坚持与调适:新民主主义革命时期中国共产党税收理念的演变  

Persistence and Adaptation:The Evolution of the CPC’s Taxation Philosophy in the New Democratic Revolution Period

作　　者：蒋贤斌 赖红羽 JIANG Xian-bin;LAI Hong-yu(School of Marxism,Jiangxi Normal University,Nanchang,Jiangxi 330022,China)

机构地区：[1]江西师范大学马克思主义学院

出　　处：《中国井冈山干部学院学报》2019年第5期93-98,共6页Journal of China Executive Leadership Academy Jinggangshan

基　　金：国家社科基金项目“新中国建立初期城市工商税收研究”(立项批准号:16BZS083)的阶段性研究成果

摘　　要：作为无产阶级革命政党,中国共产党在新民主主义革命时期的税收理念有着坚定的阶级立场,坚持并推广实施使富裕阶级多交税的累进税制就是集中体现。但这并不意味着革命税收理念没有变化,事实上,通过税收实践,中国共产党认识到了税收中公平与合理的重要性、普遍纳税原则的意义、税收与发展经济培育税源的关系等等。这些税收理念的形成,影响了新民主主义革命不同时期税收政策的制定,其中的坚持与调适,既反映了中国共产党的政治与理想,也折射出时局的变迁。不仅如此,革命年代的税收理念、政策对新中国建立初期的税收也产生了重大影响。As a proletariat revolutionary party,the CPC practiced a taxation philosophy of steadily-held class stand in the New Democratic Revolution period,which was concentratedly embodied in its persisting in and promoting the progressive taxation that imposed more taxes on the rich classes.However,this does not mean that the revolutionary taxation philosophy never changed.As a matter of fact,the CPC recognized,through the taxation practice,the importance of equity and reasonableness of taxation,the meaning of the universal taxpayment principle,the relationship between taxation and economic development and cultivation of tax sources,and so forth.The forming of these taxation ideas influenced the making of taxation policies in different stages of the New Democratic Revolution period,and the persistence and adaptation in this evolution process not only reflected the politics and ideal of the CPC,but also mirrored the change of the situation.In addition,the taxation philosophy and policies of the revolutionary age has an influence on the taxation in the new days of the new China.

关 键 词：中国共产党 税收理念 新民主主义革命 

分 类 号：D231[政治法律—政治学]