1992年，俄罗斯联邦政府推出了中期深化经济改革纲要，指出俄罗斯经济改革的最终目标，是实现俄罗斯经济、社会政治和道德的全面振兴。以此为契机，俄罗斯由计划经济向市场经济的转轨，进入了实质性阶段。伴随着这一重大变化，俄罗斯的税收制度所面临的考验，是相当严峻的。经 In 1992, the government of the Russian Federation introduced the outline for deepening economic reform in the medium term and pointed out that the ultimate goal of Russia’s economic reform is to realize the all-round rejuvenation of Russia’s economy, society, politics and morals. Taking this as an opportunity, Russia transitioned from a planned economy to a market economy and entered a substantive stage. With this major change, the test of Russia’s tax system is quite serious. through