随着我国加入世界贸易组织(以下简称WTO)谈判进程的加快，加入WTO的对策研究特别是相关的税收对策研究成为热点。我们认为，WTO本身对税收的具体要求并不多，主要体现在对税收特别是涉外税收的影响上，这也正是需要研究的重点所在。WTO对涉外税收的影响WTO是当今世界唯一管理多 With the acceleration of the negotiation process of China’s accession to the World Trade Organization (WTO), the research on the countermeasures of WTO accession, especially the related taxation measures, has become a hot topic. In our opinion, the specific requirements of the WTO on the tax itself are not many, mainly reflected in the tax revenue, especially the impact of foreign tax, which is precisely the need to study the key. Impact of WTO on foreign tax revenue WTO is the only management in the world today