俄羅斯進口政策及其對台俄經貿之意涵

Abstract

俄羅斯自1992年獨立以來，實施自由化政策，經濟制度由中央統制型計劃經濟體系轉型到市場經濟體系，除了進行價格自由化改革外，另外一項重要的經濟轉型政策為『對外經濟活動自由化』。雖然俄羅斯於1992年開始全面實施自由化，但遲至1993年5月21日才建立『關稅法』，1995年建立聯邦法『國家對外貿易活動管理法』，然後其他俄羅斯政府及立法機構所發佈之對外經濟活動相關法令，例如聯邦法律、總統命令及各級政府所公佈之規定及條款等相關配套法令才逐漸制定。本研究主要係針對俄羅斯在經濟轉型過程中，進口制度的發展過程及其政策內容進行研究，探討俄羅斯在建立進口制度上的具體措施，特別針對俄羅斯目前的進口政策中『特殊商品的進口限制』、『認證、包裝和標籤之規定』、『進口商品的估價準則』、『商品進口關稅、附加價值稅與消費稅』、『不同的關稅體制下的關稅付款』及『進口貨物的外匯管制』等政策加以分析，經由上述各項政策內容之歸納分析，以求能詳細瞭解俄羅斯進口制度之各項配套措施的週延性。最後，本文也對政策的效果能否達成改進俄羅斯進口結構單一化的問題，並試圖從俄羅斯進口結構中尋找台灣與俄羅斯的商業機會。

Since its independence in 1992, Russia has implemented liberalization policies that have transformed its national economic system from a central planned economy to a market economy. In addition to price liberalization reform, the Russian government has also pursued an important transitional policy of “liberalization of foreign economic activity.” Although Russia began its “liberalization” in 1992, it didn’t set up its “Customs Tariff Law” until May 21, 1993. In 1995, Russia established the federal “Law On State Regulation of Foreign Trade Activity.” Subsequently, governmental and the legislative bodies promulgated related legislation, such as the “Federal Law,” “Decree of the President of the RF,” “Decision of the Council of Heads of Governments of the CIS,” “Act of the Government of the RF,” and “Order of the Ministry for Foreign Economic Relations of the RF.” This study focuses on import polices during the transformation of the Russian economy. To determine whether the Russia import system is now complete or not, I will discuss concrete measures connected to Russia’s import regulations, focusing on quotas and licensing, safety certification and marking, customs evaluation of imported goods, import duties and VAT, as well as excise tax on imported goods, exchange control over import of. Finally, I will discuss the effect of import policy on the stated goal of the transformation of the unitary Russian import structure and try to find the opportunity of economic relationship between Taiwan and Russia.