【摘要】：土地革命初期,打土豪、籌款子成為中共解決經(jīng)濟(jì)困難最直接的方式。中華蘇維埃共和國臨時中央政府成立后,以統(tǒng)一累進(jìn)稅為經(jīng)常性財政收入,問題是,將納稅重?fù)?dān)放在剝削階級身上的財政政策,使得戰(zhàn)爭動員無法通過增加工農(nóng)稅負(fù)的形式來實現(xiàn)。基于此,發(fā)行公債與借谷運動就成為解決財政困難的權(quán)宜之計。梳理根據(jù)地財政政策流轉(zhuǎn)與實現(xiàn)形式可以發(fā)現(xiàn),中央蘇區(qū)的財政動員逐漸陷入既要保護(hù)工農(nóng)群眾的利益,又要依靠工農(nóng)群眾來解決經(jīng)費不足的糾結(jié)中。問題的背后是階級財政提供動員效力的不足,如何建立戰(zhàn)時財政動員體系,中共還處在不斷探索與嘗試階段。
[Abstract]:In the early days of the agrarian revolution, fighting for the land and raising funds became the most direct way to solve the economic difficulties of the Communist Party of China. After the establishment of the interim Central Government of the Soviet Republic of China, the common progressive tax was taken as the recurrent revenue. The problem is the fiscal policy of placing the tax burden on the exploiters. The mobilization of the war could not be achieved by increasing the tax burden on workers and peasants. Based on this, the issuance of government bonds and the Valley-borrowing campaign became a temporary solution to financial difficulties. Combing the circulation and realization form of fiscal policy in the base area, it can be found that the financial mobilization of the Central Soviet area has gradually fallen into the dilemma of not only protecting the interests of the masses of workers and peasants, but also relying on the masses of workers and peasants to solve the problem of insufficient funds. Behind the problem is the insufficiency of class finance in providing mobilization effectiveness. How to establish the wartime financial mobilization system is still in the stage of constant exploration and trial.
【作者單位】： 南京大學(xué)馬克思主義學(xué)院;
【基金】：國家社會科學(xué)基金項目“新民主主義革命時期根據(jù)地鄉(xiāng)村政權(quán)建設(shè)研究”(項目編號:13BDJ004)
【分類號】：D231
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本文編號：2122069