1949～1950年城市税收增长的原因——以南昌市税务局为例

发布时间：2018-03-08 04:00

  本文选题：~年　切入点：城市　出处：《当代中国史研究》2017年05期 　论文类型：期刊论文

【摘要】：1949~1950年,刚刚从农村进入城市的中国共产党所领导的城市税收工作就取得了很好的业绩。从绝对数量上看,征收的税款远超国民党政府;从税收的比重来看,城市工商税收大幅度增长,与农业税之比更趋合理。以南昌市税务局为例,当时税务部门完善机构建制、细化管理业务,有针对性地对不同类型的工作人员进行管理与教育,因地制宜地实施民主评议等措施,是新中国成立初期城市税收工作取得优异成绩的重要原因。
[Abstract]:From 1949 to 1950, the urban taxation work led by the Communist Party of China, which had just entered the city from the countryside, achieved very good results. In absolute terms, the taxes collected were far higher than those of the Kuomintang government; in terms of the proportion of tax revenue, Urban industrial and commercial taxes have increased by a large margin, and the ratio to agricultural taxes has become more reasonable. Taking Nanchang City Taxation Bureau as an example, the tax authorities at that time perfected the institutional structure, refined the management business, and managed and educated different types of staff members in a targeted manner. The measures such as democratic appraisal in accordance with local conditions are the important reasons for the outstanding achievements in the urban tax work in the early days of the founding of New China.
【作者单位】： 江西师范大学马克思主义学院;
【基金】：国家社会科学基金项目“新中国建立初期城市工商税收研究”(16BZS083) 江西省社会科学规划项目“中国共产党城市税收工作的经验研究(1949~1953)”(12DJ14)的阶段性研究成果
【分类号】：F812.9;K27
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本文编号：1582281