俄羅斯出口制度的形成與政策效果

Formulation and Policy Impact of Russia's Export Regulations

俄羅斯自一九九二年獨立以來，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』。雖然俄羅斯於一九九二年開始全面實施自由化，但遲至一九九三年五月二十一日才建立『關稅法』（On Customs Tariff），一九九五年建立聯邦法『國家對外貿易活動管理法』（On State Regulation of Foreign Trade Activity），然後其它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，出口制度的發展過程及其政策內容進行研究，探討俄羅斯在建立出口制度上的具體措施，特別針對俄羅斯目前的出口政策中，重要的『出口管制』、『出口利潤的匯回與強制出售』、『商品出口關稅、附加價值稅與消費稅』等政策加以分析，經由上述各項政策內容之歸納分析，以求能詳細了解俄羅斯出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當初對外經濟活動自由化的目標，即與全球經貿體系的整合及改變俄羅斯出口結構單一性的問題，進行檢驗，以驗證俄羅斯歷經十年出口政策改革的成效。

Since its independence in 1992, Russia has implemented liberalization policies that have transformed its national economic system from a centrally 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 did not 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 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 export policies during the transformation period of the Russian economy. To determine whether the Russian export system is now complete or not, I will discuss concrete measures connected to Russia's export regulations, focusing on quotas and licensing, export duties and VAT, as well as excise taxes on exported goods, control over repatriation of export revenues, and compulsory sale of foreign currency revenues. Finally, I will discuss the effects of Russian export policy on the stated goal of the 'liberalization of foreign economic activity,' including the integration of the Russian economy with the world economy and the transformation of the so-far unitary Russian export structure.