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个人所得税是俄罗斯第三大税种(在企业所得税和增值税之后)。近年来,俄罗斯对转轨以后建立的税收制度再度进行改革,特别是从2001年开始全面实施一整套新的税收法典。与以前的税制相比,现在各主要税种的税制要素大都有所改进,其中变化最大的当属个人所得税改革——实行单一税制,即取消传统的超额累进税率,改按13％的单一比例税率征收个人所得税。这一改革举措不仅对俄罗斯国内纳税人影响很大,在国际税收界也引起一定反晌。本文试图对俄罗斯个人所得税制改革的背景、改革的具体措施及其效果进行考察和评价,并在此基础上提出对我国税制改革的某些思考。
Personal income tax is Russia’s third-largest tax (after the corporate income tax and VAT). In recent years, Russia has reformed the tax system established after the transition. In particular, starting from 2001, Russia has fully implemented a new set of tax codes. Compared with the previous tax system, the main tax types nowadays have greatly improved the tax system. Among them, the one with the most significant change is the personal income tax reform - the implementation of a single tax system, that is, the abolition of the traditional overinvestment tax rate and the change of the tax rate at a single rate of 13% Collect personal income tax. This reform measure not only has a great impact on domestic taxpayers in Russia, but also arouses some reverberations in the international tax sector. This article attempts to examine and evaluate the background of Russia’s personal income tax reform, the specific measures for reform and its effects, and on this basis, puts forward some considerations on China’s tax reform.