[摘　要]　从国内设计单位承接俄国境内设计项目所涉财税的基本要素入手，分析所涉税种、税率，纳税义务人的认定、税收抵扣及设计费率等问题，提出国内业界如何利用相关财税规定，避免不必要的财务损失。

[关键词]　税种,税率,税收抵扣,设计费率,对策

Abstract: Starting from the finance and taxation essential factors related to Chinese designing corporation when carry on design projects in Russia, analyzes the tax categories, tax rate, cognizance of taxpayer, tax reducing and design fee rate etc. Proposes how the Chinese designing corporation to avoid the nonessential financial loss using the related finance and taxation regulations .

Key words: tax category; tax rate; tax reducing; design fee rate; countermeasure

[参考文献]

[1]曹建明.国际经济法学[M].北京：中国政法大学出版社，1998.

[2]中国注册会计师协会.税法[M].北京：经济科学出版社，2008.

建筑经济，2008（10）：52-54