【摘要】 在迈向税收国家的进程中,新中国成立初期的共产党人利用"民主评议"制度,不但完成了艰巨的城市岁入任务,又组织起有效的城市税务系统,进而强化了国家基础权力。这既不同于西方税收国家的建立路径,也有别于中国近现代史上国家税务机构的下渗路径。为了充分说明"民主评议"制度的理论意义,本文将首先讨论岁入汲取中的交易费用与国家基础权力演进之间的关系,并简要指出,从晚清到新中国建立前夕,国家税务系统为何无法发挥有效的汲取功能;其次,通过天津工商业税征收的案例,逐一展现"民主评议"制度取得成功的历史背景、运作机制及其社会影响;最后,从克服交易费用的方式上,试图比较西方现代国家的税务制度与"民主评议"制度这两套国家基础权力的强化逻辑。更多还原

【Abstract】 In the early period of PRC,the Chinese Communists successfully not only completed the arduous tasks of revenue extraction in cities,but also created an effective urban tax system to reinforce state infrastructure,which actually resulted from a particular revenue policy named democratic appraisal. It differed from the path to the tax state in the Western world and in modern China before PRC. In order to reveal the theoretical significance of democratic appraisal,the paper will first argue the relationship between the transaction costs in the process of revenue extraction and the evolution of state infrastructural power,and briefly point out why the tax system in China,from late Qing Dynasty to the eve of the establishment of PRC,failed to make effective function of extraction. Then,as a typical case,the taxation on the industry and commerce in Tianjin in the early years of PRC will concretely explain the historical context,micro-mechanism and soical consequences of democratic appraisal. Finally,from the perspective of the way of economizing transaction costs,the paper will make a further comparison between the different logic of the reinforcement of state infrastructural power:the conventional tax system and democratic appraisal system.更多还原