Russia's import restrictions have been relaxed a lot. Compared with the strict control before the disintegration of the former Soviet Union, all enterprises and individuals can engage in import trade without special registration procedures, and almost all goods can be imported freely. Only some commodities need to apply for import licenses and other control procedures.
The Russian ruble has been fully convertible in foreign trade since June 1996, and Russia re-divided the monetary unit of the ruble in June 1998. Prior to this, Russian exporters were only allowed to keep 50% of their hard currency income, and the rest had to be converted into rubles. For importers, in order to buy foreign currency to import goods, they even need to provide relevant documents to prove.
The classification method of Russian tariffs is Harmonized Coding System (HS) based on commodity description and coding. For most imported goods, the basic tax rate ranges from 3% to 33%. At the same time, the customs of the Russian Federation also granted special tariff status to some developing countries and regions, including Chinese mainland and Hong Kong Special Administrative Region. Goods imported from these countries and regions only need to pay the basic tax rate of 75%, but this does not include clothing, shoes, jewelry, imitation jewelry products, assembled electronic components, telephones, integrated electronic chips, watches, clocks, toys made of synthetic fibers and other products.
Except for import duty, most imported goods are subject to value-added tax. In June 2004, 5438+1 October1,and the collection standard of value-added tax was reduced from 20% to 18%.
In order to ensure the quality of imported goods, some imported goods, including consumer goods, must meet the corresponding product safety standards in Russia. Therefore, the importer must issue a safety standard certificate issued by the National Committee for Standardization and Metrology of the Russian Federation (GOST) or its authorized agency.
Russia is committed to the negotiations on joining the WTO and the Organization for Economic Cooperation and Development, and continues to amend relevant laws in accordance with the rules of these two organizations.
I. Legal system of trade and investment
Russian laws related to trade and investment management mainly include:
1. Trade management policies and laws
Since June 2003 165438+ 10, the Russian State Duma (the lower house of the Federal Parliament) and the government have promulgated a series of trade-related laws and policies.
In June 2003, 5438+065438+ 10, the Russian State Duma passed the Federal Law on Special Safeguard Measures, Anti-dumping and Countervailing Measures for Imported Goods, which was promulgated in February 2003 with Federal LawNo. 2003/2003. 165. the purpose of this law is to "protect the economic interests of Russian commodity producers when there is an increase in commodity imports, dumping of imported commodities and subsidized imports in Russian customs areas", and it also stipulates the specific procedures for adopting and implementing relevant measures.
On June 5438+065438+ 10, 2003, the Russian State Duma passed the Law on Foreign Exchange Management and Supervision to ensure the implementation of the unified foreign exchange policy of the state and the stability of the Russian ruble and foreign exchange market. The law allows Russian natural persons to open accounts in banks of member countries of the Organization for Economic Cooperation and Development or the Working Group on Financial Measures against Money Laundering.
On February 5th, 2003, the Law on Principles of State Administration of Foreign Trade Activities replaced the Law on State Administration of Foreign Trade Activities. The new law aims to make the fields of trade in goods, services and intellectual property rights as close as possible to the principles and rules of the WTO, and stipulates that no other national adjustment measures are allowed for foreign economic activities except the tariff and non-tariff adjustment measures for trade in goods, the prohibition and restriction measures for trade in services and intellectual property rights, and the economic and administrative measures to promote foreign trade. In March 2004, the government of the Russian Federation promulgated the Measures for Adjusting the Management of Meat Import, which adjusted the use of meat import quotas. The main content is that if a serious animal epidemic breaks out in a country, Russian importers with meat import licenses in that country have the right to import meat from countries that have never experienced an epidemic.
Other policies and laws related to trade management in Russia mainly include: licensing law, commodity marks, service marks and commodity origin names law, customs tariff law, product and service verification law, advertising law, measures to protect Russian Federation's foreign commodity trade interests law, federal export development program, export supervision law, foreign trade products and tariff list.
2. Investment management policies and laws
Russia's investment-related laws include: foreign investment law, product sharing agreement law, land code law, farmland circulation law, revision and supplement of some Russian laws and regulations on the development of housing mortgage credit, limited liability company law, joint-stock company law, legal person and individual operator rights protection law in the process of state supervision, currency management and foreign exchange control law.
3. Other relevant policies and laws
In April 2004, the Russian State Duma approved the agreement on establishing a unified economic space between Russia and Ukraine, Belarus and Kazakhstan.
The national foreign economic policy of the Russian Federation government aims to effectively integrate Russia into the international division of labor system and make this process a long-term economic task, so as to carry out structural reform of the Russian economy and safeguard the interests of Russian foreign economic and commercial participants.
Second, the trade management system
1. customs system
The tariff rate marked in the Russian tariff rate table is the basic tax rate, and tariffs are levied on imported products from countries enjoying MFN treatment according to the basic tax rate, and tariffs are levied on imported products from other countries according to twice the basic tax rate. Russia implements various preferential tariff measures, exempting imported products from CIS countries and the least developed countries that have signed free trade agreements with Russia. China is one of the countries enjoying GSP treatment, and tariffs are levied on imported products from countries enjoying GSP treatment at a basic rate of 75%.
At present, the average import tariff rate in Russia is 10.5% ~ 1 1%. Most imported goods are subject to ad valorem tax, and a few goods are subject to specific tax and compound tax. In recent years, the types of goods subject to compound tax have gradually increased.
1In July 1996, Russia completely abolished export tariffs. From June 1999, the export tariffs of some products will be restored. Products subject to export duties include: coal, petroleum, natural gas, refined oil, some chemical products, non-ferrous metals, wood, leather raw materials, soybeans, rapeseed, sunflower seeds and some seafood.
2. Import management
According to the official letter No.21-154 issued by the Ministry of Economic Development and Trade of the Russian Federation in May, since May 1997, Russia has banned the sale of imported food without Russian descriptions in its territory; In addition, according to the official letter number. N01-18803 issued by the State Tariff Commission of the Russian Federation in June 1997 has banned the sale of imported goods without Russian descriptions in its territory since July 1998.
199865438+February, Russia promulgated the "Procedural Provisions on Sticking Anti-counterfeiting Marks and Statistical Information Items on Commodities and Products Sold in the Russian Federation and Counting Their Circulation", which stipulated that from July 1999, it was forbidden to sell commodities and products without anti-counterfeiting marks and statistical information items listed in the list attached to this regulation in its territory. The list of the first batch of commodities attached to this regulation mainly includes alcoholic products, audio-visual products and computer equipment.
3. Export management
Russia mainly adopts export quotas and export licenses to implement export management.
(1) export quota and export license
Russia implements export quota and license management for the following three categories of products: the first category is products limited according to international agreements, such as textiles, individual ferrous metal products and silicon carbide; The second category is some special products, including wild animals, medical raw materials, code-breaking equipment, weapons and dual-use products, nuclear materials and devices, precious metals and gems, mineral and paleontological collection materials, semi-precious stones and their products, anesthetics, sedatives, poisons and related energy information. The third category is products in great demand in Russia, such as 1998 10. The Russian government has decided to implement license management for the export of hides (hides such as cowhide and sheepskin) and oilseeds (sunflower seeds, rapeseed and soybeans) from19981. The distribution of export quotas is mainly through bidding and auction. If the quota is surplus, it can also be issued according to the export performance. The export license is issued by the local Commissioner's office of the Ministry of Economic Development and Trade.
(2) Export supervision of dual-use products
1996 5438+00 In June, the Russian government issued the Regulation on the Measures for the Supervision of the Export of Dual-Use Products and Technologies in the Russian Federation, which stipulated that dual-use products and technologies need export licenses, and the issuance of export licenses is based on whether the exported products and technologies meet the relevant international obligations undertaken by the Russian Federation.
(3) export contract registration system
From June 1996 to June 10, Russia required that all import and export contracts with an amount exceeding 50,000 US dollars should be registered. The contract registration is the responsibility of the local Commissioner's office of the Russian Ministry of Economic Development and Trade.
(4) Unified verification system
Since1June 1996, Russia has implemented a unified compulsory verification system for the quantity, quality and price of export commodities, stipulating that export commodities, especially important strategic raw materials, must be inspected by verification institutions at the place of departure to verify whether the quantity and quality are consistent with the contents of the customs declaration and whether the prices are reasonable. After the verification is completed, the verification institution will issue the Commodity Inspection Certificate to the exporter, and the customs will not release the export commodities lacking this certificate. Since March 1996, this system is no longer enforced. At present, due to technical reasons, the "unified verification system" can not be fully implemented. In fact, only some commodities such as oil, refined oil, natural gas, coal, ferrous and non-ferrous metals, wood and mineral fertilizers can be verified.
(5) Export of processing trade
Russia brings the processing of incoming materials and incoming materials into the scope of processing trade management, and the products of processing trade can enjoy certain tax concessions when they are exported.
4. Other related systems
In addition to customs duties, import management and export management, other trade management systems in Russia are:
(1) customs supervision
Russia has implemented the revised Customs Law since June 5438+ 10, 2004, which further simplifies the customs supervision procedures and improves the efficiency of customs clearance, and reduces the number of relevant quasi-legal documents from 3000 to 100.
(2) Tax system
Russia imposes consumption tax and value-added tax on import and export products.
Since February 1993, Russia has imposed consumption tax on some imported products, regardless of the source of the imported products. Products currently taxed include alcohol, cigarettes, gasoline, jewelry and automobiles.
Russia imposes consumption tax on some export products, including oil and natural gas, and products exported through barter contracts, and stipulates that products exported to non-CIS countries (except oil and natural gas) are exempt from consumption tax; Products exported to Estonia, Latvia and Lithuania and settled in non-convertible currencies are exempt from consumption tax.
Since February 1993, Russia has imposed import value-added tax on imported products from non-CIS countries. The tax base of import value-added tax is the sum of product declaration value, import duty and consumption tax, and the tax rate is 20% (the tax rate of some foods and children's products is 10%). From June 5438+ 10, 2004, the import value-added tax rate was reduced to 18%, and at the same time, the added value of imported goods in the process of processing and sales in Russia was also levied with value-added tax.
Russia stipulates that all products exported to CIS countries are subject to full value-added tax, with the general product value-added tax rate of 20% and some food and children's products of 10%. Products exported to non-CIS countries are exempt from VAT.
Three. Investment management system
The Russian Foreign Investment Law clearly stipulates that unless otherwise stipulated by the laws of the Russian Federation, the legal treatment given to foreign investors in the Russian Federation shall not be lower than that given to domestic investors. In addition, the second paragraph of Article 9 stipulates that foreign investors and foreign-funded commercial institutions participating in priority investment projects enjoy special preferential treatment and legal protection to ensure the stability of their investment conditions and are not affected by changes in Russian laws and regulations for a certain period of time.
Article 3 of Chapter 1 of the Law of the Russian Federation on Farmland Circulation stipulates that foreign citizens or legal persons with more than 50% of the legal capital can own farmland by lease for a term of not more than 49 years.
The Tax Law of the Russian Federation (Part II) stipulates that the profit tax rate will be reduced to 24%, the value-added tax rate will be reduced to 18%, and various social contributions (medical insurance, unemployment insurance and endowment insurance) will be changed to unified social taxes, and the tax rate will be reduced from about 40% to 35% of the total wages of enterprises.