China's taxation system. |
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| Keywords: | economic globalization WTO taxation system |
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