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1993年俄罗斯对各项税收政策作了较大的调整,现作如下概要: 一 大幅度调整增值税的征收范围和税率 首先是扩大国内增值税的减税对象,与1992年相比降低了1—2个百分点。直接税和间接税的比例大大减少。1992年的增值税税率为15％,1993年减至11.8％。降低增值税税率主要是为了减轻居民的税收负担。另外,对用于科研的设备和仪器,预防残疾人康复的技术器械(包括专用自动交通工具)、药品、医疗器械以及生产这类商品的原料和散件及作为人道主义援助进入俄罗斯的商品都免征增值税。根据
In 1993, Russia made great adjustments to various tax policies. The following is a summary of the tax policies: The range and rate of tax levy for a large-scale adjustment of value-added tax are first of all the target for tax credit expansion of domestic value-added tax, down by 1 -2 percentage points. The proportion of direct and indirect taxes has been greatly reduced. The VAT rate in 1992 was 15%, down from 11.8% in 1993. The VAT rate reduction is mainly aimed at alleviating the residents’ tax burden. In addition, technical equipment (including dedicated automatic means of transport), medicines and medical devices for the rehabilitation of disabled persons, equipment and instruments used for scientific research, raw materials and spare parts for the production of such commodities, and goods entering Russia as humanitarian aid Exemption from VAT. according to