中国即将成为世界贸易组织成员国。世贸组织的规则中有关财税方面的规范性文件将自然成为我国财税法的新的法律渊源。然而,这些新渊源的主要内容与现行财税法存在着某些具体制度层面上的冲突,必须消除冲突,使中国财税法新旧渊源协调统一,并按照中国市场经济体制和世贸组织规则的要求进一步完善和发展我国财税法律制度。 China will soon become a member of the World Trade Organization. The normative documents on finance and tax in the WTO rules will naturally become the new legal source of our fiscal and tax laws. However, there are some specific institutional-level conflicts between the main contents of these new origins and the current taxation laws. We must eliminate conflicts and harmonize the old sources and the new ones in China’s taxation law, and further improve it in accordance with the requirements of China’s market economy system and the WTO rules And the development of China’s taxation legal system.