入世将使我国经济社会生活的各个领域都面临新的挑战，作为担负着财政职能和调控职能的国家税收，必须在税制、管理体制、队伍建设、税收环境等方面加快改革步伐，以适应入世的新形势。 入世对税收的影响 现行执法体制和人们法治观念上平等规则的缺位首先受到冲撞。入世的国家 As China’s accession to the WTO will face new challenges in all fields of economic and social life, as a state tax revenue bearing the functions of finance and control, it is necessary to speed up the pace of reform in the fields of taxation system, management system, team building and taxation environment in order to adapt to the WTO accession New trend. Impact of WTO Entry on Taxation The absence of equality rules in the current law enforcement system and people’s concept of rule of law first came under fire. WTO accession country