我国加入世贸组织的谈判已经进入到最后阶段，当前我国应从七个方面加紧实施税制改革，以迎接加入WTO的挑战。一是逐步提高宏观税负总水平。目前发达国家的税负总水平即税收总额占GDP的比重一般为30％至40％，西欧和北欧的一些国家更是超过了50％，发展中国家一般为10％至20％ China’s accession to the WTO negotiations have entered the final stage. At present, our country should step up implementation of the tax reform from seven aspects in order to meet the challenge of joining the WTO. First, it will gradually raise the overall macro-tax burden. At present, the overall level of tax burden in developed countries, that is, the total tax revenue accounts for 30% to 40% of the total GDP, more than 50% in some countries in Western Europe and the Nordic countries, and 10% to 20% in developing countries.