發(fā)布時間：2018-03-08 04:00

  本文選題：~年　切入點(diǎn)：城市　出處：《當(dāng)代中國史研究》2017年05期 　論文類型：期刊論文

【摘要】：1949~1950年,剛剛從農(nóng)村進(jìn)入城市的中國共產(chǎn)黨所領(lǐng)導(dǎo)的城市稅收工作就取得了很好的業(yè)績。從絕對數(shù)量上看,征收的稅款遠(yuǎn)超國民黨政府;從稅收的比重來看,城市工商稅收大幅度增長,與農(nóng)業(yè)稅之比更趨合理。以南昌市稅務(wù)局為例,當(dāng)時稅務(wù)部門完善機(jī)構(gòu)建制、細(xì)化管理業(yè)務(wù),有針對性地對不同類型的工作人員進(jìn)行管理與教育,因地制宜地實(shí)施民主評議等措施,是新中國成立初期城市稅收工作取得優(yōu)異成績的重要原因。
[Abstract]:From 1949 to 1950, the urban taxation work led by the Communist Party of China, which had just entered the city from the countryside, achieved very good results. In absolute terms, the taxes collected were far higher than those of the Kuomintang government; in terms of the proportion of tax revenue, Urban industrial and commercial taxes have increased by a large margin, and the ratio to agricultural taxes has become more reasonable. Taking Nanchang City Taxation Bureau as an example, the tax authorities at that time perfected the institutional structure, refined the management business, and managed and educated different types of staff members in a targeted manner. The measures such as democratic appraisal in accordance with local conditions are the important reasons for the outstanding achievements in the urban tax work in the early days of the founding of New China.
【作者單位】： 江西師范大學(xué)馬克思主義學(xué)院;
【基金】：國家社會科學(xué)基金項(xiàng)目“新中國建立初期城市工商稅收研究”(16BZS083) 江西省社會科學(xué)規(guī)劃項(xiàng)目“中國共產(chǎn)黨城市稅收工作的經(jīng)驗(yàn)研究(1949~1953)”(12DJ14)的階段性研究成果
【分類號】：F812.9;K27
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本文編號：1582281