| 摘要:（摘要内容经过系统自动伪原创处理以避免复制，俄语论文网站，俄语毕业论文，下载原文正常，内容请直接查看目录。） 对于任何一个国度来讲,税制都是其国度经济的主要构成部门,税收的完成与否,是国度可否保持正常运转的主要身分。税收普通可以分为两类,即直接税和直接税。俄国的直接税跟着时光的变更,在基辅罗斯时代重要是商业税,到封邑公国时代则是过境税、过桥税和过路税,到莫斯科罗斯时代重要有关税、盐税和酒税,到17世纪经由改造同一为卢布税俄国的直接税跟着时代的分歧,税种也不尽雷同。在基辅罗斯时代的直接税重要是贡(索贡巡行),莫斯科公国时代开端重要是以索哈税制(地盘税)为基本征收的各类直接税：驿站税、赎俘税、射击军税、炮税等,到17世纪中期在户税制基本上归并为驿站税、赎俘税和射击军税。但户税制也有成绩。俄国地广人稀,休息力匮乏,而按户纳税的成果是很多征税大户为避税归并成一个包容很多生齿的年夜户,而躲藏征税生齿。这天然晦气于国度的税务征收,最初在18世纪初彼得一世停止按人头纳税的人头税改造,俄国的直接税才逐步稳固上去。鉴于国际学界对彼得一世的人头税改造已有研究,而对俄国18世纪之前的直接税则语焉不详,故本文重要测验考试研究17世纪俄国的直接税轨制。本文经由过程对17世纪俄国直接税制的变更、重要税种,中心纳税机关和处所征税公社的运动等方面来研究17世纪俄国直接税的成长状态,以求可以或许提醒俄国17世纪直接税制成长的特色。本文重要分为五章：第一章,归纳综合17世纪之前俄国税制成长,包含基辅罗斯时代征收的贡,重点说明16世纪树立的索哈税制。第二章,研讨17世纪以户税为基本的直接税制的成长。17世纪初罗曼诺夫王朝面对着严格的财务压力,国际外的局面动乱形成本来的索哈税制崩溃,使得国度的纳税运动涌现年夜成绩。当局在这类情形下不能不把本来的索哈税制(地盘税)改成按户纳税,以解国度财务逆境。17世纪国度直接税的税种重要有驿站税、赎俘税和射击军税。第三章,重要商量国度纳税机关的成长和处所纳税机关的运动。俄国17世纪才逐步树立起中心财务税收机关,到17世纪80年月又对中心税收机关停止了裁撤归并。本章还论述了处所纳税机关,包含处所自治机关和处所行政机关对直接税的征收、治理运动。第四章,详细考核乡村征税公社和工商区征税公社,重要研究征税公社对其成员的治理,公社对纳税机关的监视,以反应公社对于包管国度完成直接税征收的主要感化。第五章即结语部门,16世纪下半期-17世纪初俄国国际的动乱局面形成生齿的年夜量削减和流亡,本来的索哈税制不克不及包管国度税收的完成。此时停止的直接税改造的目标就是尽量扩展税源,包管国度财务支出。户税制改造的成绩重要是按户纳税,招致了每户的均匀生齿赓续增长,然则每户交纳的钱粮总额却不变,从而作用了当局的财务支出的增长。这也是后来彼得一世停止人头税改造的缘由。户税制的实施奠基了人头税改造的基本。17世纪俄国以户税为基本的直接税制是俄国税收轨制演化的主要构成部门。17世纪俄国的直接税制改造,使得俄国纳税机关获得必定水平的整合,向着税收机构的体系化和专门化迈进了一年夜步,意义严重。 Abstract: In any country, the tax system is the main component of the national economy, the completion of the tax or not, is the country can maintain the normal operation of the main identity. Ordinary tax can be divided into two categories, namely the direct tax and direct tax. Russian direct follow the change of time, important in the era of Kievan Rus is business tax, to the fief of the Duchy of era is transit tax, tax the bridge and crossing the road tax, to Moscow Rus time important tax related, salt and alcohol to 17th century by transformation with a for direct Russian Ruble tax along with differences in the age, taxes are not identical. In the era of Kievan Rus direct important is the tribute (demand tribute Cruise), the Grand Duchy of Moscow Times and an important beginning is Socha (land tax) tax system for the collection of basic all direct: post tax, foreclosure captured tax, military shooting tax, gun tax, to the middle of the 17th century in the household tax basically merged into the post tax, redeemed captive tax and shooting in tax. But the household tax system also has achievements. Russia, sparsely populated, labor shortage, and according to the taxpayers of the results is a lot of tax payer for tax avoidance merge into a tolerant population of many of the eve of the family, while hiding tax population. This natural mishap in the country's tax collection, initially in the early 18th century Peter life stop according to the poll tax of poll tax reform, the Russian direct gradually stable up. In view of the international academic circle of Peter's poll tax reform the existing research, and prior to the 18th century Russian direct tariff did not elaborate, so the test research of the 17th century Russian direct rail system. In this paper, through the change process of 17th century Russian direct tax, tax, tax authorities and Local Taxation commune movement to research in 17th century, Russian direct the growth of state, in order to may remind Russia in the 17th century the direct tax growth characteristics. This paper is divided into five chapters: the first chapter, summarized the 17th century before the Russian tax growth, contains the era of Kievan Rus, the imposition of tribute, focuses on the instructions of the 16 century and establish the Soha tax system. The second chapter discusses the development of the direct tax system in seventeenth Century. 17 century Romanov Dynasty faced with strict financial pressure, the unrest formed originally the Soha tax system collapse, making the state tax sports achievement of the eve of the emergence. The authorities in this case not the original tax (land tax) SOHO is changed according to the household tax, to solve the national financial adversity. In seventeenth Century the state tax has important direct tax, tax and post foreclosure prisoners in the firing tax. The third chapter is important to discuss the development of the national tax authorities and the movement of the local tax authorities. In the 17th century Russia to gradually establish a center of financial and tax authorities, to the 17th century 80 years and center for tax authorities to stop the abolition of the merge. This chapter also discusses the local tax authorities, including local organs of self-government and local administrative organs of direct taxes levied, governance movement. The fourth chapter, detailed assessment of rural taxation commune and district, industrial and commercial tax commune, commune of its member governance study tax commune monitoring of the tax authorities to reaction is a commune of ensure national complete the direct tax levied on the important role. Chapter five is the conclusion part, the 16th century under half of the 17th century at the beginning of the Russian military unrest formed the population to reduce the amount and exile, originally the Soha tax means not complete guarantee of national tax revenue. The goal is to try to stop the direct transformation of expanding tax, ensure national financial expenditure. Household tax system reform achievement is according to the household tax, cause the household average population increases ceaselessly, however, each household has to pay tax amount is the same, thus affecting the authorities of financial expenditure growth. This is also the reason for Peter to stop the head tax reform. The implementation of the tax system has laid a foundation for the transformation of the head tax. In seventeenth Century, the basic direct tax system of Russia was the main component of the evolution of Russian tax system. Russia's direct tax system reform in seventeenth Century, the Russian tax authorities to obtain a certain level of integration, to the system of tax institutions and specialized in a big step forward, a serious. 目录: |
