“民主评议”的实施与调整——建国初期城市工商税收方法、政策研究  

Implementation and Adjustment of “Democratic Appraisal”——The Methods and Policies of Tax Collection in Urban Commerce and Industry in the Early Years of New China

作　　者：蒋贤斌[1] 

机构地区：[1]江西师范大学政法学院,江西南昌330022

出　　处：《江西师范大学学报（哲学社会科学版）》2013年第4期27-31,共5页Journal of Jiangxi Normal University(Philosophy and Social Sciences Edition)

摘　　要：建国初期,中共在城市工商业税收工作中,推行"民主评议"的方法。在实施和推广过程中,"民主评议"方法中存在的不足显现出来,进而引来各方面的争议。中央财税部门一方面坚持肯定和推行"民主评议",另一方面修改和完善"民主评议"方法,同时也肯定和实施其他的征税方法。建国初期城市工商业税收方法的实施与调整,反映出当时执政者的执政意念与风格。In the early years of New China,the Chinese Communist Party practiced the ＂democratic appraisal＂to deal with the tax collection in urban commerce and industry.In the process of implementation and generalization,the deficiencies of ＂democratic appraisal＂were exposed,drawing disputes from various parties concerned.The Central Fiscal and Tax Department,on the one hand,affirmed its merits and kept popularizing this method;on the other hand,it modified and improved the method of ＂democratic appraisal＂,and at the same time adopted other tax collection methods.Accordingly,the concept and style of rulers at that time were reflected through the implementation and adjustment of the method of tax collection in urban commerce and industry in the early years of New China.

关 键 词：建国初期 城市工商税收 民主评议 政策调整 

分 类 号：D232[政治法律—政治学]