俄罗斯税制改革的政治影响分析

普京上台伊始,即把发展经济、建立强大的国家确定为俄联邦的首要任务。普京认为,使俄罗斯失去其国际强势地位和独立性的很大原因是国家税收乏力,因此俄罗斯当务之急是尽快改革原有的税制结构和税收制度①。在普京的大力推动下,俄罗斯进行了大规模税制改革。以简化税制、减少税种、降低税率、减轻税负为核心的税制改革取得了很大成功,使俄罗斯“成为一个建立了良好税收制度的国家”。在此基础上,普京提出了进一步深化税改,在今后两年内全面完成税收改革的新的奋斗目标。

Analysis on the Political Effect of the Tax Reform in Russia

When V. Putin became the President of Russia in 2000, he took it for his most important task to develop economy and to construct a stronger country. Putin thought that the main reason for Russia to lose its superpower place in the world was the weakness of national tax collection. Thus the most urgent work was to reform the original tax structures and systems. With the support of Putin, Russia has widely reformed its tax system. By simplifying tax system, decreasing tax sorts, lowering tax rates, and easing the tax burden, Russia has achieved great successes in the tax reform, which has made Russia a country with good tax system. By Putin's plan, Russia will further deepen the tax reform and ease the tax burden. In two years, Russia will achieve the goal of new tax reform completely.