The Influences Brought About on China's Tax Law After China Becoming a Member of WTO

The principles of tariff reduction, treatment of citizens, transparency, etc. which are established by WTO, are closely associated with tax law system of every member state. After China's acceptance to WTO, its tax law system must acknowledge these principles in order to step into the main stream of WTO. Therefore, China must take measures in every respect of tariff adjustment and replacement, tax law system, tax preferential system and tax system reconstruction accordingly. It must improve its tax system construction through improving new type of tax. It must create fair, competitive tax environment through applying the uniformed tax preferential system and raise transparency through standardizing tax system, strengthen the adjusting function through regulating tax construction.