俄罗斯个人所得税改革因实践比例税率而为世人所瞩目。俄罗斯转型经历了由照抄西方模式到走符合本国国情发展道路的探索过程,个人所得税由累进税率到比例税率是这一转型轨迹在税收领域的一个重要反映,其指导思想和运作与整个经济改革的目标和进程一脉相承。在改革中降低边际税率和简化税制是其核心安排。从4年来的改革效果看,较好地实现了普京所提出的“提高工作积极性、充实国库和简化税制”的目标。 The personal income tax reform in Russia has attracted worldwide attention due to its practice of proportional tax rate. Russia’s transformation has gone through the process of copying the western model to the path of development in line with its own national conditions. The personal income tax from the progressive tax rate to the proportional tax rate is an important reflection of this transitional trajectory in the tax field. Its guiding ideology and operation are in line with the entire economic reform Goals and processes go hand-in-hand. Reducing the marginal tax rate and simplifying the tax system in the reform are its core arrangements. Judging from Putin’s “improvement of work enthusiasm, enrichment of the treasury and simplification of the tax system” put forward by Putin, the reform effect of the past four years has been well fulfilled.