摘要
多年来俄罗斯围绕简化税制、减轻税负,这一目标进行了一系列税制改革。个人所得税、企业利润税和增值税三大主体税种的不断调整和完善,使俄罗斯纳税人的税收负担大幅度下降,赋税总额(不含与油气相关的税收)占国民生产总值的比重降低了4.4%。税负减轻使俄罗斯逐步摆脱影子经济的干扰,经济开始复苏、发展。在本轮金融危机侵袭前,俄罗斯经济已连续8年保持高速增长,成为世界上增长速度最快的经济体之一。
Russia has made a series of tax reforms about simplifying the tax system and reducing the tax burden for many years.The adjustment and reform of the main taxes including personal income tax,corporate profit tax,unified social tax and value added tax howe made the tax burden of the Russian taxpayers significantly decline and the proportion of the total taxes(excluding oil and gas-related taxes) to GDP has decreased by 4.4%.By reducing the tax burden,Russia has gradually got out of the interference of the shadow economy,and realized the economic recovery and development.Before the invasion of the current round of financial crisis,Russia has kept its economy on rapid growth for 8 consecutive years,and become one of the fastest growing economies in the world.
出处
《中央财经大学学报》
CSSCI
北大核心
2010年第11期15-20,共6页
Journal of Central University of Finance & Economics