19世纪下半期俄国工商业税改刍议

Taxes on Industry and Commerce of Russia in the Second Half of the 19th Century

19世纪下半期,俄国的工商业发展异常迅猛,当时的工商业税制已经不能适应工商业发展的需求,一些国务活动家入主财政部后,积极推行工商业税收改革。由于时局所限,加之工商业法律不健全,19世纪下半期,工商业税制的改革尽管使俄国工商业税收体系趋于合理化,但未能达到平衡分配工商业税收的目的。即便如此,税制改革的结果对于俄国工商业企业的发展产生了深远的影响。

Russian industrial and business developed rapidly in the second half of the 19 th century.However,tax system of industrial and commercial didn' t adapt to it.Some statesmen carried out the industrial and commercial tax reform actively when they were in office of the ministry of finance.Though the reform of tax system of the industry and commerce made tax system more rationalized,it failed to achieve the goal of balanced allocation of industrial and commercial tax due to the rigid constraints of the political situation and unsound laws of industry and commerce.Even so,the tax reform in Russia had a profound impact on the development of industrial and commercial enterprises.