俄罗斯的财政税收体制改革主要包括两个部分：一是实行预算和税收联邦制，使财政济税收体制由高度集权型向集权和分权相结合的方向发展。二是进行税制改革，以理顺中央与地方、国家与企业等各种经济关系。在经济体制转轨初期，由于生产的大幅度下降以及经常性税收管理中的严重? Russia’s fiscal and taxation system reform mainly consists of two parts: First, the implementation of the budget and tax federal system, the fiscal economy tax system from a highly centralized type centralized and decentralized combination of direction. The second is to carry out the reform of the tax system so as to rationalize the various economic relations between the Central Government and local governments, countries and enterprises. In the early transitional period of the economic system, due to the drastic drop in production and the recurring tax administration,