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提供本资料的姚燕娥同志,是上海华亭(集团)联营公司派驻俄罗斯圣彼得堡中苏合资中列有限公司的副总会计师。自从苏联解体后,俄罗斯联邦这个潜在的巨大市场,已成为我国各地投资者垂注的目标。姚燕娥同志及时把俄罗斯现行的税收制度详为介绍,对有意投资者固然有帮助,对本刊读者比较、研究两国间制度之同异,亦有开拓思路的价值。但由于俄罗斯的投资环境在不断变化,可能税收制度也会随着经济政策之更迭而有所修改。本项资料只反映1993年的规定,仅能供目前参考。我们已请姚燕娥同志随时介绍该地包括税收制度在内的各种经济领域里的新政策、新规定和新信息。对她的合作,我们深表欢迎。
Yao Yan’e, who provided this information, is the deputy chief accountant of the Shanghai Huating (Group) affiliated company stationed in the Sino-Soviet joint venture limited company in St. Petersburg, Russia. Since the collapse of the Soviet Union, the potentially huge market of the Russian Federation has become a target of investors’ attention throughout our country. In a timely manner, Comrade Yao Yan’e introduced the current tax system in Russia in detail, and certainly would be helpful to those who are interested in investing. Comparing the readers of this magazine with each other, studying the similarities and differences in the systems between the two countries has the value of pioneering ideas. However, due to the changing investment environment in Russia, it is possible that the tax system will also be revised as economic policies change. This information only reflects the provisions of 1993 and is for reference only. We have asked Comrade Yao Yan’e to keep introducing the new policies, new regulations and new information in various economic fields including the taxation system at any time. We welcome her cooperation.