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90年代以来,特别是1993～1994年间,俄罗斯对有关进口规定作出一系列修改,形成了目前这套包括税收、许可证和“达标证明”的进口制度及冗杂的海关货物通关手续。 一、进口制度 1、关税:俄罗斯对进口商品同时征收关税、消费税和增值税。工业品关税为1～25％。征税基数为包括商品运输和保险费在内的商品总价。据报道,俄对外经济关系部正在研究逐步降低俄工业品关税的问题,因为
Since the 1990s, and especially between 1993 and 1994, Russia has made a series of amendments to relevant import regulations, forming the current set of import systems including taxes, licenses, and “certificate of achievement” and the complicated customs clearance procedures for customs goods. I. Importation system 1. Tariffs: Russia simultaneously imposes duties, consumption taxes, and value-added tax on imported goods. Industrial tariffs are 1 to 25%. The tax base is the total price of goods including goods transportation and insurance. According to reports, the Ministry of Foreign Economic Relations of Russia is studying the issue of gradually reducing the tariff on Russian industrial products because