中俄税制改革比较萧明同从计划经济向市场经济过渡的俄罗斯、其税制改革的基本措施，和我国大致相同，主要表现；一、普遍建立国际惯用的税制结构当今世界绝大多数国家实行市场经济，他们的税制构建都以资源配置有赖于市场调节为前提。另外市场经济是跨国界的，因而各国税... Russia and China from the planned economy to the market economy, Russia’s transition, the basic measures of its tax reform, and our roughly the same, the main performance; First, the general establishment of internationally accepted tax structure Most countries in the world today to implement the market Economy, and their tax system are built on the premise of resource allocation depends on market regulation. In addition the market economy is cross-border, so the tax of all countries ...