外文参考文献Word文档格式.docx

外文参考文献Word文档格式.docx

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saccessiontoWTO,withinternationalstandardstotherigidconstraints,butalsotosolveChina'

scurrenttaxsystemandeconomicdevelopment,theobjectiverequirementsofmanycontradictions.Thetaxadjustmentandtheworldof"

lowtaxrates,awidetaxbase"

ofthetaxreformtrendisconsistent.Itisconducivetothepromotionofinvestmentandconsumption,isconducivetooptimizingtheeconomicstructureandeconomicgrowthpatternisconducivetoexpandingexportsandimprovingthequalityofusingforeigncapitalandthusbeabletogivenewimpetustoeconomicgrowth,inordertocreatesustainablegrowthinfiscalrevenuefavorableconditions.Fromastructuralpointofview,taxadjustments,increasesanddecreasesondifferentrelatedindustrieswillhavedifferenteffects.

Keywords:

:

accessiontoWTO;

taxpolicy;

adjustments;

differenteffects

First,China'

saccessiontoWTO,theadjustmentoftaxationpolicyisimperative

China'

saccessiontoWTOisagradualprocesswithinternationalstandards,butalsoamodernmarketeconomyandthegradualintegrationprocess.Inthisprocess,willinvolvetheredesignofourtaxrevenueandadjustments.Efficient,fair,transparent,ruleoflaw,taxadjustmentswillbeourbasicpolicy,theeffectivenessofitsimplementationtoensuretheeconomicdevelopmentofChina'

saccessiontotheWTO,wasplayedacriticalrole.

（A）byaddingWTOrequiresChinatoestablishanewtaxationsysteminlinewithinternationalnorms

Inthe50yearsofdevelopmenthistory,WTO（GATT）hasbeendedicatedtointernationaltrade,internationalinvestmentisrelativelyfair,stableandfullycompetitiveenvironment,itestablishedasetofrulessystemhavealsobeenwidelyacceptedbytheinternationalcommunitytoaddressthenationaltherelationshipbetweenthetaxandhandletherelationshipbetweenforeigncitizensorlegalpersonsleviedforcodeofconduct.Inparticular,WTOagreementonthetaxreflectedinthefollowingareas:

1.Taxationprincipleofnationaltreatment.Namely,non-discriminationprincipleoftaxation.Thisistoday'

sinternationalcommunityrecognizedinternationaltaxpractice.ItrequiresaStatetaxrevenuecandistinguishobjects（thatis,theobjectoftaxation）isdifferentandhasdifferenttaxes,cannotaffordtotaxpayers（thatis,themainnegativetax）anddifferencesintaxburdensvary.Shouldbeirrespectiveofthenationalityofthetaxpayer（inforeign）,andsourcesoffunding（domesticandforeign）bearthesametaxliabilityaccordingtolaw.

InacomprehensiveunderstandingofWTOprincipleofnationaltreatmentontaxation,thereareseveralpointsworthnoting:

First,theprincipleinvolvedismainlyindirecttaxes,taxesandpropertytaxesforalldirecttaxessuchasnationaltreatmentissue,WTOrulesarenotaddedspecificationarea.Therefore,inlinewithinternationaltaxnormsandChina'

sforeigntaxtreatiessignedbytheGovernment'

scommitmenttoacomprehensiveunderstandingoftaxprincipleofnationaltreatment.Thesecondistheprinciplesoughtistogivethesametaxobligations,arenottaxdiscrimination,buttheydonotdistortinternationaltradeandinternationalinvestment,itdoesnotlimitbasedonnationalpoliciesforforeigninvestmentandimportstaxincentives,norrestrictionsondomestically-ownedordomesticproducttaxationandtaxadjustments.Impossibleforanycountrytaxdoesnotreflectthepolicy,thereisnodifferencetherewouldbenopolicy.Third,WTOprincipleofnationaltreatmentprimarilyonthebasisofequalconsultationsbyallmemberstatesreachedanagreementinforce,andgenerallyintheagreementarebasedonthedegreeofopennessofdifferentcountriessetdifferenttransition.

2.MFNprinciple.Itisthemainrequirementsoftradeingoods,notonlythetaxsystem,taxpolicyisfair,andrequirestaxcollection,thecollectionmethodfair,inordertocreateanenvironmentforequalcompetitiontariffs.

3.Theprincipleofmarketopening.Inthecontextofeconomicglobalization,theprinciplerequiresthatunderthesystemofmultilateralnegotiationsintheWTOonthebasisofanyStatePartytobesubstantialtariffreductions,eliminationofquantitativerestrictionsandothernon-tariffbarriers,andwithoutlimitingotherStatesPartiesofgoodsandservicesimports,opentheirmarkets.

4.Theprincipleoffaircompetition.Theprinciplerequirestheuseofmarketpricetoparticipateininternationalcompetition,prohibitsmembersfromusingsubsidiesordumpingapproach.Inthisregardcallsimporters,intheintereststobedamagedorthreatenedtheuseofcountervailingoranti-dumpingmeasures,whiletheformulationoftaxpolicy,especiallytheimplementationoftheproposedtaxconcessionsdonotunderminethefaircompetitionrequirements.

5.Theprincipleoftransparency.RequiresMemberStatestopublishinnewspapersorthroughtheestablishmentofcheckpoints,ornotifytheWTOandothermeans,timelydisclosureoftrade-relatedlaws,regulations,policiesandmeasuresaswellaswithothermembersoftheconclusionofwhichaffecttheirtradepolicyagreements.WTOrulesalsospecificallyprovidesthatifamemberoftheneedtoraisetariffsorothertaxes,fees,rates,ratesmustbepublishedinadvance,ormaybeimplemented.

6.Theprincipleofspecialtreatmentofdevelopingcountries.IntheWTOsystemaccordingtothedifferentcircumstancesofdevelopingcountriessetupallsortsofexceptions,suchasinfantindustryprotectionclause,tariffscouldbehigherthanindevelopedcountriesmaycontinuetoenjoyGSPcanuse"

generousterms"

andsoon,isundoubtedlytheWTOinthefairnessinthepursuitofanimportantmeasureinrealterms.Inthisprinciple,Chinacouldbe"

legal"

useoftheiridentity,inaccordancewithnationaleconomicdevelopment,theactualsituation,ingeneral,underthepremiseofgeneralrulestofollow,flexibleuseofthese"

exceptional"

offertowinashorttransitionalperiod.

（B）Ourcurrenttaxpolicyhasbeenobviouslynotsuitedtothecurrenteconomicdevelopmentandtheneedsofnewsituation

seconomyistheprincipalcontradiction,fromthemacropointofviewisprimarilythetrendofdeflation;

frommicroscopicpointofviewfocusedondeepeningstate-ownedenterprisereform.Since1998,Chinahasbeenimplementingtheproactivefiscalpolicy,buthasnotmobilizetheenthusiasmofprivateinvestment,whichisthecurrenttaxpolicyisnotunrelated.

1.1994-yeartaxreformatthetimethecaseofinflation,havechosentoinvestheavilytaxedbythepolicyorientation,haveclearlynotsuitedtothecurrenteconomicsituation.Inparticular,theproduction-typeVATsystem,onlyoffsettherawmaterials,fueltaxcontained,ratherthanoffsetcontainedinthepurchaseoffixedassetstax,isactuallydoubletaxation,especiallyforcapital-intensiveandtechnologyintensiveenterprisesrepeatedcollectionproblemsaremoreprominent,andcurbinvestment,isnotconducivetobusinessequipment,upgradingandtechnologicalprogress.Furthermore,mybasicrateofVATis17%,iftranslatedintoforeign"

consumptiontype"

value-addedtax,thenthetaxrateashighas23%,toacertainextent,weakenedthecompetitivenessofdomesticenterprises.

2.AtpresentIhavedifferencesinthetaxburdenofdomesticforeign-fundedenterpriseshaveaccumulatedcontradictionsintheextentoftheneedtobeaddressed.BeforeaccessiontoWTO,China'

sforeign-investedenterprisesandimportedequipmenttoimplementaspecialtreatmentunderthetaxpoliciesofdomesticenterprises.ThisisbasedonChina'

snationalconditionsofserviceintheopen-doorpolicytoadapttotheevolutionofthepatternofopening-upstrategyformedontheintroductionofforeigninvestmentandeconomicgrowthinChinaplayedanimportantroleinhistory.Butitsshortcomingswerebecomingincreasinglyevident:

First,createdifferentiatedtaxpreferentialpoliciesoftaxbreaksenjoyedbyforeign-fundedenterprisesfacewidththanthedomestic-fundedenterprises.Accordingtosomeaccounts,theforeign-fundedenterpriseswithintheactualtaxburdenislowerthan1/3to1/2orso,makingthereturnoninvestmentofforeigncapitalaregenerallyhigherthanthedomesticrateofreturnoninvestment,resultingindomesticcapitalinvestmentisconstrained,largerforeign-fundeddomestic-fundedenterprises"

crowdingout"

ofstate-ownedenterprisereformhasbecomeaninsurmountableobstacle.Thesecondisaseriouslossoftaxrevenue.Accordingtosomestudiesestimatethatin1996,China'

staxincentivestoforeigninvestorssothatthelossofrevenue1,300billion,in1997thefigurewasabout170billionyuan.Thelossoftaxrevenueconstitutesamajorcostofabsorbingforeigninvestment.Third,thedesignofdifferentiatedtaxpreferentialpoliciesagainstthebackdropofChina'

shightariffbarriersandalargenumberofnon-tariffrestrictionsexist.JointheWTO,alongwithasubstantialdegreeofmarketaccess,domesticenterpriseswillfaceseverepressurefromdirectcompetition,ifyoudonotadjustthetaxincentivestoforeigninvestors,China'

senterpriseswillbemoresignificantcompetitivedisadvantage.

3.Taxesinhibittheunreasonableallocationofnationalmacroeconomicregulationandcontrolofspace.China'

scurrentturnovertaxisstillbasedonthetaxmodelasthemaintaxes,value-addedtax,consumptiontax,businesstaxrevenueaccountedforthreeturnovertaxrevenueaccountedformorethan60%.Whi