Adaptation to the WTO Requirement in Equal Competition and Our Tax System Adjustment

Equal competition is the basic principle of WTO, it can be shown in the WTO rules and clauses. In terms of taxation, it requires to balance the tax burden to create an equal competitive tax environment. Although our tax system creates a good outer environment, the gaps are still existing when we compare it with the WTO requirements and rules. After WTO entry, our tax system should be adjusted according to the WTO requirements of equal competition, and we should focus on the imperfect aspects in the equal tax burden of our tax system.