2003•Journal of Anhui University of TechnologyRequires access

The Trend of Our Tax Policy in the Frame of WTO

Geng Zheng-ping

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Abstract

After entering WTO, our import duty will be raised, and the export drawback will increase the financial load. To adjust the direction of tax policy, we must make full use of exceptional items, implement the principles of people treatment, use the stipulation of the counter-dump reasonably, safeguard our country's benefit, standardize the export tax policy, encourage the exportation, foster the national cooperation, unify the in-and-out tax system, optimize the tax rate of income tax and establish the equal environment for tax burden.

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What this paper is about

After entering WTO, our import duty will be raised, and the export drawback will increase the financial load. To adjust the direction of tax policy, we must make full use of exceptional items, implement the principles of people treatment, use the stipulation of the counter-dump reasonably, safeguard our country's benefit, standardize the export tax policy, encourage the exportation, foster the national cooperation, unify the in-and-out tax system, optimize the tax rate of income tax and establish the equal environment for tax burden.

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Available abstract

After entering WTO, our import duty will be raised, and the export drawback will increase the financial load. To adjust the direction of tax policy, we must make full use of exceptional items, implement the principles of people treatment, use the stipulation of the counter-dump reasonably, safeguard our country's benefit, standardize the export tax policy, encourage the exportation, foster the national cooperation, unify the in-and-out tax system, optimize the tax rate of income tax and establish the equal environment for tax burden.

Key concepts: Stipulation, Exportation, Value-added tax, Business, Tax policy, Duty, Indirect tax, International economics

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