Volume 4, Number 1, 2019, P. 12–18
[ JURIDICAL SCIENCES ]
Article (file: pdf, size: 261 KB, downloads: 823)
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.
They have analyzed relevant articles and scientific literature related to the issues of this topic. Special attention is paid to the legal basis of China tax legislation, where the nature and structure of tax policy regulation was examined. Laws and regulations of the Russian Federation (hereinafter — the Russian Federation) via examples of the Constitution of the Russian Federation and the Tax Code of the Russian Federation are considered, as well as the tax system and the tax structure of the Russian Federation.
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. To accomplish this task, the article provides a comparative analysis of the tax system of formation of the budget system in Russia and China.
The article contains statistical data that show the economic situation of the countries on the world market and the reasons for their growth and instability of their economic development. First of all, this is due to changes in tax rates. The results of the year 2018 allow to assume what China and Russia should expect in 2019.
In the course of the work, the need for tax regulation adjustments was identified and justified through the example of China that uses the simplified taxation system, but their economy is developing rapidly.
Chinese economy, tax base, tax system, tax legislation, tax policy, tax regulation, national tax regime
Anatoly P. Pavlov, Cand. Sci. (Juridical Sciences), Associate Professor, Department of Administrative and Financial Law, Ural Institute of Management of Russian Presidential Academy of National Economy and Public Administration, Yekaterinburg, Russia
Ekaterina A. Schestakova, Cand. Sci. (Juridical Sciences), Associate Professor, Department of Administrative and Financial Law, Ural Institute of Management of Russian Presidential Academy of National Economy and Public Administration, Yekaterinburg, Russia
Pavlov A.P., Schestakova E.A. Tax systems of Russia and China: comparative legal aspect. Sotsial’naya kompetentnost’ = Social Competence. 2019, vol. 4, no. 1, pp. 12–18. (In Russ.).
- Budgets of Russia, China and the United States. Rossiiskie reformy v tsifrakh i faktakh [Russian reforms in numbers and facts]. Available at: http://refru.ru/budgets.pdf (accessed: 07 February 2019). (In Russ.).
- Russia’s revenues from oil and gas exports exceeded $ 150 billion. Vesti. Ekonomika: [sait].[News. Economy: [site]. Available at: https://www.vestifinance.ru/articles/111442 (accessed: 07 December 2018). (In Russ.).
- Annual collection. Tamozhennaya sluzhba Rossiiskoi Federatsii v 2017 godu: [sait]. [Customs Service of the Russian Federation in 2017: [website]. Available at: http://www.customs.ru/index.php?option=com_content&view=article&id=7995&Itemid=1845 (accessed: 26 January 2019). (In Russ.).
- Kazakhstan will benefit from an increase in VAT in Russia. Novosti Kazakhstana: [sait].[News of Kazakhstan: [website]. Available at: https://aqparat.info/news/2018/08/04/8938562-kazahstan_vyigraet_ot_uvelicheniya_nds_v.html (accessed: 10 January 2019). (In Russ.).
- Kartseva I.S., Konvisarova E.V. Modern taxation in China and ways to improve it in certain aspects. Mezhdunarodnyi zhurnal prikladnykh i fundamental’nykh issledovanii [International Journal of Applied and Basic Research], 2016, no.7, 635 p. (In Russ.).
- China reduces VAT rates in order not to rob its population. Svobodnaya pressa: [sait]. [Free Press: [website]. Available at: https://svpressa.ru/economy/article/206273/?utm_source=finobzor.ru (accessed: 26 July 2018). (In Russ.).
- On the risk management system. Federal’naya tamozhennaya sluzhba: [sait]. [Federal Customs Service: [website]. Available at: http://www.customs.ru/index.php?option=com_content&view=article&id=27105:2019-01-10-11-37-16&catid=185:2011-05-15-14-11-59&Itemid=1830&Itemid=2099 (accessed: 10 January 2019). (In Russ.).
- Pavlov A.P. The tax policy of Russia at the present stage: development trends. Pravo v sovremennom mire. Materialy VI Mezhdunarodnoi nauchno-prakticheskoi konferentsii [Law in the modern world. Proceedings of the VI International Scientific Practical Conference], Ekaterinburg, 16 December 2016, pp. 62–65. (In Russ.).
- Pospelova E.B. Modern tax system of China: taxes on individual income and property.. Internet-zhurnal Naukovedeniya [Internet-journal Science Studies], iss. 6 (25) November-December 2014, pp. 2–6. (In Russ.).
- Rozhnova T.V. Federal taxes as a source of formation of the budget of the Russian Federation. Molodoi uchenyi [Young scientist], 2016, no. 4, pp. 492–494. Available at: https://moluch.ru/archive/108/26144/ (accessed: 16 February 2019). (In Russ.).
- The VAT rate will increase since January 1, 2019. Rossiiskaya gazeta, elektronnaya versiya gazety, stolichnyi vypusk no.171 (7634) [Rossiyskaya Gazeta, electronic version of the newspaper, Moscow issue No. 171 (7634).]. Available at: https://rg.ru/2018/08/06/stavka-nds-vyrastet-s-1-ianvaria-2019-goda.html (accessed: 6 August 2018). (In Russ.).
- Revenue structure. Ministerstvo finansov Rossiiskoi Federatsii: [sait]. [Ministry of Finance of the Russian Federation: [website]. Available at: http://info.minfin.ru/kons_doh.php (accessed: 08 February 2019). (In Russ.).
- The Federal Customs Service overfulfilled the plan in 2018 transferring more than 6 trillion rubles to the budget. Vesti. Ekonomika: [sait].[News. Economy: [site]. Available at: https://www.vestifinance.ru/articles/112631 (accessed: 11 January 2019). (In Russ.).