俄罗斯因市场经济改革步履艰难,加上政治情况动荡,外资望而却步,为改善投资环境,近年来对外国投资实行以下两方面的优惠:一是减免税赋,包括增值税和公司所得税的减免,二是关税优惠,包括减免进口关税及免出口许可证。具体有以下内容: 1.技术设备及其零件进口时免征增值税,目前为 Russia has struggled with reforms in the market economy, coupled with turbulent political conditions and foreign investment. In order to improve the investment environment, foreign investment in recent years has been granted preferential treatment in the following two aspects: First, reductions and exemptions of taxes, including VAT and corporate income tax, and 2 It is a tariff concession that includes reduction of import tariffs and exemption of export licenses. Specifically, the following are included: 1. The VAT exemption for the import of technical equipment and its components is currently