There are many shortcomings for us to meet the challenge of WTO in our current tax system. Therefore,according to the conditions of ourselves,the current tax system should be reformed and perfected,tariff,value-added tax,tax preference,policy of scientific tax and personal income tax should adjusted and reformed in order to meet the needs of the rules of WTO.
There exists many conflicts among Chinese foreign tax law,international tax convention and WTO regulations,esp. in the aspect of income tax and custom duties,such as jurisdiction of tax,tax preference,prevention of international tax avoidance and international taxation agreement.