中共接管天津初期的税收治理困境及应对
郑帅
中国民航大学 马克思主义学院, 天津 300300
起止页码: 1--6页
DOI:
摘要：
1949年1月天津解放后，中国共产党为缓解财政压力并支援全国解放战争，迅速恢复了征税工作。然而，征税初期面临诸多挑战，因税务干部数量不足且经验欠缺，同时天津工商户偷漏税现象严重，导致征税工作进展不顺。为有效解决这一问题，中共采取了发动群众、动员店员和职工参与协税的策略，但此过程中遭遇了多重阻碍。面对困难，天津市党政与工会紧密合作，通过一系列措施消除店员和职工的思想顾虑，成功建立了密报网。这一举措极大地发挥了店员和职工在摸清税源、检举偷漏税行为等方面的关键作用，使他们成为中共税收干部不可或缺的同盟力量。
The Tax Governance Dilemmas and Responses in the Early Stages of the CPC’s Takeover of Tianjin
ZHENG Shuai
School of Marxism, Civil Aviation University of China, Tianjin 300300, China
Abstract:
After the liberation of Tianjin in January 1949, the Communist Party of China quickly resumed taxation work to alleviate financial pressure and support the national liberation war. However, in the early stages of taxation, there were many challenges, including the shortage of tax officials and lack of experience. At the same time, there was a serious problem of tax evasion among Tianjin’s industrial and commercial households, which led to the slow progress of taxation work. To effectively address this issue, the Communist Party of China adopted a strategy of mobilizing the masses, encouraging shop assistants and workers to participate in tax policy and administration, but encountered multiple obstacles in the process. In the face of difficulties, the Party and government of Tianjin closely cooperated with the trade union to eliminate the concerns of shop assistants and employees through a series of measures, and successfully established a confidential reporting network. This measure brought into full play the key role of store clerks and employees in identifying tax sources and reporting tax evasion, making them an indispensable ally of the Communist Party of China,s tax officials. Key words: early days after liberation; Communist Party of China; tax governance; mass mobilization
收稿日期: 2025-5-19
基金项目: 天津市教委科研计划项目“坚持党的领导：解放初期中国共产党重塑工商税收体系的历史经验”（SKZ46420230013）
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