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作 者:杨强[1] 马陵合[1] YANG Qiang;MA Linghe(School of History,Anhui Normal University,Wuhu 241002,China)
出 处:《安徽史学》2024年第1期159-168,共10页Historical Research In Anhui
基 金:2023年度国家社科基金冷门绝学研究专项“明清以来河东盐商文献的搜集、整理与研究”(23VJXG038)的阶段性成果。
摘 要:新中国成立初期,为缉私护税、保障财政收入,各地盐区先后组建并适度扩大了盐务缉私武装。从其建制上看,盐务缉私武装是一支具有特殊警察性质的军事化或半军事化组织。在缉私过程中,盐务缉私武装发动教育群众缉私并与群众缉私小组相配合,提升了缉私效果。1951年底到1952年,盐务缉私武装奉命整编裁改,既是“群众觉悟提高”的必然结果,也是国家“精兵简政、增产节约”的需要,但从更深层次上看,反映了国家财政税收政策的变化,盐务治理能力的提升。由于盐税税率的降低,挤压了食盐走私的空间,减轻了盐务缉私的压力。In the early days of New China,the CPC and the state established and appropriately expanded the anti-salt-smuggling armed forces successively,in order to prevent smuggling,protect tax and thus ensure financial revenue.From the perspective of its organizational structure,the anti-salt-smuggling force is a militarized one with a nature of special police.In the process of anti-smuggling,the anti-salt-smuggling armed forces appealed to the masses and cooperated with the anti-smuggling groups of the masses to improve the anti-smuggling effect.From the end of 1951 to 1952,the armed forces were instructed to reorganize and be cut off under order.It is the inevitable result of the“improved mass consciousness”,as well as the national needs for“strengthening troops and simplifying administration,increasing production and practicing economy”.From a deeper level,the act reflected the change of national fiscal and tax policy.Due to the reduced salt tax rates and the squeezed space of salt smuggling,the pressure on the anti-salt-smuggling was eased.
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