Peculiarities Of Tax Administration Of Cross-Border Goods Movement In Russia And China


This article examines tax systems of Russia and China with an emphasis on value added tax (VAT) and an analysis of customs procedures implemented in the countries. Comparison of the mechanisms for calculating and levying VAT in Russian and Chinese tax practice made it possible to identify the strongest sides and vulnerable elements of the Russian and Chinese VAT systems. The comparative analysis covered the structure of tax authorities management, legal framework, tax rates, categories of VAT payers and export VAT refund schemes. The structure of tax authorities management in both countries is roughly similar, due to the similar structure of the reporting lines from the Ministry of Finance to the subordinate bodies. A distinctive feature of China is that the registrant is required to obtain approval from the State Administration of Industry and the Ministry of Commerce to open an enterprise. Moreover, an additional operating permission should be obtained from the National Development and Reform Commission if the enterprise is a priority for the development of China's economy. Of particular interest for the analysis of the VAT system in the studied countries is the category of taxpayers entitled to VAT refunds. The issues of the specifics of changes in the customs legislation of Russia and the People's Republic of China before and after joining the World Trade Organization are touched upon.

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31 March 2022

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1st Edition




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Zalaltdinov, M. M., Zakharova, G. P., & Gatina, F. F. (2022). Peculiarities Of Tax Administration Of Cross-Border Goods Movement In Russia And China. In & I. Savchenko (Ed.), Freedom and Responsibility in Pivotal Times, vol 125. European Proceedings of Social and Behavioural Sciences (pp. 365-371). European Publisher.