世贸组织是一个独立于联合国的永久性国际组织。世贸组织的主要职能是：组织实施各项贸易协定；为个成员提供多边贸易谈判场所，并为多边谈判结果提供框架；解决成员间发生的贸易争端；对个成员的贸易政策与法规进行定期审议；协调与国际货币基金组织、世界银行的关系。
从法律角度来看，加入WTO意味着可以享受其规定的各项权利，但是也必须履行WTO规定的各项义务。因此，为了充分利用这些有利条件和权利，并遵守WTO的各项义务，必须对我国法律制度进行改革和完善。加入WTO对我国现行法律特别是税法的影响具有重要的现实意义。
税法体系是指一个国家不同效力层次的税收法律规范有机联系而构成的统一整体。加人WTO后，我国的税法体系受到了重大的影响。我国现行税法体系基本上是在1994年税法改革的基础上发展起来的。本文通过首先简单介绍了加入WTO前的税法体系与加入WTO后的税法体系。然后对加入WTO前后税法体制进行了对比，从而进一步阐述加入WTO对我国税法体系的影响。并寻求在辨证中找倒未来中国税法体系的发展路线。
译文:
Abstract:Tax Law Reform
WTO is a permanent international organization independent from United Nations. The primary functions of WTO include the organizing the implement of the Plurilateral Trade Agreement; providing a forum for negotiations among members in multilateral trade relations and framework for multilateral negotiation result; settling the trade disputes between members; reviewing the trade policy and legislation periodically; coordinating the relations with the IMF and World Bank.
From the standpoint of the law, China’s entry into WTO means China should perform all the duties set by WTO while enjoying all the rights.
Therefore, in order to make full use of these advantages and rights, and comply with the obligations regulated by WTO, the legal system of our country must be reformed and perfected. The accession to WTO has significant meaning of reality for Chinese present law, especially tax law.
Tax system is a unified whole which combines tax laws originated from different legal norm. China’s accession to WTO has an influential impact on Chinese tax system. Basically, Chinese present tax system is based on the tax reform in 1994.
In this text, I would firstly give a brief introduction about the tax law system before and after the entry to WTO, and then, a comparison is made about the two for expounding deeply the influence on Chinese tax system, and finally seeking for a Chinese way on tax law system by dialectics.