一九五三年税制改革前后的商业与财政  

Commerce and Finance Before and After the 1953 Tax Reforms

作　　者：林超超[1] Lin Chaochao

机构地区：[1]复旦大学历史学系

出　　处：《中共党史研究》2024年第6期127-135,共9页CPC History Studies

摘　　要：1953年新税制因在宣传中提出“公私一律平等纳税”原则,引起极大争议。通过梳理新税制出台前后的商业与财政状况,可以看到1952年底国营商业企业实行经济核算制与1953年初税制改革的启动,都是中央政府从商业流通领域增加财政收入的尝试:前者可减少商品流通成本,加速资金回笼;后者为确保每个流通环节的税征到位。新税制出台后,在市场供应中出现的“公退私进”,不是取消国营商业税收优待的结果,而是源于同期国营商业企业推行经济核算制后压缩库存,减少对私营工业的加工订货,私商得以掌握更多货源。The new tax system implemented in 1953 provoked significant controversy due to its principle of“equal taxation for the public and private sectors”as was presented in the propaganda.By examining the commercial and fiscal conditions before and after implementation of the new tax system,it becomes clear that both the introduction of economic accounting in state-owned commercial enterprises at the end of 1952 and the introduction of the tax reforms in early 1953 were attempts by the central government to increase fiscal revenue through the commercial circulation sector.The former aimed to reduce commodity circulation costs and to accelerate capital turnover,while the latter sought to ensure tax collection at every stage of the circulation process.Following the introduction of the new tax system,the phenomenon of“public retreat,private advance”market supply was not the result of the canceling of tax benefits for state-owned commercial enterprises.Instead,it stemmed from state-owned com-mercial enterprises reducing their inventories and cutting back on processing orders from private industries after implementing the economic responsibility system.This allowed private merchants to gain greater control over the supply of goods.

关 键 词：1953年新税制 工商税收 私商 国营商业企业 经济核算制 

分 类 号：D232[政治法律—政治学] K271[政治法律—中共党史]