土地革命战争时期中央苏区财税政策的演变  

The Evolution of Fiscal and Tax Policies in the Central Soviet Area During the Land Revolution

作　　者：刘魁 Liu Kui

机构地区：[1]上海立信会计金融学院马克思主义学院

出　　处：《中共党史研究》2024年第3期77-87,共11页CPC History Studies

基　　金：国家社科基金项目“中央苏区税收研究”(23BDJ070)的阶段性成果。

摘　　要：中央苏区建立之初,打土豪是筹措党政军各项经费的临时性举措。伴随着国民党不断的军事“围剿”,筹措经费的渠道由向外扩大苏维埃区域转向在苏区内部征税。苏维埃政府通过发行货币和征收货币税,建立起中央苏区的财政金融体系。增发货币带来纸币贬值和物价上涨,于是苏维埃政府开始征收实物税。各类税收总量无法满足浩繁的军事需求,因此中华苏维埃共和国临时中央政府先是发行公债,随后开展借谷运动。各项财税改革措施虽不尽完善,但在打破国民党军队的“围剿”和保卫红色政权方面起到了积极作用。In the early days of the Central Soviet Area,fighting the landlords was a temporary measure to raise funds for the party,government,and army.The Kuomintang’s ongoing military“encirclement and suppression”campaign shifted the focus of financing from expanding the soviet area to collecting taxes in the soviet area.The soviet government built the financial system in the Central Soviet Area by issuing currency and imposing a currency tax.Increasing the issuance of currency led to a depreciation in the value of the currency and to price increases,prompting the soviet government to initiate the collection of physical taxes.However,the total amount of the various taxes was insufficient to meet the extensive demands of the military.Consequently,the Temporary Central Government of the Chinese Soviet Republic first issued government bonds and later launched a grain borrowing campaign.Although these financial and tax reform measures were not perfect,they played a positive role in breaking the military“encirclement and suppression”campaign by the Kuomintang forces and in defending CPC political power.

关 键 词：中央苏区 财政收入 税收 货币税 实物税 公债 借谷 

分 类 号：D231[政治法律—政治学] K263[政治法律—中共党史]