文献类型：期刊文献

中文题名：新中国经济恢复时期农业税在财政收入中的地位研究——以河南省为例

英文题名：Research on the Status of Agricultural Tax in Fiscal Revenue in the Period of Economic Recovery in New China:Take Henan Province as an Example

作者：程利英[1]

第一作者：程利英

机构：[1]河南财经政法大学经济学院

第一机构：河南财经政法大学经济学院

年份：2021

卷号：40

期号：2

起止页码：56-62

中文期刊名：河南教育学院学报：哲学社会科学版

收录：国家哲学社会科学学术期刊数据库

基金：国家社科项目“明代京畿地区的县级财政与基层社会研究”1522-1620(18BZS133);河南省教育厅人文社科项目“明代首都地区的县级财政研究”1522-1620(2019-ZZJH-097)。

语种：中文

中文关键词：新中国;经济恢复时期;财政收入;农业税

外文关键词：new China;economic recovery period;fiscal revenue;agricultural tax

摘要：新中国经济恢复时期,我国财政收入集中在各项税收、企业收入、债务收入和其他收入上,主要财源是各项税收,尤其是农业税。农业税是中央和地方最稳定、最可靠的财政收入,为国家的经济恢复发挥了巨大作用。作为农业大省之一的河南省,农业税也是其地方财政的最主要来源。我国以农业税为主的财政收入体制形成有其特定的历史背景。新中国成立初期实行的高度集中的收支制度,集中了有限的财力办大事,保障了国民经济的快速恢复。这对今天的财政税收体制构建仍然具有重要的借鉴意义。
During the economic recovery of new China,the fiscal revenue including tax revenue,corporate income,debt and other income in new China,the tax revenue was the main source,especially agricultural income,which played a great role in the economic recovery of the country.As one of the major agricultural provinces in China,agricultural tax is also the main source of local finance in Henan Province.The fiscal revenue system based on agricultural tax in China has specific historical background.It is the early establishment of the new China to implement a highly centralized financial revenue and expenditure system,concentrated on the limited financial resources to do great things,which ensured the rapid recovery of national economy.Today,it still has important reference significance to construction of the fiscal and tax system.