按照市场经济国家通行的格局调整税制结构是俄罗斯经济转轨的一个重要内容。在转轨8年间 ,俄建立起了以增值税和所得税为双主体的复税体制。由于传统税基缩小引起国库收入减少及稳定经济所需的财政支出不断扩大 ,当局不得不凭借税收的强制性来保证国家的财政收入 ,这使俄税收的 Adjusting the structure of the tax system in accordance with the prevailing market-oriented economy is an important part of Russia’s economic transition. During the eight years of transition, Russia established a system of double taxation based on value added tax and income tax. Due to the shrinking of the traditional tax base, which leads to the reduction of treasury income and the steady increase in the fiscal expenditure required for stabilizing the economy, the authorities have to rely on tax coercion to ensure the country’s fiscal revenue,