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外文参考文献

China'saccessiontoWTO,theadjustmentoftaxationpolicyanditsimpact

Abstract:

Intheupcomingtaxadjustments,notonlyChina'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

    China'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