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加入WTO,标志着我国对外开放进入一个新阶段。入世是改革开放的中国和经济日益全球化的国际社会的共同选择。从长远看,它不仅有利于中国的经济发展,而且有利于中国社会的现代化进程。社会结构的转型必将带来社会整合方式和政府管理方式的全面调整。入世,企业会面临严峻挑战,但政府受到的冲击最大。作为国家职能和政府调控手段的税收必须重新进行角色定位,以适应入世要求。
The accession to the WTO marks a new stage in which our country is open to the outside world. China’s accession to WTO is the common choice of the reform and opening up of China and the increasingly globalized international economy. In the long run, it not only benefits China’s economic development, but also benefits the process of the modernization of Chinese society. The transformation of social structure will inevitably bring about an overall adjustment of social integration and government management. After joining the WTO, enterprises will face serious challenges, but the government has been hit the most. Taxation, as a function of state functions and a means of government regulation and control, must be re-established in order to meet the requirements of accession to the WTO.