摘要
俄罗斯个人所得税改革因实践比例税率而为世人所瞩目。俄罗斯转型经历了由照抄西方模式到走符合本国国情发展道路的探索过程,个人所得税由累进税率到比例税率是这一转型轨迹在税收领域的一个重要反映,其指导思想和运作与整个经济改革的目标和进程一脉相承。在改革中降低边际税率和简化税制是其核心安排。从4年来的改革效果看,较好地实现了普京所提出的“提高工作积极性、充实国库和简化税制”的目标。
The personal income tax reform in Russia drew world attention as it adopted the proportional tax rate. The Russian transition underwent a process from copying from the Western pattern to probing a development path in the light of the Russian condition. The personal income tax transition from progressive tax rate to proportional tax rate is an important reflection of this transition track in taxation. The guiding idea and operation are well in line with the goal and process of the whole economic reform, the core arrangement being to lower the marginal tax rate and to simplify the taxation system through reform. Judging from the reform effects during the past four years, they succeeded in accomplishing Putin's goal to raise work initiative, substantiate the national treasury ad simplify the taxation system.
出处
《俄罗斯东欧中亚研究》
北大核心
2006年第1期39-45,共7页
Russian，East European & Central Asian Studies
