从2001年开始,俄罗斯实施了单一税性质的税制改革,在世界各国引起了强烈反响。并且改革至今也取得了一定的成果。本人认为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一些借鉴。 Since 2001, Russia has implemented the tax reform of a single tax nature and has aroused strong repercussions in all countries in the world. And the reform has achieved some achievements so far. I think that studying the process and principle of tax reform in Russia can provide some reference for the tax reform in our country.