论文部分内容阅读
为了适应所有制的“非国家化”和经济体制向市场经济转化,1990年6月苏联最高苏维埃批准了《苏维埃社会主义联盟企业、联合公司和纺织税法》。在这部税法中规定对各类企业开征利润税、周转税、进出口税、集体农庄庄员劳动报酬基金税、消费基金增长税和收入税。其中的利润税、大体相当于一般企业所得税,列入新税法第一章,位居周转税之前,受到了重视。本文试图对苏联新税法中利润税的税制结构和主要规定,作一些初步分析。一、苏联利润税的税制结构特点
In order to adapt to the “non-nationalization” of ownership and the transformation of the economic system into a market economy, the Supreme Soviet of the Soviet Union in June 1990 approved the “Soviet Socialist Union Enterprise, Joint Venture and Textile Tax Law.” In this tax law, various types of enterprises are required to impose profit tax, turnover tax, import and export tax, labor compensation fund tax of collective farm workers, growth tax of consumer funds and income tax. One of the profits tax, roughly equivalent to the general corporate income tax, included in Chapter One of the new tax law, before the turnover tax, has been given priority. This article attempts to make some preliminary analyzes of the tax structure and the main provisions of the profit tax in the new tax code of the Soviet Union. First, the tax structure of the Soviet Union’s profit tax structure