本文選題：俄羅斯 + 稅收法律制度　； 參考：《江西財經(jīng)大學(xué)》2010年碩士論文

【摘要】：稅收法律制度作為宏觀調(diào)控的一個重要手段,在經(jīng)濟(jì)活動中起著不容忽視的作用,一個完善的稅收法律機制是保障經(jīng)濟(jì)快速穩(wěn)定發(fā)展的不可或缺的重要一環(huán)。俄羅斯作為轉(zhuǎn)型國家的典型代表,從其成立之初即開始稅收法律制度的構(gòu)建、改革和完善。俄羅斯稅收領(lǐng)域的制度變遷和法律構(gòu)建對我國的稅收體制改革具有一定的借鑒作用。 俄羅斯的稅法制度改革可以分為三個階段,第一個階段是俄羅斯獨立初期由計劃經(jīng)濟(jì)的稅收結(jié)構(gòu)向市場經(jīng)濟(jì)的稅收結(jié)構(gòu)的過渡,以《俄羅斯聯(lián)邦稅收體制的基本原則法》的頒布為標(biāo)志；第二階段是以《俄羅斯聯(lián)邦稅法典》的頒布實施為標(biāo)志的大規(guī)模的稅制改革。第三階段是2002年起俄羅斯進(jìn)入的稅制改革的進(jìn)一步深化階段,一些學(xué)者稱之為新一輪的稅制改革。經(jīng)過這三個階段的稅收法律制度改革,俄羅斯基本形成了與其國情相適應(yīng)的符合市場經(jīng)濟(jì)發(fā)展要求的稅收法律體制,并建立了與世界接軌的稅收制度。通過對俄羅斯稅收法律制度改革歷程的研究,我們可以借鑒其好的經(jīng)驗,吸取其壞的教訓(xùn),以完善我國的稅收法律制度。 本文共分為四個部分,第一部分主要介紹了俄羅斯轉(zhuǎn)軌進(jìn)程中的稅法制度變革,在這一部分首先分析了俄羅斯各個階段稅制改革的背景,其次分析了俄羅斯稅收制度的演進(jìn)歷程以及新一輪稅制改革的趨勢走向,通過這一部分的介紹我們把握了俄羅斯稅法制度變革的方向；第二部分主要分析了俄羅斯稅法制度改革的成果,包括俄羅斯各個階段稅制改革的具體措施,俄羅斯稅制改革的特點,并評析了俄羅斯所采取的各項稅收政策的效用；第三部分論述了俄羅斯稅法制度改革存在的問題以及俄羅斯稅收制度的發(fā)展趨勢,在這一部分主要分析了俄羅斯稅法制度改革進(jìn)程中存在的各種問題,并據(jù)此對俄羅斯稅收制度的發(fā)展趨勢做了預(yù)測；最后一部分根據(jù)之前對俄羅斯稅法制度改革的分析總結(jié),從重視稅收立法和政策與國家發(fā)展以及分稅制的改革經(jīng)驗兩個方面論述了俄羅斯稅制改革對我國的借鑒與啟示.
[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.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：DD912.2;D951.2;F815.12

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