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.