苏联最近发出通告,对驻苏联的外国企业常驻代表机构,要证收相当于总经费支出额6％的所得税。在一些国家中,对外国企业常驻代表机构通常都是采用以经费支出额为标准进行征税,一般都征收经费支出额的3％的所得税。但苏联却征收经费支出额的6％的所得税,其税负是最高的。 The Soviet Union recently issued a circular on the income tax equivalent to 6% of the total expenditure on permanent representative offices of foreign enterprises stationed in the Soviet Union. In some countries, the permanent representative offices of foreign enterprises are generally taxed on the basis of the amount of expenditure. Generally, an income tax of 3% of the expenditure on expenditures is generally levied. However, the Soviet Union levied an income tax of 6% of the expenditure on expenditures and its tax burden was the highest.