中共建國初期的工商稅收：以天津和上海為中心

Chinese Taxation of the Urban Private Sector in the Early 1950s: An Examination of Tianjin and

陳永發(Yung-Fa Chen)

《近代史研究所集刊》 48期 (2005/06) Pp. 137-187

https://doi.org/10.6353/BIMHAS.200506.0137

摘要

中共建國之初，國家徵收稅收的能力大幅提升。這在城市當然和掌握稅源、擴大稅負人口，以及建立各種稽徵制度有關；但是不能全部歸因於杜絕納稅人口逃、漏稅，和稅務工作人員中飽的制度化建設，也必須注意財經的高度中央集權、組織納稅戶的能力、階級鬥爭的政治動員，以及對納稅戶分而治之的策略等等因素。本文隊天津和上海為例，利用所能看到的有限資料，說明以上論點。

關鍵字

城市工商稅 ； 逃漏稅 ； 民主評議 ； 階級鬥爭 ； 三反五反

並列摘要

In the early 1950s, the People's Republic of China managed to collect a record amount of tax revenues from both the rural and urban sectors. The government could claim tax receipts at least three times those of the displaced Nationalist government during its golden days. This achievement has been attributed to the Communist Party's ability to maximize the taxed population, its firm grasp over tax resources, and its systemization of tax data and tax collection procedures. However, this article focuses on Tianjin and Shanghai to paint a more complicated picture. The inauguration of a highly centralized Party-state, the ability to organize taxed individuals and households, the mobilization of the population through manipulated class struggle and an intensive campaign of confession all enabled the government to target the owners of private capital, which also contributed to the success of tax maximization.

並列關鍵字

urban private sector taxes ； tax evasion ； democratic discussion ； class struggle ； the campaigns against the Three Deviations and the Five Poisonous Behaviors

參考文獻

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