摘要
我国加入ＷＴＯ后的财税政策，尚有许多不适应世贸组织条款要求的问题。因此，作为国家经济调控手段的财税政策，要遵循国际经贸准则，尽快从财税制度立法、政府宏观经济调控、提高市场开放程度和创造国内外企业平等竞争的环境等方面进行调整，以期达到符合ＷＴＯ运行机制的要求，促进国家对外贸易的正常运转和注意与世界经济一体化的内容接轨。
Although China has joined the WTO, there are still a lot of problems existing in our financial taxation policies which don't conform to the requirements of the WTO clauses. Therefore, the fiscal taxation policies, as the national economic control measure should be ad-justed as soon as possible in the aspects of fiscal taxation rules legislation, government macroeconomic control, market openness improvement and equally competitive environment cre-ation for domestic or foreign-in vested enterprises, etc. in compliance with international econo-my and trade rules to meet the requirements of WTO operational rules, improve the normal operation of national foreign trade and keep its content consistent with the world economy integrity.
出处
《黑龙江科技学院学报》
CAS
2001年第4期56-59,共4页
Journal of Heilongjiang Institute of Science and Technology
