摘要
公粮是国家财政收入的重要来源。1949—1952年,针对严峻的粮食问题,北京通过制定征收标准、建立征收队伍以及加强宣传动员,确保了公粮征收计划的顺利完成。然而,征粮政策从酝酿到实践并非一帆风顺,公粮征收过程中出现了农户负担不均、畸轻畸重等现象。对此,北京积极实施查田评产,执行依法减免,贯彻依率计征,从而有效化解了矛盾与冲突,既为国家财政收入提供了重要保障,也为此后党和政府在农村开展相关工作奠定了坚实基础。
Public grain was an important source of national fiscal revenue.From 1949 to 1952,in response to the severe food problem,Beijing ensured the smooth completion of the public grain collection plan by formulating collection standards,establishing collection teams,and strengthening publicity and mobilization.However,the implementation of the grain collection policy had not been unhindered all the way.There had been phenomena such as uneven and disproportionate burden on farmers during the process of public grain collection.In response to this,Beijing actively implemented land inspections and evaluations,legal reductions and exemptions,and rate-based taxation,effectively resolving conflicts and contradictions.Its not only provided important guarantees for national fiscal revenue,but also laid a solid foundation for the Party and government to carry out related work in rural areas in the future.
出处
《当代中国史研究》
CSSCI
北大核心
2024年第2期129-139,M0007,共12页
Contemporary China History Studies
关键词
北京
农村
公粮征收
粮食问题
Beijing
rural area
public grain
grain issue