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从2001年开始,俄罗斯实施了单一税性质的税制改革。改革至今,取得了一定的成果,在世界各国引起了强烈反响。研究俄罗斯的税收改革的过程和原理,可以为我国的税收改革提供借鉴。
Since 2001, Russia has implemented a tax reform of a single tax nature. Since the reform so far, some achievements have been made and arousing strong repercussions in all countries in the world. Studying the process and principle of Russia’s tax reform can provide reference for China’s tax reform.