新中国成立前后中共对上海工商业税征管方法的探索  

Exploration of CPC Methods of Collecting and Managing the Industrial and Commercial Tax in Shanghai before and after the Founding of New China

作　　者：赵毛晨 Zhao Maochen

机构地区：[1]中国社会科学院近代史研究所博士后流动站

出　　处：《中共党史研究》2022年第2期64-80,共17页CPC History Studies

摘　　要：面对新中国成立前后财政压力与税收合理化之间的矛盾,中共中央与上海市税务部门、工商界之间频繁互动,对工商业税的征管方法进行了探索与调适。上海工商业税的征收由自报实缴改采民主评议,再转为自报查账依率计征、自报公议民主评定和定期定额三种方式灵活并施。这一变革过程存在复杂任务与有限能力之间的张力,呈现多元化和阶段性特征。其中不仅体现了中共税政转型中理论联系实际的弹性机制,也彰显了中共所具有的调适性、灵活性和长期执政的潜力。Faced with the contradiction between financial pressure and tax rationalization in the early days of new China, the CPC Central Committee frequently interacted with the Taxation Department and industrial and commercial circles in Shanghai to explore and adjust the methods for collection and administration of the industry and commercial tax. Collection of the industrial and commercial tax in Shanghai changed from “self-reporting of actual payments” to “democratic appraisals”, and then to simultaneously implementing three flexible methods, including self-reported auditing and rate-based collection, self-reporting and democratic evaluations, and regular quotas based on the democratic evaluations. During this process, characterized by diversification and stages, there were tensions between the complex tasks and the limited capabilities. The flexible mechanism of linking theory with practice in the transformation of administration of the industrial and commercial tax reflected the adaptability, flexibility, and long-term ruling potential of the CPC.

关 键 词：工商业税 依率计征 民主评议 顾准 

分 类 号：D232[政治法律—政治学]