中央革命根据地的财政动员
发布时间：2018-07-14 15:19
【摘要】：土地革命初期,打土豪、筹款子成为中共解决经济困难最直接的方式。中华苏维埃共和国临时中央政府成立后,以统一累进税为经常性财政收入,问题是,将纳税重担放在剥削阶级身上的财政政策,使得战争动员无法通过增加工农税负的形式来实现。基于此,发行公债与借谷运动就成为解决财政困难的权宜之计。梳理根据地财政政策流转与实现形式可以发现,中央苏区的财政动员逐渐陷入既要保护工农群众的利益,又要依靠工农群众来解决经费不足的纠结中。问题的背后是阶级财政提供动员效力的不足,如何建立战时财政动员体系,中共还处在不断探索与尝试阶段。
[Abstract]:In the early days of the agrarian revolution, fighting for the land and raising funds became the most direct way to solve the economic difficulties of the Communist Party of China. After the establishment of the interim Central Government of the Soviet Republic of China, the common progressive tax was taken as the recurrent revenue. The problem is the fiscal policy of placing the tax burden on the exploiters. The mobilization of the war could not be achieved by increasing the tax burden on workers and peasants. Based on this, the issuance of government bonds and the Valley-borrowing campaign became a temporary solution to financial difficulties. Combing the circulation and realization form of fiscal policy in the base area, it can be found that the financial mobilization of the Central Soviet area has gradually fallen into the dilemma of not only protecting the interests of the masses of workers and peasants, but also relying on the masses of workers and peasants to solve the problem of insufficient funds. Behind the problem is the insufficiency of class finance in providing mobilization effectiveness. How to establish the wartime financial mobilization system is still in the stage of constant exploration and trial.
【作者单位】： 南京大学马克思主义学院;
【基金】：国家社会科学基金项目“新民主主义革命时期根据地乡村政权建设研究”(项目编号:13BDJ004)
【分类号】：D231
，
本文编号：2122069
[Abstract]:In the early days of the agrarian revolution, fighting for the land and raising funds became the most direct way to solve the economic difficulties of the Communist Party of China. After the establishment of the interim Central Government of the Soviet Republic of China, the common progressive tax was taken as the recurrent revenue. The problem is the fiscal policy of placing the tax burden on the exploiters. The mobilization of the war could not be achieved by increasing the tax burden on workers and peasants. Based on this, the issuance of government bonds and the Valley-borrowing campaign became a temporary solution to financial difficulties. Combing the circulation and realization form of fiscal policy in the base area, it can be found that the financial mobilization of the Central Soviet area has gradually fallen into the dilemma of not only protecting the interests of the masses of workers and peasants, but also relying on the masses of workers and peasants to solve the problem of insufficient funds. Behind the problem is the insufficiency of class finance in providing mobilization effectiveness. How to establish the wartime financial mobilization system is still in the stage of constant exploration and trial.
【作者单位】： 南京大学马克思主义学院;
【基金】：国家社会科学基金项目“新民主主义革命时期根据地乡村政权建设研究”(项目编号:13BDJ004)
【分类号】：D231
，
本文编号：2122069
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