That statement is not valid and I can’t understand where its decisiveness comes from. The enonomy was centrally planned, nobody respectable calls the USSR “state capitalist”
Russia was never even close to starting to try to attempt communism
IMO the urge to conclude this comes from having to reconcile two believes: First that “the USSR was evil” and secondly an interest in communism.
People affected can then either decide to denounce communism or reevaluate and deepen their knowledge of the USSR.
The latter option is often incomprehensible, so a third option is contrieved: decoupling one from the other.
I applaud you that you could uphold whatever positive view you hold of communism and instead settle for the last option rather than denouncing communism.
However the USSR obviously absolutely seriously tried to develop their country towards communism. A lot went wrong, mistakes were made even crimes committed.
But you also have to see the context of the times. The statehood is repealed in a revolution and you need to rebuild it. all the while a couple of the strongest nations on earth invade you and fund a civil war in your country also your people are poor. Then the behemoth war machine of the nazis invades. After you beat them, costing you 30 million people, the biggest power in history declares you their enemy.
A lot went extremely well compared to that: No society was ever development that quickly before and only China managed to pull this of as well. For a brief moment in the 60s life expectancy in the USSR was higher than in the US.
Wherever you stand: The USSR is something to learn from, successes and mistakes. Keeping them in the “evil” corner is just falling for propaganda.