1、外文参考文献Chinas accession to WTO, the adjustment of taxation policy and its impactAbstract: In the upcoming tax adjustments, not only Chinas accession to WTO, with international standards to the rigid constraints, but also to solve Chinas current tax system and economic development, the objective requi
2、rements of many contradictions. The tax adjustment and the world of low tax rates, a wide tax base of the tax reform trend is consistent. It is conducive to the promotion of investment and consumption, is conducive to optimizing the economic structure and economic growth pattern is conducive to expa
3、nding exports and improving the quality of using foreign capital and thus be able to give new impetus to economic growth, in order to create sustainable growth in fiscal revenue favorable conditions. From a structural point of view, tax adjustments, increases and decreases on different related indus
4、tries will have different effects. Keywords: accession to WTO; tax policy; adjustments; different effects First, Chinas accession to WTO, the adjustment of taxation policy is imperative Chinas accession to WTO is a gradual process with international standards, but also a modern market economy and th
5、e gradual integration process. In this process, will involve the redesign of our tax revenue and adjustments. Efficient, fair, transparent, rule of law, tax adjustments will be our basic policy, the effectiveness of its implementation to ensure the economic development of Chinas accession to the WTO
6、, was played a critical role. (A) by adding WTO requires China to establish a new taxation system in line with international norms In the 50 years of development history, WTO (GATT) has been dedicated to international trade, international investment is relatively fair, stable and fully competitive e
7、nvironment, it established a set of rules system have also been widely accepted by the international community to address the national the relationship between the tax and handle the relationship between foreign citizens or legal persons levied for code of conduct. In particular, WTO agreement on th
8、e tax reflected in the following areas: 1. Taxation principle of national treatment. Namely, non-discrimination principle of taxation. This is todays international community recognized international tax practice. It requires a State tax revenue can distinguish objects (that is, the object of taxatio
9、n) is different and has different taxes, can not afford to taxpayers (that is, the main negative tax) and differences in tax burdens vary. Should be irrespective of the nationality of the taxpayer (in foreign), and sources of funding (domestic and foreign) bear the same tax liability according to la
10、w. In a comprehensive understanding of WTO principle of national treatment on taxation, there are several points worth noting: First, the principle involved is mainly indirect taxes, taxes and property taxes for all direct taxes such as national treatment issue, WTO rules are not added specification
11、 area. Therefore, in line with international tax norms and Chinas foreign tax treaties signed by the Governments commitment to a comprehensive understanding of tax principle of national treatment. The second is the principle sought is to give the same tax obligations, are not tax discrimination, but
12、 they do not distort international trade and international investment, it does not limit based on national policies for foreign investment and imports tax incentives, nor restrictions on domestically-owned or domestic product taxation and tax adjustments. Impossible for any country tax does not refl
13、ect the policy, there is no difference there would be no policy. Third, WTO principle of national treatment primarily on the basis of equal consultations by all member states reached an agreement in force, and generally in the agreement are based on the degree of openness of different countries set
14、different transition. 2. MFN principle. It is the main requirements of trade in goods, not only the tax system, tax policy is fair, and requires tax collection, the collection method fair, in order to create an environment for equal competition tariffs. 3. The principle of market opening. In the con
15、text of economic globalization, the principle requires that under the system of multilateral negotiations in the WTO on the basis of any State Party to be substantial tariff reductions, elimination of quantitative restrictions and other non-tariff barriers, and without limiting other States Parties
16、of goods and services imports, open their markets. 4. The principle of fair competition. The principle requires the use of market price to participate in international competition, prohibits members from using subsidies or dumping approach. In this regard calls importers, in the interests to be dama
17、ged or threatened the use of countervailing or anti-dumping measures, while the formulation of tax policy, especially the implementation of the proposed tax concessions do not undermine the fair competition requirements. 5. The principle of transparency. Requires Member States to publish in newspape
18、rs or through the establishment of check points, or notify the WTO and other means, timely disclosure of trade-related laws, regulations, policies and measures as well as with other members of the conclusion of which affect their trade policy agreements. WTO rules also specifically provides that if
19、a member of the need to raise tariffs or other taxes, fees, rates, rates must be published in advance, or may be implemented. 6. The principle of special treatment of developing countries. In the WTO system according to the different circumstances of developing countries set up all sorts of exceptio
20、ns, such as infant industry protection clause, tariffs could be higher than in developed countries may continue to enjoy GSP can use generous terms and so on, is undoubtedly the WTO in the fairness in the pursuit of an important measure in real terms. In this principle, China could be legal use of t
21、heir identity, in accordance with national economic development, the actual situation, in general, under the premise of general rules to follow, flexible use of these exceptional offer to win a short transitional period. (B) Our current tax policy has been obviously not suited to the current economi
22、c development and the needs of new situation Chinas economy is the principal contradiction, from the macro point of view is primarily the trend of deflation; from microscopic point of view focused on deepening state-owned enterprise reform. Since 1998, China has been implementing the proactive fisca
23、l policy, but has not mobilize the enthusiasm of private investment, which is the current tax policy is not unrelated. 1.1994-year tax reform at the time the case of inflation, have chosen to invest heavily taxed by the policy orientation, have clearly not suited to the current economic situation. I
24、n particular, the production-type VAT system, only offset the raw materials, fuel tax contained, rather than offset contained in the purchase of fixed assets tax, is actually double taxation, especially for capital-intensive and technology intensive enterprises repeated collection problems are more
25、prominent, and curb investment, is not conducive to business equipment, upgrading and technological progress. Furthermore, my basic rate of VAT is 17%, if translated into foreign consumption type value-added tax, then the tax rate as high as 23%, to a certain extent, weakened the competitiveness of
26、domestic enterprises. 2. At present I have differences in the tax burden of domestic foreign-funded enterprises have accumulated contradictions in the extent of the need to be addressed. Before accession to WTO, Chinas foreign-invested enterprises and imported equipment to implement a special treatm
27、ent under the tax policies of domestic enterprises. This is based on Chinas national conditions of service in the open-door policy to adapt to the evolution of the pattern of opening-up strategy formed on the introduction of foreign investment and economic growth in China played an important role in
28、 history. But its shortcomings were becoming increasingly evident: First, create differentiated tax preferential policies of tax breaks enjoyed by foreign-funded enterprises face width than the domestic-funded enterprises. According to some accounts, the foreign-funded enterprises within the actual
29、tax burden is lower than 1 / 3 to 1 / 2 or so, making the return on investment of foreign capital are generally higher than the domestic rate of return on investment, resulting in domestic capital investment is constrained, larger foreign-funded domestic-funded enterprises crowding out of state-owne
30、d enterprise reform has become an insurmountable obstacle. The second is a serious loss of tax revenue. According to some studies estimate that in 1996, Chinas tax incentives to foreign investors so that the loss of revenue 1,300 billion, in 1997 the figure was about 170 billion yuan. The loss of ta
31、x revenue constitutes a major cost of absorbing foreign investment. Third, the design of differentiated tax preferential policies against the backdrop of Chinas high tariff barriers and a large number of non-tariff restrictions exist. Join the WTO, along with a substantial degree of market access, d
32、omestic enterprises will face severe pressure from direct competition, if you do not adjust the tax incentives to foreign investors, Chinas enterprises will be more significant competitive disadvantage. 3. Taxes inhibit the unreasonable allocation of national macroeconomic regulation and control of space. Chinas current turnover tax is still based on the tax model as the main taxes, value-added tax, consumption tax, business tax revenue accounted for three turnover tax revenue accounted for more than 60%. Whi
