| WTO与我国税收制度的完善 |
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| 引用本文： | 尚雪琴.WTO与我国税收制度的完善[J].广东海洋大学学报,2004,24(2):39-42. |
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| 作者姓名： | 尚雪琴 |
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| 作者单位： | 湛江海洋大学文法学院,广东,湛江,524088 |
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| 摘 要： | 我国现行的税收制度与WTO的要求存在着税收立法级次偏低等诸多矛盾,为适应WTO的要求,必须完善我国现行的税收制度: 确立我国税收法制改革的基本原则 ;2) 提高税收立法效力层次,增强税收立法的体系化、程序化;3) 加大税收征管力度,维护国家税收权益.
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| 关 键 词： | 税收制度 影响 对策 |
| 文章编号： | 1007-7995(2004)4-0039-04 |
| 修稿时间： | 2004年1月7日 |
WTO and the Perfecting of Legal System of Tax of Our Country |
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| SHANG Xue-qin.WTO and the Perfecting of Legal System of Tax of Our Country[J].Journal of Zhanjiang Ocean University,2004,24(2):39-42. |
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| Authors: | SHANG Xue-qin |
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| Abstract: | There are many contradictions in the tax legislation between our current legal system of tax and the requirement of WTO. For accommodating the requirement of WTO, we should perfect our current legal system of tax: Firstly, Building the basic principle of the innovation of our country tax and legal system of tax. Secondly, Improving the level of the tax legislative effectiveness; Thirdly, Increasing the extent of the tax administering; Vindicating our country tax rights and interests. |
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| Keywords: | WTO |
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