| WTO规则与中国税制改革及保护 |
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| 引用本文： | 宋才发. WTO规则与中国税制改革及保护[J]. 嘉应学院学报, 2004, 22(1): 23-29 |
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| 作者姓名： | 宋才发 |
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| 作者单位： | 中央民族大学,法学院,北京,100081 |
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| 基金项目： | 国家“2 1 1”工程“十五”建设重点项目,教重办 [2 0 0 2 ]第 2号，国家民委 2 0 0 2年重点项目 ,民委发 [2 0 0 2 ]1 2 7号 |
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| 摘 要： | WTO是独立于联合国的永久性国际组织,中国加入WTO组织带来了税收结构的深刻变化。必须遵循WTO基本原则进一步完善中国税收征管制度,建立与WTO规则相适应的税制结构和运行机制。对国际避税行为要有正确的认识和积极的防范措施。依据WTO规则的要求和中国有关法律法规的规定,对于纳税人和税务机关的违法侵权行为,必须依法认定并惩处。
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| 关 键 词： | WTO规则 税收结构 税收征管 运行机制 税制改革 |
| 文章编号： | 1006-642X(2004)01-0023-07 |
| 修稿时间： | 2003-11-08 |
The WTO Regulations and the Reform and Protection of Taxation System in China |
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| SONG Cai-fa. The WTO Regulations and the Reform and Protection of Taxation System in China[J]. Journal of Jiaying University, 2004, 22(1): 23-29 |
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| Authors: | SONG Cai-fa |
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| Abstract: | WTO is a permanent international organization independent from the UN, and entering WTO of China has brought great changes to tax structure. Tax collection system must be perfected further according to the principle of WTO and the structure and working mechanism of taxation must be established in accordance with WTO regulations. The correct understanding and positive safeguarding measures should be taken on the international tax evasion. The illegal tort act of the taxpayers and tax authorities must be maintained and punished according to the requirements of WTO regulations and provisions of Chinese legal rules concerned. |
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| Keywords: | WTO regulations tax structure tax collection system working mechanism reform of taxation |
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