[1]蒋贤斌,毛必祥.1946—1949年东北解放区城市工商税收方法的实践与经验[J].江西师范大学学报(哲学社会科学版),2020,(02):127-131.
　JIANG Xianbin,MAO Bixiang.Practice and Experience of Urban Industrial and Commercial Taxation Method in the Liberated Areas of Northeast China From 1946 to 1949[J].,2020,(02):127-131.
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1946—1949年东北解放区城市工商税收方法的实践与经验()
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《江西师范大学学报》（哲学社会科学版）[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2020年02期
页码:
127-131
栏目:
中国近现代史研究
出版日期:
2020-04-20

文章信息/Info

Title:
Practice and Experience of Urban Industrial and Commercial Taxation Method in the Liberated Areas of Northeast China From 1946 to 1949
文章编号:
1000-579(2020)02-0127-05
作者:
蒋贤斌;  毛必祥
江西师范大学 马克思主义学院,江西 南昌 330022
Author(s):
JIANG Xianbin;  MAO Bixiang
School of Maxism,Jiangxi Normal University,Nanchang,Jinagxi 330022,China
关键词:
东北解放区;  城市工商税;  税收方法
Keywords:
Northeast Liberated Areas;  urban industrial and commercial taxation;  taxation method
分类号:
D231
文献标志码:
A
摘要:
东北解放区是中国共产党最早全面解放的大行政区,中共在东北城市执政所形成的经验在解放战争时期和新中国建立初期被广泛介绍与借鉴。以工商业户账簿是否完善作为选择税收方法的依据、基于组织工商业小组建立统一账簿的税务专责管理制度,这两条东北解放区城市工商税收的经验是东北解放区城市税收工作者在实践基础上探索而形成的。中央相关部门对这两条经验给予了较高肯定,并向全国介绍、推广。
Abstract:
The Northeast Liberated Areas are the earliest large administrative regions liberated by the Communist Party of China in an all-round way.The experiences gained by the CPC in governing the northeast cities were also widely introduced and borrowed during the War of Liberation and in the early days of the founding of New China.Through exploring these two experiences of urban industrial and commercial taxation method in the liberated areas of Northeast China,namely,taking whether the industrial and commercial household books was perfect or not as the basis for the choice of taxation methods and establishing a unified book taxation task management system based on the organization of industry and commerce group,were formed by urban taxation workers in the Liberated Areas of Northeast China.The relevant departments of the central government gave high recognition to these two experiences,and introduced and promoted them to the whole country.

参考文献/References:

[1]辽宁吉林黑龙江省税务局、档案馆编.东北解放区工商税收史料选编(1945—1949年)(第一册)[M].哈尔滨:黑龙江人民出版社,1988.
[2]辽宁吉林黑龙江省税务局、档案馆编.东北解放区工商税收史料选编(1945—1949年)(第二册)[M].哈尔滨:黑龙江人民出版社,1988.
[3]辽宁吉林黑龙江省税务局、档案馆编.东北解放区工商税收史料选编(1945—1949年)(第三册)[M].哈尔滨:黑龙江人民出版社,1988.
[4]刘志城.中华人民共和国工商税收史长编(第一部)[M].北京:中国财政经济出版社,1988.
[5]大连市税务局税志办公室编.大连市税务志[M].大连:大连出版社,1994.

备注/Memo

备注/Memo:
收稿日期:2018-06-26
基金项目:国家社科基金项目“新中国建立初期城市工商税收研究”(编号:16BZS083作者简介:蒋贤斌(1967-),男,湖南永州人,史学博士,江西师范大学教授。研究方向为中国近现代史、中共党史。毛必祥(1992-),男,江西吉安人,江西师范大学马克思主义学院硕士研究生。研究方向为中国近现代史。
更新日期/Last Update: 2020-04-20