保革命与促民生:中央苏区商业税政策的调整  

Ensuring Revolution and Promoting People's Livelihood:Changes in Central Soviet Area's Business Tax Policy

作　　者：刘魁 LIU Kui(School of Marxism,Shanghai Lixin University of Accounting and Finance,Shanghai 201209,China)

机构地区：[1]上海立信会计金融学院马克思主义学院,上海201209

出　　处：《赣南师范大学学报》2024年第4期36-42,共7页Journal of Gannan Normal University

基　　金：国家社会科学基金一般项目(23BDJ070)。

摘　　要：自中央苏区创建伊始,各级苏维埃政府和红军部队始终面临严峻的经费问题。没收商店与特别罚款,虽能筹措一时的经费,但也会导致市场失序与政府税收减少。1931年,中华苏维埃共和国临时中央政府成立后,中共建立新的税收制度,代替打土豪的政策。减税与免税等优惠措施无疑会造成政府税收收入的一些让与,但也会活跃和规范市场。1932年,为取得第四次反“围剿”战争胜利,中央政府降低起征点,提高税率,缩小免税范围,商人的税负增加了,商人经商的积极性受到影响。一些地方政府为了繁荣市场,又采取对商人利好的政策。1933年至1934年,第五次反“围剿”期间,中央苏区再度增加商业税额,革命战争环境下,苏维埃政府很难兼顾商人利益和政府财政收入。政府取利与让利应当有一个限度,适度取利或让利对政府和商人双方都有裨益。Since the founding of central soviet area,Soviet governments and Red Army units at all levels have always faced a serious funding problem.Confiscating stores and imposing special fines can raise temporary funds,but it can also lead to market disorder and reduced government tax revenue.In 1931,after the establishment of the Chinese Soviet Republic Central Government,the Communist Party established a new tax system to replace the policy of beating up local tycoons.Tax Reduction and exemption measures will undoubtedly result in some transfer of government tax revenue,but also active market and orderly market.In 1932,in order to win the fourth anti-"Encirclement and suppression" war,the central government lowered the threshold,raised the tax rate,reduced the scope of tax exemption,increased the tax burden on businessmen,businessmen's enthusiasm was affected.In order to prosper the market,some local governments have adopted favorable policies for businessmen.Between 1933 and 1934,during the fifth counter-campaign,central Communist-controlled China increased commercial taxes again,making it difficult for the Soviet government to balance the interests of businessmen with government revenues in the context of the Revolutionary War.There should be a limit to the government's profit-taking and profit-giving.Moderate profit-taking or profit-giving is beneficial to both the government and the businessmen.

关 键 词：保障革命 促进民生 中央苏区 商业税政策 

分 类 号：D231[政治法律—政治学] F129[政治法律—中共党史]