On the adjustment and perfection of our tax systems with the frame of WTO

After our country's entering WT0,tax revenue should abide by the following six principles:most favored nation treatment,citizen treatment,tariff diminution,anti-dumping,and-subsidy,transparency,and six exceptions.According to these principles,firstly,we should adjust tariff policies to gradually reduce the general tariff level.Furthermore,we should liquidate the policies of duty reduction and exemption preference.Secondly,export tax reimbursement rate and range should also be regulated so as to perfect value added tax and unify tax system.Thirdly,we should also reform personnel income tax and start to collect society security tax,inheritance tax and gift tax as soon as possible.Finally,tax reform should be strengthened in order to lessen the burden of tax payers.It is necessary for us to deepen the reform of tax collection.At the same time,the modern tax administration should also be reinforced.