發(fā)布時(shí)間：2018-07-14 15:19

【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(guó)臨時(shí)中央政府成立后,以統(tǒng)一累進(jìn)稅為經(jīng)常性財(cái)政收入,問(wèn)題是,將納稅重?fù)?dān)放在剝削階級(jí)身上的財(cái)政政策,使得戰(zhàn)爭(zhēng)動(dòng)員無(wú)法通過(guò)增加工農(nóng)稅負(fù)的形式來(lái)實(shí)現(xiàn)。基于此,發(fā)行公債與借谷運(yùn)動(dòng)就成為解決財(cái)政困難的權(quán)宜之計(jì)。梳理根據(jù)地財(cái)政政策流轉(zhuǎn)與實(shí)現(xiàn)形式可以發(fā)現(xiàn),中央蘇區(qū)的財(cái)政動(dòng)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(lái)解決經(jīng)費(fèi)不足的糾結(jié)中。問(wèn)題的背后是階級(jí)財(cái)政提供動(dòng)員效力的不足,如何建立戰(zhàn)時(shí)財(cái)政動(dòng)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(guó)家社會(huì)科學(xué)基金項(xiàng)目“新民主主義革命時(shí)期根據(jù)地鄉(xiāng)村政權(quán)建設(shè)研究”(項(xiàng)目編號(hào):13BDJ004)
【分類號(hào)】：D231
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本文編號(hào)：2122069