俄罗斯的税制改革杨泽霖为了适应俄罗斯社会经济改革活动的客观需要，俄罗斯建立了新的财税体制和组建了国家税务总局。新的财税体制在两年来的实际执行过程中极大地发挥了自己的职能作用。一、为了保障俄预算体制有一个稳定的收入来源，必须限期实行全面的说制改革，建立... Russia’s Tax Reform Yang Zelin In order to meet the objective needs of Russia’s socio-economic reform activities, Russia established a new fiscal and taxation system and set up the State Administration of Taxation. The new system of fiscal and taxation has played a significant role in the actual implementation of the two years. First, in order to guarantee a stable source of income for the Russian budget system, it is necessary to implement a comprehensive reform of the system of limitation and establish ...