俄国历史上的索哈税制是彼得大帝实行人头税以前,国家最重要的直接税税制,其对俄国赋税和土地分配制度的发展影响极为深远。以索哈税制不仅是农村的征税基础,而且是城市工商区的征税基础。以索哈册为基础的索哈税制在16世纪下半期最终形成,在当时满足国家经济发展的需要,但其遭到16世纪末至17世纪初俄国出现的大动乱和对外战争的严重破坏。从而注定了它最终被废弃的命运。 The Soha tax system in the history of Russia was the country’s most important direct tax system before the Pentagon’s implementation of the peasant tax system. It had a far-reaching impact on the development of taxation and land distribution systems in Russia. The Soha tax system is not only the basis of taxation in rural areas, but also the basis of taxation in urban industrial and commercial areas. The so-called Soha tax system, which was eventually formed in the latter half of the 16th century, met the needs of the country’s economic development at the time. However, it was severely damaged by the turmoil in Russia and the foreign war in the late 16th and early 17th centuries. Thus destined to destory it eventually abandoned.