论文部分内容阅读
苏联解体后,俄罗斯于1991年12月制定了一系列税法,以取代苏联时期的税制。 18个月来,这些新税法无一不做实质性修改,有的还作反复变更;俄税务当局颁发的一系列的规定、指示和注释,执行以来除少数外,大都作了变更。俄罗斯的税法如此频繁变更,重要原因之一是国内经济混乱,加以许多政策法令不利于发展市场经济,如工业生产出现滑坡时,叶利钦便迫不及待地对不景气的工业企业继续给予补贴,导致巨额的财政赤字,这赤字主要靠增加货币而支撑,并导致实施和保持高税负,从而使许多企业难以维持和发展。俄罗斯于1991年12月制定的《俄联邦税制原则
After the disintegration of the Soviet Union, Russia in December 1991 formulated a series of tax laws to replace the Soviet Union’s tax system. In the past 18 months, all these new tax laws have been revised substantively and some have been repeatedly changed. A series of regulations, directives and annotations issued by the Russian tax authorities have been mostly changed except for a few since their implementation. One of the important reasons why Russia’s tax laws change so frequently is that domestic economic chaos and many policy decrees are not conducive to the development of a market economy. When a landslide in industrial production occurs, Yeltsin can not wait to continue subsidizing the sluggish industrial enterprises, resulting in a huge amount of The fiscal deficit, which is mainly supported by increased currency, has led to the implementation and maintenance of high tax burdens, making it difficult for many enterprises to sustain and develop. Russia in December 1991 enacted "the Russian federal tax principles