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为了给市场经济的运行创造法律基础,苏联于1990年以来制订和通过了所有制法、土地法、租赁和租赁关系法、企业法和税收法等一系列法令。其中有关税收的主要法令有: 1、1990年4月23日苏联最高苏维埃批准的《苏联公民、外国公民和无国籍者所得税法》; 2、1990年6月14日苏联最高苏维埃批准的《苏联社会主义联盟企业、联合公司和组织税法》; 3、1990年12月29日戈尔巴乔夫发布的《关于实
In order to create a legal basis for the operation of a market economy, the Soviet Union has enacted and passed a series of laws and ordinances such as the Law of Ownership, Land Law, the Lease and Lease Relations Law, the Enterprise Law and the Tax Law since 1990. Among the major laws and regulations concerning taxation are the following: 1. The Income Tax Law of the Soviet Citizens, Foreign Citizens and Stateless Persons, which was approved by the Supreme Soviet of the Soviet Union on April 23, 1990; 2. The Soviet Union, which was approved by the Supreme Soviet of the Soviet Union on June 14, 1990, Socialist union enterprises, joint corporations and organizations tax law “; 3, December 29, 1990 Gorbachev released” on the real