随着中美两国就中国加入世界贸易组织达成双边协议，我国入世已指日可待。入世意味着我国将进一步融入经济全球化潮流，不可避免地会对我国税收产生深远的影响。就我国主体税种增值税而言，入世带来的是利弊兼有、冲击与发展共存的际遇。冲击，不可进取关税减让是我国入世的前 With the two countries reached a bilateral agreement on China’s accession to the World Trade Organization, China’s accession to the WTO is just around the corner. WTO accession means that our country will further integrate into the tide of economic globalization and will inevitably have a far-reaching impact on our tax revenue. As far as the VAT for the main types of taxes in our country is concerned, WTO membership will bring about the pros and cons of both coexistence of impact and development. Impact, Incalculable Tariff concessions are China’s accession to the WTO