论列宁实物税中的法律思想  

On Lenin's Legal Thought of Tax Paid in Kind

作　　者：陈清[1] 

机构地区：[1]上海师范大学,上海200433

出　　处：《上海市经济管理干部学院学报》2011年第4期55-58,共4页Journal of Shanghai Economic Management College

摘　　要：以实物税代替余粮收集制,是列宁新经济政策的重要组成部分。它是列宁在苏俄国内战争胜利后,及时总结和反思"战时共产主义"政策的失误,转而实行的重要决策。研究和探讨以实物税代替余粮收集制的实质和法律思想,对于当今我国社会主义建设无疑具有重要的理论指导和现实借鉴意义。Tax in kind substituting Surplus collection system,is the signs and important component of Lenin new economic policy period.It is a prompt summary and reflection of ＂wartime communist＂ policy mistakes,to an important decision,by Lenin in Soviet union after victory,the civil war.It strengthened with the social development of supporting the construction of the rule,thus unveiled the Soviet socialist reform prologue.There is undoubtedly important theoretical guidance and realistic significance in research and discussion in Tax in kind substituting Surplus collection system essence and the legal thoughts for today＇s Chinese socialist construction.

关 键 词：新经济政策 实物税 余粮收集制 

分 类 号：A82[哲学宗教—马克思主义哲学]