1953年新税制研究

发布时间：2018-04-10 19:22

本文选题：新税制 + 薄一波　；参考：《上海师范大学》2017年硕士论文

【摘要】：1952年底国民经济基本恢复后,在国家财政收入不断上涨的情况下,税收收入比重在逐年下降,面对即将到来的大规模经济建设以及尚在进行中的抗美援朝战争,如何增加税收保证财政收入,不断巩固新生人民政权成为了中国共产党的不得不面临的任务。一方面,国营经济在社会主义经济成分中所占比重越来越大,私营经济在经过“五反”运动之后日渐萧条,加之原有税制的漏洞,经营方式的转变等原因,税款很难收上来;另一方面,第一个五年计划以及朝鲜战争的进行使我国必须加大财政收入以满足建设和战争需要。1953年,在中财委的统一领导下,财政部、商务部及工商界人士共同商讨,以“保证税收,简化税制”为原则,以增加税收、减少征税成本为目的,决定对原有税制进行若干修正推行新的税制。本文对此次新税制实施的背景、过程、主要内容以及是实施后出现的问题及影响进行论述,全文分为四个部分:第一部分介绍1953年新税制出台的背景及其主要原因;第二部分阐述新税制出台的过程、内容以及实施后出现的问题;第三部分对新税制实施中相关问题出现后各部门的补救措施及其造成的影响作出分析;第四部分就新税制整体情况进行评析。税收制度的变革意味着政策的变化,新税制的推行迄今为止已有60多年,但对我国税收治理现代化仍有着一定的借鉴意义。
[Abstract]:After the basic recovery of the national economy at the end of 1952, the proportion of tax revenue has been decreasing year by year, with the state financial revenue constantly rising. In the face of the upcoming large-scale economic construction and the ongoing war of resisting US aggression and aiding Korea,How to increase tax revenue and consolidate the new people's power has become a task that the Communist Party of China has to face.On the one hand, the proportion of state-owned economy in the socialist economy is more and more large, the private economy is gradually depressed after the "five evils" movement, coupled with the loopholes of the original tax system and the change of management mode, it is very difficult to collect taxes.On the other hand, the first five-year plan and the Korean War made it necessary for China to increase its financial revenue to meet the needs of construction and war. In 1953, under the unified leadership of the Central Finance Committee, the Ministry of Finance, the Ministry of Commerce, and the industrial and commercial circles jointly discussed.Based on the principle of "ensuring tax revenue and simplifying tax system", in order to increase tax revenue and reduce the cost of taxation, it is decided to carry out some amendments to the existing tax system and implement the new tax system.This paper discusses the background, the process, the main content, the problems and the influence after the implementation of the new tax system. The paper is divided into four parts: the first part introduces the background of the new tax system in 1953 and its main reasons;The second part describes the process, content and problems after the implementation of the new tax system, the third part of the implementation of the new tax system in the implementation of the relevant problems after the emergence of remedial measures and their impact on the analysis;The fourth part evaluates the whole situation of the new tax system.The reform of the tax system means the change of the policy. The implementation of the new tax system has been more than 60 years so far, but it still has some reference significance for the modernization of tax administration in our country.
【学位授予单位】：上海师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：K27

【参考文献】