| 摘要:（摘要内容经过系统自动伪原创处理以避免复制，下载原文正常，内容请直接查看目录。） 钱粮是国度的经济命根子，俄语论文题目，对俄罗斯也不破例。俄罗斯把税收作为对微观经济停止调控的主要手腕，经济转轨进程中税制改造一向占领主要位置。特别是普京下台后，把税制改造作为经济改造的焦点来抓，改造以削减税种、下降税率、调剂构造、削减甚至撤消税收优惠，增强征管为根本内容，目标在于削减公司累赘，俄语论文网站，均衡财务，恢复经济。本文就是在对俄罗斯十年转轨进程中的税制改造的情形停止剖析的同时，整体评价其经历经验，以供我国税制改造自创。全文分为4章：第1章：俄罗斯经济转轨中实施税收轨制改造的需要性。扼要剖析前苏联税制的特色及弊病，指出俄经济转轨中税改的需要性。第2章：俄罗斯第一阶段税收体系体例改造。分离对俄罗斯自力之初和1994年今后的税改内容及其成效加以剖析。第3章：俄罗斯新一轮税收体系体例改造。对新一轮税改所处理的成绩、重要内容及成长趋向加以引见并对其停止整体评价。第4章：以俄罗斯为代表的转轨国度税收体系体例改造及对我国的启发。在引见各转轨国度税改的配景、步调、重要内容的基本上，总结出他们的经历和对我国税改的可自创的地方。 Abstract: The land tax is the national economic lifeblood of Russia is no exception. Russia to the tax as the main means of macroeconomic control of the micro economy, the transformation process of the economy has always occupied the main position of the tax system. Especially Mr Putin to step down after the tax system reform to be caught as the focus of economic transformation, transformation to cut taxes, decreased rate, adjust structure, reduce or cancel the preferential tax, enhance the collection and management is the essential content. The aim is to reduce the burden of enterprises, financial equilibrium, to restore the economy. This article is the analysis of the tax system reform in the process of ten years in the process of analysis, the overall evaluation of its experience, for our tax reform. The full text is divided into 4 chapters: the first chapter: the necessity of implementing the reform of tax system in Russian economic transition. A brief analysis of the characteristics and shortcomings of the Soviet system, pointed out the need for tax reform in Russia's economic transition. The second chapter: the reform of the tax system in the first stage of russia. Separation of content and effect of tax reform in Russia at the beginning of 1994 and the future of self analysis. The third chapter: the reform of the new round of tax system in russia. The processing of the new round of tax reform achievements, main content and development trend of introduction and carries on the overall evaluation. The fourth chapter: the reform of the tax system of the transition countries represented by Russia and Its Inspiration to china. In the introduction of each shunt country tax reform background, pace, and it is an important, summed up their experience and on the reform of the tax system of our country can own the place. 目录: 中文摘要 2 РЕЭЮМЕ 3-16 绪论 16-18 第1章 俄罗斯经济转轨过程中税收体制改革的必要性 18-22 1．1 俄罗斯曲折的经济转轨过程 18-20 1．2 前苏联税收制度的特点及改革必要性 20-22 第2章 俄罗斯第一阶段税收体制改革 22-32 2．1 第一阶段税制改革的主要内容 22-27 2．2 第一阶段税制改革的特点 27-29 2．3 俄罗斯第一阶段税制改革的成效 29-32 第3章 俄罗斯新一轮税收体制改革 32-52 3．1 新一轮税制改革所要解决的主要问题 32-41 3．2 新一轮税制改革的主要方法和基本趋势 41-46 3．3 俄罗斯目前的税制结构 46-47 3．4 对俄罗斯新一轮税收体制改革的总体评价 47-52 第4章 对一些经济转轨国家税收体制改革的评价及其对我们的启示 52-64 4．1 转轨国家税改的背景与步骤 52-55 4．2 转轨国家税制改革的基本内容 55-62 4．3 俄罗斯为代表的转轨国家税制改革的经验及对我国的启示 62-64 注释 64-66 参考文献 66-68 致谢 68 |
