【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。更多还原

【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.更多还原