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我国加入WTO后，市场开放程度将进一步加大，外资企业将大量增加。在涉外企业的税收管理中，反避税是一项重要工作。深入开展反避税问题的研究，对减少税收流失、创造公平合理的税收环境将起到积极的促进作用。加入WTO，意味着我国将执行WTO的国民待遇原则、开放市场原则、可预
After China’s accession to the WTO, the degree of market opening will further increase and foreign-funded enterprises will increase substantially. Anti-tax avoidance is an important task in the tax administration of foreign-related enterprises. Studying anti-tax avoidance issues in depth will play a positive role in reducing tax losses and creating a fair and reasonable tax environment. The accession to the WTO means that our country will implement the principle of national treatment of the WTO and the principle of opening up the market.