长期以来,苏联实行的是计划经济,国家与国营企业之间的分配手段主要是企业上交国家的利润,税收只是单纯筹集财政收入的工具,税收调节经济的作用不被社会所重视。因此,税收制度非常简单,主要是周转税、合作组织和社会公营组织所得税、居民所得税。近年来,苏联政府提出对经济体制进行改革,逐步向市场经济过渡,采取一整套重大措施,其中包括进行税制改革,实行新的税收制度和灵活的税收政策,发挥税收对经济的调节作用,以大大改善国民经济的物质和财政平衡,把预算赤字降低到最低水平,并建立起高度发达的、有效 For a long time, the Soviet Union has practiced a planned economy. The means of distribution between the state and the state-owned enterprises is mainly the profit handed down by the enterprises to the state. Taxation is merely a tool for raising revenue. Taxation does not pay much attention to economic regulation. Therefore, the tax system is very simple, mainly the turnover tax, cooperative organizations and social organizations pay income tax, income tax. In recent years, the Soviet government has proposed the reform of the economic system and the gradual transition to a market economy. It has taken a whole series of major measures, including the reform of the tax system, the introduction of a new taxation system and a flexible taxation policy, and the regulation of the tax revenue on the economy. Greatly improve the material and financial balance of the national economy, reduce the budget deficit to the lowest level and establish a highly developed and effective