“民主评议”与上海私营工商业社会主义改造  

Democratic Appraisal and Socialist Transformation of Private Industry and Commerce in Shanghai

作　　者：赵懿 辛逸[1] ZHAO Yi;XIN Yi(School of Marxism Studies,Renmin University of China,100086)

机构地区：[1]中国人民大学马克思主义学院中共党史系,100086

出　　处：《上海经济研究》2020年第8期119-127,共9页Shanghai Journal of Economics

基　　金：中国人民大学马克思主义学院科研基金项目“新中国初期的工商税收与社会主义改造——以上海为中心的研究”成果。

摘　　要："民主评议"的征税办法是新中国初期上海市推动私营工商业社会主义改造的经济手段之一。这一征税办法增加了私营工商业的税收负担,导致欠税发生,限制了私营工商业的发展。全行业公私合营开始后,上海市税务局采取了"欠税转公股"的办法,允许私营工商业将其在公私合营企业中持有的私股转为公股以抵扣欠税,降低了私营工商业的持股比例,增强了私营工商业参与公私合营的意愿,加快了私营工商业社会主义改造的步伐。Democratic appraisal is one of the economic method in the socialist transformation of private industry and commerce in Shanghai.The method of democratic appraisal greatly increases the tax burden of private industry and commerce,leads to widespread tax arrears and operating difficulties of private industry and commerce.In the following public-private cooperation in the whole industry,Shanghai adopts an approach of transition of tax debts to public shares,allowing private industrial and commercial businesses to convert their private shares held in public-private cooperation enterprise into public shares to offset tax debts,which effectively accelerated the completion of socialist transformation.

关 键 词：税收 上海 私营工商业 社会主义改造 “民主评议” 公私合营 

分 类 号：F129[经济管理—世界经济]