Its an old Yakov Smirnoff routine. He was popular in the 80s doing Soviet humor. I think he was Ukranian. One of his lines:
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"In Russia we only had two TV channels. Channel One was propaganda. Channel Two consisted of a KGB officer telling you: Turn back at once to Channel One."
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But his most oft-repeated forumla was "In American, you do X. In Soviet Russia, X does you!" Seems recently some message board people thought it was amusing and turned it into those oft-abused and overused cliche memes.
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