Basics:  Russia needs to take as many Neutral IPC's as possible beofre going to war.  These come in handy at the beggining of the war for Russia.  Use tanks and infantry to throw back the Germans and move those factories out of striking distance.  Watch out for the Japanese from behind.

Dragon's Teeth
by Master Sergeant Beutin

The soviets generally have about 5 turns to acheive 2 things: gain as many neutral territories as possible and build defenses.  Both of these can prove quite difficult, since Russia is limited to 16 IPC's a turn.  I feel the best way to go about defending Russia is to take Norway, Finalnd, and/or (usually or) Persia.  Taking Finland on the first turn is difficult, but I've seen it done and in the end it pays off, since it ususally leads to the capture of Sweden.  But, taking Norway can yield the same results.  As far as defenses go, I like to set up what I call the Dragon's Teeth.  The Dragon's Teeth is deadly when utilized properly and I have found it to be very effective.  On your turn's leading up to the German invasion, purchase as many AA/AT guns as you want (I usually go for a total of 8, which includes the 3 I already start with).  Also, buy plenty of infantry and at least one tank.  Place your AA/AT guns either evenly spread over the Western front with Germany or send one to each Western territory and the rest to Russia.  Personally, I like the latter option because by the time anyone reaches Russia, an assualt on it will be extremely costly, if not impossible, for the attacker.  The option of spreading the AA/AT guns evenly over the front ensures the German player must go through heck to get to you, but he has less AA/AT guns to worry about and can pick you apart.  Let me illustrate this tactic in numbers: if the German player attacks your 5 infantry and 5 AA/AT guns in, let's say Karelia, with 5 tanks, 5 aircraft and 10 infantry, you can make 25 roles at 1 on  a d6 for the tanks or the aircraft.  Assume you hit 3-4 tanks in this case.  On the next phase, you go after the aircraft with another 25 at 1!  Not only this, but you can absorb the hits you take into the AA/AT's and the hits you make with them cannot attack in that round, saving the lives of your troops.  Finally, the AA/AT's can also be used as artillery in any assualt, so you have extra equipment for attacks.  If Japan is very strong by turn 5, this is the only tactic I have found that will keep them and the Germans out of Russia if you put the AA/AT guns in Russia.  Combine those AA/AT's with the horde of Russian infantry and your two aircraft and you have a powerful defense.