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Chinas accession to WTO, the adjustment of taxation policy and its impactAbstract: In the upcoming tax adjustments, not only Chinas accession to WTO, with international standards to the rigid constraints, but also to solve Chinas current tax system and economic development, the objective requirements of many contradictions. The tax adjustment and the world of low tax rates, a wide tax base of the tax reform trend is consistent. It is conducive to the promotion of investment and consumption, is conducive to optimizing the economic structure and economic growth pattern is conducive to expanding exports and improving the quality of using foreign capital and thus be able to give new impetus to economic growth, in order to create sustainable growth in fiscal revenue favorable conditions. From a structural point of view, tax adjustments, increases and decreases on different related industries will have different effects. Keywords: accession to WTO; tax policy; adjustments; different effects First, Chinas accession to WTO, the adjustment of taxation policy is imperative Chinas accession to WTO is a gradual process with international standards, but also a modern market economy and the gradual integration process. In this process, will involve the redesign of our tax revenue and adjustments. Efficient, fair, transparent, rule of law, tax adjustments will be our basic policy, the effectiveness of its implementation to ensure the economic development of Chinas accession to the WTO, was played a critical role. (A) by adding WTO requires China to establish a new taxation system in line with international norms In the 50 years of development history, WTO (GATT) has been dedicated to international trade, international investment is relatively fair, stable and fully competitive environment, it established a set of rules system have also been widely accepted by the international community to address the national the relationship between the tax and handle the relationship between foreign citizens or legal persons levied for code of conduct. In particular, WTO agreement on the tax reflected in the following areas: 1. Taxation principle of national treatment. Namely, non-discrimination principle of taxation. This is todays international community recognized international tax practice. It requires a State tax revenue can distinguish objects (that is, the object of taxation) is different and has different taxes, can not afford to taxpayers (that is, the main negative tax) and differences in tax burdens vary. Should be irrespective of the nationality of the taxpayer (in foreign), and sources of funding (domestic and foreign) bear the same tax liability according to law. In a comprehensive understanding of WTO principle of national treatment on taxation, there are several points worth noting: First, the principle involved is mainly indirect taxes, taxes and property taxes for all direct taxes such as national treatment issue, WTO rules are not added specification area. Therefore, in line with international tax norms and Chinas foreign tax treaties signed by the Governments commitment to a comprehensive understanding of tax principle of national treatment. The second is the principle sought is to give the same tax obligations, are not tax discrimination, but they do not distort international trade and international investment, it does not limit based on national policies for foreign investment and imports tax incentives, nor restrictions on domestically-owned or domestic product taxation and tax adjustments. Impossible for any country tax does not reflect the policy, there is no difference there would be no policy. Third, WTO principle of national treatment primarily on the basis of equal consultations by all member states reached an agreement in force, and generally in the agreement are based on the degree of openness of different countries set different transition. 2. MFN principle. It is the main requirements of trade in goods, not only the tax system, tax policy is fair, and requires tax collection, the collection method fair, in order to create an environment for equal competition tariffs. 3. The principle of market opening. In the context of economic globalization, the principle requires that under the system of multilateral negotiations in the WTO on the basis of any State Party to be substantial tariff reductions, elimination of quantitative restrictions and other non-tariff barriers, and without limiting other States Parties of goods and services imports, open their markets. 4. The principle of fair competition. The principle requires the use of market price to participate in international competition, prohibits members from using subsidies or dumping approach. In this regard calls importers, in the interests to be damaged or threatened the use of countervailing or anti-dumping measures, while the formulation of tax policy, especially the implementation of the proposed tax concessions do not undermine the fair competition requirements. 5. The principle of transparency. Requires Member States to publish in newspapers or through the establishment of check points, or notify the WTO and other means, timely disclosure of trade-related laws, regulations, policies and measures as well as with other members of the conclusion of which affect their trade policy agreements. WTO rules also specifically provides that if a member of the need to raise tariffs or other taxes, fees, rates, rates must be published in advance, or may be implemented. 6. The principle of special treatment of developing countries. In the WTO system according to the different circumstances of developing countries set up all sorts of exceptions, such as infant industry protection clause, tariffs could be higher than in developed countries may continue to enjoy GSP can use generous terms and so on, is undoubtedly the WTO in the fairness in the pursuit of an important measure in real terms. In this principle, China could be legal use of their identity, in accordance with national economic development, the actual situation, in general, under the premise of general rules to follow, flexible use of these exceptional offer to win a short transitional period. (B) Our current tax policy has been obviously not suited to the current economic development and the needs of new situation Chinas economy is the principal contradiction, from the macro point of view is primarily the trend of deflation; from microscopic point of view focused on deepening state-owned enterprise reform. Since 1998, China has been implementing the proactive fiscal policy, but has not mobilize the enthusiasm of private investment, which is the current tax policy is not unrelated. 1.1994-year tax reform at the time the case of inflation, have chosen to invest heavily taxed by the policy orientation, have clearly not suited to the current economic situation. In particular, the production-type VAT system, only offset the raw materials, fuel tax contained, rather than offset contained in the purchase of fixed assets tax, is actually double taxation, especially for capital-intensive and technology intensive enterprises repeated collection problems are more prominent, and curb investment, is not conducive to business equipment, upgrading and technological progress. Furthermore, my basic rate of VAT is 17%, if translated into foreign consumption type value-added tax, then the tax rate as high as 23%, to a certain extent, weakened the competitiveness of domestic enterprises. 2. At present I have differences in the tax burden of domestic foreign-funded enterprises have accumulated contradictions in the extent of the need to be addressed. Before accession to WTO, Chinas foreign-invested enterprises and imported equipment to implement a special treatment under the tax policies of domestic enterprises. This is based on Chinas national conditions of service in the open-door policy to adapt to the evolution of the pattern of opening-up strategy formed on the introduction of foreign investment and economic growth in China played an important role in history. But its shortcomings were becoming increasingly evident: First, create differentiated tax preferential policies of tax breaks enjoyed by foreign-funded enterprises face width than the domestic-funded enterprises. According to some accounts, the foreign-funded enterprises within the actual tax burden is lower than 1 / 3 to 1 / 2 or so, making the return on investment of foreign capital are generally higher than the domestic rate of return on investment, resulting in domestic capital investment is constrained, larger foreign-funded domestic-funded enterprises crowding out of state-owned enterprise reform has become an insurmountable obstacle. The second is a serious loss of tax revenue. According to some studies estimate that in 1996, Chinas tax incentives to foreign investors so that the loss of revenue 1,300 billion, in 1997 the figure was about 170 billion yuan. The loss of tax revenue constitutes a major cost of absorbing foreign investment. Third, the design of differentiated tax preferential policies against the backdrop of Chinas high tariff barriers and a large number of non-tariff restrictions exist. Join the WTO, along with a substantial degree of market access, domestic enterprises will face severe pressure from direct competition, if you do not adjust the tax incentives to foreign investors, Chinas enterprises will be more significant competitive disadvantage. 3. Taxes inhibit the unreasonable allocation of national macroeconomic regulation and control of space. Chinas current turnover tax is still based on the tax model as the main taxes, value-added tax, consumption tax, business tax revenue accounted for three turnover tax revenue accounted for more than 60%. Which abnormally high proportion of value added tax revenues, the overall trend of over-reliance on value-added tax, inhibit state financial support for an active industrial policies. Moreover, with foreign-based income tax, compared with Chinas personal income tax and corporate income tax revenues account for only about 15% of the proportion, regulate the function of weak distribution of social wealth. The reality is that the extent of the gap between rich and poor in China in the stunning development. This regard, social capital reduces the marginal efficiency, on the other hand the increase in the relative proportion of the population in poverty also limits social spending, so that the contradiction between accumulation and consumption become more prominent. 4. Tax unclear exacerbated poor government finances, and business overburdened contradiction. According to the survey research shows that the current level of fees is expected to account for all kinds of over 10% of Chinas GDP, while the tax revenue of Chinas total GDP, almost 12%, adding up the total burden of about 22% -25% for , Chinas macro tax burden and not internationally comparable weight (the average age of 90 developing countries in the 20th century, the tax burden is 17%, including social security tax), but the overall burden is not light, will focus on focuses on non-tax burden is. Excessive and arbitrary fees and charges not only become unbearable, but also eroded the tax base, reducing the governments disposable financial resources. Second, Chinas accession to WTO, the main trends of the tax adjustments (A), while the general level of tariff reduction, improvement of national sovereignty and the interests of the tariff protection system 1. And gradually lowering the overall level of bound tariffs at the same time, a reasonable adjustment of the tariff rate structure. According to the relevant WTO agreements, China promised to reduce and bound tariffs in 2004 to 9.5% 9%. Most of the industry, the highest tariff to below 15%, very few can be a period of time to implement the protection of infant industries, the highest tariff also bound 30% or less. On the other hand, with the overall level of tariff reduction, we should pay based on the theory of effective protection and tariff structure theory, using WTO rules to protect domestic infant industries on allowing exceptions, and with the domestic economic structure adjustment and industrial policies combined constantly rationalize the tariff structure, form, from raw materials to intermediate products to the final products, comparative advantages are obvious advantages to the more obvious product product product to the lack of comparative advantage in the steps from low to high tariffs rate structure to reflect differing levels of protection to industry. 2. Vigorously straighten out and the reduction of preferential tariff reduction measures, the progressive unification nominal tariff and the actual tariff. Chinas nominal tariff rate high, but the actual levy rate is low. Although the past two years to combat smuggling and to strengthen collection and management has obviously increased, but the actual amount of tax to the nominal tax rates still apply for the amount of 1 / 4. Mainly because of tariff reduction so many narrow tax base. In the future, the focus of tariff preferences will be gradually tilted to the major support pillar industries in the country up, keeping in mind that foreign-invested enterprises and domestic-funded enterprises in the tariff policy of equal treatment. 3. For a zero rate of export products. Strict implementation of the processing trade, into the bonded zones, export processing zone or designated bonded factories, bonded warehouses bonded management system to the existing no levy and no rebate to levy and rebate. WTO, China will implement the complete zero-rated. 4. Adjust the tax structure, add to the important duties. Industrialized countries, the current total tariff lines are generally more than 10,000, while China is only a total of over 7,000 tariff lines. Therefore, to refine the tax structure and introducing new tariff lines, while addition of some special duties, such as import surcharges, countervailing duties, anti-dumping duties, emergency tariffs. 5. The use of WTO Technical Barriers to Trade Agreement and the SPS agreement provides greater flexibility for involving national security, health, environmental protection products can be by product technical standards and sanitary and quarantine standards for the implementation of differential import tax policies, certain resistance of foreign non-conforming products outside the customs. It is also Japan, Korea and other developed market economy countries are commonly used in international practice. (B) the establishment of sustainable growth to maintain income levels and meet the governments macro-control functions of the tax structure 1. Do not comply with Chinas accession to the WTO rules require that tax policy to clean, adjust and modify, and repeal inconsistent with the principles of anti-dumping and countervailing tax policy. Inconsistent with the principle of national treatment in taxation policies include: (1) The tax burden is higher than domestic products imported products. Such as domestic production and sales of non-duty-free import of agricultural inputs, such as fertilizer, feed, etc. shall be exempted from value-added tax; imports of grain and other agricultural tax rate by 13% of the value-added tax on sales of self-produced grain and other farm products exempt from VAT, engaged in agricultural products buying and selling operating commercial enterprise computing value-added tax can be paid 10% of the purchase price to offset the amount of input tax. (2) on a number of intangible assets, products, imports imposed value-added tax into the country, there may be one of the intangible assets in levying sales tax. The same product mix in the country are generally sold only in accordance with value-added tax or sales tax. Reposted elsewhere in the Research Papers Download (3) limited to the technological transformation of domestic equipment investment tax credit. From July 1, 1999, the domestic-funded enterprises to invest in line with the state industrial policies, technological transformation projects, the acquisition of domestic equipment, may be contained in the VAT invoices total amount of ad valorem duty of 40%, from the purchase of equipment over the previous year the year The new corporate income tax in the credits; then enough credits, you can extend not more than 5-year period, with the new enterprise income tax credits, and credits for investment in home-made device allowed the enterprise would still be able equipment original price per annum. Not in conformity with the agreement on subsidies and countervailing tax policy are: (1) The export performance of tax breaks. The export of products such as foreign-invested enterprises in accordance with the law after the expiry of tax relief if I had met the export value of more than 70% value of enterprise products, and can follow the tax law, corporate income tax rate reduced by half, but the burden of the rate of not less than 10 %. foreign investors re-invest in export business 100% refund of income tax. This kind of export enterprises of special income tax concessions for its exports constitute a direct tax subsidies. (2) foreign companies, enterprises and other economic organizations to Chinese companies and enterprises to provide equipment and technology, from our products for buy-back or deliver products, supplier for reimbursement of the purchase price of the principal and interest, be exempted from withholding tax, may be used as export subsidi