“入世”初期，中国税收有出现暂时萎缩的可能 ──按照ＷＴＯ的原则与规定，我国在加入ＷＴＯ后，除了可享受相应的权利外，还应承担相应的义务。这些义务具体为：削减进口关税；逐步取消非关税措施；开放服务贸易；加强知识产权保护；放宽对外商投资的限制以及增加贸易政策的 In the early stage of “accession to the WTO”, there is a possibility that China’s tax revenue may temporarily shrink. In accordance with the principles and provisions of WTO, China’s accession to the WTO should, in addition to its corresponding rights, bear the corresponding obligations. These obligations are specifically: the reduction of import tariffs; the gradual removal of non-tariff measures; the liberalization of trade in services; the strengthening of intellectual property protection; the relaxation of restrictions on foreign investment and the increase of trade policy