俄罗斯应对金融危机的财税政策与借鉴

Fiscal and Tax Policies Coping with Financial Crisis in Russia and Their Implications for China

面对金融危机的剧烈冲击,俄罗斯采取了一系列财税政策进行应对。本文主要从以下几方面对俄罗斯的财税政策进行介绍和分析:出台相应的减税政策以刺激经济增长;税制改革为应对金融危机奠定制度基础;"联邦预算稳定基金"对实施减税措施提供了有力的支持。其中一些做法,如针对小企业的税收政策、资源税制改革及稳定基金,对我国具有一定的借鉴意义。

Facing the shocks of financial crisis, Russia has adopted a series of fiscal and tax policies coping with it. This paper introduces and analyzes Russian fiscal and tax policies from the following perspectives： tax-cut to stimulate economic growth; tax reform to lay a foundation in response to the crisis; ＇Federal Budget Stabilization Fund＇ to provide a strong support for tax-cut. Some of these practices, such as tax treatment to- wards small-sized enterprises, resource tax reform and the ＇sta- bilization fund＇ can serve as references for our country.