在俄罗斯投资及建立法人机构的外国企业按规定应缴纳各种税,其中最重要的税种是企业利润税。俄罗斯的企业利润税介于32％至38％之间(银行及保险公司需纳43％)。利润税中13％为联邦政府征收,19％至25％为地方政府征收,地方政府征收的税率由地方政府决定,税率有时可通过地方政府权威机构与外国企 Foreign enterprises that invest in Russia and establish legal entities are required to pay various taxes in accordance with the regulations, the most important of which is the corporate profits tax. Russia’s corporate profits tax range between 32% and 38% (banks and insurance companies need 43%). 13% of the profit tax is levied by the federal government, 19% -25% by the local government, and the tax rate imposed by the local government is determined by the local government. The tax rate may sometimes be paid by the local government authority and foreign enterprises