俄罗斯税法制度改革问题研究

发布时间：2018-07-05 01:21

本文选题：俄罗斯 + 税收法律制度　；参考：《江西财经大学》2010年硕士论文

【摘要】：税收法律制度作为宏观调控的一个重要手段,在经济活动中起着不容忽视的作用,一个完善的税收法律机制是保障经济快速稳定发展的不可或缺的重要一环。俄罗斯作为转型国家的典型代表,从其成立之初即开始税收法律制度的构建、改革和完善。俄罗斯税收领域的制度变迁和法律构建对我国的税收体制改革具有一定的借鉴作用。俄罗斯的税法制度改革可以分为三个阶段,第一个阶段是俄罗斯独立初期由计划经济的税收结构向市场经济的税收结构的过渡,以《俄罗斯联邦税收体制的基本原则法》的颁布为标志；第二阶段是以《俄罗斯联邦税法典》的颁布实施为标志的大规模的税制改革。第三阶段是2002年起俄罗斯进入的税制改革的进一步深化阶段,一些学者称之为新一轮的税制改革。经过这三个阶段的税收法律制度改革,俄罗斯基本形成了与其国情相适应的符合市场经济发展要求的税收法律体制,并建立了与世界接轨的税收制度。通过对俄罗斯税收法律制度改革历程的研究,我们可以借鉴其好的经验,吸取其坏的教训,以完善我国的税收法律制度。本文共分为四个部分,第一部分主要介绍了俄罗斯转轨进程中的税法制度变革,在这一部分首先分析了俄罗斯各个阶段税制改革的背景,其次分析了俄罗斯税收制度的演进历程以及新一轮税制改革的趋势走向,通过这一部分的介绍我们把握了俄罗斯税法制度变革的方向；第二部分主要分析了俄罗斯税法制度改革的成果,包括俄罗斯各个阶段税制改革的具体措施,俄罗斯税制改革的特点,并评析了俄罗斯所采取的各项税收政策的效用；第三部分论述了俄罗斯税法制度改革存在的问题以及俄罗斯税收制度的发展趋势,在这一部分主要分析了俄罗斯税法制度改革进程中存在的各种问题,并据此对俄罗斯税收制度的发展趋势做了预测；最后一部分根据之前对俄罗斯税法制度改革的分析总结,从重视税收立法和政策与国家发展以及分税制的改革经验两个方面论述了俄罗斯税制改革对我国的借鉴与启示.
[Abstract]:As an important means of macro-control, tax legal system plays an important role in economic activities. A perfect tax legal mechanism is an indispensable and important part to ensure the rapid and stable development of economy. As a typical representative of transition countries, Russia began to construct, reform and perfect its tax legal system from the beginning of its establishment. The institutional changes and legal construction in the field of Russian taxation can be used for reference in the reform of China's tax system. The reform of Russia's tax law system can be divided into three stages. The first stage is the transition from the tax structure of planned economy to that of market economy in the early stage of Russian independence. The second stage is the large-scale tax reform marked by the promulgation and implementation of the tax Code of the Russian Federation, which is marked by the promulgation of the Law on the basic principles of the tax system of the Russian Federation, the second stage of which is marked by the promulgation and implementation of the tax Code of the Russian Federation. The third stage is the deepening stage of Russia's tax system reform since 2002, which some scholars call a new round of tax reform. After these three stages of tax legal system reform, Russia has basically formed a tax legal system in line with the requirements of the development of market economy, and established a tax system in line with the world. Through the study of the reform course of Russia's tax legal system, we can learn from its good experience and draw on its bad lessons in order to perfect our country's tax legal system. This paper is divided into four parts. The first part mainly introduces the reform of the tax system in the process of Russian transition. In this part, the background of the tax system reform in various stages of Russia is analyzed. Secondly, it analyzes the evolution of the Russian tax system and the trend of the new round of tax system reform, through the introduction of this part, we grasp the direction of the reform of the Russian tax system; The second part mainly analyzes the achievements of the reform of the Russian tax law system, including the specific measures of the tax system reform in various stages of Russia, the characteristics of the Russian tax system reform, and evaluates the utility of the various tax policies adopted by Russia; The third part discusses the problems existing in the reform of the Russian tax law system and the development trend of the Russian tax system. In this part, it mainly analyzes the various problems existing in the process of the reform of the Russian tax law system. The last part is based on the previous analysis and summary of the reform of the Russian tax law system. This paper discusses the reference and enlightenment of Russian tax system reform to our country from two aspects: paying attention to tax legislation and policy and national development and the reform experience of tax distribution system.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：DD912.2;D951.2;F815.12

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