Abstract

As a country in economic transition, Russia's tax system is in a process of continuous adjustment and change. The changes in Russia's tax system have manifested in different models at different stages, and correspondingly, the effects of reforms are also different. In the process of transition, Russia's tax system Changes in the tax system are affected by many factors. Especially since the new crown epidemic, Russia has introduced many emergency tax systems. Understanding the process of changes in this system and the interaction of various factors and the influence of each other has a certain impact on China's tax reform. Reference significance. This article sorts out the basic economic status changes in Russia before and after the epidemic, and at the same time pays attention to the trend of the new tax system in Russia, and provides suggestions for the formulation of China's tax system.

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