The article considers the current tax systems of Russia and China, analyzes the Russian and Chinese tax regulation using the comparison method. Studying the tax bases the authors were intent on: establishing the relationship between the level of taxation and the pace of economic development; identifying the main taxes of China and Russia that form the budgets of the countries. As a research task, the author attempted to evaluate the tax legislation of the Russian Federation and to compare it with the tax policy of China.
本文研究俄中两国现行税制，并运用比较方法来对俄中两国的税收调控进行分析。研究税收基础的目的是：建立税收水平与经济发展速度之间的关系；确定构成两国预算的主要税种。研究课题为试图对俄罗斯联邦的税收立法进行评价，并与中国的税收政策进行比较。