【摘要】：1949年1月天津解放,為解決自身財(cái)政問(wèn)題和支持全國(guó)解放戰(zhàn)爭(zhēng),政府旋即向天津市各行各業(yè)開(kāi)征稅款。這其中也包括在津的外資企業(yè),也就是我們一般稱作的外商或洋商。然而,對(duì)外商的征稅過(guò)程并不是一帆風(fēng)順的,其間遇到了不少障礙,甚至出現(xiàn)了部分有組織的抗稅行為,其中尤以"英商會(huì)"反應(yīng)最為激烈。它們通過(guò)開(kāi)會(huì)、下發(fā)通知、遞交聯(lián)合抗議書(shū)、聯(lián)系津外英商、延期交款等方式,企圖不交或緩交稅款。對(duì)此,新生的中共稅務(wù)部門進(jìn)行了針?shù)h相對(duì)的斗爭(zhēng),并最終基本完成了稅收任務(wù)。
[Abstract]:In January 1949, Tianjin liberated, in order to solve its own financial problems and support the national liberation war, the government immediately levied taxes on various industries in Tianjin. This also includes foreign-funded enterprises in Tianjin, which we commonly call foreign or foreign businesses. However, the taxation process of foreign businessmen was not smooth, and encountered many obstacles, and even some organized anti-tax behavior, especially the "British Chamber of Commerce" the most intense response. They try not to pay or delay the payment of taxes by means of meetings, notices, submission of joint protest, contact with British businessmen from Tianjin and foreign countries, and deferral of payment. In response, the new CPC tax department fought tit-for-tat, and finally completed the tax task.
【作者單位】： 中共中央黨校研究生院;
【基金】：國(guó)家社科基金項(xiàng)目“中國(guó)道路視閾下的計(jì)劃經(jīng)濟(jì)史研究”(14BJL019)階段性成果之一
【分類號(hào)】：F812.9
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本文編號(hào)：2390603