摘要
在私营工商业社会主义改造过程中,国家实施了差异化的税收制度,拉开了工商业个体经营和合作经营之间的税负距离。这种制度安排对工商业改造产生了杠杆作用。税收征管过程中国家与工商业之间一系列博弈行为加快了私营工商业社会主义改造的步伐。
In the process of socialist transformation of private industry and commerce, the government implemen- ted a differentiated taxation system, which widened the gap between individual businesses and cooperative busi- nesses in respect of taxation. This institutional arrangement played the role of leverage for the transformation of private industry and commerce. A series of games between the state and businesses in the process of collection and management of taxes led to the quickening of steps of the socialist transformation of private industry and com- merce.
出处
《中共党史研究》
CSSCI
北大核心
2012年第2期42-51,共10页
CPC History Studies
基金
教育部人文社会科学重点研究基地重大项目"中国共产党关于‘什么是社会主义
怎样建设社会主义’的认识史研究"(10JJD710001)阶段性成果
