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| Subject | Russian | English |
| IMF. | категория налогоплательщиков | tax bracket |
| tax. | налогоплательщик высшей категории доходов | higher bracket income taxpayer (dimock) |
| tax., China | налогоплательщик НДС общей категории | general VAT taxpayer (General VAT taxpayers refer to enterprises whose accumulated taxable income during a consecutive period of no more than 12 months, or four quarters, exceeds RMB 5 million or those who have a sound accounting system. Multiple VAT rates of 13%, 9%, and 6% apply to general VAT taxpayers. 'More) |