“入世”不可避免地将遇到发达 国家经典优势的挑战，“入世”同时也将给我国在世界范围内充分利用资金、市场优势、合理配置资源创造更广泛的空间和更多的发展机遇。税收工作应当紧紧抓住“入世”这一契机，把我国税收建设，推向一个更高的阶段。在承诺关税减让的基础上，积极 “Joining the WTO” will inevitably encounter the classic advantages of the developed countries. The accession to the WTO will also give our country full use of capital and market advantages and rational allocation of resources to create broader space and more development opportunities for our country. Tax revenue work should firmly grasp the opportunity of “joining the WTO” and push tax revenue construction in our country to a higher stage. On the basis of the commitment to tariff concessions, active