發(fā)布時(shí)間：2018-04-10 19:22

  本文選題：新稅制 + 薄一波　； 參考：《上海師范大學(xué)》2017年碩士論文

【摘要】：1952年底國(guó)民經(jīng)濟(jì)基本恢復(fù)后,在國(guó)家財(cái)政收入不斷上漲的情況下,稅收收入比重在逐年下降,面對(duì)即將到來(lái)的大規(guī)模經(jīng)濟(jì)建設(shè)以及尚在進(jìn)行中的抗美援朝戰(zhàn)爭(zhēng),如何增加稅收保證財(cái)政收入,不斷鞏固新生人民政權(quán)成為了中國(guó)共產(chǎn)黨的不得不面臨的任務(wù)。一方面,國(guó)營(yíng)經(jīng)濟(jì)在社會(huì)主義經(jīng)濟(jì)成分中所占比重越來(lái)越大,私營(yíng)經(jīng)濟(jì)在經(jīng)過(guò)“五反”運(yùn)動(dòng)之后日漸蕭條,加之原有稅制的漏洞,經(jīng)營(yíng)方式的轉(zhuǎn)變等原因,稅款很難收上來(lái);另一方面,第一個(gè)五年計(jì)劃以及朝鮮戰(zhàn)爭(zhēng)的進(jìn)行使我國(guó)必須加大財(cái)政收入以滿足建設(shè)和戰(zhàn)爭(zhēng)需要。1953年,在中財(cái)委的統(tǒng)一領(lǐng)導(dǎo)下,財(cái)政部、商務(wù)部及工商界人士共同商討,以“保證稅收,簡(jiǎn)化稅制”為原則,以增加稅收、減少征稅成本為目的,決定對(duì)原有稅制進(jìn)行若干修正推行新的稅制。本文對(duì)此次新稅制實(shí)施的背景、過(guò)程、主要內(nèi)容以及是實(shí)施后出現(xiàn)的問(wèn)題及影響進(jìn)行論述,全文分為四個(gè)部分:第一部分介紹1953年新稅制出臺(tái)的背景及其主要原因;第二部分闡述新稅制出臺(tái)的過(guò)程、內(nèi)容以及實(shí)施后出現(xiàn)的問(wèn)題;第三部分對(duì)新稅制實(shí)施中相關(guān)問(wèn)題出現(xiàn)后各部門的補(bǔ)救措施及其造成的影響作出分析;第四部分就新稅制整體情況進(jìn)行評(píng)析。稅收制度的變革意味著政策的變化,新稅制的推行迄今為止已有60多年,但對(duì)我國(guó)稅收治理現(xiàn)代化仍有著一定的借鑒意義。
[Abstract]:After the basic recovery of the national economy at the end of 1952, the proportion of tax revenue has been decreasing year by year, with the state financial revenue constantly rising. In the face of the upcoming large-scale economic construction and the ongoing war of resisting US aggression and aiding Korea,How to increase tax revenue and consolidate the new people's power has become a task that the Communist Party of China has to face.On the one hand, the proportion of state-owned economy in the socialist economy is more and more large, the private economy is gradually depressed after the "five evils" movement, coupled with the loopholes of the original tax system and the change of management mode, it is very difficult to collect taxes.On the other hand, the first five-year plan and the Korean War made it necessary for China to increase its financial revenue to meet the needs of construction and war. In 1953, under the unified leadership of the Central Finance Committee, the Ministry of Finance, the Ministry of Commerce, and the industrial and commercial circles jointly discussed.Based on the principle of "ensuring tax revenue and simplifying tax system", in order to increase tax revenue and reduce the cost of taxation, it is decided to carry out some amendments to the existing tax system and implement the new tax system.This paper discusses the background, the process, the main content, the problems and the influence after the implementation of the new tax system. The paper is divided into four parts: the first part introduces the background of the new tax system in 1953 and its main reasons;The second part describes the process, content and problems after the implementation of the new tax system, the third part of the implementation of the new tax system in the implementation of the relevant problems after the emergence of remedial measures and their impact on the analysis;The fourth part evaluates the whole situation of the new tax system.The reform of the tax system means the change of the policy. The implementation of the new tax system has been more than 60 years so far, but it still has some reference significance for the modernization of tax administration in our country.
【學(xué)位授予單位】：上海師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：K27

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 姬文波;;1953,全國(guó)財(cái)經(jīng)會(huì)議風(fēng)波[J];同舟共進(jìn);2014年09期

2 龍觀華;;影響我國(guó)1953年實(shí)行“五年計(jì)劃”的主要因素[J];徐州工程學(xué)院學(xué)報(bào)(社會(huì)科學(xué)版);2014年04期

3 戴茂林;魏子楊;;一九五三年全國(guó)財(cái)經(jīng)會(huì)議“搬兵”之我見[J];中共黨史研究;2012年11期

4 劉佐;;紅色稅收——?jiǎng)?chuàng)建新中國(guó)時(shí)期中共稅收政策的發(fā)展[J];中國(guó)財(cái)政;2011年18期

5 李良玉;;“高饒事件”箋注[J];南京曉莊學(xué)院學(xué)報(bào);2010年05期

6 劉佐;;新中國(guó)六十年稅收大事輯選[J];中國(guó)稅務(wù);2009年10期

7 何立波;;“新稅制風(fēng)波”與“五口通商”經(jīng)濟(jì)管理體制的確立[J];黨史博覽;2009年10期

8 郭朝蕾;;新中國(guó)成立六十年以來(lái)的稅制變遷與發(fā)展[J];毛澤東鄧小平理論研究;2009年08期

9 秦立海;;建國(guó)之初政府黨組的設(shè)立與黨政關(guān)系的處理[J];濟(jì)南大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2009年02期

10 山口信治;喬君;;論毛澤東放棄新民主主義思想的戰(zhàn)略轉(zhuǎn)變[J];中共黨史資料;2008年04期

相關(guān)博士學(xué)位論文 前1條

1 余平;中財(cái)委與新中國(guó)初期經(jīng)濟(jì)秩序的確立[D];中共中央黨校;2013年

相關(guān)碩士學(xué)位論文 前3條

1 魏艷姣;中國(guó)稅收制度變遷（1949-2011）[D];遼寧大學(xué);2012年

2 耿旭;薄一波經(jīng)濟(jì)思想研究（1949-1956）[D];曲阜師范大學(xué);2011年

3 周新華;決定共和國(guó)發(fā)展趨勢(shì)的1953年[D];西南交通大學(xué);2002年

，

本文編號(hào)：1732564